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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Daya Saing : Jurnal Ilmu Manajemen International Journal of Social Science and Business GANEC SWARA Diklat Review : Jurnal manajemen pendidikan dan pelatihan International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Riset Entrepreneurship ARSY : Jurnal Aplikasi Riset kepada Masyarakat Jurnal Artha Satya Dharma Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Jurnal Pengabdian dan Pengembangan Masyarakat Indonesia Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Moneter : Jurnal Keuangan dan Perbankan Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Jurnal Pengabdian Masyarakat Bangsa International Journal of Application on Economics and Business Jurnal Pengabdian Kompetitif Jurnal Pengabdian Masyarakat Mentari
Komang Trisna Sari Dewi ., Komang Trisna Sari Dewi
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Pelatihan Pemasaran Dalam Pengembangan UMKM Toko Dayuh Putu Thara Sri Adnyani; I Gusti Ngurah Kadek Hardiana Putra; Putu Devy Isabella Permatawati; Komang Trisna Sari Dewi
ARSY : Jurnal Aplikasi Riset kepada Masyarakat Vol. 2 No. 2 (2022): ARSY : Jurnal Aplikasi Riset kepada Masyarakat
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/arsy.v2i2.196

Abstract

UMKM (Usaha Mikro Menengah Kecil) merupakan salah satu sektor ekonomi yang mampu bertahan dalam goncangan krisis ekonomi. Usaha mikro, kecil dan menengah (UMKM) menjadi wadah yang baik bagi penciptaan lapangan pekerjaan yang direncanakan baik oleh pemerintah, swasta dan pelakunya usaha perorangan. Didalam UMKM kewalahan stok barang sering kali dapat terjadi karena di toko tersebut hanya menyetok barang secukupnya tanpa melebihi stok dari sebelumnya. UMKM (Usaha Mikro Menengah Kecil) masih banyak yang tidak memanfaatkan sosial media secara maksimal sebagai media promosi dan produksi yang sangat terbatas akibat bahan baku yang diproduksi sangat bergantung dengan alam khususnya Toko Dayuh yang terletak di Jalan Durian No.14 Singaraja. Metode penelitian yang digunakan adalah observasi lapangan dan wawancara maka solusinya dari permasalahan ini  adalah memberikan pelatihan kepada pemilik toko Dayuh tentang pemanfaatan sosial media untuk pemasaran dan memberi solusi untuk produksi. Pengembangan UMKM saat ini dapat memanfaatkan kemajuan teknologi informasi melalui media sosial.   Tujuan dari kegiatan ini PKL (Praktek Kerja Lapangan) ini agar para UMKM (Usaha Mikro Menengah Kecil) dapat memanfaatkan sosial media secara maksimal untuk pemasaran agar nantinya dapat menarik pelanggan baru Kata Kunci : UMKM, Pemasaran, Produksi
PERSEPSI PEMILIK UMKM TERHADAP PENERAPAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 DI KABUPATEN BULELENG Komang Trisna Sari Dewi .; Nyoman Trisna Herawati, SE.AK,M.Pd. .; Desak Nyoman Sri Werastuti, S.E., Ak. .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 3 No. 1 (2015)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v3i1.5386

