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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Journal The Winners Among Makarti SITEKIN: Jurnal Sains, Teknologi dan Industri JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial WIDYAKALA JOURNAL JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Jurnal Ekonomi dan Bisnis JURNAL PENDIDIKAN TAMBUSAI Efektor Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis EconBank : Journal Economics and Banking Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Masyarakat Maritim Jurnal Abadimas Gorontalo JPM: JURNAL PENGABDIAN MASYARAKAT Progress in Social Development International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) UPI YPTK Journal of Business and Economics Journal of Instructional and Development Researches Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Kolaborasi Jurnal Pengabdian Masyarakat Journal of Economics Research and Policy Studies Penamas: Journal of Community Service Economic Reviews Journal Journal of Accounting and Finance Management (JAFM) WELFARE Jurnal Ilmu Ekonomi NEAR: Jurnal Pengabdian kepada Masyarakat Journal of Artificial Intelligence and Digital Business Open Community Service Journal GIAT: Teknologi untuk Masyarakat Priviet Social Sciences Journal Dharma Ekonomi Pamasa: Jurnal Pengabdian kepada Masyarakat Economic and Education Journal (Ecoducation) IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Ecoducation Optimum: Jurnal Ekonomi dan Pembangunan Jurnal Pengabdian Negeri As-Syirkah: Islamic Economic & Financial Journal INJECT Interdisciplinary Journal of Communication Jurnal Ilmu Manajemen dan Bisnis (JURMANIS)
Komang Widhya Sedana Putra P
Universitas Pendidikan Nasional
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Interpretasi Kebijakan Perpajakan, Pelayanan Fiskus Dan Sanksi Pajak Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi Komang Widhya Sedana Putra P; Chintia Camilo; Kadek Wulandari Laksmi P
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 14 No. 6 (2023): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/covalue.v14i6.3856

Abstract

Tujuan dari penelitian ini adalah untuk mendapatkan hasil terkait kepatuhan wajib pajak terhadap aturan pajak, kewenangan dan sanksi. 59.360 wajib pajak KPP Pratama Denpasar Timur digunakan sebagai sampel dalam penelitian ini. Teknik yang digunakan dalam penelitian ini adalah teknik acak sebagai metode pengambilan sampel dalam penelitian ini dengan mengambil sampel sebanyak 100 orang. Analisis yang digunakan adalah regresi linier berganda sebagai metode analisis. Berdasarkan hasil penelitian ini, kepatuhan terhadap kebijakan perpajakan mempunyai pengaruh yang secara meyakinkan terhadap pembayaran pajak di KPP Pratama Denpasar Timur. Pelayanan perpajakan KPP Pratama Denpasar Timur berdampak positif dan secara meyakinkan terhadap pemenuhan kewajiban Wajib Pajak. Di KPP Pratama Denpasar Timur, sanksi perpajakan berdampak positif dan secara signifikan terhadap kepatuhan wajib pajak. Ditafsirkan kebijakan perpajakan, pelayanan pemerintah dan sanksi perpajakan membantu 72,3% membayar pajak tepat waktu. proporsi faktor lain yang belum ditemukan adalah 27,7%.
Menilai Dampak Kualifikasi Akademik dan Motivasi Kerja Berkenaan dengan Kinerja Pekerja Generasi Z Ni Wayan Lasmi; Komang Widhya Sedana Putra P; Ni Made Desak Sukarnasih
Economic and Education Journal (Ecoducation) Vol 6 No 2 (2024): Economic and Education Journal (Ecoducation)
Publisher : Program Studi Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v6i2.4392

