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Journal : Juara: Jurnal Riset Akuntansi

PENGARUH PELATIHAN, MOTIVASI KERJA, PROFESIONALISME, DAN KOMITMEN ORGANISASI PADA KINERJA ACCOUNT REPRESENTATIVE (Studi di Kantor Pelayanan Pajak Madya Denpasar dan Pratama Denpasar Timur) Desiyanti, Ni Made Indri; Negara, I Wayan Suka; Yuniasih, Ni Wayan
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 (487.067 KB)

Abstract

Tax is one source of the State Budget (APBN). Tax service quality is determined by the performance of tax employees, one of which is the performance of Account Representative (AR). With the help of an Account Representative (AR), taxpayers will be easier to administer taxation. Account Representative (AR) is a professional staff whose duty is to provide information and as­sist taxpayers in completing their tax obligations (Ananta, 2010). The dependent variable used in this study is the performance of Account Representative (AR) and its independent variables are training, work motivation, professionalism, and organizational commitment. The popula­tion in this study was all employees of the Account Representative (AR) in the Tax Office (KPP) Middle and East Denpasar as many as 46 people employees of Account Representative (AR). Data collection is done by distributing questionnaires. Data analysis in this study used Multiple Linear Regressions Method. The results of the research and hypothesis testing that have been done can be concluded that work motivation has a positive effect on the performance of Account Representative (AR). Training, professionalism, and organizational commitment have no effect on the performance of Account Representatives (AR). This may be due to the relatively fast transfer of employees so that training and the level of professionalism of employees are not optimal. They need time to make adjustments and learn the characteristics of the taxpayer being handled.
PENGARUH PELATIHAN, MOTIVASI KERJA, PROFESIONALISME, DAN KOMITMEN ORGANISASI PADA KINERJA ACCOUNT REPRESENTATIVE (Studi di Kantor Pelayanan Pajak Madya Denpasar dan Pratama Denpasar Timur) Ni Made Indri Desiyanti; I Wayan Suka Negara; Ni Wayan Yuniasih
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.v9i1.299

Abstract

Tax is one source of the State Budget (APBN). Tax service quality is determined by the performance of tax employees, one of which is the performance of Account Representative (AR). With the help of an Account Representative (AR), taxpayers will be easier to administer taxation. Account Representative (AR) is a professional staff whose duty is to provide information and as­sist taxpayers in completing their tax obligations (Ananta, 2010). The dependent variable used in this study is the performance of Account Representative (AR) and its independent variables are training, work motivation, professionalism, and organizational commitment. The popula­tion in this study was all employees of the Account Representative (AR) in the Tax Office (KPP) Middle and East Denpasar as many as 46 people employees of Account Representative (AR). Data collection is done by distributing questionnaires. Data analysis in this study used Multiple Linear Regressions Method. The results of the research and hypothesis testing that have been done can be concluded that work motivation has a positive effect on the performance of Account Representative (AR). Training, professionalism, and organizational commitment have no effect on the performance of Account Representatives (AR). This may be due to the relatively fast transfer of employees so that training and the level of professionalism of employees are not optimal. They need time to make adjustments and learn the characteristics of the taxpayer being handled.
Pengaruh Whistleblowing dan Penerapan Hukum Karma Phala Pada Pencegahan Kecurangan di LPD Se-Kota Denpasar Ni Ketut Muliati; Ni Wayan Yuniasih; Putu Deddy Samtika Putra
Juara: Jurnal Riset Akuntansi Vol. 11 No. 2 (2021): Juara: Jurnal Riset Akuntansi
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.v11i2.2836

