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Papers by Yudana Adi

Research paper thumbnail of Pendampingan Penyusunan Rencana Anggaran Belanja (Rab) Penataan “Jogging Track” Bagi Pokdarwis Desa Madangan - Gianyar

SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan

ABSTRAKKegiatan Pengabdian masyarakat ini dilakukan oleh Universitas Triatma Mulya dengan melibat... more ABSTRAKKegiatan Pengabdian masyarakat ini dilakukan oleh Universitas Triatma Mulya dengan melibatkan mitra dari desa Madangan, Petak – Gianyar. Tujuannya memberikan kemampuan bagi para pengelola POKDARWIS dalam menyusun rencana anggaran belanja (RAB) sehingga laporan yang dibuat menjadi lebih transparan dan akuntabel. Metode yang digunakan dalam program pengabdian masyarakat ini adalah dengan mengunakan Metode RAD (Rapid Application Development) yaitu metode yang mengutamakan keterlibatan mitra dalam penggunaan suatu rangkaian system yang telah disusun dan disepakati penggunaanya, dimana rangkaian tersebut berfungsi untuk membuat model (prototype) yang lebih efektif. Hasil PKM ini menunjukkan bahwa mitra lebih mengerti dan memahami tentang penyusunan anggaran dan pengelolaaan keuangan berbasis excel. hal ini dapat diketahui hasil dari pretest rata rata skor 60 dan setelah diadakan pelatihan dan pendampingan skor postest sebesar 90 .diharapkan kegiatan PKM Sejenis dapat dilakukan kem...

Research paper thumbnail of Pendampingan Penyusunan Rencana Anggaran Belanja (RAB) Bagi POKDARWIS Desa Kuwum Badung

LOSARI: Jurnal Pengabdian Kepada Masyarakat

Kegiatan Pengabdian masyarakat ini dilakukan oleh Universitas Triatma Mulya dengan melibatkan mit... more Kegiatan Pengabdian masyarakat ini dilakukan oleh Universitas Triatma Mulya dengan melibatkan mitra dari desa Kuwum - Badung. yaitu pendampingan penyusunan rencana anggaran belanja (rab) bagi POKDARWIS desa Kuwum Badung Tujuannya adalah memberikan kemampuan bagi para pengelola POKDARWIS dalam menyusun rencana anggaran belanja (RAB) dan melakukan pelaporan pertanggungjawaban keuangannya, sehingga laporan yang dibuat menjadi lebih transparan dan akuntabel. Metode yang digunakan dalam program pengabdian masyarakat ini adalah Metode RAD (Rapid Application Development) yaitu metode yang mengutamakan keterlibatan mitra dalam penggunaan suatu rangkaian system yang telah disusun dan disepakati penggunaanya, dimana rangkaian tersebut berfungsi untuk membuat model (prototype) yang lebih efektif. Setelah dilakukan pengabdian, diperoleh kesimpulan bahwa mitra lebih mengerti dan memahami tentang penyusunan anggaran dan pengelolaaan keuangan berbasis excel. hal ini dapat diketahui dari hasil pret...

Research paper thumbnail of PKM Workshop Membangun Usaha Rintisan Berbasis Teknologi DI SMK Negeri 3 Negara

Synergy and Society Service

In the era of globalization and rapid technological developments, it is important for SMK (Vocati... more In the era of globalization and rapid technological developments, it is important for SMK (Vocational High School) students to have skills and knowledge relevant to the industrial world. One way to prepare SMK students to face this challenge is through community service activities. The Workshop on Building a Technology- Based Startup at SMK Negeri 3 Negara was initiated as a community service activity (PkM) to overcome these obstacles. The implementation of the PkM workshop on Building a Technology-Based Startup for Students of SMK Negeri 3 Negara is divided into several stages including: problem identification, activity implementation, and evaluation stage. In general, the implementation of this activity went according to plan, this was evidenced by the results of the questionnaire, the program partners answered that they were satisfied with the implementation of this program.

