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All Journal Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Manajemen Universitas Udayana Jurnal Pengabdian Kepada Masyarakat MAKARDHI MULTIPLE: Journal of Global and Multidisciplinary International Journal of Financial and Investment Studies
Ni Wayan Noviana Safitri
Politeknik ELBajo Commodus
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Perspective Contradiction Regarding Competition and Financial Stability in the Banking Sector: Review of Literature Ni Wayan Noviana Safitri; I Gusti Bagus Wiksuana; Ida Bagus Panji Sedana; I Gde Kajeng Baskara
Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2022.v17.i02.p09

Abstract

This study aims to provide a systematic literature review (SLR) on the scope, measurement, and impact of competition on banking stability. PRISMA technique was used to undertake a meta-analysis of scientific articles. After applying all of the criteria, a total of 42 relevant studies were discovered. Previous research has examined the relationship between banking stability and competition in a variety of countries around the world, and has produced two opposing viewpoints, namely competition fragility and competition stability. The first perspective gets more support. When it comes to the measurement instrument, most studies use the Lerner index to quantify the intensity of competition. It is also discovered that the GMM (Generalized Approach of Moment) approach is widely used. Future research can examine each indicator's strengths and weaknesses further so that it can be used to gauge banking competition in accordance with the banking systems examined in each nation, yielding reliable results. Keywords: competition, stability, banking
LITERASI KEUANGAN DAN FAKTOR PENENTUNYA: STUDI KASUS MASYARAKAT DI LABUAN BAJO Ni Wayan Noviana Safitri; Agus Wahyudi
E-Jurnal Manajemen Vol 11 No 9 (2022)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJMUNUD.2022.v11.i09.p04

Abstract

Tujuan dari penelitian ini adalah untuk melihat faktor-faktor yang mempengaruhi literasi keuangan masyarakat di Labuan Bajo. Kajian ini akan melihat aspek sosial demografi dan ekonomi, serta determinan perilaku keuangan lainnya, untuk melihat bagaimana pengaruhnya terhadap literasi keuangan masyarakat Labuan Bajo. Jenis kelamin, usia, pendidikan, status perkawinan, pekerjaan, pendapatan, jumlah anggota keluarga, penggunaan media massa dan internet, dan keberanian mengambil risiko merupakan karakteristik utama yang diteliti dalam penelitian ini. Untuk menilai komponenkomponen yang mempengaruhi literasi keuangan, digunakan cross section pengumpulan data primer. Populasi penelitian ini adalah seluruh masyarakat Labuan Bajo yang berjumlah 6.973 orang per tahun 2021. Teknik pengambilan sampel yang digunakan adalah random sampling, yang menghasilkan 378 sampel penelitian dengan menggunakan rumus Slovin. Pengaruh masing-masing variabel bebas terhadap literasi keuangan masyaraka Labuan Bajo ditentukan dengan menggunakan analisis regresi linier berganda. Hasil analisis deskriptif menunjukkan bahwa sebagian besar tingkat literasi masyarakat Labuan Bajo adalah sedang (49,2 persen). Sementara itu, studi statistik menunjukkan bahwa gender dan mengambil risiko memiliki dampak negatif pada literasi keuangan, sedangkan usia dan pendidikan memiliki dampak yang positif. Literasi keuangan tidak dipengaruhi oleh status perkawinan, pekerjaan, jumlah anggota keluarga, pendapatan, penggunaan internet, atau media. Kata kunci: Literasi Keuangan; Sosio-Demografi; Sosio-Ekonomi
Peningkatan Pengetahun dan Pengeloaan Dasar Keuangan bagi Pelaku Usaha di Destinasi Wisata Wae Bobok Agus Wahyudi; Ni Wayan Noviana Safitri; Liesiana Kurniawati; Ni Made Dwita Ratnaningsih; Ludgardis Deliman
Jurnal Pengabdian Kepada Masyarakat Makardhi Vol. 2 No. 2 (2022): Jurnal Pengabdian Kepada Masyarakat MAKARDHI
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Pariwisata Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52352/makardhi.v2i2.839

