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LITERASI KEUANGAN DALAM HUBUNGANNYA DENGAN KEBERLANGSUNGAN UMKM DAN KESEJAHTERAAN MASYARAKAT DI KABUPATEN GIANYAR I Gusti Ayu Made Agung Mas Andriani Pratiwi; Made Kembar Sri Budhi
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 7, No 1: Mei 2021
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v7i1.1609

Setiap individu perlu memiliki life skill berupa pengetahuan mengenai literasi keuangan dalam menjalani kehidupan sehari-hari. Pentingnya literasi keuangan tersebut, nyatanya tidak diimbangi dengan tingginya tingkat literasi keuangan di Indonesia. Usaha Mikro Kecil dan Menengah (UMKM) menjadi salah satu pihak yang diharapkan dapat meningkatkan pemahaman mengenai literasi keuangan demi terwujudnya keberlangsungan usaha dan kesejahteraan masyarakat. Adapun tujuan dalam penelitian ini adalah untuk mendapatkan gambaran yang mendalam mengenai literasi keuangan dalam hubungannya dengan keberlangsungan UMKM dan kesejahteraan masyarakat di Kabupaten Gianyar. Literature reviewdigunakan sebagai metode penelitian dalam penelitian ini. Hasil dalam penelitian ini adalah terdapat hubungan antara literasi keuangan dengan keberlangsungan UMKM dan kesejahteraan masyarakat, sehingga penting apabila digalakkan program agar pelaku usaha meningkatkan literasi keuangan. Terlebih terdapat beberapa hal yang menjadi kelemahan dalam mewujudkan literasi keuangan UMKM di Kabupaten Gianyar diantaranya adalah kurangnya edukasi dan pengetahuan pelaku usaha mengenai keuangan. Berdasarkan kendala tersebut, maka literasi keuangan bagi pelaku UMKM dapat ditingkatkan melalui program edu-finance meliputi pelatihan-pelatihan yang mencakup planning(perencanaan), implementation (pelaksanaan) dan follow-up (tindak lanjut).

ANALISIS PERAN LITERASI KEUANGAN TERHADAP KEBERLANGSUNGAN USAHA DAN KESEJAHTERAAN PENGRAJIN PERAK DI KABUPATEN GIANYAR I Gusti Ayu Made Agung Mas Andriani Pratiwi
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 8, No 2: November 2022
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v8i2.3064

Industri kerajinan perak di Kabupaten Gianyar termasuk sebagai usaha yang telah dilakukan secara turun-temurun sehingga tidak mengherankan apabila Kabupaten Gianyar dikenal sebagai sentra kerajinan perak. Namun, saat ini kondisi IKM kerajinan perak berada pada kondisi stagnan bahkan cenderung mengalami penurunan terlebih dengan adanya pandemi Covid-19 sehingga dapat berdampak pada keberlangsungan usaha dan kesejahteraan pengrajin. Tujuan penelitian ini adalah untuk menguji pengaruh literasi keuangan terhadap keberlangsungan usaha dan kesejahteraan pengrajin perak di Kabupaten Gianyar. Populasi dalam penelitian ini adalah sebesar 235 IKM kerajinan perak. Sampel penelitian ditentukan melalui metode purposive sampling sehingga menghasilkan jumlah sampel sebesar 95 IKM kerajinan perak. Penelitian ini menggunakan teknik analisis deskriptif dan teknik analisis kuantitatif dengan model persamaan struktural atau Structural Equation Modelling (SEM) khususnya Partial Least Square (PLS) dengan alat analisis, yaitu SmartPLS. Hasil penelitian menunjukkan bahwa (1) Literasi keuangan secara langsung berpengaruh positif signifikan terhadap keberlangsungan usaha pengrajin perak di Kabupaten Gianyar; (2) Literasi keuangan dan keberlangsungan usaha secara langsung berpengaruh positif signifikan terhadap kesejahteraan pengrajin perak di Kabupaten Gianyar; dan (3) Keberlangsungan usaha memediasi pengaruh literasi keuangan terhadap kesejahteraan pengrajin perak di Kabupaten Gianyar.

