Hita Akuntansi dan Keuangan

Pengaruh Kejelasan Sasaran Anggaran, Sistem Pelaporan dan Peran Perangkat Desa Terhadap Akuntabilitas Pengelolaan Dana Desa Se-Kecamatan Selemadeg Kabupaten Tabanan

Ni Made Aprila Wati — 2024-10-31

Accountability for village fund management is a form of responsibility and obligation for village fund managers to carry out their duties transparently, efficiently and responsibly. Several factors that can influence the accountability of village fund management include clarity of budget targets, reporting systems and the role of village officials. This research aims to determine the influence of clarity of budget targets, reporting systems and the role of village officials on accountability in managing village funds. This research was conducted at the Selemadeg District Village Office, Tabanan Regency. The sample in this research was 80 people with the sample determination method using purposive sampling. Technical analysis uses multiple linear regression analysis. The results show that the variable clarity of budget targets has a positive and significant effect on the accountability of village fund management. The reporting system and the role of village officials does not have a significant effect on the accountability of village fund management.

Pengaruh Modal Usaha, Literasi Keuangan Dan Digital Marketing Terhadap Keberlanjutan UMKM Di Kota Denpasar

Ni Kadek Asri Pramesti — 2024-10-31

The objective of this research to empirically analyze the impact of entrepreneurial, education finansial and digital marketing to sustainability of micro, small and medium-sized enterpreses MSMEs to Denpasar City. In determining the sample, the researchers Slovin formula of 100 respondents using probability sampling using stratified random samplings. PLS-based structural equation models analyze data. The dinding d of The study enterprise capital variables have a positive but non impact on business sustainability, while financial edication dand digital marketing variables significant positive impact on enterprise sustainability.

Pengaruh Pengetahuan Perpajakan, Tax Morale, dan Sikap Love of Money Terhadap Niat Patuh Wajib Pajak

Ni Putu Ayu Febriani — 2024-10-31

The study aims to examine tax knowledge, tax morale, and love of money attitudes that influence non-employee individual taxpayers regarding the intention to comply with taxation. This research was conducted in the coverage area of KPP Pratama West Denpasar using a questionnaire. Accidental sampling was used, and the samples were 100 respondents involved in this study. The SEM PLS to analyze data, in the Smart PLS software. The results indicate tax knowledge and tax morale have a significant positive effect on the intention to comply with non-employee individual taxpayers. The love of money attitude has positive insignificant effect on the intention to comply with non-employee individual taxpayers.

Pengaruh Efektivitas Dana Bantuan Usaha Mikro (BPUM), Penggunaan E-Commerce, Dan Modal Usaha Terhadap Pendapatan Usaha Mikro, Kecil Dan Menengah (UMKM) Se-Kecamatan Denpasar Timur

Ni Luh Ayu Mahayuni — 2024-10-31

This investigate points to decide the impact of Miniaturized scale Commerce Help Reserves (BPUM), the utilize of e-commerce, trade capital on the wage of smaller scale, little and medium undertakings (UMKM) all through East Denpasar Locale. The populace in this think about were all MSMEs in East Denpasar Locale with a add up to of 3,961 MSMEs. Utilizing the Slovin equation, the test gotten in this ponder was 100 MSMEs, which were decided utilizing irregular examining procedures and tried utilizing 3 tests which included investigate tests (legitimacy test and unwavering quality test), classical suspicion test (ordinariness test, multicollinearity test, and heteroscedasticity test) and show possibility test (F test, coefficient of assurance (R2), t factual test.The comes about of this inquire about appear that Small scale Trade Help Stores (BPUM), Utilize of E-Commerce, Trade Capital have a positive impact on the Salary of Miniaturized scale, Little and Medium Undertakings (MSMEs) all through the East Denpasar Locale. Looking at the investigate comes about, within the future all MSMEs in East Denpasar District must be able to extend their monetary pay by going to preparing related to the significance of bookkeeping for smaller scale businesses, utilizing online promoting innovation for MSMEs, expanding development and item creation in arrange to grow the showcase for MSMEs. MSME performing artists

Pengaruh Penerapan Sistem Keuangan Desa, Peran Perangkat Desa, Dan Pengawasan Terhadap Akuntabilitas Pengelolaan Dana Desa

