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PENGARUH PENERAPAN KEBIJAKAN TAX AMNESTY, PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA DENPASAR TIMUR Anggarini, Luh Putu Irma; Yuesti, Anik; Sudiartana, I Made
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 (542.529 KB)

Tax is a compulsory contribution to the state that is owed by an individual or an entity thatis compelling under the law, by not receiving direct compensation and being used for state needsfor the greatest prosperity of the people. This study aims to determine or reexamine the influenceof the application of tax amnesty policies, knowledge of taxation, awareness of taxpayers, andtax sanctions on individual taxpayer compliance at the Pratama Tax Office in East Denpasar.The sampling method in this study used accidental sampling method, with a total sampleof 100 respondents calculated using Slovin formula. The data analysis technique used is multiplelinear regression analysis techniques. The results of this study indicate that the awareness of taxpayersand taxation sanctions has a positive effect on individual taxpayer compliance at the EastDenpasar Tax Service Office which is indicated by the significance value of each variable which is0.001 and 0,000 while the tax amnesty policy and knowledge of taxation do not affect mandatorycompliance personal tax at the Primary Tax Office in East Denpasar, with a significance value ofeach variable which is 0.363 and 0.529.

Role of Corporate Social Responsibility in Supply Chain Management and Increasing Corporate Value Yuesti, Anik; Ayu R. Rumanti, I Gusti; Kepramareni, Putu; Suardhika, I Nengah
International Journal of Supply Chain Management Vol 9, No 1 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract- This study aims to determine the effect of profitability, leverage and company size on firm value as well as the role of corporate social responsibility (CSR) in supply chain management, moderating the effect of profitability, leverage and company size on firm value. The sample comprises 28 manufacturing companies listed on the Indonesia Stock Exchange, taking their financial reports from 2015 to 2017. Data were collected from the annual financial statements of the companies obtained from the IDX. Data were analysed through classic assumption test, interaction test with moderated regression analysis and F and t test for significance. Results showed that profitability positively and significantly affects 4,679 firm value with a significance level of 0,000. Leverage negatively and significantly affects -2.682 firm value with a significance level of 0.009. The size of the company positively and significantly affects 3,851 company value with a significance level of 0,000. Interaction analysis results show that CSR moderates the effects of profitability, leverage and company size on firm value.

Professional Commitment And Whistleblowing Intention: The Role Of National Culture Ni Wayan Rustiarini; Anik Yuesti; Ni Putu Shinta Dewi
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to identify the effect of professional commitment on whistleblowing intentions. This study also analyzes the role of Hofstede's five dimensions of national culture as moderating variable, including power distance, collectivism, masculinity, uncertainty avoidance, and long-term orientation. This study used a survey method. The primary data collection was through a questionnaire distributed to 92 auditors in accounting firms in Bali Province. The result shows that professional commitment positively affects whistleblowing intention. The moderating variable's roles are power distance and collectivism's culture weaken professional commitment and whistleblowing intention relationship. Two other cultures, namely masculinity and a long-term orientation, are proven to strengthen the relationship between professional commitment and whistleblowing intention. Contrary, uncertainty avoidance culture has no significant effect. Theoretically, this study confirms the role of the national culture in the auditing context. This result practically adds insight to regulators and accounting firm leaders in formulating regulations regarding the appropriate whistleblowing system for organizations. There are two limitations. First, this study uses a survey method. This method allows for social desirability bias for sensitive variables, such as whistleblowing. This study also uses the national culture popularized by Hofstede about forty years ago. Thus, further research might use other popular models.

PENGARUH PENERAPAN KEBIJAKAN TAX AMNESTY, PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA DENPASAR TIMUR Luh Putu Irma Anggarini; Anik Yuesti; I Made Sudiartana
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.v9i1.302

Tax is a compulsory contribution to the state that is owed by an individual or an entity thatis compelling under the law, by not receiving direct compensation and being used for state needsfor the greatest prosperity of the people. This study aims to determine or reexamine the influenceof the application of tax amnesty policies, knowledge of taxation, awareness of taxpayers, andtax sanctions on individual taxpayer compliance at the Pratama Tax Office in East Denpasar.The sampling method in this study used accidental sampling method, with a total sampleof 100 respondents calculated using Slovin formula. The data analysis technique used is multiplelinear regression analysis techniques. The results of this study indicate that the awareness of taxpayersand taxation sanctions has a positive effect on individual taxpayer compliance at the EastDenpasar Tax Service Office which is indicated by the significance value of each variable which is0.001 and 0,000 while the tax amnesty policy and knowledge of taxation do not affect mandatorycompliance personal tax at the Primary Tax Office in East Denpasar, with a significance value ofeach variable which is 0.363 and 0.529.

