The Effect of Skepticism, Experience, And Intelligence on Audit Opinions Decision with Time Budget Pressure as the Moderation Variable

The audit opinion decision may affected by professional auditor skepticism, audit experience and auditor intelligence. Time budget pressure weakens the relationship between these variables. This study aims to get the empirical evidence the effect of time budget pressures to moderate the effect of skepticism, audit experience, and auditor intelligence on audit opinion decision. The population is auditor at Bali Province Audit Board (BPK-RI) and Public Accounting Firm (KAP) in Bali. The samples are selected by purposive sampling method, totaling 98 auditors. The data is analyzed by Moderated Regression Analysis (MRA). The study results show that time budget pressure weakens the effect of skepticism and auditor intelligences on audit opinion decision. However, time budget pressure does not weaken the effect of audit experience on audit opinion decision. Keywords: skepticism, audit experience, auditor intelligence, time budget pressure, public accounting firm, CPC (financial auditing body)

The Existence of Awig-Awig as a Basis in the Development of Hidden Canyon Tourism Destinations by Local Communities in Guwang Village, Gianyar District, Bali

According to Koentjaraningrat (2003: 76) the cultural value system is the highest and most abstract level of customs because cultural values consist of concepts regarding everything that is considered valuable and important by society so that it can function as a guide in their lives. This can be seen in the various rules applied in Guwang Village, such as not being allowed to sell land because the land belongs to the adat village; it is forbidden to cut down trees without village permission; for tourists who want to visit the Hidden Canyon Beji Guwang tour, they must obey the established rules, such as wearing a scarf and not entering the temple during menstruation; and tourists are also expected not to visit sacred places past the specified time. The research method used is qualitative with a qualitative descriptive research approach that aims to describe, describe, summarize various conditions, situations or variables that arise in the community that are the object of research. This research will be conducted in Hidden Canyon Tourist Destination, Guwang. by applying a purposive random sampling data collection technique. Overall, awig-awig has a very important role in the development of Hidden Canyon tourist destinations. Through the implementation of awig-awig, Hidden Canyon can be preserved, maintain the culture and social life of the local community, and provide a safe and comfortable experience for visitors. Thus, awig-awig becomes a strong foundation in the development of sustainable and responsible tourist destinations in Hidden Canyon

Analisis Pengaruh Pengalaman Terhadap Kompetensi Serta Pengaruhnya Terhadap Produktivitas Ukm Di Kota Denpasar, Provinsi Bali

This study aims to see the effect of work experience on competence, as well as the effect on the productivity of SMEs in Denpasar City. The analysis used in this study is to use path analysis with a one-way model. The data used in this study are primary data shown to SME actors and employees in Denpasar City, a questionnaire that can be entered into 100 questionnaires. From the results of the calculation of the analysis test carried out by the researcher, the calculation of the results provides an overview: (1) the work experience variable shows a significant and positive influence on the productivity of the actors (owners and employees) of SMEs in Denpasar City. (2) the compensation variable shows a significant and positive influence on the productivity of employees and owners of UKM in Denpasar City. (3) the work experience variable shows a significant and positive influence on the competency variables of SMEs in Denpasar City, Bali Province.Penelitian ini bertujuan untuk mengetahui pengaruh pengalaman kerja terhadap kompetensi, serta pengaruhnya terhadap produktivitas UKM di Kota Denpasar. Analisis yang digunakan dalam penelitian ini adalah dengan menggunakan analisis jalur (Path Analysis) dengan model satu jalur. Data yang digunakan dalam penelitian ini merupakan data primer yang dibagikan kepada pelaku serta karyawan UKM yang ada di Kota Denpasar, kuisioner yang dibagikan berjumlah 100 buah kuisioner. Dari hasil penghitungan uji analisis yang dilakukan oleh peneliti, didapatkan hasil yang memberikan gambaran bahwa: (1) variabel pengalaman kerja menunjukan pengaruh signifikan dan positif terhadap produktivitas pelaku (pemilik dan karyawan) UKM di Kota Denpasar. (2) variabel kompensasi menunjukan pengaruh signifikan dan positif terhadap variabel produktivitas karyawan dan pemilik UKM yang ada di Kota Denpasar. (3) variabel pengalaman kerja menunjukan pengaruh signifikan dan positif terhadap variabel kompetensi UKM yang berada di Kota Denpasar Provinsi Bali

Pemahaman Perpajakan dan Religiusitas Memoderasi Penurunan Tarif Pajak dan Pelayanan Online pada Kepatuhan Wajib Pajak