Research paper thumbnail of Pendampingan Penyusunan Anggaran Berbasis Kinerja SMK Triatma Jaya

SAVE Synergy and Society Service, Dec 8, 2022

This community service is carried out in collaboration with Triatma Jaya High School in the conte... more This community service is carried out in collaboration with Triatma Jaya High School in the context of assisting in the preparation of performance-based budgets. The aim is to provide school administrators with the ability to prepare performance-based budgets and improve the quality of their financial reporting. This activity was attended by three units of SMK, including Triatma Jaya Badung Vocational School, Tabanan Triatma Jaya Vocational School and also Triatma Jaya Singaraja Vocational School which in its implementation were represented by three people each consisting of the Principal, Deputy Head and also the school treasurer. The method used in the community service program uses the RAD (Rapid Application Development) method, which is a method that prioritizes partner involvement in the use of a series of systems, where the series functions to create a more effective prototype. After the dedication, partners understand and understand more about performance-based budgeting and excel-based financial management. this can be seen from the results of the pretest an average score of 60 and after training and mentoring the pastest score is 90.

Research paper thumbnail of Pengaruh Moral Pajak, Budaya Pajak Dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak Badan DI KPP Pratama Badung Utara

Journal Research of Accounting (JARAC)

This study aims to determine tax morale, tax culture and tax rates on corporate taxpayer complian... more 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.

Research paper thumbnail of Pengaruh Profitabilitas, Likuiditas, Solvabilitas Dan Ukuran Perusahan Terhadap Audit Report Lag Pada Perusahaan Wholesale Yang Terdaftar DI Bursa Efek Indonesia

Journal Research of Accounting

This research was conducted on a wholesale company in Indonesia. The purpose of this study was to... more This research was conducted on a wholesale company in Indonesia. The purpose of this study was to determine the effect of profitability, liquidity, solvency and firm size on audit report lag in wholesale companies in Indonesia. The independent variables in this study are profitability (X1), liquidity (X2), solvency (X3) and firm size (X4). While the dependent variable in this study is the audit report lag. The population in this study are all wholesale companies listed on the Indonesia Stock Exchange in 2017-2020 with a total of 12 companies that meet the research criteria that have been set. The research method used is quantitative research with data analysis using multiple linear regression analysis which is processed with the SPSS 16 statistical program. The results of the analysis show the regression model Y = 55,734 -22.483X1-1,289X2-19,903X3+1,335X4+e. The results of this study indicate that audit report lag is significantly affected by solvency and firm size. Liquidity and pr...

Research paper thumbnail of Kinerja Departemen Akuntansi Hotel Bintang 5 DI Denpasar Ditinjau Dari Komitmen, Kompensasi, Kompetensi, Dan Motivasi

Journal Research of Accounting

The success and progress of a company is very much determined by the existence and existing human... more 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...

Research paper thumbnail of Pengaruh Kualitas Informasi Akuntansi, Persepsi Kontrol Perilaku, Dan Pengetahuan Investasi Terhadap Intensi Investor Dalam Pemilihan Saham DI Gi-Bei Universitas Triatma Mulya

Journal Research of Accounting (JARAC)

This study aims to determine the effect of the quality of accounting information, perceptions of ... more 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.

Research paper thumbnail of Pengaruh Locus of Control, Pengalaman, Skeptisme Profesional, Dan Time Budget Pressure Terhadap Kualitas Audit Pada Kantor Akuntan Publik DI Bali

Journal Research of Accounting (JARAC)

This study aims to determine the effect of locus of control, experience, professional skepticism,... more 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 bu...

Research paper thumbnail of Unmas Denpasar

ABSTRAK Berbagai sektor perekonomian terus dipacu untuk mendorong perekonomian Indonesia. Salah s... more ABSTRAK Berbagai sektor perekonomian terus dipacu untuk mendorong perekonomian Indonesia. Salah satu yang diharapkan terus berkembang adalah UKM. UKM dalam perekonomian Indonesia memegang peranan yang sangat penting. UKM dapat bertahan dalam kondisi krisis ekonomi, menjadi penggerak ekonomi nasional dalam mendatangkan devisa. UKM menghadapi beberapa kelemahan seperti tingkat kemampuan, keterampilan, keahlian, manajemen sumber daya manusia, kewirausahaan, pemasaran dan keuangan. Secara spesifik adalah: keterbatasan dalam memperoleh dan memperbesar peluang pasar; keterbatasan dalam struktur permodalan dan memperoleh akses sumber permodalan; iklim usaha yang kurang mendukung. Kelemahan dan keterbatasan tersebut mengakibatkan UKM tidak mampu menjalankan usahanya dengan baik. Penelitian ini dilakukan dengan tujuan untuk membahas penciptaan keunggulan bersaing UKM berbasis kewirausahaan. Penelitian ini menggunakan pendekatan deskriptif untuk memperoleh pemahaman penciptaan keunggulan bers...

