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Pengaruh Customer Review Terhadap Repurchase Intention di Tokopedia Dengan Customer Trust Sebagai Variabel Mediasi Laksmi Aridewi, Putu; Gusti Ayu Tirtayani, I; Purnama Dewi, Putu; Widhya Sedana Putra, Komang
Journal of Accounting and Finance Management Vol. 6 No. 5 (2025): Journal of Accounting and Finance Management (November - December 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i5.2826

Abstract

Penelitian ini dilatarbelakangi oleh ketatnya persaingan niaga elektronik dan maraknya ulasan palsu yang memengaruhi kepercayaan konsumen pada Tokopedia. Penelitian ini bertujuan untuk menganalisis pengaruh ulasan pelanggan terhadap niat pembelian ulang dengan kepercayaan pelanggan sebagai variabel mediasi pada pengguna Tokopedia. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik purposive sampling yang melibatkan 130 responden di Provinsi Bali. Analisis data dilakukan menggunakan SEM PLS. Hasil penelitian menunjukkan bahwa ulasan pelanggan berpengaruh positif dan signifikan terhadap kepercayaan pelanggan, namun tidak berpengaruh signifikan secara langsung terhadap niat pembelian ulang. Kepercayaan pelanggan terbukti berpengaruh positif dan signifikan terhadap niat pembelian ulang serta mampu memediasi hubungan antara ulasan pelanggan dan niat pembelian ulang secara penuh. Kesimpulan penelitian ini menegaskan bahwa ulasan yang kredibel berfungsi membangun kepercayaan konsumen, yang selanjutnya menjadi faktor penentu utama dalam mendorong keputusan pembelian ulang.
Pengaruh Work Life Balance dan Pengembangan Karir Terhadap Kinerja Karyawan Dengan Kepuasan kerja Sebagai Mediasi Pada Generasi z di Denpasar Christiany, Valencia Elisabeth; I Gst. Ayu Wirati Adriati; Kadek Adyatna Wedananta; Putu Purnama Dewi
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 3: April 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/j-ceki.v5i3.14402

Abstract

Tujuan penelitian ini adalah untuk menguji hubungan antara kebahagiaan kerja pekerja Gen Z dan kinerja mereka dalam kaitannya dengan work life balance dan peluang pengembangan karier di Denpasar. Dengan menggunakan SEM-PLS, kami menganalisis data dari 141 responden yang dipilih melalui purposive sampling. Penelitian menunjukkan bahwa keseimbangan kehidupan kerja dan pertumbuhan karier secara signifikan meningkatkan kepuasan kerja (p < 0,05). Terdapat korelasi signifikan antara kinerja karyawan dan kebahagiaan kerja (p < 0,05). Kategori mediasi parsial juga menunjukkan bahwa work life balance dan kemajuan karier memengaruhi kinerja secara langsung dan tidak langsung melalui kepuasan kerja. Nilai R-squared menunjukkan bahwa work life balance dan pengembangan karier menjelaskan 57,1% kepuasan kerja dan 59,4% kinerja karyawan. Hasil penelitian menunjukkan bahwa Gen Z di Denpasar lebih puas dan produktif ketika mereka memiliki kesempatan untuk memajukan karier dan memiliki work life balance yang sehat.
Dampak Influencer Marketing dan Social Media Advertisement Terhadap Customer Trust Skintific Melalui E-WOM Mira Delviyani, Ni Putu; Purnama Dewi, Putu
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.10341

Abstract

This study aims to determine the influence of influencer marketing and social media advertisment on electronic word of mouth and customer trust, as well as the mediating role of electronic word of mouth on the influence of influencer marketing and social media advertisment on customer trust. The location of this study is in Denpasar City, Bali Province and the sample used is 150 respondents. The data analysis technique was carried out using SmartPLS 4. The results of the study show that influencer marketing has a positive and significant effect on customer trust, social media advertisment has a positive and significant effect on customer trust, influencer marketing has a positive and significant effect on electronic word of mouth, social media advertisment has a positive and significant effect on Regarding the electronic word of mouth, the electronic word of mouth has a positive and significant effect on customer trust, the role of electronic word of mouth as a mediating variable in the relationship between influencer marketing has a positive and significant influence on customer trust and the role of electronic word of mouth as a mediating variable in the relationship between Social media advertisment has a positive and significant influence on customer trust. The suggestion that can be given by the researcher is that the management of Skintific is expected to make more innovations in the product, so that later it can provide quality products, always provide direction to influencers in recommending products to consumers in order to provide accurate and reliable information, Make more interesting ads, as well as make more ads that contain product benefits, as well as testimonials from consumers who have used and are more active in promoting on social media.
Peran Kualitas Laba dalam Memediasi Hubungan Stakeholder Engagement dan Board Gender Terhadap Nilai Perusahaan I Komang Agus Trisna Adi Prayoga; Putu Purnama Dewi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 1 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i1.10795