Abstract

Penelitian ini mengkaji bagaimana kualifikasi akademik dan tingkat motivasi karyawan Generasi Z di Kota Denpasar mempengaruhi kinerja mereka. Dengan menggunakan pendekatan kuantitatif, penelitian ini menargetkan populasi Generasi Z di kota tersebut. Sampel representatif dipilih menggunakan rumus Slovin untuk sampling acak sederhana, sehingga hasilnya lebih mewakili populasi melalui luas. Pengumpulan data dilaksanakan melalui kuesioner dengan skala Likert, memungkinkan evaluasi tentang korelasi antara kualifikasi akademik, motivasi, dan kinerja kerja karyawan. Data yang terkumpul kemudian dianalisis menggunakan perangkat lunak SPSS, yang memungkinkan penerapan berbagai teknik analisis statistik. Hasil analisis menunjukkan bahwa kualifikasi akademik memiliki dampak positif dan signifikan terhadap kinerja kerja karyawan. Demikian pula dengan motivasi kerja, yang juga menunjukkan efek positif dan signifikan terhadap kinerja. Selain itu, temuan menunjukkan bahwa pengaruh gabungan antara kualifikasi akademik dan motivasi kerja melalui signifikan memengaruhi kinerja karyawan. Temuan ini memberikan wawasan berharga bagi manajemen sumber daya manusia, menyoroti pentingnya mempertimbangkan faktor-faktor ini dalam merancang kebijakan dan strategi untuk meningkatkan kinerja karyawan Generasi Z. Selain itu, penelitian ini dapat menjadi dasar bagi penelitian lebih lanjut dalam memahami dinamika hubungan antara kualifikasi akademik, motivasi, dan kinerja kerja dalam konteks yang lebih luas.
Assessing The Influence of Board of Commissioners, Audit Committees, and Company Scale on Business Performance Lasmi, Ni Wayan; P, Komang Widhya Sedana Putra; Sukarnasih, Desak Made
UPI YPTK Journal of Business and Economics Vol. 9 No. 3 (2024): September 2024
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v9i3.258

Abstract

In this study, experts aimed to identify variables influencing organizational performance, focusing on the size of the audit committee and the composition of the board of commissioners as two indicators of corporate governance (GCG). These variables are crucial for achieving organizational goals and implementing effective GCG practices. The Board of Commissioners, working closely with the organization, oversees internal operations, with the Audit Committee assisting in fulfilling its responsibilities. The Audit Committee is responsible for financial reporting, internal auditing, and ensuring GCG compliance. Company size and performance are closely linked, with larger organizations often performing better in operational activities. This study investigates the impact of company size, the board of commissioners, and the audit committee on business performance. Utilizing data from annual financial reports of the food and beverage subsector for the years 2020-2022, sourced from the official IDX website, the study analyzed 99 samples using multiple regression analyses. The findings shed light on how organizational performance is influenced by company size, the audit committee's composition, and the board of commissioners.
The Impact of Financial Literacy on Investment Decisions: The Moderating Role of Financial Technology IGN Oka Ariwangsa; Komang Widhya Sedana Putra P; Kadek Wulandari Laksmi P
UPI YPTK Journal of Business and Economics Vol. 9 No. 3 (2024): September 2024
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v9i3.274

Abstract

This study investigates the impact of financial literacy on investment decisions and explores the moderating role of financial technology (Fintech). Conducted among small and medium-sized enterprises (SMEs) in Bali Province, Indonesia, the research seeks to understand how financial literacy influences investment choices and how Fintech enhances this relationship. A quantitative approach was used, involving the distribution of questionnaires to 100 SME owners who received business legality through decentralization funds. The data, collected via primary sources and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) 4.0, included measures of financial literacy, investment decisions, and Fintech usage. The findings reveal that higher financial literacy positively impacts investment decisions, with SMEs demonstrating better investment management and decision-making capabilities. Additionally, Fintech was found to strengthen this relationship by providing real-time data and advanced analytical tools that enhance investment decisions for those with strong financial literacy. However, the benefits of Fintech were more significant for individuals with higher financial knowledge, indicating that technology alone cannot replace the need for financial education. This study underscores the importance of integrating financial literacy with technological tools to improve investment outcomes and suggests that future research should explore diverse geographic contexts and longitudinal studies to better understand the evolving dynamics between financial literacy, Fintech, and investment decisions
The Influence of Deferred Taxes and Tax to Book Ratio on Company Financial Performance Kadek Wulandari Laksmi P; IGN Oka Ariwangsa; Komang WIdhya Sedana Putra P
UPI YPTK Journal of Business and Economics Vol. 9 No. 3 (2024): September 2024
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v9i3.275