Ni Komang Ayu Narayanti — 2024-10-31

Accountability is the obligation to provide accountability or answer and explain the performance and actions of a person/leader of an organizational unit to parties who have the right or who have the authority to ask for accountability. Accountability in village government is very important because it is a form of accountability media for village government as an entity that manages funds village. This research aims to determine the influence of the implementation of the village financial system, the role of village officials, and supervision of the accountability of village fund management. The population in this study was 128 people who worked as village officials in 7 villages in Ubud District. The number of samples in this study was 56 people who were determined using a purposive sampling technique and tested using multiple linear regression analysis techniques.The results of this research show that the implementation of the village financial system has a positive and significant effect on the accountability of village fund management, the role of village officials has a positive and significant effect on the accountability of village fund management, and supervision has a positive and significant effect on the accountability of village fund management. The suggestions that can be given to village governments in Ubud Subdistrict are expected to provide technical guidance or training to improve the skills of village officials in using village financial system applications with the aim of supporting the smooth running of tasks in terms of village financial management so as to create better village financial management. accountable.

Pengaruh Permodalan, Kualitas Aktiva Produktif, dan Likuiditas Terhadap Profitabilitas Bank Perkreditan Rakyat di Kabupaten Tabanan

Desi Rahmadani Susilo — 2024-10-31

The aim of this research is to determine the effect of capital, productive asset quality and liquidity on the profitability of Rural Banks in Tabanan Regency for the 2020-2022 period.The population in the research was all Rural Banks in Tabanan Regency, totaling 18 BPR units using a saturated sampling technique because the population was relatively small. Data were collected using documentation techniques or non-participant observation by accessing BPR financial reports on the OJK website and analyzed using multiple linear regression analysis. The results of the analysis show that capital has a positive and significant effect on the profitability of Rural Banks in Tabanan Regency. The quality of productive assets has a positive and significant effect on the profitability of Rural Banks in Tabanan Regency. Liquidity has a positive and significant effect on the profitability of Rural Banks in Tabanan Regency. It is recommended for Rural Banks in Tabanan Regency to maintain stability and increase capital ratios, productive asset quality and liquidity so that they can further develop other BPR businesses such as electricity, telephone, internet and other bill payment services, which of course will generate high profits. also higher for BPR.

Pengaruh Profitabilitas, Leverage dan Reputasi Kantor Akuntan Publik Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan

Putu Dhea Apriyanti Utami — 2024-10-31

The Indonesian Stock Exchange requires prompt financial report submissions from all publicly traded companies. Financial reports must be submitted on time in order to provide meaningful information. The purpose of this study is to examine the relationship between the reliability of financial reporting times for property and real estate businesses listed on the Indonesia Stock Exchange from 2019 to 2022 and the following factors: profitability, leverage, and the reputation of the public accounting firm. Using purposive selection, this quantitative study draws from a pool of 57 different businesses. This study makes use of logistic regression analysis for its statistical data. The study found that profitability is a positive attribute that affects financial reporting time accuracy. At the same time, the public accounting firm's reputation and leverage are irrelevant to the performance of financial reports.

Peran Badan Pengawas Memoderasi Pengaruh Komitmen Organisasi Dan Budaya Organisasi Terhadap Pencegahan Kecurangan Pada Koperasi Serba Usaha Se-Kecamatan Mengwi

Komang Ayu Pradnya Lestari Sangging — 2024-10-31

This research aims to analyze the Role of the Supervisory Body in Moderating the Influence of Organizational Commitment and Organizational Culture on Fraud Prevention in Multi-Business Cooperatives throughout Mengwi District. This research uses primary data obtained from interviews and questionnaires and secondary data obtained from supporting data contained in Multi-Business Cooperatives throughout Mengwi District. The population for this research is all supervisors in multi-business cooperatives in Mengwi District, a total of 96 people. The sampling method used in this research is saturated sampling where all members of the population are used as samples, so that the number of samples is the same as a population of 96 respondents. Research data was collected using a questionnaire which was then processed using multiple linear regression analysis with the help of PLS. The results of the research show that Organizational Commitment and Organizational Culture have a positive and insignificant effect on Fraud Prevention. The interaction of Organizational Commitment and Organizational Culture with the Role of the Supervisory Body has not been able to strengthen the relationship between organizational commitment and fraud prevention

Pengaruh Pemberian Insentif Pajak Penghasilan Final Terhadap Kepatuhan Wajib Pajak UMKM Pada Masa Pandemi Covid-19 Seseuai PMK NO.9/PMK.03/2021 Di Kabupaten Badung

