Article Per Year (5 Year)
p-Index From 2021 - 2026
2.978
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi dan Bisnis Jagaditha Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Journal of Applied Sciences in Accounting, Finance, and Tax Postgraduated Community Service Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Community Services Journal (CSJ) Jurnal Kabar Masyarakat Jurnal Akademik Pengabdian Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Amnesty: Jurnal Riset Perpajakan
I Made Dwi Sumba Wirawan
Universitas Warmadewa
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 17 Documents
Search

 1   2 
Peningkatan Daya Saing Objek Wisata Berbasis Komunitas Melalui Pemanfaatan Social Media Marketing dan Analisis Akuntansi Perpajakan di Desa Bongkasa Provinsi Bali I Wayan Chandra Adyatma; I Putu Gede Satria Wiraharja; I Made Dwi Sumba Wirawan
Jurnal Kabar Masyarakat Vol. 1 No. 4 (2023): November : JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jkb.v1i4.1025

Abstract

Tourism Village is one of the popular forms of tourist destinations developed in the Bali Province. Bongkasa Tourism Village, located in the Abiansemal District of Badung Regency, generates income from small and medium-sized businesses, villa accommodations, restaurants, and cafes. There are two main issues in the development of the community-based tourism village in Bongkasa Village, Badung Regency: 1. The underutilization of social media and digital marketing in promoting tourist attractions in Bongkasa Village, Badung Regency. 2. Some tourism-related businesses in Bongkasa Village are not operating professionally, lacking proper accounting and tax compliance for their operations.To address these issues, community engagement is necessary with the tourism-aware group in Bongkasa Village, focusing on the theme of "Enhancing the competitiveness of community-based tourist attractions through social media marketing and tax accounting analysis in Bongkasa Village, Abiansemal District, Badung Regency, Bali Province." The community engagement aims to improve the professionalism of businesses and raise awareness among potential tourists about the cultural potential in Bongkasa Village, Abiansemal District, Badung Regency, Bali Province. The expected outcomes of this engagement include progress reports, journal publications, video documentation of the community engagement activities, online media publications, intellectual property rights for published articles, community's ability to use social media for efficient marketing, and their ability to maintain basic accounting records of business transactions.
Pendampingan Pajak Bagi Pelaku UMKM Desa Siangan Agar Taat Administratif Wirawan, I Made Dwi Sumba; I Made Dwi Harmana; I Wayan Chandra Adyatma
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 1 No. 1 (2023): November: Jurnal Akademik Pengabdian Masyarakat
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v1i1.1370

Abstract

The state has a role in providing support to MSMEs, but MSMEs often face significant challenges, especially in terms of taxation. One of the main challenges faced by MSMEs is the lack of understanding of taxation caused by a lack of understanding of taxation, a low level of awareness, and the perception that the process of paying or managing taxes is complicated. The results of community service are in the form of understanding of Siangan Village MSME actors of the importance of orderly tax administration. From the community service activities that have been carried out in Siangan Village, it will provide additional education about MSME taxation and tax administration that should be carried out by MSMEs.
Pelatihan Metode Pencatatan Akuntansi Dan Pajak UMKM Dalam Penerapan Program Smart City, Bindu Experience Wirawan, I Made Dwi Sumba; I Made Dwi Harmana; I Wayan Chandra Adyatma
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 1 No. 1 (2023): November: Jurnal Akademik Pengabdian Masyarakat
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v1i1.1371

Abstract

The drastic increase in the number of MSMEs during the pandemic illustrates that small and medium enterprises are one type of industry that is able to survive in crisis conditions. Bindu Village is a village that implements a smart city system with a concept introduced by the village, namely the Bindu Experience. This concept provides an experience of how Bindu Village is a beautiful but dense village with the use of technology, all corners of the village have been reached by WiFi signals. In practice, the use of technology has not been very effective, so the utilisation of these resources can still be improved. The number of people who switch professions to become entrepreneurs makes business activities unable to be carried out professionally, so that business activities are difficult to develop. The main problem is the low awareness of the community in carrying out their obligations as taxpayers, as well as traditional business management without recording every transaction, making it difficult to see whether their business activities are developing or not. The solution offered to overcome these problems is to conduct training, mentoring, and seminars in managing businesses professionally, both in terms of financial management, recording, and business development, it is hoped that this will be able to improve the economy of the community, especially the Bindu Traditional Village. The methods used in community service activities are socialization, focus group discussions, mentoring, training, and entrepreneurial seminars to meet the needs of partners related to improving the economic conditions of their communities affected by the pandemic.
The interplay of self-assessment mechanisms and socialization processes in promoting tax compliance Wirawan, I Made Dwi Sumba; Adyatma, I Wayan Chandra; Edwindra, Riza
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 7 No. 2 (2024): October 2024
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v7i2.96-105