Abstract

The reason for conducting this research is to understand the relationship of deferred tax variables and tax to book ratio influence a company's financial performance. The independent variables in the research conducted this time are deferred tax and tax to book ratio, then the fixed variable in the current research is financial performance. This research applies a quantitative approach, multiple linear regression is used as a statistical test, and to analyze the data the classical assumption test is used. By using manufacturing companies operating in the food and beverage sector that have been listed on the Indonesia Stock Exchange during 2020–2022 as the research population and sample. A total of 17 companies were used as purposive samples, which means the number of samples used was 51 observation data because. This research was conducted using the SPSS Version 25 program. The final results obtained imply that deferred tax has a positive effect with a coefficient value of 54.652 and a significant value of 0.014 < 0.05 and the tax to book ratio has a coefficient value of 3.866, and a significant value of 0.000 < 0.05, it can be concluded that the tax to book ratio variable also has a significant positive effect on financial performance.  
EXPLORING THE INFLUENCE OF MONEY, FOMO, AND SELF-CONTROL ON GENERATION Z'S PERSONAL MONEY MANAGEMENT, MODERATED BY FINANCIAL AWARENESS Widhya Sedana Putra P, Komang; Lasmi, Ni Wayan
JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial Vol 18 No 1 (2024): APRIL 2024
Publisher : Economic Education, University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jpe.v18i1.46255

Abstract

As the importance of personal money management becomes increasingly recognized in Indonesia, this research investigates the factors influencing Generation Z's financial behaviors. Specifically, it explores the impact of the love of money, Fear of Missing Out (FoMO), and self-control on personal money management, with financial awareness serving as a moderating variable. Employing a quantitative approach, the research utilizes a questionnaire to gather data from a sample of 100 respondents in Denpasar City, selected through the Slovin formula. The data is analyzed using the path analysis program Smart PLS 3.0. The findings reveal a positive correlation between the love of money, FoMO, and self-control with personal money management. Furthermore, financial awareness is identified as a moderator in these relationships. The study suggests that Generation Z should enhance their financial awareness to better prepare and manage their finances effectively. The insights gained from this research encourage regular personal money management to achieve focused and sustainable financial management.
Sosialisasi Peran Vital Badan Penyelenggara Jaminan Sosial Ketenagakerjaan Dalam Perlindungan Kecelakaan Kerja komang widhya sedana putra p; Ni Komang Ayulyantari; Kadek Wulandari Laksmi P
JPM: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): July 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v5i1.2049

Abstract

BPJS Ketenagakerjaan memainkan peran vital dalam memberikan jaminan kecelakaan kerja bagi pekerja di Indonesia, melindungi mereka dari risiko finansial akibat kecelakaan kerja. Program ini mencakup biaya pengobatan dan kompensasi kehilangan pendapatan, sehingga membantu meningkatkan kesejahteraan pekerja dan keluarganya serta memberikan rasa aman di lingkungan kerja. Tujuan kegiatan ini adalah menganalisis pentingnya BPJS Ketenagakerjaan dalam jaminan kecelakaan kerja dan menyoroti manfaat pelaksanaannya. Masalah yang diidentifikasi adalah kurangnya pemahaman dan kesadaran masyarakat pekerja mengenai pentingnya BPJS Ketenagakerjaan. Metode yang digunakan meliputi kajian literatur, survei kesadaran pekerja, serta sosialisasi dengan peserta BPJS Ketenagakerjaan. Sosialisasi diadakan pada tanggal 4 Juli 2024 untuk pekerja di Bangli. Hasil menunjukkan bahwa BPJS Ketenagakerjaan tidak hanya memberikan perlindungan finansial, tetapi juga berkontribusi pada peningkatan produktivitas dan loyalitas pekerja. Kegiatan ini berhasil meningkatkan pemahaman pekerja tentang pentingnya keanggotaan BPJS Ketenagakerjaan, terutama dalam hal perlindungan terhadap risiko kecelakaan kerja dan kehilangan penghasilan akibat sakit. Kesimpulannya, sosialisasi dan pendampingan yang tepat dapat meningkatkan kesadaran dan pemahaman pekerja mengenai pentingnya BPJS Ketenagakerjaan, sehingga mendukung kesejahteraan dan keamanan pekerja di lingkungan kerja.
OPTIMALISASI MANAJEMEN OPERASIONAL DI KANTOR NOTARIS-PPAT I PUTU SETIAWAN, S.H., M.KN KABUPATEN GIANYAR Kariana, I Komang Didi; P, Komang Widhya Sedana Putra; Lasmi, Ni Wayan
Jurnal Abdimas Gorontalo (JAG) Vol 7 No 1 (2024): Jurnal Abdimas Gorontalo (JAG), Mei 2024
Publisher : UPPM Politeknik Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30869/jag.v7i1.1354

