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Putu Novia Hapsari Ardianti
Universitas Mahasaraswati Denpasar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY (CSR) PERGURUAN TINGGI DAN IMPLIKASINYA PADA INTAKE PERGURUAN TINGGI SWASTA DI BALI Ardianti, Putu Novia Hapsari; Dewi, Ni Luh Putu Sandrya
Jurnal Riset Akuntansi (JUARA) Vol 8 No 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (834.553 KB)

Abstract

The concept of implementation of Corporate Social Responsibility (CSR) has been applied to the company, although actually every organization, not to mention the college must have social responsibility to the community and environment. For college, the form of social responsibility is formally implicit in Tridharma Perguruan Tinggi in the community. Implementation of wide social responsibility of universities covering the environment, society, business / industry, local government. The main problem in this research is: whether the implementation of CSR affect the Intake of Private Higher Education in Bali. Population in this research is university private that exist in Bali which amounted to 3 universities spread in Denpasar, Badung, and Tabanan. Analysis technique used is logistic regression. Based on the results of the analysis shows that CSR has a positive effect on the Intake of Higher Education. This means that the activity of CSR of Higher Education becomes a separate consideration by the community in choosing a university. The higher the intensity of CSR conducted by universities, the public views that universities have awareness of the community in implementing science and technology so that people will choose the college.
ANALYSIS OF FACTORS THAT AFFECTING THE EXPORT OF WOODEN CRAFT Adiyadnya, Made Santana Putra; Ardianti, Putu Novia Hapsari
Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (519.843 KB)

Abstract

Indonesia as a developing country always to increase development, with the main goal is to be realize a democratic society and to be prosperous country. International trade can create profits with provide opportunities to each country in export sector from manufactured goods or services. The government is expected to be able to develop competitiveness of Balinese hand­icraft products in export sector of woods craft optimally, then this condition will contribute for Indonesia’s foreign exchange reserves. Art in Bali is one thing attraction for tourists, so many wooden craft traders who showcased his work for sale to tourists. The purpose of this study are: 1) to know the effect of tourist visits, inflation and exchange rate of US Dollar and simultaneous to export of wooden crafts in the Province of Bali; 2) to know the effect of tourist visits, inflation and exchange rate of US Dollar and partial to export of wood­en crafts in the Province of Bali. The result of this research were: 1) effect of tourist visits, inflation and exchange rate of US Dollar and simultaneous to export of wooden crafts in the Province of Bali was significant; 2) variable tourist visits and the US Dollar exchange rate has a positive and significant effect to export of wooden crafts in the Province of Bali, then inflation have no partial effect to export of wooden crafts in the Province of Bali.
PELATIHAN DAN PENDAMPINGAN MANAJEMEN USAHA KERAJINAN LIMBAH BATU PADAS DI KABUPATEN BADUNG BALI Satya Utami, Ni Made; Verawati, Yenny; Novia Hapsari Ardianti, Putu; Ketut Ribek, Pande; Purba Astakoni, I Made
Jurnal Abdimas Adpi Sosial dan Humaniora Vol. 2 No. 2 (2021): Jurnal Abdimas ADPI Sosial dan Humaniora
Publisher : Asosiasi Dosen PkM Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47841/jsoshum.v2i2.208

Abstract

Local handicrafts Bali got a lot of challenges and competitors from outside the region so that the SMEs are required creativity to create the product design, improve the production process, quality, coloring products, and it remains to accentuate the local wisdom, to attract the tastes of consumers and is one of the efforts to increase sales and be able to compete outside the region. The purpose of devotion is doing the arrangement layout of the production process, improve the quality, design, staining, burning products to be ready for export, as well as perform administrative bookkeeping simple, to improve the welfare of the SME Partners so that businesses can be sustainable. A method of devotion through this approach: (1) socialization and arrangement of means of layout, (2) training and mentoring, (3) monitoring and evaluation. The results of the devotion of the SME Partners have layouts work better so the shelves and the process of production has separate, business management simple bookkeeping made regular and periodic, can create a design attractive product with painting techniques and burning can cause the effect of the product a memorable vintage. The evaluation is done as an input for the improvement of activities of that kind of next. Conclusion SMEs can improve product quality and accelerate the production process, the enrichment of the field of coloring and combustion products to realize the variety and quality of the product increased.
IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY (CSR) PERGURUAN TINGGI DAN IMPLIKASINYA PADA INTAKE PERGURUAN TINGGI SWASTA DI BALI Putu Novia Hapsari Ardianti; Ni Luh Putu Sandrya Dewi
Juara: Jurnal Riset Akuntansi Vol. 8 No. 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v8i2.108

