Garuda - Garba Rujukan Digital

Pengaruh Self Efficacy, Skeptisisme Profesional, Independensi, dan Kompleksitas TugasTerhadap Audit Judgment Gede Teguh Prasetya Muttiwijaya; Dodik Ariyanto
E-Jurnal Akuntansi Vol 27 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v27.i02.p17

The purpose of this study was to determine the effect of self efficacy, professional skepticism, independence and complexity of the task on audit judgment. This research was conducted at the Republic of Indonesia BPK Representative of the Province of Bali using a non probability sampling method with a purposive sampling technique. The total sample of this study was 57 auditors at the BPK RI in Bali province. Based on the results of this study, it is known that self efficacy, professional skepticism and independence have a positive effect on audit judgment and task complexity has a negative effect on audit judgment. The implications of this research can theoretically contribute to the development of attribution theory and are expected to be useful for all parties, especially the Republic of Indonesia BPK Representative of Bali. Keywords: Self efficacy, professional skepticism, independence, task complexity, audit judgment

Socialization and Stengthening Management Organization Community Transformation in the Digital Era Rundu Padang, Rikky; Tampubolon, Jonris; Muttiwijaya, Gede Teguh Prasetya; Ferdianto, Jemmy Regri; Putra, Made Pramana
JURNAL ABDIMAS MADUMA Vol. 4 No. 2 (2025): Juli 2025
Publisher : English Lecturers and Teachers Association (ELTA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52622/jam.v4i2.458

Digital transformation has become a necessity in the governance of community organizations in the digital era. The development of information and communication technology requires Community Organizations to carry out strategic adaptations in order to increase effectiveness, efficiency, and wider public participation. This study aims to examine the role of socialization in supporting the strengthening of digital transformation in the management of Community Organizations, as well as identifying challenges and strategies that can be implemented in the process. There were 60 participants involved in this activivity who come from different regions in Indonesia. The activity was conducted online through Zoom Conference. The results of the community service show that socialization carried out continuously through various digital platforms can increase digital literacy of members, encourage collaboration between institutions, and strengthen organizational transparency and accountability. In addition, successful digital transformation is supported by visionary leadership, the availability of technological infrastructure, and adaptive regulatory support. However, the main challenges faced include resistance to change, gaps in HR capacity, and budget constraints. Therefore, a strengthening strategy is needed through digital training, increasing multi-sector partnerships, and establishing an inclusive digital ecosystem for Community Organizations. The conclusion of this Community Service is that socialization and strengthening of digital-based management are the keys to success in realizing relevant, responsive, and highly competitive Community Organizations in the digital era. Keywords: Digital Transformation, Community Organizations, Socialization, Institutional Strengthening, Digital Era

PENGARUH INISIATIF TANGGUNG JAWAB SOSIAL PERUSAHAAN ATAU CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP SIKAP, KEPUASAN, DAN LOYALITAS NASABAH PT. BNI TBK Padang, Rikky Rundu; Ferdianto, Jemmy Regri; Muttiwijaya, Gede Teguh Prasetya
Kinerja Vol 8 No 01 (2025): KINERJA : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/kinerja.v8i01.4847

