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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Jurnal Ilmiah Akuntansi dan Bisnis Amnesty: Jurnal Riset Perpajakan 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 Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Community Services Journal (CSJ) Jurnal Kabar Masyarakat Jurnal Akademik Pengabdian Masyarakat
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

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The Influencing Factors toward Universitas Warmadewa Student Interests in Using Mobile Commerce Desak Rurik Pradnya Paramitha Nida; I Made Dwi Sumba Wirawan; I Made Dwi Harmana
Jurnal Ekonomi & Bisnis JAGADITHA Vol. 7 No. 2 (2020): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Magister Manajemen, Program Pascasarjana, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.7.2.2372.104-113

Abstract

Mobile commerce provides an overview of the development of electronic commerce. The rapid growth of the mobile phone population has accompanied the emergence and development of wireless technology which has made mobile commerce an important part of existing business strategies. The purposes of this study are to treasure the empirical evidence on the factors that influence the interest of mobile commerce users as input for e-commerce providers and users as well as to describe the reflection of the development and needs conditions of the business world, especially in the mobile commerce sector. This study uses primary data collected using a questionnaire, as a data collection method. Data collection method was a survey method through a questionnaire. study belongs to a qualitative research with Multiple Linear Regression Analysis technique. The results showed that the users of mobile commerce have been increasing in number. Besides that, the perceived usefulness, perceived ease of use, perceived cost, perceived social influence, perceived trust, perceived privacy, and perceived security had an impact on the user’s interests in using the mobile commerce.
Pelatihan Penyusunan SPT Tahunan Badan 1771 dan SPT Tahunan Orang Pribadi 1770SS, 1770S, dan 1770 Tahun 2019 dengan INKINDO BALI I Made Dwi Harmana; I Made Dwi Sumba Wirawan; Desak Ruric Pradnya Paramitha Nida; I Wayan Chandra Adyatma; Gede Yohanes Arygunartha
Community Service Journal (CSJ) Vol. 2 No. 2 (2020)
Publisher : Lembaga Pengabdian Kepada Masyarakat, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1078.119 KB)

Abstract

Pengabdian masyarakat dengan INKINDO Bali merupakan suatu bentuk kepedulian kita kepada kelompok masyarakat khususnya pengusaha dan perusahaan yang bergerak di bidang jasa konsultan perencana dan pengawas konstruksi sebagai wajib pajak yang telah memiliki Nomor Pokok Wajib Pajak (NPWP) namun mereka tidak tahu kewajiban yang harus dilakukan sehubungan kepemilikan NPWP tersebut. Kesadaran masyarakat untuk memiliki NPWP merupakan bentuk kepedulian terhadap pembiayaan pembangunan nasional melalui pembayaran pajak. Pajak adalah sumber terbesar penerimaan negara sampai saat ini. Pemerintah khususnya Dirjen Pajak selain mengharapkan dukungan masyarakat dalam bentuk pembayaran pajak, pertanggungjawaban berupa pelaporan SPT Tahunan juga dibutuhkan sebagai ukuran kepatuhan wajib pajak, semakin lengkap SPT terlapor, semakin baik tingkat kepatuhan wajib pajak, sehingga semakin mudah mengedukasi masyarakat dalam ikut membantu pembiayaan negara melalui pembayaran pajak. Metode yang digunakan dalam kegiatan PKM ini adalah metode sosialisasi kepada para peserta dalam hal ini anggota asiosiasi INKINDO Bali. Hasil dari pengabdian ini adalah Masyarakat dalam hal ini anggota INKINDO Bali cukup mengetahui kewajiban perpajakannya sebagai pemilik usaha atau sebagai pelaku profesi. Kedua, Kesadaran anggota INKINDO Bali dalam upaya ikut membantu berpartisipasi dalam pembiayaan pembangunan nasional cukup baik, dilihat dari antusiasme mereka dalam mengikuti pelatihan. Ketiga, Para anggota INKINDO Bali masih kebingungan terkait pemenuhan kewajiban perpajakan mereka sehingga memerlukan mentoring baik dari relawan sekolah vokasi Warmadewa maupun para dosen. Bentuk pengabdian kepada masyarakat yang dilakukan Sekolah Vokasi Universitas Warmadewa ini dapat membantu kedua belah pihak yakni wajib pajak lebih memahami apa hak dan kewajibannya serta membantu DJP dalam peningkatan kepatuhan wajib pajak.
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.
The Impact of Firm Size and Governance on Corporate Tax Avoidance Strategies Wirawan, I Made Dwi Sumba
Jurnal Riset Perpajakan: Amnesty Vol 8, No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study investigates the impact of firm size and corporate governance on tax avoidance strategies in property and real estate companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2022. Tax avoidance, although legal, raises concerns about tax fairness, transparency, and state revenue sustainability. Using a quantitative approach with multiple linear regression analysis, the study examines the roles of firm size, board of directors, independent commissioners, and audit committees in influencing tax avoidance behavior. Data were collected from 58 companies, resulting in 174 firm-year observations. The findings reveal that firm size has a significant negative effect on tax avoidance, indicating that larger firms tend to avoid aggressive tax planning, possibly due to higher public scrutiny and reputational risks. In contrast, the board of directors, independent commissioners, and audit committees show no significant influence on tax avoidance practices. These results suggest that traditional corporate governance mechanisms may be insufficient in curbing tax avoidance in Indonesia’s property sector, highlighting the need for more targeted regulatory interventions and enhanced governance practices. This study contributes to the growing literature on corporate tax behavior in emerging markets by offering empirical evidence from the real estate industry, which is often characterized by asset intensity and unique regulatory treatment. The findings have practical implications for policymakers and regulators seeking to strengthen tax compliance through firm-level characteristics and governance reforms. Future research is encouraged to explore additional moderating variables such as profitability, leverage, and ownership structure to gain a more comprehensive understanding of corporate tax avoidance behavior in the Indonesian context.
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.  
Co-Authors Arygunartha, Gede Yohanes Arygunartha, Gede Yohanes Chandra Adyatma, I Wayan Desak Ruric Pradnya Paramitha Nida 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 Wayan Chandra Adyatma I Wayan Chandra Adyatma I Wayan Chandra Adyatma Made Gede Wirakusuma Ni Putu Budiadnyani Putu Pande R. Aprilyani Dewi