Abstract

The concept of implementation of Corporate Social Responsibility (CSR) has been applied to the company, although actually every organization, not to mention the college must have social responsibility to the community and environment. For college, the form of social responsibility is formally implicit in Tridharma Perguruan Tinggi in the community. Implementation of wide social responsibility of universities covering the environment, society, business / industry, local government. The main problem in this research is: whether the implementation of CSR affect the Intake of Private Higher Education in Bali. Population in this research is university private that exist in Bali which amounted to 3 universities spread in Denpasar, Badung, and Tabanan. Analysis technique used is logistic regression. Based on the results of the analysis shows that CSR has a positive effect on the Intake of Higher Education. This means that the activity of CSR of Higher Education becomes a separate consideration by the community in choosing a university. The higher the intensity of CSR conducted by universities, the public views that universities have awareness of the community in implementing science and technology so that people will choose the college.
ANALYSIS OF FACTORS THAT AFFECTING THE EXPORT OF WOODEN CRAFT Made Santana Putra Adiyadnya; Putu Novia Hapsari Ardianti
Juara: Jurnal Riset Akuntansi Vol. 9 No. 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v9i1.300

Abstract

Indonesia as a developing country always to increase development, with the main goal is to be realize a democratic society and to be prosperous country. International trade can create profits with provide opportunities to each country in export sector from manufactured goods or services. The government is expected to be able to develop competitiveness of Balinese hand­icraft products in export sector of woods craft optimally, then this condition will contribute for Indonesia’s foreign exchange reserves. Art in Bali is one thing attraction for tourists, so many wooden craft traders who showcased his work for sale to tourists. The purpose of this study are: 1) to know the effect of tourist visits, inflation and exchange rate of US Dollar and simultaneous to export of wooden crafts in the Province of Bali; 2) to know the effect of tourist visits, inflation and exchange rate of US Dollar and partial to export of wood­en crafts in the Province of Bali. The result of this research were: 1) effect of tourist visits, inflation and exchange rate of US Dollar and simultaneous to export of wooden crafts in the Province of Bali was significant; 2) variable tourist visits and the US Dollar exchange rate has a positive and significant effect to export of wooden crafts in the Province of Bali, then inflation have no partial effect to export of wooden crafts in the Province of Bali.
PENGARUH PENGANGGARAN PARTISIPATIF PADA BUDGETARY SLACK DENGAN ASIMETRI INFORMASI, SELF ESTEEM, LOCUS OF CONTROL DAN KAPASITAS INDIVIDU SEBAGAI VARIABEL MODERASI Putu Novia Hapsari Ardianti; I Made Sadha Suardhika; I D. G. Dharma Suputra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.05.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (78.048 KB)

Abstract

Budgetary participation not always has a linear effect on budgetary slack. This is because the contingency factors, four of them are asymmetry information, self-esteem, locus of control, and individual capacity. The research aimed to determine whether asymmetry information, self esteem, locus of control, and individual capacity capability to moderate the effects of participatory budgeting on budgetary slack. The data was collected using questionnaire. The amount of samples in this research were 110 echelon SKPD’s Jembrana selected by purposive sampling method. The analysis technique used regression analysis moderation. The result showed that participatory budgeting had a positive effect on budgetary slack. Self-esteem and locus of control weaken the effect of participatory budgeting on the budgetary slack, while asymmetry information is not be able to strengthen the effect of participatory budgeting on budgetary slack, and the individual capacity is not be able to weaken the effect of participatory budgeting on budgetary slack.
Profitabilitas, Leverage, dan Komite Audit Pada Tax Avoidance Putu Novia Hapsari Ardianti
E-Jurnal Akuntansi Vol 26 No 3 (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.v26.i03.p13

Abstract

Tax avoidance is an action to reduce taxable income through tax planning either by following the applicable rules or not. This study aims to examine the effect of profitability, leverage, and audit committees, on tax avoidance measured using the proxy of effective tax rates (ETR) in manufacturing companies listed on the Indonesia Stock Exchange during the 2015-2017 observation period. The method of determining the sample of this study used a purposive sampling method and obtained 14 manufacturing companies. The analysis technique in this study uses multiple regression analysis techniques. Test results show that profitability and audit committees have no effect on tax avoidance. While leverage has a negative effect on tax avoidance. The theoretical implication of this research is that it can be a reference source of research relating to tax avoidance activities and can support interest theory, while practical implications are as a consideration for companies in making business decisions, especially in their tax activities Keywords: Return On Assets (ROA), Debt To Equity Ratio (DER), Audit Committee, Effective Tax Rate (ETR).
Self Efficacy, Partisipasi Anggaran, Asimetri Informasi, Emosional Stability dan Penekanan Anggaran terhadap Senjangan Anggaran Putu Novia Hapsari Ardianti; Ni Nyoman Sri Rahayu Damayanti; I Made Surya Prayoga
E-Jurnal Akuntansi Vol 31 No 2 (2021)
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.2021.v31.i02.p20

