E-Journal Universitas Hindu Indonesia
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Pengaruh Pengetahuan Perpajakan, Sanksi Perpajakan, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Pelaporan WPOP Pada KPP Pratama Tabanan
No full textThis time taxes have a very important contribution to the progress of a country. The realization of compliance with taxpayer reporting in reporting Annual Tax Returns (SPT) has decreased. The impact of cases of tax officials with big assets, has made some parties distrustful and even called for not paying taxes. In several areas, the ratio of individual taxpayer reporting compliance has decreased as has happened at KPP Pratama Tabanan. This is caused by factors such as tax knowledge, tax sanctions and taxpayer awareness. The aim of this research is to determine the effect of tax knowledge, tax sanctions and taxpayer awareness on individual taxpayer reporting compliance. The data analyzed was primary data through distributing questionnaires distributed to 100 individual taxpayers registered at KPP Pratama Tabanan 2022. Determining the sample size for this study used simple random sampling and the Slovin formula. Statistical testing in testing hypotheses using the SPSS version 24.0 program test tool. The results of this study show that: individually, Tax Knowledge, Tax Sanctions, and Taxpayer Awareness has a positive and significant effect on Individual Taxpayer Reporting Compliance
Pengaruh Budaya Organisasi Sistem Pengendalian Internal Dan Whistleblowing System Terhadap Pencegahan Fraud Dalam Pengelolaan Dana BumDes di Kecamatan Seririt
No full textFraud is a deviant and illegal act intentionally committed by individuals or groups to gain illegitimate benefits and can disadvantage others. Fraud prevention is an effort to prevent someone from engaging in potentially detrimental fraudulent activities. This study aims to determine the influence of Organizational Culture, Internal Control System, with also Whistleblowing System on Fraud Prevention in the management of Bumdes funds in Seririt District. This research was conducted in 11 BUMDes in the Seririt District, involving all BUMDes employees as the sample, totaling 70 individuals. The technique used was saturated sampling, and data analysis was performed using multiple linear regression methods. The results of this study indicate that Organizational Culture has a positive with also significant effect on fraud prevention. The Internal Control System has no effect on fraud prevention. The Whistleblowing System has a positive and significant effect on fraud preventio
Kepatuhan Pajak Individu: Sosialisasi Perpajakan, Tax Morale, Ketegasan Sanksi Pajak
No full textCompliance with taxation is affectes by internal as well ass external factors. Proper dissemination of tax information, high moral responsibillity in taxation, and firm application of sanction are consideres to improve compliance especially among personal taxpayers. This study aims to asses the influence of tax socialitation, tax morale and strict enforcement of sanctions on taxpayer compliance at the West Denpasar Tax Office. The study applied a survey method by handing out questionaires to 100 participants selected through a simple random sampling procedure. The data obtained were analyzed using the multiple linear regression method. The findings revealed tha the three independent variables had a significant positive impact on individual taxpayer compliance. The results emphasize that strengthening tax socialization, improving tax morale, and maintaining consistent sanction enforcement are key strategies to boost taxpayer compliance
EDUKASI HUKUM DAN TATA KELOLA DANA DESA: STRATEGI PENCEGAHAN PENYIMPANGAN DANA DESADI KECAMATAN KLUNGKUNG
No full textKegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman aparat desa dan elemen masyarakat di Kecamatan Klungkung terkait hukum dan tata kelola dana desa guna mencegah potensi penyimpangan. Berdasarkan Undang-Undang Nomor 6 Tahun 2014 tentang Desa dan regulasi turunannya, pengelolaan dana desa harus dilakukan secara transparan, partisipatif, akuntabel, dan tertib anggaran. Namun, masih dijumpai kendala di tingkat desa, seperti perencanaan yang tidak tepat, kesulitan menyusun APBDes karena keterlambatan pagu anggaran. Melalui pendekatan edukatif dan dialogis, tim pengabdian memberikan pendampingan intensif terkait regulasi terbaru, mekanisme penyusunan APBDes, pengawasan penggunaan dana desa, serta pelaporan keuangan desa. Kegiatan ini sejalan dengan misi Asta Cita Presiden Dan Wakil Presiden Republik Indonesia, yaitu meningkatkan kualitas tata kelola pemerintahan desa dan mewujudkan pembangunan yang merata dan berkeadilan. Hasil kegiatan menunjukkan peningkatan pemahaman hukum pengelolaan dana desa di kalangan peserta, serta tumbuhnya komitmen untuk menerapkan prinsip transparansi dan akuntabilitas dalam pelaksanaan anggaran desa