THE EFFECT OF THE UTILIZATION OF INFORMATION TECHNOLOGY AND ORGANIZATIONAL CULTURE ON EMPLOYEE MOTIVATION AND PERFORMANCE Ni Komang Prasiani; Anik Yuesti; Nengah Sudja
JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Vol 2 No 1 (2020): Journal of Accounting, Entrepreneurship and Financial Technology
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v2i1.1865

The purpose of this study is to determine the relationship between organizational culture variables, information technology, and employee performance, whether or not technology plays a role in improving employee performance. The population in this study is the Information System Users (SINERGY) in the Bali Design and Business Institute, consisting of 81 lecturers and employees. Data relating to research variables were collected using questionnaires that were distributed to all respondents and filled in by the respondents themselves based on the respondents' perceptions. Based on the instrument test performed, it was proven that all statement items in the questionnaire are valid and reliable. This study uses Structural Equation Modeling (SEM) analysis. The results indicate that: the use of information technology has a positive and significant effect on motivation. Organizational culture has a positive effect on motivation. The use of information technology has a positive on employee performance. Organizational culture has a positive effect on employee performance. Motivation has a positive and significant effect on employee performance. Keywords: Information Technology, Organizational Culture, Motivation and Employee Performance.

Implications of Circular Economy, Supply Chain Management Innovation and Sustainability on Organisational Performance Gregorius Paulus Tahu; Anik Yuesti; Daniel Manek; Yenny Verawati
International Journal of Supply Chain Management Vol 9, No 2 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract-This study analysed the effects of circular economy, supply chain management innovation and sustainability on organisation performance. A total of 163 respondents, who are public sector employees in Bandung City, participated in this study. The hypotheses were tested using the descriptive and verification research methods. Data were collected using a questionnaire, and structural equation modelling analysis through the LISREL programme was employed. Results indicated that circular economy and supply chain management innovation significantly and positively influence organisation performance. Similarly, supply chain management innovation significantly and positively influences sustainability, which also significantly and positively influences organisation performance.

Analysis of Supply Chain Management Effectiveness for Financial System of Institutes Anik Yuesti; Ni Made Dwi Ratnadi; Gregorious Paulus Tahu
International Journal of Supply Chain Management Vol 9, No 4 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract- The purpose of this study is to analyze the effectiveness of the implementation of the supply chain management as the Internal Financial Control System in Financial system of the universites. This research method uses a type of critical qualitative research that is describing, describing, describing, assessing a condition, evaluating, and providing recommendations to SPI with observation, interviews, questionnaires, and document studies. The results reflected the improvement in the efficiency and the effectiveness of SC strategy in connection with the company’s short-term strategic financial objectives. The analysis showed that any improvement in the SC operations’ performance will lead to better supply chain management (SCM), and consequently enhance the company’s overall financial performance. An improvement in SC performance as well as financial performance has been shown for the three conditions (optimistic, normal and pessimistic) following the proposed procedure.In increasing the effectiveness of the implementation of the internal control system at the ISI Denpasar, it needs to be supported by several things including: the application of recruitment patterns and employee career development, the application of risk identification and analysis methodologies, improving communication with external parties, implementing follow-up audit procedures and attention to completeness documentation of the results of activities. The paper follows a systems view which can help in determining the most appropriate SC strategy with regard to targeted financial objectives in education ssytem. This paper benefits from data extracted from a institutes by evaluating the applicability of the model developed under a different set of scenarios.