Abstract

Kantor Notaris memiliki peran penting dalam masyarakat sebagai fasilitator transaksi hukum. Efisiensi dan efektivitas manajemen operasional sangat krusial untuk mendukung fungsi ini. Penelitian ini bertujuan untuk mengoptimalkan manajemen operasional di Kantor Notaris I Putu Setiawan, SH., M.Kn. melalui pendekatan pengabdian masyarakat. Metode penelitian melibatkan observasi langsung, wawancara dengan notaris dan staf, studi dokumentasi, serta pengamatan terhadap interaksi dengan klien. Hasil penelitian menunjukkan bahwa prosedur kerja dan pengelolaan dokumentasi sudah berjalan dengan baik, namun dapat ditingkatkan melalui penyempurnaan Standar Operasional Prosedur (SOP) dan optimalisasi sistem pengarsipan. Pelayanan kepada klien juga sudah memuaskan, tetapi masih ada ruang untuk peningkatan kualitas interaksi dan respon. Implementasi teknologi seperti software manajemen dokumen dapat lebih meningkatkan efisiensi dan efektivitas operasional. Rekomendasi yang diberikan berfokus pada penyempurnaan SOP, pelatihan berkala, optimalisasi sistem pengarsipan, peningkatan kualitas pelayanan, dan pemanfaatan teknologi. Implementasi rekomendasi ini diharapkan dapat mempertahankan standar pelayanan yang baik dan mencapai efisiensi operasional yang lebih tinggi.
Stress Fallout: How Burnout Fuels Employee Turnover: Dampak Stres: Bagaimana Kelelahan Memicu Perputaran Karyawan lasmi, Ni Wayan; Putra P, Komang Widhya Sedana
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol. 10 No. 2 (2024): September
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jbmp.v10i2.1942

Abstract

This study explores the impact of job stress, stress-induced exhaustion, and withdrawal on turnover intention, with a focus on the mediating role of stress-induced exhaustion and withdrawal in the relationship between job stress and turnover intention. Conducted at The Tanis Beach Resort, Nusa Lembongan, the research involved 70 employees selected through purposive sampling from a population of 170, targeting permanent employees with at least two years of experience. Data were collected via questionnaires and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results reveal that job stress, exhaustion, and withdrawal positively and significantly influence turnover intention. Furthermore, stress-induced exhaustion and withdrawal were found to significantly mediate the relationship between job stress and turnover intention. These findings offer valuable insights for human resource management at The Tanis Beach Resort, suggesting strategies to reduce turnover intention by addressing job stress and fostering a supportive work environment.
Financial Synergy for Sustainable Success: Optimizing Management, Investment, AI, and Risk SMEs in Bali P, Komang Widhya Sedana Putra; Lasmi, Ni Wayan
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 2 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.14.2.2024.204-219