Auditor Reflections on Reimagining Accounting Curriculum: A Journey toward Ethics, Sustainability, and Transformative Learning
No full textThis research is an imaginary dialogue between two auditors who have different professional backgrounds. The first auditor comes from a practitioner environment, while the second auditor has a background as curriculum and academic staff of a study program. The two of them discuss about the accounting education curriculum, which is still overshadowed by economic rationalism and focusing on pragmatic competencies. Through this imaginary dialogue, the two of them initiate a concept regarding accounting education and fill the gap between accounting education and sustainability issues. The two auditors, through deconstruction process in the imaginary dialogue, reconfigure the meaning of accounting education producing a learning concept, namely transformative learning, which is supported by a cognitive dissonance strategy as an effort to sharpen the awareness of accounting graduates in the learning process. The collaboration of the two strategies is implemented in a harmony of accounting education intended for its graduates to be able to achieve the expected competencies, which include critical thinking skills, increased moral consciousness as accountants, increased awareness of the importance of professional accountant identity, and sustainability perspective possession
Meningkatkan Keputusan Pembelian Ulang: Peran Citra Merek, After Sales Service dan Perceived Value Sebagai Moderasi
No full textThis study aims to determine the effect of brand image and after sales service on repurchase decisions for a house with perceived value as moderation. The research method uses a quantitative approach with data collection using a questionnaire. The number of research samples taken using the provisions of Hair et al. (2021), namely 190 consumers of Ciputra Beach Resort Bali who already own units at this location. Furthermore, hypothesis testing is carried out using structural equation modeling (SEM) using partial least squares (PLS) tools. The results showed that brand image and after sales service had a positive and significant effect on repurchase decisions, while perceived value was unable to moderate the effect of brand image and after sales service on repurchase decisions. The uniqueness of this study lies in its focus, where most previous studies have mostly highlighted aspects of the first purchase decision on a luxury item, while this study provides new insights into the factors that drive consumer loyalty in the property sector. Based on the results of the study, companies need to focus on strengthening brand image and after-sales service quality as the main strategies for building consumer loyalty in luxury goods. This is because consumers in the high-value property segment will prefer to make decisions based on trust in the brand and concrete experience, not just perceived value. This reflects bounded rationality and satisficing decision making as the main reasons for repurchase decisions
PARSIMONI ISI PESAN SASTRA SIWA TATTWA PURANA PADA AKUN YOUTUBE HINDUSTORYINDONESIA
No full textStudi ini meneliti efektivitas akun YouTube @hindustoryindonesia dalam menyederhanakan dan menyebarkan ajaran Hindu, khususnya Tattwa Siwa Purana. Dengan pendekatan mixed-methods, penelitian ini menganalisis data analitik YouTube (jumlah penayangan, suka, komentar) dan isi video. Dalam satu bulan, kanal ini menarik 82.597 penonton dengan rata-rata 5.162 penayangan per video. Video berdurasi 5-7 menit memiliki keterlibatan lebih tinggi, sedangkan yang lebih panjang mengalami penurunan. Video terpopuler mencapai 8.160 penayangan. Namun, interaksi melalui komentar masih rendah, menunjukkan pola konsumsi yang cenderung pasif. Hal ini menjadi peluang bagi kanal untuk pertanyaan atau ajakan bertindak. Studi ini menegaskan peran media sosial dalam melestarikan dan menyebarkan ajaran Hindu serta memberikan wawasan tentang optimalisasi konten guna meningkatkan jangkauan dan interaksi
