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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

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.

Determinan Competitive Advantage Tourism Destination Pada Desa Wisata Kutuh, Kecamatan Kuta Selatan, Provinsi Bali Adyatma, I Wayan Chandra; Wiraharja, I Putu Gede Satria; Nida, Desak Rurik Pradnya Paramitha
International Journal of Environmental, Sustainability, and Social Science Vol. 7 No. 3 (2026): International Journal of Environmental, Sustainability, and Social Science (May
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v7i3.1553

This study analyzes the influence of government roles, leadership, and destination image on the competitive advantage of Kutuh Tourism Village, Badung Regency. The research employed a quantitative approach, with data collected through questionnaires administered to key stakeholders, and analyzed using Structural Equation Modeling (SEM) with SmartPLS 3.0. The findings indicate that the government role has a positive and significant effect on competitive advantage (t-statistic = 2.71; original sample = 0.800), suggesting that regulatory support, infrastructure development, and promotion enhance destination competitiveness. Destination image also shows a positive and significant effect (t-statistic = 2.22; original sample = 0.805), confirming that positive tourist perceptions strengthen competitive advantage. Conversely, leadership has no significant effect (t-statistic = 0.71), indicating the need to improve local leadership capacity. The R-Square value of 0.741 indicates that the three variables collectively explain 74.1% of the variance in competitive advantage, while the Q-Square value of 0.711 demonstrates high predictive relevance. These findings provide practical implications for destination development, emphasizing that synergy between government support and destination image enhancement is a key driver for sustainable competitiveness, with leadership remaining a strategic potential that should be optimized.

THE ANALYSIS OF FLOUTING OF MAXIM IN KONG SKULL ISLAND MOVIE Anak Agung Intan Apriyani; I Putu Gede Satria Wiraharja
Kulturistik: Jurnal Ilmu Bahasa dan Budaya Vol. 7 No. 1 (2023): January 2023
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kulturistik.7.1.6117

The aims of this study is to analyze the types of flouting of maxim found in Kong Skull island movie and to identify the reasons behind the flouting of maxim since it is very important in order to make the communication as effective as possible. In this study, the researcher used a theory proposed by Grice (1975) in analyzing the types of flouting of maxim and a theory proposed by Leech (1983) in analyzing the reason behind the flouting of maxim occurs in the movie. This study used both formal and informal methods in providing the deeper understanding regarding to the flouting of maxim and the reasons of flouting. The data were collected from the conversation occurred among the characters in Kong Skull Island movie and qualitative method was applied in the research. The data were collected through observation and note taking technique. The finding showed that flouting maxim occurred 30 times, they were flouting maxim of quantity 14 times (46,67%), flouting maxim of quality 4 times (13,33%), flouting maxim of relation 9 times (30,00%) and flouting maxim of manner 3 times (10,00%). The reason of flouting maxim found with frequency; competitive reason 6 times (20,00%), convivial reason 1 time (3,33%), collaborative reason 19 times (63,33%) and conflictive reason 4 times (13,34%). To sum up, the researcher found that the most types of maxim flouted by the characters in the movie is flouting maxim of quantity and the most types of reason behind the flouting maxim is collaborative reason. Keywords: cooperative principle, flouting maxim, reason of flouting maxim

Improving English Communication for Specific Purposes Using Role-Play and Learning by Doing Techniques for the staff At The Samaya Resort Seminyak, Badung I Putu Gede Satria Wiraharja; Dewa Ayu Dyah Pertiwi Putri; I Wayan Chandra Adyatma
Postgraduated Community Service Journal Vol. 4 No. 1 (2023)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/pcsj.4.1.2023.11-16

When the COVID-19 pandemic hit the tourism sector in Indonesia, especially in Bali, it experienced a quite drastic decline, so many workers were laid off. Not only decreased of tourist arrivals, but also decreased knowledge of English communication among workers, due to a lack of communication with guests staying at the hotel. Seminyak is a fashionable destination in Bali, especially its beaches and home to famous resorts, restaurants and boutiques. One of the most luxurious resorts in the Seminyak area is The Samaya Resort Seminyak, which is located on Jalan Laksmana Seminyak. English communication improvement training is a very important point in everyday life, especially in the world of hospitality work in improving speaking skills especially to guests staying at The Samaya Resort Seminyak. This can improve the quality of staff service to guests, and minimize miscommunication. Community Partnership Program activities in the form of teaching English using role-play techniques and learning English while practicing it directly (Learning by Doing) are appropriate activities for staff at The Samaya Resort Seminyak in developing and improving their communication skills using the language English with good and correct English grammar and pronunciation. The method applied in teaching English communication uses the role play and learning by doing methods. This English teaching activity is held for 1 (one) month for purposes, starting from 6 to 27 June 2023. From the teaching provided, the materials needed for staff at The Samaya Resort Seminyak are English material for specific related to service and services in the hotel according to the department of each staff. Based on the background that has been described, the main problems of partners are: 1). How do the staff at The Samaya Resort Seminyak master the grammar and pronunciation of English for Specific Purposes? 2). What are the results of the application of English learning techniques by Role-Play and Learning by Doing for Specific Purposes to the staff at the resort? To solve the problems faced by partners, an English teaching program was carried out using the role-play method and learning English while practicing it directly (Learning by Doing). The participants in this English training were 28 staff of The Samaya Resort Seminyak from all departments. For this reason, English will be taught at an intermediate level, with specific vocabulary and grammar according to their respective departments. This training will be held with meetings once a week for each department.

