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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN (JELIKU) Jurnal Elektronik Ilmu Komputer Udayana E-Jurnal Ekonomi dan Bisnis Universitas Udayana JURNAL SISTEM INFORMASI BISNIS Jurnal Penelitian Ekonomi dan Bisnis Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal IJIBE (International Journal of Islamic Business Ethics) Benefit: Jurnal Manajemen dan Bisnis IJBE (Integrated Journal of Business and Economics) Fokus Ekonomi EBSJ Jurnal Samudra Ekonomi dan Bisnis International Journal of Islamic Business and Economics (IJIBEC) Jurnal Review Pendidikan dan Pengajaran (JRPP) The Indonesian Journal of Accounting Research SOLUSI Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Environmental, Sustainability, and Social Science Journal of Applied Business, Taxation and Economics Reseach Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Dinamika International Journal of Accounting & Finance in Asia Pasific International Journal of Economics, Management and Accounting Epaper Bisnis: International Journal Entrepreneurship and Management Jurnal Padamu Negeri International Journal of Islamic Business and Economics (IJIBEC) E-JURNAL AKUNTANSI Harmony Management: International Journal of Management Science and Business International Journal Of Pedagogical Novelty (IJOPNOV) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
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Keunggulan Bersaing ; Faktor-Faktor yang Mempengaruhi Dan Dampaknya pada Kinerja Selling-In Kadarningsih, Ana
JURNAL PENELITIAN EKONOMI DAN BISNIS Vol 21, No 1 (2013): MEDIA EKONOMI & TEKNOLOGI INFORMASI
Publisher : JURNAL PENELITIAN EKONOMI DAN BISNIS

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Abstract

There is fenomenal gap that amount of Indosat’s outlets have increase 41,76% in year 2007 until 2008, but Net Profit Margin have decrease 18,66 % in year 2008. Also there is research gap that competitive advantage have influence on performance sales, other research result selling-in performance have influense on competitive advantage. The purpose of this research is to test the influences of outlet quality services, differentiation, company reputation, outlet quality relationship, environment adaptability, on competitive advantage to increase selling-in performance.The samples size of this research is 123 outlets of PT. Indosat. Using the Structural Equation Modeling (SEM) that be run with AMOS software , the results shows that the outlet quality services, differentiation, company reputation, outlet quality relationship, environment adaptability have influence on competitive advantage to increase selling-in performance.Keywords : Selling-in performance, competitive advantage.
The Role of OCB as a Mediator in Improving Employees Performance Kadarningsih, Ana; Oktavia, Vicky; Ali, Amjad
Benefit: Jurnal Manajemen dan Bisnis Volume 5 No 2 Desember 2020
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v5i2.11087

Abstract

Employee performance is a measure of the quality of human resources in a company, because employee performance is one important factor for the achievement of a company's goals. Employee performance can be influenced by several factors, such as training, work environment and organizational citizenship behavior (OCB). The purpose of this research is to determine the influence of training and work environment to employee’s performance with Organizational Citizenship Behavior (OCB) as the intervening. This research was conducted at the Semarang City Education Department by taking a sample of 115 respondents registered as active officials of the Semarang City Education Department. Data collection method is done through a questionnaire. Data analysis uses path analysis. The results of the study concluded that there is an influence of training and work environment on OCB, the influence of OCB on employee performance and OCB is able to mediate the relationship between training and work environment on employee performance.
Human Capital Investment: Case State-Owned Banks and Sharia Banks Ud Din, Maaz; Kadarningsih, Ana; Subagyo, Herry
International Journal of Islamic Business and Economics (IJIBEC) Vol 4 No 1 (2020): IJIBEC VOL. 4 NO. 1 JUNE 2020
Publisher : Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.785 KB) | DOI: 10.28918/ijibec.v4i1.1979

