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Effectiveness of Using Accounting Computer Applications in Accounting Learning Wibawa, Sedana; Ni Putu Rita Sintadevi; Made Ayu Jayanti Prita Utami; Upayana Wiguna Eka Saputra
Primanomics : Jurnal Ekonomi & Bisnis Vol. 22 No. 3 (2024): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v22i3.3219

Abstract

The development of information technology has brought significant changes in various aspects of life, including in the world of education and business. In the context of higher education, the use of accounting software such as Accurate has become an integral part of the modern accounting curriculum. This is in line with the demands of the world of work which increasingly relies on technology in daily accounting practices. According to a survey conducted by the Indonesian Accountants Association (IAI) in 2020, more than 80% of companies in Indonesia have adopted accounting software in their operations, with Accurate being one of the main choices of the Bali State Polytechnic, as one of the leading vocational education institutions in Indonesia, has integrated the use of Accurate in the Business Administration Department curriculum. This step was taken in response to industry needs and an effort to increase graduate competency in facing the digital era. However, although the use of Accurate has been implemented, there has been no comprehensive evaluation of its effectiveness in improving students' accounting understanding and skills.This research aims to measure the extent to which the use of Accurate contributes to increasing conceptual understanding, practical skills, and work readiness of students majoring in Business Administration. By involving 162 respondents and using quantitative methods, the collected questionnaire data was then processed using SPSS version 26 software. The results of this research indicate that theoretically, this research strengthens the argument about the importance of technology integration in accounting education while emphasizing the role of contextual factors such as teaching methods and infrastructure. This supports a holistic approach in accounting curriculum development that focuses not only on content but also on delivery methods and learning environments.
The mediating role of service quality in customer value and brand experience impact on repurchase intention Nurfakih, Shafa Ajeng Wulandari; Subagiana, IGM; Saputra, Upayana Wiguna Eka; Waelan, Waelan; Rangkuti, Agus Edy
Kajian Pendidikan, Seni, Budaya, Sosial dan Lingkungan Vol. 1 No. 2 (2024): September 2024
Publisher : Yayasan Mitra Persada Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58881/kpsbsl.v1i2.12

Abstract

Understanding the impact of customer value and brand experience on repurchase intention, while optimizing service quality, is essential for ensuring sustainable business performance. This study examines the mediating role of service quality in the influence of customer value and brand experience on repurchase intention at PTNJM Bali Head Office. The research aims to determine the direct and indirect effects of customer value and brand experience on repurchase intention, considering service quality as a potential mediator. This study employs an explanatory research design with a quantitative approach. Data were collected from 100 respondents using questionnaires, observations, and interviews. A non-probability sampling method with purposive sampling was applied to ensure relevant participants. The collected data were analysed using SPSS Version 29 and Smart PLS Version 3 to assess the relationships among variables and the mediation effects of service quality. The analysis revealed that customer value does not have a positive and significant effect on repurchase intention, while brand experience positively and significantly influences repurchase intention. Additionally, service quality has a direct positive and significant impact on repurchase intention. However, the findings indicate that service quality does not mediate the relationship between customer value and repurchase intention, nor does it mediate the relationship between brand experience and repurchase intention. These findings suggest that while brand experience and service quality are critical factors in encouraging repurchase behaviour, customer value alone does not directly contribute to repeat purchases. Furthermore, service quality does not serve as an effective mediator in strengthening the impact of customer value and brand experience on repurchase intention. These insights provide valuable implications for businesses, highlighting the importance of enhancing brand experience and service quality to foster customer loyalty and long-term retention.
ANALISIS DETERMINASI INNOVATIVE WORK BEHAVIOR DI YAYASAN TP 45 DANANJAYA, IDA BAGUS GEDE; SANJAYA, IDA BAGUS; SAPUTRA, UPAYANA WIGUNA EKA; FAKRUROZI, RIFQI NUR; SITAWATI, ANAK AGUNG RAKA; SUMETRI, NI WAYAN
GANEC SWARA Vol 18, No 1 (2024): Maret 2024
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v18i1.789