Research paper thumbnail of Menciptakan Keunggulan Bersaing Ukm Berbasis Kewirausahaan

Berbagai sektor perekonomian terus dipacu untuk mendorong perekonomian Indonesia. Salah satu yang... more Berbagai sektor perekonomian terus dipacu untuk mendorong perekonomian Indonesia. Salah satu yang diharapkan terus berkembang adalah UKM. UKM dalam perekonomian Indonesia memegang peranan yang sangat penting. UKM dapat bertahan dalam kondisi krisis ekonomi, menjadi penggerak ekonomi nasional dalam mendatangkan devisa. UKM menghadapi beberapa kelemahan seperti tingkat kemampuan, keterampilan, keahlian, manajemen sumber daya manusia, kewirausahaan, pemasaran dan keuangan. Secara spesifik adalah: keterbatasan dalam memperoleh dan memperbesar peluang pasar; keterbatasan dalam struktur permodalan dan memperoleh akses sumber permodalan; iklim usaha yang kurang mendukung. Kelemahan dan keterbatasan tersebut mengakibatkan UKM tidak mampu menjalankan usahanya dengan baik. Penelitian ini dilakukan dengan tujuan untuk membahas penciptaan keunggulan bersaing UKM berbasis kewirausahaan. Penelitian ini menggunakan pendekatan deskriptif untuk memperoleh pemahaman penciptaan keunggulan bersaing UKM...

Research paper thumbnail of Determinasi Komitmen, Budaya Organisasi Dan Kepemimpinan Dalam Meningkatkan Kinerja Karyawan Ukm DI Kabupaten Badung, Bali

This study examines efforts to improve employee performance with determinants of commitment, orga... more This study examines efforts to improve employee performance with determinants of commitment, organizational culture and leadership in SMEs in Badung Regency, Bali. This study aims to examine the effect of commitment on employee performance in SMEs in Badung Regency, Bali. examines the influence of organizational culture on employee performance in SMEs in Badung Regency, Bali. And examines the effect of leadership on employee performance in SMEs in Badung Regency, Bali. The number of respondents as many as 68 was selected by proportional sampling method, namely employees of UKM in Badung Regency, Bali. Each research instrument uses 5 Likert scale measurements. In this study, the validity and reliability test, the classic assumption test and multiple regression analysis will be carried out with the help of the SPSS program version 23.0 for windows. The results and discussion show that the results of the commitment hypothesis testing have a positive and significant effect on employee p...

Research paper thumbnail of Pengaruh Penerapan Self Assessment System, Kesadaran Dan Pemahaman Perpajakanterhadap Kewajiban Membayar Pajak

Journal of Applied Management and Accounting Science, 2020

This study discusses the Influence of Self Assessment System Implementation, Awareness and Unders... more 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 ...

Research paper thumbnail of Efektifitas E–Filing Terhadap Peningkatan Kepatuhan Wajib Pajak Orang Pribadi Dengan Tingkat Keamanan Dan Kerahasiaan Sebagai Variabel Moderasi

Journal of Applied Management and Accounting Science, 2020

This study discusses the influence the effectiveness of e-filing to Increase TaxpayerCompliance w... more 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...

Research paper thumbnail of Pengaruh Efektivitas Sistem Informasi Akuntansi pada Kinerja Individual dengan Budaya Organisasi sebagai Pemoderasi

