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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Jurnal Ilmiah Akuntansi dan Bisnis Lumen Veritatis: Jurnal Filsafat dan Teologi Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Pengabdian Kepada Masyarakat MAKARDHI MULTIPLE: Journal of Global and Multidisciplinary International Journal of Financial and Investment Studies Jurnal Akademisi Vokasi Jurnal Penelitian Terapan Mahasiswa SENEMA
Ni Wayan Noviana Safitri
Politeknik ELBajo Commodus
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Peningkatan Pengetahun dan Pengeloaan Dasar Keuangan bagi Pelaku Usaha di Destinasi Wisata Wae Bobok Agus Wahyudi; Ni Wayan Noviana Safitri; Liesiana Kurniawati; Ni Made Dwita Ratnaningsih; Ludgardis Deliman
Jurnal Pengabdian Kepada Masyarakat Makardhi Vol. 2 No. 2 (2022): Jurnal Pengabdian Kepada Masyarakat MAKARDHI
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Pariwisata Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52352/makardhi.v2i2.839

Abstract

Diploma IV-Tax Accounting Study Program at the eLBajo Commodus Polytechnic has duties and responsibilities to the community to carry out the Tri Dharma of higher education, one of which is community service. Therefore, the community service team consisting of lecturers from the Diploma IV-Tax Accounting Study Program at the eLBajo Commodus Polytechnic provided socialization in the financial sector to increase knowledge in financial management for managers and business actors at Wae Bobok Tourism Destinations. The importance of this community service is because there are still deficiencies in financial management, ranging from human resources who do not have competence in financial management to inadequate supporting facilities and infrastructure. implementation of Community Service activities DIV-Tax Accounting Study Program which was attended by 20 participants consisting of shop owners or stalls as well as managers of tourist attractions at Wae Bobok Tourism Destinations, as well as other village communities who are interested in participating. Participants also hope that this activity can be continued with regular sustainability training and mentoring.
Improvement of Understanding in the Use of E-Taxation System for Tourism Operators in Labuan Bajoe: Peningkatan Pemahaman Penggunaan E-Sistem Perpajakan Pada Pelaku Pariwisata Di Labuan Bajo Dea Arme Tiara Harahap; Agus Wahyudi; Ni Wayan Noviana Safitri; Ni Made Dwita Ratnaningsih; Ludgardis Deliman
MULTIPLE: Journal of Global and Multidisciplinary Vol. 1 No. 2 (2023): August
Publisher : Institute of Educational, Research, and Community Service

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Abstract

Community Service is one of the programs carried out by the Bachelor of Applied Tax Accounting Study Program to carry out the Tri Dharma of Higher Education. Community Service consisting of lecturers and students of the Applied Undergraduate Program in Tax Accounting at the eLbajo Commodus Polytechnic provided material in the field of Introduction to e-system taxation, especially NPWP, and introduction to E-Filling for tourism actors in Labuan Bajo. The method in this activity uses the case study method and is accompanied directly by the Community Service team to tourism actors in resolving tax cases. The importance of community service activities is carried out because there is still a lack of understanding in the field of taxation. It is hoped that after participating in community service activities delivered by the tax accounting study program, tourism actors in Labuan Bajo can pay taxes correctly and regularly in the future
WILLINGNESS TO PAY FOR TOURISTS TAX IN PREMIUM DESTINATIONS: LABUAN BAJO CASE STUDY Reynaldo Angga Siagian; Ni Wayan Noviana Safitri; Thyophoida W. S. Panjaitan
International Journal of Financial and Investment Studies (IJFIS) Vol 3 No 2 (2022): OCTOBER 2022
Publisher : Finance and Investment Program, School of Business and Management - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijfis.3.2.94-100