Abstract

Stakeholder engagement and board gender are important aspects of corporate governance that are expected to influence firm value, particularly through the improvement of earnings quality. However, the indirect relationship between these factors and firm value has not been widely examined, especially in the Indonesian mining industry, which faces high social, environmental, and governance risks. Mining companies listed on the Indonesia Stock Exchange during the 2020–2024 period experienced fluctuations in firm value, which are presumed to be influenced by stakeholder engagement practices and board gender composition. This study uses the population of all mining companies listed on the Indonesia Stock Exchange, with samples selected using a purposive sampling method. Data analysis is conducted using panel data regression and mediation analysis. The results indicate that stakeholder engagement and board gender have a positive and significant effect on firm value, both directly and indirectly through earnings quality. Earnings quality is proven to be a significant mediating variable. This study contributes empirical evidence on the role of earnings quality as a mediating mechanism in the relationship between corporate governance practices and firm value in the mining sector.
Teknik Audit Berbantuan Komputer sebagai Pemoderasi Integritas dan Kompetensi Auditor terhadap Kualitas Audit Putu Wahyu Inspirawan; Putu Purnama Dewi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i1.10806

Abstract

This study aims to examine the effect of auditor integrity and auditor competence on audit quality, with Computer-Assisted Audit Techniques (CAATs) as a moderating variable. The study is grounded in attribution theory, which explains that auditor behavior is influenced by internal factors such as integrity and competence, as well as external factors such as the use of audit technology. This research employs a quantitative approach using a survey method. Data were collected through questionnaires distributed to auditors working at Public Accounting Firms (PAFs) in Bali Province. The sampling technique used was purposive sampling, and data analysis was conducted using Partial Least Square (PLS) with a moderated regression model. The results indicate that auditor integrity and auditor competence have a positive and significant effect on audit quality. Furthermore, CAATs have a significant effect on audit quality and are proven to moderate the relationship between auditor integrity and audit quality, as well as between auditor competence and audit quality. These findings suggest that the implementation of CAATs strengthens the role of auditor integrity and competence in producing high-quality audits. This study provides practical implications for Public Accounting Firms to enhance audit quality by strengthening auditor integrity, improving auditor competence, and optimizing the use of computer-assisted audit techniques.
PENGARUH TOTAL QUALITY MANAGEMENT (TQM), PERILAKU PRODUKTIF KARYAWAN, DAN SISTEM PENGHARGAAN TERHADAP KINERJA MANAJERIAL Putu Purnama Dewi; Ni Made Kintan Widyaswari; Ayu Rahmaditha Apsari
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.2.2025.348-372

Abstract

Thil s rel sel arch ail ms to ul ndel rstand thel il nflul el ncel of total qul alil ty managel mel nt, produl ctil vel el mployel el bel havil or, partil al or sil mul ltanel oul s rel ward systel ms on managel ril al pel rformancel . Thel samplel for thil s rel sel arch il s all thel fil nancel and accoul ntil ng staff of a fast boat company il n Del npasar Cil ty, totalil ng 100 pel oplel . Data analysil s tel chnil qul el s ul sel Valil dil ty Tel st, Rel lil abil lil ty Tel st, Classil cal Assul mptil on Tel st, Mul ltil plel Lil nel ar Rel grel ssil on Analysil s, Coel ffil cil el nt of Del tel rmil natil on Tel st, F Tel st and t Tel st. Throul gh thel sel fil ndil ngs, il t was foul nd that total qul alil ty managel mel nt had a sil gnil fil cant posil til vel il mpact on managel ril al pel rformancel , el mployel el produl ctil vel bel havil or had a posil til vel and sil gnil fil cant il mpact on managel ril al pel rformancel , thel rel ward systel m had a sil gnil fil cant posil til vel il mpact on managel ril al pel rformancel and total qul alil ty managel mel nt, el mployel el produl ctil vel bel havil or and thel rel ward systel m had a posil til vel and sil gnil fil cant il mpact on managerial pel rformancel .
PERAN CORPORATE SOCIAL RESPONSIBILITY MEMODERASI HUBUNGAN PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY DENGAN TAX AVOIDANCE Putu Purnama Dewi; Ni Putu Ananda Putri Ayu Ningrat Permata Dewi
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 1 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.1.2025.89-105

