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All Journal International Journal of Applied Sciences in Tourism and Events Jurnal Bisnis dan Kewirausahaan Bhakti Persada Jurnal Aplikasi IPTEKS Journal of Applied Sciences in Accounting, Finance, and Tax Journal of Applied Sciences in Accounting, Finance, and Tax

Ni Nyoman Aryaningsih

Politeknik Negeri Bali

Author-ID : 3608108

Arts Humanities Economics, Econometrics & Finance Education

Published : 9 Documents Claim Missing Document

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Articles

The Effect of Taxation Understanding and Taxpayer Attitudes on Taxpayer Compliance with Implementation of E-Filing System as Mediation Variable N L M Sugiartini; N S Hardika; N N Aryaningsih
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 1 (2020): April 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v3i1.1800

The tax revenues have not reached the target because the level of taxpayer compliance is still low. One of the efforts done by Direktorat Jenderal Pajak to improve taxpayer compliance is by implementing the e-filing system in tax reporting. The purpose of this study is to determine the effect of taxation understanding, and taxpayer attitudes on taxpayer compliance with implementation of e-filing system as mediation variable. The type of data used in this study are primary data obtained through questionnaires by respondents. The sample in the study was based on purposive sampling method with total sample of 100 individual taxpayers registered at the KPP Pratama Badung Selatan. Statistical testing used to test hypotheses was Partial Least Square (PLS) with SmartPLS 3.0. The results of this study showed that taxation understanding and the implementation of e-filing system have a positive and significant effect on taxpayer compliance. Taxpayer attitude has a negative and not significant effect on taxpayer compliance. Taxation understanding has a positive and significant effect on the implementation of e-filing system. Taxpayer attitude has a positive and not significant effect on the implementation of e-filing system. The implementation of e-filing system can mediate taxation understanding, and the implementation of e-filing systems cannot mediate taxpayer attitude on taxpayer compliance. The next research is expected to add other variables besides taxation understanding variable, taxpayer attitude, implementation of e-filing system, and taxpayer compliance.

CONSTRUCTING ECOTOURISM-BASED BUSINESS COMPETENCY AND ENTREPRENEURAL SPIRIT Ni Nyoman Aryaningsih; Ketut Irianto; I Made Marsa Arsana; I Nyoman Meirejeki
Jurnal Internasional Ilmu Pengetahuan Terapan bidang Pariwisata dan Events Vol 2 No 1 (2018): June 2018
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat (P3M) Politeknik Negeri Bali

Ecotourism is a part of a tourism development as a catalisator of the economy in rural areas in Bali, Indonesia. It is established in rural areas as an effort to improve the quality of life and social identity and to give employment opportunities, income, education and skills, cultural understanding, and to bring the development of entrepreneurial spirit and community welfare. The contribution of income from ecotourism ranges from 15 to 57%, with an average of 12.6% per year. As the title implied, this explorative study with a semantic analysis is done to construct ecotourism-based business competencies and entrepreneural spirit. Primary and secondary data analysis are used through survey and interview. Ecotourism-based business competence can be formed by the community behavior in protecting the natural resources, such as forest as water buffer, entrepreneurship development. The formation of internal competence through the perspective, experience, education, learning by 80% and very dominant influence external competence in the group that can produce human capital. The proportion of internal competence attached to individuals has a very high strength compared to external competencies in ecotourism support services. Internal competence and external competence as the basis of business competence is crucial to the development and sustainability of ecotourism as the basis for developing tourist village. Building an understanding of business competence and entrepreneurial spirit in the development of tourist villages such as ecotourism is expected to have a positive impact to improve the welfare of rural communities

ECOTOURISM BUSINESS COMPETENCE IN CREATING COMMUNITY INCOME Ketut Irianto; Ni Nyoman Aryaningsih; Ni Ketut Masih; Made Bagiada
Jurnal Internasional Ilmu Pengetahuan Terapan bidang Pariwisata dan Events Vol 1 No 1 (2017): June 2017
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat (P3M) Politeknik Negeri Bali

The economic development of a region is determined by the increase of contribution of economic sector activity. The tourism sector is one of the economic sectors that has an important role in and is able to grow the regional economy. Sustainability of the tourism sector of the economy can not be separated from the role of environmental resources as tourism attractions (objects). This study is to analyze ecotourism business competence in creating income of community. The study is designed in a descriptive-quantitative way. The collection of data used is observation and interview. The data used is descriptive-quantitative in order to determine and analyze the ecotourism business competence and its impact on improving income of community. The results show that the strategy to achieve an income community must be supported by having business competence based on ecotourism. Business competence is dominated by social competence in creating people’s income in the tourism sector, yet less attention to other competencies. Ecotourism development is done by building the overall business competence and network of cooperation between the parties concerned.

