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KEMAMPUAN MENGHASILKAN KEUNTUNGAN USAHA MIKRO KECIL MENENGAH DI KOTA DENPASAR DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Putra, Gde Bagus Brahma; Yuliastuti, Ida Ayu Nyoman
Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (398.625 KB)

Abstract

The purpose of this study is to test and obtain empirical evidence of the influence of entrepreneurialspirit, education level, business capital, marketing costs and length of businessto the ability of SMEs in generating profits in the city of Denpasar. The research was conductedon Small and Medium Micro Enterprises in Denpasar City. Sampling method using proportionalrandom sampling. Data analysis technique using multiple linear regression analysis. Theresults showed that the entrepreneurial spirit, business capital, marketing costs and businessduration positively influence the ability of SMEs in generating profits, while the variable level ofeducation has no effect.
IDENTIFIKASI VARIABEL KUNCI DALAM PEMBANGUNAN PARIWISATA BERKELANJUTAN BERDASARKAN PEMAHAMAN MAHASISWA JURUSAN AKUNTANSI YANG MENEMPUH MATA KULIAH BISNIS PARIWISATA Putra, Gde Bagus Brahma; Pramesti, I Gusti Ayu Asri
Jurnal Riset Akuntansi (JUARA) Vol 9 No 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

Bali dengan segala gemerlap pariwisatanya wajib memberikan perhatian lebih terhadap keberlanjutan industri pariwisata itu sendiri. Berbagai variabel yang berpengaruh terhadap pariwisata di Bali telah ditelusuri secara luas oleh berbagai pihak. Penelitian ini mengidentifi­kasi variabel pariwisata berkelanjutan berdasarkan pemahaman mahasiswa Jurusan Akun­tansi yang menempuh Mata Kuliah Bisnis Pariwisata di FEB Unmas Denpasar. Hasil FGD dianalisis menggunakan Software Matrix of Cross Impact Multiplications Applied to a Clas­sification (MICMAC) sehingga didapatkan sembilan variabel meliputi : budaya masyarakat, makanan, alam, wisatawan, pelayanan, tour operator, sejarah, kesenian dan fasilitas. Hal ini penting sebagai stimulan terhadap pemikiran mahasiswa dalam memahami makna pariwisa­ta berkelanjutan yang sebenarnya.
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT INFLASI PROVINSI BALI Adiyadnya, Made Santana Putra; Putra, Gde Bagus Brahma; Santosa, I Made Edy Septian
Jurnal Riset Akuntansi (JUARA) Vol 11 No 1 (2021): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

Inflation is one indicator to maintain the level of stability of economic activities carried out by people in a country, including Indonesia. This very high inflation phenomenon can occur due to pressure arising from the supply side (cost push inflation), and from the demand side(demand pull inflation) as well as from the side of inflation expectations itself. The purpose of this study are 1) to know the effect of the exchange rate on the inflation rate in Bali Province; 2) to know the effect of export value on the inflation rate in Bali Province; 3) to know the effect of the money supply on the inflation rate in Bali Province. The analytical tool used is multiple linear regression analysis. The result of this research were : 1) exchange rate partially has no effect on the inflation rate in Bali Province; 2) export value partially has a negative and significant effect on the inflation rate in Bali Province; 3) money supply partially has a positive and significant effect on the inflation rate in Bali Province.
KEMAMPUAN MENGHASILKAN KEUNTUNGAN USAHA MIKRO KECIL MENENGAH DI KOTA DENPASAR DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Gde Bagus Brahma Putra; Ida Ayu Nyoman Yuliastuti
Juara: Jurnal Riset Akuntansi Vol. 9 No. 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v9i1.301

Abstract

The purpose of this study is to test and obtain empirical evidence of the influence of entrepreneurialspirit, education level, business capital, marketing costs and length of businessto the ability of SMEs in generating profits in the city of Denpasar. The research was conductedon Small and Medium Micro Enterprises in Denpasar City. Sampling method using proportionalrandom sampling. Data analysis technique using multiple linear regression analysis. Theresults showed that the entrepreneurial spirit, business capital, marketing costs and businessduration positively influence the ability of SMEs in generating profits, while the variable level ofeducation has no effect.
IDENTIFIKASI VARIABEL KUNCI DALAM PEMBANGUNAN PARIWISATA BERKELANJUTAN BERDASARKAN PEMAHAMAN MAHASISWA JURUSAN AKUNTANSI YANG MENEMPUH MATA KULIAH BISNIS PARIWISATA Gde Bagus Brahma Putra; I Gusti Ayu Asri Pramesti
Jurnal Riset Akuntansi (JUARA) Vol. 9 No. 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v9i2.611

Abstract

Bali dengan segala gemerlap pariwisatanya wajib memberikan perhatian lebih terhadap keberlanjutan industri pariwisata itu sendiri. Berbagai variabel yang berpengaruh terhadap pariwisata di Bali telah ditelusuri secara luas oleh berbagai pihak. Penelitian ini mengidentifi­kasi variabel pariwisata berkelanjutan berdasarkan pemahaman mahasiswa Jurusan Akun­tansi yang menempuh Mata Kuliah Bisnis Pariwisata di FEB Unmas Denpasar. Hasil FGD dianalisis menggunakan Software Matrix of Cross Impact Multiplications Applied to a Clas­sification (MICMAC) sehingga didapatkan sembilan variabel meliputi : budaya masyarakat, makanan, alam, wisatawan, pelayanan, tour operator, sejarah, kesenian dan fasilitas. Hal ini penting sebagai stimulan terhadap pemikiran mahasiswa dalam memahami makna pariwisa­ta berkelanjutan yang sebenarnya.
Faktor-Faktor Yang Mempengaruhi Tingkat Inflasi Provinsi Bali Made Santana Putra Adiyadnya; Gde Bagus Brahma Putra; I Made Edy Septian Santosa
Juara: Jurnal Riset Akuntansi Vol. 11 No. 1 (2021): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v11i1.2828