Abstract

The government is trying to break away from dependence on the exploitation of natural resources, so in recent years, it has focused on tourism. The Covid-19 pandemic has greatly impacted the tourism sector, but in 2022 the level of foreign tourist visits to Indonesia is slowly starting to improve. Labuan Bajo is one of the areas targeted by the government to be developed in the tourism sector to make premium destination spots, in supporting the existence of tourism, various infrastructures are built so that they can become world-class destinations. In addition, Labuan Bajo also offers natural tourism products that require sustainability to maintain their natural habitat and certainly require considerable costs in conducting regular monitoring and maintenance. The existence of high development and operational costs, the government needs to find ways to obtain optimal state revenue, especially in terms of taxes charged to tourists. The revenue obtained from the tourism tax is a very important financial source for the government and tourism authorities to ensure the sustainability of the tourism sector and can improve the quality of destinations given to visitors to tourist attractions. In an effort by tourism policymakers to create an efficient and fair tax system in tourist destinations, it is very important to understand tourists' perceptions of willingness to pay (WTP), tax rates, and optimal allocation. This research is a qualitative study, and the purpose of this study is to evaluate the tourism tax charged to tourists as compensation to get optimal regional income and to measure the willingness to pay tourists. The ability to pay is necessary to know how much the government can attract taxes to get optimal local revenue but not be too burdensome for tourists. This research will also explore tourist perceptions regarding taxes and what things need to be developed so that absorption from state and regional budgets can be effective in developing destination areas, especially in a sustainable manner. The approach used in data collection using semi-structured in-depth interviews with international tourists visiting Labuan Bajo, East Nusa Tenggara. This research is expected to be used by policymakers to understand the optimal value of tourism taxes to be able to develop their regions.
The Implementation of Tourism Axiological Dimension for Women Survivors Marius Yosef Seran; Reynaldo A. Siagian; Ni Wayan Noviana Safitri; I Nengah Dasi Astawa
Lumen Veritatis: Jurnal Filsafat dan Teologi Vol 15 No 1 (2024): LUMEN VERITATIS: Jurnal Filsafat dan Teologi| APRIL 2024
Publisher : Program Studi Filsafat Universitas Katolik Widya Mandira Kupang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30822/lumenveritatis.v15i1.3023

Abstract

This study aims to analyse the implementation of axiological dimensions of tourism development at Kabupaten Manggarai Barat, especially to women addressed as a victim of gender violence. This research uses a qualitative research method which the key informant comes from representative’s community itself. As a tools of data collection, this study uses field observations, forum group discussion, and literature studies. SWOT Matrix Analysis also uses as data analysing technique. The result of the study showed that there are numbers of strengths, weaknesses, opportunities, and potential threats that interfere the whole implementation of tourism development process and its inclusivity. Therefore, it is recommended that stakeholders need to make a better and strong coordination, then should be followed by common political will, in order to ensure that any strategic-follow-up plans can be implemented properly and efficiently.
Unveiling the Gender Gap: A Literature Review on Women Entrepreneurs and Financial Access Rukmiyati, Ni Made Sri; Safitri, Ni Wayan Noviana; Mareni, Ni Ketut; Darmayanti, Ni Putu Ayu; Ekayani, Ni Nengah Seri
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 11 No. 2 (2024): Jurnal Ekonomi dan Bisnis Jagaditha (In Press)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.11.2.2024.141-151

Abstract

This study conducts a systematic literature review to examine the current state of research on access to finance for women entrepreneurs. The review reveals the multifaceted nature of factors influencing gender disparities in financial access and their consequent business performance. While some scholars debate the role of gender discrimination versus differences in motivations and preferences between male and female entrepreneurs, empirical evidence suggests that disparities persist, albeit with variations across regions. Notably, studies highlight differences in loan sizes between women and men, indicating nuanced challenges faced by women in accessing formal finance. Furthermore, contextual factors such as the level of financial development, institutional norms, gender behavior, and individual perceptions shaped by stereotypes contribute to these disparities. Policy initiatives promoting gender equality in financial access and fostering an inclusive business environment emerge as crucial strategies to address these challenges and harness the potential of women entrepreneurs for economic development. This study provides a comprehensive foundation for further research into the determinants of women entrepreneurs' financial access and informs the design of targeted policy interventions aimed at mitigating gender disparities in entrepreneurship.
Analisa Pemahaman Terkait Penggunaan E-Sistem Perpajakan Menggunakan Teknik Three Box Methode Wahyudi, Agus; Harahap, Dea Arme Tiara; Safitri, Ni Wayan Noviana; Ratnaningsih, Ni Made Dwita; Deliman, Ludgardis; Abut, Hilarius
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 5 No 1 (2024): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan )
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v5i1.3924

