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All Journal juremi: jurnal riset ekonomi Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Pengabdian Kepada Masyarakat MAKARDHI Utsaha: Journal of Entrepreneurship Jurnal Cakrawala Ilmiah MULTIPLE: Journal of Global and Multidisciplinary E-JURNAL AKUNTANSI
Ni Made Dwita Ratnaningsih, Ni Made Dwita
Politeknik ELBajo Commodus, Labuan Bajo, Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH PERSEPSI DAN MOTIVASI MAHASISWA AKUNTANSI PERPAJAKAN PADA MINAT MAHASISWA BERKARIR DI BIDANG PERPAJAKAN. (SURVEI PADA MAHASISWA AKUNTANSI PERPAJAKAN DI POLITEKNIK ELBAJO COMMODUS- LABUAN BAJO) Ni Made Dwita Ratnaningsih
Jurnal Cakrawala Ilmiah Vol. 1 No. 12: Agustus 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jcijurnalcakrawalailmiah.v1i12.3255

Abstract

Tingginya kebutuhan akan tenaga professional di bidang perpajakan namun kurangnya minat mahasiswa untuk berkarir di bidang perpajakan menjadi latar belakang penelitian ini mengambil objek penelitian terkait pengaruh persepsi dan motivasi Mahasiswa pada minat berkarir di bidang perpajakan dengan subjek mahasiswa adalah akuntans perpajakan Politeknik eLBajo Commodus-Labuan Bajo untuk. Penelitian ini merupakan penelitian kuantitatif yang menguji pengaruh variable persepsi dan motivasi pada minat mahasiswa dalam berkarir di bidang perpajakan. kesimpulan penelitian ini adalah Variabel persepsi dan motivasi berpengaruh secara simultan terhadap minat mahasiswa prodi perpajakan untuk berkarir di bidang perpajakan, Variabel persepsi tidak berpengaruh secara parsial terhadap minat mahasiswa prodi perpajakan untuk berkarir di bidang perpajakan, yang disebabkan kurangnya pengetahuan mengenai karir dan juga kurangnya pengaruh serta role model dari lingkungan mereka yang bekerja di bidang perpajakan dan Variabel motivasi berpengaruh secara parsial terhadap minat mahasiswa prodi perpajakan untuk berkarir di bidang perpajakan.
Peningkatan Pengetahun dan Pengeloaan Dasar Keuangan bagi Pelaku Usaha di Destinasi Wisata Wae Bobok Agus Wahyudi; Ni Wayan Noviana Safitri; Liesiana Kurniawati; Ni Made Dwita Ratnaningsih; Ludgardis Deliman
Jurnal Pengabdian Kepada Masyarakat Makardhi Vol. 2 No. 2 (2022): Jurnal Pengabdian Kepada Masyarakat MAKARDHI
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Pariwisata Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52352/makardhi.v2i2.839

Abstract

Diploma IV-Tax Accounting Study Program at the eLBajo Commodus Polytechnic has duties and responsibilities to the community to carry out the Tri Dharma of higher education, one of which is community service. Therefore, the community service team consisting of lecturers from the Diploma IV-Tax Accounting Study Program at the eLBajo Commodus Polytechnic provided socialization in the financial sector to increase knowledge in financial management for managers and business actors at Wae Bobok Tourism Destinations. The importance of this community service is because there are still deficiencies in financial management, ranging from human resources who do not have competence in financial management to inadequate supporting facilities and infrastructure. implementation of Community Service activities DIV-Tax Accounting Study Program which was attended by 20 participants consisting of shop owners or stalls as well as managers of tourist attractions at Wae Bobok Tourism Destinations, as well as other village communities who are interested in participating. Participants also hope that this activity can be continued with regular sustainability training and mentoring.
Improvement of Understanding in the Use of E-Taxation System for Tourism Operators in Labuan Bajoe: Peningkatan Pemahaman Penggunaan E-Sistem Perpajakan Pada Pelaku Pariwisata Di Labuan Bajo Dea Arme Tiara Harahap; Agus Wahyudi; Ni Wayan Noviana Safitri; Ni Made Dwita Ratnaningsih; Ludgardis Deliman
MULTIPLE: Journal of Global and Multidisciplinary Vol. 1 No. 2 (2023): August
Publisher : Institute of Educational, Research, and Community Service

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Abstract

Community Service is one of the programs carried out by the Bachelor of Applied Tax Accounting Study Program to carry out the Tri Dharma of Higher Education. Community Service consisting of lecturers and students of the Applied Undergraduate Program in Tax Accounting at the eLbajo Commodus Polytechnic provided material in the field of Introduction to e-system taxation, especially NPWP, and introduction to E-Filling for tourism actors in Labuan Bajo. The method in this activity uses the case study method and is accompanied directly by the Community Service team to tourism actors in resolving tax cases. The importance of community service activities is carried out because there is still a lack of understanding in the field of taxation. It is hoped that after participating in community service activities delivered by the tax accounting study program, tourism actors in Labuan Bajo can pay taxes correctly and regularly in the future
ANALISIS PENERAPAN GREEN ACCOUNTING PADA INDUSTRI PERHOTELAN DI LABUAN BAJO Ni Made Dwita Ratnaningsih
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 1: Juli 2024
Publisher : Bajang Institute