Abstract

A budget is an organizational plan stated in a monetary unit and drawn up for a period of time. The process of budgeting can trigger the behavior of budget implementers to conduct budgetary slack due to negative subjective attitudes and norms owned by budget executives. This makes research on the factors that affect the budgeting slack important to be carried out. This study used data collection techniques with questionnaires. All research instruments are valid and reliable. This research has also been freed from the problem of classical assumptions. The results were tested with multiple linear regression analysis. The results showed self-efficacy, budget participation, information asymmetry, and budgetary emphasis influenced the budgetary slack. On the other side emotional stability has no significant effect on the budgetary slack. Keywords: Self-efficacy; Budget Participation; Information Asymmetry; Emotional stability; Budgetary Emphasis; Budgetary Slack.
Pelatihan dan Pendampingan Manajemen Usaha Kerajinan Limbah Batu Padas di Kabupaten Badung Bali Ni Made Satya Utami; Yenny Verawati; Putu Novia Hapsari Ardianti; Pande Ketut Ribek; I Made Purba Astakoni
Jurnal Abdimas Adpi Sosial dan Humaniora Vol. 2 No. 2 (2021):  Jurnal Abdimas ADPI Sosial dan Humaniora
Publisher : Asosiasi Dosen Pengabdian kepada Masyarakat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47841/jsoshum.v2i2.141

Abstract

Local handicrafts Bali got a lot of challenges and competitors from outside the region so that the SMEs are required creativity to create the product design, improve the production process, quality, coloring products, and it remains to accentuate the local wisdom, to attract the tastes of consumers and is one of the efforts to increase sales and be able to compete outside the region. The purpose of devotion is doing the arrangement layout of the production process, improve the quality, design, staining, burning products to be ready for export, as well as perform administrative bookkeeping simple, to improve the welfare of the SME Partners so that businesses can be sustainable. A method of devotion through this approach: (1) socialization and arrangement of means of layout, (2) training and mentoring, (3) monitoring and evaluation. The results of the devotion of the SME Partners have layouts work better so the shelves and the process of production has separate, business management simple bookkeeping made regular and periodic, can create a design attractive product with painting techniques and burning can cause the effect of the product a memorable vintage. The evaluation is done as an input for the improvement of activities of that kind of next. Conclusion SMEs can improve product quality and accelerate the production process, the enrichment of the field of coloring and combustion products to realize the variety and quality of the product increased.
KETEPATAN PENGALOKASIAN, SELF ASSESSMENT SYSTEM, DAN TARIF PAJAK TERHADAP TAX EVASION BAGI WAJIB PAJAK ORANG PRIBADI Putu Novia Hapsari Ardianti
Jurnal Widya Akuntansi dan Keuangan Vol 3 No 2 (2021): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v3i2.1642

Abstract

Taxes have a very big influence in a country, without taxing state life will not work well. The role of tax revenue for a country is very dominant in supporting the running of government and development financing, however, the reality in the field is that the awareness of taxpayers in paying taxes is still low. This study aims to determine the effect of allocation accuracy, self-assessment system, and tax rates on tax evasion for individual taxpayers at the Kantor Pelayanan Pajak Pratama Tabanan. The study population was 200,947 individual taxpayers registered at the Kantor Pelayanan Pajak Pratama Tabanan. The sample in this study were 100 individual taxpayers who were determined based on the accidental sampling method. The analytical method used is multiple linear regression analysis which previously performed instrument tests, classical assumption tests (normality test, multicollinearity test and heteroscedasticity test) and model feasibility tests. The results showed that allocation accuracy and tax rates had positive effect on tax evasion, meanwhile self-assessment system had no effect on tax evasion. Suggestions based on this research are the Kantor Pelayanan Pajak Pratama Tabanan can use the results of this study as reference material to determine the policies needed to overcome tax evasion actions carried out by taxpayers. Future research is expected to add other independent variables to increase variation and find out other causes that can influence the tax evasion action.
Co-Authors Anik Yuesti Astakoni, I Made Purba Desak Made Sukarnasih Galuh Arya Anisca Utamidewi Gek Yunita Dewi Endika I Dewa Gede Dharma Suputra I Ketut Sunarwijaya I Made Purba Astakoni I Made Sadha Suardhika I Made Surya Prayoga I Nyoman Kusuma Adnyana Mahaputra Made Santana Putra Adiyadnya Made Santana Putra Adiyadnya, Made Santana Putra Ni Luh Putu Sandrya Dewi Ni Made Satya Utami Ni Nyoman Sri Rahayu Damayanti Pande Ketut Ribek Putu Ayu Meidha Suwandewi Rambu Hunggu Hau Maritu Yenny Verawati