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat pemahaman pelaku pariwisata di Labuan Bajo terkait penggunaan e-sistem perpajakan. Jenis penelitian ini ialah penelitian deskriptif kuantitatif. Adapun informen dalam penelitian ini ialah pelaku pariwisata yang ada di Labuan Bajo dengan teknik pengumpulan data melalui penyebaran kuesioner. Adapun teknik analisis data menggunakan three box method. Hasil penelitian menunjukkan bahwa tingkat pemahaman e-sistem perpajakan pada pelaku pariwisata di Labuan Bajo masuk dalam kategori tinggi baik penggunaan ­e-registration, e-filling, e-billing, maupun e-form.
Pentingnya Manajemen Keuangan dalam Membangun Jiwa Enterpreneur Siswa/i MAN Manggarai Barat Priska Yuliani; Ludgardis Deliman; Agus Wahyudi; Aristo Afrianto Budiman; Hilarius Abut; Ni Made Dwita Ratnaningsih; Ni Wayan Noviana Safitri
urn:multiple://2988-7828multiple.v2i128
Publisher : Institute of Educational, Research, and Community Service

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Abstract

Tujuan pengabdian ini adalah untuk memperkuat pemahaman siswa/i MAN Manggarai Barat terhadap Manajemen keuangan yang berlaku, sehingga mereka dapat menerapkan konsep dalam konteks dunia kerja dengan lebih efektif. Metode pelaksanaan pengabdian ini terdiri dari beberapa tahap. Tahap pertama persiapan, pada tahap ini pengabdi menentukan tema yang berkaitan dengan pentingnya manajemen keuangan dalam membangun jiwa enterpreneur siswa/i, serta menyususn materi manajemen keuangan, studi kasus, hingga pada berbagai jenis profesi wirausaha maju. Tahap kedua melaksanakan pengabdian sesuai dengan perencanaan yang telah disusun. Tahap ketiga evaluasi, pada tahap ini dilakukan postest melalui sesi tanya jawab secara lisan untuk mengetahui pemahaman yang diperoleh siswa setelah mengikuti program pengabidan pentingnya Manajemen Keuangan dalam Membangun Jiwa Enterpreneur Siswa/i MAN Manggarai Barat. Hasil pengabdian menunjukkan bahwa pengabdian ini berhasil memberikan pemahaman konsep-konsep Manajemen Keuangan yang baik dan benar dan membuat siswa/i MAN lebih percaya diri dalam menghadapi tantangan kewirausahaan di masa mendatang. Sehingga, pengabdian ini telah memberikan dampak positif dalam membangun pola pikir enterpreneurial di kalangan siswa/i MAN Manggarai Barat.
STRATEGI DIGITAL MARKETING UNTUK MENINGKATKAN JUMLAH NASABAH PADA KSP KLENTING AMERTHA MESARI I Gusti Ayu Imbayani; Ni Wayan Noviana Safitri; Ni Ketut Nopianti
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 2 No 1 (2023): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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Abstract

Salah satu strategi pemasaran yang sekarang cukup ramai dipergunakan yaitu digital marketing. KSP Klenting Amertha Mesari merupakan perusahaan swasta yang bergerak dibidang keuangan. Permasalahan yang dihadapi koperasi adalah kurangnya pengetahuan masyarakat tentang program koperasi yang disebabkan tidak adanya digital marketing sebagai media promosi dalam meningkatkan nasabah . Ksp Klenting Amertha Mesari sampai saat ini belum memanfaatkan digital marketing untuk promosi dimedia sosial hal ini yang menyebabkan menurunnya pendapatan koperasi. Disinilah saya membantu untuk melakukan promosi secara daring melalui beberapa sosial media dan penyebaran brosur untuk memperkenalkan produk layanan koperasi secara luas . Diharapkan bisa membantu meningkatkan pendapatan koperasi dan diharapkan program kerja ini bisa dijalankan dengan baik sesuai dengan yang ditargetkan dan koperasi lebih maju kedepannya.
The Influence of Financial Literacy on the Business Sustainability of SMEs in the Tourism Sector in Kintamani: Financial Inclusion as a Mediator Rukmiyati , Ni Made Sri; Suastini, Ni Made; Safitri, Ni Wayan Noviana
Jurnal Ilmiah Akuntansi & Bisnis Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v8i1.4913

