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Putu Sri Arta Jaya Kusuma
Universitas Pendidikan Nasional
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Pengaruh Insentif Pajak, Sanksi Pajak, dan Modernisasi Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi UMKM di Kota Denpasar: Sosialisasi Perpajakan sebagai Variabel Moderasi Putri, Ni Putu Pradnya Sugiantari; Budiadnyani, Ni Putu; Prena, Gine Das; Kusuma, Putu Sri Arta Jaya
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

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Abstract

The MSME sector plays a crucial role in Indonesia's economy, contributing more than 90% of employment and 60% of GDP. However, the contribution of MSMEs to tax revenue remains suboptimal. Various challenges, such as innovation, technology, digital literacy, productivity, legality, financing, marketing, as well as training and facilities, significantly impact MSME tax compliance. This study aims to examine the influence of tax incentives, tax sanctions, and tax administration modernization on the tax compliance of individual MSME taxpayers in Denpasar, with tax socialization as a moderating variable. This quantitative research utilizes primary data collected through questionnaires measured using a Likert Scale. A total of 106 respondents were selected based on predetermined purposive sampling criteria. The study employs PLS-SEM analysis processed using SmartPLS version 4 software. The findings indicate that tax incentives and tax sanctions have a positive and significant effect on individual MSME taxpayers' compliance, while tax administration modernization has no significant effect. Furthermore, tax socialization does not moderate the relationships between tax incentives, tax sanctions, and tax administration modernization with taxpayer compliance. These results suggest that effective tax policies should incorporate more impactful strategies for socialization and implementation.
Pengaruh Kebijakan Perpajakan, Praktik Akuntansi Pajak dan GCG Terhadap Kinerja Keuangan Perusahaan Manufaktur: Sektor Kimia Sinyari, Ni Wayan; Jaya Kusuma, Putu Sri Arta
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

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Abstract

The issues in this study are about Good Corporate Governance which can have a significant influence on tax avoidance. The purpose of this study is to analyse the effect of tax policy, tax accounting practices and good corporate governance on financial performance using a quantitative approach and involving 90 populations which are financial reports for the last three years, namely from 2021-2023. Data collection instruments were taken through the Indonesia Stock Exchange online, this study uses secondary and multiple linear techniques. The results arising from the study show that there is no effect on these two variables
Analisis Komparatif Kinerja Saham Sebelum dan Sesudah Pengumuman Right Issue Putu Sri Arta Jaya Kusuma; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 12 No 3 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Rights issue is the issuance of new shares by the company in which the right to buy new shares is granted to existing shareholders. Rights issue in Indonesia is better known as Pre-emption right (ER). This is done to provide an opportunity for existing shareholders to maintain its ownership percentage. The Announcement of rights issue may lead the market to react and affect the performance of the stock. This can lead to differences in the performance of the stock before and after the announcement of the rights issue in this study is proxied by abnormal stock returns and liquidity. The study was conducted on companies listed in Indonesia Stock Exchange (IDX) and the issuing rights issue in 2010-2013. This study sampled 91 announcement of the rights issue in 2010-2013. The analysis technique used is paired sample t-test. Based on this research, it is known that there is no difference abnormal returns before and after the rights issue, but there are differences in liquidity of shares before and after the announcement of the rights issue. This is due to the announcement of the rights issue has been known beforehand by the investor or leak information.
Reaksi Pasar Perusahaan LQ 45 pada Masa Pandemi COVID-19 di Bursa Efek Indonesia Putu Sri Arta Jaya Kusuma
E-Jurnal Akuntansi Vol 32 No 6 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i06.p19