Abstract

Penelitian ini bertujuan untuk mengetahui persepsi pemilik UMKM di Kabupaten Buleleng terhadap penerapan Pajak Penghasilan Final 1% sesuai dengan Peraturan Pemerintah Nomor 46 Tahun 2013 serta dampaknya bagi pemilik UMKM. Sasaran dari peraturan ini adalah pemilik UMKM yang memiliki omset tidak melebihi Rp4.800.000.000,00 pertahun. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif. Data penelitian ini diperoleh dari kuesioner yang disebar kepada pemilik UMKM yang merupakan informan dalam penelitian ini. Metode yang digunakan dalam pemilihan informan adalah metode purposive sampling. Persepsi pemilik UMKM akan dianalisis berdasarkan asas-asas pemungutan pajak menurut Adam Smith yaitu asas convenience, asas efficiency, asas certainty dan asas equality dengan menggunakan analisis statistik deskritif ukuran frekuensi. Sedangkan dampak dari PP No.46 Tahun 2013 didapat dari hasil wawancara dengan pemilik UMKM. Hasil penelitian ini menunjukkan bahwa mayoritas responden setuju jika PP No 46 Tahun 2013 ini telah memenuhi asas convenience dan asas efficiency. Sedangkan mayoritas responden masih merasa ragu-ragu bahwa peraturan ini telah memenuhi asas certainty dan mayoritas responden menyatakan tidak setuju jika peraturan ini telah memenuhi asas equality. PP No 46 Tahun 2013 ini juga memiliki dampak bagi pemilik UMKM. Dampak positif dari peraturan ini adalah memudahkan dalam menghitung, membayar dan melaporkan perpajakannya, dapat mendorong pengusaha kecil dan menengah mendapatkan kemudahan akses ke sektor keuangan, serta dapat mengurangi biaya administrasi seperti penggunaa jasa konsultan pajak. Sedangkan dampak negatif yang dirasakan adalah peraturan ini dianggap memberatkan karena PPh Final 1% tidak mempertimbangkan kondisi untung atau rugi dalam kegiatan usaha serta tidak ada kompensasi atas kerugian yang dialami.Kata Kunci : Persepsi, PP No 46 Tahun 2013, Usaha Mikro Kecil dan Menengah, Asas-asas pemungutan Pajak Adam Smith This study was aimed at finding out the perception of small and medium size business owners in Buleleng regency toward the implementation of 1% final income tax in accordance with Government Regulation No. 46, 2013 and its effect on the small and medium size business owners. The target of this regulation is small and medium size business owners with the turnover not exceeding Rp 4,800,000,000.00 a year. This study was a descriptive study using quantitative approach. The data for the study were obtained from questionnaires distributed to the small and medium size business owners who were used as informants in this study. The method used in selecting the informants was purposive sampling. The perception of the small and medium size business owners were analyzed based on Adam Smith’s principles of taxation, i.e., convenience, efficiency, certainty and equality principles using descriptive statistical analysis of frequency measure. While the effect of Government Regulation No. 46, 2013 was obtained from the result of interviews with the small and medium size business owners. The results showed that the majority of the respondents agree that Government Regulation No. 46, 2013 meets convenience and efficiency principles. While the majority of respondents were still doubtful if this regulation meets certainty principle and the majority of the respondents stated that this regulation does not meet equality principle. Government Regulation No. 46, 2013 also has an effect on the small and medium size business owners. The positive effect of this regulation is it makes it easy to count the subjects and to report their taxes. It can encourage the small and medium business people to have an easy access to the finance sector, and it can minimize the cost of administration such as the cost of tax consultant’s service. While the negative effect felt is that this regulation is thought to give more burden since the 1% Final Income Tax does not take profit or loss condition in business activity and it does not compensate for the loss.keyword : Perception, Government Regulation No. 46, 2013, Small and Medium Size Business, Adam Smith Taxation Principles
The Influence of Spiritual Intelligence and Emotional Intelligence on Job Satisfaction and Nursing Performance Komang Trisna Sari Dewi
International Journal of Social Science and Business Vol. 4 No. 1 (2020): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i1.24339

Abstract

Hospital is one of the public service places engaged in the field of health services where there is a lot of interaction between nurses and patients. Nurses are required to have the ability to manage emotional intelligence and spiritual intelligence possessed. The purpose of this study was to determine the influence of emotional intelligence and spiritual intelligence on job satisfaction and nurse performance at Buleleng General Hospital. The samples of this study were 76 respondents selected by using probability sampling techniques. The data analysis technique used in this study was a structural equation model based on variance and component based SEM with smartPLS 3.0 analysis tools. Based on the result of hypothesis testing shows that emotional intelligence has a significant positive effect on job satisfaction. Second, emotional intelligence has a significant positive effect on nurse performance. Third, spiritual intelligence has a significant positive effect on job satisfaction. Fourth, spiritual intelligence has a significant positive effect on nurse performance.
Improving the Performance of Pkh Social Assistance Assessed by The Perspective of Social Intelligence Based on Catur Paramitha And Work Commitments Komang Trisna Sari Dewi; Komang Nyanyi Romayanti
International Journal of Social Science and Business Vol. 4 No. 4 (2020): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i4.28388

