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Pengaruh Literasi Keuangan, Inklusi Keuangan dan Akses Permodalan Terhadap Keberlanjutan UMKM Pada Bidang Fashion Di Kota Denpasar I Kadek Diki Nugraha Sugita; Ni Nengah Seri Ekayani
Jurnal MBE Manajemen Bisnis, Equilibrium Vol 8 No 1 (2022): Jurnal Manajemen Dan Bisnis Equilibrium
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47329/jurnal_mbe.v8i1.845

Keberadaan UMKM memiliki peran penting pembangunan ekonomi suatu negara dalam mendorong pertumbuhan perekonomian Indonesia. Hal ini menimbulkan ketertarikan untuk menganalisis faktor-faktor dari keberlanjutan UMKM. Penelitian ini bertujuan menganalisis pengaruh literasi keuangan, inklusi keuangan dan akses permodalan terhadap keberlanjutan UMKM di Kota Denpasar khususnya pada bidang fashion. Populasi penelitian ini adalah para UMKM di bidang fashion yang terdaftar di Dinas Koperasi UMKM di Kota Denpasar. Sampel yang digunakan adalah sebesar 99 responden. Metode pengumpulan data adalah metode survey dengan kuesioner. Teknik analisis regresi linier berganda digunakan untuk menguji pengaruh variabel bebas terhadap variabel terikat. Hasil penelitian menemukan bahwa literasi keuangan, inklusi keuangan dan akses permodalan berpengaruh positif terhadap keberlanjutan UMKM di Kota Denpasar khususnya pada bidang fashion. Untuk meningkatkan literasi keuangan, UMKM di Kota Denpasar khususnya pada bidang fashion perlu meningkatkan pengetahuan akuntansi dasar, memahami manfaat pengelolaan keuangan, memahami pengelolaan keuangan yang efektif, mengetahui syarat agar mendapatkan pinjaman bank, mengetahui manfaat fasilitas bank, meningkatkan analisis kinerja secara berkala, membuat pembukuan kas per-hari, aktif melakukan bimbingan dan pembinaan, melakukan bugeting, menyusun anggaran belanja per-bulan, tetap berhati-hati dalam melakukan kredit ataupun pinjaman, berani mengambil resiko, dapat mengatur strategi resiko keuangan dan menetapkan planning kedepan. Untuk meningkatkan inklusi keuangan, UMKM perlu mengetahui Lembaga keuangan yang berlokasi strategis, mengetahui layanan yang diberikan bank, mampu menggunakan fasilitas Lembaga keuangan untuk mengelola keuangan, meningkatkan penggunaan internet dalam mengakses layanan keuangan, Lembaga keuanggan perlu membuat panduan tata cara dalam mengakses layanan, layanan jasa keuangan sangat membantu para UMKM, mengoptimalkan biaya pemeliharaan serta Lembaga keuangan menyediakan produk dan layanan untuk meningkatkan pendapatan. Aspek-aspek yang perlu diperhatikan untuk meningkatkan akses permodalan adalah memudahkan memperoleh informasi terkait pinjaman dari berbagai pihak, mampu mendapat tawaran dari Lembaga keuangan untuk meningkatkan usaha, mengantisipasi hambatan dalam mengakses modal eksternal, dan tidak mempersulit pinjaman kerdit usaha rakyat.

Compliance Predictors Are Mandatory Vehicle Tax Ni Kadek Putri HANDAYANI; Ni Nengah Seri Ekayani EKAYANI; Putu Gede Wisnu Permana KAWISANA
Journal of Tourism Economics and Policy Vol. 1 No. 1 (2021): Journal of Tourism Economics and Policy (April - July 2021)
Publisher : Indonesia Strategic Sustainability

The purpose of this study was to determine the predictors of motor vehicle taxpayer compliance. The population in this study were taxpayers registered at the Samsat Bersama Tabanan Office. The number of samples used in this study amounted to 100 respondents calculated based on the Slovin formula with the method of determining the sample accindental sampling and tested using multiple linear regression models with the help of SPSS 24. The data used are primary and secondary data obtained or collected by researchers directly from the data source. To obtain data in this study was carried out through questionnaires distributed to taxpayers at the Samsat Bersama Tabanan Office. The results showed that the variables of Taxpayer Awareness, Tax Sanctions, Tax Knowledge, Service Quality, Tax Socialization and the Drive Thru Samsat System had a positive effect on motor vehicle taxpayer compliance at the Samsat Joint Tabanan Office.

