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All Journal Jurnal Ekonomi dan Bisnis Jagaditha WICAKSANA: Jurnal Lingkungan dan Pembangunan Jurnal Ilmiah Akuntansi dan Bisnis Accounting Profession Journal (APAJI) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Public and Business Accounting Community Services Journal (CSJ) Jurnal Akademik Pengabdian Masyarakat SENEMA Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
I Made Dwi Harmana
Universitas Warmadewa
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH PENGALAMAN, IDEALISME DAN KOMITMEN PROFESIONAL PADA PEMBUATAN KEPUTUSAN ETIS KONSULTAN PAJAK I Made Dwi Harmana
Accounting Profession Journal (APAJI) Vol. 3 No. 1 (2021): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v3i1.22

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengalaman, idealisme, dan komitmen profesional pada pembuatan keputusan etis konsultan pajak. Penelitian ini menggunakan data primer yaitu berdasarkan jawaban responden atas kuisioner yang disebarkan pada 215 orang Konsultan Pajak terdaftar di Wilayah Bali-Nusa Tenggara. Teknik penentuan sampel menggunakan purposive sampling. Populasi dalam penelitian ini adalah seluruh anggota IKPI (Ikatan Konsultan Pajak Indonesia) Wilayah Bali-Nusa Tenggara sebanyak 215 orang dan berdasarkan kriteria yang ditentukan jumlah sampel sebanyak 100 orang. Teknik analisis data dilakukan dengan menggunakan teknik analisis regresi linier berganda. Hasil analisis menunjukkan bahwa pengalaman, idealisme, dan komitmen professional berpengaruh positif pada pembuatan keputusan etis konsultan pajak.
Pendampingan Pajak Bagi Pelaku UMKM Desa Siangan Agar Taat Administratif Wirawan, I Made Dwi Sumba; I Made Dwi Harmana; I Wayan Chandra Adyatma
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 1 No. 1 (2023): November: Jurnal Akademik Pengabdian Masyarakat
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v1i1.1370

Abstract

The state has a role in providing support to MSMEs, but MSMEs often face significant challenges, especially in terms of taxation. One of the main challenges faced by MSMEs is the lack of understanding of taxation caused by a lack of understanding of taxation, a low level of awareness, and the perception that the process of paying or managing taxes is complicated. The results of community service are in the form of understanding of Siangan Village MSME actors of the importance of orderly tax administration. From the community service activities that have been carried out in Siangan Village, it will provide additional education about MSME taxation and tax administration that should be carried out by MSMEs.
Pelatihan Metode Pencatatan Akuntansi Dan Pajak UMKM Dalam Penerapan Program Smart City, Bindu Experience Wirawan, I Made Dwi Sumba; I Made Dwi Harmana; I Wayan Chandra Adyatma
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 1 No. 1 (2023): November: Jurnal Akademik Pengabdian Masyarakat
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v1i1.1371

Abstract

The drastic increase in the number of MSMEs during the pandemic illustrates that small and medium enterprises are one type of industry that is able to survive in crisis conditions. Bindu Village is a village that implements a smart city system with a concept introduced by the village, namely the Bindu Experience. This concept provides an experience of how Bindu Village is a beautiful but dense village with the use of technology, all corners of the village have been reached by WiFi signals. In practice, the use of technology has not been very effective, so the utilisation of these resources can still be improved. The number of people who switch professions to become entrepreneurs makes business activities unable to be carried out professionally, so that business activities are difficult to develop. The main problem is the low awareness of the community in carrying out their obligations as taxpayers, as well as traditional business management without recording every transaction, making it difficult to see whether their business activities are developing or not. The solution offered to overcome these problems is to conduct training, mentoring, and seminars in managing businesses professionally, both in terms of financial management, recording, and business development, it is hoped that this will be able to improve the economy of the community, especially the Bindu Traditional Village. The methods used in community service activities are socialization, focus group discussions, mentoring, training, and entrepreneurial seminars to meet the needs of partners related to improving the economic conditions of their communities affected by the pandemic.
PENERAPAN MEDIA DIGITAL DALAM UPAYA PENINGKATAN LABA PERUSAHAAN PADA CV. AGA PRIMANA Luh Pande Eka Setiawati; I Made Dwi Harmana; I Kadek Novsa Wiguna
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 2 No 1 (2023): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