Abstract

Inflation is one indicator to maintain the level of stability of economic activities carried out by people in a country, including Indonesia. This very high inflation phenomenon can occur due to pressure arising from the supply side (cost push inflation), and from the demand side(demand pull inflation) as well as from the side of inflation expectations itself. The purpose of this study are 1) to know the effect of the exchange rate on the inflation rate in Bali Province; 2) to know the effect of export value on the inflation rate in Bali Province; 3) to know the effect of the money supply on the inflation rate in Bali Province. The analytical tool used is multiple linear regression analysis. The result of this research were : 1) exchange rate partially has no effect on the inflation rate in Bali Province; 2) export value partially has a negative and significant effect on the inflation rate in Bali Province; 3) money supply partially has a positive and significant effect on the inflation rate in Bali Province.
Intellectual Capital dan Modal Sosial Dalam Mendorong Kinerja Perusahaan Ni Nyoman Ayu Suryandari; Gde Bagus Brahma Putra; Ni Nyoman Novia Pratiwi
Juara: Jurnal Riset Akuntansi Vol. 11 No. 2 (2021): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v11i2.2927

Abstract

This study examines intellectual capital and social capital in encouraging company performance. Companies are not able to win the competition only by relying on tangible assets. OJK stated that in the fourth quarter of Indonesia's banking performance decreased, the ROA of the banking industry in December 2014 was 2.85 and in November 2015 it was 2.30. Weak human resource competencies where the company only focuses on optimizing tangible resources but does not pay attention to intellectual capital and social capital in creating competitive advantage capabilities for the company. used a number of 42 banking companies on the Indonesia Stock Exchange obtained based on purposive sampling technique. With multiple linear regression analysis, the results showed that the variables of human capital, structural capital, customer capital and social capital were able to improve company performance.
FAKTOR-FAKTOR PENENTU KEBAHAGIAAN SESUAI DENGAN KEARIFAN LOKAL DI BALI Gde Bagus Brahma Putra; I Ketut Sudibia
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.08.NO.01.TAHUN 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (782.687 KB) | DOI: 10.24843/EEB.2019.v08.i01.p05

Abstract

Happiness is one of the new developments in economics. Therefore, economics should talk a lot about individual happiness. This article discusses the factors that determine individual happiness in accordance with local wisdom in Bali. Factors identified in influencing a person's happiness include income, expectations, relationships, faith, gratitude behavior, pro-environment behavior, health, gender, social and cultural capital.
EMPLOYEE PERFORMANCE DETERMINANTS, WITH GENDER AS A GROUP Ni Luh Putu Sariani; Yenny Verawati; Gde Bagus Brahma Putra; Tjok Istri Sri Harwathy; Ida Bagus Swaputra
MIX: JURNAL ILMIAH MANAJEMEN Vol 11, No 3 (2021): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/mix.2021.v11i3.004

Abstract

The purpose of this study is to analyze the influence of organizational commitment on employee performance; analyze the influence of organizational commitment on OCB; analyze the influence of OCB on employee performance; analyze the role of gender as the effect of moderation of organizational commitment on employee performance; analyze the role of gender as the effect of the moderating effect of organizational commitment on OCB, and analyze the role of gender as the effect of moderation on OCB on employee performance.. The population and sample were 45 respondents from the Notary Office in Bangli Regency with the saturated sampling method. The data collection technique was using a closed multiple-choice questionnaire and the partial least squares (PLS) data analysis approach was used. The results of the research show that the evaluation of the overall model seen from the coefficient of determination can already be said, Q-Square Predictive Relevance meets the requirements of existing and Goodness of Fit in a large position, the overall model is declared quite good. The conclusion of this study is that organizational commitment has a significant positive effect on employee performance has not been received. Organizational commitment has a significant positive effect on OCB received. OCB has a significant positive effect on employee performance is acceptable. Gender has not been tested as moderating of the effect of organizational commitment on employee performance, organizational commitment on OCB and OCB on employee performance. 
MEMBUKA PINTU PENGEMBANGAN MEDICAL TOURISM DI BALI Putu Devi Rosalina; I Wayan Suteja; Gde Bagus Brahma Putra; Putu Diah Sastri Pitanatri
JURNAL MASTER PARIWISATA Volume 01, Nomor 02, Januari 2015
Publisher : Magister Tourism Study, Faculty of Tourism, Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JUMPA.2015.v01.i02.p09

Abstract

As tourism industry is always increasing, nowadays, it does not only touch the leisure sector, it expands into health industry. Medical tourism is a combination of both health care and leisure activity. It is projected to grow US$38 until US$55 billion per year. In Asia, it successfully attracts visitors which increase by 20% every year because affordable price, yet high quality. Malaysia, Thailand, India and Singapore take this opportunity. These countries take control at least 80% of Asia market share. Unfortunately, Indonesia plays only a small part. Moreover, the data reveals a surprising truth that 57% of Malaysian patients are Indonesian. This raises a paradox, whether it is an irony or opportunity. Thus, this comparative study is conducted based on literature review in qualitative and analyzed through SWOT.Bali is very potential. It already has three international hospitals, popular for its wellness tourism, rich for its unique culture, sophisticated medical equipments, professional medics and paramedics, and good image for the hospitality.The next important step is the synergy of every stakeholders which consists of government, academic, media, private sector and community. Those stakeholders have to be eager in seriously creating better regulation, offering an interesting medical tour package, and participating actively.