Abstract

The objective of study is to find the influence of company size, human capital investments, and leverage on financial performance. Case studies on State-Owned Banks and State-Owned Sharia Banks in Indonesia for the 2012-2018 period. The number of samples uses in the study were four State-Owned Banks and four State-Owned Sharia Banks in Indonesia. The samples of this study were the financial report that taken from the Indonesia Stock Exchange and the Indonesia Financial Service Authority with period 2012-2018. The analysis method for this research is linear regression methods, test of classic assumption, determinant coefficient, F-test, T-test. The findings show that the size and leverage variables have no significantly effect on financial performance in State-Owned Banks, while the human capital investments have a positive effect and significantly on financial performance. The results also show that human capital and leverage have no impact on financial performance in State-Owned Sharia Banks, but has size have significant effect on financial performance. Human capital investment was most variable that impact financial performance significantly in State-Owned Banks. Otherwise, size was the most significantly variable that effect financial performance in State-Owned Sharia Banks. The results show that the size and leverage variables have no significantly effect on financial performance in State-Owned Banks, while the human capital investments have positive effect and significantly on financial performance. The results also show that human capital and leverage have no significantly effect on financial performance in State-Owned Sharia Banks, but size have significantly effect on financial performance. Human capital investment is the most significant variable that influence financial performance in State-Owned Banks. Otherwise, size is the most significant variable that influence financial performance in State-Owned Sharia Banks.
Pengalaman Memoderasi Pengaruh Idealisme dan Komitmen pada Keputusan Etis Konsultan Pajak di Wilayah Provinsi Bali Made Gede Wirakusuma
Jurnal Ilmiah Akuntansi dan Bisnis Vol 14 No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.634 KB) | DOI: 10.24843/JIAB.2019.v14.i01.p02

Abstract

Tax consultants are indispensable as associates of the Direktorat Jendral Pajak to help in raising awareness about the importance of taxpayer compliance. This study aims to determine the influence of experience on the relationship between idealism and professional commitment to ethical decision-making by tax consultants. The questionnaires were sent to the respondents/sample (members of Ikatan Konsultan Pajak Indonesia [IKPI]) of Bali Province. The sample was determined using the purposive sampling technique. Ninety questionnaires from 109 respondents working as tax consultants in Bali Province were collected as a pilot research, with a useable response rate of 84.1%. The results of the moderated regression analysis (MRA) analysis demonstrate that experience reinforces the positive influence of the relationship between idealism and ethical decisions of tax consultants, while it has no effect on the relationship between professional commitment and ethical decision-making by tax consultants in Bali Province. Keywords: ethical decision, idealism, professional commitment, experience
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI NI WAYAN YUNIASIH; MADE GEDE WIRAKUSUMA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 4 No 1 (2009)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

Researches on the influence of financial performance on corporate valuehave been widely conducted, however results inconsistency occurred. Financialperformance, which in this case is assessed by Return on Assets (ROA), have apositive effect on corporate value, however there are also some findings that ROAhave a negative effect. Researchers predicted that there are other influencingfactors. This condition drives researchers to use corporate social responsibility(CSR) and good corporate governance (GCG) as moderating variables. Thisresearch aims to test the influence of financial performance on corporate value byconsidering the two moderating variables.This research uses 27 manufacturing firms listed on the Jakarta StockExchange during 2005 - 2006 as samples with 54 observation Hypothesis istested using moderated regression analysis to find out the interactive influence ofthe moderating variables. The corporate value measured using Tobin's Q, whiledisclosure of CSR and GCG are measured with CSR Index and managerialownerships, respectively..Results indicate that (1) ROA has a positive effect on corporate value, (2)the disclosure of CSR is able to moderate relation of ROA and corporate value,but managerial ownerships are unable to moderate the link. This is possiblebecause managerial ownerships in Indonesia is still very small and companiestend to be family-owned.
PENGARUH PROFITABILITAS, SOLVABILITAS, REPUTASI AUDITOR, UKURAN PERUSAHAAN, KANDUNGAN LABA, DAN JENIS INDUSTRI PADA KETIDAKTEPATWAKTUAN PUBLIKASI LAPORAN KEUANGAN DI PT BURSA EFEK INDONESIA PERIODE 2007 - 2009 MADE GEDE WIRAKUSUMA; PUTU MANIK CINDRAWATI
Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 2 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

The usefulness of financial report would decrease if it is not timely reported. The purpose of this study is to examine the impact of profitability, solvency, auditor reputation, company size, earnings content, and industry type on late publication of financial report on Indonesia Stock Market during period of 2007-2009. The hypotheses are tested using multiple regression technique. The results show that auditor reputation and company size significantly affect the late publication of financial reports of companies listed on Indonesia Stock Market during 2007-2009. Other variables, i.e profitability, solvency, and earnings information content do not affect the late publication. The control variable, industry type, also does not have any impact on the late financial report publication of the listed companies.
PENGARUH GAYA KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP KINERJA ORGANISASI DENGAN PENERAPAN GOOD GOVERNANCE SEBAGAI VARIABEL MODERASI Putu Budi Anggiriawan; Made Gede Wirakusuma
Buletin Studi Ekonomi VOL.20.NO.1.FEBRUARI 2015 (PP 1-82)
Publisher : Buletin Studi Ekonomi