E-Jurnal Akuntansi, 2018

Teknologi informasi saat ini bukan menjadi tuntutan lagi bagi perusahaan atau organisasi, melaink... more Teknologi informasi saat ini bukan menjadi tuntutan lagi bagi perusahaan atau organisasi, melainkan sudah menjadi kebutuhan untuk menunjukkan kerja entitas perusahaan atau organisasi tersebut. Peranan budaya organisasi diharapkan dapat merangsang disiplin kerja karyawan, agar dapat meningkatkan produktivitas dan prestasi kerja karyawan sehingga tujuan suatu perusahaan dapat diwujudkan. Penelitian ini bertujuan untuk mengetahui pengaruh efektivitas sistem informasi akuntansi pada kinerja individual dengan budaya organisasi sebagai pemoderasi di Lembaga Perkreditan Desa Kecamatan Tegallalang. Populasi dalam penelitian ini berjumlah 132 populasi. Metode penentuan sampel menggunakan teknik sampling jenuh sehingga didapat jumlah sampel sebanyak 132 orang. Teknik analisis data menggunakan Uji Moderating Regression Analysis (MRA). Hasil pengujian hipotesis pertama menunjukkan bahwa variabel efektivitas sistem informasi akuntansi berpengaruh positif pada kinerja individual. Hasil pengujian ...

Research paper thumbnail of Pertimbangan Wisatawan Mengunjungi Objek Wisata Alas Kedaton Tabanan - Bali

Jurnal Perhotelan Dan Pariwisata Juni 2014, Sep 3, 2014

The dynamic movement of global tourism development and the tourists’tendencyto have different vac... more The dynamic movement of global tourism development and the tourists’tendencyto have different vacation patterns are an opportunity and a challenge for tourism in Bali. Alas Kedaton is one of many tourism objects located in Tabanan Regency. Tourism objects in this regency are able to increase tourists’ visitation to the place. Each tourist has his/her own reason to visit Alas Kedaton considering there are many other alternative tourism objects. The scopes of this research are 1. What factors which become tourists’ consideration to visit Alas Kedaton in Tabanan regency? 2. Which is the dominant factor that becomes tourists’ consideration to visit Alas Kedaton in Tabanan regency? 15 variables were used in this research, thus the total samples taken were 15 x 10 =150 respondents. Factor analysis was used as the analysis technique. The factors which became tourists’ consideration to visit Alas Kedaton were advantage factor (1), supporting factor (2), product factor (3), and edit value factor (4). The dominant factor which became tourists’ consideration to visit Alas Kedaton was the advantage factor formed by famous tourism object variables, secure feeling of the visitors, friendly service of the staff, the beauty of flora and fauna, affordable entrance fee, and strategic and reachable location. Kata kunci : PertimbanganWisatawan,Perjalanan,Pariwisata,Objek Wisata

Research paper thumbnail of Pengaruh Pertumbuhan Penjualan, Perputaran Kas, Perputaran Piutang, Dan Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Subsektor Makanan & Minuman DI Bursa Efek Indonesia

Journal Research of Accounting (JARAC)

Profit is one of the benchmarks for assessing the success or failure of company management. One o... more 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 profi...

Research paper thumbnail of Pendampingan Pembuatan Laporan Keuangan Sederhana Untuk Pengelolaan Bumdesa Adat Cepaka Kecamatan Kediri Kabupaten Tabanan

Synergy and Society Service

Cepaka Village has a lot of potential that can be developed and managed by BUMDes. This business ... more 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.

Research paper thumbnail of Pengaruh Remunerasi Dan Sistem Pengendalian Internal Terhadap Kinerja Pegawai DI Kantor Pertanahan Kabupaten Badung

Journal Research of Accounting (JARAC)

Badung National Land Agency is a government agency that has the task of carrying out affairs in t... more 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) w...

Research paper thumbnail of Dampak Konflik Dan Stres Kerja Terhadap Prestasi Kerja Karyawan Pada Koperasi Kredit DI Kabupaten Badung

The purpose of this research as follows: to analyse conflict influence to employee achievement at... more The purpose of this research as follows: to analyse conflict influence to employee achievement at Koperasi Kredit in Kabupaten Badung; to analyse influence job stres to employee achievement at Koperasi Kredit in Kabupaten Badung; to analyse conflict and job stres influence to employee achievement at Koperasi Kredit in Kabupaten Badung. To reach the research purpose this research applies three variable consisted of two independent variable and one dependent variables that are: Independent variable Conflict (X1) and Job Stress (X2), while Dependent variables is Employee Achievement who symbol with (Y). Data type applied qualitative and quantitative data. While data source are: primary data, and secondary data. Data collecting method are: questionaire, interviews and documentation. Population in this research is employee Koperasi Kredit in Kabupaten Badung. Data analytical technique applies quantitative analysis by doing examination to validity and reliability before data all. The resu...