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Abstract

Industri hotel memiliki dampak yang besar terhadap keberlangsungan lingkungan, perhatian masyarakat yang mulai mempertimbangkan industry hijau serta melalui akuntansi hijau berperan membantu perusahaan memasukan dan mempertimbangkan biaya terkait lingkungan di dalam laporan keuanganya. Penelitian ini bertujuan untuk mengetahui penerapan green accounting pada industry perhotelan di Labuan Bajo. Jenis penelitian ini adalah multi studi kasus, yang dimana pengumpulan data dilakukan pada tahun 2022 melalui wawancara semi terstruktur dan observasi pada Hotel Sudamala Resort Komodo, Hotel Luwansa, Hotel Jayakarta. Hasil penelitian ini menunjukan bahwa beberapa hotel di Labuan Bajo telah menerapkan beberapa aktivitas green accounting,dengan melakukan aktivitas terkait dengan Program perlindungan lingkungan hotel, (2) pengelolaan limbah padat hotel, (3) kegiatan pembelian hotel, (4) Penggunaan energi dan konservasi sumber daya hotel
The Economic Value Analysis of Aren Palm Tree in Goloketak, Boleng, West Manggarai District Kurniawati, Liesiana; Savitri, Ni Wayan Noviana; Ratnaningsih, Ni Made Dwita
Utsaha: Journal of Entrepreneurship Vol. 1 Issue 4 (2022)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v1i4.193

Abstract

This research is analyzed on aren palm tree in Goloketak, Boleng, West Manggarai District which aims to find out how many Goloketak people have used aren palm trees for economic benefits through the products they produce, these are sopi and palm sugar; and the possibility of developing economic value that has been obtained. The research sample was obtained from some people who produce sopi, palm sugar and other products from this aren palm tree which total of 28 respondents. The research method was conducted by interviewing 28 respondents. Based on the results of these interviews, it is known that most of the respondents use aren palm trees to produce only one product, it can be making sopi or making palm sugar and some people produce both. On the other hand, there are several respondents who produce other products such as palm fiber rope, palm  fiber brooms and roofing fibers based on orders only or for their own needs. The results of the interview indicated that using these aren palm trees has not been fully cultivated by the Goloketak people because most of sopi and palm sugar production comes from aren palm trees that grow themselves in their gardens. The income of the community from sopi drinks is IDR 48.152.632, and the income from palm sugar is IDR 28.701.842,- which is obtained from the average respondent per year.
Analisa Pemahaman Terkait Penggunaan E-Sistem Perpajakan Menggunakan Teknik Three Box Methode Wahyudi, Agus; Harahap, Dea Arme Tiara; Safitri, Ni Wayan Noviana; Ratnaningsih, Ni Made Dwita; Deliman, Ludgardis; Abut, Hilarius
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 5 No 1 (2024): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan )
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v5i1.3924

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat pemahaman pelaku pariwisata di Labuan Bajo terkait penggunaan e-sistem perpajakan. Jenis penelitian ini ialah penelitian deskriptif kuantitatif. Adapun informen dalam penelitian ini ialah pelaku pariwisata yang ada di Labuan Bajo dengan teknik pengumpulan data melalui penyebaran kuesioner. Adapun teknik analisis data menggunakan three box method. Hasil penelitian menunjukkan bahwa tingkat pemahaman e-sistem perpajakan pada pelaku pariwisata di Labuan Bajo masuk dalam kategori tinggi baik penggunaan ­e-registration, e-filling, e-billing, maupun e-form.
SPESIALISASI AUDITOR SEBAGAI VARIABEL PEMODERASI PENGARUH AUDIT TENURE DAN PERGANTIAN AUDITOR PADA AUDIT DELAY Ni Made Dwita Ratnaningsih; A.A N.B Dwirandra
E-Jurnal Akuntansi Vol 16 No 1 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Public accountan firm (PAF) commitment with the company as a client, makes PAF or auditors have a specific knowledge of the operational companies. This study aimed to analyze the factors auditor’s commitment (audit tenure), auditor change in the audit delay with specialization moderated by the auditors in companies listed in Indonesia Stock Exchange 2009-2014. Samples were obtained by purposive sampling of 141 companies listed on the Stock Exchange which reported the audited financial statements for 2009-2014. This study uses analysis techniques Moderating Regression Analysis (MRA), with SPSS 13.0. These results indicate that the specialization of auditors moderate the effect of audit tenure and auditor change. Audit tenure moderated to produce shorter audit delay. Specialization auditor is able to weaken the relationship auditor changr in the audit delay. Partially audit auditor tenure and auditor specialization negative effect on audit delay, and the change of auditor positive effect on audit delay.
Co-Authors Abut, Hilarius Agus Wahyudi Agus Wahyudi Anak Agung Ngurah Bagus Dwirandra Dea Arme Tiara Harahap Harahap, Dea Arme Tiara Kurniawati, Liesiana Liesiana Kurniawati Ludgardis Deliman Ni Wayan Noviana Safitri Savitri, Ni Wayan Noviana