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Abstract

The Effect Of Leadership Style And Organizational Culture To Organizational Performance With The Implementation Of Good Governance As Moderation Variable. LPD (Village Credit Institutions) has proved to be capable of contributing to the development and prosperity of the local villagers. Along with these developments, it is possible there is a problematic LPD because of mismanagement. The existence of a troubled LPD can not be separated from organizational culture and leadership style on each LPD, therefore the advancement of LPD highly depends on the administrators and managers, especially the leader. The inconsistency of the results of research on the influence of leadership style and organizational culture on performance indicates the effect of other variables as moderating variables. The results showed that the implementation of good governance moderates the influence of leadership style and organizational culture on organizational performance. It is supported by each of the variables of leadershipstyle, organizational culture, and good governanceaffects the performance of the organization. Keywords: leadership style, organizational culture, implementation of good governance, organizational performance, and LPD
KEPEMILIKAN MANAJERIAL SEBAGAI PEMODERASI PENGARUH KOMPENSASI MANAJEMEN DAN KARAKTER EKSEKUTIF TERHADAP RISIKO PADA TAX AVOIDANCE I Made Dwi Sumba Wirawan; Made Gede Wirakusuma
Buletin Studi Ekonomi VOL.23.NO.1. FEBRUARI 2018 (PP 1-153)
Publisher : Buletin Studi Ekonomi

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Abstract

Taxaavoidance yang dilakukan oleh perusahaan tentunya dilakukanadengan adanya kebijakanadari pimpinanaperusahaan. Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris mengenai pengaruh kompensasi manajemen dan karakter eksekutif terhadap risiko pada tax avoidance, serta kemampuan kepemilikan manajerial memoderasi pengaruh kompensasi manajemen dan karakter eksekutif terhadap risiko pada tax avoidance. Jumlah sampel yang dianalisis sebanyak 176 sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama lima tahun. Metode penentuan sampel adalah nonprobability dengan teknik purposive sampling. Teknik analisis yang digunakan adalah regresi linear berganda dan Moderated Regression Analysis (MRA). Hasil analisis menunjukkan bahwa kompensasi manajemen berpengaruh negatif pada tax avoidance. Namun karakter eksekutif terhadap risiko tidak berpengaruh pada tax avoidance. Kepemilikan manajerial memperkuat kompensasi manajemen pada tax avoidance. Namun, kepemilikan manajerial tidak memoderasi pengaruh karakter eksekutif terhadap risiko pada tax avoidance. Kata kunci : tax avoidance, kompensasi, karakter eksekutif, kepemilikan manajerial
PENGARUH PENGETAHUAN AKUNTANSI DAN JIWA KEWIRAUSAHAAN PADA PENGGUNAAN INFORMASI AKUNTANSI DALAM PEMBUATAN KEPUTUSAN INVESTASI Ni Made Rai Juniariani; Made Gede Wirakusuma
Buletin Studi Ekonomi VOL.21.NO.2.AGUSTUS 2016 (PP 115-232)
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (107.931 KB) | DOI: 10.24843/bse.2016.v21.i02.p05

Abstract

Abstract: The Influence Of Accounting Knowledge and Entrepreneurship In The Use Of AccountingInformation In Making Investment Decision. The first purpose of this research is testing the influenceof accounting knowledge in the use of accounting information in making investment decision. TheSecondth purpose is testing the influence of entrepreneurship in the use of accounting information inmaking investment decision. The primary data be used in this researchis in the form of answers toquestionnaire from customers of PT. Permodalan Nasional Madani (Persero) per December 31 2015 usingthe survey method.98 samples were obtained using the saturated sample methods or census methods.This research using multiple linear regression analysis. The hypothesis test results are the accountingknowledge is affection the use of accounting information in making invesment decision. The entrepreneurship is affect on the use of accounting information in making invesment decision. Studies have shownthe importance of accounting knowledge and the entrepreneur ship for UMKM entrepreneur in the useof accounting information in making investment decision for the future of his business.Keywords: accounting knowledge, entrepreneurship, accounting information in making invesmentdecision.Abstrak: Pengaruh Pengetahuan Akuntansi Dan Jiwa Kewirausahaan Pada Penggunaan InformasiAkuntansi Dalam Pembuatan Keputusan Investasi. Penelitian ini memiliki dua tujuan. Pertama, untukmembuktikan pengaruh pengetahuan akuntansi pada penggunaan informasi akuntansi dalam pembuatankeputusan investasi. Kedua, pengaruh jiwa kewirausahaan pada penggunaan informasi akuntansi dalampembuatan keputusan investasi. Data primer berupa jawaban kuesioner dari nasabah PT. PNM UnitSukawati dengan menggunakan metode survei digunakan dalam penelitian ini. .98 sampel diperolehdengan menggunakan metode sampling jenuh atau metode sensus. Metode analisis penelitian inimenggunakan analisis regresi linear berganda. Hasil pengujian hipotesis menunjukkan bahwapengetahuan akuntansi berpengaruh positif pada penggunaan informasi akuntansi dalam pembuatankeputusan investasi. Jiwa kewirausahaan berpengaruh positif pada penggunaan informasi akuntansidalam pembuatan keputusan investasi. Penelitian membuktikan pentingnya pengetahuan tentangakuntansi dan jiwa kewirausahaan bagi pengusaha dalam membuat keputusan investasi untuk masadepan usahanya.
PENGARUH PENGGUNAAN INFORMASI AKUNTANSI PADA HUBUNGAN ANTARA JIWA KEWIRAUSAHAAN DAN KEPUTUSAN INVESTASI Made Gede Wirakusuma
Matrik : Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan Volume 13 Nomor 1 Tahun 2019
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.202 KB) | DOI: 10.24843/MATRIK:JMBK.2019.v13.i01.p06