This study examines the effect of lowering tax rates and online services on taxpayer compliance and tests the ability to understand taxation and religiosity as moderating variables. The number of samples analyzed was 83 Micro, Small, and Medium Enterprises (MSMEs) which became partners of the Denpasar City Cooperative and UMKM Office. Determination of the sample in this study using probability sampling with simple random sampling method. The analysis technique used is multiple linear regression and Moderated Regression Analysis (MRA). The results of the analysis show that the reduction in tax rates and online services has a positive effect on taxpayer compliance. Understanding taxation and religiosity strengthens the reduction in tax rates on taxpayer compliance. However, understanding taxation and religiosity do not moderate the effect of online services on taxpayer compliance. Keywords: Reduction In Tax Rates; Online Services; Obedience; Understanding; Religiosity

Pelatihan Dasar Pelaporan Keuangan Dan Aspek Perpajakan Pada Usaha Mikro Di Wilayah Desa Kesiman

Pelaksanaan PkM ini sangat penting dan masyarakat butuhkan, dalam hal pendampingan pelaporan SPT orang pribadi serta penyuluhan mengenai dasar perpajakan yang diperlukan. Terkait kewajiaban NPWP yang mereka telah miliki maupun peluang pajak yang akan terhutang atau harus mereka perhatikan saat mereka mendapatkan penghasilan dari hasil usahanya yang baru (wiraswata/pedagang). PkM ini melibatkan masyarakat yang tinggal di daerah kesiman khususnya warga Banjar Kesuma Jati kesiman, sekaligus menjadi tempat pelaksanaan kegiatan. Namun, kegiatan ini juga terbuka untuk warga lain yang ingin mengikuti kegiatan PkM ini. Tidak hanya itu, tim pelaksanaan PkM yang terdiri dari 2 (dua) Dosen Sekolah Vokasi dan 1 (satu) Dosen Fakultas Ekonomi dan Bisnis Universitas Warmadewa juga dibantu oleh ibu-ibu anggota PKK Banjar Kesuma Jati dalam menghimpun masyarakat mengikuti pelatihan. Tujuan pelaksanaan PkM ini adalah membantu mitra dalam menuntaskan permasalahan yang dihadapi dalam melakukan administrasi perpajakan dengan benar,  serta menanamkan pentingnya penyusunan laporan keuangan terkait usaha yang dijalankan

The Influencing Factors toward Universitas Warmadewa Student Interests in Using Mobile Commerce

Mobile commerce provides an overview of the development of electronic commerce. The rapid growth of the mobile phone population has accompanied the emergence and development of wireless technology which has made mobile commerce an important part of existing business strategies. The purposes of this study are to treasure the empirical evidence on the factors that influence the interest of mobile commerce users as input for e-commerce providers and users as well as to describe the reflection of the development and needs conditions of the business world, especially in the mobile commerce sector. This study uses primary data collected using a questionnaire, as a data collection method. Data collection method was a survey method through a questionnaire.  study belongs to a qualitative research with Multiple Linear Regression Analysis technique. The results showed that the users of mobile commerce have been increasing in number. Besides that, the perceived usefulness, perceived ease of use, perceived cost, perceived social influence, perceived trust, perceived privacy, and perceived security had an impact on the user’s interests in using the mobile commerce

Pendampingan BUPDA Desa Bangbang Dalam Upaya Peningkatan Perekonomian Desa

BUPDA atau Baga Utsaha Padruwen Desa Adat adalah badan usaha milik desa adat, yang dikelola dan diperuntukkan untuk menyejahterakan masyarakat desa. Desa Bangbang terletak diwilayah Kecamatan Tembuku, Kabupaten Bangli, Provinsi Bali yang masih sangat menjunjung tinggi asas gotong royong dan kekeluargaan. BUPDA Bangbang memberi pelayanan jasa selip (penggilingan padi) dan grosir toko klontong. Masyarakat dapat menggunakan fasilitas selip (proses pelepasan kulit ari beras) dan tempat menjemur gabah (bulir padi yang terbungkus oleh sekam) hanya dengan menyisihkan sebagian kecil dari hasil panen untuk BUPDA, atau hanya mengganti biaya bahan bakar mesin tanpa dikenakan biaya tambahan lain. Hal ini sangat membantu warga dalam mengolah hasil panen. Selain itu BUPDA menjalankan usaha grosir berbagai keperluan pokok sehari-hari dan keperluan upacara adat secara grosir, yang nantinya akan dijual ecer oleh warga. Maka hal ini akan menjadi peluang usaha bagi masyarakat setempat yang membuka warung dan sejenisnya. Namun dalam BUPDA belum didukung oleh sistem pencatatan berbasis IT, sedangkan masih secara manual. PKM ini dilaksanakan dengan memberikan pendampingan penyusunan pencatatan akuntansi memanfaatkan    IT (informasi dan teknologi), serta aspek perpajakan. Agar nantinya BUPDA dapat menyusun laporan keuangan sesuai dengan standar akuntansi keuangan (SAK), memenuhi seluruh kewajiban terkait pajak, serta memanfaatkan IT untuk me-manage usaha dengan baik dan efisien. Pelaksanaan PkM melibatkan prebekel, prajuru adat, bagian administrasi, serta pembantu umum di BUPDA. Terdapat dua mitra yang terlibat, yaitu Prebekel Desa Bangbang dan Kantor Konsultan Pajak Rajawali Consulting. PkM dapat dijalankan dengan baik sesuai dengan yang direncanakan. &nbsp