CV Aga Primana merupakan salah satu perusahaan elektronik dan furniture yang ada di Denpasar, memiliki 2 toko cabang toko yang menyediakan kebutuhan berbeda yakni, Rupa Baru Meubel sebagai penyedia elektronik dan furniture, serta Aga Computer sebagai penyedia computer, laptop dan HP. Pendapatan terbesar perusahaan berasal dari penjualan barang, dimana dalam kegiatan penjualannya perusahaan ini hanya memanfaatkan marketplace facebook dan penjualan offline saja. Kurangnya strategi serta pemanfaatan media digital mengakibatkan penjualan perusahaan menjadi menurun. Banyaknya pelaku usaha yang sejenis juga menjadi sebuah tantangan bagi CV Aga Primana itu sendiri. Oleh sebab itu solusi yang dapat diberikan yakni pemanfaatan media digital seperti Shopee dan Facebook untuk membantu mempromosikan serta meningkatkan penjualan. Media digital tersebut digunakan oleh banyak orang dan memiliki berbagai fitur yang tentunya dapat membantu para pelaku bisnis dalam menjalankan bisnisnya dengan baik. Pemanfaatan akan dilakukan dengan baik dan maksimal, sehingga nantinya hasil yang diinginkan akan sesuai dan tentunya dapat bermanfaat bagi perusahaan.
Penerapan Metode Activity Based Costing System Dalam Menentukan Tarif Rawat Inap Harmana, I Made Dwi
Journal of Public and Business Accounting Vol. 1 No. 2 (2020): July - December
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.356 KB) | DOI: 10.31328/jopba.v1i2.120

Abstract

Abstract. The purpose of this study was to determine the amount of inpatient rates when using the Activity Based Costing method at Abadi Medical Tabanan Hospital. As well as analyzing the large comparison of inpatient room rates between the Activity Based Costing System method and the traditional methods that have been implemented by the Abadi Medical Tabanan Hospital so far. This research is a descriptive study with a quantitative approach. The data collection techniques used in this study were documentation, observation, and interviews. The data analysis method used is by calculating the cost of inpatient services based on traditional cost accounting, calculating the cost of inpatient rooms based on the Activity Based Costing method, where the results of the calculation of the two methods will be compared to the cost of inpatient rooms. The results of the calculation of the cost of inpatient care at the Abadi Medical Tabanan Hospital using the Activity Based Costing System showed that the difference between the lower rates for VIP room 1 was IDR 31,997.07, while the higher rate occurred in VIP Room 2 with a difference of IDR 56,570. , 68, Class 1 IDR 193,765.10, Class 2 IDR 47,881.33 and class 3 IDR 79,375.90. Keywords: Activity Based Costing, traditional methods, inpatient rates
Meningkatkan Nilai Perusahaan Melalui Struktur Modal Dan Good Corporate Governance Harmana, I Made Dwi
Jurnal Ilmiah Akuntansi & Bisnis Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v8i2.5103