Kadek Dwiyanti Agustini — 2024-10-31

Tax incentives represent the government's support for taxpayers aimed at national interests. One swift action taken by the government was the issuance of Minister of Finance Regulation No. 9/PMK.03/2021 regarding Tax Incentives for Taxpayers Affected by the 2019 Corona Virus Disease Pandemic. The key point of this regulation is the reduction of the final income tax rate to 0.5%. With a significant tax incentive for final income, the government aims to maximize the country's tax revenue as part of the national economic recovery effort. This study aims to determine the Influence of Final Income Tax Incentives on SME Taxpayer Compliance during the COVID-19 Pandemic According to Regulation No. 9/PMK.03/2021 in Badung Regency. The sampling technique employed in this research is random sampling, involving 100 SMEs in Badung Regency with a Taxpayer Identification Number (NPWP). The data analysis techniques used include simple linear regression coefficient analysis, determination analysis, and t-test, conducted using computer software (SPSS) Version 26.00 for Windows. The analysis results indicate that the provision of final income tax incentives has a positive and significant effect on taxpayer compliance in Badung Regency.

Analisis Penerapan Sistem Pengendalian Internal Dalam Pemberian Kredit di PT. BPR Krisna Yuna Dana

Ni Kadek Natalia Pratiwi — 2024-10-31

The purpose of this study is to ascertain how internal control system components are applied when granting credit at PT. BPR Krisna Yuna Dana. In order to gather information for this descriptive qualitative study of loan provision at PT. BPR Krisna Yuna Dana, informants were interviewed and observations were made. Data gathering, reduction, presentation, and conclusion/verification are the analysis techniques used. On the basis of the findings and debate, it is possible to draw the conclusion that PT. BPR Krisna Yuna Dana has successfully implemented the internal control system for credit provision. Nonetheless, there are gaps in the communication and informational components, and there is currently little knowledge on the awarding of approved or disapproved credit decisions, and failures still occur when authorizing the granting of credit in communication via the system. through the Banking Smart System application. Apart from that, in the control environment element, there is still a dual task and authority because the existing organizational structure is not yet clear and control activities include policies and procedures and there is no separation of credit giving functions between legal & credit analysis and monitoring & remedial. In this case, the credit provider is also responsible for monitoring the debtor's financial performance during the credit loan which results in arrears in payments, giving rise to bad credit or problematic credit.

Pengaruh Keterlibatan Pemakai, Kemampuan Teknik Personal, Dan Pelatihan Terhadap Kinerja Sistem Informasi Akuntansi Pada Bumdes Di Kecamatan Sukawati

Ni Kadek Feby Arsita Dewi — 2024-10-31

The goal of this research was to identify how factors like user participation, individual engineering skills, and training initiatives impacted Accounting Information System performance. The BUMDes in Sukawati was host to this study. Outer and inner PLS models are used in this data analysis method. Quantitative data, in the form of the numerical results of responses to questionnaires measuring using a likert scale, was employed in this research. According to the analyses, user input has a notable and beneficial influence on the efficiency of the accounting information system. The effectiveness of an organization's accounting information system is positively and noticeably influenced by employees' individual engineering skills. The effectiveness of the accounting information system is positively and significantly impacted by the quality of the training programmes available

Pengaruh Good Corporate Governance dan Budaya Organisasi Terhadap Kinerja Koperasi Simpan Pinjam di Kecamatan Gianyar

I Wayan Ardiyasa 2394 — 2024-10-31

Performance is the result of a worker's efforts in fulfilling his or her job duties. Each employee has a constant, same expectation of excellence from their company or organization. The goal of this study is to investigate the connection between effective corporate governance and a positive workplace environment at savings and loan cooperatives (KSP) in the Gianyar regency. The study's 45 participants were chairmen, secretaries, and treasurers from 15 savings and loan cooperatives (KSP) in the Gianyar District. With a total of 45 individuals, a saturation sampling method was employed in this study. 45 questionnaires were sent to the cooperative's chairman, secretary, and treasurer in order to collect data for this study. To evaluate the data for this research, descriptive statistics and partial least squares (PLS) analysis were used. The results of this research indicate that a solid corporate culture and open corporate leadership are advantageous to savings and loan cooperatives (KSP) in Gianyar District.

