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All Journal Jurnal Kebijakan Publik Jurnal Akuntansi Profesi SAR (Soedirman Accounting Review): Journal of Accounting and Business International Journal of Community Service Learning Jurnal Proaksi Community Development Journal: Jurnal Pengabdian Masyarakat Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat JURNAL PENGABDIAN KEPADA MASYARAKAT CAHAYA MANDALIKA (ABDIMANDALIKA) International Journal of Social Science Journal of Applied Sciences in Accounting, Finance, and Tax Akses: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Universitas Ngurah Rai Asian Journal of Community Services (AJCS) Journal of Governance, Taxation, and Auditing Jurnal Riset Akuntansi Warmadewa
Artha Aryasa, I Putu Gde Chandra
Universitas Warmadewa
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PENGARUH K3 BERBASIS PROTOKOL KESEHATAN, BUDAYA ORGANISASI DAN LINGKUNGAN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA DESA PRAMANA SWAN Kurniawati, Ni Putu Ayu Tika; Paramananda, N.; Artha Aryasa, I Putu Gde Chandra
Akses: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Universitas Ngurah Rai Vol 14 No 2 (2022): Jurnal Akses Desember 2022
Publisher : Universitas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70358/jurnalakses.v14i2.950

Abstract

This study aims to determine the effect of K3 based on health protocols, organizational culture and work environment on employee productivity at Desa Pramana Swan. This study uses all employees from Pramana Swan Village as a sample, which is 145 employees with saturated sampling technique. Methods of collecting data using interviews and questionnaires. Data analysis used descriptive analysis, multiple linear regression analysis, and the coefficient of determination test. The results showed that K3 based on health protocols, organizational culture and work environment partially had a positive and significant effect on employee work productivity at Desa Pramana Swan. The researcher concludes that if the health protocol-based K3 is implemented properly, the organizational culture and work environment are also good, the work productivity of employees at Desa Pramana Swan will increase. The suggestion from this research is to be able to optimize K3 based on health protocols by providing health support facilities. Organizational culture is best done by creating a positive atmosphere both as individuals and in teams so that employees feel able to work well to achieve more optimal goals, while the quality of the work environment provided to employees should be improved so that company goals can be achieved.
Optimalisasi Pembukuan dan Pemasaran Berbasis Digital Kelompok Industri Kecil Menengah Pengrajin Perak di Desa Batubulan Pramartha, I Made Aditya; I Putu Gde Chandra Artha Aryasa; Anak Agung Istri Krisna Gangga Dewi
International Journal of Community Service Learning Vol. 7 No. 3 (2023): Agustus
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijcsl.v7i3.65047

Abstract

Pasca pandemi Covid-19, perkembangan industri kerajinan perak yang ada di Desa Batubulan mulai mengalami pertumbuhan. Namun masih terdapat beberapa kendala yang dihadapi oleh para pengrajin perak khususnya  pada bidang operasional dan pemasaran. Berdasarkan hasil wawancara salah satu kelompok pengrajin perak, mekanisme penerimaan pesanan dan pencatatan transaksi masih dilakukan secara konvensional serta proses pemasaran produk terbatas pada pemiliki artshop di Kecamatan Sukawati. Tujuan kegiatan program kemitraan masyarakat ini adalah melakukan transfer pengetahuan terkait proses pembukuan dan pemasaran berbasis digital. Metode yang digunakan adalah pelatihan dan pendampingan. Kegiatan terdiri dari tiga tahapan yakni implemetasi dukungan teknologi dasar, optimalisasi pembukuan berbasis digital, dan optimalisasi pemasaran berbasis digital. Evaluasi kegiatan dilakukan dengan pre-test dan post-test serta monitoring mingguan. Hasil menunjukkan bahwa kegiatan dapat memberikan dampak berupa meningkatnya persepsi pemahaman mitra terhadap peranan teknologi digital, pembukuan berbasis digital, dan pemasaran berbasis digital. Proses transfer pengetahuan kepada mitra dalam kegiatan ini dilakukan dengan efektif melalui rangkaian tahap sistematis yakni sosialisasi, pelatian, dan pendampingan. Kegiatan pendampingan perlu konsisten dilakukan untuk memastikan implementasi teknologi telah berjalan dengan baik.
SISTEM PENGENDALIAN INTERNAL UNTUK NON-PERFORMING LOAN PADA LEMBAGA PERKREDITAN DESA (LPD) X Artha Aryasa, I Putu Gde Chandra; Harja Wasistha, Gede
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 2 (2018): December 2018
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (863.094 KB) | DOI: 10.20884/1.sar.2018.3.2.1253