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana struktur modal yang efisien dan penerapan prinsip-prinsip good corporate governance dapat meningkatkan nilai perusahaan. Struktur modal yang seimbang antara utang dan ekuitas dianggap penting untuk mengoptimalkan keuntungan finansial dan meminimalkan risiko kebangkrutan. Sementara itu, penerapan good corporate governance yang kuat melalui transparansi, akuntabilitas, tanggung jawab, independensi, dan keadilan diharapkan dapat meningkatkan kepercayaan investor dan memastikan pengambilan keputusan yang berfokus pada kepentingan jangka panjang. Penelitian ini dilakukan di perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2018 – 2021. Penentuan sampel menggunakan purposive sampling dan diperoleh 76 perusahaan. Hasil penelitian menunjukan bahwa struktur modal tidak berpengaruh pada nilai perusahaan, sedangkan good corporate governance berpengaruh terhadap nilai perusahaan.
Mekanisme Kualitas Audit dan Implementasi CSR dalam Mengurangi Tax Aggressive Wirawan, I Made Dwi Sumba; Harmana, I Made Dwi
Jurnal Ilmiah Akuntansi & Bisnis Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v8i2.5112

Abstract

Penghasilan negara yang paling dominan bersumber dari pajak. Agresivitas pajak merupakan upaya yang dilakukan perusahaan guna menekan beban pajak yang perlu mereka bayarkan. Pemerintah menganggap pajak sebagai sumber pendanaan pembangunan yang sangat penting. Di sisi lain, dunia usaha justru memandang pajak sebagai beban yang dapat mengurangi keuntungannya. Tujuan penelitian ini adalah untuk mengetahui pengaruh kualitas audit dan corporate social responsibility (CSR) terhadap agresivitas pajak. Penelitian ini dilakukan pada perusahaan property dan real estate yang tercatat di Bursa Efek Indonesia tahun 2020 – 2022. Jenis metode penelitian yang digunakan ini ialah metode kuantitatif dengan purposive sampling yang digunakan sebagai metode penentuan sampel. Analisis regresi linier berganda merupakan metode analisis data yang digunakan pada penelitian ini. Hasil dari penelitian ini menunjukkan bahwa baik kualitas audit tidak berpengaruh terhadap agresivitas pajak, sedangkan Corporate Social Responsibility (CSR) berpengaruh negatif terhadap agresivitas pajak.
Tax Accounting and Entrepreneurship Education for Students of SMK Negeri 4 Denpasar as an Effort to Improve Tax Compliance and Entrepreneurial Readiness HARMANA, I Made Dwi; WIRAHARJA, I Putu Gede Satria; ADYATMA, I Wayan Chandra; MAHARANI, Ni Kadek Ditha; CANDRI, I Gusti Ayu
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This Community Service Program (PKM) activity is carried out in collaboration with SMK Negeri 4 Denpasar with the main objective of providing education on tax accounting and entrepreneurship. Through this activity, it is expected that the students will gain better literacy related to the understanding of basic taxation, particularly in the context of tax accounting, as well as basic entrepreneurial skills, so that they can improve their readiness to enter the workforce or create their own independent businesses. Up to this progress report period, the implementation team has completed several stages of activities, namely coordination with the school, preparation of educational materials, and the initial dissemination regarding the importance of tax accounting and entrepreneurship in the digital economy era. The response from the school and students has been very positive, as indicated by the enthusiasm of students during discussion and question-and-answer sessions. This PKM activity is designed using a combination of educational, training, and mentoring approaches. Thus, it is expected that the students will not only gain theoretical knowledge but also have practical skills that can be directly applied. In the next stage, the community service team will continue with intensive training on simple tax accounting recording and business planning simulations based on entrepreneurship. Through this activity, the expected outcomes include the improvement of taxation and entrepreneurship literacy among students of SMK Negeri 4 Denpasar, as well as the creation of a learning product in the form of a simple module that can be used sustainably by the school.
Analisis Perubahan Aturan Perhitungan Pajak Penghasilan Pasal 21 (PPh 21): Studi Kasus Pada Koperasi Simpan Pinjam Anastasia Stephani Mau Bere; Desak Rurik Pradnya Paramitha Nida; I Made Dwi Harmana; I Made Dwi Sumba Wirawan
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i4.2918