Implications of Entrepreneurship and Simple Accounting Knowledge of Endek Crafting MSMEs on Economic Improvement and Preservation of Bali Culture

Riches Indonesian culture is abundant has push development various product in almost all area with varied styles.? One of from inheritance valuable Balinese culture historical, cultural, and economic is cloth endek. However, with changing times and styles modern living, fabric endek start threatened extinct. Study This highlights two problems main in industry endek in Bali: lack of Skills entrepreneurship and knowledge good accounting, as well low ability recording finance. Research methods applied? is qualitative, with focus on the cause decline amount craftsman endek in Klungkung and efforts regeneration through interaction with generation young. Research result show that potency industry endek in Klungkung For increase economy local and preserving Balinese culture is huge, however lack of participation generation young become challenge main. Skills entrepreneurship and knowledge accountancy identified as solution potential for overcome challenge this. Collaboration between government, community local, and craftsmen required for give support, training, and promotion necessary for the industry endek can Keep going develop and become asset important in preservation Balinese culture

Maintaining Taxpayer Compliance in Nation Development in The Post-Pandemic Era

This study aims at examining the effects of awareness, knowledge, service quality and tax sanctions on corporate taxpayer compliance. Population in this study consists of corporate taxpayers at Kantor Pelayanan Pajak Pratama Denpasar Barat with a sample of 100 respondents and 3 key informants. Sampling in this study was done using nonprobability sampling method, with incidental sampling technique. The type of research data is primary data, which was obtained through questionnaires answered by corporate taxpayers. Data were analyzed using comparative descriptive qualitative techniques and Multiple Linear Regression Analysis. From the results of the study it was found that: (1) awareness has a positive and significant effect on corporate taxpayer compliance; (2) knowledge has a positive and significant effect on corporate taxpayer compliance; (3) service quality has a positive and significant effect on corporate taxpayer compliance; and (4) tax sanctions have a positive and significant effect on corporate taxpayer compliance. The magnitude of the influence of the independent variable on corporate taxpayer compliance is 71%, while the remaining 29% is influenced by other factors outside the model studied. The results of the descriptive test uncover that corporate taxpayers are categorized as compliant. Whatever the conditions, whether high or low education and the presence or absence of adequate services, taxpayers still carry out their obligations as well as possible, because they already have a good awareness of the importance of paying taxes. Tax sanctions are something frightening and the taxpayers do not want to be subject to it

Upaya Percepatan Pemulihan Ekonomi Dengan Pendampingan Akuntansi Dan Pemberdayaan Bank Sampah

Hingga saat ini penanganan sampah masih menjadi masalah Indonesia secara nasional. Sampah industri, bahkan sampah rumah tangga sangat berpeluang merusak lingkungan dan alam bila tidak dikelola dengan baik. Kelurahan Penatih, merupakan salah satu bagian dari kota Denpasar. Luas total Kelurahan ini mencapai 281 Ha dan dihuni oleh 9.500 orang, namun hanya 2.969 Orang yang bekerja. Wilayah luas yang dihuni oleh banyak penduduk, pasti menyumbang sampah rumah tangga yang tidak sedikit. Bila sampah ini tidak dikelola dengan benar, akan merusak lingkungan. Hanya 31% dari total penduduk kelurahan penatih yang tercatat telah memiliki pekerjaan, yang artinya pengangguran diwilayah ini cukup besar. Maka, kelompok pengelolaan sampah pada Bank Sampah kelurahan penatih tidak hanya bisa mengurahi limbah yang dapat berdampak buruk bagi lingkungan namun juga dapat menjadi peluang usaha bagi masyartakat setempat. Guna kegiatan ini dapat berjalan dengan maksimal, aktivitas pengelolaan sampah pada bank sampah juga harus di dukung oleh sistem pencatatan akuntansi yang baik. Catatan akuntansi tidak hanya akan menghasilkan laporan keuangn semata, namun juga dapat digunakan untuk menganalisa program dan aktivitas Bank Sampah. Pelatihan penyusunan akuntansi disambut baik oleh masyarakat, diharapkan kedepannya dapat dibentuk sistem yang dapat memaksimalkan pengembangan pengelolaan bank sampah, tidak hanya dari aktivitas pengelolaan pelaksanaan namun juga pencatatan akuntansinya