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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 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 E-JURNAL AKUNTANSI

Artha Aryasa, I Putu Gde Chandra

Universitas Warmadewa

Author-ID : 5658515

Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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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

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

Program Kemitraan Masyarakat Pada Kelompok Pengrajin Bubut Kayu Mang Abes Kabupaten Klungkung Aryasa, I Putu Gde Chandra Artha; Miati, Ni Luh Putu Mita; Suryanditha, Putu Arya
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 9 No. 3 (2024): September
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/linov.v9i3.2119

Program Kemitraan Masyarakat (PKM) ini bertujuan untuk meningkatkan kapasitas Kelompok Pengrajin Bubut Kayu Mang Abes di Kabupaten Klungkung, Bali, dengan fokus pada peningkatan pengelolaan keuangan dan kesehatan kerja. Para pengrajin menghadapi berbagai tantangan seperti kurangnya pencatatan keuangan yang baik dan risiko kesehatan akibat paparan debu kayu serta penggunaan alat berat. Program ini meliputi pelatihan manajemen keuangan sederhana, sosialisasi kesehatan kerja, dan pengadaan alat produksi yang lebih modern. Hasil pelatihan menunjukkan peningkatan yang signifikan, di mana 85% pengrajin mampu memahami pentingnya pencatatan keuangan setelah program dibandingkan 35% sebelum pelatihan. Di sisi kesehatan, kesadaran akan pentingnya penggunaan alat pelindung diri (APD) meningkat dari 25% sebelum program menjadi 70% setelah pelatihan. Pengadaan alat baru juga meningkatkan kapasitas produksi sebesar 40%, dari 50% sebelum program menjadi 90% setelahnya, serta peningkatan kualitas produk dari 55% menjadi 85%. Meskipun demikian, diperlukan pendampingan lebih lanjut untuk memastikan keberlanjutan program dan penerapan teknologi secara konsisten. Rekomendasi yang diusulkan meliputi pembinaan jangka panjang, peningkatan akses pasar, serta monitoring intensif guna mendukung daya saing dan keberlanjutan usaha kelompok pengrajin. Community Partnership Program for the Mang Abes Wood Lathe Craftsman Group, Klungkung Regency Abstract:This Community Partnership Program (PKM) aims to enhance the capacity of the Mang Abes Woodturning Craftsmen Group in Klungkung Regency, Bali, focusing on financial management and occupational health. The craftsmen face challenges such as poor financial record-keeping and health risks due to wood dust exposure and the use of heavy equipment. This program included training on basic financial management, occupational health education, and the provision of modern production tools. The training results showed significant improvements, with 85% of the craftsmen understanding the importance of financial record-keeping after the program, compared to 35% before. In terms of health, awareness of the importance of personal protective equipment (PPE) usage increased from 25% before the program to 70% after. The introduction of new equipment also enhanced production capacity by 40%, from 50% to 90%, and product quality improved from 55% to 85%. However, further assistance is needed to ensure the program's sustainability and consistent technology adoption. Recommendations include long-term mentoring, market access enhancement, and intensive monitoring to support the group's competitiveness and business sustainability.

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

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

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.

REAKSI PASAR SEBELUM DAN SESUDAH PENGUMUMAN RIGHT ISSUE I Putu Gde Chandra Artha Aryasa; I G N Agung Suaryana
E-Jurnal Akuntansi Vol 18 No 2 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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

The purpose of this study are to examine differences in market reaction before and after the announcement of the rights issue. Right issue a new share issue carried out by the company which the rights to buy new shares granted to existing shareholders. This research was conducted on all companies listed in Indonesia Stock Exchange 2010-2015 period. The sampling method using purposive sampling. The number of samples of this research were 79 companies. Tests carried out on the sample overall, based on company size, and based on the intended use of funds. The results show the differences in abnormal return before and after the announcement of the rights issue for overall sample and the sample group investment purposes. Results for sample group based on company size and sample group debt payment purposes no differences abnormal return before and after the announcement of rights issue.