Pengaruh Pengakuan Profesionalisme, Penghargaan Finansial, dan Pertimbangan Pasar Kerja Terhadap Minat Untuk Berkarir Sebagai Akuntan Publik

I Gusti Ayu Putu Mirah Intari Dewi — 2024-10-31

Students of accounting have the option of pursuing a career in public accounting. The research team wanted to know how things like prestige in the field, salary expectations, and job prospects might influence people to go into public accounting. The Indonesian Hindu University in Denpasar hosted this study. Samples included 131 people. Information will be collected via questionnaire. Multiple regression analysis is being used to analyze the data. Positive and statistically significant relationship between professional recognition and decreased desire to become a public accountant. Gainful employment in the public accounting sector is strongly influenced by financial incentives. The attractiveness of public accounting as a profession is significantly influenced by the job market.

Pengaruh Partisipasi Pemakai Sistem Informasi Akuntansi, Pengalaman Kerja Personal Dan Kinerja Individu Terhadap Efektivitas Penggunaan Sistem Informasi Akuntansi Pada Lembaga Pengkreditan Desa Se Kecamatan Kuta Utara

Ni Luh Putu Diah Lokita Pratami — 2024-10-31

ABSTRACT

This study aims to determine the effect of User Participation of Accounting Information Systems, Personal Work Experience and Individual Performance on the Effectiveness of Using Accounting Information Systems at Credit Institutions in Se Village, North Kuta District. This research was conducted at 8 Village Credit Institutions (LPD) in North Kuta District with a total of 191 employees. The number of samples in this study were 123 people who were determined by purposive sampling technique and tested using multiple linear regression analysis techniques. The results of this study indicate that the participation of users of accounting information systems has a positive effect on the effectiveness of the use of accounting information systems. Personal work experience has a positive effect on the effectiveness of using accounting information systems. Individual performance has a positive effect on the effectiveness of using accounting information systems. Looking at the research results, in the future the LPD is expected to be able to increase the participation of accounting information system users by providing job training. Job training is expected to provide additional skills and knowledge to employees regarding the use of accounting information systems so that later employees are able to use the system properly so as to produce maximum work results.

Keywords: Users of Accounting Information Systems, Personal Work Experience, Individual Performance, Effective Use of Accounting Information Systems

Pengaruh Pengendalian Internal, Asmetri Informasi Dan Ketaatan Aturan Akuntansi Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi Pada Lpd Se-Kecamatan Tabanan

Kadek Sintya Dewi — 2024-10-31

The purpose of this research is to ascertain whether or not Internal Control, Information Asymmetry, or Compliance with Accounting Rules have any bearing on the Propensity of Accounting Fraud at LPDs in the Tabanan District. There were a total of 82 people employed by the 12 LPDs in Tabanan District that were considered part of the study's population. This study used a purposive sampling method to select 35 participants to be evaluated with multiple linear regression tests. This study's findings suggest that internal controls have a significant and negative impact on the propensity for accounting fraud. Accounting fraud is more likely when there is a discrepancy in the available information. The propensity for accounting fraud is significantly reduced when accounting standards are followed. Based on the findings of the study, the LPD in Tabanan District will need to focus on strengthening the internal control system within the institution and enforcing severe punishments for any violations that occur in the future to establish work discipline and bring down the prevalence of rift tendencies.

Analisis Akuntabilitas Dan Transparansi Pengelolaan Pendapatan Objek Wisata Gunung Kawi Desa Sebatu

Ni Ketut Erlina Yanti — 2024-10-31

Management of revenue from the Gunung Kawi Tourism Object in Sebatu Village, the transparency process is not good. The revenue management of the Gunung Kawi Sebatu tourist attraction has government involvement in revenue management which is good. Participatory management of the income of the Gunung Kawi Tourism Object in Sebatu Village has been carried out, namely there is community involvement in the receipt and utilization of income. Transparency in managing the income of the Gunung Kawi Tourism Object in Sebatu Village is good. management of the Gunung Kawi Tourism Object, Sebatu Village, availability and accessibility of documents, there are already documents used in the revenue management mechanism for the Gunung Kawi Tourism Object, Sebatu Village. Making reports and conveying them to the community in the Sebatu Traditional Village is not good. In this case, the report is presents verbally during a traditional village meeting. The openness of the process and regulatory framework that guarantees transparency is good, namely related to the openness of revenue management at the Gunung Kawi Tourism Object in Sebatu Village.