PERANAN UPAH MINIMUM TERHADAP PERTUMBUHAN EKONOMI DAN PENYERAPAN TENAGA KERJA DI PROVINSI BALI I GUSTI AYU MADE AGUNG MAS ANDRIANI PRATIWI
GANEC SWARA Vol 17, No 2 (2023): Juni 2023
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v17i2.444

The absorption of labor in the Province of Bali over the past five years has experienced quite significant fluctuations, especially during the Covid-19 pandemic, because many workers were laid off and even experienced layoffs by their companies. This is shown through employment absorption in 2020 which has decreased significantly compared to previous years. Relatively current labor absorption is often associated with economic growth. The higher the level of economic growth in an area, the lower the unemployment rate and the higher the level of employment. This research is focused on discussing the description of labor absorption and economic growth associated with the minimum wage in the Province of Bali. The research objectives in this study were to determine 1) the effect of the minimum wage on economic growth; 2) the effect of minimum wages and economic growth on employment; and 3) the role of economic growth in mediating the effect of the minimum wage on employment in the Province of Bali. The approach used in this study is a quantitative approach. This research uses secondary data obtained from the Central Bureau of Statistics (BPS) of Bali Province. Panel data was used in this study by combining time series data from 2013-2021 and cross-sectional data from nine districts/cities in Bali Province. The data processing tools used are Microsoft Excel and SmartPLS. The results of the study show that: (1) the minimum wage has a direct and significant positive effect on economic growth; (2) the minimum wage has a direct and insignificant negative effect on employment; (3) economic growth directly has a positive and insignificant effect on employment; and (4) economic growth does not mediate the effect of the minimum wage on employment.

Peran Latar Belakang Keluarga Terhadap Keberlangsungan Usaha dan Kesejahteraan Pengrajin Perak di Kabupaten Gianyar Pratiwi, I Gusti Ayu Made Agung Mas Andriani; Kusmawan, I Made Hary
Jurnal SUTASOMA (Science Teknologi Sosial Humaniora) Vol 1 No 1 (2022): Desember 2022
Publisher : Universitas Tabanan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58878/sutasoma.v1i1.173

The silver industry in Gianyar Regency is a business that has been carried out for generations, so it is not surprising that Gianyar Regency is known as a center for silver crafts. However, currently the condition of silver handicraft SMEs is in a stagnant condition and even tends to decline, especially with the Covid-19 pandemic so that it can have an impact on business continuity and the welfare of craftsmen. The purpose of this study was to examine the effect of family background on business continuity and the welfare of silver craftsmen in Gianyar Regency. The population in this study is 235 silver handicraft IKM. The research sample was determined using a purposive sampling method resulting in a total sample of 95 silver handicraft IKM. This study uses descriptive analysis techniques and quantitative analysis techniques with structural equation models or Structural Equation Modeling (SEM), especially Partial Least Square (PLS) with an analytical tool, namely SmartPLS. The results showed that (1) family background had a significant positive direct effect on the sustainability of the silver craftsmen's business in Gianyar Regency; (2) Family background and business continuity have a significant positive direct effect on the welfare of silver craftsmen in Gianyar Regency; and (3) business continuity mediating the influence of family background on the welfare of silver craftsmen in Gianyar Regency.

ANALISIS PENGARUH INVESTASI TERHADAP PENDAPATAN ASLI DAERAH DAN PERTUMBUHAN EKONOMI DI PROVINSI BALI PRATIWI, I GUSTI AYU MADE AGUNG MAS ANDRIANI
GANEC SWARA Vol 17, No 4 (2023): Desember 2023
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v17i4.675