Pendampingan Gerakan Wanita Sejahtera Taat Pajak dan Upaya Peningkatan Usaha Berbasis Ekowisata I Gusti Agung Prama Yoga; I Wayan Chandra Adyatma; I Putu Gede Satria Wiraharja
Postgraduated Community Service Journal Vol. 5 No. 1 (2024)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/pcsj.5.1.2024.1-8

Indonesia has 3 tax systems, including the Self Assessment System, the Official Assessment System and the Withholding Assessment System. Self assessment is a tax collection system that gives trust and responsibility to taxpayers to take the initiative in registering themselves to obtain a Taxpayer Identification Number (NPWP) and take care of all their tax affairs independently. Starting from calculating, paying and reporting the annual tax return (SPT) itself. Annual personal income tax return (PPh OP) reporting must be carried out every year by taxpayers who have met the objective and subjective requirements no later than (report the OP tax return) at the end of March. Tax Return reporting has been mandated in the Law on General Provisions and Tax Procedures (KUP) article 3, where every taxpayer is required to fill out the tax return correctly, clearly and completely, and for the annual Income Tax Return OP must be submitted no later than 3 months after the tax year ends (WP OP) or no later than 4 months after the tax year ends (Corporate WP). The Prosperous Women's Movement is one of the non-political women's organizations that has a vision of improving women's empowerment. Taxes are mandatory contributions by taxpayers for state development. Women must now be sensitive to the times, educated and willing to learn. The theme of this PkM is smart women who obey taxes. The method used is to socialize taxation and ecotourism business opportunities, discussions, and mentoring. The assistance provided includes the preparation of NIK and NPWP as well as personal tax reporting. Women must have intelligence, because the world is too harsh if it is only devoted to beauty. Our taxes, for us. Wisely fulfilling tax obligations, then the development of the country will continue to develop. Warmadewa University advances the country from education and implements the tri dharma of higher education to prepare quality human resources, ecotourism insights, and global competitiveness.

Development of Siangan Village as a Tourism Village Towards Sustainable Community-Based Tourism in Gianyar Regency I Putu Gede Satria Wiraharja; I Wayan Chandra Adyatma; I Made Dwi Sumba Wirawan
Postgraduated Community Service Journal Vol. 6 No. 1 (2025)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/pcsj.6.1.2025.12-17

Siangan Village is one of the villages in Gianyar Regency. Siangan Village consists of 6 Traditional Villages and 11 Banjar Dinas (the smallest of local government in Bali below the village). Siangan Village is a village that has high economic potential compared to other villages in Gianyar District. Currently, Siangan Village is realizing Siangan as a Tourism Village, and is trying to explore the existing potential to be developed as a spiritual tourism village. The people of Siangan Village are quite active in arts activities by utilizing the "Balai Banjar" to carry out these activities and coupled with the formation of the "Sadar Wisata or Pokdarwis" group, it is hoped that the community will be more supportive of tourism development, especially Siangan Village as a Tourism Village. Therefore, seeing the enormous potential of Siangan Village, Siangan Village has great potential to be developed as a Tourism Village. Communicative community service through the Lecture and discussion method related to development, cultural preservation, village management and administration, knowledge of village sanitation/hygiene, and examples of Tourism Villages, so that community understanding and insight into the importance of knowledge about Tourism Villages increases, for further planning and training will be provided to local communities to improve the ability of Rural HR in providing services to tourists visiting Siangan Village. This community service activity was carried out for 1 (one) day on Wednesday, May 15, 2024 at the Siangan Village Office, which was attended by the Siangan Village Apparatus and POKDARWIS Members.