Analysis of Effectiveness for Internal Control and Supply Chain Integration Systems Implementation of Financial Fields Anik Yuesti; Ni Made Dwi Ratnadi; Gregorious Paulus Tahu
International Journal of Supply Chain Management Vol 9, No 5 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract- The purpose of this study is to analyze the effectiveness of the implementation of the Internal Control System and Supply Chain Integration in Sfinancial fields. This research method uses a type of critical qualitative research that is describing, describing, describing, assessing a condition, evaluating, and providing recommendations to SPI with observation, interviews, questionnaires, and document studies. The results of this study are the application of SPI through elements of the control environment, risk assessment, running less effectively. While the elements of control, information and communication activities have proceeded very well but in the element of monitoring by SPI ISI Denpasar running in the category is quite effective. In the control environment, it has been supported by the SPI ISI Denpasar code of ethics in upholding integrity and ethical values, organizational commitment in maintaining employee competencies, and leadership attitudes that show a conducive leadership style; risk assessment, not yet having a risk identification method only limited to the methodology of completion and follow-up problems; control activities, in carrying out the activities of the quality assurance office. In increasing the effectiveness of the implementation of the internal control system and supply chain integration at the ISI Denpasar, it needs to be supported by several things including: the application of recruitment patterns and employee career development, the application of risk identification and analysis methodologies, improving communication with external parties, implementing follow-up audit procedures and attention to completeness documentation of the results of activities.

Role of Organizational Culture and Performance of Bumdesa in Improving the Rural Economy Anik Yuesti; Carmen Castro Menes
SOCA: Jurnal Sosial Ekonomi Pertanian Vol 16 No 2 (2022): Vol 16 No 2 (2022)
Publisher : Program Studi Agribisnis, Fakultas Pertanian, Universitas Udayana Jalan PB.Sudirman Denpasar, Bali, Indonesia. Telp: (0361) 223544 Email: soca@unud.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/SOCA.2022.v16.i02.p04

This study aims to analyze the role of BUMDesaa organizational culture and employees on improving the rural economy, especially for BUMDesaa organizations. In this study, the number of samples used was 102 respondents with the saturated sample method. Methods of collecting data are interviews and questionnaires using a Likert scale, as well as distributing questionnaires using Google Form. The data analysis technique was carried out using Path Analysis (Structural Equation Modeling-Partial Least Square (SEM PLS). The results showed that: Organizational culture positive, Performance, and Job satisfaction have a positive effect on the improvement of the rural economy. Organizational Culture has no effect on job satisfaction, but Performance has a positive effect on job satisfaction. Organizational culture and Performance have a positive effect on improving the rural economy through job satisfaction. Based on these results, it can be explained that organizational culture and performance can improve the rural economy of BUMDesa if employee job satisfaction increases. Increasing employee satisfaction determines the form of organizational culture and performance achievement

ANALYSIS OF THE IMPACT OF UNDERSTANDING TAXATION RULES, FISCUS SERVICE QUALITY, AND TAX SANCTIONS ON PERSONAL TAX COMPLIANCE COMPLIANCE WITH RISK PREFERENCE AS MODERATED VARIABLES Anik Yuesti; Made Sudiartana
Journal of International Conference Proceedings (JICP) Vol 2, No 1 (2019): Proceedings of the 3rd International Conference of Project Management (ICPM) Bal
Publisher : AIBPM Publisher

Tax is a compulsory contribution owed to the State by an individual or an entity that is a force based on the Law that does not receive compensation directly but is used for State purposes, namely the prosperity of the people. This study aims to examine the understanding of tax regulations, quality of tax authorities services, and tax sanctions on individual taxpayer compliance, and risk preferences which act as moderating variables. The data in this study were obtained from the questionnaire (primary). The population in this study amounted to 85,781 people. The method of determining the sample in this study is the accidental sampling method and using the Slovin formula so that it gets the number of 100 people. The data analysis technique used is (Moderated Regression Analysis) and factor analysis. The results showed that understanding of tax regulations, quality of tax authorities services, and tax sanctions had a positive effect on taxpayer compliance while risk preferences did not affect taxpayer compliance. Risk preference shows the results of not being able to moderate the relationship between understanding tax regulations, the quality of tax services, and tax sanctions on taxpayer compliance.

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