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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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Efektivitas Penggunaan Kredit Usaha Terhadap Produktivitas UKM dan Pendapatan UKM Anggota Koperasi di Kelurahan Padangsambian, Kecamatan Denpasar Barat, Provinsi Bali I Wayan Chandra Adyatma; Made Dwi Harmana
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 4 No. 2 (2020)
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.4.2.2020.52-63

Abstract

The purpose of this research is to determine the effectiveness of credits on the SMEs productivity and the income of cooperative members' SMEs in Padangsambian Village. The analytical tool that used on this research is the SEM analysis of Partial Least Square (PLS). This study uses primary data conducted by distributing questionnaires to SMEs that borrow business loans on the Padangsambian Village as many as 100 respondents. The results of the research analysis test show (i) The effectiveness of the use of business credit has a positive and significant effect on the productivity of SMEs in Padangsambian Village. (ii) Productivity of SMEs has a positive and significant effect on the income of SMEs in Padangsambian Village. (iii) The effectiveness of the use of SME business credit in Padangsambian Village has a positive and significant effect on the income of SMEs in Padangsambian Village through the productivity of the UKM.
Pelatihan Penyusunan SPT Tahunan Badan 1771 dan SPT Tahunan Orang Pribadi 1770SS, 1770S, dan 1770 Tahun 2019 dengan INKINDO BALI I Made Dwi Harmana; I Made Dwi Sumba Wirawan; Desak Ruric Pradnya Paramitha Nida; I Wayan Chandra Adyatma; Gede Yohanes Arygunartha
Community Service Journal (CSJ) Vol. 2 No. 2 (2020)
Publisher : Lembaga Pengabdian Kepada Masyarakat, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/csj.2.2.2020.62-66

Abstract

Pengabdian masyarakat dengan INKINDO Bali merupakan suatu bentuk kepedulian kita kepada kelompok masyarakat khususnya pengusaha dan perusahaan yang bergerak di bidang jasa konsultan perencana dan pengawas konstruksi sebagai wajib pajak yang telah memiliki Nomor Pokok Wajib Pajak (NPWP) namun mereka tidak tahu kewajiban yang harus dilakukan sehubungan kepemilikan NPWP tersebut. Kesadaran masyarakat untuk memiliki NPWP merupakan bentuk kepedulian terhadap pembiayaan pembangunan nasional melalui pembayaran pajak. Pajak adalah sumber terbesar penerimaan negara sampai saat ini. Pemerintah khususnya Dirjen Pajak selain mengharapkan dukungan masyarakat dalam bentuk pembayaran pajak, pertanggungjawaban berupa pelaporan SPT Tahunan juga dibutuhkan sebagai ukuran kepatuhan wajib pajak, semakin lengkap SPT terlapor, semakin baik tingkat kepatuhan wajib pajak, sehingga semakin mudah mengedukasi masyarakat dalam ikut membantu pembiayaan negara melalui pembayaran pajak. Metode yang digunakan dalam kegiatan PKM ini adalah metode sosialisasi kepada para peserta dalam hal ini anggota asiosiasi INKINDO Bali. Hasil dari pengabdian ini adalah Masyarakat dalam hal ini anggota INKINDO Bali cukup mengetahui kewajiban perpajakannya sebagai pemilik usaha atau sebagai pelaku profesi. Kedua, Kesadaran anggota INKINDO Bali dalam upaya ikut membantu berpartisipasi dalam pembiayaan pembangunan nasional cukup baik, dilihat dari antusiasme mereka dalam mengikuti pelatihan. Ketiga, Para anggota INKINDO Bali masih kebingungan terkait pemenuhan kewajiban perpajakan mereka sehingga memerlukan mentoring baik dari relawan sekolah vokasi Warmadewa maupun para dosen. Bentuk pengabdian kepada masyarakat yang dilakukan Sekolah Vokasi Universitas Warmadewa ini dapat membantu kedua belah pihak yakni wajib pajak lebih memahami apa hak dan kewajibannya serta membantu DJP dalam peningkatan kepatuhan wajib pajak.
Tax Accounting and Entrepreneurship Education for Students of SMK Negeri 4 Denpasar as an Effort to Improve Tax Compliance and Entrepreneurial Readiness I Made Dwi HARMANA; I Putu Gede Satria WIRAHARJA; I Wayan Chandra ADYATMA; Ni Kadek Ditha MAHARANI; I Gusti Ayu CANDRI
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.
IMPLEMENTATION OF COMMUNITY BASED TOURISM IN MANAGING COMPETITIVE TOURIST VILLAGES: A QUALITATIVE STUDY OF KUTUH TOURIST VILLAGE I Wayan Chandra Adyatma; I Made Dwi Sumba Wirawan; I Made Dwi Harmana
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 6 (2025): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i6.5005

Abstract

The development of community-based tourism villages is an important strategy for realizing sustainable and competitive tourism. The Community-Based Tourism (CBT) approach positions local communities as the primary actors in tourism management, including planning, implementation, and utilization of tourism products. This study aims to analyze the implementation of Community-Based Tourism in the management of Kutuh Tourism Village, Badung Regency, Bali Province, and to examine the role of the community, governance dynamics, and the contribution of CBT to the competitiveness of tourism villages. This study uses a qualitative approach with a case study design. Data were collected through in-depth interviews, participant observation, and documentation studies involving village governments, traditional villages, tourism village managers, Pokdarwis (tourism group groups), MSMEs, and community leaders as research informants. Data analysis was conducted using thematic analysis to identify key patterns and themes related to CBT implementation. The results show that CBT implementation in Kutuh Tourism Village has been ongoing, but is not yet fully optimal. Community participation is more dominant in the operational aspects of tourism, while involvement in strategic decision-making is still limited. The governance of tourism villages shows the dominance of certain actors, which has implications for limited space for community participation and the unequal distribution of tourism economic benefits. Nevertheless, the implementation of CBT contributes to increasing the competitiveness of tourist villages by strengthening local cultural identity and community involvement in tourism activities. This study concludes that strengthening community participation, enhancing human resource capacity, and improving more inclusive and transparent governance are essential prerequisites for optimizing the implementation of Community-Based Tourism in enhancing the competitiveness and sustainability of tourist villages.
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