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Reducing Agency Problem Through Religious Values in Bhagavad Gita Komang Ayu Trisna Dayanti; Ketut Sudarmini
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 10 No. 1 (2023): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.10.1.2023.110-116

Abstract

This conceptual paper aims to provide a solution in reducing the agency problem through the implementation of religious values in Bhagavad Gita. The solution offered in this paper is cultivating religious values in the Bhagavad Gita, which includes: carrying out obligations by eliminating lust for the reward obtained, facing sorrow and joy with unanimous determination and eliminating ego. Implementation of these values will minimize the agency costs that may arise. Applying the religious values of the Bhagavad Gita can be a powerful step in reducing the agency problem. Furthermore, when one organization is able to implement it properly, it will become a role model for other organizations especially non-profit organizations. As far as the authors are concerned, there has been no published papers discussing how to reduce agency problem through religious values in Bhagavad Gita.
PENGARUH MOTIVASI KERJA, PENGALAMAN KERJA DAN PELATIHAN TERHADAP KINERJA GURU DI SMK KESEHATAN BALI DEWATA Ni Luh Putu Setia Dewi; Ketut Sudarmini; Ida Ayu Agung Idawati
Warmadewa Management and Business Journal (WMBJ) Vol. 5 No. 2 (2023)
Publisher : Fakultas Ekonomi Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wmbj.5.2.2023.125-132

Abstract

The purpose of this study was to determine and analyze the effect of work motivation, work history, and education on teacher performance. The survey was conducted at the Bali Dewata Health College, using a sample of 36 respondents who selected using a saturated sampling technique. All data obtained from distributing questionnaires can be used and then analyzed using multiple regression and hypothesis testing (t-test and f-test). The results were, (1) work motivation, work experience and education had a positive and significant effect on teacher performance at the Bali Dewata High School of Health. (2) Work motivation had a significant effect on teacher performance at the Bali Dewata High School of Health. This proved to have a positive and significant effect on teacher performance. This means that the higher the motivation to work, the better performance of teachers at the Bali Dewata Health College. (3) Work history has a positive and significant effect on teacher performance at the Bali Dewata Health College. This means that the better the professional experience, the better the performance of the Bali Dewata Health College teachers. (4) Education has a positive and significant effect on teacher performance at the Bali Dewata Health College. In other words, the more training, the better the performance of teachers at the Bali Dewata Health College.
PEGARUH RASIO-RASIO CAEL TERHADAP TINGKAT KESEHATAN LPD DI KECAMATAN MENGWI KABUPATEN BADUNG. Ketut Sudarmini; Ni Putu Rediatnigiri; Ni Made Rustini
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 1 No. 1: 2017
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.1.1.2017.23-32

