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All Journal Jurnal Abdimas Sangkabira Hita Akuntansi dan Keuangan
W, Rai Dwi Andayani
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Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Persepsi Kemudahan Penggunaan, Kepuasan Wajib Pajak Dan Pemanfaatan Teknologi Terhadap Penggunaan E-Filing Bagi Wajib Pajak Orang Pribadi Di Kantor Pelayanan Pajak Pratama Tabanan Reminiati, Ni Made Pendit; W, Rai Dwi Andayani
Hita Akuntansi dan Keuangan Vol. 6 No. 2 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/kfrheh96

Abstract

Taxes as a source of state revenue have a very important role in financing national development. This research aims to determine the influence of perceptions of ease of use, taxpayer satisfaction and use of technology on the use of E-Filling for individual taxpayers at the Tabanan Pratama Tax Service Office. The population in this study was individual taxpayers with a sample of 80 respondents. This research sample was taken using the Accidental Sampling method. Questionnaires are used as a data collection technique using a list of questions. The analysis techniques used are validity tests, reliability tests, classical assumption tests, multiple linear regression and model feasibility tests. The research results show that the perceived ease of use variable, the taxpayer satisfaction variable and the technology utilization variable have a positive effect on the use of e-filling
Pengaruh Literasi Keuangan, Pemanfaatan Teknologi Informasi dan Inovasi Terhadap Kinerja Usaha Mikro Kecil Menengah (UMKM) Di Kecamatan Buleleng Andini, Novia Dwi; Wati, Ni Wayan Alit Erlina; W, Rai Dwi Andayani
Hita Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v6i1.7508

Abstract

The current performance of MSMEs can stimulate the economy, especially in Bali, to increase, one of whichs is the high literacy of MSME managers about finance, being able to makes the best usse of informations technology and having interesting innovations so as to improve the performances of MSMEs. Thes aim of thiss ressearch is to determines the inflluence of financials literacy, use of informatiosn technologys and innovation ons the performances of Micros, Small and Medium Enterprises in Buleleng District. The number of samples required for this research is 96 respondents. The techniques ussed in determininsg this sample is Random Sampling. The data collections method in this ressearch is a questionnaire technique. The analyssis technique uses multiples linear regression analyssis. The results of this research are 1) Financial literacy influences MSME performances variables. This means that if financiall literacy increases, the performances of Micros, Small and Medium Enterprisses (MSMEs) in Buleleng District will also increase. 2) The usse of information technology influences the performances of MSMEs. This means thats the increasing usse of informations technologys can improve the performances of Micrso, Small and Medium Enterprisses (MSMEs) in Buleleng District. 3) Innovation influences the performances of MSMEs. This means that the higsher the innovation, the more Micros, Small and Medium Enterprisses (MSMEs) in Buleleng District can improve. The advice given is to use the SIAPIK application which functions as a digital financial recording application which can makes it easier for MSMEs to records their bussiness financial transactions without needing to understand accounting rules and sell MSME products through e-commerce such as Shoppe or Tokopedia, making it easier for employees to market MSME products.
Pengaruh Tingkat Pendidikan, Penggunaan Teknologi Informasi dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan: (Studi Empiris pada BUMDES di Kecamatan Dawan) Werdhiyanti, Ni Putu Putri Ayu; Indraswarawati, Sang Ayu Putu Arie; W, Rai Dwi Andayani
Hita Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v6i1.7515

Abstract

The quality of financial reports is influenced by several factors, namely Education Level, Use of Information Technology, and Internal Control. This study aims to examine the impact of education level, use of information technology, and internal control on the quality of financial reports, focusing on BUMDES in Dawan District. Multiple linear regression analysis was conducted using the SPSS program, incorporating descriptive statistical tests, F test, t test, data quality assessment, classical assumption testing, hypothesis testing, and coefficient of determination testing (Adjusted R2). The population comprised all BUMDES entities, totaling 107 from 8 BUMDES. Purposive sampling was employed, resulting in a total sample size of 43 respondents. The findings indicate that education level, use of information technology, and internal control significantly and positively influence the quality of financial reports. The study suggests that BUMDES should invest in improving and enhancing human resources through education and technology utilization to ensure the production of high-quality financial reports. Quality financial reports facilitate decision-making processes and the achievement of organizational goals for BUMDES.
MENINGKATKAN KAPASITAS PENGELOLAAN MANAJEMEN: MELALUI PELATIHAN PENGAJUAN PERIZINAN BERUSAHA BERBASIS OSS Purwaningrat, Putu Atim; Oktarini, Luh Nik; W, Rai Dwi Andayani; Purwaningtyas, Ni Wayan Mona; Saputri, Arista Dwi
Jurnal Abdimas Sangkabira Vol. 6 No. 1 (2025): Jurnal Abdimas Sangkabira, Desember 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v6i1.2581

Abstract

Isu utama yang dihadapi oleh UMKM Nasi Penek Giri Blahbatuh adalah rendahnya pemahaman terhadap tata kelola manajemen usaha dan proses legalitas usaha melalui sistem perizinan berbasis Online Single Submission (OSS). Kondisi tersebut menyebabkan keterbatasan akses terhadap peluang pengembangan usaha dan dukungan pemerintah. Kegiatan pengabdian ini berfokus pada upaya meningkatkan kapasitas pengelolaan manajemen terkait legalitas usaha melalui pelatihan dan pendampingan dalam pengajuan perizinan berusaha berbasis OSS. Metode yang digunakan meliputi pendekatan partisipatif, berupa sosialisasi, pelatihan langsung, dan pendampingan teknis dalam proses pendaftaran izin usaha. Hasil kegiatan menunjukkan peningkatan dalam pemahaman peserta terhadap pentingnya legalitas usaha serta kemampuan mengoperasikan sistem OSS secara mandiri. Selain itu, pelatihan ini juga menumbuhkan kesadaran pelaku usaha untuk mengelola bisnis secara lebih profesional, transparan, dan berorientasi pada keberlanjutan. Dengan demikian, kegiatan ini memiliki kontribusi untuk meningkatkan daya saing dan kemandirian UMKM lokal di wilayah Blahbatuh.
Co-Authors Andini, Novia Dwi Indraswarawati, Sang Ayu Putu Arie Ni Wayan Alit Erlina Wati Oktarini, Luh Nik Purwaningtyas, Ni Wayan Mona Putu Atim Purwaningrat Reminiati, Ni Made Pendit Saputri, Arista Dwi Werdhiyanti, Ni Putu Putri Ayu