Research paper thumbnail of Pendampingan Penyusunan Rencana Anggaran Belanja (Rab) Penataan “Jogging Track” Bagi Pokdarwis Desa Madangan - Gianyar

SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan

ABSTRAKKegiatan Pengabdian masyarakat ini dilakukan oleh Universitas Triatma Mulya dengan melibat... more ABSTRAKKegiatan Pengabdian masyarakat ini dilakukan oleh Universitas Triatma Mulya dengan melibatkan mitra dari desa Madangan, Petak – Gianyar. Tujuannya memberikan kemampuan bagi para pengelola POKDARWIS dalam menyusun rencana anggaran belanja (RAB) sehingga laporan yang dibuat menjadi lebih transparan dan akuntabel. Metode yang digunakan dalam program pengabdian masyarakat ini adalah dengan mengunakan Metode RAD (Rapid Application Development) yaitu metode yang mengutamakan keterlibatan mitra dalam penggunaan suatu rangkaian system yang telah disusun dan disepakati penggunaanya, dimana rangkaian tersebut berfungsi untuk membuat model (prototype) yang lebih efektif. Hasil PKM ini menunjukkan bahwa mitra lebih mengerti dan memahami tentang penyusunan anggaran dan pengelolaaan keuangan berbasis excel. hal ini dapat diketahui hasil dari pretest rata rata skor 60 dan setelah diadakan pelatihan dan pendampingan skor postest sebesar 90 .diharapkan kegiatan PKM Sejenis dapat dilakukan kem...

Research paper thumbnail of Pendampingan Penyusunan Rencana Anggaran Belanja (RAB) Bagi POKDARWIS Desa Kuwum Badung

LOSARI: Jurnal Pengabdian Kepada Masyarakat

Kegiatan Pengabdian masyarakat ini dilakukan oleh Universitas Triatma Mulya dengan melibatkan mit... more Kegiatan Pengabdian masyarakat ini dilakukan oleh Universitas Triatma Mulya dengan melibatkan mitra dari desa Kuwum - Badung. yaitu pendampingan penyusunan rencana anggaran belanja (rab) bagi POKDARWIS desa Kuwum Badung Tujuannya adalah memberikan kemampuan bagi para pengelola POKDARWIS dalam menyusun rencana anggaran belanja (RAB) dan melakukan pelaporan pertanggungjawaban keuangannya, sehingga laporan yang dibuat menjadi lebih transparan dan akuntabel. Metode yang digunakan dalam program pengabdian masyarakat ini adalah Metode RAD (Rapid Application Development) yaitu metode yang mengutamakan keterlibatan mitra dalam penggunaan suatu rangkaian system yang telah disusun dan disepakati penggunaanya, dimana rangkaian tersebut berfungsi untuk membuat model (prototype) yang lebih efektif. Setelah dilakukan pengabdian, diperoleh kesimpulan bahwa mitra lebih mengerti dan memahami tentang penyusunan anggaran dan pengelolaaan keuangan berbasis excel. hal ini dapat diketahui dari hasil pret...

Research paper thumbnail of PKM Workshop Membangun Usaha Rintisan Berbasis Teknologi DI SMK Negeri 3 Negara

Synergy and Society Service

In the era of globalization and rapid technological developments, it is important for SMK (Vocati... more In the era of globalization and rapid technological developments, it is important for SMK (Vocational High School) students to have skills and knowledge relevant to the industrial world. One way to prepare SMK students to face this challenge is through community service activities. The Workshop on Building a Technology- Based Startup at SMK Negeri 3 Negara was initiated as a community service activity (PkM) to overcome these obstacles. The implementation of the PkM workshop on Building a Technology-Based Startup for Students of SMK Negeri 3 Negara is divided into several stages including: problem identification, activity implementation, and evaluation stage. In general, the implementation of this activity went according to plan, this was evidenced by the results of the questionnaire, the program partners answered that they were satisfied with the implementation of this program.