Abstract

The stock market usually reacts to an event both economic and non-economic events such as the COVID-19 pandemic. The aim of the study is to test whether there is a market reaction to key events during the COVID-19 pandemic. The research was conducted on LQ45 companies, which are companies that have the largest market capitalization and are the most liquid companies on the Indonesia Stock Exchange. The analysis technique used is one sample t-test. The test is carried out by analyzing whether there are abnormal returns after important events during the COVID-19 pandemic. Based on the research results, it is known that investors responded negatively to the announcement of the first COVID-19 patient in Indonesia and the announcement of large-scale social restrictions (PSBB) but did not respond to the announcement of the new normal era. The positive market response was shown at the start of the COVID-19 vaccination program. Keywords: COVID-19; Abnormal Return; LQ45
TRANSFORMASI WARISAN BUDAYA MENJADI WISATA EDUKASI: INISIATIF DEMONSTRASI PEMBUATAN BOKOR DI DESA BRESELA Budiadnyani, Ni Putu; R. Aprilyani Dewi, Putu Pande; Indraswari, I Gusti Agung Ayu Pramita; Kusuma, Putu Sri Arta Jaya
Batara Wisnu : Indonesian Journal of Community Services Vol. 5 No. 2 (2025): Batara Wisnu | Mei - Agustus 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v5i2.388

Abstract

The transformation of cultural heritage into educational tourism presents a unique opportunity to not only preserve time-honored traditions but also stimulate local economies. This endeavor, however, demands nuanced strategies that carefully balance the need for authenticity with the imperative of accessibility. The "Bokor-Making Demonstration" initiative in Desa Bresela exemplifies such an effort, aiming to convert the traditional craft of bokor making into an engaging and immersive educational experience for visitors. This initiative holds promise for promoting a deeper cultural understanding and offering tangible economic benefits to the local community. Realizing this potential, however, requires meticulous planning and execution, ensuring that the educational component is both informative and respectful of the cultural heritage (Munjal, 2019). The demonstration must strive to foster a genuine appreciation for the craftsmanship and cultural significance of bokor-making, while also catering to the needs and interests of diverse visitors. This delicate balance is essential for creating a sustainable and mutually beneficial model of heritage tourism that enriches both the local community and the visiting public.
Menggalakkan Gaya Hidup Sehat Melalui Pengenalan dan Konsumsi Tanaman Toga Budiadnyani, Ni Putu; Dewi, Putu Pande R. Aprilyani; Indraswari, I G A A Pramita; Arlita, I G A Desy; Kusuma, Putu Sri Arta Jaya; Sumantri, I G A N Alit
Jurnal Pengabdian Masyarakat Disiplin Ilmu Vol. 2 No. 2 (2024): Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu Juli 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jpmasdi.v2i2.5269

Abstract

Latar belakang: Kesejahteraan masyarakat merupakan faktor penting dalam pembangunan suatu negara. Kesejahteraan masyarakat merupakan faktor penting dalam pembangunan suatu negara. Pengenalan Tanaman Obat Keluarga (TOGA) memiliki potensi untuk meningkatkan kesehatan dan kesejahteraan masyarakat. Desa Buahan, Gianyar, Provinsi Bali memiliki potensi lahan subur yang luas, keunggulan dalam hal mata pencaharian masyarakat adalah pertanian. Potensi pertanian di Desa Buahan terkait erat dengan tanahnya yang subur dan keahlian masyarakat dalam bertani dan tanaman obat. Metode pengabdian: Hal ini akan dilakukan dalam skema pengabdian kepada pelaku Ibu PKK di Desa Buahan, Kecamatan Payangan, Kabupaten Gianyar, Provinsi Bali. Kegiatan ini merupakan bagian dari Economy Social Activity (ESA) di tahun 2024 dengan tema “EMPOWERING VILLAGE COMMUNITIES: ADVANCING SDG’S THROUGH TOGA (MEDICAL PLANTS) IMPLEMENTATION”. Hasil pengabdian: Hasil yang diperoleh adalah sosialisasi yang dilakukan telah mampu memotivasi, membuka wawasan, dan pola pikir pelaku Ibu PKK di Desa Buahan, Gianyar, Provinsi Bali untuk lebih mengenal kegunaan tanaman obat keluarga serta pengetahuan tentang budidaya tanaman obat keluarga, sehingga dapat berkontribusi pada pengembangan ekonomi lokal dan memberikan peluang untuk kewirausahaan di masyarakat. Kesimpulan: Serangkaian dari kegiatan acara edukasi yang telah dilakukan dengan baik atas dukungan dari semua pihak yang telah terlibat dalam acara.
The Influence of Financial Literacy, Lifestyle, and Financial Inclusion on the Financial Management of Catholic Youth (OMK) of the Diocese of Maumere with Locus of Control as Moderation Wangge, Patrisius Raymond; Kusuma, Putu Sri Arta Jaya
Enrichment: Journal of Multidisciplinary Research and Development Vol. 2 No. 9 (2024): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v2i9.237