Abstract

In the context of globalized and environmentally conscious business landscapes, this study investigates the intricate relationships between investment decisions, risk perception, artificial intelligence (AI), and sustainable success in small and medium enterprises (SMEs) in Bali. Employing a quantitative approach, the research explores the mediating role of investment decisions using theoretical frameworks such as the Triple Bottom Line, Pecking Order Theory, Trade-Off Theory, and Prospect Theory. Results from a sample of 150 SMEs reveal significant direct effects and correlations, with investment decisions mediating between AI, risk perception, and sustainability. Managerial implications emphasize strategic AI integration, robust risk management, and a balanced approach to investment decisions for sustainable success. While limitations include sample size constraints, future research directions suggest longitudinal and qualitative studies, exploration of sectoral variations, and assessing the impact of emerging technologies on sustainability decisions. This study provides actionable insights for companies navigating the complexities of sustainable decision-making and underscores the imperative for businesses to foster a culture of adaptability and innovation. By embracing these insights and cultivating a forward-thinking approach, companies can not only optimize their current sustainability strategies but also position themselves strategically to thrive in an ever-evolving business landscape.
Co-Authors A.A. Sri Arika Deviana Putri Adriati, I Gst. Ayu Wirati Anak Agung Natsumi Kusumaputri Ariwangsa, I G. N. Oka Ariwangsa, I G.N. Oka Ariwangsa, I Gusti Ngurah Oka Arlantara Putra, Alvin Asrya Wijayanti, Ni Kadek Wiwin Ayu Agung Mirah Virgianitri, I Gusti Budiatha, I Made Augie Putra Chintia Camilo Desak Made Febri Purnama Desak Made Sukarnasih Desak Sukarnasih, Ni Made Devina Reditya, Ni Made Laksmi Dewi, Ni Kadek Lia Setia Dewi, Ni Komang Sri Berliana Dinda Ferdina, Ni Made Febriani, A A Sinta Krisna Febriyanti, Ni Komang Lina Fidyariska, Priskylia Jenia Gunaprya, Komang Rosemalla Dewi Gusti Ayu Tirtayani, I I G. N. Oka Ariwangsa I Gusti Ayu Tirtayani I Kadek Dwi Fajar Swastika I Komang Didi Kariana I Made Suidarma I Putu Dharmawan Pradhana I Putu Nadha Ambara Putra I Putu Satria Parayangan I Wayan Andra Wirawan IGN Oka Ariwangsa Jelantik, I Gusti Ayu Agung Istri Dinda Larasshanti Juwita Sari, Putu Ratna Kariana, I Komang Didi Komang Ayu Puspita Dewi Komang Sri Widiantari Laksmi , Kadek Wulandari Laksmi Aridewi, Putu Laksmi, Kadek Wulandari Made Mulyadi Made Sukarnasih , Desak Mahadhika Feryo Gotama Maitri, Wayan Sri Mariyani, Dini Martina Angelica Oktaviani Damai Martini, I. A. Oka Mulyadewi, I Gusti Agung Ayu Candra Nadya Dominica Putri Yudda Naraswari , Ida Ayu Yogi Ni Komang Ayulyantari Ni Komang Sri Berliana Dewi Ni Luh made Risnia Dewi Ni Made Desak Sukarnasih Ni Made Dwipayanti Ni Putu Bayu Widhi Antari Ni Putu Ena Kartika Dewi Ni Putu Nina Eka Lestari Ni Putu Wina Yustina Maharani Ni Wayan Lasmi Paramitha Pika, Putu Ayu Titha Parasari, Nyoman Sri Manik Prasetya Dewi, Made Indah Pratiwi, Ni Kadek Wulan Cahyaning Putri, Ni Putu Ayu Sriniken Dhamayanti Putu Purnama Dewi Rian Arif Fahendra Sahri Aflah Ramadiansyah Sari, Ni Nyoman Tri Puspa Sashia Putri, Putu Dinda Satria Wibawa, A. A. Ngurah Adi Septianee, Putu Ditha Setianingsih, Made Apriani Sri Maitri, Wayan Suwardyanba, Gede Irfan Swandewi, Anak Agung Mia Udayani, Ni Putu Ari Wayan Sri Maitri Wayan Sri Maitri Wijayani, Putu Ayu Diah Wulandari Laksmi, Kadek Wulantari, Ni Kadek