Research paper thumbnail of Pendampingan Penyusunan Anggaran Berbasis Kinerja SMK Triatma Jaya

SAVE Synergy and Society Service, Dec 8, 2022

This community service is carried out in collaboration with Triatma Jaya High School in the conte... more This community service is carried out in collaboration with Triatma Jaya High School in the context of assisting in the preparation of performance-based budgets. The aim is to provide school administrators with the ability to prepare performance-based budgets and improve the quality of their financial reporting. This activity was attended by three units of SMK, including Triatma Jaya Badung Vocational School, Tabanan Triatma Jaya Vocational School and also Triatma Jaya Singaraja Vocational School which in its implementation were represented by three people each consisting of the Principal, Deputy Head and also the school treasurer. The method used in the community service program uses the RAD (Rapid Application Development) method, which is a method that prioritizes partner involvement in the use of a series of systems, where the series functions to create a more effective prototype. After the dedication, partners understand and understand more about performance-based budgeting and excel-based financial management. this can be seen from the results of the pretest an average score of 60 and after training and mentoring the pastest score is 90.

Research paper thumbnail of Pengaruh Moral Pajak, Budaya Pajak Dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak Badan DI KPP Pratama Badung Utara

Journal Research of Accounting (JARAC)

This study aims to determine tax morale, tax culture and tax rates on corporate taxpayer complian... more 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.

Research paper thumbnail of Pengaruh Profitabilitas, Likuiditas, Solvabilitas Dan Ukuran Perusahan Terhadap Audit Report Lag Pada Perusahaan Wholesale Yang Terdaftar DI Bursa Efek Indonesia

Journal Research of Accounting

This research was conducted on a wholesale company in Indonesia. The purpose of this study was to... more This research was conducted on a wholesale company in Indonesia. The purpose of this study was to determine the effect of profitability, liquidity, solvency and firm size on audit report lag in wholesale companies in Indonesia. The independent variables in this study are profitability (X1), liquidity (X2), solvency (X3) and firm size (X4). While the dependent variable in this study is the audit report lag. The population in this study are all wholesale companies listed on the Indonesia Stock Exchange in 2017-2020 with a total of 12 companies that meet the research criteria that have been set. The research method used is quantitative research with data analysis using multiple linear regression analysis which is processed with the SPSS 16 statistical program. The results of the analysis show the regression model Y = 55,734 -22.483X1-1,289X2-19,903X3+1,335X4+e. The results of this study indicate that audit report lag is significantly affected by solvency and firm size. Liquidity and pr...

Research paper thumbnail of Kinerja Departemen Akuntansi Hotel Bintang 5 DI Denpasar Ditinjau Dari Komitmen, Kompensasi, Kompetensi, Dan Motivasi

Journal Research of Accounting

The success and progress of a company is very much determined by the existence and existing human... more 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...

Research paper thumbnail of Pengaruh Kualitas Informasi Akuntansi, Persepsi Kontrol Perilaku, Dan Pengetahuan Investasi Terhadap Intensi Investor Dalam Pemilihan Saham DI Gi-Bei Universitas Triatma Mulya

Journal Research of Accounting (JARAC)

This study aims to determine the effect of the quality of accounting information, perceptions of ... more 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.

Research paper thumbnail of Pengaruh Locus of Control, Pengalaman, Skeptisme Profesional, Dan Time Budget Pressure Terhadap Kualitas Audit Pada Kantor Akuntan Publik DI Bali

Journal Research of Accounting (JARAC)

This study aims to determine the effect of locus of control, experience, professional skepticism,... more 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 bu...

Research paper thumbnail of Unmas Denpasar

ABSTRAK Berbagai sektor perekonomian terus dipacu untuk mendorong perekonomian Indonesia. Salah s... more ABSTRAK Berbagai sektor perekonomian terus dipacu untuk mendorong perekonomian Indonesia. Salah satu yang diharapkan terus berkembang adalah UKM. UKM dalam perekonomian Indonesia memegang peranan yang sangat penting. UKM dapat bertahan dalam kondisi krisis ekonomi, menjadi penggerak ekonomi nasional dalam mendatangkan devisa. UKM menghadapi beberapa kelemahan seperti tingkat kemampuan, keterampilan, keahlian, manajemen sumber daya manusia, kewirausahaan, pemasaran dan keuangan. Secara spesifik adalah: keterbatasan dalam memperoleh dan memperbesar peluang pasar; keterbatasan dalam struktur permodalan dan memperoleh akses sumber permodalan; iklim usaha yang kurang mendukung. Kelemahan dan keterbatasan tersebut mengakibatkan UKM tidak mampu menjalankan usahanya dengan baik. Penelitian ini dilakukan dengan tujuan untuk membahas penciptaan keunggulan bersaing UKM berbasis kewirausahaan. Penelitian ini menggunakan pendekatan deskriptif untuk memperoleh pemahaman penciptaan keunggulan bers...