Abstract

Keputusan investasi yang dibuat seorang pengusaha cenderung dipengaruhi oleh Jiwa Kewirausahaan yangdimiliki. Berbagai penelitian telah membuktikan hal tersebut, namun masih terdapat beberapa yangmenunjukkan inkonsistensi pengaruh jiwa kewirausahaan pada pembuatan keputusan investasi. Penelitianini termotivasi untuk membuktikan adanya pengetahuan akuntansi yang dimiliki oleh para pelaku bisnis/usaha mikro kecil (UMK) mempengaruhi hubungan antara jiwa kewirausahaan dan pembuatan keputusaninvestasi. Penelitian ini menggunakan kuesioner untuk memperoleh data secara langsung tentang persepsidari para pelaku UMK terkait jiwa kewirausahaan, penggunaan informasi akuntansi, dan keputusan investasi.Sejumlah 98 orang pelaku UMK sebagai sampel penelitian untuk selanjutnya dianalisis menggunakan regresimoderasian untuk membuktikan adanya penggunaan informasi akuntansi memoderasi pengaruh jiwakewirausaan pada pembuatan keputusan investasi. Penggunaan pengetahuan akuntansi oleh pelaku UMKterbukti memperkuat pengaruh jiwa kewirausahaan pada pembuatan keputusan investasi, hal ini berartipemahaman informasi akuntansi yang dimiliki para pelaku UMK, memudahkan para pelaku UMK dalammembuat keputusan investasi. Penelitian ini membuktikan bahwa selain jiwa kewirausahaan yang harus adapada diri seorang pelaku UMK, pemahaman informasi akuntansi merupakan hal yang sangat dibutuhkandalam pembuatan keputusan investasi.Kata kunci: pengetahuan akuntansi, jiwa kewirausahaan, pembuatan keputusan investasi.
Co-Authors - Nurhayati A.A. Gde Dwi Aditya A. A.A. Putri Pintari Dewi AA Gde Trisna Dwija Putra Agusta Amamda Wulandari Ahmad, Mubashir Ajeng Saraswati Ali, Amjad Anak Agung Ayu Ratih Radityastuti Anak Agung Eka Darmayanthi Anak Agung Istri Pawitradewi Anak Agung Ngurah Bagus Dwirandra Anak Agung Ngurah Mahaputra Bismantara Andini Permata Sari Angelia Putri Surya Haryanti Ayu Nikita Vira Bagus Ananta Diva Muria Sidhi Bayu Darma Putra Budi Anggiriawan Byantoro Istahargyo Cahyani, Ni Luh Pipin Chasanah, Amalia Nur Chrismendo Haniel Caesario Cok Krisna Yudha Dea Handrika Desak Made Gita Lestari Dewa Ayu Try Wahyuni Dewa Gede Wirama Dewa Ketut Wira Santana Dewa Made Adi Kesuma Yudha Dewangga, Anak Agung Bagus Dharma Putra Dian Prawitasari Diana Puspitasari DODIK ARIYANTO EKA ARDHANI SISDYANI Eka Ardhani Sisdyani Etta Citrawati Yuliastary Febriana, Artha Ferawati, Laeli Fery Riyanto Firdaus, Alifia Firmanda Gayatri Gayatri Gede Rama Wirya Nanda Hanafi Cahyadi Herry Subagyo I Dewa Gede Dharma Suputra I Dewa Made Sukadana I Gde Ary Wirajaya I Gede Aditya Baskara I Gede Kurniawan Wijaya I Gede Sunar Ardika I Gusti Agung Sri Mustika Putra I Gusti