Abstract

Fraud is a problem that is often faced, one of which is the Village Credit Institution. This study wants to examine the effect of whistleblowing and the application of the law of karma phala on fraud prevention. This research was conducted on 34 LPDs in Denpasar City. Research respondents used 84 LPD employees who were determined by the non-probability sampling method. Multiple regression analysis is used to test the research hypothesis. The results showed that whistleblowing and the application of the law of karma phala had a positive effect on fraud prevention in the Denpasar City LPD. KNKG (2008) states that the effectiveness of whistleblowing will increase the participation of the community and company employees to dare to act in the context of preventing fraud and corruption by reporting to the authorities. Individuals who believe in the law of karma phala will avoid unlawful acts.
Pengaruh Teknologi Informasi dan Risiko Bisnis Pada Pengembangan Usaha Mikro Kecil dan Menengah (UMKM) Selama Pandemi Covid-19 di Kota Denpasar Ni Wayan Yuniasih; Putu Deddy Samtika Putra; Sang Ayu Putu Arie Indraswarawati; I Putu Edi Saputra; Ni Kadek Sukma Intan Cahyani
Juara: Jurnal Riset Akuntansi Vol. 13 No. 1 (2023): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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

Abstract

The Covid-19 pandemic has had a major impact on the MSME sector. Business owners are faced with operational changes by taking advantage of technological advances and anticipating business risks. This study aims to determine the effect of information technology and business risk on MSME development. This research was conducted on SMEs in Denpasar City. The research sample used probability random sampling by taking 100 respondents as a sample. Research data was collected through distributing questionnaires. The research hypothesis was tested with multiple regression analysis. The results of the study show that information technology and business risk have a positive effect on MSME development. Entrepreneurs who are able to take advantage of technological advances and have good risk management will grow their business faster.
Co-Authors ., NI PUTU YENI YULIANTARI Anak Agung Ardiantari Anak Agung Ayu Evy Putri Indraswari Anak Agung Ketut Agus Suardika Anak Agung Putu Siska Pramita Dewi Desiyanti, Ni Made Indri Dewa Gede Wirama Dewa Nyoman Badera Dewi, Ida Ayu Sasmita Gusti Ayu Widhi Antari I Dewa Made Rasna Apriana I Gusti Ayu Ratna Santiasih I Kadek Yudi Swa Andika I Made Alit Putra Utama I Made Manik Dwijantara I Putu Deddy Samtika Putra I Putu Edi Saputra I Putu Edi Saputra I Putu Fery Karyada I Wayan Sudiana I Wayan Suka Negara IDA AYU SASMITA DEWI Ida Ayu Sasmita Dewi Kadek Ayu Artini Kadek Dewi Padnyawati Kadek Prayogy Martika Diartiwi Kadek Wiwin Indah Aprilia Luh Putu Gita Sukmayanthi Made Dwi Kharisma Dewi Made Gede Wirakusuma Nathania Ivena Daud Negara, I Wayan Suka Ni Ayu Nesa Laksmini Ni Kadek Arta Fani Ni Kadek Ayu Suastini Ni Kadek Mayang Sari Dewi Ni Kadek Rai Eldayanti Ni Kadek Sukma Intan Cahyani Ni Ketut Krisna Dewi Ni Ketut Mas Arthami Ni Ketut Muliati Ni Ketut Sari Arik Suastini Ni Komang Ersa Santika Widiawati Ni Komang Kharisma Mia Mahartiningsih Ni Luh Mulya Dewi Ni Luh Putu Netria Febriyanti Ni Luh Tina Gayatri Ni Made Indri Desiyanti Ni Putu Ayu Kusumawati Ni Putu Ayu Mirah Anggrima Wati Ni Putu Dinda Dewi Ni Putu Mariani Ni Putu Novi Ayu Antari Ni Putu Trisna Windika Pratiwi Ni Putu Trisna Windika Pratiwi Ni Wayan Alit Erlina Wati Ni Wayan Alit Erlina Wati Ni Wayan Alit Erlinawati Ni Wayan Ayu Ningsih Ni Wayan Desya Dani Swari Ni Wayan Dian Suarini Ni Wayan Kusuma Dewi Putu Cita Ayu Putu Intan Arianto Putu Nuniek Hutnaleontina Sang Ayu Putu Arie Indraswarawati