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ANALISIS ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) PADA PERUMDA PASAR SEWAKADARMA SEBAGAI PUSAT PEMASARAN UMKM KOTA DENPASAR Luh Putu Devi Arikayanti; Dewa Ayu Widya Astiti; Putu Wenny Saitri
JUIMA : JURNAL ILMU MANAJEMEN Vol. 14 No. 1 (2024): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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Abstract

Organizational citizenship behavior(OCB) is behavior shown by employees in concrete actions in the form of completing work beyond the formal obligations set by the company, but can support organizational function effectively and efficiently. The purpose of this study was to determine the effect of organizational culture, organizational commitment and work motivation on OCB. This research conducted at Perumda Pasar Sewakadarma Kota Denpasar with a population of 122 employees. Determining the number of samples was carried out using the slovin formula so that a sample of 94 employees was obtained and the sample determination method used was sample random sampling. Primary data collection was carried out using a questionnaire consisting of thirty-two statement items as measured by a likert scale with five answer choices. Hypothesis testing is carried out using multiple linear analysis techniques consisting of a determination test, t test and f test. The result of this study indicate that organizational culture, organizational commitment and work motivation have a positive and significant effect on OCB at Perumda Pasar Sewakadarma Kota Denpasar. The advice given to company management is to pay attention to statement items on organizational culture variables, organizational commitment and work motivation which have low values and are still below the average variable value.
Determinants of Personal Taxpayer Compliance: Evidence from North Badung Tax Office Ni Putu Yuria Mendra; Putu Wenny Saitri; I Gusti Putu Eka Rustiana Dewi; Ni Komang Janitri Pratiwi; Ni Made Swinta Setiani
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 2 No. 2 (2025): Proceeding of the International Conference on Management, Entrepreneurship, and
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v2i2.338

Abstract

Taxes are the largest contributor to state revenue in financing national development. Tax compliance is the act of the taxpayer in fulfilling their tax obligations following the provisions of the legislation and tax implementation regulations in force in a country. Efforts made by the government to improve taxpayer compliance are by reforming tax laws and the tax administration system. This study aims to determine the effect of tax knowledge, tax sanctions, the benefit of the taxpayer identification number, and modern tax administration systems on personal taxpayer reporting compliance at the tax office in North Badung. The population of this research is personal taxpayers at the North Badung Tax Office Services, which is based on the data of individual taxpayers, as many as 95,542 people. The sample in this study consisted of 76 individual taxpayers who reported compliance, selected using a non-probability sampling method with an accidental sampling technique. The data analysis technique used is multiple linear regression analysis. The results showed that the tax knowledge variable did not affect personal taxpayer compliance, while the tax sanctions variable, the benefit of the taxpayer identification number, taxpayer awareness, and the modern tax administration system had a positive effect on personal taxpayer reporting compliance. Further research can expand on this study by incorporating other variables that, in theory, influence taxpayer reporting compliance, such as tax services.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2020-2023 Yuria Mendra; Putu Wenny Saitri
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 1 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.1.2025.17-29

Abstract

Corporate Social Responsibility merupakan tindakan dalam bisnis yang dimana suatu perusahaan wajib melakukan tanggung jawab sosial. Corporate Social Responsibility adalah aspek krusial perusahaan untuk melakukan tanggung jawab terhadap lingkungan serta masyarakat, sehingga menjadi gagasan yang mengakibatkan perusahaan tidak lagi dihadapkan pada tanggung jawab perusahaan yang fokus pada single bottom line, yaitu nilai perusahaan (corporate value) namun tanggung jawab perusahaan juga wajib fokus di triple bottom lines yaitu mementingkan persoalan sosial serta lingkungan, bukan menjadi entitas yang mementingkan dirinya sendiri melainkan sebuah entitas yang wajib melakukan adaptasi budaya dengan lingkungan sosialnya sesuai dengan prinsip. Praktik corporate social responsibility menerima perhatian yang relatif besar, yang berarti terdapat faktor yang mempengaruhi corporate social responsibility. Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris pengaruh return on asset, likuiditas, leverage, ukuran perusahaan dan ukuran dewan komisaris terhadap pengungkapan corporate social responsibility pada perusahaan sektor industri barang konsumsi yang terdaftar di BEI Tahun 2020-2023. Populasi penelitian adalah perusahaan sektor industri barang konsumsi yang terdaftar di BEI Tahun 2020-2023. Sampel dalam penelitian ini sebanyak 25 perusahaan sektor industri barang konsumsi yang ditentukan berdasarkan metode purposive sampling. Alat analisis yang digunakan untuk menguji hipotesis adalah multiple regression. Hasil penelitian menunjukkan bahwa return on asset, likuiditas, leverage, ukuran perusahaan dan ukuran dewan komisaris berpengaruh positif terhadap pengungkapan corporate social responsibility. Penelitian selanjutnya dapat mengembangkan penelitian ini dengan menggunakan variabel lain yang secara teori yang mempunyai pengaruh terhadap pengungkapan corporate social responsibility seperti kepemilikan manajemen, tipe industri, good corporate government, dan lain-lain.