Abstract

Institute the countryside credit (LPD) representing body of effort property of custom countryside (BUMDA) running its function as financial institution can give the credit to support the fluency of effort good bussines. Without supported by capital which enough hence fluency from activity of effort bussines can be annoyed, this matter non representing the intention of a business activity. Therefore capital own the very important role to realize the target bussiness. So the LPD can run its function as institute which can give the loan / credit to all its client, hence of course the LPD have to remain to keep in good health its so that healthy always by paying attention to ratio which can influence the health storey;level. For that hence this research aim to : (1) to analysing ratio CAEL simultaniously to storey;level of health LPD in Mengwi badung Regency. (2) knowing the level of influence of each ratio CAEL to storey;level of health LPD in Mengwi Badung Regency, (3) knowing ratio CAEL which dominant influence the storey;level of health LPD in Mengwi BadungRegency. This Object Research is ratio CAEL at 38 LPD of exist in three subdistrict in Mengwi Badung Regency . Intake sample conducted in census. Data used in this research is secondary data in the form of financial statement and ratio CAEL for the period of year 2015. Analysis method used is analysis : test the classic assumption, regression with the program SPSS 16. This Research result indicate that : (1) there is influence significantly by simultan among capital ratio, asset, rentability, and likuidity or CAEL to storey;level of health LPD in Mengwi Badung Regency, (2) level of influence of each capital ratio, asset, rentability, and likuidity to health storey;level institute the credit people shall be as follows : (a) ratio CAR to storey;level of health LPD equal to 25,90 %, (b) ratio KAP to storey;level of health LPD equal to 39,00 %, (c) ratio CPRR to storey;level of health LPD equal to 23,20 %, (d) ROA to storey;level of health LPD equal to 80,50 %, (e) ratio BOPO to storey;level of health LPD equal to 11 %, (f) ratio likuidity to storey;level of health LPD equal to 60,50 %, (g) ratio LDR to storey;level of health LPD equal to 18,80 % and (3) from seven ratio analysed in the reality Return on Assetsy ratio owning influence most dominant influence the storey;level of health LPD in Mengwi Badung Regency. This Research recommend to organizer LPD to conduct the credit construction in order not to there is no problem credit which is a period of so that LPD always healthy in a condition. Key Word: CAEL, Level of Health, LPD
Faktor Eksternal Dan Internal Yang Mempengaruhi Impulse Buying Pembeli Pada Toko Ritel Waralaba Di Kabupaten Gianyar Nengah Ganawati; Ketut Sudarmini; Ni Ketut Sariani
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 18 No. 1 (2019): Avaiable Online
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.18.1.990.33-40

Abstract

Retail businesses, especially retail franchises, are growing rapidly in Indonesia, including in Gianyar Regency, even the number has reached hundreds. The rapid development of the retail business is clearly due to the high number of buyers. Moreover, Indonesia is a developing country where the population is dominant at the middle economic level which is consumptive. One characteristic is having the nature of impulse buying, or buying something that is out of plan. This is what many modern retail stores aim at by offering various discounts, bonus packs, and various promo forms as soon as visitors enter the store. The purpose of this study was to determine the influence of external factors (retail store factors) and internal buyers that affect impulse buying, and to find out which dominant factors influence. The study was conducted at a retail franchise shop located in Gianyar Regency. The population in this study was all buyers at the franchise retail store, with a sample of 80 buyers, with a purposive sampling technique. The data collection techniques were carried out by questionnaire instruments, and continued with SEM-PLS analysis. The research results show that external factors have a positive and significant effect on the impulse buying of retail franchise store purchases in Gianyar Regency. While internal factors have a positive but not significant effect on the impulse buying of retail franchise store purchases in Gianyar Regency, so the dominant factor influencing impulse buying behavior is external factors. Keywords: External factors; Impulse buying; Internal factors Bisnis ritel, khususnya ritel waralaba semakin berkembang pesat di Indonesia, termasuk di Kabupaten Gianyar, bahkan jumlahnya telah mencapai ratusan.Pesatnya perkembangan bisnis ritel jelas karena tingginya jumlah pembeli. Apalagi Indonesia termasuk Negara berkembang dimana penduduknya dominan pada level ekonomi menengah yang bersifat konsumtif. Salah satu cirinya adalah memiliki sifat impulse buying, atau membeli sesuatu yang diluar rencana. Hal inilah yang banyak dibidik oleh toko ritel modern dengan menawarkan berbagai diskon, bonus pack, dan berbagai bentuk promo begitu pengunjung masuk ke dalam toko. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh faktor eksternal (faktor toko ritel) dan internal pembeli yang mempengaruhi impulse buying, serta untuk mengetahui faktor dominan yang mana yang berpengaruh. Penelitian dilaksanakan pada toko ritel waralaba yang berlokasi di Kabupaten Gianyar.Populasi pada penelitian ini adalah seluruh pembeli pada toko ritel waralaba, dengan sampel sebanyak 80 orang pembeli, dengan teknik purposive sampling. Adapun teknik pengumpulan data dilakukan dengan instrument kuesioner, dan dilanjutkan dengan analisis SEM-PLS. Hasil peneltiian menunjukkan bahwa faktor eksternal berpengaruh postif dan signifikan terhadap impulse buying pembelian toko ritel waralaba di Kabupaten Gianyar. Sedangkan faktor internal berpengaruh positif tetapi tidak siginifikan terhadap impulse buying pembelian toko ritel waralaba di Kabupaten Gianyar, sehingga faktor yang dominan berpengaruh terhadap perilaku impulse buying adalah faktor eksternal. Kata kunci: Faktor eksternal; Faktor internal; Impulse buying
Strategi Pengembangan CSR LPD dalam Upaya Penguatan Implementasi Tri Hita Karana dan Kesejahteraan Masyarakat (Studi Pada LPD di Kecamatan Kintamani) Anak Agung Sri Purnami; I Ketut Selamet; Ketut Sudarmini
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 18 No. 2 (2019)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.18.2.1161.75-81