Research paper thumbnail of Menciptakan Keunggulan Bersaing Ukm Berbasis Kewirausahaan

Berbagai sektor perekonomian terus dipacu untuk mendorong perekonomian Indonesia. Salah satu yang... more Berbagai sektor perekonomian terus dipacu untuk mendorong perekonomian Indonesia. Salah satu yang diharapkan terus berkembang adalah UKM. UKM dalam perekonomian Indonesia memegang peranan yang sangat penting. UKM dapat bertahan dalam kondisi krisis ekonomi, menjadi penggerak ekonomi nasional dalam mendatangkan devisa. UKM menghadapi beberapa kelemahan seperti tingkat kemampuan, keterampilan, keahlian, manajemen sumber daya manusia, kewirausahaan, pemasaran dan keuangan. Secara spesifik adalah: keterbatasan dalam memperoleh dan memperbesar peluang pasar; keterbatasan dalam struktur permodalan dan memperoleh akses sumber permodalan; iklim usaha yang kurang mendukung. Kelemahan dan keterbatasan tersebut mengakibatkan UKM tidak mampu menjalankan usahanya dengan baik. Penelitian ini dilakukan dengan tujuan untuk membahas penciptaan keunggulan bersaing UKM berbasis kewirausahaan. Penelitian ini menggunakan pendekatan deskriptif untuk memperoleh pemahaman penciptaan keunggulan bersaing UKM...

Research paper thumbnail of Determinasi Komitmen, Budaya Organisasi Dan Kepemimpinan Dalam Meningkatkan Kinerja Karyawan Ukm DI Kabupaten Badung, Bali

This study examines efforts to improve employee performance with determinants of commitment, orga... more This study examines efforts to improve employee performance with determinants of commitment, organizational culture and leadership in SMEs in Badung Regency, Bali. This study aims to examine the effect of commitment on employee performance in SMEs in Badung Regency, Bali. examines the influence of organizational culture on employee performance in SMEs in Badung Regency, Bali. And examines the effect of leadership on employee performance in SMEs in Badung Regency, Bali. The number of respondents as many as 68 was selected by proportional sampling method, namely employees of UKM in Badung Regency, Bali. Each research instrument uses 5 Likert scale measurements. In this study, the validity and reliability test, the classic assumption test and multiple regression analysis will be carried out with the help of the SPSS program version 23.0 for windows. The results and discussion show that the results of the commitment hypothesis testing have a positive and significant effect on employee p...

Research paper thumbnail of Pengaruh Penerapan Self Assessment System, Kesadaran Dan Pemahaman Perpajakanterhadap Kewajiban Membayar Pajak

Journal of Applied Management and Accounting Science, 2020

This study discusses the Influence of Self Assessment System Implementation, Awareness and Unders... more 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 ...

Research paper thumbnail of Efektifitas E–Filing Terhadap Peningkatan Kepatuhan Wajib Pajak Orang Pribadi Dengan Tingkat Keamanan Dan Kerahasiaan Sebagai Variabel Moderasi

Journal of Applied Management and Accounting Science, 2020

This study discusses the influence the effectiveness of e-filing to Increase TaxpayerCompliance w... more 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...

Research paper thumbnail of Pengaruh Efektivitas Sistem Informasi Akuntansi pada Kinerja Individual dengan Budaya Organisasi sebagai Pemoderasi