Pengaruh Kompetensi Sumber Daya Manusia Dan Pemahaman Akuntansi Terhadap Kualitas Laporan

Ni Made Novi Cahyanti — 2024-10-31

Population of this study was BUMDes organizational management and village staff responsible for BUMDes financial administration in Bangli Regency. The sample was taken using a purposive sampling technique, and the data were analyzed using multiple criteria. The study's goal was to determine the impact of human resource competence and understanding of accounting on the quality of BUMDes financial reports. Understanding of accounting has a positive and significant effect on the quality of financial reports at BUMDes in Bangli Regency. It is suggested to BUMDes in Bangli Regency to provide more seminars, trainings for administrators as one of the human resources owned by BUMDes so that BUMDes in Bangli Regency have human resources with high competence, especially understanding well the applicable PSAK ETAP regulations so that administrators who in charge of compiling financial reports to better understand and be able to produce higher quality financial reports.

Analisis Tingkat Kesehatan Koperasi di Kecamatan Manggis Kabupaten Karangasem Tahun 2021 Berdasarkan Petunjuk Teknis Deputi Bidang Perkoperasian No. 15 Tahun 2021

I Made Dedi Kurniawan — 2024-10-31

Based on Technical Instructions for the Deputy for Cooperatives No. 15 of 2021, this study examines the Health Level of Cooperatives in Manggis District, Karangasem Regency in 2021. This study was conducted on 15 cooperatives in the Manggis District, Karangasem Regency. The results of this research show that the health level of cooperatives in Manggis District, Karangasem Regency in 2021, seen from the governance aspect, got a score of 92.06 with a healthy predicate, from the Risk Profile Aspect it got a score of 86.17 with a healthy predicate, seen from the Financial Performance aspect, it got a score of 86.17 with a healthy predicate, a score of 58.31 with the predicate under supervision, and from the capital aspect a score of 90.56 with the predicate is healthy. The health level of cooperatives in Manggis District obtained a score of 77.42 with the title of Fairly Healthy. This research can support the theory of Cooperative Health Level Analysis Based on Technical Guidelines for the Cooperative Sector No. 15 of 2021 as a theoretical research implication.

Budaya Organisasi Sebagai Pemoderasi Pengaruh Good Corporate Governance Dan Kompetensi SDM Terhadap Kinerja Lembaga Perkreditan Desa (LPD) Se-Kecamatan Tampaksiring

Ida Ayu Diah Maharani — 2024-10-31

Performance appraisal is a benchmark to determine the success of the company. Company performance appraisal is one of the ways that managers can fulfill their obligations to capital owners and achieve the goals set by the company. The existence of the LPD as a financial institution also requires the LPD to continuously assess and evaluate its performance. This study aims to determine Organizational Culture as a Moderating Effect of Good Corporate Governance and HR Competence on the Performance of Village Credit Institutions (LPD) throughout the Tampaksiring District. The population in this study were 34 active LPDs throughout the Tampaksiring District with a total of 182 employees. The sampling technique used was a purposive sampling technique so that 102 respondents were obtained consisting of the chairman of the LPD, the treasurer and the chairman of the supervisory body as a sample. Data analysis techniques in this study using PLS (Partial Least Square). The results showed that good corporate governance and human resource competence had a positive and significant effect on LPD performance, organizational culture was able to strengthen the influence of good corporate governance and human resource competence on LPD performance.

Analisis Atas Penghasilan Yang Dikecualikan Dari Objek Pajak Atas Bantuan Atau Sumbangan

Luh Putu Yuniasih — 2024-10-31

The purpose of this study is to determine if it is possible to apply Income Tax to income that is exempt from tax objects under Article 4 Paragraph (3) of the Income Tax Law. This study employs a descriptive qualitative research strategy in which analysts provide context for, or otherwise transform, translate, and explain the significance of, data or phenomena gathered firsthand (Megawani et al., 2018). This study makes use of library searches as its primary method of gathering data. Descriptive analysis was used for this study's research methodology. Research and analysis show that income excluded from objects under Income Tax Article 4 Paragraph 3 may still be subject to income taxation. This is because income excluded from a tax object may be considered a tax object under certain circumstances. To avoid multiple interpretations which can lead to disputes between taxpayers and tax officials, the authors suggest that the government through the tax authorities can legally provide a clear definition of income that is exempt from tax objects. By providing a clear definition according to the concept of the applicable Income Tax Law, it can provide legal certainty for the taxpayer community and tax officials in carrying out their duties.