POLA PERGERAKAN WISATAWAN MENUJU DAYA TARIK WISATA DI KECAMATAN SUKAWATI
No full textKegiatan pariwisata menjadi salah satu sektor yang ada dan berkembang dengan cukup pesat di Kecamatan Sukawati. Kegiatan tersebut membentuk ragam pola pergerakan wisatawan yang dipengaruhi oleh minat dan tujuan wisatawan dalam berwisata. Penelitian ini bertujuan untuk menganalisis fenomena pola pergerakan wisatawan dan penyusunan rute pola pergerakan wisatawan yang potensial untuk dikembangkan berdasarkan faktor geografi dan ekonomi. Penelitian ini menggunakan metode kualitatif deskriptif dan kuantitatif asosiatif. Dengan menggunakan data yang didapatkan melalui studi kepustakaan, observasi lapangan, wawancara, dan penyebaran kuesioner online pada 100 responden. Hasil penelitian ini mengungkapkan bahwa terdapat enam jenis pola pergerakan wisatawan menuju daya tarik wisata di Kecamatan Sukawati yang meliputi single point, base site, stopover, chaining loop, destination region loop, complex neighbourhood. Dalam upaya pengembangan pariwisata yang ada, maka disusun rute pola pergerakan wisatawan potensial dengan mempertimbangkan faktor geografi dan ekonomi yang mencangkup lima daya tarik wisata yang ada di Kecamatan Sukawati
PENGUATAN NILAI BUDAYA DALAM PENILAIAN POTENSI WISATA KAMPUNG ADAT CIREUNDEU
No full textKampung Adat Cireundeu, yang terletak di Kota Cimahi, merupakan salah satu destinasi wisata budaya yang mempertahankan kearifan lokal serta tradisi adat yang diwariskan secara turuntemurun. Penelitian ini bertujuan untuk mengkaji penguatan nilai budaya dalam penilaian potensi wisata dengan menggunakan pendekatan komponen 4A, yaitu Attraction, Accessibility, Amenity, dan Ancillary, yang telah dimodifikasi untuk mempertimbangkan kearifan lokal. Metode penelitian yang digunakan adalah mix method, dengan analisis kuantitatif berupa pembobotan pada komponen 4A dan pendekatan kualitatif untuk eksplorasi nilai budaya. Teknik pengumpulan data dilakukan melalui observasi, wawancara dengan pengelola serta anggota pokdarwis, dan kajian literatur. Hasil penelitian menunjukkan bahwa daya tarik utama Kampung Adat Cireundeu terletak pada kebudayaan lokal yang erat dengan alam dan tradisi leluhur, yang menjadi nilai jual utama bagi wisatawan. Komponen aksesibilitas, amenitas, dan fasilitas tambahan juga menjadi faktor penting yang mempengaruhi potensi pengembangan destinasi wisata ini. Penelitian ini menyarankan bahwa untuk mengembangkan Kampung Adat Cireundeu sebagai destinasi wisata budaya yang berkelanjutan, perlu ada perhatian terhadap pemeliharaan kearifan lokal dan pengelolaan yang melibatkan masyarakat secara aktif. Simpulan utama dari penelitian ini adalah bahwa penguatan nilai budaya dalam pengembangan pariwisata dapat memberikan kontribusi signifikan terhadap kesejahteraan masyarakat lokal, serta meningkatkan daya tarik wisatawan dengan mempertahankan keunikan budaya yang ada
Pengaruh Komunikasi, Disiplin Kerja, Dan Stres Kerja Terhadap Kepuasan Kerja Karyawan Pada LPD Desa Adat Peguyangan Kaja
No full textThe definition of the issue and targets in this examine is to choose the affect of Communication, Work Educate, and Work Thrust on Agent Work Fulfillment inside the LPD of the Peguyangan Kaja Ordinary Town. The masses in this consider were all LPD agents of the Peguyangan Kaja Ordinary Town. The test utilized in this ask almost was 31 respondents who were chosen utilizing the drenched testing methodology. The data in this ask around was collected through perception, interviews, studies and after that attempted utilizing distinctive coordinate backslide examination strategies. Based on the investigate comes approximately, it can be seen that communication contains a positive and basic affect on worker work fulfillment. Work instruct incorporates a positive and vital affect on agent work fulfillment. Work thrust incorporates a negative and essential affect on agent work fulfillment. Communication, work instruct and work extend at the same time have a essential affect on work fulfillment. The estimate of the affect of the free variable on work fulfillment is 89.9%. Looking at the ask around comes about, workers at the Peguyangan Kaja Routine Town LPD must be able to amplify their sense of sensitivity towards colleagues interior the company. A sense of sensitivity is uncommonly imperative to be able to form concordant associations interior the company by giving common back when colleagues experience issues or inconveniences