Abstract

LPD merupakan salah satu LKM milik Desa Pakraman yang menyediakan jasa keuangan kepada masyarakat setempat dengan berdasarkan filosofi Tri Hita Karana. Dalam perkembangannya, aset LPD terus tumbuh dan menjadi lembaga non bank yang asetnya terbesar di Provinsi Bali. Sebagai bentuk tanggung jawab terhadap lingkungan sosial setempat, keuntungan LPD juga diporsikan untuk dana sosial atau Corporate Social Responsibility (CSR). Oleh karena itu penelitian ini memaparkan strategi pengembangan CSR LPD dalam upaya penguatan implementasi Tri Hita Karana dan Kesejahteraan Masyarakat, dengan studi pada LPD di Kecamatan Kintamani. Tujuan dari penelitian ini adalah untuk mengetahui: (1) bentuk implementasi CSR LPD; (2) faktor-faktor internal dan eksternal LPD dalam implementasi CSR LPD untuk penguatan Tri Hita Karana; serta (3) strategi pengembangan CSR LPD untuk penguatan Tri Hita Karana dan kesejahteraan masyarakat di Kecamatan Kintamani. Populasi penelitian ini adalah seluruh LPD di Kecamatan Kintamani, dan sampel dipilih dengan teknik purposive sampling, sehingga diperoleh responden sebanyak 143 orang. Data dikumpulkan melalui kuesioner, dan selanjutnya dianalisis dengan analisis SWOT. Hasil penelitian dan pembahasan menunjukkan bahwa keuntungan yang diperoleh LPD, sebagian dialokasikan untuk dana sosial atau CSR. Selama ini pemanfaatan dana CSR LPD di Kecamatan Kintamani masih terbatas untuk kegiatan ritual di pura (unsur Parahyangan). Beberapa faktor internal yang merupakan kekuatan LPD di Kecamatan Kintamani yaitu: (1) jumlah dana pihak ketiga; (2) kebijakan penyaluran kredit LPD; dan (3) kualitas sumber daya manusia pengelola LPD. Sedangkan beberapa faktor internal yang teridentifikasi sebagai kelemahan LPD di Kecamatan Kintamani adalah: (1) kualitas pelayanan LPD; (2) dukungan promosi LPD; (3) kompetensi sumber daya manusia LPD; dan (4) komitmen dan kompetensi pengurus LPD. Beberapa faktor eksternal yang merupakan peluang LPD di Kecamatan Kintamani yaitu: (1) budaya/istiadat masyarakat setempat; (2) tingkat pendidikan masyarakat sekitar; (3) sikap masyarakat; dan (4) dukungan desa pakraman. Sedangkan beberapa faktor eksternal yang teridentifikasi sebagai ancaman LPD yaitu: (1) perkembangan teknologi informasi; dan (2) perkembangan jumlah lembaga keuangan. Strategi yang saat ini sesuai diterapkan pada LPD di Kecamatan Kintamani adalah strategi hold and maintain. Penerapan strategi ini adalah dengan melakukan penetrasi pasar dan pengembangan produk.
Pembinaan Aspek Perpajakan dan Pengisian SPT Tahunan Orang Pribadi UMKM di Kecamatan Mengwi Badung Ida I Dewa Ayu Manik Sastri; Luh Kade Datrini; I Gst Agung Prama Yoga; Ketut Sudarmini; Ni Nyoman Rusmiati
Community Service Journal (CSJ) Vol. 3 No. 2 (2021)
Publisher : Lembaga Pengabdian Kepada Masyarakat, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/csj.3.2.2021.81-88

