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EFEKTIFITAS E–FILING TERHADAP PENINGKATAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN TINGKAT KEAMANAN DAN KERAHASIAAN SEBAGAI VARIABEL MODERASI: Studi Empiris Pada Kantor Pelayanan Pajak Pratama Badung Utara I Ketut Yudana Adi
Journal of Applied Management and Accounting Science Vol. 2 No. 1 (2020): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Badung: LPPM Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v2i1.26

Abstract

This study discusses the influence the effectiveness of e-filing to Increase TaxpayerCompliance with Level of Security and Privacy as a variable Moderation on KPP Pratama Badung Utara. The data in this study was obtained from questionnaires distributed to taxpayers using random sampling method. Respondents were used in this study as many as 98 respondents. Hypothesis test used is simple linear regression and Moderated Regression Analysis. The results of this study indicate hat (1) the effectiveness of e-filing and significant positive effect on the Improvement of Taxpayer Compliance. This is proved by simple linear regression analysis obtained showed the value of R Square of 0.135. (2) Security and confidentiality can moderate (strengthen) influence the effectiveness of e-filing to increase compliance individual taxpayers registered in KPP Pratama Badung Utara. This is evidenced through the analysis performed using Moderated Regression Analysis technique that provides value R square of 0.416.
PENGARUH PENERAPAN SELF ASSESSMENT SYSTEM, KESADARAN DAN PEMAHAMAN PERPAJAKANTERHADAP KEWAJIBAN MEMBAYAR PAJAK: Studi Empiris Pada Kantor Pelayanan Pajak Pratama Badung Utara I Ketut Yudana Adi
Journal of Applied Management and Accounting Science Vol. 1 No. 2 (2020): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Badung: LPPM Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v1i2.27

Abstract

This study discusses the Influence of Self Assessment System Implementation, Awareness and Understanding of Tax Liability on Paying Taxes On KPP Pratama Badung Utara. The data in this study was obtained from questionnaires distributed to taxpayers registered in KPP Pratama Badung Utara using probability sampling methods. Respondents were used in this study were 98 responden.Uji hypothesis is used multiple linear regression equation Y = -7.874 - 0.083X1 + 0,522X2 - 0.048X3 + é where partial awareness of taxation affect the obligation to pay taxes is indicated by the level of Sig. 0.002 <0.05, while the self-assessment system and partial understanding of taxation does not affect the obligation to pay taxes, this is indicated by the level of Sig. respectively - variable massing 0.076> 0.05 and 0.759> 0.05, but simultaneously, self-assessment system, awareness and understanding of taxation positive and significant effect on the obligation to pay taxes, this is indicated by the level Sig.0.000 <0.05.
PENDAMPINGAN DAN PEMBERDAYAAN PENGELOLAAN KEUANGAN PADA LPD DESA ADAT CEPAKA I Ketut Yudana Adi; Kukuh Rian Setiawan; Ida Ketut Kusumawijaya
Synergy and Society Service Vol. 1 No. 1 (2021): SAVE: Synergy and Society Service
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (477.535 KB) | DOI: 10.51713/save.v1i1.43

Abstract

Covid 19 pandemic has a huge impact on the Cepaka Village Community, starting from the closure of the tourism sector for foreign tourists, SMEs with low orders, culinary selling products with a low cost strategy, jogging tracks and bicycle tracking which are crowded with domestic tourists, cannot provide economic benefits, so does not give value to farmers who own rice fields that are traversed by cycling tourists or tourists who jog and take selfies as well as the financial behavior of rural communities that tends to be consumptive, causing the Cepaka Village community to not be economically prosperous. The focus of this activity is carried out based on this grouping, namely Creating, packaging / packaging tourism villages by involving all existing potentials, and involving the village community. Management / governance of UKM and services that will be the core products of tourism villages and the impact of tourism villages, and Carry out assistance activities for community financial institutions in cooperatives, LPDs, traditional markets, waste banks and BUMDES of Cepaka Village.
PENDAMPINGAN PEMBUATAN LAPORAN KEUANGAN SEDERHANA UNTUK PENGELOLAAN BUMDESA ADAT CEPAKA KECAMATAN KEDIRI KABUPATEN TABANAN I Ketut Yudana Adi; Ida Ketut Kusumawijaya; Kukuh Rian Setiawan
Synergy and Society Service Vol. 2 No. 1 (2022): SAVE: Synergy and Society Service
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.24 KB) | DOI: 10.51713/save.v2i1.55

