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Analisis Determinan Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak (KPP) Pratama Gianyar Desak Ayu Sriary Bhegawati; Anik Yuesti; Ni Wayan Sumiantari
Asian Journal of Management Analytics Vol. 1 No. 1 (2022): July 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v1i1.1393

Pajak merupakan fenomena umum sebagai sumber penerimaan negara yang berlaku di berbagai negara. Pemerintah meningkatkan kepatuhan wajib pajak dengan pembenahan undang-undang perpajakan dan sistem administrasi perpajakan. Penelitian untuk mengetahui pengaruh pengetahuan perpajakan, pemeriksaan pajak, kualitas pelayanan perpajakan, tarif pajak, dan modernisasi sistem administrasi perpajakan terhadap kepatuhan wajib pajak orang pribadi pada KPP Gianyar. Populasi yaitu Wajib Pajak di KPP Pratama Gianyar sebanyak 100.623 orang dan sampel h 100 WPOP dengan accidental sampling. Teknik analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel pemeriksaan pajak, kualitas pelayanan perpajakan, tarif pajak, dan modernisasi sistem administrasi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi. sedangkan variabel pengetahuan perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak orang pribadi.

The Model of Competitive Advantage for Increasing Business Performance in Small and Medium Industries of Woven Fabric (Endek) in Bali Province I Putu Pratama Adiputra; I Nengah Suardhika; Anik Yuesti
International Journal of Applied Business and International Management (IJABIM) Vol 8, No 1 (2023): IJABIM VOL. 8 NO. 1 APRIL 2023
Publisher : AIBPM Publisher

One of the Province of Bali's key creative economy sectors that places an emphasis on particular artistic and cultural inventiveness is the woven fabric (endek) sector. The business must make strategic attempts to survive, nonetheless, given the increasingly tough commercial competition and the limited resources available. With the mediating role of competitive advantage, this work intends to further research on the indirect effects of product innovation and market orientation on business performance. In 9 districts and cities throughout Bali Province, this study used a proportional sample technique. Partial Least Square analysis was used to process 78 questionnaires from SME owners of woven fabric (endek). Market orientation can be applied to achieve a competitive advantage, according to the analysis's findings, which can have a stronger impact on business success. The performance of businesses is also directly impacted by market orientation. According to other findings, product innovation has no real impact on how well a company performs. The improvement of business performance in SME woven fabric (endek) in Bali Province, however, can be determined by a product innovation that can produce a competitive advantage. Keywords: Market Orientation, Product Innovation, Competitive Advantage, Business Performance.

The Contribution of Personality, Work Motivation Toward Organizational Commitment and Performance of the Academic Staff Ni Kadek Ani Widiani; Nengah Landra; Anik Yuesti; Putu Kepramareni
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol. 9 No. 2 (2023): JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jkbm.v9i2.8958

This research aims at measuring the contribution of personality, work motivation toward organi-zational commitment and performance among academic staff of a private higher education institution at Universitas Mahasaraswati Denpasar (Unmas Denpasar). This research uses observational analytic approach, the sampling technique used is saturated sampling by taking all the population as the research sample which is 140 respondents. The analysis technique is using Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The result of the research shows that the personality of the acade-mic staff at Unmas Denpasar does not affect the organizational commitment. The high level of motivation might improve organizational commitment, in addition, personality score and high motivation may im-prove performance of the academic staff at Unmas Denpasar. Nevertheless, organizational commitment of the academic staff does not influence performance. The test of indirect influence shows that the va-riable of organization commitment does not mediate the effect of personality and motivation toward performance.

Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Denpasar Rambu Hunggu Hau Maritu; Anik Yuesti; Putu Novia Hapsari Ardianti
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i1.6860

Taxpayer compliance is an act that reflects obedience and awareness of order in the taxpayer's tax obligations by making payments and reporting on the period and yearly of the taxpayer concerned in accordance with applicable tax provisions. Increasing taxpayer compliance is influenced by many factors, such as tax audits carried out, sanctions given to each taxpayer who violates the regulations, awareness of the taxpayer himself, quality of service provided to taxpayers, and knowledge of taxation owned by each taxpayer. The number of samples used in this study were 100 respondents. The sampling technique used in this research is incidental sampling. The data analysis technique used is Multiple Linear Regression analysis and previously tested research instruments. The results of this study indicate that service quality has a positive effect on motor vehicle taxpayer compliance at the Denpasar Samsat Office, on the other hand tax audits, tax sanctions, taxpayer awareness and tax knowledge do not affect taxpayer compliance. These results indicate that the Denpasar Samsat Office has good service quality where taxpayers feel comfortable and satisfied with the services provided so that it can affect the level of taxpayer compliance.