The Effect Of Cash Turnover, Number Of Customers, Leverage And Receivable Turnover On Profitability Ni Nengah Seri EKAYANI; I Gede Ary PUTRAWAN; AA Ayu Erna TRISNADEWI
Journal of Governance, Taxation and Auditing Vol. 1 No. 1 (2022): Journal of Governance, Taxation and Auditing (July – October 2022)
Publisher : Indonesia Strategic Sustainability

The purpose of this study is to empirically examine the effect of cash turnover , number of customers, leverage and receivables turnover on profitability at LPD Seririt District. The location of this research is the Village Credit Institution (LPD) in Seririt District. The object of the research is cash turnover , number of customers, leverage and receivables turnover on profitability at LPD Seririt District. The population in this study is the LPD of Buleleng Regency, totaling 169 LPD. From a population of 169 LPDs in Buleleng Regency, because the object in this study uses Seririt sub-district, the sample is in study this is whole LPD which there is in Subdistrict seririt, So the sample in this study took 25 samples of LPDs in Seririt District, which met the following sample criteria for all LPDs in Seririt District registered in the LPLPD of Buleleng Regency. The analysis technique used is multiple regression analysis. The results showed that Cash Turnover , Number of Customers, Leverage and Accounts Receivable Turnover had a positive effect on profitability at the Village Credit Institution (LPD) in Seririt District in 2018-2021.

PENGARUH KUALITAS SISTEM, KUALITAS INFORMASI, KEMUDAHAN PENGGUNAAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI I Wayan Kartana; Ni Nengah Seri Ekayani; I Gede Aryawan; Ida Ayu Sri Meitri
JURNAL AKUNTANSI Vol 11 No 1 (2023): JURNAL AKUNTANSI VOL. 11 NO. 1 JUNI 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v11i1.3854

E-Filing is a system that regulates how to submit or report taxes and submit notifications for online renewal of Annual SPT, where all SPT payment activities can be done without having to meet face to face and can be done anywhere and anytime. The Directorate General of Taxes has implemented this e-filing system in 2007. This research is trying to assess the system information success by collaborating system information success models of DeLone and McLean (2003) which has been modified by Wang and Liao (2008) which only takes two variables, which is System Quality, Information Quality. Technology Acceptance Model Davis (1989) which only takes one variable, namely Ease of Use of E-Filing and Taxpayer Awareness as moderating variables. This research is using primary data types. The method of determining the sample using sampling incidental technique, amounting to 200 respondents. Data is obtained by using questionnaire which was filled directly by the respondent as well as through an online google form. Hypothesis testing is carried out using a variant-based Structural Equation Model (SEM) or what is commonly called Partial Least Square. The result is that System Quality has a significant positive effect on Individual Taxpayer Compliance. Information Quality has no effect on Individual Taxpayer Compliance. Ease of Use of E-Filing has no effect on Individual Taxpayer Compliance. Furthermore, Taxpayer Awareness does not moderate the influence of System Quality on Individual Taxpayer Compliance, Taxpayer Awareness does not moderate the effect of Information Quality on Individual Taxpayer Compliance, Taxpayer Awareness does not moderate the effect between Ease of Use of E-Filing on Taxpayer Compliance Private Person.

Supporting the Accounting, Management Systems, and Entrepreneurship of Milk Pie Production Businesses as Contributors to the Tourism Industry in Bali Ni Wayan Sitiari; Ni Nyoman Rusmiati; Ni Nengah Seri Ekayani
Asian Journal of Community Services Vol. 2 No. 10 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v2i10.6562

Bali's tourism growth is closely tied to the local culinary scene, especially the famed milk pie. To bolster Bali's status as a tourist hub, businesses must adopt digital accounting and marketing systems. Unfortunately, many entrepreneurs lack a solid grasp of accounting and have yet to embrace digital marketing. This community service project aims to enhance the partners' abilities in financial planning through proper accounting, boost entrepreneurial intentions, and improve digital marketing skills. Methods include discourse and assistance on accounting system, digital marketing strategies, and entrepreneurial skills. The results show that partners increase entrepreneurial enthusiasm and improve record-keeping according to accounting standards. Ultimately, this should boost milk pie sales, enhance product quality, and benefit for entrepreneurs in Denpasar.