Abstract

This research aims to examine the sustainability of micro, small, and medium enterprises (MSMEs) in the tourism sector of Kintamani during the pandemic, with a specific focus on the role of financial literacy as a key factor in maintaining business sustainability. The Resource-Based View (RBV) theory serves as the primary foundation for this research, depicting financial literacy as a crucial internal resource for gaining a competitive advantage and achieving business sustainability. The research method applied is quantitative with a positivism paradigm, utilizing a variance-based or component-based approach with Partial Least Squares (PLS) to test hypotheses and form a suitable model. The research population involves MSMEs in the tourism sector of Kintamani. The findings of this research affirm that financial literacy has a significant contribution to business sustainability. This achievement is further strengthened by the discovery that financial inclusion acts as a mediator in the relationship between financial literacy and business sustainability. The contribution of this research lies in enhancing the understanding of the crucial role of financial literacy in supporting business sustainability amid the pandemic conditions. Subsequent research could further develop studies on variables influencing business sustainability, thereby enriching the understanding of factors affecting business continuity.
Investment Decisions Among Millennials and Generation Z: The Role of Education, Financial Literacy, and Instagram Content Safitri, Ni Wayan Noviana; Saputri, Luh Gede Elvina Adi; Siagian, Reynaldo Angga
Jurnal Ilmiah Akuntansi & Bisnis Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v10i1.6741

Abstract

This research investigates how education level, financial literacy, and Instagram content influence investment decision-making among Millennials and Generation Z in Labuan Bajo. This study adopts a quantitative methodology, utilizing an online questionnaire that applies a five-point Likert scale to collect data. The population consists of Labuan Bajo residents belonging to the Millennial and Z generations. The sample was selected using purposive sampling, targeting respondents who had previously viewed Pegadaian’s Instagram content. From the 105 respondents who completed the questionnaire, only 74 individuals met the eligibility criteria and were included in the final sample. The results of the multiple linear regression analysis revealed that Instagram content (X3), financial literacy (X2), and education level (X1) each exert a positive and statistically significant effect on investment decision-making (Y). To encourage more knowledgeable and responsible investing behavior among younger people, these findings emphasize the need to raise educational attainment and financial literacy as well as using social media platforms to efficiently distribute information. The main implication of this study is the importance of integrating financial education with effective digital communication strategies to foster prudent investment behavior among youth. Furthermore, it highlights the potential of social media, when used appropriately, to serve as a strategic educational tool in enhancing public financial literacy.
Co-Authors Abut, Hilarius Agus Wahyudi Agus Wahyudi Agus Wahyudi Agus Wahyudi Aristo Afrianto Budiman Dea Arme Tiara Harahap Eka Sudarsana, I Putu Ermenilda Jemina Harahap, Dea Arme Tiara Hilarius Abut I Gde Kajeng Baskara I Gusti Ayu Imbayani I Gusti Bagus Wiksuana I Nengah Dasi Astawa I Nengah Dasi Astawa Ida Bagus Panji Sedana Kurniawati, Liesiana Liesiana Kurniawati Ludgardis Deliman Ludgardis Deliman Luh Gede Elvina Adi Saputri Mareni, Ni Ketut Marius Yosef Seran Najwa Atsigah Ni Ketut Nopianti Ni Made Dwita Ratnaningsih Ni Made Dwita Ratnaningsih, Ni Made Dwita Ni Made Rukmiyati Ni Made Suastini, Ni Made Ni Nengah Seri Ekayani Ni Putu Ayu Darmayanti Priska Yuliani Roseven Rudiyanto Siagian, Reynaldo Angga Thyophoida W. S. Panjaitan Vonisia Jelina Yohanes Paulus Hanny Wadhi Yulianus Berto