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Pengaruh Perpsepsi Kegunaan dan Persepsi Kemudahan Terhadap Kepuasan Pengguna Aplikasi MYBCA Dengan Kepercayaan Pengguna Sebagai Variabel Intervening Dilla Nanda Putri, I Gusti Ayu; Purnama Dewi, Putu
Economic Reviews Journal Vol. 4 No. 4 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i4.985

Abstract

This study aims to analyze the influence of perceived usefulness and perceived ease of use on user satisfaction of the MyBCA application, with user trust as an intervening variable. The research was conducted in Denpasar City, which has the highest number of mobile banking users in Bali. A quantitative approach was employed using a sample of 190 MyBCA users selected through multivariate sampling rules. Data were collected using a Likert-scale questionnaire and analyzed through Partial Least Squares (PLS) using SmartPLS 4.0. The results indicate that both perceived usefulness and perceived ease of use significantly affect user satisfaction and trust. User trust also shows a significant direct effect on satisfaction. Mediation testing further confirms that trust partially mediates the influence of perceived usefulness and perceived ease of use on satisfaction, emphasizing the importance of system reliability and security in strengthening user experience. These findings highlight that users value applications that are beneficial, easy to operate, and trustworthy. The study concludes that enhancing functionality, usability, system stability, and security features is essential for improving satisfaction and sustaining continued use of MyBCA.
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.
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.
Peran Faktor – Faktor Penentu Minat Beli Konsumen Parfum HMNS I Kadek Pande Putra Aditya; Putu Purnama Dewi
YUME : Journal of Management Vol 9, No 1 (2026)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yume.v9i1.10771

Abstract

This study aims to examine the effect of product quality and price on consumer purchase intention of HMNS perfume on TikTok Shop, with influencer marketing as a mediating variable. The rapid growth of TikTok Shop as a content-based e-commerce platform has intensified competition among local perfume brands, particularly in building consumer trust in products that cannot be physically tested. This research adopts a quantitative approach using a survey method involving 140 respondents who have purchased HMNS perfume through TikTok Shop. Purposive sampling was applied with criteria including Indonesian consumers aged 17 years and above who had prior purchase experience. Data were analyzed using SmartPLS, covering validity, reliability, and structural model testing. The results indicate that product quality and price have a positive and significant effect on purchase intention. Furthermore, both variables significantly influence influencer marketing. Influencer marketing plays a significant mediating role in the relationship between product quality and price on purchase intention. These findings are supported by the Theory of Planned Behavior, which emphasizes attitudes, subjective norms, and perceived behavioral control as key determinants of purchasing intentions. This study provides practical implications for local perfume brands in formulating effective digital marketing strategies by integrating product quality, competitive pricing, and influencer collaboration to enhance consumer purchase intention on digital commerce platforms.Keywords: product quality, price, influencer marketing, purchase intention, TikTok ShopPenelitian ini bertujuan untuk menganalisis pengaruh kualitas produk dan harga terhadap minat beli konsumen parfum HMNS di TikTok Shop dengan influencer marketing sebagai variabel mediasi. Perkembangan TikTok Shop sebagai platform e-commerce berbasis konten mendorong persaingan ketat antar merek parfum lokal, khususnya dalam membangun kepercayaan konsumen terhadap produk yang tidak dapat diuji secara langsung. Studi ini menggunakan metode kuantitatif dengan melakukan survei terhadap 140 orang yang merupakan pelanggan parfum HMNS di toko TikTok. Teknik pengambilan sampel menggunakan purposive sampling dengan kriteria responden berusia minimal 17 tahun dan pernah melakukan pembelian produk HMNS. Analisis data dilakukan menggunakan SmartPLS dengan pengujian validitas, reliabilitas, serta model struktural. Hasil penelitian menunjukkan bahwa kualitas produk dan harga berpengaruh positif dan signifikan terhadap minat beli konsumen. Selain itu, kualitas produk dan harga juga terbukti berpengaruh positif terhadap influencer marketing. Influencer marketing memiliki peran mediasi yang signifikan dalam hubungan antara kualitas produk dan harga terhadap minat beli konsumen. Temuan ini didukung oleh Theory of Planned Behavior yang menekankan peran sikap, norma subjektif, dan persepsi kontrol perilaku dalam membentuk niat pembelian. Penelitian ini memberikan implikasi strategis bagi pelaku usaha parfum lokal dalam mengoptimalkan kualitas produk, strategi harga, dan kolaborasi dengan influencer untuk meningkatkan minat beli konsumen di platform digital.Kata kunci: kualitas produk, harga, influencer marketing, minat beli, TikTok Shop
Strategi Bisnis Rumah Sakit Non-JKN dalam Menghadapi Dinamika Pasar Era JKN Pande Putu Adnyani; Putu Purnama Dewi
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i1.4509

Abstract

The implementation of the National Health Insurance Program has transformed the competitive dynamics of the healthcare industry in Indonesia, particularly for non-JKN private hospitals. This study aims to analyze the business strategies implemented by non-JKN hospitals in responding to market changes during the JKN era. The research employed a qualitative approach with a case study design involving four non-JKN hospitals in Bali, namely BIMC Hospital Kuta, BIMC Hospital Nusa Dua, Kasih Ibu General Hospital Denpasar, and RSIA Bunda Denpasar. Data were collected through in-depth interviews, observations, and documentation studies, and were analyzed inductively through data reduction, categorization, data presentation, and conclusion drawing. The findings reveal that non-JKN hospitals primarily adopt a differentiation focus strategy to maintain competitiveness. This strategy is reflected in premium healthcare services, faster service delivery, direct access to specialist doctors, medical tourism development, utilization of modern medical technology, and personalized patient care. The study also finds that the integration of SWOT analysis, Porter’s generic strategies, and the Balanced Scorecard supports more adaptive and sustainable business strategy implementation. Strategic success is determined by adaptive leadership, service innovation, human resource development, and the hospitals’ ability to respond to changing consumer behavior and market competition. This research confirms that non-JKN hospitals still possess significant market opportunities through service quality enhancement and premium patient segmentation amid the dominance of the JKN system.
Co-Authors A.A Thisna Ari Murti Adie Wahyudi Oktavia Gama Anak Agung Istri Agung Maheswari Anak Agung Ngurah Eddy Supriyadinata Gorda Anggit Septio Budi Ayu Rahmaditha Apsari Cecilia Da Conceicao Lemos Chanco Mendonca Do Rego Charles Stefan Winata Dilla Nanda Putri, I Gusti Ayu Gede Humaswara Prathama Gine Das Prena Gusi Putu Lestara Permana 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 Agus Yudiantara I Putu Dharmawan Pradhana I Putu Edward Narayana I Wayan Ramantha Ida Ayu Gde Meila Satyawati Manuaba Ida Ayu Pradnya Sasmita Ida Bagus Gede Okta Wismajaya Kadek Adyatna Wedananta Kadek Ayu Kreistya Dewi Ketut Tanti Kustina Komang Bagus Lanang Prabawa Komang Febriyanti Dantes 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 Rasmini Ni Ketut Sari Adnyani Ni Luh Febby Satya Utami 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 Nina Eka Lestari Ni Putu Pradnya Sugiantari Putri Ni Putu Suryawati Noer Fitriyah Pande Putu Adnyani Putu Agus Satria Putu Dian Puspita Rani Putu Irma Yunita Putu Wahyu Inspirawan Sarah Wulan Ramadhanti Suputra, Komang Yudi Tiffany Tanudijaya Valencia Elisabeth Christiany Wardani Wardani