Abstract

This study aims to analyze the influence of financial literacy, lifestyle, and financial inclusion on the financial management of Catholic Young People (OMK) of the Diocese of Maumere, with the locus of control as a moderation variable. Using a quantitative method with an associative approach, data was collected through a questionnaire from 335 OMK respondents spread across 41 parishes in the Diocese of Maumere. The data was analyzed using Smart-PLS version 3. The results showed that financial literacy and financial inclusion had a significant positive effect on financial management, while lifestyle had a significant negative influence. Locus of control has been proven to strengthen the positive influence of financial literacy and financial inclusion, as well as weaken the negative influence of lifestyle on financial management. This study concludes that financial literacy, financial inclusion, and locus of control are important factors that support more optimal financial management among OMK, while consumptive lifestyle is a challenge that needs to be overcome. Practical implications of this study include providing guidance to OMK and pastoral ministers to improve financial management skills, as well as recommendations for policymakers to improve financial literacy and access to financial services for young people.
Pengembangan UMKM Kuliner Tradisional melalui Proses Produksi dan Inovasi Produk pada PT Bakpia Juwara Satoe Yogyakarta Susila, Fany; Pramesti Ningsih, Ni Made Widiastuti; Jaya Kusuma, Putu Sri Arta; Maha Diva, Anak Agung Ira
Jurnal Pengabdian UntukMu NegeRI Vol. 9 No. 2 (2025): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jpumri.v9i2.9953

Abstract

UMKM kuliner tradisional menghadapi tantangan untuk tetap kompetitif di tengah perubahan preferensi konsumen dan perkembangan teknologi. Kegiatan ini bertujuan untuk mengidentifikasi strategi pengembangan UMKM melalui efisiensi proses produksi dan inovasi produk berbasis kebutuhan pasar modern. Metode yang digunakan adalah observasi langsung terhadap proses produksi dan strategi inovasi yang diterapkan PT Bakpia Juwara Satoe di Yogyakarta. Hasil pengabdian menunjukkan bahwa penggunaan mesin otomatis dan kemasan vakum modern mampu meningkatkan efisiensi, menjaga kualitas, dan memperpanjang masa simpan produk tanpa bahan pengawet kimia. Di sisi lain, pengembangan varian rasa bakpia, baik basah, kering, maupun crispy terbukti meningkatkan daya tarik produk dan memperluas segmen konsumen, terutama melalui pemasaran digital. Strategi diferensiasi warna kemasan juga memperkuat citra merek dan mempercepat pengenalan produk di pasar. Dengan mengintegrasikan teknologi produksi, inovasi varian rasa, dan strategi pemasaran visual, PT Bakpia Juwara Satoe menjadi contoh UMKM yang adaptif dan berkelanjutan dalam menghadapi dinamika pasar.
Pengaruh Price, Perception of Risk, dan Promotion terhadap Keputusan Pembelian pada E-commerce Shopee Cahya Kencana, Anak Agung Sri Regina; Jaya Kusuma, Putu Sri Arta
Jurnal Ilmiah Akuntansi Manajemen Vol. 6 No. 1 (2023): April
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v6i1.2924

Abstract

dan promosi mempengaruhi keputusan pembelian dengan cara yang berbeda. Pendekatan purposive sampling yang didasarkan pada kriteria pengguna Shopee yang telah banyak melakukan transaksi di Shopee digunakan dalam penelitian yang dilakukan di Kabupaten Badung, Bali ini dengan jumlah sampel sebanyak 96 partisipan. Jenis penelitian ini bersifat kuantitatif. Analisis regresi linier berganda adalah teknik analisis data yang digunakan untuk menyelidiki hubungan antar variabel. Harga, risiko yang dirasakan, dan pemasaran semuanya berpengaruh pada keputusan pembelian konsumen, menurut temuan penelitian. Setiap variabel independen menunjukkan sebagian bagaimana penetapan harga memengaruhi pembelian dengan cara yang positif dan bermakna. Persepsi risiko tidak memiliki pengaruh penting atau menguntungkan pada keputusan pembelian. Promosi yang berpengaruh positif dan signifikan terhadap keputusan pembelian konsumen.
Pengaruh Literasi Keuangan, Financial Technology, Dan Gaya Hidup Hedonisme Terhadap Perilaku Pengelolaan Keuangan Pribadi Pada Generasi Z Di Kota Denpasar Maharani, Putu Serly; Kusuma, Putu Sri Arta Jaya
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2394

