Garuda - Garba Rujukan Digital

Edukasi dan Pendampingan Pengelolaan Sampah Rumah Tangga bagi Ibu PKK di Desa Dangin Puri Kangin, Denpasar Yuria Mendra, Ni Putu; Ratih Manuari, Ida Ayu; Edy Septian Santosa, Made; Pande Eka Setiawati, Luh; Wahyu Wijaya, I Made; Wina Cahyani, Komang
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 8, No 3 (2025): SEPTEMBER 2025
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62411/ja.v8i3.3066

Permasalahan pengelolaan sampah rumah tangga di Desa Dangin Puri Kangin, Denpasar, masih menjadi tantangan lingkungan yang signifikan, terutama akibat rendahnya kesadaran dan keterampilan masyarakat dalam memilah dan mengelola sampah secara mandiri. Melalui program pengabdian ini, dilakukan penyuluhan dan pendampingan kepada ibu-ibu PKK sebagai agen perubahan lingkungan. Kegiatan dilaksanakan sepanjang Juli 2025 dengan metode observasi, ceramah interaktif, diskusi, praktik lapangan, dan evaluasi. Hasil kegiatan menunjukkan peningkatan pengetahuan dan partisipasi ibu PKK dalam pengelolaan sampah rumah tangga, serta munculnya inisiatif pembentukan komunitas bank sampah. Program ini memberikan kontribusi nyata dalam membangun kesadaran kolektif akan pentingnya lingkungan bersih dan pengelolaan sampah berbasis rumah tangga secara berkelanjutan.

Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Kota Tabanan Novitasari, Ni Luh Gde; Santosa, Made Edy Septian; Putri, Ni Putu Eka Aristya
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 2 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i2.12808

Taxes are a major source of state revenue used to finance national development and improve public welfare. Motor Vehicle Tax (PKB) is a type of regional tax that contributes significantly to regional original revenue. Taxpayer compliance in paying motor vehicle tax is a critical factor in determining the success of regional tax revenue. However, many taxpayers still fail to fulfill their tax obligations, necessitating various efforts to improve compliance. One such step taken by the government is the implementation of the drive-thru Samsat (Vehicle Registration System) system, which aims to streamline services for taxpayers, increase taxpayer awareness, enforce strict tax sanctions, implement tax outreach, and improve service quality. This study aims to determine the effect of the drive-thru Samsat system, taxpayer awareness, strict tax sanctions, tax outreach, and service quality on motor vehicle taxpayer compliance at the Tabanan City Samsat Office. The population of this study was all taxpayer vehicles registered at the Tabanan City Samsat Office. The sample size for this study was 100 taxpayers, determined using the accidental sampling method. The analytical tool used to test the hypotheses was multiple linear regression. The results of the study show that the Samsat drive-thru and tax socialization have a positive effect on taxpayer compliance, while taxpayer awareness, the firmness of tax sanctions and the quality of service do not have an effect on taxpayer compliance.

Pelatihan Digital Marketing dan Manajemen Keuangan untuk UMKM dan BUMDesa Wija Sari di Desa Samsam, Kabupaten Tabanan : Pengabdian Made Edy Septian Santosa; Astiti, Ni Putu Yeni; Raharja, Made Agung
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3848

This community service activity was conducted in Samsam Village, Kerambitan District, Tabanan Regency, Bali, with a focus on management and digital marketing training for the Village-Owned Enterprise (BUMDesa) Wija Sari and a local Small and Medium-sized Enterprise (UMKM), Kue Cemilan Cantik Gekka. The goal was to enhance the professionalism of business management and expand their market reach. Based on initial observations, the BUMDesa and UMKM in Samsam Village faced challenges such as manual and unprofessional financial management and limited use of digital promotional media. BUMDesa Wija Sari only used a WhatsApp group for socialization and promotion, while the UMKM Kue Cemilan Cantik Gekka relied solely on word-of-mouth marketing.The methods used were training and mentoring. The training covered two main aspects: product marketing digitalization through social media and professional financial management. The results showed a significant increase in the knowledge and skills of the participants, the creation of social media accounts for the BUMDesa and UMKM, and changes in their financial reporting systems. However, challenges such as limited training time and varying levels of digital literacy among participants still existed. Therefore, the service team provided follow-up consultation sessions to ensure the sustainable implementation of the strategies.

PERSEPSI PEMILIK HOMESTAY DI KOTA DENPASAR TERHADAP PENGETAHUAN AKUNTANSI Dirga Surya; Edy Septian Santosa Made
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 1 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.1.2024.150-159

Business owners must recognize the importance of accounting in financial management and preparation of financial reports, thus understanding the owners' perceptions of their business and accounting is necessary. The objective of this research is to understand the perceptions of homestay owners in Denpasar regarding homestay businesses and financial accounting. This study utilized a descriptive analysis method, gathering data from 45 homestay owners in Denpasar. Validity and reliability tests indicated that all research instruments were valid and reliable. The research findings revealed that homestay owners have a very positive perception of homestay businesses, with a good understanding of homestay definitions and economic value. However, challenges related to business funding still exist. Additionally, homestay owners recognize the importance of bookkeeping and accounting, but limitations in knowledge and resources hinder their implementation. As a result, the quality of homestay financial reports still falls short of applicable accounting standards.