Abstract

The Family of Hope Program (PKH) is one of the flagship programs of the Indonesian Ministry of Social Affairs in an effort to alleviate poverty. This study aims to analyze the role of social intelligence based on Catur Paramitha and work commitment to the performance of PKH Social Assistants in an effort to alleviate poverty. The number of samples in this study were 64 respondents who were selected using the nonprobability sampling method. The sampling technique in this study was purposive sampling. The data analysis techniques used in this study were variance-based and component-based SEM structural equation models with smart PLS 3.0 analysis tools. Based on the results of hypothesis testing, it shows that Catur Paramitha-based Social Intelligence has a positive and significant relationship to the Performance of the Companion. Second, Catur Paramitha based Social Intelligence has a positive and significant relationship to Work Commitment. Third, Work Commitment has a positive and significant relationship to the Companion's Performance.
Assessing the Ethical Behavior of Accounting Accounts Through the Application of the Tri Kaya Parisudha Philosophy on Equity Sensitivity and Ethical Sensitivity Mertyani Sari Dewi; Komang Trisna Sari Dewi; Made Dwi Ferayani
International Journal of Social Science and Business Vol. 5 No. 3 (2021): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i3.38070

Abstract

The government must pay attention to the ability of its employees because it has accountability that can develop a sound and well-established reporting system. The government must pay attention to the ability of its employees because it has accountability that can develop a sound and well-established reporting system. The purpose of this study was to examine the sensitivity and ethics to the behavior of accounting actors and to examine the philosophy of Tri Kaya Parisudha, which is one of the local variables of the Balinese Hindu genus which can strengthen the effect of sensitivity and sensitivity on ethical behavior. The method used in this research is the Component-based SEM, Partial Least Square (PLS) analysis method. A questionnaire technique was used as a data collection tool to obtain data. Questionnaires will be distributed to 25 OPD Bangli Regency. The test results show empirical evidence that equity sensitivity has a significant positive effect on the behavior of accounting actors. Second, ethical sensitivity has a significant positive effect on the ethical behavior of accounting actors. Third, the philosophy of Tri Kaya Parisudha strengthens the influence of ethical sensitivity on the behavior of ethical accounting actors. Fourth, Tri Kaya Parisudha's philosophy strengthens the influence of ethical sensitivity on the behavior of ethical accounting actors. 
PERAN KOMUNIKASI, KOMPENSASI DAN GAYA KEPEMIMPINAN TERHADAP SEMANGAT KERJA PEGAWAI DI KEBUN RAYA EKA KARYA BALI Komang Trisna Sari Dewi
ARTHA SATYA DHARMA Vol 15 No 1 (2022): Jurnal Artha Satya Dharma
Publisher : Sekolah Tinggi Ilmu Ekonomi Satya Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55822/asd.v15i1.237

Abstract

This study aims to determine the role of communication on employee morale, the role of compensation on employee morale, and the role of leadership style on employee morale at the Eka Karya Botanical Gardens Bali. The population in this study were all employees of the Eka Karya Bali Botanical Gardens, totaling 68 people. The research method used is quantitative method, the data is obtained by distributing questionnaires to the sample which is then analyzed using multiple regression analysis. The results showed that communication significantly affected employee morale at the Eka Karya Botanical Gardens Bali with a tcount of 15,015. Likewise, compensation has a significant effect on employee morale with tcount of 38.282. Leadership style also has a significant effect on employee morale with a t- value of 20,962.
PENGARUH TINGKAT SUKU BUNGA TABUNGAN, PRODUK TABUNGAN DAN KUALITAS PELAYANAN TERHADAP MINAT MENABUNG NASABAH PADA BPR INDRA CANDRA SINGARAJA Komang Trisna Sari Dewi; Luh Putu Putri Sariani
ARTHA SATYA DHARMA Vol 15 No 2 (2022): Jurnal Artha Satya Dharma
Publisher : Sekolah Tinggi Ilmu Ekonomi Satya Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55822/asd.v15i2.255