Abstract

This research aims to examine the role of corporate social responsibility as a moderating variable in influencing the relationship between profitability, leverage, and capital intensity with tax avoidance. This research uses agency theory as a foundation in the practice of tax avoidance conducted by companies. This is a quantitative research using secondary data from annual reports and sustainability reports of companies with a population of companies covering the banking sub-sector listed on the Indonesia Stock Exchange (IDX) in 2019-2023. Based on purposive sampling, 177 samples from 43 companies were obtained. The data analysis used in this research is panel data regression using STATA 16 software. The results of the analysis show that profitability, leverage, and capital intensity have a positive significant effect on tax avoidance. The results also show that corporate social responsibility can moderate profitability and capital intensity by providing a positive significant effect on tax avoidance but corporate social responsibility cannot strengthen the moderation of leverage by providing a negative significant effect on tax avoidance
EFEK MODERASI SIFAT MACHIAVELLIAN PADA PENGARUH TIME BUDGET PRESSURE DAN KOMPLEKSITAS TUGAS TERHADAP PERILAKU DISFUNGSIONAL AUDITOR Putu Purnama Dewi; I Gusti Ayu Eka Wulandari; Putu Irma Yunita
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.2.2026.213-225

Abstract

This research examines how time constraints and task difficulty affect counterproductive audit practices, considering the moderating effect of manipulative personality characteristics. The study utilized survey data from 105 professionals working in public accounting firms throughout Denpasar. Analytical methods included multivariate regression and interaction effect testing. The outcomes demonstrate that both time pressure and task intricacy substantially increase non-compliant audit behaviors. Additionally, Machiavellian disposition significantly intensifies these relationships. These results highlight how personal temperament variables can amplify the effect of workplace stressors on professional conduct deviations within auditing contexts.
Analisis Prosedur Administratif Surat Masuk pada Bagian Umum Dinas Ketenagakerjaan dan ESDM Provinsi Bali Ni Kadek Inten Diana Sari; Putu Purnama Dewi
Jurnal Abdimas Indonesia Vol. 5 No. 3 (2025)
Publisher : Perkumpulan Dosen Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34697/jai.v5i3.2016

Abstract

Pengelolaan surat masuk merupakan indikator krusial bagi penyelenggaraan pemerintahan yang efektif dan efisien. Bagian Umum Dinas Tenaga Kerja dan Energi dan Sumber Daya Mineral Provinsi Bali berperan strategis dalam memastikan setiap surat yang diterima dicatat, dimusnahkan, dan diarsipkan sesuai ketentuan yang berlaku. Pengabdian ini bertujuan menganalisis prosedur administrasi surat masuk, mengidentifikasi kendala yang dihadapi, dan memberikan rekomendasi perbaikan untuk mendukung reformasi birokrasi dan digitalisasi layanan administrasi. Metode yang digunakan adalah pendekatan deskriptif kualitatif melalui observasi langsung proses surat masuk, wawancara terstruktur dengan kepala dinas, staf administrasi, dan arsiparis, serta studi dokumentasi Prosedur Operasi Standar (SOP) dan sistem kearsipan yang berlaku. Hasil pengabdian ini menunjukkan bahwa prosedur pengelolaan surat masuk telah sesuai dengan pedoman pengelolaan dokumen resmi, namun masih menghadapi kendala seperti keterlambatan penyelesaian, pencatatan manual yang rawan kesalahan, dan sistem pengarsipan fisik yang memakan tempat. Rekomendasi yang diberikan antara lain penerapan sistem e-office, penerapan tanda tangan elektronik, digitalisasi arsip, dan pelatihan pegawai. Penerapan rekomendasi ini diharapkan dapat meningkatkan efisiensi, kecepatan, dan keakuratan pengelolaan surat masuk di instansi pemerintah.
The Impact of Perceived Risk and Trust on Electric Vehicle Adoption in Sustainable Tourism Regions Komang Bagus Lanang Prabawa; Putu Purnama Dewi; Ngakan Nyoman Kutha Krisnawijaya; A.A. Ngr. Eddy Supriyadinata Gorda
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 3 (2025): October 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i3.4494