Abstract

Pengabdian masyarakat di Kecamatan Mengwi merupakan suatu bentuk kepedulian kita kepada masyarakat wajib pajak khususnya Pengusaha Mikro Kecil dan Menengah serta anggota Profesi sebagai wajib pajak yang telah memiliki Nomor Pokok Wajib Pajak (NPWP) namun mereka tidak tahu kewajiban yang harus dilakukan sehubungan kepemilikan NPWP tersebut. Kesadaran masyarakat untuk memiliki NPWP merupakan bentuk kepedulian terhadap pembiayaan pembangunan nasional melalui pembayaran pajak. Pajak adalah sumber terbesar penerimaan negara, mendatang pajak merupakan satu-satunya penerimaan negara untuk menyokong APBN. Pemerintah khususnya Dirjen Pajak selain mengharapkan dukungan masyarakat dalam bentuk pembayaran pajak, juga bentuk pertanggungjawaban masyarakat berupa pelaporan SPT Tahunan merupakan ukuran kepatuhan wajib pajak, semakin lengkap SPT terlapor, semakin baik tingkat kepatuhan wajib pajak, sehingga semakin mudah mengedukasi masyarakat dalam ikut membantu pembiayaan negara melalui pembayaran pajak. Bentuk pengabdian kepada masyarakat yang dilakukan Universitas Warmadewa ini dapat membantu kedua belah pihak yakni meringankan beban wajib pajak dan membantu DJP dalam peningkatan kepatuhan wajib pajak.
The Effect of Competency, Work Life Balance and the Use of Information Technology on Employee Performance at the Best Western Kamala Jimbaran Hotel, Bali I Gusti Ngurah Putu Surya Pratama Putra; Ketut Sudarmini; Bayu Pasupati
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1826

Abstract

This study aims to understand the extent to which each independent variable contributes to employee performance at the Best Western Kamala Jimbaran Hotel. This research uses a quantitative approach, analyzing multiple linear regression with 46 participants. Data were obtained from questionnaires that were tested for reliability and validity, as well as classical assumption tests, including multicollinearity, heteroscedasticity, and normality. Each independent variable contributed significantly and positively to employee performance. High employee competency, a balance between work and personal life, and optimal use of information technology will improve employee performance. Therefore, it is recommended that hotel managers develop competencies, support work-life equality, and maximize the use of information technology to improve performance.
The Effect of Perceived Ease of Use Through Perceived Enjoyment on Behavioral Intention Among GoPay E-Wallet Users (Case Study of Warmadewa University Students) Gusti Ayu Sugiati; Ni Ketut Widiantari; Ketut Sudarmini
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1832

Abstract

This study aims to analyze the effect of Perceived Ease of Use on Behavior Intention through Perceived Enjoyment on Behavior Intention in GoPay e-wallet users, a case study of Warmadewa University students. E-wallet has become an increasingly popular digital payment method among the younger generation because of the ease and convenience it offers. The research method used is quantitative with a stratified random sampling technique, resulting in 67 respondents from various study programs at Warmadewa University. Data analysis was carried out using Structural Equation Modeling (SEM), Partial Least Squares (PLS) with SmartPLS software. The results of the study show that: (1) Perceived Ease of Use has a positive and significant effect on Perceived Enjoyment. (2) Perceived Ease of Use has a positive and significant effect on Behavior Intention. (3) Perceived Enjoyment is proven to partially mediate the relationship between Perceived Ease of Use and Behavior Intention. These findings indicate that the ease of use of the GoPay application increases user convenience, which ultimately drives their intention to continue using the application.