Abstract

This study aims to determine the determination of Innovative work behavior on Employees and Teachers at the TP 45 Foundation. The theory used is Innovative work behavior, Psychological Capital and Psychological Empowerment. This type of research uses quantitative methods. The sample for this research is all employees and teachers who work at the TP 45 Foundation. The data collection method used is the sampling technique in this study using probability sampling with saturated sampling technique, where the sample selection has certain criteria. The data analysis technique used in this study is to use structural equation modeling (SEM) or structural equation models using the partial least squares (PLS) approach. Partial Least Square (PLS) is used to determine the complexity of the relationship between latent variables and their indicators. The results of this research show that Psychological Empowerment has a positive and significant effect on innovative work behavior. Psychological Capital has a positive and significant effect on innovative work behavior. Psychological Empowerment has a positive and significant effect on Psychological Capital Psychological Capital partially mediates the effect of Psychological Empowerment on innovative work behavior
Penilaian Kualitas Layanan Bandara Internasional Ngurah Rai Menggunakan Metode Fuzzy Servqual dan Importance Performance Analysis Nurfakhrurozi, Rifqi; Andriani, Wahyu; Dewi, Nyoman Indah Kusuma; Saputra, Upayana Wiguna Eka; Adiningrat, Gede Pradiva
Jurnal Bisnis dan Kewirausahaan Vol. 20 No. 3 (2024): JBK-Jurnal Bisnis dan Kewirausahaan
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jbk.v20i3.163-173

Abstract

Ngurah Rai International Airport in Bali serves as a critical gateway for tourists, especially in the post-pandemic era. This study evaluates the service quality of the airport using the Fuzzy Servqual and Importance Performance Analysis (IPA) methods. A sample of 100 respondents was analyzed to assess five dimensions of service quality: tangibles, reliability, responsiveness, assurance, and empathy. The findings indicate that several attributes of the service require improvement, particularly in terms of adequacy of infrastructure, service clarity, and responsiveness to passenger feedback. The IPA analysis identified two attributes as high-priority areas for improvement. Recommendations for enhancing service quality are proposed to better align with passenger expectation and satisfaction.
A Cross-Country Comparison of the Corporate Social Responsibility Orientation Between Indonesia and Thailand: Do Gender and Culture Matter? Putra, Kadek Dwi Cahaya; Wattanametha, Phussadee; Saputra, Upayana Wiguna Eka; Widiantara, I Made; Elfarosa, Ketut Vini; Rahmanu, I Wayan Eka Dian
APMBA (Asia Pacific Management and Business Application) Vol 13, No 2 (2024)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.apmba.2024.013.02.4

Abstract

Despite the increased concerns about the significance of CSR for business, only a few empirical studies of CSR orientation are available. Understanding stakeholders’ CSR orientations are pivotal to devising appropriate CSR strategies. This study investigates perceptions of CSR Orientation among Indonesian and Thai consumers and examines economic, legal, ethical, and philanthropic dimensions. A questionnaire with an imperative scale to measure relative importance was administered to 300 business students in both countries. Findings revealed that economic responsibility ranked the highest for both groups, aligning with previous empirical studies. However, significant variations emerged regarding legal, ethical, and philanthropic priorities. Thai consumers emphasized ethical responsibility, while their Indonesian counterparts prioritized legal and philanthropic dimensions. These distinctions challenged the universality of CSR frameworks, establishing a new perspective on the substantial influence of cultural, regulatory, and societal factors. Further, the study punctuated the demand for companies to adjust CSR strategies adhering to distinct national contexts. To strengthen comprehension of CSR orientations, further study is advised to explore cross-cultural differences, the impact of developmental stages, and diverse sample demographics. These findings encompass significant implications for businesses operating in multiple cultural settings, emphasizing the imperative of adapting CSR practices to engage with local communities and consumers effectively.
Analysis And Design Of E-Commerce Website As An Electronic Sales Media Rifqi Nurfakhrurozi; Upayana Wiguna Eka Saputra; Ida Bagus Gede Dananjaya
Journal of Management and Creative Business Vol. 1 No. 2 (2023): April : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.157 KB) | DOI: 10.30640/jmcbus.v1i2.766

