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All Journal MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN International Journal of Environmental, Sustainability, and Social Science Community Services Journal (CSJ) Loka: Journal Of Environmental Sciences
Ni Putu Pertamawati, Ni Putu
Faculty Of Economics And Business, University Of Warmadewa, Bali, Indonesia
Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH RISIKO BISNIS DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL DAN NILAI PERUSAHAAN PADA PERUSAHAAN FARMASI DI BURSA EFEK INDONESIA Ni Luh Putu Wiagustini; Ni Putu Pertamawati
Matrik : Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan Volume 9 Nomor 2 Tahun 2015
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (126.218 KB)

Abstract

This study aim is to determine the effect of business risk and the size of company on capital structure and firm value. The population of this study were 9 companies in pharmaceutical sub-sectors listed on the Indonesia Stock Exchange. Sample size was determined by census method-taking all population as sample. This study used secondary data obtained from the Indonesia Stock Exchange (www.idx.co.id) and ICMD in 2006-2013. The study implemented path analysis technique. The results show that, firstly, business risk and firm size is have a positive and significant impact on capital structure. Secondly, business risk has a negative and significant effect on company value, whereas size of the company has a positive and significant effect on company value. On the other hand, and capital structure has positive yet not significant effect company value. Thirdly, capital structure emerges as mediating variable in the affect of business risk on the company value
The Role of Tax Incentives During the Covid-19 Pandemic Period and Stable Sustainable Economic Growth Ida I Dewa Ayu Manik SASTRI; Luh Kade DATRINI; Ni Putu PERTAMAWATI
International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 2 (2021): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v2i2.79

Abstract

The COVID-19 pandemic is a national disaster so the need for arrangements to support the handling of COVID-19 continues to be pursued. The real sector is expected to be able to survive and not terminate employment. The multiplier effect due to the covid pandemic requires government assistance as a policyholder. Taxes are a source of state finance, now changing to a second function, namely the regular function. Government Regulation No. 23, 44, 86, 110 and 143 regarding tax incentives for taxpayers affected by the coronavirus pandemic 19. Of the total 68,101 taxpayers at the Directorate General of Taxes in Bali, only 16,624 take advantage of tax incentives, so it must be investigated why taxpayers do not make optimal use of incentives that should be used to stimulate economic growth. The methodology used in this study is a descriptive interpretative qualitative method. The results of the study found that incentives used by taxpayers have stimulated economic growth, but there are taxpayers who do not take advantage of incentives due to the complexity of procedures and some do not receive information about incentives so that in the future the Directorate General of Taxes needs to simplify procedures and wider socialization.
Pendampingan Aspek Perpajakan BUMDES Panca Sedana Sari Desa Bunutin Kecamatan Bangli, Kabupaten Bangli Sastri, Ida I Dewa Ayu Manik; Pertamawati, Ni Putu; Edwindra, Riza
Community Service Journal (CSJ) Vol. 6 No. 2 (2024)
Publisher : Lembaga Pengabdian Kepada Masyarakat, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/csj.6.2.2024.65-70

Abstract

Aspek Perpajakan merupakan salah satu momok yang ditakuti dan ingin dihindari dalam pengelolaan sebuah bisnis. Bukan karena ingin menghindar dari kewajibannya tetapi karena keruwetan aturan dan update peraturan perpajakan yang setiap saat menyesuaikan dengan kebutuhan keuangan negara. Tidak semua entitas mengetahui dan siap melaksanakan setiap perubahan peraturan tersebut, mengingat kemampuan yang terbatas baik sari segi pendanaan maupun pengetahuan. Namun perpajakan adalah kewajiban bagi setiap warga negara atas dasar bakti dan balas jasa atas penggunaan fasilitas umum negara. Desa Bunutin merupakan salah satu Desa yang berada di Kecamatan Bangli Kabupaten Bangli. PKM ini menjadi sangat penting untuk dilakukan mengingat adanya beberapa permasalahan yang dihadapi BUMDes Panca Sedana Sari Bunutin yaitu: (1) Sumberdaya manusia, (2) Jenis usaha, (3) Permodalan, (4) Profesionalitas, (5) Dukungan dan kepercayaan masyarakat dan (6) Perencanaan. Melalui BUMDes diharapkan antar Lembaga yang ada di masyarakat saling bersinergi untuk lebih maksimal menciptakan kesejahteraan masyarakat yang setara. Pendirian Bumdes didasarkan pada kebutuhan dan potensi desa, sebagai upaya meningkatkan kesejaheraan masyarakat. Oleh karena itu perlu upaya yang serius untuk menjadikan pengelolaan BUMDes tersebut berjalan secara efektif, efisien, professional dan mandiri. Seperti entitas lainnya BUMDes Panca Sedana Sari juga memiliki kewajiban perpajakan yang harus dilaporkan setiap bulan atas SPT masanya dan setiap tahun atas SPT tahunannya. Namun keterbatasan sumberdaya yang dimiliki menyebabkan BUMDes tidak dapat melakukan update pengetahuan dan aturan perpajakan sehingga perlu dilakukan pengabdian ini pada aspek perpajakan BUMDes Panca Sedana Sari. Hasil Pengabdian dapat dilihat dari terlapornya SPT Tahunan BUMDes yang telah mengikuti pendampingan aspek perpajakan, sehingga dapat diminimalisir denda dan kesalahan akibat ketidaktahuan pengurus.
The Effect of Marketing Mix and Product Quality on Consumer Satisfaction at Jempiring Bali in Bangli PERTIWI, Ni Luh Febriana Awidia; PERTAMAWATI, Ni Putu; WULANDARI, I Gusti Athina
Loka: Journal Of Environmental Sciences Vol. 2 No. 4 (2025): Loka: Journal Of Environmental Sciences (October – December) In Press
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ljes.v2i4.332

Abstract

Purpose:Companies aim to satisfy consumers by understanding their needs and desires. One key to competitive success is continually creating new products and retaining customers through continuous innovation. This research aims to test and analyze the influence of marketing mix and product quality on consumer satisfaction.Methodology:This research was conducted in Jempiring, Bali, in Bangli with a research sample of 96 respondent taken using the Rao Purba formula. All data obtained from the questionnaire distribution are suitable for use, then analyzed using multiple linear regression, hypothesis testing (t test and F test).Findings:The research results show that (1) Marketing Mix and product quality have a significant effect on consumer satisfaction at Jempiring Bali in Bangli (2) Marketing Mix has a positive and significant effect on consumer satisfaction at Jempiring Bali in Bangli. This means that the better or improved ther marketing mix, the greater the consumer satisfaction at Jempiring Bali in Bangli. (3) Product quality has a positive and significant effect on consumer satisfaction at Jempiring Bali in BangliImplication:This means that other better or increased the quality products, the greater the consumer satisfaction at Jempiring Bali Bangli.
Co-Authors Edwindra, Riza Ida I Dewa Ayu Manik SASTRI Luh Kade Datrini Ni Luh Putu Wiagustini PERTIWI, Ni Luh Febriana Awidia Sastri, Ida I Dewa Ayu Manik WULANDARI, I Gusti Athina