Abstract

Taxation plays a crucial role in Indonesia as it serves as a significant revenue source for the country. Small and Medium Enterprises (SMEs) are particularly important in the economic landscape of Indonesia. This study underscores the significance of tax compliance among Small and Medium Enterprises, particularly in light of global economic challenges and the essential need for tax revenues. Tax compliance is a critical determinant in sustaining government functions and fostering economic growth in Indonesia. It is vital for governments to fulfill their financial obligations, including the provision of public goods, national defense, and support for economic development. However, factors such as tax socialization, understanding of tax regulations, and the application of tax knowledge influence the level of compliance among Micro, Small, and Medium Enterprises (MSMEs). The objectives of this research were to examine the impact of the self-assessment system on tax compliance among MSMEs in Indonesia, and to investigate the mediating role of tax socialization in the relationship between the self-assessment system and tax compliance. This study examined micro, small, and medium-sized business taxpayers in Denpasar City, utilizing a sample size of 100 taxpayers selected through simple random sampling. The findings indicate that self-assessment systems have a positive impact on the compliance behavior of these MSME taxpayers. However, the results suggest that tax socialization does not significantly moderate the relationship between the self-assessment system and taxpayer compliance. 
Pemberdayaan Masyarakat Melalui Pelatihan Akuntansi dan Digitalisasi di Banjar Gagah Desa Tegallalang I Wayan Chandra Adyatma; I Kadek Agus Mahabojana Dwi Prayoga; I Made Dwi Sumba Wirawan
Jurnal Kabar Masyarakat Vol. 2 No. 4 (2024): November : JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jkb.v2i4.2550

Abstract

Tegallalang Village, located in Gianyar Regency, Bali Province, Indonesia, has become an attractive tourist destination due to its natural and cultural uniqueness. Situated in the northern part of Gianyar Regency and bordering several other villages, including Ubud Subdistrict to the south, Tegallalang Village plays an important role as a supporting village for tourism in the Ubud area. However, the development of community-based tourism in Banjar Gagah, Tegallalang Village, faces two main issues: suboptimal business management due to traditional administrative and financial recording systems, and the underutilization of tourism potentials such as agro-tourism, handicraft centers, and natural attractions. The stages of the community service activities are well-structured. It begins with the preparation stage, which involves coordination between the proposing team, the implementers, and the partners. The planning stage includes the preparation of event schedules, meetings with partners, the formation of a support team, and the preparation of outreach materials. The implementation stage is conducted in several sessions, starting with the first visit during the outreach and training sessions. Periodic evaluations are conducted about three months after the training to monitor the partners' progress in applying the knowledge and skills acquired. As such, this community service activity is expected to have a significant positive impact on the development of tourism, the local economy, as well as the preservation of culture and nature in Tegallalang Village.
Peningkatan Literasi Keuangan dan kewirausahaan bagi Siswa SMK Negeri 2 Denpasar melalui Pendekatan Edukasi Berbasis Ekonomi Digital Chandra Adyatma, I Wayan; Sumba Wirawan, I Made Dwi; Arygunartha, Gede Yohanes
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 4 (2025): Edisi Oktober - Desember
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i4.6957