E-Jurnal Akuntansi, 2018

Teknologi informasi saat ini bukan menjadi tuntutan lagi bagi perusahaan atau organisasi, melaink... more Teknologi informasi saat ini bukan menjadi tuntutan lagi bagi perusahaan atau organisasi, melainkan sudah menjadi kebutuhan untuk menunjukkan kerja entitas perusahaan atau organisasi tersebut. Peranan budaya organisasi diharapkan dapat merangsang disiplin kerja karyawan, agar dapat meningkatkan produktivitas dan prestasi kerja karyawan sehingga tujuan suatu perusahaan dapat diwujudkan. Penelitian ini bertujuan untuk mengetahui pengaruh efektivitas sistem informasi akuntansi pada kinerja individual dengan budaya organisasi sebagai pemoderasi di Lembaga Perkreditan Desa Kecamatan Tegallalang. Populasi dalam penelitian ini berjumlah 132 populasi. Metode penentuan sampel menggunakan teknik sampling jenuh sehingga didapat jumlah sampel sebanyak 132 orang. Teknik analisis data menggunakan Uji Moderating Regression Analysis (MRA). Hasil pengujian hipotesis pertama menunjukkan bahwa variabel efektivitas sistem informasi akuntansi berpengaruh positif pada kinerja individual. Hasil pengujian ...

Research paper thumbnail of Pertimbangan Wisatawan Mengunjungi Objek Wisata Alas Kedaton Tabanan - Bali

Jurnal Perhotelan Dan Pariwisata Juni 2014, Sep 3, 2014

The dynamic movement of global tourism development and the tourists’tendencyto have different vac... more The dynamic movement of global tourism development and the tourists’tendencyto have different vacation patterns are an opportunity and a challenge for tourism in Bali. Alas Kedaton is one of many tourism objects located in Tabanan Regency. Tourism objects in this regency are able to increase tourists’ visitation to the place. Each tourist has his/her own reason to visit Alas Kedaton considering there are many other alternative tourism objects. The scopes of this research are 1. What factors which become tourists’ consideration to visit Alas Kedaton in Tabanan regency? 2. Which is the dominant factor that becomes tourists’ consideration to visit Alas Kedaton in Tabanan regency? 15 variables were used in this research, thus the total samples taken were 15 x 10 =150 respondents. Factor analysis was used as the analysis technique. The factors which became tourists’ consideration to visit Alas Kedaton were advantage factor (1), supporting factor (2), product factor (3), and edit value factor (4). The dominant factor which became tourists’ consideration to visit Alas Kedaton was the advantage factor formed by famous tourism object variables, secure feeling of the visitors, friendly service of the staff, the beauty of flora and fauna, affordable entrance fee, and strategic and reachable location. Kata kunci : PertimbanganWisatawan,Perjalanan,Pariwisata,Objek Wisata

Research paper thumbnail of Pengaruh Pertumbuhan Penjualan, Perputaran Kas, Perputaran Piutang, Dan Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Subsektor Makanan & Minuman DI Bursa Efek Indonesia

Journal Research of Accounting (JARAC)

Profit is one of the benchmarks for assessing the success or failure of company management. One o... more 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 profi...

Research paper thumbnail of Pendampingan Pembuatan Laporan Keuangan Sederhana Untuk Pengelolaan Bumdesa Adat Cepaka Kecamatan Kediri Kabupaten Tabanan

Synergy and Society Service

Cepaka Village has a lot of potential that can be developed and managed by BUMDes. This business ... more 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.

Research paper thumbnail of Pengaruh Remunerasi Dan Sistem Pengendalian Internal Terhadap Kinerja Pegawai DI Kantor Pertanahan Kabupaten Badung

Journal Research of Accounting (JARAC)

Badung National Land Agency is a government agency that has the task of carrying out affairs in t... more 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) w...

Research paper thumbnail of Dampak Konflik Dan Stres Kerja Terhadap Prestasi Kerja Karyawan Pada Koperasi Kredit DI Kabupaten Badung

The purpose of this research as follows: to analyse conflict influence to employee achievement at... more The purpose of this research as follows: to analyse conflict influence to employee achievement at Koperasi Kredit in Kabupaten Badung; to analyse influence job stres to employee achievement at Koperasi Kredit in Kabupaten Badung; to analyse conflict and job stres influence to employee achievement at Koperasi Kredit in Kabupaten Badung. To reach the research purpose this research applies three variable consisted of two independent variable and one dependent variables that are: Independent variable Conflict (X1) and Job Stress (X2), while Dependent variables is Employee Achievement who symbol with (Y). Data type applied qualitative and quantitative data. While data source are: primary data, and secondary data. Data collecting method are: questionaire, interviews and documentation. Population in this research is employee Koperasi Kredit in Kabupaten Badung. Data analytical technique applies quantitative analysis by doing examination to validity and reliability before data all. The resu...