Abstract

The study was conducted to improve the internal control system of LPD X in the credit process. The development of the LPD X increases the manager's responsibility and the increased risk of the LPD X. One of the risks in LPD X is the credit risk. With the credit process carried out at present the non-performing loan (NPL) value of LPD X in the last 3 years are 10.69%, 24.38%, and 26.64% (LPD X, 2017a). This study refers to research conducted by M. D. K. Dewi & Suryanawa (2015); Sarifah (2017) about the internal control system in LPDs. The theory used in this study is the accountability theory to look at LPD X accountability in credit procedures. The methodology used in the study is a case study to be able to examine the NPL phenomenon in LPD X more deeply and can provide an evaluation for LPD X management. Data collection is done by observation, document study, and interview. The results of this study indicate that the efforts made in handling credit collection conducted by LPD X have not been effective as stated in the comparison theory and company.
Optimizing Ecotourism Elements to Strengthen the Tourism Attraction of Kerta Village, Payangan, Gianyar Pramartha, I Made Aditya; Putra, I Komang; Aryasa, I Putu Gde Chandra Artha
Asian Journal of Community Services Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v3i8.11141

Abstract

Kerta Village has ecotourism potential that has not been optimized, such as the potential of waterfall attractions, MSME products, and agro-tourism potential of orange plantations. The problems faced are the optimal management of the potential owned, the lack of supporting infrastructure, and the limited capacity of the community in managing potential. This service activity aims to optimize the ecotourism potential of Kerta Village to strengthen tourist attraction. The methods used include field surveys, master plan planning, and community assistance. The results show that with the master plan for the establishment of water attractions can strengthen the tourist attraction of Kerta Village. synergy between ecotourism development and MSME empowerment is important in order to create a mutually reinforcing economic ecosystem.
Program Kemitraan Masyarakat pada BUMDes Puspa Harum Sejahtera Aryasa, I Putu Gde Chandra Artha; Styawati, Ni Komang Arini
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 10 No. 4 (2025): December
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/k5d3t364

Abstract

Program Kemitraan Masyarakat (PKM) ini bertujuan untuk meningkatkan kapasitas kelembagaan BUMDes Puspa Harum Sejahtera melalui intervensi terstruktur di bidang perpajakan, akuntansi, hukum usaha, dan pengelolaan pasar. Permasalahan utama yang dihadapi mitra meliputi rendahnya literasi perpajakan, belum tertatanya sistem pembukuan, lemahnya pemahaman kontraktual, serta kurangnya fasilitas pendukung untuk menciptakan lingkungan pasar yang tertib dan bersih. Metode pelaksanaan menggunakan pendekatan partisipatif melalui pelatihan, pendampingan teknis, dan pemberian produk teknologi tepat guna. Hasil program menunjukkan adanya peningkatan kemampuan mitra dalam melakukan pencatatan keuangan sederhana, pelaporan pajak mandiri menggunakan sistem Coretax, penyusunan kontrak kerja sama yang sah, serta tata kelola pasar yang lebih profesional. Berdasarkan hasil pre-test dan post-test, tingkat pengetahuan mitra meningkat antara 15–25% pada berbagai indikator utama. Dampak sosial yang diidentifikasi mencakup peningkatan literasi digital, kolaborasi internal, dan kesadaran hukum; sedangkan dampak ekonomi terlihat pada efisiensi operasional, transparansi keuangan, dan peningkatan daya saing. Program ini selaras dengan SDG 8 (pekerjaan layak dan pertumbuhan ekonomi) melalui penguatan tata kelola dan keberlanjutan usaha desa, sekaligus menunjukkan bahwa pemberdayaan berbasis teknologi dan partisipasi komunitas dapat menjadi pendekatan efektif dalam memperkuat tata kelola BUMDes secara berkelanjutan. Community Partnership Program at BUMDes Puspa Harum Sejahtera Abstract This Community Partnership Program (PKM) aims to strengthen the institutional capacity of BUMDes Puspa Harum Sejahtera through structured interventions in taxation, accounting, business law, and market management. The main problems faced by the partner include low tax literacy, the absence of a proper bookkeeping system, limited understanding of contractual agreements, and inadequate supporting facilities to create an orderly and clean market environment. The implementation method employed a participatory approach through training, technical assistance, and the provision of appropriate technology products. The results of the program indicate an improvement in the partner’s ability to conduct basic financial recording, independently submit tax reports using the Coretax system, prepare legally valid cooperation contracts, and implement more professional market governance. Based on pre-test and post-test results, partner knowledge increased by 15–25% across various key indicators. Identified social impacts include improved digital literacy, stronger internal collaboration, and greater legal awareness; while economic impacts are reflected in enhanced operational efficiency, financial transparency, and increased competitiveness. This program aligns with SDG 8 (Decent Work and Economic Growth) by strengthening governance and business sustainability at the village level, demonstrating that technology-based empowerment combined with community participation can be an effective approach to reinforcing BUMDes governance in a sustainable manner.
Pengaruh Sosialisasi PMK 81/2024 dan Modernisasi Coretax terhadap Kepatuhan Wajib Pajak UMKM di Tabanan I Putu Gde Chandra Artha Aryasa; Cok Istri Ratna Sari Dewi
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.7992

