E-Journal Universitas Hindu Indonesia
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GAMELAN GONG BERI DALAM PELAKSANAAN UPACARA NGATURANG PAKELEM PADA PURNAMA KELIMA DI BANJAR SEMAWANG KELURAHAN SANUR, DENPASAR SELATAN
Get PDFGamelan gong beri yang berada di Banjar Semawang merupakan salah satu gamelan Bali yang sangat disakralkan oleh masyarakat setempat dan juga merupakan sebuah ansamble gamelan yang tidak lepas kaitannya dengan sesolahan (tarian) baris cina. Pementasan dari gamelan Gong Beri tersebut pun tidak dilaksanakan sembarangan, ada beberapa sarana khusus baik dari hari pementasan maupun lokasi pementasan. Seperti halnya gamelan gong beri yang berada di banjar semawang, barungan gamelan tersebut dipentaskan dengan konteks sakral dan wajib dihadiri baik dari Pengempon (yang bertanggung jawab), pementasan gamelan gong beri banjar semawang dilakukan pada rahinan purnama kelima dan dipentaskan di Pantai Semawang. Prosesi tersebut dinamakan dengan ngatur pekelem serta lokasi dari pementasan pun tidak dipilih sembarangan, dikarenakan, pada pesisir Pantai Semawang, terdapat sebuah gundukan pasir yang tinggi dan biasa disebut dengan “muntig” oleh masyarakat setempat khususnya Banjar Semawang. lokasi tersebut menjadi tempat dipentaskannya gamelan gong beri pada rahinan purnama kelima dan prosesi ngatur pekelem sehingga tetap dilaksanakan sampai sekarang
ANALISIS KINERJA RUAS JALAN KOLEKTOR PRIMER PROVINSI BALI: Studi Kasus: Jalan Raya Canggu, Kuta Utara, Kabupaten Badung
Get PDFCongestion is one of the indicators of poor performance of a road section, which is caused by 2 factors, namely macro and micro factors. The influence of macro factors on the Canggu Highway corridor can be clearly seen from the uncontrolled use of land. The influence of micro factors is the large number of private vehicles used at the same time. The rapidly growing tourism sector in Canggu Village has an impact on the rapid development of tourism infrastructure, employment absorption, urbanization, and population growth. This study aims to carry out a performance analysis of the Canggu Highway section, North Kuta, Badung Regency. Field data collection was carried out using a survey method to obtain traffic volume and travel time data. Field data analysis used the 1997 MKJI Method. Based on the results of the analysis, the highest vehicle volume (Q) was 2,235.9 smp/hour; average speed 41.34 km/hour; Free flow speed 41.85; Road section capacity (C) reached 2,453.4 smp/hour; Degree of saturation (DS) 0.90; and level of service E, where traffic volume is close to or equal to road capacity
Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak, dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak UMKM di Kecamatan Denpasar Timur
Get PDFThis research aims to analyze factors that can influence taxpayer compliance. The independent variables in this research are taxpayer awareness, tax sanctions, and tax rates, while the dependent variable in this research is MSME taxpayer compliance. Respondents in this research were MSME taxpayers in East Denpasar District. This research uses a quantitative method where data is obtained from distributing questionnaires to 369 respondents using a probability sampling method using a simple random sampling technique. The data analysis technique used in this research is PLS-SEM analysis. The type of data used in this research is primary data. The primary data source in this research was collected directly from taxpayers in Micro, Small and Medium Enterprises (MSMEs) in East Denpasar District. The results of the research show that taxpayer awareness and tax sanctions have a positive and significant effect on MSME taxpayer compliance in East Denpasar District. Meanwhile, tax rates have a negative and insignificant effect on MSME taxpayer compliance in East Denpasar District.
Tata Kelola Keuangan Pada Lembaga Perkreditan Desa (LPD) Di Desa Adat Bakas
Get PDFThe role of LPDs is growing day by day, this cannot be separated from the public\u27s trust in Village Credit Institutions. In its activities, LPD cultivates capital through savings, deposits and loans from the community, then in its activities LPD is able to provide effective loans to people in need, so a situation must be created where the community (village residents) feel safe in saving their money, either in the form of savings or deposits. . This research was carried out with the aim of finding out how financial governance is implemented at the Bakas Traditional Village Credit Institution.The informants in this research were the supervisory body, secretary, treasurer and mobile savings officer. The number of informants in this study was 7 people using the interview method, namely 3 supervisors, 1 secretary, 1 treasurer and 2 mobile savings officers. This research is qualitative research where research data is obtained through an interview process with respondents.The research results show that the financial governance of the Bakas Traditional Village LPD has not implemented the principles of good corporate governance such as transparency, accountability, responsibility, independence, equality and fairness in accordance with the provisions. Based on the results of existing research, it can be suggested that in the future, the Bakas Traditional Village LPD is very important to be able to maintain good LPD financial governance so that corruption no longer occurs within the LPD
Pengaruh Pelatihan Dan Pendidikan, Pemanfaatan Teknologi Informasi, Dan Kompetensi Sumber Daya Manusia Terhadap Efektivitas Sistem Informasi Akuntansi Pada LPD Se Kecamatan Sukawati
Get PDFThe Village Credit Institution is one of the financial institutions that has used an accounting information system in processing data and transactions. The utilization of accounting information systems within LPDs contributes to streamlining data processing for enhanced practicality among employees. This study seeks to investigate the impact of training and education, information technology utilization, and human resource proficiency on the efficacy of accounting information systems across LPDs in Sukawati District. The study population includes all employees from 33 LPDs within Sukawati District, totaling 281 individuals. A sample size of 111 participants was selected using purposive sampling, and the data was analyzed using multiple linear regression analysis techniques. The results indicate that training and education, the use of Information Technology, and human resource competence have a positive and significant effect on the effectiveness of the accounting information system. The use of information technology, especially the use of computers supported by internet networks, must always be improved in LPD. The use and maintenance of information technology must always be considered in order to facilitate employee work and reduce possible obstacles