Abstract

Pajak merupakan sumber pendapatan utama negara yang esensial untuk pembangunan nasional dan kesejahteraan masyarakat. Kepatuhan Wajib Pajak menjadi krusial, terutama dengan adanya perubahan regulasi seperti Peraturan Pemerintah (PP) Nomor 58 Tahun 2023 yang memperkenalkan skema Tarif Efektif Rata-Rata (TER) untuk menyederhanakan perhitungan Pajak Penghasilan (PPh) Pasal 21. Penelitian ini bertujuan untuk menganalisis penerapan skema TER di Koperasi Simpan Pinjam (KSP) Kopdit Swasti S., membandingkan perhitungan PPh 21 menurut perusahaan dengan perhitungan berdasarkan PP No. 58 Tahun 2023, serta mengidentifikasi dampaknya terhadap jumlah pajak terutang dan administrasi perpajakan. Menggunakan metode deskriptif kualitatif, penelitian ini mengambil sampel empat karyawan tetap melalui purposive sampling. Pengumpulan data dilakukan melalui wawancara dengan staf keuangan dan analisis dokumen penggajian periode Januari hingga November 2024. Hasil penelitian menunjukkan adanya ketidaksesuaian signifikan antara perhitungan PPh 21 yang dilakukan oleh sistem penggajian perusahaan dengan perhitungan berdasarkan skema TER. Ditemukan selisih yang mengakibatkan kelebihan bayar untuk dua karyawan (AK dan BT) dan kurang bayar untuk satu karyawan (PDM) pada angsuran pajak masa Januari-November. Meskipun demikian, penerapan TER dinilai menyederhanakan proses administrasi bagi perusahaan karena hanya perlu menyesuaikan dengan tabel tarif yang telah ditetapkan. Disimpulkan bahwa meskipun bertujuan untuk penyederhanaan, transisi ke skema TER memerlukan penyesuaian sistem yang akurat untuk memastikan kepatuhan dan kebenaran perhitungan pajak. Secara administratif, penerapan TER membuat perhitungan menjadi lebih sederhana. Namun, temuan ini menyoroti perlunya perusahaan untuk meningkatkan akurasi sistem penggajian mereka dan bagi karyawan untuk lebih proaktif dalam memverifikasi pemotongan pajak mereka guna meminimalkan ketidaksesuaian
The Influencing Factors toward Universitas Warmadewa Student Interests in Using Mobile Commerce Desak Rurik Pradnya Paramitha Nida; I Made Dwi Sumba Wirawan; I Made Dwi Harmana
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 7 No. 2 (2020): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.7.2.2372.104-113

Abstract

Mobile commerce provides an overview of the development of electronic commerce. The rapid growth of the mobile phone population has accompanied the emergence and development of wireless technology which has made mobile commerce an important part of existing business strategies. The purposes of this study are to treasure the empirical evidence on the factors that influence the interest of mobile commerce users as input for e-commerce providers and users as well as to describe the reflection of the development and needs conditions of the business world, especially in the mobile commerce sector. This study uses primary data collected using a questionnaire, as a data collection method. Data collection method was a survey method through a questionnaire. study belongs to a qualitative research with Multiple Linear Regression Analysis technique. The results showed that the users of mobile commerce have been increasing in number. Besides that, the perceived usefulness, perceived ease of use, perceived cost, perceived social influence, perceived trust, perceived privacy, and perceived security had an impact on the user’s interests in using the mobile commerce.
Co-Authors Anastasia Stephani Mau Bere Arygunartha, Gede Yohanes CANDRI, I Gusti Ayu Desak Rurik Pradnya Paramitha Nida Desak Rurik Pradnya Paramitha Nida I Gusti Ayu CANDRI I Kadek Novsa Wiguna I Made Dwi Sumba Wirawan I Putu Gede Satria Wiraharja I Wayan Chandra ADYATMA I Wayan Chandra Adyatma I Wayan Chandra Adyatma I Wayan Chandra Adyatma Ketut Alit Suardana Luh Pande Eka Setiawati MAHARANI, Ni Kadek Ditha Ni Kadek Ditha MAHARANI