DEVELOPING OF SALES ACCOUNTING MODEL HOTEL SUPPLIER ON GROWTH OF BUSINESS REVENUE Aryaningsih Ni Nyoman; Putu Rany Wedasuari; Made Bagiada; IGA Oka Sudiadnyani
Jurnal Internasional Ilmu Pengetahuan Terapan bidang Pariwisata dan Events Vol 3 No 2 (2019): December 2019
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat (P3M) Politeknik Negeri Bali

The growth of Hotel's business market share in Bali province is 10% for the last 5 years, when viewed from demand side. This condition as an indication of hotel business in Bali is still moving to grow-flower, so it needs a variety of efforts to boost sales turnover of the business. The supply side of Bali's business ventures is faced with business risk and natural risk or business tipping point, as indicated by trade, hotel and restaurant sector at -8.75%. This research is important to make efforts to realize the strategic plan of Bali State of Polytechnic that is Sustainability Green Tourism. The purpose of this research is to study the development of accounting model of hotel supplier's sales and business growth, and to analyze the impact of development of accounting model of hotel supplier's sales to the growth of business result. Data collection used survey method, in-depth interview and documentation. Data were analyzed descriptive statistics and Geometric index. The research findings show that the sales accounting model uses the time system block. The business risks faced by hotel suppliers are the change of human resource recruitment and replacement, so that the supplier relations of the hotel become disrupted. The growth rate of sales turnover tends to decrease due to natural and business risks.

Behavior Determinants of Young Generation Entrepreneurship Based on Green Accounting Made Bagiada; Ni Nyoman Aryaningsih; I Made Sarjana; Made Dana Saputra
Jurnal Bisnis dan Kewirausahaan Vol 16 No 3 (2020): JBK-Jurnal Bisnis dan Kewirausahaan
Publisher : P3M Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jbk.v16i3.2088

Penelitian ini bertujuan untuk menganalisis faktor penentu perilaku entrepreneuship generasi muda berbasis green accounting. Rancangan penelitian adalah mixed methods (kombinasi kualitatif-kuantitatif). Metode pengumpulan data dilakukan dengan kuesioner, interview dan Group Disscussion. Metode analisis data lapangan dilakukan dengan uji Non-parametrik K-S Test dan Regresi Linear Stepwise (bertahap). Dimensi perilaku dikaji dengan komitmen, pengambilan keputusan, dan sikap. Entrepreneur generasi muda dikaji dengan pengetahuan kognitif, jaringan social, intensitas transaksi. Generasi muda dikaji dari umur, pendidikan, pengalaman, pembelajaran berpikir kritis. Green accounting dikaji dari aktivitas, biaya dan manfaat. Green Accounting (akuntansi lingkungan) merupakan upaya untuk menggabungkan manfaat lingkungan dan biaya ke dalam pengambilan keputusan ekonomi atau hasil keuangan usaha. Hasil penelitian diproleh analisis kurve normal dengan tes K-S ρ-value >α 0,05. Hasil pengujian K-S Test diperoleh z hitung 1,63 < Z Tabel 1,96. Hasil Analisis regresi linear stepwise menunjukkan bahwa penentu perilaku entreprenurship generasi muda berkontribusi terhadap aktivitas sebesar 79,6%, kontribusi terhadap biaya sebesar 53,6%, dan berkontribusi terhadap manfaat yang dihasilkan sebesar 52,9%. Optimalitas fungsi dan peran wirausaha generasi muda diprediksi mampu memecahkan masalah ekonomi. Rekomendasi hasil penelitian bahwa perilaku entreprenurship mampu menghasilkan kesempatan kerja baru dan generating income potential, sehingga perlu kajian lebih dari pengujian lanjutan spirit inovasi dan entrepreneurship muda yang bermanfaat dan berkarya.

PENDEKATAN EKONOMETRIKA UNTUK MENENTUKAN PERUBAHAN TABUNGAN MASYARAKAT Ni Nyoman Aryaningsih
Jurnal Bisnis dan Kewirausahaan Vol 13 No 1 (2017): Jurnal Bisnis dan Kewirausahaan
Publisher : P3M Politeknik Negeri Bali

Penggerak pertumbuhan ekonomi dapat ditentukan oleh sektor-sektor ekonomi. Dilihat dari sisi harga, terjadi potensi tekanan inflasi yang masih tinggi. Meningkatnya permintaan domestik dan harga komoditas internasional memberikan dampak pada peningkatan harga barang dan jasa. Sisi permintaan, pertumbuhan ekonomi didorong oleh peran investasi dan konsumsi rumah tangga serta konsumsi pemerintah. Kuatnya pertumbuhan konsumsi rumah tangga didorong oleh berbagai faktor positif, terutama berupa peningkatan pendapatan masyarakat. Tujuan kajian riset adalah: 1) mengetahui variabel pinjaman investasi, pinjaman lapangan usaha, inflasi, dan tingkat suku bunga dalam menentukan perubahan tabungan masyarakat; 2) Variabel bebas pinjaman investasi, pinjaman lapangan usaha, inflasi, dan tingkat suku bunga secara parsial dapat menentukan perubahan tabungan masyarakat. Kata kunci: pendekatan ekonometrika, tabungan masyarakat.