Peningkatan perusahaan semakin banyak menerapkan CSR baik dalam bentuk amal (charity) maupun pemberdayaan (enpowerment). Salah satunya adalah PT. BNI Tbk. Penelitian ini bertujuan untuk mengetahui persepsi konsumen terkait inisiatif CSR yang dilakukan oleh Bank BNI, sikap, kepuasaan, dan loyalitas nasabah pada Bank BNI. Selain itu, penelitian ini berfokus untuk mengetahui hubungan inisiatif CSR terhadap sikap nasabah, sikap terhadap kepuasan, kepuasan terhadap loyalitas, inisiatif CSR terhadap kepuasan yang dimediasi oleh sikap, dan inisiatif CSR terhadap loyalitas yang dimediasi oleh sikap dan kepuasaan. Metode penelitian yang digunakan bersifat kuantitatif dengan menyebarkan kusioner dan mengelola data dari 200 responden yang telah menjadi nasabah minimal tiga bulan, mengetahui CSR yang dilakukan Bank BNI, dan berada di salah satu kota di Indonesia (Medan, Jakarta, Bandung, Surabaya, Denpasar, atau Makassar). Data diolah menggunakan aplikasi SmartPLS 3.0. Hasil penelitian menunjukkan bahwa tiga inisiatif CSR terkait preferensi untuk inisiatif ramah lingkungan, preferensi untuk inisiatif filantropi, dan preferensi untuk inisiatif mendukung karyawan tidak memiliki pengaruh terhadap sikap konsumen. Sedangkan dua inisiatif CSR terkait persepsi keterlibatan bank dalam kegiatan CSR dan preferensi untuk aktivitas yang berpusat pada pelanggan memiliki pengaruh terhadap sikap konsumen. Selanjutnya keterlibatan bank dalam kegiatan CSR memiliki pengaruh terhadap kepuasan konsumen, sikap konsumen berpengaruh terhadap kepuasan konsumen, dan kepuasan konsumen berpengaruh terhadap loyalitas konsumen. Adapun hasil evaluasi penelitian memperlihatkan perlu adanya peningkatan layanan terbaik pada inisiatif CSR yang berpusat pada pelanggan dan tetap menjaga keterlibatan bank dalam kegiatan CSR. Penelitian ini juga dapat digunakan pada perusahaan lainnya yang telah melakukan CSR.

Digital Transformation in Tax Administration: The Role of Coretax, Service Quality, and Morality in Enhancing MSME Compliance in Indonesia Muttiwijaya, Gede Teguh Prasetya; Padang, Rikky Rundu; Yasa, I Nyoman Putra; Adiputra, I Made Pradana
The Indonesian Journal of Accounting Research Vol 28, No 2 (2025): IJAR May 2025
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.947

Global tax administrations increasingly adopt digital transformation to enhance compliance efficiency, yet Indonesian micro, small, and medium enterprises (MSMEs) still exhibit underreporting behavior that constrains the country's tax revenues. Persistent barriers, including limited internet access, data entry errors, and inadequate digital literacy, have hindered full adoption. Notably, MSME tax revenue declined in early 2025 following system disruptions and reporting delays that triggered potential penalties. In response, the Directorate General of Taxes introduced Coretax, an integrated digital platform that consolidates registration, e-filing, invoicing, and real-time notifications. This study examines the influence of perceived service quality, tax morality, and sanctions on MSME compliance and investigates the moderating role of Coretax utilization. Quantitative data were collected through a cross-sectional survey of 100 MSMEs in Badung Regency, purposively selected based on at least six months of Coretax usage and valid business registration. The data were analyzed using Structural Equation Modeling Partial Least Squares (SEM-PLS). The results indicate that service quality, tax morality, and sanctions have a significant impact on MSME tax compliance, with Coretax moderating these relationships. Frequent platform users demonstrated greater compliance improvement, driven by service quality and moral commitment, while personalized sanction notifications proved more effective than generic alerts. These findings highlight that an integrated and interactive e-tax system enhances compliance not only through digital efficiency but also by reinforcing behavioral and moral drivers. Further studies are recommended using longitudinal data and broader regional coverage to explore institutional and financial readiness factors.