Inovasi teknologi memediasi pengaruh intellectual capital terhadap kinerja UMKM Ni Nengah Seri Ekayani; Ida Bagus Anom Purbawangsa; Ni Ketut Sariani; Ni Nyoman Suriani
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 7, No 4 (2021): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020211285

Pandemi Covid-19 memberikan dampak yang luas terhadap keberlanjutan usaha UMKM karena adanya pembatasan social dan fisik masyarakat. Peran teknologi memiliki peran yang sangat penting dalam kegiatan operasional perusahaan terutama dalam pemasaran. Penelitian ini bertujuan untuk menguji peran Inovasi Teknologi dalam memediasi hubungan Intellectual Capital dan Kinerja UMKM. Penelitian ini menggunakan metode kuantitatif. Data primer dikumpulkan dengan menggunakan metode survey dari 329.009 manajer UMKM usaha kuliner yang tersebar di seluruh Bali. Jumlah sampel ditentukan dengan menggunakan rumus slovin. Dalam penelitian ini, model persamaan struktural kuadrat terkecil parsial (PLS-SEM) diterapkan diuji terlebih dahulu validitas dan reliabilitasnya. Hasil penelitian menunjukkan bahwa Structural Capital dan Customer Capital berpengaruh positif signifikan terhadap inovasi teknologi’ tetapi Human Capital tidak berpengarih terhadap inovasi teknologi. Sementara, Struktural Capital berpengaruh negatif terhadap kinerja UMKM, sebaliknya HC dan CC tidak berpengaruh terhadap kinerja UMKM. Inovasi teknologi mampu memediasi pengaruh SC dan CC terhadap kinerja UMKM.

Determinan Ketepatan Waktu Pelaporan Keuangan Perusahaan Go Public Sektor Properti dan Real Estate di Indonesia Diviariesty, Kadek; Ekayani, Ni Nengah Seri; Asri, Ida Ayu Trisna Yudi; Dewinta, Ida Ayu Rosa
Juara: Jurnal Riset Akuntansi Vol. 15 No. 1 (2025): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v15i1.9675

The phenomenon of late submission of financial reports is the basis for this research, and there are several cases of late submission of financial reports announced by the IDX related to issuers who neglected to submit their financial reports. This study aims to investigate Profitability, Public Ownership, Company Size, and Company Age that influence the timeliness of financial reporting of property and real estate sector. The research is of a quantitative nature, utilizing secondary data from the financial reports of companies obtained from the website Indonesia Stock Exchange (IDX). The population of the study consists of 78 companies, with a sample of 67 companies selected using purposive sampling method, resulting in 201 data samples. Data analysis technique in this study is Logistic Regression analysis. Overall, this study confirms that profitability, public ownership, company size, and company age play crucial roles in ensuring the timeliness of financial reporting, while audit opinion does not show a significant impact on timeliness of financial reporting.

Pengaruh Literasi Keuangan, Inklusi Keuangan dan Akses Permodalan Terhadap Keberlanjutan UMKM Pada Bidang Fashion Di Kota Denpasar Nugraha Sugita, I Kadek Diki; Seri Ekayani, Ni Nengah
Jurnal MBE Manajemen Bisnis, Equilibrium Vol 8 No 1 (2022): Jurnal Manajemen Dan Bisnis Equilibrium
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47329/jurnal_mbe.v8i1.845