Abstract

Cepaka Village has a lot of potential that can be developed and managed by BUMDes. This business unit managed by BUMDes requires good management and accountability in its financial reporting. One form of accountability is to prepare financial reports. This community service program or PKM is carried out to assist in financial reporting of BUMDes business unit activities. The form of PKM carried out is in the form of assistance related to the preparation of financial reports. This activity was attended by all BUMDes managers. The results of the evaluation carried out after implementing the PKM show the understanding and ability to manage and report the finances of the Cepaka Indigenous BUMDes business unit.
KINERJA DEPARTEMEN AKUNTANSI HOTEL BINTANG 5 DI DENPASAR DITINJAU DARI KOMITMEN, KOMPENSASI, KOMPETENSI, DAN MOTIVASI Noni Mirantika; I Ketut Yudana Adi
Journal Research of Accounting Vol. 1 No. 1 (2019): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.91 KB) | DOI: 10.51713/jarac.v1i1.6

Abstract

The success and progress of a company is very much determined by the existence and existing human resources in controlling the company's operational activities. The accounting department as a central part in controlling operational activities is required to have good performance for the sustainability of the company. And it is appropriate for the management to pay attention to the accounting department employees by strengthening employee commitment, providing appropriate compensation, good competence and in accordance with their fields, as well as providing motivation that will improve employee performance. This research was conducted in the accounting department of 5-star hotels in Denpasar which aims to determine the influence of commitment, compensation, competence, and motivation on the performance of accounting department employees both influence partially or simultaneously. Data collection techniques are done by distributing questionnaires to respondents. The population in this study were 154 employees of the accounting department of a 5-star hotel in Denpasar. The sample used in this study were 129 employees. The sampling technique used in this study used a purposive sampling technique. Data analysis techniques used descriptive analysis, instrument test, classical assumption test, multiple linear regression analysis, t statistical test, f test, and test the coefficient of determination (R2). The results of the analysis show a regression model Y = 8.860 + 0.197X1 + 0.197X2 + 0.220X3 + 0.183X4. The conclusions obtained are commitment (X1), compensation (X2), competence (X3), and motivation (X4) partially and simultaneously have a positive and significant effect on the performance of the accounting department (Y). The magnitude of the influence of commitment (X1), compensation (X2), competence (X3), and motivation (X4) on the performance of the accounting department is 63.0% and the remaining 37.0% is influenced by other variables not examined in this study.Keywords: commitment, compensation, compensation, competence, motivation, performance.
PENGARUH MORAL PAJAK, BUDAYA PAJAK DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DI KPP PRATAMA BADUNG UTARA Komang Sani Asih; I Ketut Yudana Adi
Journal Research of Accounting Vol. 1 No. 2 (2020): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.414 KB) | DOI: 10.51713/jarac.v1i2.17

Abstract

This study aims to determine tax morale, tax culture and tax rates on corporate taxpayer compliance in KPP Pratama Badung Utara both partially and simultaneously, the number of taxpayers used as 40 research samples, the data used in this study is primary data distributed through questionnaires. The results showed that the sig value of the tax moral variable (X1) was 0.002 <0.05 tax culture variable (X2) of 0.022 <0.05 and the tax rate variable (X3) was 0.003 <0.05 and the sig F value was 0.000 < 0.05 so that it can be concluded partially and simultaneously the variables of tax moral, tax culture and tax rates affect the taxpayer compliance in the KPP Pratama Badung Utara. The value of the coefficient of determination (R Square) of 0.561 means that 56.1% of corporate taxpayer compliance in KPP Pratama Badung Utara is influenced by tax morale, tax culture and tax rates while the remaining 43.9% is influenced by other variables outside of this study.
PENGARUH LOCUS OF CONTROL, PENGALAMAN, SKEPTISME PROFESIONAL, DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI BALI Putu Yulia Suwantari; I Ketut Yudana Adi
Journal Research of Accounting Vol. 2 No. 1 (2020): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.869 KB) | DOI: 10.51713/jarac.v2i1.23