Performance Analysis Of Urban Transport Network In Denpasar City I Gede Fery Surya Tapa; I Ketut Sutapa; Gede Teguh Prasetya Muttiwijaya; I Nyoman Indra Kumara; Decky Cipta Indrashwara
Civilla : Jurnal Teknik Sipil Universitas Islam Lamongan Vol 11 No 1 (2026): MARET
Publisher : Program Studi Teknik Sipil, Fakultas Teknik, Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/cvl.v11i1.1419

Denpasar City has experienced many changes in the use of public transportation. In the previous year 18 active routes operating, while currently there are only 5 active routes. Therefore, an analysis of the performance of transportation, route network plans, and operational systems of the transportation is needed. Primary data was obtained from headway surveys, interview surveys, and on-board surveys. Vehicle Operating Cost (VOC) calculations, route network planning, and operational systems used the Department of Transportation method. The results of the analysis showed that almost all routes did not meet the standards of both operational performance and service quality. In this study, 6 routes were planned centered on the east parking lot of Renon field. The results of the new route planning are: Renon-Penatih with a route length of 18.7 km, a circulation time of 61.5 minutes and a total of 13 vehicles; Renon-Ubung with a route length of 22 km, a circulation time of 69.8 minutes and a total of 46 vehicles; Renon-Sanur with a route length of 14.3 km, a circulation time of 45.6 minutes and a total of 3 vehicles.

Dilema Green Tax Administration: Studi Kasus Pendampingan BALAPIN dalam Navigasi Sistem Coretax 2026 I Dewa Agung Nanditiya Putra; Made Andy Pradana Sukarta; Gede Teguh Prasetya Muttiwijaya; Ni Made Mega Abdi Utami
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7386

The transformation of tax administration in Indonesia through the implementation of the Coretax Administration System (Coretax), which began in 2025, marks a significant step in the modernization of digital tax systems. This implementation started to have a direct impact on the Annual Tax Return (SPT) reporting process in 2026 for the 2025 fiscal year. However, this transition also presents adaptation challenges for taxpayers in understanding the new interface and reporting procedures. This study aims to analyze taxpayer adaptation to the Coretax system and explore the role of the Bantu Lapor Pajak Integrasi (BALAPIN) program as an assistance mechanism for annual tax return reporting at Politeknik Negeri Bali. This research employs a qualitative case study approach through participatory observation and interviews conducted during the assistance activities. The findings reveal that taxpayers still encounter several administrative challenges, including difficulties in navigating the system, understanding certain tax status regulations, and managing the complexity of reporting income and assets. The involvement of tax volunteers and supervising lecturers in the BALAPIN program helps bridge tax literacy gaps and improve taxpayers’ understanding of the reporting process. These findings indicate that the success of digital tax administration depends not only on technological advancement but also on adequate literacy support and assistance mechanisms for users.

The BUDGET RATCHETING, ORIGINAL LOCAL GOVERNMENT REVENUE ORIGINAL LOCAL GOVERNMENT REVENUE, FISCAL BALANCE FUND ON CAPITAL EXPENDITURE ALLOCATIONS IN INDONESIA I Made Pradana Adiputra; Gede Teguh Prasetya Muttiwijaya; I Dewa Gede Anom Jambe Adnyana; Komang Tri Yasrawan
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): 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.17.2.2026.235-246

The implementation of regional autonomy enables local governments to independently manage various activities aimed at enhancing regional welfare, including financial management that is more community-oriented. In Indonesia, nearly all regional governments revise their budgets annually, making the examination of changes in capital expenditure budgets a compelling area of study. This research seeks to investigate the role of budget ratcheting in moderating the relationship between local revenue and balancing funds with capital expenditure allocation in Indonesia. The study utilizes secondary data comprising financial statements, specifically the regional revenue and expenditure budgets and budget realization reports published by respective local governments over a five-year period (2019–2023). Data analysis is conducted using hierarchical linear regression techniques. This research adopts a causative design and a quantitative methodological approach. Partially, Local Own-Source Revenue and Balance Funds have a positive and significant effect on capital expenditure allocation, while Budget Ratcheting does not moderate this relationship. This implies local governments must consider both external and internal conditions (uncertainty) when formulating budgets. Therefore, the budget should not always be based solely on past achievements, particularly for PAD, balance funds, and capital expenditure, which cannot be planned only based on previous performance.