Abstract

The influence of perceived risk and marketing communication on electric motorcycle purchase choices in Bali is examined in this study, with technological trust serving as the mediating factor. Despite Bali's global acclaim as an eco-tourism hub dedicated to sustainable progress, electric vehicle uptake among residents lags behind official benchmarks. A quantitative survey methodology is employed, drawing data from local inhabitants and subjecting it to Partial Least Squares–Structural Equation Modeling (PLS-SEM) grounded in the Unified Theory of Acceptance and Use of Technology (UTAUT 3). Significant direct and indirect effects on purchase determinations channeled through trust in technology are revealed for both perceived risk and marketing communication. A pivotal mediation function is fulfilled by technological trust, whereby the adverse sway of perceived risk is attenuated and the favorable impact of marketing outreach amplified. Transparent, educational, and confidence-enhancing promotional tactics, coupled with enabling infrastructure and regulatory measures, are underscored by the outcomes as vital for hastening electric vehicle integration in tourism-centric sustainable locales.
Co-Authors A.A Thisna Ari Murti Adie Wahyudi Oktavia Gama Anak Agung Ngurah Eddy Supriyadinata Gorda Anggit Septio Budi Ayu Rahmaditha Apsari Cahya Sri Andini, Ni Kadek Dwi Cecilia Da Conceicao Lemos Chanco Mendonca Do Rego Christiany, Valencia Elisabeth Dilla Nanda Putri, I Gusti Ayu Gede Humaswara Prathama Gine Das Prena Gusi Putu Lestara Permana Gusti Ayu Tirtayani, I Helfrida Lila Man I Dewa Gede Baswarasasika I Gede Agus Widiarnata I Gst. Ayu Wirati Adriati I Gusti Ayu Agung Omika Dewi I Gusti Ayu Eka Wulandari I Gusti Ayu Emi Eka Yanti I Gusti Ngurah Darma Paramartha I Gusti Ngurah Putra Sudhiksa I Kadek Pande Putra Aditya I Kadek Sudiarta I Ketut Surya Aristya Atmaja I Komang Agus Trisna Adi Prayoga I Made Sindhu Yoga I Made Sudiksa I Nengah Wirsa I Putu Dharmawan Pradhana I Putu Dharmawan Pradhana, I Putu Dharmawan Pradhana I Putu Edward Narayana I Wayan Ramantha Ida Ayu Pradnya Sasmita Ida Bagus Gede Okta Wismajaya Kadek Adyatna Wedananta Kadek Ayu Kreistya Dewi Ketut Tanti Kustina Komang Bagus Lanang Prabawa Komang Widhya Sedana Putra P Laksmi Aridewi, Putu Leni Setia Ningsih Maria Yunita Apriyati Martauli Rezki Munthe Mira Delviyani, Ni Putu Ngakan Nyoman Kutha Krisnawijaya Ni Kadek Inten Diana Sari Ni Ketut Arniti, Ni Ketut Arniti Ni Ketut Rasmini Ni Luh Putu Asriani Ni Made Kintan Widyaswari Ni Made Sukanadi Ni Putu Ananda Putri Ayu Ningrat Permata Dewi Ni Putu Ayu Dea Novi Yanti Ni Putu Eni Suwantari Ni Putu Lia Deniawati Ni Putu Pradnya Sugiantari Putri Ni Putu Suryawati Noer Fitriyah Putu Agus Satria Putu Dian Puspita Rani Putu Irma Yunita Putu Wahyu Inspirawan Sarah Wulan Ramadhanti Stefan Winata, Charles Suputra, Komang Yudi Tiffany Tanudijaya Wardani Wardani