Abstract

This study aims to determine the effect of locus of control, experience, professional skepticism, and time budget pressure on audit quality of the Public Accounting Firm in Bali. The population on this study is the auditor who works at the Public Accounting Firm in Bali that registered in the Directory Indonesian Institute of Certified Public Accountants (IICPA) in 2019 with population is 107 auditors. Sampling technique use non probability sampling technique that is purposive sampling. The sample in this study is 67 auditors. Data collection technique use interview and questionnaire. Data analysis technique use statistics using the SPSS (Statistical Package for Social Sciences) application program. Tests conducted include: instruments test, classic assumption test, multiple linear regression analysis, statistical test t, statistical test F, and coefficient of determination test (R2 ). The result shows that partially locus of control, experience, professional skepticism, and time budget pressure have positive and significant effect on audit quality of the Public Accounting Firm in Bali. Locus of control, experience, professional skepticism, and time budget pressure simultaneously affect audit quality of the Public Accounting Firm in Bali.
PENGARUH REMUNERASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PEGAWAI DI KANTOR PERTANAHAN KABUPATEN BADUNG Kadek Ayu Putri Dwiyanti; I Ketut Yudana Adi; Made Christin Dwitrayani
Journal Research of Accounting Vol. 2 No. 2 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.783 KB) | DOI: 10.51713/jarac.v2i2.37

Abstract

Badung National Land Agency is a government agency that has the task of carrying out affairs in the field of land and spatial planning. With this responsibility, the government provides remuneration as one of the ways to improve employee performance and of course with a good internal control to achieve the goals set. This study aims to determine the effect of remuneration and internal control systems on employee performance at the Badung National Land Agency. Data was obtained by distributing questionnaires to civil servant with certain criteria at the Badung National Land Agency. The results of this study indicate that there is a simultaneous influence on the variable remuneration and internal control system on employee performance, it can be seen that the F count value is 39.055> F table is 2.72 with a significance level of 0.000 <0.05. The results of this study also showed that the t-count value of the remuneration variable was (3,801), the internal control system (2,487) was greater than the table (1,669), so it was stated that there was an influence on employee performance. In the determination test, there is an effect of 49.9% of the independent variables (remuneration and internal control systems) on the dependent variable (employee performance). Meanwhile, as much as 50.1% is influenced by other variables and is not included in this regression analysis, such as work culture, work motivation, competence, and accounting informationsystems.
PENGARUH PERTUMBUHAN PENJUALAN, PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN SUBSEKTOR MAKANAN & MINUMAN DI BURSA EFEK INDONESIA I Gusti Ayu Kade Sri Wahyuniati; I Ketut Yudana Adi
Journal Research of Accounting Vol. 2 No. 2 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.771 KB) | DOI: 10.51713/jarac.v2i2.39

Abstract

Profit is one of the benchmarks for assessing the success or failure of company management. One of the ratios to measure profit is profitability. The profitability ratio used in this study is the Return on Assets (ROA). ROA shows the company's performance from the use of all its assets to generate profits. This study aims to obtain evidence of the effect of sales growth, cash turnover, accounts receivable turnover, and inventory turnover partially and simultaneously on ROA in food and beverage sub-sector companies on the Indonesia Stock Exchange. The population in this research were all food and beverage sub-sector manufacturing companies on the Indonesia Stock Exchange. The sampling technique used in this study was the purposive sampling method and obtained 10 companies. The analysis technique in this research uses multiple linear regression analysis techniques. The results of this research conclude that sales growth, cash turnover, and inventory turnover partially affect profitability. Meanwhile, accounts receivable turnover does not affect profitability. Simultaneously, sales growth, cash turnover, accounts receivable turnover, and inventory turnover affects profitability. The value of the coefficient of determination (Adjusted R Square) in this research is 0.683%, that's mean 68.3% of profitability is influenced by the variables tested in this research and the leftover is influenced by other variables outside of this research.
PENGARUH KUALITAS INFORMASI AKUNTANSI, PERSEPSI KONTROL PERILAKU, DAN PENGETAHUAN INVESTASI TERHADAP INTENSI INVESTOR DALAM PEMILIHAN SAHAM DI GI-BEI UNIVERSITAS TRIATMA MULYA Luh Lia Maharani; I Ketut Yudana Adi
Journal Research of Accounting Vol. 3 No. 1 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (439.619 KB) | DOI: 10.51713/jarac.v3i1.43

Abstract

This study aims to determine the effect of the quality of accounting information, perceptions of behavioral control, and knowledge of investment on investor intentions in stock selection at Galeri Investasi Bursa Efek Indonesia Universitas Triatma Mulya. The population of this study is the investor of GI-BEI Universitas Triatma Mulya. Samples taken based on non-probability sampling technique using questionnaires as many as 40 respondents. The method of analysis is done using Multiple Linear Regression Analysis. The results showed that the quality of accounting information has a positive and significant effect on investor intentions in stock selection, behavior control perceptions have a positive and significant effect on investor intentions in stock selection, and knowledge of investment has a positive and significant effect on investor intentions in stock selection.