PENGEMBANGAN KERAJINAN EMAS DAN PERAK PADA MELAZ SILVER DAN MARDIANA BALI JEWELRY Anik Yuesti; Ni Made Ida Pratiwi Santi; Dewa Bagus Alit Adnyana Putra
Jurnal Lentera Widya Vol 2 No 2 (2021): Jurnal Lentera Widya Juni 2021
Publisher : LPPM Institut Desain dan Bisnis Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35886/lenterawidya.v2i2.200

Melaz Silver dan Mardiana Bali Jewelry adalah usaha yang menawarkan perhiasan emas dan perak dengan keunikan yang terletak pada cutting dan list/pinggiran dengan ukiran pada setiap produk yang dijual sehingga memiliki daya tarik sendiri, terkesan mewah dan anggun, mengutamakan seni dan budaya Bali yang menambah keindahan dari perhiasan sehingga membuat penggunanya terlihat elegant. Permasalahan yang dihadapi kedua mitra adalah kondisi pandemi COVID-19 menyebabkan terbatasnya interaksi secara langsung pelanggan, penurunan omzet penjualan, keterbatasan kompetensi SDM dalam bidang manajemen digital, rendahnya kepercayaan IKM terhadap pemasaran digital, rendahnya kompetensi strategi penetapan harga, dan rendahnya kompetensi strategi visual produk pada media digital, belum memiliki company profil. Berdasar perasalahan tersebut maka solusi yang diberikan adalah penyusunan profil perusahaan, membuatkan deskripsi produk, mengenalkan, membangun strategi, memberikan pelatihan manajemen berbasis digital. Seluruh solusi tersebut sudah dilaksanakan 100% selama 3 bulan.

Determinant factor of firm value in covid-19 pandemic: role of dividend policy as mediating variable Gregorius Paulus Tahu; Anik Yuesti
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 2 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020231799

The purpose of this research is to analyze the determinant factors of firm value during the COVID-19 pandemic and the role of dividend policy as a mediation variable. This study uses multiple linear regression and the Sobel test as a data analysis tool to measure dividend policy as a mediating variable between profitability, liquidity, free cash flow, leverage, company growth, investment opportunities, and company value during the COVID-19 pandemic. The results of the study show that profitability, liquidity, free cash flow, leverage, company growth, and COVID-19 have an effect on dividend policy and company value. However, investment opportunities have no effect on dividend policy or firm value. While the results of the Sobel test showed interaction, this study found that dividend policy mediates the effect of profitability, liquidity, free cash flow, leverage, company growth, and COVID-19 on company value. This study expands on empirical evidence on the determinants of firm value in the COVID-19 pandemic that is currently reported to be inconclusive and fills a gap in the existing literature by focusing on the issue of the determinants of firm value in the context of dividend policy as a mediating variable in the COVID-19 pandemic.

Penerapan Metode Imprest dalam Akuntansi Kas Kecil: Pelatihan dan Pendampingan di PT Surya Tekno Mandiri (ESTIMA) Azhari Atul Aini; Fahmi Poernamawatie; Titis Indah Widyawati; Maxi Maroep; Anik Yuesti; Putu Noah Aletheia Adnyana
Madaniya Vol. 5 No. 1 (2024)
Publisher : Pusat Studi Bahasa dan Publikasi Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53696/27214834.730

Kas kecil memegang peran penting dalam mendukung kelancaran operasional sehari-hari dan keberlanjutan aktivitas bisnis. Pengabdian ini dilaksanakan dengan tujuan memberikan pelatihan dan pendampingan penerapan akuntansi kas kecil dengan metode imprest di ESTIMA. Permasalahan yang ditemukan adalah penerapan sistem akuntansi kas kecil dengan metode fluktuatif yang telah diterapkan kurang sesuai sehingga mengganggu aktivitas operasional. Pendampingan dilakukan terhadap staf bagian keuangan ESTIMA melalui pelatihan selama 5 bulan. Materi meliputi konsep dasar, pencatatan transaksi, dan pelaporan kas kecil. Metode yang digunakan adalah observasi, pelatihan, pendampingan, dan evaluasi. Hasil pendampingan menunjukkan peningkatan pemahaman peserta tentang akuntansi kas kecil. Peserta merespons positif manfaat pendampingan untuk penerapan akuntansi kas kecil di perusahaan. Disimpulkan bahwa pendampingan berhasil meningkatkan pengetahuan dan keterampilan staf keuangan ESTIMA dalam menerapakan akuntansi kas kecil. Rekomendasi adalah melakukan monitoring dan evaluasi berkala pasca pendampingan untuk memastikan implementasi akuntansi kas kecil secara optimal.

Determinant factor of firm value in covid-19 pandemic: role of dividend policy as mediating variable Gregorius Paulus Tahu; Anik Yuesti
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 2 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020231799

The purpose of this research is to analyze the determinant factors of firm value during the COVID-19 pandemic and the role of dividend policy as a mediation variable. This study uses multiple linear regression and the Sobel test as a data analysis tool to measure dividend policy as a mediating variable between profitability, liquidity, free cash flow, leverage, company growth, investment opportunities, and company value during the COVID-19 pandemic. The results of the study show that profitability, liquidity, free cash flow, leverage, company growth, and COVID-19 have an effect on dividend policy and company value. However, investment opportunities have no effect on dividend policy or firm value. While the results of the Sobel test showed interaction, this study found that dividend policy mediates the effect of profitability, liquidity, free cash flow, leverage, company growth, and COVID-19 on company value. This study expands on empirical evidence on the determinants of firm value in the COVID-19 pandemic that is currently reported to be inconclusive and fills a gap in the existing literature by focusing on the issue of the determinants of firm value in the context of dividend policy as a mediating variable in the COVID-19 pandemic.

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