Abstract

Program pengabdian kepada masyarakat ini dilaksanakan di SMK Negeri 2 Denpasar dengan tujuan meningkatkan literasi keuangan dan keterampilan kewirausahaan digital siswa jurusan Akuntansi. Permasalahan utama yang dihadapi mitra adalah rendahnya pemahaman siswa terkait pengelolaan keuangan pribadi dan usaha serta minimnya pemanfaatan teknologi digital dalam mendukung praktik kewirausahaan. Metode pelaksanaan dilakukan melalui lima tahapan, yaitu wawancara kebutuhan mitra, sosialisasi literasi keuangan dan kewirausahaan, pelatihan dan workshop, pendampingan serta evaluasi, dan perumusan keberlanjutan program. Hasil kegiatan menunjukkan adanya peningkatan signifikan, ditandai dengan kenaikan pemahaman literasi keuangan siswa dari rata-rata 45% menjadi 80% setelah pelatihan, terbentuknya sepuluh kelompok usaha siswa dengan empat kelompok yang telah memasarkan produk secara digital, serta lahirnya produk inovasi berupa modul literasi keuangan, template laporan keuangan digital, dan konten promosi daring. Temuan ini menegaskan pentingnya integrasi literasi keuangan dengan kewirausahaan digital di sekolah kejuruan, karena mampu memberikan bekal praktis yang relevan dengan tuntutan dunia kerja sekaligus mendorong lahirnya wirausahawan muda yang adaptif terhadap perkembangan ekonomi digital.
Dampak Kesulitan Keuangan dan Ukuran Perusahaan terhadap Praktik Konservatisme Akuntansi Wirawan, I Made Dwi Sumba
Jurnal Ilmiah Akuntansi & Bisnis Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v9i1.5111

Abstract

Laporan keuangan berfungsi sebagai dasar analisis keuangan dan membantu dalam mengevaluasi kinerja keuangan perusahaan. Konservatisme akuntansi memainkan peran kunci dalam memastikan keandalan dan keakuratan laporan keuangan. Tujuan penelitian ini adalah untuk mengetahui pengaruh kesulitan keuangan dan ukuran perusahaan terhadap konservatisme akuntansi. Penelitian ini dilakukan pada perusahaan sektor transportasi yang tercatat di Bursa Efek Indonesia tahun 2019 – 2021. Variabel independen dalam penelitian ini adalah kesulitan keuangan dan ukuran perusahaan.  Kesulitan keuangan diukur dengan menggunakan model Z Score versi empat variabel yang dirumuskan oleh Altman. Ukuran perusahaan pada penelitian ini diproksikan dengan Ln Total Aset. Variabel dependen dalam penelitian ini adalah konservatisme, yang diproksikan dengan non-operating accrual. Jenis metode penelitian yang digunakan ini ialah metode kuantitatif dengan purposive sampling yang digunakan sebagai metode penentuan sampel. Analisis regresi linier berganda merupakan metode analisis data yang digunakan pada penelitian ini. Hasil uji regresi menunjukkan nilai signifikansi vaiabel konservatisme akuntansi sebesar 0,017 lebih kecil dari alpha = 0,05 yang berarti bahwa kesulitan keuangan berpengaruh positif dan signifikan pada konservatisme akuntansi. Hasil regresi juga menunjukkan bahwa hubungan antara ukuran perusahaan dengan konservatisme akuntansi dengan nilai signifikansi 0,177 lebih besar dari alpha = 0,05 yang berarti bahwa ukuran perusahaan tidak berpengaruh pada konservatisme akuntansi.  
Mekanisme Kualitas Audit dan Implementasi CSR dalam Mengurangi Tax Aggressive Wirawan, I Made Dwi Sumba; Harmana, I Made Dwi
Jurnal Ilmiah Akuntansi & Bisnis Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v8i2.5112

Abstract

Penghasilan negara yang paling dominan bersumber dari pajak. Agresivitas pajak merupakan upaya yang dilakukan perusahaan guna menekan beban pajak yang perlu mereka bayarkan. Pemerintah menganggap pajak sebagai sumber pendanaan pembangunan yang sangat penting. Di sisi lain, dunia usaha justru memandang pajak sebagai beban yang dapat mengurangi keuntungannya. Tujuan penelitian ini adalah untuk mengetahui pengaruh kualitas audit dan corporate social responsibility (CSR) terhadap agresivitas pajak. Penelitian ini dilakukan pada perusahaan property dan real estate yang tercatat di Bursa Efek Indonesia tahun 2020 – 2022. Jenis metode penelitian yang digunakan ini ialah metode kuantitatif dengan purposive sampling yang digunakan sebagai metode penentuan sampel. Analisis regresi linier berganda merupakan metode analisis data yang digunakan pada penelitian ini. Hasil dari penelitian ini menunjukkan bahwa baik kualitas audit tidak berpengaruh terhadap agresivitas pajak, sedangkan Corporate Social Responsibility (CSR) berpengaruh negatif terhadap agresivitas pajak.
SOSIALISASI PAJAK SEBAGAI PEMODERASI PENGARUH INSENTIF PAJAK TERHADAP KEPATUHAN UMKM Sumba Wirawan, I Made Dwi; Budiadnyani, Ni Putu; Dewi, Putu Pande R. Aprilyani
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3977