Abstract

The purpose of this study was to determine the effect of saving interest rates, savings products and service quality on customer interest in saving at BPR Indra Candra Singaraja. The population in this study are customers who save at BPR Indra Candra Singaraja while the sample in this study is 75 customers. Methods of collecting data by using questionnaire techniques and data analysis techniques using the application SPSS Versi 18.0. The results showed that the t-test value of the effect of interest rates on savings savings customers obtained a t-count > t-table (2.962 > 1.666) with a probability value (a = 5%) = 0.004 < 0.05, the effect of the product savings on customer interest in saving, the value of t-count > t-table (5.392 > 1.666) with probability value (a = 5%) = 0.000 <0.05 and the effect of service quality on customer interest in saving is obtained by t-count > t- table (3.980 > 1.666) with probability value (a = 5%) = 0.000 < 0.05. The results of this study indicate a positive and significant influence between interest rates on savings, savings products, service quality on customer interest in saving at BPR Indra Candra Singaraja.
PENGARUH BUDAYA ORGANISASI, KOMITMEN ORGANISASI DAN FASILITAS KERJA TERHADAP KEPUASAN KERJA KARYAWAN PADA LPD DI KECAMATAN BULELENG Komang Trisna Sari Dewi; Gede Supartawan
Jurnal Riset Entrepreneurship Vol 6 No 1 (2023): (Edisi Pebruari) Volume 6, Nomor 1, Tahun 2023
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jre.v6i1.5154

Abstract

The reason for this study was to determine the effect of organizational culture, organizational commitment and work facilities on job satisfaction at LPD in Buleleng District. The research method uses validity, reliability, classical assumptions, multiple linear regression, t-test, determination and f-test tests. The results showed that organizational culture affects LPD job satisfaction in Buleleng District. The results of the study that organizational culture affects job satisfaction. Organizational commitment is very influential on the job satisfaction of LPD in Buleleng District. From the test results that organizational commitment affects job satisfaction. Work facilities affect LPD job satisfaction in Buleleng District. The results of the study found that work facilities had a significant effect on job satisfaction. Simultaneous test results show F-count > F-table, (246.628 > 3.11), this indicates that organizational culture factors, organizational commitment and work facilities influence job satisfaction with sig. 0.000 < 0.050.
PENGARUH KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP KEPUASAN KERJA DAN KINERJA PERAWAT Komang Trisna Sari Dewi; Komang Nyanyi Romayanti; A.A.Ngr. Eddy Supriyadinata Gorda
Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Vol 2 (2019): PROSIDING SINTESA
Publisher : LPPM Universitas Dhyana Pura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (480.012 KB)

Abstract

ABSTRACTA hospital is one of the public service that is engaged in health services where many people occur between nurses and patients. It is required to have the ability to manage emotional intelligence and spiritual intelligence. The purpose of this study was to determine the effect of emotional intelligence and spiritual intelligence on job satisfaction and nurse performance in Buleleng District Hospital. The number of samples in this study was 76 respondents who were selected using probability sampling techniques. The data analysis technique used in this study is a structural based model of component-based SEM equation with smart-PLS 3.0 analysis tool. The result shows that emotional intelligence is significantly positive towards job satisfaction. Second, emotional intelligence has a significant positive effect on nurse performance. Third, spiritual intelligence has a significant positive effect on job satisfaction. Fourth, spiritual intelligence has a significant positive effect on nurse performance.Keywords: Emotional, Spiritual, Job Satisfaction, PerformanceABSTRAKRumah sakit adalah salah satu tempat pelayanan umum yang bergerak dalam bidang pelayanan kesehatan dimana banyak orang terjadi interaksi antara perawat dan pasien. Dituntut memiliki kemampuan mengelola kecerdasan emosional dan kecerdasan spiritual yang dimiliki. Tujuan dari penelitian ini, untuk mengetahui pengaruh kecerdasan emosional dan kecerdasan spiritual terhadap kepuasan kerja dan kinerja perawat di RSUD Kabupaten Buleleng. Jumlah sampel dalam penelitian ini adalah 76 responden yang dipilih dengan menggunakan tekhnik probability sampling. Tekhnik analisis data yang digunakan dalam penelitian ini adalah model persamaan struKtural berbasis variance dan component based SEM dengan alat analisis smartPLS 3.0. Berdasarkan hasil pengujian hipotesis menunjukkan bahwa kecerdasan emosional berpengaruh positif signifikan terhadap kepuasan kerja. Kedua, kecerdasan emosional berpengaruh positif signifikan terhadap kinerja perawat. Ketiga, kecerdasan spiritual berpengaruh postif signifikan terhadap kepuasan kerja. Keempat, kecerdasan spiritual berpengaruh positif signifikan terhadap kinerja perawat.Kata kunci: Emosional, Spiritual, Kepuasan Kerja, Kinerja
DAMPAK MASA KERJA, PENGALAMAN KERJA, KEMAMPUAN KERJA TERHADAP KINERJA KARYAWAN Komang Nonik Jayanti; Komang Trisna Sari Dewi
JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 1 No. 2 (2021): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (455.344 KB) | DOI: 10.52300/jemba.v1i2.2986