Analisis Penerapan Tax Review Sebagai Dasar Evaluasi Kewajiban Perpajakan Pada PT. XYZ
Get PDFTaxes are the main source of state income which is used to finance the budget related to development and state interests. A mandatory person is an individual or entity who has the authority to pay taxes, withhold taxes and collect taxes, and has rights and obligations related to taxation in accordance with applicable regulations. Even though the largest contribution to taxes comes from Corporate Taxpayers, the number of people paying taxes from this group is still relatively small. A tax review is a comprehensive review of a company\u27s tax obligations and the implementation of fulfilling its obligations, from calculation to reporting, with the aim of assessing the level of tax compliance. This research aims to implement the implementation of Tax Review as a basis for evaluating tax obligations at PT. XYZ. Using qualitative research methods, this research collects research data in several ways, including interviews, observation and documentation. The results of this research show that a tax review is very useful in overcoming delays in tax payments so that XYZ company will start to be firm in billing customers so that the company\u27s cash flow can be managed appropriately. PT XYZ has also been able to fulfill its tax obligations in accordance with applicable regulations, however, in implementing its obligations in the field, there are still several deficiencies that unintentionally occur, such as late payment of tax because there are still customers who have not made full transaction payments. Keywords: Tax Review, Tax Obligations, Ta
Pengaruh Stabilitas Keuangan, Tekanan Eksternal Dan Rasionalisasi Terhadap Kecurangan Laporan Keuangan (Financial Statement Fraud) Pada Perusahaan Yang Bergerak Dibidang Konstruksi Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022
Get PDFFinancial statement fraud refers to the intentional manipulation of accounting information, aiming to distort crucial details or present deceptive data, ultimately influencing the decisions and perceptions of stakeholders based on misrepresented facts. This investigation aims to analyze the potential triggers of financial statement fraud in construction sector firms listed on the Indonesian Stock Exchange between 2020 and 2022, examining the intersection of financial stability, external pressures, and rationalization. Employing a non-probability sampling method, specifically saturated sampling, 21 companies operating in the construction sector were selected, resulting in 63 observation data over a 3year period. Secondary data was utilized for analysis. The research findings suggest that while financial stability and external pressures do not significantly impact the occurrence of financial statement fraud, rationalization plays a crucial role in its manifestation
Pengaruh Skeptisme Profesional dan Kompetensi Terhadap Kinerja Auditor Internal
Get PDFThe role of internal auditors in an organization is very important, auditors are required to produce audit reports that will be used by the company for decision making and determining the direction of policies within the company. The aim of this research is to empirically test and analyze the influence of professional skepticism and competence on the performance of internal auditors. The sampling method used was a probability sampling method with a saturated sampling technique, so that the sample in this study were the internal auditors of the Bali Regional Development Bank, Badung branch, totaling 32 respondents. The data analysis technique uses SEM PLS. The test results show that the performance of the internal auditors of the Badung Branch of the Bali Regional Development Bank is influenced by professional skepticism and auditor competence. The higher the professional skepticism and competence possessed by an auditor, the better his performance will be. Keywords: internal auditor performance, professional skepticism, competence
Pengaruh Fungsi Badan Pengawas Dan Tingkat Pemahaman Akuntansi Terhadap Kualias Laporan Keuangan (Studi Kasus Koperasi Serba Usaha Sekecamatan Gianyar)
Get PDFA Financial Report is a means of providing an account of the management of an organization\u27s economic resources in the form of financial information. Local government financial reports should present information that meets the requirements of stakeholders. The objective of this research was to examine the impact of Functions of the Supervisory Board and the Level of Understanding of Accounting on the Quality of Financial Reports in Multi-Business Cooperatives operating in Gianyar District. The population for this study was all 40 MultiBusiness Cooperatives in Gianyar District, and the researcher used purposive sampling method to select 119 participants for the study. The collected data was subjected to multiple linear regression analysis to test the hypotheses. The results of the study indicated that there is a significant and positive relationship between the Functions of the Supervisory Board and the Level of Understanding of Accounting and the Quality of Financial Reports in Multi-Business Cooperatives across the Gianyar District. The results indicate that leaders of Gianyar District Cooperatives should focus on improving their ethical standards to foster employee trust and create role models within the organization. Further research is recommended to expand the research object and refine the questionnaire to ensure that respondents can provide clear and comprehensible answers to questions, which can complement and improve the research 
Pengaruh Pengetahuan, Resiko Dan Motivasi Investasi Terhadap Minat Mahasiswa Ekonomi Untuk Berinvestasi Di Pasar Modal: (Studi Kasus Mahasiswa Fakultas Ekonomi, Bisnis Dan Pariwisata Universitas Hindu Indonesia)
Get PDFAcademics and the general public alike are looking to the financial markets for investment opportunities in this age of rapid technical development and globalization. Given their position as the nation\u27s future leaders, students must have a solid grasp of investments in order to secure a more prosperous future. Students of economics at Hindu University of Indonesia had their interest in investing in the capital markets studied, and the effects of investment knowledge, risk, and motivation were examined. The research employs a quantitative method and aims to gather data from undergraduates enrolled in the management and accounting disciplines. After using stratified random sampling and the Slovin technique, 94 respondents were selected for the study. Data was gathered via Likert-scale questionnaires. Using SPSS 24.0\u27s multiple linear regression analysis, we found that students\u27 interest in capital market investing is favorably and substantially impacted by investment knowledge, risk exposure, and motivation