Pengaruh Persepsi Kemudahan Dan Keamanan Terhadap Kepuasan Penggunaan Financial Technologi (Fintech) Peer To Peer (P2P) Lending Di Denpasar

Ni Luh Putu Eka Anatasia — 2024-10-31

Fintech, short for finanacial technology, is an industry that combines information technology with financial services to provide innovation in financial management and services, changing traditional ways of carrying out transactions, investments, loans and payments. Technical regulations from Bank Indonsia and the Finansial Servicis Authoryty, such as OJK Reglulation number. 77/POJK.01/2016 and Bank Indonesiaa Regulationn no. 19/12/PBI/2017, regulates fintech to facilitate healthy industry growth while protecting consumerss and thee stability of theh financisal system. This resarch aims to deterimine the influencee of perceived convenience and securiity on satissfaction with thae usse ofd financial technology (Fisntech) Pear To Peaer (P2p) Leending in Denpasar. The population for research is all Peer To Peer (P2p) Lending users in the city of Denpasar in 2022 totaling 164,896. The nuumber of sampeles in this studiy was 100 usingg the Slovvin forumula and tested usingg mulitiple linearr regresion analiysis technques.

Based on research, the conclusion is that the ease and security of using the P2P Lending application hass a significnt positivee infeluence on user satisfaction. Therefore, it is recommended that P2P Lending application developers continue to pay attention to and improve the ease and security of transactions for users. In addition, future research could involve other variables to further enrich understanding of the factors that influence user satisfaction, as well as conduct testing on different applications to gain a broader perspective.

Pengaruh Sistem Pengendalian Internal, Teknologi Informasi Dan Budaya Etis Organisasi Terhadap Kecenderungan Kecurangan Akuntansi Dalam Pengelolaan Dana Badan Usaha Milik Desa (BUMDESA) Se Kabupaten Klungkung

Ni Ketut Mulyadewi — 2024-10-31

This evaluation desires to pick the impact of sistem pengendalian interior, data improvement and authentic moral culture on the propensity of bookkeeping extortion in the association of assets from town had attempts (BUMDesa) in Klungkung Rule. Everybody in this study was 229 individuals containing 44 BUMDesa in Klungkung Rule. How much tests in this overview was 129 individuals who were settled utilizing a purposive taking a gander at procedure and had a go at utilizing different straight break faith evaluation methods. The results of this examination show that Sistem pengendalian inside by and large impacts the inclination of bookkeeping extortion. Data improvement impacts the inclination of bookkeeping extortion. The moral culture of the connection impacts the propensity for bookkeeping trickiness. The course that can be given to BUMDesa in Klungkung Rule is to have the decision to remain mindful of and, shockingly, further cultivate things that can decrease the affinity for bookkeeping shakedown, so the association's objectives can be seen

Pengaruh Pengawasan Keuangan Daerah, Akuntabilitas dan Partisipasi Penyusunan Anggaran Terhadap Kinerja Pemerintah Daerah

Anak Agung Putu Agung Wahyu Pratama — 2024-10-31

The purpose of this research is to investigate and analyze how regional financial oversight, accountability, and budgetary participation affect the performance of local government. The research focuses on civil servants who work in 30 regional apparatus organizations located in Tabanan Regency. The study involved 177 individuals, and data was collected using a questionnaire. The sampling method utilized in this study was purposive sampling, while the analysis technique used was multiple linear regression analysis. The results of the study indicated that regional financial oversight did not affect the performance of local government in Tabanan Regency's regional apparatus organization. However, accountability and budgetary participation had a significant and positive impact on local government performance.

