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PEMANFAATAN TOTAL BENCHMARKING DALAM PENGUJIAN KEPATUHAN WAJIB PAJAK (STUDI KASUS PADA SEKTOR MANUFAKTUR DI BURSA EFEK INDONESIA) Gusti Ayu Mahanavami; Wayan Arya Paramarta
Forum Manajemen Vol 13 No 1 (2015): Jurnal STIMI Vol. 13 No. 1 - 2015
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v13i1.105

Abstract

Tax revenue is still the largest component and the main source ofdomestic revenue to support financing of government operations and development.Benchmarking conducted by the Directorate General of Taxes arranged in aconcept called Total Benchmarking. This study aimed to analyze the level of taxcompliance assessment using the ratio of total Benchmarking in the manufacturingsector in the Indonesia Stock Exchange and to analyze the results of comparisons of financial ratios taxpayer to total ratio benchmarking. The method used is descriptive qualitative analysis method. Data was collected by interview and documentation.The final conclusion is that during the years 2009-2011, ratios of sample firms arestill many who are under the benchmark tax, except for one company that has a ratioof Gross Profit Margin (GPM), Operating Profit Margin (OPM), pretax profit margin(PPM ), Corporate tax to Turn Over ratio (CTTOR), Net Profit Margin (NPM) abovethe benchmark tax namely PT Holcim Indonesia Tbk (SMCB), although for nontradeincome ratio to sales (pl) in 2010 is negative. Suggestions can be taken intoconsideration for companies who value ratio-the ratio is below the benchmark tax isto revise the SPT and the companies using all available ratios and per item directlydiscuss each part of the financial statements, so as to get a more in-depth information.
PELATIHAN BUSINESS MODEL CANVAS UNTUK GENERASI Z: LANGKAH AWAL MENUJU KESUKSESAN BISNIS Mahanavami, Gusti Ayu; Ida Bagus Ngurah Wimpascima; Wiryawan Suputra Gumi; I Wayan Tantra; Nyoman Parta
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 8: Januari 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v4i8.9457

Abstract

Generasi Z, yang terdiri dari individu yang lahir antara pertengahan 1990-an hingga awal 2010-an, adalah generasi yang tumbuh di tengah kemajuan teknologi digital yang pesat. Tujuan dari pengabdian adalah untuk memberikan pemahaman dan keterampilan kepada Generasi Z mengenai konsep Business Model Canvas serta langkah-langkah awal dalam memulai bisnis. Metode pengabdian kepada masyarakat ini berupa pelatihan secara online kepada mahasiswa yang termasuk dalam kategori Generasi Z. Hasil kegiatan pengabdian kepada masyarakat ini melatih peningkatan pengetahuan dan pemahaman mereka tentang konsep bisnis model kanvas, serta mengembangkan keterampilan praktis dalam mengidentifikasi elemen-elemen kunci dari bisnis model kanvas, merancang model bisnis yang berkelanjutan, dan juga mengidentifikasi peluang bisnis baru.
PESONA DAN EKOSISTEM TENUN SONGKET TODO: ANALISIS PARIWISATA BUDAYA DI KAMPUNG TODO, KABUPATEN MANGGARAI, NUSA TENGGARA TIMUR Mamut, Maria Yulianasti; Gusti Ayu Mahanavami; I Wayan Tantra; Wiryawan Suputra Gumi; Nyoman Parta
Journal of Innovation Research and Knowledge Vol. 4 No. 8: Januari 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v4i8.9458

Abstract

The diversity of cultural and weaving traditions in Indonesia creates a unique heritage. Kampung Todo in Manggarai Regency, with its flagship product, the Todo Songket Weaving Craft, has become a magnet for cultural tourism. This study aims to explore the appeal and contributions of the Todo songket weaving ecosystem, analyze its impact on the local community's livelihood, and examine the government’s support as a crucial factor in the context of cultural tourism in Kampung Todo, Manggarai Regency, East Nusa Tenggara. The research relies on primary and secondary data, employing data collection methods such as observation, interviews, and documentation studies. Data analysis was conducted using a qualitative descriptive approach. The findings reveal that the charm of Todo Songket Weaving continues to grow, supported by the availability of raw materials and increasingly innovative color variations. Modern technology, particularly social media, plays a significant role in promotion and information dissemination. The positive impact of Todo songket weaving on the local community includes economic benefits and meeting daily needs. Government support through training programs, provision of raw materials, and promotional assistance has also contributed to the development of Kampung Todo as an attractive cultural tourism destination.
OPTIMALISASI PENGELOLAAN ARSIP DAN HAMBATAN IMPLEMENTASINYA DALAM MENYEMPURNAKAN KUALITAS PELAYANAN DI KANTOR REGIONAL X BKN DENPASAR Ida Bagus Ngurah Wimpascima; Gusti Ayu Mahanavami; Debilia Kedu Wela; Ni Nyoman Menuh
Juremi: Jurnal Riset Ekonomi Vol. 3 No. 5: Maret 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v3i5.7567

Abstract

Archive, as a collection of records and recordings of activities, plays a vital role in the smooth operation of an institution. This research aims to optimize archive management and identify implementation barriers at the Regional Office X of the National Civil Service Agency (BKN) in Denpasar, with a focus on improving service quality. The research method used is qualitative with a descriptive approach. Data were obtained from Administrative Staff through interviews and documentation. Data analysis involved data reduction, data presentation, and drawing conclusions. The results show that archive management includes creation, storage, retrieval, and disposal of archives. Identified constraints include lack of human resources and inadequate facilities. The archive creation process follows predetermined formats, and archival management uses alphabetical and sequential numbering systems. Archive retrieval is still manual with computer assistance, and archive disposal is done through burning for archives that no longer have value. With the aim of improving service quality, this research suggests establishing a consistent timeframe for the archive disposal process, adding facilities, space, and filing cabinets, as well as increasing human resources, especially archivists. These steps are expected to optimize archive storage activities at the Regional Office X of BKN in Denpasar and support better service efficiency
FREE CASH FLOW, BIAYA KEAGENAN DAN KEBIJAKANDIVIDEN Gusti Ayu Mahanavami; I Wayan Tantra; I Made Bayu Wisnawa; I Made Astrama
Jurnal Ilmiah Satyagraha Vol. 6 No. 2 (2023): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

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

Abstract

 Penelitian ini bertujuan untuk menguji pengaruh aliran kas bebas terhadap biayakeagenan dan kebijakan dividen pada industri manufaktur Indonesia. Jumlah sampeldata cross section penelitian ini adalah 106 perusahaan yang terdaftar di Bursa EfekIndonesia (BEI) tahun 2020 dengan observasi 1.590 firm-year. Analisis regresi linierberganda dengan metode kuadrat terkecil biasa dan regresi logistik digunakan untukmenguji pengaruh arus kas bebas terhadap biaya keagenan dan kebijakan dividen.Hasil penelitian ini menunjukkan bahwa variabel arus kas bebas berpengaruhsignifikan terhadap biaya keagenan dan kebijakan dividen. Prediksi kemungkinanperusahaan manufaktur di Indonesia membagikan arus kas bebas sebagai dividenmencapai 99,99%. Hasil penelitian ini mendukung hipotesis biaya keagenan arus kasbebas dan teori kandungan informasi.