Macroeconomic problems in the long term are often associated with economic growth problems. Economic growth is an indicator of development success. The higher economic growth, usually the higher the welfare of society. Bali Province is one of the provinces in Indonesia that has experienced turbulent economic growth over the last five years, one of the reasons being the Covid-19 pandemic. Moreover, Bali Province has made the tourism sector the main sector supporting the economy in the region. This research is focused on discussing the investment picture that is linked to local revenue and economic growth in Bali Province. The objectives of this research include: 1) to determine the effect of investment on local revenue and economic growth in Bali Province; 2) to determine the effect of local revenue on economic growth in Bali Province; and 3) to determine the role of local original income in mediating the influence of investment on economic growth in Bali Province. The approach used in this research is a quantitative approach. This research uses secondary data obtained from BPS Bali Province. The data used in this research is time series data for each Regency/City in Bali Province from 2013-2022. This research uses data processing tools, namely Microsoft Excel and SPSS. The research results show that: 1) investment has a positive and significant effect on local revenue in Bali Province; 2) investment and local revenue have a positive but not significant effect on economic growth in Bali Province; and 3) local original income mediates the effect of investment on economic growth in Bali Province.

PERAN PINJAMAN PERBANKAN TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI BALI I GUSTI AYU MADE AGUNG MAS ANDRIANI PRATIWI; I WAYAN SUARBAWA
GANEC SWARA Vol 18, No 4 (2024): Desember 2024
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v18i4.1206

Sustainable economic growth reflects increased economic activity, which ultimately contributes to improving people's welfare. Economic growth in Bali Province has experienced fluctuations over the past five years, one of the causes is the covid-19 pandemic which has shaken the regional economy. One of the instruments needed to support post-pandemic economic recovery is the use of financial instruments, namely bank lending. This research is focused on discussing the description of bank loans associated with economic growth in Bali Province. The purpose of this study is to determine the effect of working capital loans, investment loans, and consumption loans partially and simultaneously on economic growth in Bali Province. The approach used in this research is a quantitative approach. This study uses secondary data obtained from BPS Bali Province. The data used in this study are time series data for each regency / city in Bali Province in 2019-2023. This research uses data processing tools, namely Microsoft Excel and SPSS. The results showed that: (1) working capital loans and consumption loans have a partially positive effect on economic growth, while investment loans have a partially negative effect on economic growth in Bali Province; and (2) capital loans, investment loans, and consumption loans simultaneously affect economic growth in Bali Province.

ANALISIS PENGARUH FAKTOR PARIWISATA TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI BALI I GUSTI AYU MADE AGUNG MAS ANDRIANI PRATIWI
GANEC SWARA Vol 18, No 1 (2024): Maret 2024
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v18i1.784

Economic growth is often something that many regions desire. This is because good economic growth can improve the welfare of the people in it. Bali Province is one of the provinces in Indonesia that has experienced turbulent economic growth over the last five years, one of the reasons being the Covid-19 pandemic. Moreover, Bali Province has made the tourism sector the main sector supporting the economy in the region. This research is focused on discussing the description of tourism factors on economic growth in Bali Province. The objectives of this research include finding out the influence of the average length of stay, room occupancy rate, and number of tourists partially and simultaneously on economic growth in Bali Province. The approach used in this research is a quantitative approach. This research uses secondary data obtained from BPS Bali Province. The data used in this research is time series data for each Regency/City in Bali Province from 2019-2023. This research uses data processing tools, namely Microsoft Excel and SPSS. The research results show that: 1) the average length of stay has a partially negative and significant effect on economic growth in Bali Province; 2) the room occupancy rate has a partially positive and significant effect on economic growth in Bali Province; 3) the number of tourists has a negative and partially insignificant effect on economic growth in Bali Province; and 4) average length of stay, room occupancy rate, and number of tourists simultaneously have a positive and significant effect on economic growth in Bali Province.

PENGARUH KEBIJAKAN MONETER TERHADAP INFLASI DI INDONESIA SELAMA PANDEMI COVID-19 Yoga, I Made Sedana; I Gusti Ayu Made Agung Mas Andriani Pratiwi
Jurnal Ilmiah Sains Sosial, Kewirausahaan dan Kebudayaan Vol. 1 No. 2 (2023): JIS SIWIRABUDA September 2023
Publisher : Universitas Tabanan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58878/jissiwirabuda.v1i2.232