Peran Sistem Core Tax dalam Meningkatkan Efektivitas Pengelolaan Pelaporan Pajak di KKP XYZ I Dewa Agung Nanditiya Putra; Made Andy Pradana Sukarta; Gede Teguh Prasetya Muttiwijaya
AL-MIKRAJ Jurnal Studi Islam dan Humaniora (E-ISSN 2745-4584) Vol. 6 No. 1: AL-Mikraj Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v6i1.9041

This study aims to identify the challenges faced by XYZ Firm in the tax reporting process using the Core Tax system, and to evaluate the solutions implemented to address those challenges. Core Tax, introduced by the Directorate General of Taxes (DGT), seeks to modernize Indonesia’s tax administration by enhancing efficiency and transparency. However, issues such as system downtime, user adaptation difficulties, and data inconsistencies emerged during its implementation. Through interviews and surveys with tax consultants and employees at XYZ, this study found that a lack of training and outreach was a key obstacle. In response, XYZ implemented intensive training programs, leveraged technology, and improved communication with the DGT to receive technical support. The findings indicate that although challenges persist, the implemented solutions have enhanced the effectiveness of the tax reporting process. This research is expected to provide valuable insights for the development of Indonesia’s tax system and offer practical recommendations for further improvements in the implementation of Core Tax

Performance Analysis Of Urban Transport Network In Denpasar City I Gede Fery Surya Tapa; I Ketut Sutapa; Gede Teguh Prasetya Muttiwijaya; I Nyoman Indra Kumara; Decky Cipta Indrashwara
Civilla : Jurnal Teknik Sipil Universitas Islam Lamongan Vol 11 No 1 (2026): MARET
Publisher : Program Studi Teknik Sipil, Fakultas Teknik, Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/cvl.v11i1.1419

Denpasar City has experienced many changes in the use of public transportation. In the previous year 18 active routes operating, while currently there are only 5 active routes. Therefore, an analysis of the performance of transportation, route network plans, and operational systems of the transportation is needed. Primary data was obtained from headway surveys, interview surveys, and on-board surveys. Vehicle Operating Cost (VOC) calculations, route network planning, and operational systems used the Department of Transportation method. The results of the analysis showed that almost all routes did not meet the standards of both operational performance and service quality. In this study, 6 routes were planned centered on the east parking lot of Renon field. The results of the new route planning are: Renon-Penatih with a route length of 18.7 km, a circulation time of 61.5 minutes and a total of 13 vehicles; Renon-Ubung with a route length of 22 km, a circulation time of 69.8 minutes and a total of 46 vehicles; Renon-Sanur with a route length of 14.3 km, a circulation time of 45.6 minutes and a total of 3 vehicles.

Beyond integrity systems: The role of board governance in shaping corporate tax avoidance in global oil and gas companies I Nyoman Putra Yasa; Gede Teguh Prasetya Muttiwijaya; Rikky Rundu Padang; I Dewa Gede Anom Jambe Adnyana
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 23 No. 1 (2026): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v23i1.25119

Corruption and tax avoidance remain persistent governance challenges in the global oil and gas industry. Although prior studies have examined corruption, board governance, and tax avoidance separately, limited evidence explains how firm-level anti-corruption practices and board governance jointly shape corporate tax behavior in this high-risk industry. This study examines the effect of anti-corruption practices on tax avoidance and the moderating role of board characteristics using data from 100 large-cap publicly listed oil and gas companies over the 2021–2024 period. Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS is employed, while tax avoidance is measured using the Cash Effective Tax Rate (CETR). The results show that stronger anti-corruption practices significantly reduce tax avoidance. Board characteristics also significantly strengthen this relationship and exhibit a stronger association with tax avoidance than anti-corruption practices alone, suggesting that effective boards translate integrity systems into strategic tax decisions. These findings provide an integrated governance perspective by demonstrating that corporate tax behavior depends not only on anti-corruption practices but also on board governance capacity in complex multinational industries.

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