Abstract

Main Purpose - analyzing the factors that influence taxpayer compliance of small, micro, and medium enterprises (MSMEs) at the Tabanan Tax Office.Method - The study employs a quantitative approach using Partial Least Squares–Structural Equation Modeling (PLS-SEM) for data analysis. The population in this research consists of MSME actors registered as individual taxpayers at the Tabanan Pratama Tax Office. The sampling technique utilized is non-probability sampling with incidental and purposive sampling approaches.Main Findings - The study reveals that MSME taxpayers’ compliance in Tabanan can be improved by providing knowledge through the socialization of PMK 81/2024 and the transition to a better system (Coretax). However, the effectiveness depends on the clarity of information and the technical support provided by tax authorities. This phenomenon indicates that education and administrative modernization are more dominant in shaping positive attitudes and compliance intentions compared to cognitive factors alone, while  low tax literacy and knowledge did not affect taxpayer compliance in this study.Theory and Practical Implications - The findings reinforce the Theory of Planned Behavior (Ajzen, 1991)  by demonstrating that perceived behavioral control through system modernization (Coretax) and the development of positive attitudes through the socialization of PMK 81/2024 are more dominant than cognitive factors in driving MSME compliance (Cipta & Ginting, 2025; Sunaryo, 2024). The results imply that the Directorate General of Taxes needs to expand community-based socialization programs and accelerate the implementation of Coretax with user-friendly guidelines to create a more effective tax compliance ecosystem for MSMEs.Novelty -  This study offers novelty by examining the impact of the socialization of PMK 81/2024 and the modernization of the Coretax system, which has just been introduced by the Indonesian government in 2025.
PENGEMBANGAN USAHA KERAJINAN KAYU DI KAYUAMBUA BANGLI I Gde Wedana, Arjawa; I Putu Iwan Pramana Putra; I Putu Gde Chandra Artha Aryasa
Jurnal Pengabdian kepada Masyarakat Cahaya Mandalika (Abdimandalika) Vol. 3 No. 1 (2022): Juni
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/abdimandalika.v3i1.810

Abstract

This Community Partnership Program aims to identify partner problems and provide solutions to them. At the time of identification, it was known that the partner did not fully understand and master marketing techniques, did not know the procedures and procedures for exporting and also did not fully understand the application of science and technology in business. Mitra is classified as a handicraft business actor made of wood and vacant in micro, small and medium enterprises (MSMEs). Seeing the potential and obstacles possessed by MSME actors above, it is very possible if universities, especially Warmadewa University as an educational institution, contribute to providing solutions to these problems. The solution to this problem is to provide counseling on marketing strategies, export procedures and procedures as well as counseling on science and technology for MSMEs in running a business. The expected output in this activity is in the form of journals and partners who have knowledge in the field of exports, especially regarding export procedures and procedures, can carry out business marketing activities through the website by utilizing technological means. Partners get assistance in the form of a website that will be used as a means to do product marketing.
PENGARUH TINGKAT PENDIDIKAN, KEMAMPUAN PERSONAL, PENGALAMAN KERJA TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI LEMBAGA PERKREDITAN DESA KECAMATAN DENPASAR TIMUR I Gede Fajar Novyar Danuarta; Gede Sanjaya Adi Putra; I Putu Gde Chandra Artha Aryasa
Jurnal Riset Akuntansi Warmadewa Vol. 7 No. 1 (2026): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines in depth how educational background, individual competencies, and work experience influence the performance of accounting information systems in Village Credit Institutions (LPD) in the East Denpasar District. The effectiveness of this system serves as a key foundation for navigating the institution’s strategic decision-making. The main assumption points to the quality of human resources as a determining factor in the system’s success, particularly in terms of intellectual capacity, personal skills, and work experience. Using a quantitative approach, data were collected through questionnaires distributed to 48 respondents and analyzed using multiple linear regression. The results show that all three factors significantly contribute to the functionality of the system. These findings underscore that improving employees' cognitive and operational capabilities is a fundamental step in strengthening the accounting information system within LPDs. Investing in human resource development is not merely supplementary—it is the core of a competitive digital accounting transformation.
The Influence of Price and Product Quality on Customer Engagement Based on Perceived Value with a Budgeting Perspective in a Family-Owned Livestock Business Wijayanti, Ni Putu Lisa; Larasdiputra, Gde Deny; Aryasa, I Putu Gde Chandra Artha
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)-In Progress
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i4.1866