Pengaruh Penghapusan Sanksi Administratif, Pembebasan Bea Balik Nama Kendaraan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dengan Sosialiasi Perpajakan Sebagai Variabel Moderasi

I Kadek Bayu Mahardika — 2024-10-31

The objective of this study is to investigate whether the elimination of administrative sanctions, exemption of vehicle title transfer fees, and tax socialization have an impact on the level of compliance of motor vehicle taxpayers. Additionally, this research aims to determine whether tax socialization can mitigate the influence of eliminating administrative sanctions and exemption of vehicle title transfer fees on the level of compliance of motor vehicle taxpayers. The study was conducted at the Gianyar Regency Samsat Office involving 100 respondents using a questionnaire as the data collection instrument. The data analysis method used was Structural Equation Modeling Partial Least Squares (SEM PLS) with Smart PLS software. The research findings indicate that: (1) The elimination of administrative sanctions does not significantly affect the level of compliance of motor vehicle taxpayers. (2) Exemption of vehicle title transfer fees does not have a significant impact on the level of compliance of motor vehicle taxpayers. (3) Tax socialization has a significant positive impact on the level of compliance of motor vehicle taxpayers. (4) The interaction between the elimination of administrative sanctions and tax socialization does not significantly affect the level of compliance of motor vehicle taxpayers in Gianyar Regency. (5) The interaction between the exemption of vehicle title transfer fees and tax socialization also does not significantly affect the level of compliance of motor vehicle taxpayers in Gianyar Regency.

Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM) dan Implementasi Sistem Informasi Aplikasi Pencatatan Informasi Keuangan (Si Apik) Pada Laporan Keuangan Anugerah Bali Computer

Made Hari Krisnayanti — 2024-10-31

This research aim to evaluate whether financial reports based on SAK EMKM have been implemented by Anugerah Bali Computer, compare the financial reports and elements of Anugerah Bali Computer's financial statements with the provisions regulated in SAK EMKM and implement Si Apik in its accounting records and interpret the results of comparative analysis. then draw a conclusion. This research method is a comparative and descriptive qualitative method. Data was obtained through interviews and observations. Comparative data analysis by analyzing the presentation of Anugerah Bali Computer's financial reports with theories referring to the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM), then implemented in Si Apik. The result of this research is that the type of financial report produced is only a profit and loss report so it is not in accordance with SAK EMKM. However, after Si Apik was implemented, the resulting financial reports were profit and loss reports, financial position reports and notes on financial reports which were made manually.

Pengaruh Pengetahuan Investasi, Persepsi Risiko Investasi Dan Modal Minimal Investasi Terhadap Minat Mahasiswa Dalam Berinvestasi Di Pasar Modal

Luh Putu Dian Athari Cahyani — 2024-10-31

The economy of a nation is significantly influenced by the pivotal role that the capital market assume because it has two objectives, covering economic and financial functions. The goal or aim of this study is to evaluate and analyze the impact of students' familiarity with investment, their perception of risk, and the minimum capital they can invest, on their tendency to participate in the capital market. The research focused on a population of 368 majoring in Accounting FEBP UNHI in semesters 5 (2019) and 7 (2020). Through the application of The mathematical equation known as the Slovin formula and Analysis involving multiple linear regression, A group of 78 participants was included in the sample determined. The findings derived from this study indicate that: (1) A higher level of Knowledge related to investments has a beneficial and statistically significant effect on students' interest in participating in the capital market. (2) Student perceptions of investment risk also have a large and positive Influence on students' enthusiasm for the stock market. (3) The amount of minimum investment capital has a positive and Notable impact on the tendency of students to invest Within the financial market.

Pengaruh Good Corporateigovernance , Whistleblowing System Dan Pengendalian Internal Terhadap Pencegahan//Kecurangan (Fraud) Dalam Lembaga Perkreditan Desa

I Ketut Bagus Demi Ryana Putra — 2024-10-31

This study aims to obtain empirical evidence on the Effect of Good Corporate
Governance , Whistleblowing System and Internal Control on Fraud Prevention in
village Credit Institutions in Mengwi Badung district. The Mengwi district LPD was
chosen in this study because of the phenomenon of fraud that occurred in one of the
Mengwi District LPDs. The number of samples taken was 161 respondents. Data
collection techniques by observation, interviews, and questionnaires. Multiple linear
regression analysis technique is the analysis technique used in this study. It was found
that Good Corporate Governance had a positive and significant effect on the variable of
accounting (fraud), Whistleblowing System had a positive and significant effect on the
variable of accounting (fraud) and Internal Control had a positive and significant effect
on accounting (fraud) in the Village Credit Institution Mengwi district. This research can
support the fraud triangle theory as a theoretical research implication. It is hoped that
this research can provide input to improve Good Corporate Governance, Whistleblowing
System, and Internal Control against fraud committed by LPD internal parties with
practical research implications.