Keberadaan UMKM memiliki peran penting pembangunan ekonomi suatu negara dalam mendorong pertumbuhan perekonomian Indonesia. Hal ini menimbulkan ketertarikan untuk menganalisis faktor-faktor dari keberlanjutan UMKM. Penelitian ini bertujuan menganalisis pengaruh literasi keuangan, inklusi keuangan dan akses permodalan terhadap keberlanjutan UMKM di Kota Denpasar khususnya pada bidang fashion. Populasi penelitian ini adalah para UMKM di bidang fashion yang terdaftar di Dinas Koperasi UMKM di Kota Denpasar. Sampel yang digunakan adalah sebesar 99 responden. Metode pengumpulan data adalah metode survey dengan kuesioner. Teknik analisis regresi linier berganda digunakan untuk menguji pengaruh variabel bebas terhadap variabel terikat. Hasil penelitian menemukan bahwa literasi keuangan, inklusi keuangan dan akses permodalan berpengaruh positif terhadap keberlanjutan UMKM di Kota Denpasar khususnya pada bidang fashion. Untuk meningkatkan literasi keuangan, UMKM di Kota Denpasar khususnya pada bidang fashion perlu meningkatkan pengetahuan akuntansi dasar, memahami manfaat pengelolaan keuangan, memahami pengelolaan keuangan yang efektif, mengetahui syarat agar mendapatkan pinjaman bank, mengetahui manfaat fasilitas bank, meningkatkan analisis kinerja secara berkala, membuat pembukuan kas per-hari, aktif melakukan bimbingan dan pembinaan, melakukan bugeting, menyusun anggaran belanja per-bulan, tetap berhati-hati dalam melakukan kredit ataupun pinjaman, berani mengambil resiko, dapat mengatur strategi resiko keuangan dan menetapkan planning kedepan. Untuk meningkatkan inklusi keuangan, UMKM perlu mengetahui Lembaga keuangan yang berlokasi strategis, mengetahui layanan yang diberikan bank, mampu menggunakan fasilitas Lembaga keuangan untuk mengelola keuangan, meningkatkan penggunaan internet dalam mengakses layanan keuangan, Lembaga keuanggan perlu membuat panduan tata cara dalam mengakses layanan, layanan jasa keuangan sangat membantu para UMKM, mengoptimalkan biaya pemeliharaan serta Lembaga keuangan menyediakan produk dan layanan untuk meningkatkan pendapatan. Aspek-aspek yang perlu diperhatikan untuk meningkatkan akses permodalan adalah memudahkan memperoleh informasi terkait pinjaman dari berbagai pihak, mampu mendapat tawaran dari Lembaga keuangan untuk meningkatkan usaha, mengantisipasi hambatan dalam mengakses modal eksternal, dan tidak mempersulit pinjaman kerdit usaha rakyat.

Legal Protection and Empowerment of Songket/Endek Fabric Weavers in Gelgel Village Tourism Area, Klungkung Styawati, Ni Komang Arini; Mahendrawati, Ni Luh Made; Laksmi, Anak Agung Rai Sita; Wijaya, I Ketut Kasta Arya; Rideng, I Wayan; Widiati, Ida Ayu Putu; Mardika, I Made; Ekayani, Ni Nengah Seri; Wesna, Putu Ayu Sriasih; Utama, I Wayan Kartika Jaya; Muliana, I Wayan; Susanthi, I Gusti A.A. Dian; I Gusti Putu Ghosadhira Vedhastama; Erawati, Ni Putu Tina; Bongon, Miel S.; Villafuerte, Marcelo Roland C.; Vibandor, Demosthenes B. Vibandor; Sentelices, Leovigildo C.; Raymundo, Carlos M.
AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Vol. 9 No. 1 (2025)
Publisher : Asia Pacific Network for Sustainable Agriculture, Food and Energy (SAFE-Network)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29165/ajarcde.v9i1.523

Gelgel Village is one of the villages in Bali known for producing Balinese woven fabrics, namely songket and endek fabrics. Songket/endek fabric is one of the characteristics of Balinese cultural products. In order to preserve songket weaving, legal protection is necessary. Moving on from this matter, there are several problems experienced by participants in this program, namely: 1) Lack of interest of the younger generation in working as weavers, 2) Lack of compatibility of work results required by employers with weavers, and 3) Legal protection for workers and employers of songket/short cloth weaving in Gelgel Village, Klungkung. The activities carried out in this program were to provide counseling on the importance of preserving songket weaving as a cultural characteristic. These activities increased the younger generation's interest in weavers by counseling them on preserving songket weaving as a cultural characteristic. In addition, a good working relationship is needed in the songket/short woven fabric production process so that the weaving results are by the expectations of employers and consumers. Legal protection for weaving workers is to provide their rights as workers by applicable laws and regulations. Entrepreneurs are also encouraged to get legal protection by making Intellectual Property Rights (IPR) in the form of Copyright.

Management and Entrepreneurship Assistance for Rural Pig Farming Group in Bali Sitiari, Ni Wayan; Ekayani, Ni Nengah Seri; Ariana, I Nyoman Tirta
Asian Journal of Community Services Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v3i9.11415

The Community Partnership Program aimed to enhance pig farmers' swine breeding management skills and entrepreneurial orientation in Manikyang village, Bali. Through counseling and mentoring, farmers improved their knowledge of piglet selection, feed composition, and pen layout. The program also introduced online marketing strategies and basic book-keeping. Farmers displayed high enthusiasm and began to see pig farming as a profitable business. Initial challenges included misunderstandings of optimal farming practices and a lack of entrepreneurial mindset and systematic book-keeping. Despite these obstacles, the program achieved significant improvements. Farmers now understand the importance of proper management and entrepreneurial practices. However, ongoing support is essential to further enhance the farmers' risk-taking abilities and sustain progress, ensuring long-term success and development.

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