Abstract

Motivasi studi ini adalah meningkatnya prevalensi sistem e-commerce di kalangan bisnis di semua sektor perdagangan dan penyediaan jasa. Dengan bantuan e-commerce, bisnis dapat menyebarkan informasi kepada konsumen lebih cepat dan memperluas jangkauan pemasaran mereka, yang keduanya akan menghasilkan pendapatan yang lebih tinggi. Aplikasi prestashop open source digunakan dalam penelitian ini untuk membuat situs web e-commerce karena rangkaian fiturnya yang kuat dan ketersediaan komponen yang sesuai secara luas tanpa biaya. Teknik analisis spiral Cresswell digunakan untuk studi deskriptif kualitatif ini. Analisis spiral melibatkan empat langkah: pengelolaan data; membaca dan membuat memo; menggambarkan; klasifikasi; dan interpretasi; dan menggambarkan dan memvisualisasikan. Analisis data menghasilkan sistem baru yang diimplementasikan secara bertahap meliputi pembuatan website e-commerce, perancangan layout website e-commerce, pemasukan data website e-commerce, dan presentasi temuan.
ANALISIS SOCIAL MEDIA MARKETING DAN BRAND IMAGE TERHADAP CUSTOMER RESPONSE (STUDI KASUS PADA UMANA BALI, LXR HOTELS AND RESORTS PASCA REBRANDING) Made Ayu Jayanti Prita Utami; Putu Wira Widiantara; Upayana Wiguna Eka Saputra
Proceeding Maritime Business Management Conference MBMC: Proceeding Maritime Business Management Conference 2024
Publisher : Program Studi D4-Manajemen Bisnis, Jurusan Teknik Bangunan Kapal, Politeknik Perkapalan Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33863/mbmc.v3i1.3231

Abstract

This study aims to analyze the influence of Social Media Marketing and Brand Image on Customer Response at Umana Bali, LXR Hotels and Resorts, following their rebranding. The research method used is a quantitative approach with a descriptive causal research type. Data were collected through questionnaires distributed to customers who follow Umana Bali’s Instagram accounts. The findings reveal that Social Media Marketing and Brand Image have a significant impact on Customer Response. Multiple linear regression analysis shows that these two variables simultaneously contribute significantly to the variability of Customer Response. These findings emphasize the importance of social media marketing strategies and brand image management in creating a positive customer experience. This study provides practical insights for the hospitality industry, particularly Umana Bali, to continuously optimize digital marketing strategies and strengthen brand image to enhance customer loyalty and purchase intent. Suggestions for future research include exploring new social media platforms and conducting comparative studies with other companies to examine broader effectiveness.
Analisis Faktor Yang Mempengaruhi Penggunaan Mobile-Banking Pada Mahasiswa di Bali: Pendekatan Theory Acceptance Model (TAM) Fauziah, Laily; Leni Anggraini Susanti; Upayana Wiguna Eka Saputra
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 4: Mei 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i4.9610