Abstract

Diploma IV-Tax Accounting Study Program at the eLBajo Commodus Polytechnic has duties and responsibilities to the community to carry out the Tri Dharma of higher education, one of which is community service. Therefore, the community service team consisting of lecturers from the Diploma IV-Tax Accounting Study Program at the eLBajo Commodus Polytechnic provided socialization in the financial sector to increase knowledge in financial management for managers and business actors at Wae Bobok Tourism Destinations. The importance of this community service is because there are still deficiencies in financial management, ranging from human resources who do not have competence in financial management to inadequate supporting facilities and infrastructure. implementation of Community Service activities DIV-Tax Accounting Study Program which was attended by 20 participants consisting of shop owners or stalls as well as managers of tourist attractions at Wae Bobok Tourism Destinations, as well as other village communities who are interested in participating. Participants also hope that this activity can be continued with regular sustainability training and mentoring.
Improvement of Understanding in the Use of E-Taxation System for Tourism Operators in Labuan Bajoe: Peningkatan Pemahaman Penggunaan E-Sistem Perpajakan Pada Pelaku Pariwisata Di Labuan Bajo Dea Arme Tiara Harahap; Agus Wahyudi; Ni Wayan Noviana Safitri; Ni Made Dwita Ratnaningsih; Ludgardis Deliman
MULTIPLE: Journal of Global and Multidisciplinary Vol. 1 No. 2 (2023): August
Publisher : Institute of Educational, Research, and Community Service

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

Abstract

Community Service is one of the programs carried out by the Bachelor of Applied Tax Accounting Study Program to carry out the Tri Dharma of Higher Education. Community Service consisting of lecturers and students of the Applied Undergraduate Program in Tax Accounting at the eLbajo Commodus Polytechnic provided material in the field of Introduction to e-system taxation, especially NPWP, and introduction to E-Filling for tourism actors in Labuan Bajo. The method in this activity uses the case study method and is accompanied directly by the Community Service team to tourism actors in resolving tax cases. The importance of community service activities is carried out because there is still a lack of understanding in the field of taxation. It is hoped that after participating in community service activities delivered by the tax accounting study program, tourism actors in Labuan Bajo can pay taxes correctly and regularly in the future
WILLINGNESS TO PAY FOR TOURISTS TAX IN PREMIUM DESTINATIONS: LABUAN BAJO CASE STUDY Reynaldo Angga Siagian; Ni Wayan Noviana Safitri; Thyophoida W. S. Panjaitan
International Journal of Financial and Investment Studies (IJFIS) Vol 3 No 2 (2022): OCTOBER 2022
Publisher : Finance and Investment Program, School of Business and Management - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijfis.3.2.94-100

Abstract

The government is trying to break away from dependence on the exploitation of natural resources, so in recent years, it has focused on tourism. The Covid-19 pandemic has greatly impacted the tourism sector, but in 2022 the level of foreign tourist visits to Indonesia is slowly starting to improve. Labuan Bajo is one of the areas targeted by the government to be developed in the tourism sector to make premium destination spots, in supporting the existence of tourism, various infrastructures are built so that they can become world-class destinations. In addition, Labuan Bajo also offers natural tourism products that require sustainability to maintain their natural habitat and certainly require considerable costs in conducting regular monitoring and maintenance. The existence of high development and operational costs, the government needs to find ways to obtain optimal state revenue, especially in terms of taxes charged to tourists. The revenue obtained from the tourism tax is a very important financial source for the government and tourism authorities to ensure the sustainability of the tourism sector and can improve the quality of destinations given to visitors to tourist attractions. In an effort by tourism policymakers to create an efficient and fair tax system in tourist destinations, it is very important to understand tourists' perceptions of willingness to pay (WTP), tax rates, and optimal allocation. This research is a qualitative study, and the purpose of this study is to evaluate the tourism tax charged to tourists as compensation to get optimal regional income and to measure the willingness to pay tourists. The ability to pay is necessary to know how much the government can attract taxes to get optimal local revenue but not be too burdensome for tourists. This research will also explore tourist perceptions regarding taxes and what things need to be developed so that absorption from state and regional budgets can be effective in developing destination areas, especially in a sustainable manner. The approach used in data collection using semi-structured in-depth interviews with international tourists visiting Labuan Bajo, East Nusa Tenggara. This research is expected to be used by policymakers to understand the optimal value of tourism taxes to be able to develop their regions.
Co-Authors Agus Wahyudi Agus Wahyudi Dea Arme Tiara Harahap I Gde Kajeng Baskara I Gusti Bagus Wiksuana Ida Bagus Panji Sedana Liesiana Kurniawati Ludgardis Deliman Ni Made Dwita Ratnaningsih, Ni Made Dwita Siagian, Reynaldo Angga Thyophoida W. S. Panjaitan