The COVID-19 pandemic that has affected Indonesia has also played a role in the development of Indonesia's economy and is feared to trigger inflation. Various policies have been implemented, including monetary policies involving interest rate determination by Bank Indonesia and regulating the circulation of money in society. The aim of this research is to analyze the influence of interest rates and the amount of money in circulation on inflation and to examine the role of the money supply in mediating the influence of interest rates on inflation in Indonesia. This research uses secondary data obtained from the Central Bureau of Statistics (BPS). Data processing tools used in this research include Microsoft Excel and path analysis. The findings of this study are as follows: interest rates have a negative but non-significant impact on inflation in Indonesia during the COVID-19 pandemic, interest rates have a positive and significant impact on inflation in Indonesia during the COVID-19 pandemic, the amount of money in circulation has a positive and significant impact on inflation in Indonesia during the COVID-19 pandemic, and the amount of money in circulation does not mediate the influence of interest rates on inflation in Indonesia during the COVID-19 pandemic.

PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN, KONDISI KEUANGAN PERUSAHAAN, DAN PERSEPSI TENTANG SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK REKLAME DI DINAS PENDAPATAN KOTA DENPASAR I G. A. M. Agung Mas Andriani Pratiwi; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 6 No 1 (2014)
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

ABSTRAK Pajak reklame merupakan salah satu sumber pendapatan daerah yang terus meningkat penerimaannya seiring dengan meningkatnya jumlah pelaku usaha akibat pertumbuhan ekonomi.Kesadaran masyarakat untuk mematuhi kewajiban perpajakan yang berlaku memegang peranan penting dalam penerimaan pendapatan perpajakan.Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kesadaran wajib pajak, kualitas pelayanan, kondisi keuangan perusahaan, dan persepsi tentang sanksi perpajakan pada kepatuhan wajib pajak reklame di Dinas Pendapatan Kota Denpasar.Pengumpulan data dilakukan menggunakan kuesioner dengan teknik insidental sampling dan menggunakan sampel sebanyak 100 orang wajib pajak reklame.Teknik analisis data menggunakan analisis regresi linear berganda.Hasil penelitian menunjukkan bahwa kesadaran wajib pajak, kualitas pelayanan, kondisi keuangan perusahaan, dan persepsi tentang sanksi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak reklame.Variabel bebas terhadap kepatuhan wajib pajak reklame mempunyai kontribusi sebesar 69,5 persen, sedangkan 30,5 persen dipengaruhi oleh faktor lain diluar model. Kata kunci : kepatuhan wajib pajak, kesadaran wajib pajak, kondisi keuangan perusahaan, kualitas pelayanan, persepsi tentang sanksi perpajakan,

PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN, KONDISI KEUANGAN, DAN PERSEPSI TENTANG SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK REKLAME DI DINAS PENDAPATAN KOTA DENPASAR I G. A. M. Agung Mas Andriani Pratiwi; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 6 No 2 (2014)
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

ABSTRAK Pajak reklame merupakan salah satu sumber pendapatan daerah yang terus meningkat penerimaannya seiring dengan meningkatnya jumlah pelaku usaha akibat pertumbuhan ekonomi.Kesadaran masyarakat untuk mematuhi kewajiban perpajakan yang berlaku memegang peranan penting dalam penerimaan pendapatan perpajakan.Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kesadaran wajib pajak, kualitas pelayanan, kondisi keuangan perusahaan, dan persepsi tentang sanksi perpajakan pada kepatuhan wajib pajak reklame di Dinas Pendapatan Kota Denpasar.Pengumpulan data dilakukan menggunakan kuesioner dengan teknik insidental sampling dan menggunakan sampel sebanyak 100 orang wajib pajak reklame.Teknik analisis data menggunakan analisis regresi linear berganda.Hasil penelitian menunjukkan bahwa kesadaran wajib pajak, kualitas pelayanan, kondisi keuangan perusahaan, dan persepsi tentang sanksi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak reklame.Variabel bebas terhadap kepatuhan wajib pajak reklame mempunyai kontribusi sebesar 69,5 persen, sedangkan 30,5 persen dipengaruhi oleh faktor lain diluar model. Kata kunci : kepatuhan wajib pajak, kesadaran wajib pajak, kondisi keuangan perusahaan, kualitas pelayanan, persepsi tentang sanksi perpajakan

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