Uncovering Gender Diversity, CSR, and Culture in Accelerating Corporate Performance: An Empirical Study on Companies DEWI, Kadek Goldina Puteri; ARYASA, I Putu Gde Chandra Artha; DEWI, Anak Agung Istri Pradnyarani
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) - In Pre
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1654

This study aims to examine the influence of transformational leadership, competence, and work environment on the performance of civil servants (PNS) at the Regional Secretariat of Riau Islands Province, with work motivation as an intervening variable. The research applied a quantitative causal-associative approach. The sample was determined using purposive sampling with the Yamane formula, resulting in 142 respondents. Data were analyzed using SmartPLS 3.0. The findings reveal that transformational leadership and competence have a positive and significant effect on performance, both directly and through work motivation. The work environment has no significant direct effect on performance but exerts a positive and significant effect on work motivation. Furthermore, work motivation serves as an intervening variable mediating the effects of transformational leadership, competence, and work environment on performance. These results highlight the critical role of leadership, competence, and supportive work conditions in enhancing civil servants’ motivation and performance.

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

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

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.

MEMBANGUN KEMANDIRIAN FINANSIAL: PROGRAM PENDAMPINGAN KEUANGAN BAGI KELOMPOK PEKERJA MIGRAN INDONESIA KE JEPANG Murti, AAG Krisna; Aryasa, I Putu Gde Chandra Artha; Vidyantari, Putu Kemala
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.37755

Program pengabdian ini bertujuan memberdayakan Tenaga Kerja Migran Indonesia (PMI) yang akan bekerja di Jepang dengan meningkatkan keterampilan pengelolaan keuangan mereka. PMI sering menghadapi tantangan keuangan akibat kurangnya pengetahuan tentang penganggaran. Untuk mengatasinya, program ini mengadakan dua sesi pelatihan pada bulan Juli, yang meliputi pengelolaan keuangan pribadi dan dibimbing oleh pengajar serta praktisi sektor keuangan. Tujuannya adalah meningkatkan literasi keuangan PMI, mendukung pengambilan keputusan keuangan yang lebih baik, dan mendorong kemandirian. Sebagai tindak lanjut, program ini menghasilkan publikasi jurnal dan buku panduan praktis untuk keinginan. Program ini terbukti efektif meningkatkan literasi dan akses layanan keuangan PMI, serta berpotensi direplikasi di wilayah lain.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.38807

Program pengabdian ini bertujuan memberdayakan Tenaga Kerja Migran Indonesia (PMI) yang akan bekerja di Jepang dengan meningkatkan keterampilan pengelolaan keuangan mereka. PMI sering menghadapi tantangan keuangan akibat kurangnya pengetahuan tentang penganggaran. Untuk mengatasinya, program ini mengadakan dua sesi pelatihan pada Juli, yang mencakup pengelolaan keuangan pribadi dan dipandu oleh akademisi serta praktisi sektor keuangan. Tujuannya adalah meningkatkan literasi keuangan PMI, mendukung pengambilan keputusan keuangan yang lebih baik, dan mendorong kemandirian. Sebagai tindak lanjut, program ini menghasilkan publikasi jurnal dan buku panduan praktis untuk keberlanjutan. Program ini terbukti efektif meningkatkan literasi dan akses layanan keuangan PMI, serta berpotensi direplikasi di wilayah lain.

Co-Authors Anak Agung Gde Krisna Paramita Anak Agung Istri Krisna Gangga Dewi Dewa Putu Yudi Pardita Dewi, Anak Agung Istri Pradnyarani DEWI, Kadek Goldina Puteri Gede Harja Wasistha Gede Sanjaya Adi Putra Harja Wasistha, Gede Harja Wasistha, Gede I Gde Wedana Arjawa 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 KURNIAWATI, Ni Putu Ayu Tika Murti, AAG Krisna 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 Styawati, Ni Komang Arini Vidyantari, Putu Kemala Wahyu Widayat

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