Abstract

This study aims to examine the influence of price and product quality on Customer Engagement based on perceived value from a budgeting perspective in a family-owned livestock business. The research employed a quantitative approach using primary data collected through questionnaires distributed to 75 consumers of Lisa Pig Farm. Data were analyzed using multiple linear regression with SPSS software. The results indicate that price has a significant effect on Customer Engagement, product quality has a significant effect on Customer Engagement, and both price and product quality simultaneously have a significant effect on Customer Engagement, with a coefficient of determination (R²) of 0.654. These findings suggest that budgeting decisions reflected in pricing strategies and quality management contribute to the formation of positive perceived value and enhance customer engagement. This study extends the role of Customer Engagement as a non-financial indicator in management accounting and entrepreneurial accounting to evaluate market-based business sustainability.
PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PERPAJAKAN, DAN AKUNTABILITAS PELAYANAN PUBLIK TERHADAP KEPATUHAN WAJIB PAJAK I Made Ardiasa; I Nyoman Sutapa; I Putu Gde Chandra Artha Aryasa
Jurnal Riset Akuntansi Warmadewa Vol. 4 No. 2 (2023): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.4.2.8466.7-12

Abstract

Penelitian ini bertujuan dalam penelitian ini unutuk mengetahui kesadaran wajib pajak, pengetahuan perpajakan, akuntabilitas pelayanan publik terhadap kepatuhan wajib pajak. Lokasi penelitian ini di Kantor Bersama SAMSAT Kabupaten Tabanan. Populasi dalam penelitian ini adalah seluruh wajib pajak kendaraan bermotor di Kabupaten Tabanan yang berjumlah 454.149 dan sampel yang digunakan yaitu sebanyak 100 responden. Teknik analisis data yang digunakan dalam penelitian ini adalah Regresi Linier Berganda. Berdasarkan hasil penelitian dapat dilihat bahwa kesadaran wajib pajak berpengaruh positif terhadap kepatuhan wajib pajak, pengetahuan perpajakan berpengaruh positif terhadap kepatuhan wajib pajak, akuntabilitas pelayanan publik berpengaruh positif terhadap kepatuhan wajib pajak. Saran yang dapat diberikan oleh peneliti adalah Kantor SAMSAT Kabupaten Tabanan diharapkan sangat memperhatikan akuntabilitas pelayanan publik yang terdiri dari bukti fisik, jaminan, keandalan, daya tanggap, dan empati karena berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor Kantor SAMSAT Kabupaten Tabanan
Co-Authors AAG Krisna Murti Anak Agung Gde Krisna Paramita Anak Agung Istri Krisna Gangga Dewi Cok Istri Ratna Sari Dewi Dewa Putu Yudi Pardita Dewi, Anak Agung Istri Pradnyarani DEWI, Kadek Goldina Puteri Gde Deny Larasdiputra Gede Harja Wasistha Gede Sanjaya Adi Putra Gede Sanjaya Adi Putra Harja Wasistha, Gede Harja Wasistha, Gede I Gde Wedana Arjawa I Gde Wedana, Arjawa I Gede Fajar Novyar Danuarta I Gusti Ayu Tiara Dwi Cahyani I Gusti Ngurah Agung Suaryana I Komang Putra I Komang Putra I Komang Putra I Komang Putra I Made Aditya Pramartha I Made Aditya Pramartha I Made Ardiasa I Nyoman Sutapa I Nyoman Sutapa I Nyoman Wijana Asmara Putra I Putu Iwan Pramana Putra I Wayan Kartana KURNIAWATI, Ni Putu Ayu Tika N PARAMANANDA Ni Luh Putu Mita Miati Ni Luh Putu Mita Miati, Ni Luh Putu Mita Ni Putu Ayu Tika Kurniawati Paramananda, N. Pramartha, I Made Aditya Putu Arya Suryanditha Putu Ayu Sita Laksmi Putu Kemala Vidyantari Styawati, Ni Komang Arini Wahyu Widayat Wijayanti, Ni Putu Lisa