Abstract

Perkembangan teknologi dalam industri perbankan berkembang dengan pesat. Setiap bank menyediakan sistem yang lebih baik dengan mengedepankan efisiensi dan efektifitas bagi nasabah, yaitu salah satunya dengan menyediakan layanan mobile banking (m-banking). Banyaknya jumlah mahasiswa Generasi Z di Indonesia menjadi peluang bagi setiap bank untuk memperkenalkan mobile banking yang dapat menggiring mereka untuk menggunakannya. Penelitian ini bertujuan untuk menganalisa faktor yang mempengaruhi penggunaan mobile banking pada mahasiswa di Bali dengan pendekatan Theory Acceptance Model (TAM). Metode penelitian ini bersifat kuantitatif, pengumpulan data dilakukan dengan menyebarkan kuisioner secara online kepada 100 responden yaitu mahasiswa di Bali. Data yang diperoleh kemudian diolah menggunakan Python. Hasil dari penelitian ini yaitu faktor Compatibility with Lifestyle dan faktor Social Influence memiliki pengaruh signifikan terhadap Intention to Use mobile banking pada mahasiswa di Bali. Sementara Perceive Usefulness, Perceived Ease of Use, Trust tidak menunjukkan pengaruh yang signifikan terhadap Intention to Use mobile banking pada mahasiswa di Bali. Dengan Hasil ini maka memberikan implikasi yang sangat penting bagi perbankan dalam merancang layanan mobile banking.
Instagram as CSR bridge: Comparing hotel strategies in Indonesia-France Widiantara, I Made; Bonneau, Marie Christine; Putra, Kadek Dwi Cahaya; Arsawan, I Wayan Edi; Saputra, Upayana Wiguna Eka
Jurnal Kajian Komunikasi Vol 13, No 1 (2025): June 2025
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jkk.v13i1.62550

Abstract

Background: This study compares the practice of CSR communication by French hotels operating in Jakarta (Indonesia) and Paris (France). It explores what CSR themes the hotels communicate and which of them lead to consumer engagement in the form of likes, comments, and shares. Purpose: The purpose of this study is to investigate the CSR communication strategies of French hotels operating in Jakarta and Paris and determine the relationship between CSR communication and consumer engagement. Methods: The samples, seven (7) Accor hotels operating in Jakarta and six (6) Accor hotels operating in Paris, were purposively selected. The content analysis method was used, and data were collected from the hotels’ Instagram accounts. The data were then examined using descriptive statistical analysis and multiple regression techniques. Results: The data analysis shows differences in the CSR communication strategy applied by the two sampled hotels. Both French hotels in Jakarta and Paris use Instagram to publish information about their CSR programs, but French hotels in Jakarta publish more CSR posts on Instagram than those in Paris. French hotels in Jakarta focus on environment, society, and economic prosperity, while French hotels in Paris focus on environment, diversity, and society. Customers of French hotels in Jakarta show more engagement, particularly through likes and comments, compared to those in Paris, where engagement is limited to likes. Neither group showed engagement in the form of shares. Implications: Hotels should be more selective in communicating CSR via Instagram, considering the CSR themes that customers care about. It could help improve customer engagement and create a more effective CSR communication strategy.
A Cross-Country Comparison of the Corporate Social Responsibility Orientation Between Indonesia and Thailand: Do Gender and Culture Matter? Putra, Kadek Dwi Cahaya; Wattanametha, Phussadee; Saputra, Upayana Wiguna Eka; Widiantara, I Made; Elfarosa, Ketut Vini; Rahmanu, I Wayan Eka Dian
APMBA (Asia Pacific Management and Business Application) Vol. 13 No. 2 (2024)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.apmba.2024.013.02.4

Abstract

Despite the increased concerns about the significance of CSR for business, only a few empirical studies of CSR orientation are available. Understanding stakeholders' CSR orientations is pivotal to devising appropriate CSR strategies. This study investigates perceptions of CSR Orientation among Indonesian and Thai consumers and examines economic, legal, ethical, and philanthropic dimensions. A questionnaire with an imperative scale to measure relative importance was administered to 300 business students in both countries. Findings revealed that economic responsibility ranked the highest for both groups, aligning with previous empirical studies. However, significant variations emerged regarding legal, ethical, and philanthropic priorities. Thai consumers emphasized ethical responsibility, while their Indonesian counterparts prioritized legal and philanthropic dimensions. These distinctions challenged the universality of CSR frameworks, establishing a new perspective on the substantial influence of cultural, regulatory, and societal factors. Further, the study punctuated the demand for companies to adjust CSR strategies adhering to distinct national contexts. To strengthen comprehension of CSR orientations, further study is advised to explore cross-cultural differences, the impact of developmental stages, and diverse sample demographics. These findings encompass significant implications for businesses operating in multiple cultural settings, emphasizing the imperative of adapting CSR practices to engage with local communities and consumers effectively.