Abstract

global market, where a variety of businesses and companies are in it. To be able to improve the achievements of every peer, it is necessary to have good human resources and have high potential to be able to increase the productivity results of a company.The purpose of this study was to determine the Impact of Work Period, Work Experience, Work Ability on the Performance of Employees of PT Saka Agung Abadi Cabang Singaraja. The analysis techniques used in this study are the validity and reliability test, multiple linear regression analysis, classic assumption test, multiple correlation analysis, determination analysis, F-Test and T-Test. The results showed that Work Experience had an effect on Employee Performance at PT Saka Agung Abadi Cabang Singaraja of 0.177 units or 12.8% with a correlation value of 0.609 and the results of hypothesis testing with the T-Test test found that t-count> t-table ( 2,045> 1,687), Work Ability on Employee Performance at PT Saka Agung Abadi Cabang Singaraja has a regression value of 0.319 units or 29.0% with a correlation value of 0.798 and the results of hypothesis testing with the T-Test test found that t-count> t -table (2,563> 1,687), Working Period influences Employee Performance at PT Saka Agung Abadi Cabang Singaraja of 0.367 units or 33.7% with a correlation value of 0.807 and the results of hypothesis testing using the T-Test show that t-count> t-table (2.969> 1.687), with the results of the F-count> F-table, (33.819> 3.25). The results of this study indicate a positive influence of the Working Period, Work Experience, Work Ability on the Performance of Employees of PT Saka Agung Abadi Cabang Singaraja
Co-Authors Ak. S.E. Desak Nyoman Sri Werastuti . Anak Agung Ngurah Eddy Supriyadinata Gorda Arthama, Putu Budi Budiarta, I Made Agus Damayana, Komang Ade Tria Danuarta, Kadek Desak Nyoman Sri Werastuti, S.E., Ak. . Dewi, Kadek Ria Padma Gede Supartawan Gusti Putu Eka Kusuma I GUSTI MADE SUASTIKA I Gusti Ngurah Kadek Hardiana Putra I Ketut Suardika I Ketut Suardika I KOMANG GDE TRISNA PURWANTARA I Putu Agus Adnyana Kadek Priya Hermawan Kartika, Riana Dewi Kirana, Putu Widya Bunga Komang Nonik Jayanti Komang Nyanyi Romayanti Komang Nyanyi Romayanti Luh Kartika Ningsih Made Dwi Ferayani . Mertyani Sari Dewi ., Mertyani Sari Dewi Mulyani, Made Ani NI Made Dwi Yunica Astriani Nyoman Trisna Herawati Permoni, Ni Luh Eka Ayu Pratama, Agus Ari Purwantara, I Komang Gde Trisna Purwoko, Agus Putu Devy Isabella Permatawati Putu Juni Saputra Putu Thara Sri Adnyani Putu Vera Melly Dania Putri Putu, Indah Sintya Dewi Romayanti, Komang Nyanyi Saputra, Kadek Juni SARI, GUSTI AYU DIAH KUSUMA Supriani, Kadek Ayu Swandewi, Kadek Mega Yasa, Kadek Tirta