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All Journal JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan
Ni Made Mega Abdi Utami
Politeknik Negeri Bali
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

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The Effect of Financial Literacy and Risk Tolerance on Investment Decisions Ni Made Mega Abdi Utami; Putu Rany Wedasuari
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 1 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

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

Abstract

This study aims to determine the effect of financial literacy and risk tolerance on investment decisions. This research was conducted on 64 students who joined the capital market study group at the Bali State Polytechnic. The sampling method used is saturated sampling. Based on the results of the multiple regression analysis that has been carried out, it was found that financial literacy has an effect on investment decisions and risk tolerance has an effect on investment decisions.
Pengembangan UMKM Kain Perca Melalui Pemanfaatan Teknologi Tepat Guna Di Tabanan Bali Ni Luh Ayu Kartika Yuniastari Sarja; Ni Made Mega Abdi Utami; Luh Mei Wahyuni
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 8 No. 3 (2023): September
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/linov.v8i3.1345

Abstract

Tujuan dari kegiatan ini adalah membantu mitra dalam mengatasi kendala yang dialami sehingga usaha mitra dapat perkembang terutama dengan penerapan teknologi tepat guna. Metode pelaksaan kegiatan ini adalah dipecah menjadi beberapa kegiatan yaitu sosialisasi, pelatihan manajemen keuangan, pelatihan penggunaan media sosial untuk pemasaran online, pendampingan pembuatan variasi jenis produk baru dan pemberian bantuan berupa alat produksi serta evaluasi kegiatan pengabdian. Hasil evaluasi menunjukkan bahwa adanya peningkatan kuantitas produksi hingga 50% dan efisiensi waktu produksi, 1 orang anggota mitra dapat membuat manajemen keuangan sederhana dan 1 orang mitra dapat menggunakan instagram sebagai media promosi produknya. Rekomendasi yang diberikan adalah mengemas hasil produk mitra menjadi produk oleh-oleh khas daerahnya karena peminatnya tidak hanya warga lokal tapi juga wisatawan. The Development Of Patchwork UMKM Through The Utilization Of Appropriate Technology In Tabanan, Bali The purpose of this activity is to assist partners in overcoming the obstacles so that partner's business can develop, especially with the application of appropriate technology. The method of this activity namely socialization, financial management training, training on the use of social media for online marketing, assistance in making variations of new types of products and providing assistance in the form of production tools and evaluation of community service activities. The evaluation results show that there is an increase in production quantity of up to 50% and production time efficiency, 1 partner member can make simple financial management and 1 partner can use Instagram as a medium for promoting their products. The recommendation given is to package the partner's products into regional souvenirs because the demand is not only local residents but also tourists
Dilema Green Tax Administration: Studi Kasus Pendampingan BALAPIN dalam Navigasi Sistem Coretax 2026 I Dewa Agung Nanditiya Putra; Made Andy Pradana Sukarta; Gede Teguh Prasetya Muttiwijaya; Ni Made Mega Abdi Utami
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7386

Abstract

The transformation of tax administration in Indonesia through the implementation of the Coretax Administration System (Coretax), which began in 2025, marks a significant step in the modernization of digital tax systems. This implementation started to have a direct impact on the Annual Tax Return (SPT) reporting process in 2026 for the 2025 fiscal year.  However, this transition also presents adaptation challenges for taxpayers in understanding the new interface and reporting procedures. This study aims to analyze taxpayer adaptation to the Coretax system and explore the role of the Bantu Lapor Pajak Integrasi (BALAPIN) program as an assistance mechanism for annual tax return reporting at Politeknik Negeri Bali. This research employs a qualitative case study approach through participatory observation and interviews conducted during the assistance activities. The findings reveal that taxpayers still encounter several administrative challenges, including difficulties in navigating the system, understanding certain tax status regulations, and managing the complexity of reporting income and assets. The involvement of tax volunteers and supervising lecturers in the BALAPIN program helps bridge tax literacy gaps and improve taxpayers’ understanding of the reporting process. These findings indicate that the success of digital tax administration depends not only on technological advancement but also on adequate literacy support and assistance mechanisms for users.
Karakteristik Ceo terhadap Penghindaran Pajak dan Kinerja Perusahaan Ni Made Mega Abdi Utami; Made Ayu Dwijayanti; Ni Luh Putu Normadewi Abdi Pradnyani; I Dewa Agung Nanditiya Putra
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6261

Abstract

This study aims to examine the effect of CEO characteristics, namely family ownership status (Family CEO) and CEO tenure, on firm performance and tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Firm performance is measured using Return on Assets (ROA) and Tobin’s Q, while tax avoidance is proxied by the Effective Tax Rate (ETR). This study employs a quantitative approach using linear regression analysis on 77 firms selected through purposive sampling, resulting in a total of 385 firm-year observations. The results indicate that Family CEO has no significant effect on ROA or Tobin’s Q, suggesting that the presence of a CEO from the controlling family does not directly influence firm profitability or market valuation. In contrast, CEO tenure has a positive and significant effect on ROA, indicating that longer CEO tenure enhances managerial capability in improving firm profitability. However, CEO tenure does not have a significant effect on Tobin’s Q, implying that CEO tenure is not a primary consideration for investors in assessing firm value. In the tax avoidance model, Family CEO has a significant negative effect on ETR, indicating that firms led by family CEOs tend to engage in more aggressive tax avoidance practices. Meanwhile, CEO tenure shows a negative relationship with ETR, suggesting an increasing tendency toward tax avoidance as CEO tenure lengthens, although the effect is not statistically significant.
Co-Authors Gede Teguh Prasetya Muttiwijaya I Dewa Agung Nanditiya Putra Luh Mei Wahyuni Made Ayu Dwijayanti Ni Luh Ayu Kartika Yuniastari Sarja Ni Luh Putu Normadewi Abdi Pradnyani Putu Rany Wedasuari