Karakeristik Perilaku E-Transaksi Kalangan Mahasiswa aryaningsih Ni Nyoman; IGA Oka Sudiadnyani; I Made Wirasyanti Dwi Pratiwi; Putu Rany Wedasuari
Jurnal Bisnis dan Kewirausahaan Vol 15 No 2 (2019): JBK - Jurnal Bisnis dan Kewirausahaan
Publisher : P3M Politeknik Negeri Bali

The market share of e-commerce in Indonesia with the number of internet users grew by 30%. The value of e-commerce transactions is also very high, but the number of internet users for on-line shopping by 7%. Chinese people conduct on-line transactions. by 30%. The growth of e-commerce sales turnover of Asia Pacific region amounted to 42%. Transactions on-line smartphone users, e-mobile banking, e-digital use of other e-applications younger generation 25%. This study aims to examine the characteristics of the dimensions of e-transaction behavior among students and construct the dimensions of e-transaction behavior among students. The respondents of this research are among the 88 students and student who have been and are doing e-transactions of products and services. The data of this study were collected by questionnaire technique, in-depth interview and observation. The research data was analyzed by descriptive statistic and Factor analysis. The results of the research analysis indicate that the dimension of the formation of e-transaction behavior among students is determined by individual decisions, choices and psychology The recommendation of this research result can be formulated e-transactions policy to reduce the negative risk of market opportunity among the young generation.

Techno-Ethics pada Manajemen Perkantoran: Studi Kasus di Pusat Penelitian dan Pengabdian kepada Masyarakat Politeknik Negeri Bali Ida Bagus Putu Suamba; Gede Santanu; Ni Nyoman Aryaningsih; Ni Luh Putu Inten Rumini
Bhakti Persada Jurnal Aplikasi IPTEKS Vol 6 No 1 (2020): Mei 2020
Publisher : P3M Politeknik Negeri Bali

Etika selama ini lebih banyak dikaji dari aspek hubungan manusia dengan manusia. Sejalan berkembangnya science dan teknologi, skup kajian menjadi lebih luas; banyak kasus muncul di dalam menerapkan teknologi, seperti teknologi informasi dan telekomunikasi. Penelitian ini bertujuan untuk merumuskan prinsip-prinsip etika di dalam menerapkan teknologi di dalam manajemen perkantoran khususnya di Pusat Penelitian dan Pengabdian kepada Masyarakat (P3M) Politeknik Negeri Bali sebagai lembaga publik. Data diambil melalui wawancara mendalam dengan pimpinan Politeknik Negeri Bali, dosen pengguna layanan P3M, dan studi dokumen/pustaka. Data dianalisa secara diskriptif. Hasil penelitian ini memperlihatkan adanya prinsip-prinsip etika menjiwai pelaksanaan manajemen perkantorannya. Di sini sudah menggunakan teknologi informasi yang handal sesuai dengan volume kerjanya yang didukung oleh staf yang cukup terlatih. Techno-ethics yang ada dan diterapkan di P3M PNB cukup baik.

Tax Planning Analysis Based on SAVANT Approach at PT ASP N K Tri Meita Budi Claudia; I D M Partika; Ni Nyoman Aryaningsih
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 2 (2022): October - 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

This study aims to determine and analyse the application of tax planning with the SAVANT approach. The issuance of SP2DK shows that the company has not been optimal in fulfilling its tax obligations. This can lead to potential taxes and tax sanctions. So that companies need good and correct tax planning in order to maintain the efficiency of their tax expenses. This study uses qualitative methods with descriptive analysis. The analysis is carried out by examining the fulfilment of corporate tax compliance and arrange tax planning policies based on the SAVANT approach. This study results showed that the application of the SAVANT method was carried out by analysing tax planning including the implementation of the Tax Article 21 and Tax Article 23 planning strategies by applying the gross up method. The company can anticipate, negotiate, and transform their expenses. Based on the analysis of the company's added value with EVA, it shows that the tax planning that has been designed can provide added value of IDR 446.713.775,00. Tax planning analysis using the SAVANT method is expected to be used as the basis for tax decisions by PT ASP, so that the company can maintain the efficiency of their tax expenses and avoid potential tax sanctions.

Co-Authors Gede Santanu Hardika, N S I D M Partika I Gusti Agung Oka Sudiadnyani I Made Bagiada I Made Marsa Arsana I Made Sarjana I Made Wirasyanti Dwi Pratiwi I Nyoman Meirejeki Ida Bagus Putu Suamba Ketut Irianto Ketut Irianto Made Dana Saputra N K Tri Meita Budi Claudia N L M Sugiartini Ni Ketut Masih Ni Luh Putu Inten Rumini Putu Rany Wedasuari Putu Rany Wedasuari

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