Abstract

Kepatuhan wajib pajak usaha mikro, kecil, dan menengah dapat membantu pemerintah dalam mengumpulkan pendapatan perpajakan yang diperlukan untuk pembangunan dan penyediaan layanan publik. Dimana dalam hal ini insentif pajak dapat dapat meningkatkan motivasi wajib pajak usaha mikro, kecil, dan menengah untuk memanfaatkan insentif dan mematuhi kewajiban perpajakan. Penerapan insentif pajak dapat mengurangi beban pajak yang harus dibayar oleh wajib pajak usaha mikro, kecil, dan menengah, sehingga mereka cenderung lebih patuh dalam menjalankan kewajiban perpajakan dan memanfaatkan insentif pajak yang telah diberikan. Populasi dalam penelitian ini adalah wajib pajak usaha mikro, kecil dan menengah yang terdapata di Kota Denpasar, dengan jumlah sampel sebanyak 100 wajib pajak. Penentuan sampel menggunakan simple random sampling, dengan menggunakan rumus Slovin. Hasil penelitian menunjukan bahwa insentif pajak berpengaruh pada kepatuhan wajib pajak usaha mikro, kecil dan menengah, sedangkan sosialisasi pajak memperlemah pengaruh insentif pajak pada kepatuhan wajib pajak.
The interplay of self-assessment mechanisms and socialization processes in promoting tax compliance Wirawan, I Made Dwi Sumba; Adyatma, I Wayan Chandra; Edwindra, Riza
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 7 No. 2 (2024): October 2024
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v7i2.96-105

Abstract

Taxation plays a crucial role in Indonesia as it serves as a significant revenue source for the country. Small and Medium Enterprises (SMEs) are particularly important in the economic landscape of Indonesia. This study underscores the significance of tax compliance among Small and Medium Enterprises, particularly in light of global economic challenges and the essential need for tax revenues. Tax compliance is a critical determinant in sustaining government functions and fostering economic growth in Indonesia. It is vital for governments to fulfill their financial obligations, including the provision of public goods, national defense, and support for economic development. However, factors such as tax socialization, understanding of tax regulations, and the application of tax knowledge influence the level of compliance among Micro, Small, and Medium Enterprises (MSMEs). The objectives of this research were to examine the impact of the self-assessment system on tax compliance among MSMEs in Indonesia, and to investigate the mediating role of tax socialization in the relationship between the self-assessment system and tax compliance. This study examined micro, small, and medium-sized business taxpayers in Denpasar City, utilizing a sample size of 100 taxpayers selected through simple random sampling. The findings indicate that self-assessment systems have a positive impact on the compliance behavior of these MSME taxpayers. However, the results suggest that tax socialization does not significantly moderate the relationship between the self-assessment system and taxpayer compliance. 
Co-Authors Anastasia Stephani Mau Bere Arygunartha, Gede Yohanes Arygunartha, Gede Yohanes Chandra Adyatma, I Wayan Desak Ruric Pradnya Paramitha Nida Desak Rurik Pradnya Paramitha Nida Desak Rurik Pradnya Paramitha Nida Edwindra, Riza I Kadek Agus Mahabojana Dwi Prayoga I Made Dwi Harmana I Made Dwi Harmana I Made Dwi Harmana I Putu Gede Satria Wiraharja I Putu Gede Satria Wiraharja I Wayan Chandra Adyatma I Wayan Chandra Adyatma I Wayan Chandra Adyatma Made Gede Wirakusuma Ni Putu Budiadnyani Putu Pande R. Aprilyani Dewi