Abstract

This study examines how financial literacy, financial technology, and lifestyle hedonism impact the personal financial management behavior of generation Z in Denpasar. In the study, quantitative methods were used. The sample was created based on a survey given to generation Z in Denpasar. The study had 80 respondents. The sampling method used purposive sampling method. Furthermore, questionnaires were distributed and evaluated using a Likert Scale with values from 1 to 5 for each question. Data testing was also conducted using SPSS version 29, which includes instrument test, classical assumption test, and hypothesis testing. The findings of this study are expected to provide valuable insights into how financial literacy, financial technology, and hedonic lifestyle influence the personal financial management behavior of Generation Z in Denpasar. The results of this study indicate that financial literacy and financial technology have a major influence on financial management behavior. In addition, the hedonism lifestyle factor does not have a significant impact on how a person manages finances.
Co-Authors Anak Agung Ayu Ngurah Tini Rusmini Gorda Ayu Niata Sari, Luh Cahya Kencana, Anak Agung Sri Regina Dewa Ayu Ary Andrika Meranggi dewi, Ida Ayu Kusuma Dharma, I Gede Risky Pranata Dina Aristiya, Ni Made Enha Rahima Rahmi Gde Bagus Pradipta Nandana Putu Gde Marco Sucipta Gede Crisna Wijaya Gine Das Prena Gorda, A.A.A. Ngr Sri Rahayu Grahita, Ni Kadek Sandya Gusi Putu Lestara Permana Harika Putri, Made Ayu Chandra Dewi Hariyanto, Alycia Najwa I G A A Pramita Indraswari I G A N Alit Sumantri I G. A. Desy Arlita I Kadek Beni Dwi Permana I Ketut Suryanawa I Made Chandra Mandira I Made Chandra Wijaya Ida Bagus Teddy Prianthara Indraswari, I G A A Pramita Indraswari, I Gusti Agung Ayu Pramita Intan Brilian Patricia J. Ana Jagaddhita, I Kadek Ekna Satria Kadek Srestiyani Komang Ayu Malini Kriswari Komang Ayu Malini Kriswari Komang Sri Widiantari Krisna Bayu, I Gusti Ngurah Agung Kustina, Ketut Tanti Laksmi, Kadek Wulandari Lestari, Ni Made Sri Indah Maha Diva, Anak Agung Ira Maharani, Putu Serly Meilani, I Gusti Ayu Ratih Mewu, Marina Yetrin Sriyati Mini Citra Wati, Mang Mulya Wardani, Ni Komang Tri Adi Ni Komang Triana Dewi Ni Putu Budiadnyani Ni Putu Budiadnyani Ni Putu Dian Puspana Dewi Ni Putu Nina Eka Lestari Ni Putu Shri Ayu Wulan Devi Ni Putu Wisna Nadya Baby Bellinda Pramesti Ningsih, Ni Made Widiastuti Putri Maheswari, Ni Putu Putri Sima, Agung Pramafasya Putri, Komang Asri Widya Putri, Mutiara Sani Putri, Ni Putu Pradnya Sugiantari Putu Ayu Nandita Dewanti Aderia Putri Putu Pande R. Aprilyani Dewi Putu Seli Dianawati Putu Seli Dianawati Putu Wulan Karnia Dewi Rai Mita Rosita Dewi, Kadek Santika, Kadek Sinta Setia Devi, Anak Agung Istri Sihaloho, Gloria Ayu Natalia Sinyari, Ni Wayan Sri Fitriani Suciningsih, Luh Mas Prisila Sumantri, I G A N Alit Susila, Fany Swardyani, Winda Theadora, Kadek Wangge, Patrisius Raymond Wijaya, Gede Crisna Yuuka Narita Putri, Ni Made