Keywords: Good Corporate Governance, Whistleblowing System, and Internal Control
of Fraud Prevention

Faktor – Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Menjalani Program Brevet Pajak

Ni Komang Juliantari — 2024-10-31

The tax brevet serves as the initial phase for students and individuals aspiring to embark on a career in taxation, marking their initial foray into the intricacies of tax practices and regulations. Within this context, several factors come into play in shaping students' decisions regarding the pursuit of the tax brevet, encompassing dimensions such as Career Motivation, Quality Motivation, Economic Motivation, and Tax Knowledge Motivation. This research endeavors to delve into the intricate interplay of these motivational factors and their influence on students' inclination towards undertaking the tax brevet program, particularly within the academic framework of the accounting program at Hindu University of Indonesia. In order to comprehensively analyze this phenomenon, the study encompasses a diverse cohort of active students enrolled in the Accounting Study Program spanning the years from 2017 to 2020 at Indonesian Hindu University, constituting a total of 374 individuals who have successfully completed all requisite taxation courses. Employing probability sampling techniques, specifically simple random sampling methods, the study recruited a sample size of 193 respondents, as determined by the Slovin formula. Through the administration of questionnaires calibrated on a Likert scale for data collection purposes, the study gathered valuable insights into the multifaceted motivations driving students' decisions. Leveraging statistical analysis techniques, including multiple linear regression conducted using SPSS 24.0, the research findings elucidate the significant and positive impact of economic motivation, tax knowledge motivation,quality motivation, and career motivation on accounting students' propensity to pursue the tax brevet program, both collectively and individually.

Kepemimpinan Kepala Desa, Kompetensi Aparat Desa, dan Partisipasi Masyarakat Berpengaruh Terhadap Akuntabilitas Keuangan Pemerintahan Desa Di Denpasar Barat

I Gusti Ayu Made Budiani — 2024-10-31

The study underscores the significance of effectively managing diverse sources of village income, including funds from APBN, PDRD proceeds, and external contributions. Accountability values are crucial in this regard. The research, conducted in West Denpasar District, investigates the impact of village head leadership, official competency, and community participation on financial management accountability. The population comprises all village officials in 8 villages, with 64 individuals selected through purposive sampling. Multiple linear regression analysis reveals that leadership positively influences financial accountability, while competence and community participation also have positive effects on financial management accountability in the West Denpasar District village government.

Pengaruh Literasi Keuangan, Financial Technology Dan Penggunaan E-Commerce Pada Kinerja UMKM Di Denpasar

Ni Ketut Ulan Anjelina Sugiartini — 2024-10-31

Milcro, Small and Meldilum Elntelrprilsels or ofteln calleld MSMEls arel thel drilvelrs of elconomilc growth iln Ilndonelsila and elxpand labor absorptilon. MSMEls thelmsellvels consilst of threlel catelgorilels, namelly milcro busilnelssels, small busilnelssels and meldilum busilnelssels. Thils relselarch ailms to deltelrmilnel thel ilnfluelncel of Filnancilal Liltelracy, Filnancilal Telchnology and thel Usel of El-Commelrcel on thel Pelrformancel of MSMEls iln Delnpasar iln Adoptilng MSMEl Dilgiltalilzatilon. Thel populatilon for relselarch ils all MSMEls iln thel cilty of Delnpasar iln 2022 totalilng 32,476 MSMEls. Thel numbelr of samplels iln thils study was 100 usilng thel Sloviln formula and telsteld usilng multilplel lilnelar relgrelssilon analysils telchnilquels. Thel relsults of thils relselarch show that Filnancilal Liltelracy has a posiltilvel elffelct on thel pelrformancel of MSMEls iln Delnpasar. Filnancilal Telchnology has a posiltilvel elffelct on thel pelrformancel of MSMEls iln Delnpasar. Thel usel of El-Commelrcel has a posiltilvel elffelct on thel pelrformancel of MSMEls iln Delnpasar. For MSMEls iln Delnpasar Cilty, ilncrelasilng filnancilal liltelracy, belilng wilsel iln adoptilng filnancilal telchnology, and actilvelly utillilzilng el-commelrcel platforms wilth crelatilvel markeltilng stratelgilels arel thel kelys to succelss iln supportilng busilnelss growth iln thel rapildly delvellopilng dilgiltal markelt.