Article Per Year (5 Year)
p-Index From 2019 - 2024
2.133
P-Index
This Author published in this journals
All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana E-Jurnal Akuntansi Universitas Udayana Juara: Jurnal Riset Akuntansi (JRAMB) Jurnal Riset Akuntansi Mercu Buana Widya Akuntansi dan Keuangan Jurnal Abdimas ADPI Sosial Dan Humaniora International Journal of Applied Science and Sustainable Development (IJASSD) Media Bina Ilmiah Jurnal Inovasi Akuntansi
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

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
ECONOMIC VALUATION OF JATILUWIH, PENEBEL TABANAN Putu Ayu Meidha Suwandewi; Putu Novia Hapsari Ardianti
International Journal of Applied Science and Sustainable Development (IJASSD) Vol. 2 No. 1 (2020): International Journal of Applied Science and Sustainable Development (IJASSD)
Publisher : Unmas Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (158.05 KB)

Abstract

This research entitled "Economic Valuation of Jatiluwih, Penebel Tabanan". The purpose of this study was to determine the economic value of Jatiluwih are assessed using contingent valuation method and income approach. The variables used in this study is the willingness to pay as dependent variable and the travel cost, number of visits, income, education, age, quality, and presence or absence attractions substitution as independent variables. The data used in this research is the primary data in the form of questionnaire results from 100 respondents. Equipped also with secondary data which is the data on the number of foreign tourists and domestic visitors to the province of Bali and Tabanan regency in the last five years, as well as data on the number of visitors who visited attractions Jatiluwih in the last five years. Based on the results, the conclusion is that the economic value of Jatiluwih using contingent valuation method is Rp149.541.653.788,51 with the average value willingness to pay of domestic tourism is Rp24.705,88 per individual per visit and Rp. 46.774,00 per individual per year. Average value willingness to pay of foreign is Rp37.325,94 per individual per visit and Rp 37.325,94 per individual per year. The economic value of attractions Jatiluwih based on income approach is divided into two, that is the DCF based attractions Jatiluwih is Rp34.431.981.960,00 and DCF based productive land is Rp4.600.267.876.436.
Panel Regression; Determinan Profitabilitas Perusahaan Hiburan (Studi Pada Perusahaan Entertainment Yang Terdaftar Di Bursa Efek Korea Selatan) Ni Luh Putu Sariani; Desak Made Sukarnasih; Putu Novia Hapsari Ardianti; Yenny Verawati; Ni Made Satya Utami; I Made Purba Astakoni
Media Bina Ilmiah Vol. 17 No. 4: Nopember 2022
Publisher : LPSDI Bina Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.704 KB)

Abstract

Tujuan penelitian mengetahui pengaruh leverage, ukuran perusahaan, pertumbuhan penjualan kepada profitabilitas perusahaan. Populasi studi ini yakni seluruh perusahaan entertainment yang tercantum dalam Bursa Efek Korea Selatan dari tahun 2015-2020. Sampel ditetapkan sesuai kriteria yang ada yaitu sebanyak enam perusahaan seperti SM Entertainment Co. Ltd; JYP Entertainment Corp; YG Entertainmet Inc; Cube Entertainment Inc; CJ ENM Co. Ltd dan Netmarble Corp. Data penelitian dianalisis melalui pendekatan regresi data panel dengan software eviews 12. Hasil uji model menjelaskan bahwa koefisien determinasi yang disesuaikan sebesar 19,20% atau dengan kata lain lebih banyak dijelaskan oleh variabel diluar model. Hasil pengujian hipotesis didapat; Leverage berpengaruh signifikan positif kepada profitabilitas maka hipotesisnya (H1) ditolak; Ukuran perusahaan memberikan pengaruh positif dan tidak signifikan kepada profitabilitas maka hipotesis (H2) ditolak; Pertumbuhan penjualan memberikan pengaruh signifikan positif kepada profitabilitas, maka hipotesis H3 dapat diterima.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEPATUHAN WAJIB PAJAK BADAN DI KPP PRATAMA GIANYAR Putu Novia Hapsari Ardianti; I Nyoman Kusuma Adnyana Mahaputra; Galuh Arya Anisca Utamidewi
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 9, No 1: Mei 2023
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v9i1.3230

Abstract

Kepatuhan wajib pajak pemegang peranan penting guna mewujudkan penerimaan pajak sesuai target. Kepatuhan wajib  pajak yaitu kepatuhan serta ketaatan wajib pajak melakukan hak dan kewajibannya untuk melaporkan serta membayar pajak sesuai dengan aturan dan undang- undang mengenai perpajakan. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh Pelayanan Fiskus, Sosialisasi Perpajakan, Persepsi dan Efektivitas Sistem Pelaporan dan pembayaran, Pemeriksaan Pajak, dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Badan di KPP Pratama Gianyar. Sebanyak 10.414 wajib pajak badan menjadi populasi dalam penelitian ini, dan ditetapkan 100 responden yang terpilih menjadi sampel dengan metode accidental sampling. Uji data menggunakan analisis regresi linier berganda. Hasil analisis menunjukkan bahwa Pelayanan Fiskus, Sosialisasi Perpajakan, dan Persepsi Efektivitas Sistem Pelaporan dan pembayaran memberi pengaruh positif terhadap Kepatuhan Wajib Pajak, namun Pemeriksaan Pajak dan Kesadaran Wajib Pajak ternyata tidak mampu mempengaruhi Kepatuhan Wajib Pajak. Implikasi penelitian ini diharapkan mampu menjadi bahan pertimbangan dalam peningkatan kepatuhan wajib pajak di KPP Pratama Gianyar, dan menjadi refrensi dalam pengembangan penelitian selanjutnya.
Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Denpasar Rambu Hunggu Hau Maritu; Anik Yuesti; Putu Novia Hapsari Ardianti
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i1.6860

Abstract

Taxpayer compliance is an act that reflects obedience and awareness of order in the taxpayer's tax obligations by making payments and reporting on the period and yearly of the taxpayer concerned in accordance with applicable tax provisions. Increasing taxpayer compliance is influenced by many factors, such as tax audits carried out, sanctions given to each taxpayer who violates the regulations, awareness of the taxpayer himself, quality of service provided to taxpayers, and knowledge of taxation owned by each taxpayer. The number of samples used in this study were 100 respondents. The sampling technique used in this research is incidental sampling. The data analysis technique used is Multiple Linear Regression analysis and previously tested research instruments. The results of this study indicate that service quality has a positive effect on motor vehicle taxpayer compliance at the Denpasar Samsat Office, on the other hand tax audits, tax sanctions, taxpayer awareness and tax knowledge do not affect taxpayer compliance. These results indicate that the Denpasar Samsat Office has good service quality where taxpayers feel comfortable and satisfied with the services provided so that it can affect the level of taxpayer compliance.
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