Improving English Communication for Specific Purposes Using Role-Play and Learning by Doing Techniques for the staff At The Samaya Resort Seminyak, Badung I Putu Gede Satria Wiraharja; Dewa Ayu Dyah Pertiwi Putri; I Wayan Chandra Adyatma
Community Service Journal (CSJ) Vol. 6 No. 1 (2023)
Publisher : Lembaga Pengabdian Kepada Masyarakat, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/csj.6.1.2023.9-15

When the COVID-19 pandemic hit the tourism sector in Indonesia, especially in Bali, it experienced a quite drastic decline, so many workers were laid off. Not only decreased of tourist arrivals, but also decreased knowledge of English communication among workers, due to a lack of communication with guests staying at the hotel. Seminyak is a fashionable destination in Bali, especially its beaches and home to famous resorts, restaurants and boutiques. One of the most luxurious resorts in the Seminyak area is The Samaya Resort Seminyak, which is located on Jalan Laksmana Seminyak. English communication improvement training is a very important point in everyday life, especially in the world of hospitality work in improving speaking skills especially to guests staying at The Samaya Resort Seminyak. This can improve the quality of staff service to guests, and minimize miscommunication. Community Partnership Program activities in the form of teaching English using role-play techniques and learning English while practicing it directly (Learning by Doing) are appropriate activities for staff at The Samaya Resort Seminyak in developing and improving their communication skills using the language English with good and correct English grammar and pronunciation. The method applied in teaching English communication uses the role play and learning by doing methods. This English teaching activity is held for 1 (one) month for purposes, starting from 6 to 27 June 2023. From the teaching provided, the materials needed for staff at The Samaya Resort Seminyak are English material for specific related to service and services in the hotel according to the department of each staff. Based on the background that has been described, the main problems of partners are: 1). How do the staff at The Samaya Resort Seminyak master the grammar and pronunciation of English for Specific Purposes? 2). What are the results of the application of English learning techniques by Role-Play and Learning by Doing for Specific Purposes to the staff at the resort? To solve the problems faced by partners, an English teaching program was carried out using the role-play method and learning English while practicing it directly (Learning by Doing). The participants in this English training were 28 staff of The Samaya Resort Seminyak from all departments. For this reason, English will be taught at an intermediate level, with specific vocabulary and grammar according to their respective departments. This training will be held with meetings once a week for each department.

Determinan Competitive Advantage Tourism Destination Pada Desa Wisata Kutuh, Kecamatan Kuta Selatan, Provinsi Bali I Wayan Chandra Adyatma; I Putu Gede Satria Wiraharja; Desak Rurik Pradnya Paramitha Nida
International Journal of Environmental, Sustainability and Social Science Vol. 7 No. 3 (2026): International Journal of Environmental, Sustainability, and Social Science (May
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v7i3.1553

This study analyzes the influence of government roles, leadership, and destination image on the competitive advantage of Kutuh Tourism Village, Badung Regency. The research employed a quantitative approach, with data collected through questionnaires administered to key stakeholders, and analyzed using Structural Equation Modeling (SEM) with SmartPLS 3.0. The findings indicate that the government role has a positive and significant effect on competitive advantage (t-statistic = 2.71; original sample = 0.800), suggesting that regulatory support, infrastructure development, and promotion enhance destination competitiveness. Destination image also shows a positive and significant effect (t-statistic = 2.22; original sample = 0.805), confirming that positive tourist perceptions strengthen competitive advantage. Conversely, leadership has no significant effect (t-statistic = 0.71), indicating the need to improve local leadership capacity. The R-Square value of 0.741 indicates that the three variables collectively explain 74.1% of the variance in competitive advantage, while the Q-Square value of 0.711 demonstrates high predictive relevance. These findings provide practical implications for destination development, emphasizing that synergy between government support and destination image enhancement is a key driver for sustainable competitiveness, with leadership remaining a strategic potential that should be optimized.

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

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.

Transformasi Pengelolaan Keuangan UMKM Produksi Mortar Melalui Pelatihan Akuntansi dan Pendampingan Sistem Pembukuan Sederhana Desak Rurik Pradnya Paramitha Nida; I Putu Gede Satria Wiraharja; I Wayan Chandra Adyatma; I Gusti Agung Prama Yoga
Journal of Community Development Vol. 6 No. 3 (2026): April
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/comdev.v6i3.1870

Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan meningkatkan kapasitas pengelolaan keuangan UMKM produksi mortar dan distribusi bata ringan melalui penerapan sistem pembukuan sederhana. Permasalahan utama mitra meliputi tidak adanya pencatatan transaksi yang terstruktur, kesulitan memisahkan biaya produksi dan operasional, serta ketidakmampuan menyusun laporan keuangan dasar. Metode pelaksanaan meliputi pelatihan akuntansi dasar, praktik langsung pencatatan transaksi, pendampingan perhitungan Harga Pokok Produksi (HPP), serta penyusunan laporan keuangan sederhana yang disesuaikan dengan kondisi usaha mitra. Evaluasi dilakukan menggunakan pre-test dan post-test untuk mengukur peningkatan pemahaman peserta. Hasil kegiatan menunjukkan peningkatan kompetensi mitra sebesar 75%, ditandai dengan kemampuan melakukan pencatatan kas secara konsisten, menghitung HPP secara lebih akurat, dan menyusun laporan laba rugi sederhana. Kegiatan ini membuktikan bahwa pendekatan pelatihan berbasis praktik dan pendampingan efektif dalam memperbaiki tata kelola keuangan UMKM serta mendukung pengambilan keputusan usaha dan keberlanjutan bisnis.

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