Pengaruh Ukuran Perusahaan, Karakteristik Perusahaan, Kepemilikan Asing dan Komisaris Independen Terhadap Sustainability Reporting Pada Perusahaan Manufaktur yang Terdaftar di BEI I Gede Cahyadi Putra; Made Edy Septian Santosa; Ni Kadek Dwi Putri Juliantari
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 22 No. 1 (2023)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.22.1.2023.18-29

Sustainability reporting is a reporting that is disclosed voluntarily by the company and is related to three aspects, namely economic, social, and environmental. The sustainability report is prepared according to the GRI (Global Reporting Initiative) guidelines. This sustainability report can be an attempt by the company to describe the level of concern for the community. This study aims to analyze the effect of firm size, leverage, profitability, foreign ownership and independent commissioners on sustainability reporting in manufacturing companies listed on the IDX.The sample of this research is 14 manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. Determination of the sample using purposive sampling method. The analytical tool used is multiple linear regression. The results show that the variables of firm size, profitability and independent commissioners have a positive effect on sustainability reporting. Meanwhile, leverage has a negative effect on sustainability reporting and foreign ownership has no effect on sustainability reporting. The results of this study found that the size of the disclosure of sustainability reporting is only influenced by company size, leverage, profitability and independent commissioners, while foreign ownership in this study cannot affect the disclosure of sustainability reporting.

Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Kota Tabanan Ni Luh Gde Novitasari; Made Edy Septian Santosa; Ni Putu Eka Aristya Putri
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 2 (2025)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i2.12808

Taxes are a major source of state revenue used to finance national development and improve public welfare. Motor Vehicle Tax (PKB) is a type of regional tax that contributes significantly to regional original revenue. Taxpayer compliance in paying motor vehicle tax is a critical factor in determining the success of regional tax revenue. However, many taxpayers still fail to fulfill their tax obligations, necessitating various efforts to improve compliance. One such step taken by the government is the implementation of the drive-thru Samsat (Vehicle Registration System) system, which aims to streamline services for taxpayers, increase taxpayer awareness, enforce strict tax sanctions, implement tax outreach, and improve service quality. This study aims to determine the effect of the drive-thru Samsat system, taxpayer awareness, strict tax sanctions, tax outreach, and service quality on motor vehicle taxpayer compliance at the Tabanan City Samsat Office. The population of this study was all taxpayer vehicles registered at the Tabanan City Samsat Office. The sample size for this study was 100 taxpayers, determined using the accidental sampling method. The analytical tool used to test the hypotheses was multiple linear regression. The results of the study show that the Samsat drive-thru and tax socialization have a positive effect on taxpayer compliance, while taxpayer awareness, the firmness of tax sanctions and the quality of service do not have an effect on taxpayer compliance.

Corporate Governance and Financial Performance in Rural Banks: Evidence from Indonesia I Gede Cahyadi Putra; I Kadek Bagiana; Ida Ayu Nyoman Yuliastuti; Made Edy Septian Santosa; I Nyoman Putra Yasa
Shirkah: Journal of Economics and Business Vol. 11 No. 2 (2026)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/shirkah.v11i2.1162

Rural banks face increasing financial and digital risks, yet limited evidence exists on how fintech adoption, risk management, and corporate governance affect their financial performance. This study aims to fill the gap in the existing literature by examining the role of corporate governance in rural banks as one of the organizational mechanisms that can convert the banks’ internal capacities to financial performances. A cross-sectional quantitative survey was conducted among 129 rural banks in Bali, Indonesia, by purposively adopting a saturated sampling technique. Each bank was requested to provide one director and one commissioner. Based on the sampling frame of 129 banks, 258 surveys were distributed. Of those, 242 surveys were file completed. Using PLS-SEM, the data received were analyzed. The results revealed that needs-based risk management positively impacts financial performance. On the contrary, fintech adoption did not exhibit a significant impact on financial performance. Corporate governance systems positively impact the relationships between risk management and financial performance, but do not moderate fintech adoption. This study contributes to the existing literature by adopting the Resource-Based View to demonstrate the asymmetric impact of corporate governance on rural banks' risk-management systems to financial performances, but not positively impact fintech adoption. From a practical viewpoint, rural banks should perceive risk oversight from a governance-based perspective and embrace a combination of adequate digital infrastructure, workforce, integrated systems, and digital-risk governance.

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