Ayu Nata Dewi Utari I Gusti Ayu Ratih Permata Dewi I Kadek Satria Nova I Ketut Buana I Ketut Sujana I Made Arthana I Made Dwi Sumba Wirawan I Made Mertha I Made Ryan Ananta Putra I Made Ryan Ananta Putra I Made Sukartha I Putu Laksmana Narayana I Wayan Ramantha Ibrahim, Nor Fauziana Ida Ayu Gede Purba Dianthi Ida Ayu Nirma Pameswari Ida Ayu Nyoman Utari Gandawati Ida Bagus Ngurah Indra Pramana Ida Bagus Putra Astika Indah Berliana Istiani, Defi K. Budiartha Kadek Ari Dyah Wilatini Kadek Gita Amdika Putri Kadek Gita Arwinda Sari Kadek Meinawati Kadek Rosita Dewi Indra Pratiwi Ketut Riandita Anjar Saraswati Khan, Faisal Khan, Usman Komang Krishna Yogantara Lina Andriyanti Luh Gede Ayu Nidya Wulandari Luh Made Intan Pratiwi Maaz Ud Din Made Aditya Bayu Pradhana Made Ayu Prilla Winda Puspita Made Dwi Harmana Made Hardy Suardinatha Made Indira Dwijayanti Maria Meiatrix Ratna Sari Muhimatul Kibtiyah Natasha Rizky Annisa Ngakan Made Dwi Purawan Ni Kadek Ari Puspa Sari Ni Kadek Meigi Antika Putriani Ni Ketut Junika Dewi Ni Ketut Rasmini Ni Ketut Ressa Mahayani Ni Ketut Wardayanti Ni Komang Ayu Anita Dewi Ni Komang Meilantari Sukrasta Ni Komang Putri Sari Talamaosandi Ni Komang Rima Susanti Ni Komang Sri Ariyani Ni Komang Sutrisni Ni Luh Dina Rahayu Ni Luh Made Dian Purnami Putri Ni Luh Putu Lestari Dewi Ni Luh Putu Ratna Wahyu Lestari Ni Luh Putu Wiagustini Ni Made Adhika Verawati Ni Made Ayu Nirmalasari Putri Erawan Ni Made Dwi Ratnadi Ni Made Liestya Oktarini Ni Made Rai Juniariani Ni Made Regina Amandani Ni Made Resita Purnama Dewi Ni Made Trisna Savitri Ni Made Vita Indriyani Ni Made Wiryathi Ni Nyoman Ayu Adelina Trisnawati Ni Nyoman Sri Rahayu Damayanti Ni Putu Ari Kusmirawati Ni Putu Ayu Bawantari Ni Putu Ayu Desy Indrayanti Ni Putu Shanti Millawati Ni Putu Sri Harta Mimba Ni Putu Widyantari Ni Wayan Arikarsita Ni Wayan Ayu Kasmini Ni Wayan Lady Andini Ni Wayan Ristiari Jananti Ni Wayan Septia Wini NI WAYAN YUNIASIH Nusair, Ahmad Ershaid Nyoman Putra Yuna Aditya Nyoman Suta Artama Oktavia, Vicky Olipyantari, Ni Putu Eka Pande Putu Maha Gayatri Putri Permata Sari, Anggi Pratama, Arif Yuda Nur Prawitasari, Dian Purusa, Nanda Adhi Putu Agus Ardiana Putu Amanda Yadiari Putu Arimbawa Putu Bayu Eka Yustikarana Putu Budi Anggiriawan Putu Gede Wisnu Permana KAWISANA Putu Malindasari PUTU MANIK CINDRAWATI Putu Pande Ariawan putu sri wartini Putu Widiantari Putu Yudha Asteria Putri Rahmat Budi Santoso Rai Gina Artaningrum Rajwa, Jilan Nafiatur Safitri, Maria Sih Darmi Astuti Silvia Angruningrum Surya, Putu Pryanka Chitta Susianto, Tony Natayo tiara kusuma dewi Tri Purwani, Tri Ud Din, Maaz Vanda Grace Novelia Ohee Yoana Dharmawan