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Construction of Welfare Mediation Model Based on Tri Hita Karana on The Economic Effect of Tourism Sector Toward Happiness To Improve Life Satisfaction of Local Community I Gusti Agung Teja Kusuma; Nengah Landra; I Wayan Widnyana
APMBA (Asia Pacific Management and Business Application) Vol 8, No 1 (2019)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (760.188 KB) | DOI: 10.21776/ub.apmba.2019.008.01.5

Abstract

This research aims to measure effects of tourism economy on Tri Hita Karana (Balinesse Life Philosophy) well-being including physical health and well being, psychological, relationship, and spiritual well being, to realize the well-being so that it can create life of satisfaction. Using quantitative method using existing measurement scale. Results of this research indicate that there is no significant effect of tourism economic benefit on happiness and public life of satisfaction. The economic benefit will provide effects on local public happiness and then it can create life of satisfaction, if the public obtain the sense of Tri Hita Karana-based well-being. Another finding proves that Tri Hita Karana well being is proven significantly as a mediated effect of economic benefit on public happiness. Practical implication of the researchers is that the economic measurement is not adequate to be used to predict success of sustainable tourism. It is necessary for other indicators such as well-being, happiness and public life of satisfaction .This research originality and value are to fulfil research gap to involve Tri Hita Karana cultural aspect as a local wisdom trusted to have universal value in determining well-being in the field of tourism economic performance.
PENGARUH PROFITABILITAS, SOLVABILITAS, LIKUIDITAS, DAN NILAI PERUSAHAAN TERHADAP RETURN SAHAM PERUSAHAAN YANG TERINDEKS LQ45 PADA BURSA EFEK INDONESIA (BEI) Desak Putu Satria Lantasari; I Wayan Widnyana
JUIMA : JURNAL ILMU MANAJEMEN Vol. 8 No. 1 (2018): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juima.v8i1.38

Abstract

This study aims to determine and analyze the influence of profitability, solvency, liquidity ratios and corporate value to stock return, either simultaneously or partially. Profitability uses the proxy of return on assets (ROA), liquidity uses the proxy of debt to equity (DER), solvency using current ratio(CR), and firm value usingprice to book value (PBV). This study was conducted at companies indexed LQ45 at Indonesia Stock Exchange (BEI). Determination of samples with porposive sampling obtained 13 companies for three years, so the number of observations to 39 companies. The model feasibility test uses the classical assumption test. Data analysis techniques use multiple linear regression analysis, multiple correlation analysis and determination analysis. The significance test using t test and F test with theSPSS program V.23. The result of analysis is obtained as follows: (a) return on asset (ROA) has no effect on stock return, (b) debt to equity ratio (DER) has no effect on return saham,(c) current ratio (CR) has no significant effect on stock return, (d) price to book value (PBV) has a significant positive effect on stock return.
ANALISIS PEMBENTUKAN PORTOFOLIO OPTIMAL MENGGUNAKAN MODEL INDEKS TUNGGAL PADA PERUSAHAAN YANG TERGABUNG INDEKS KOMPAS 100 DI BURSA EFEK INDONESIA Ni Made Arik Pebriyanti; I Wayan Widnyana
JUIMA : JURNAL ILMU MANAJEMEN Vol. 8 No. 1 (2018): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (600.08 KB) | DOI: 10.36733/juima.v8i1.50

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This study aims to determine the stocks that will form an optimal portfolio and the amount of proportion on each company shares listed on the Indonesia Stock Exchange (BEI). This research was conducted during January to December 2015 by taking data from stocks - companies that joined in the compass index 100. This study there are 68 companies who become the sample research. Technique of data analysis in this research use Single Index Model. In this study to get the conclusion there are 8 companies that form the optimal portfolio along with the proportion of funds each share in investing. The stocks that make up the optimal portfolio and the proportion of the funds are 22% for UNVR shares, 17% for UNTR shares, 7% for LPKR shares, 2% for SSMS shares, 3% for SMRA shares, 22% for TLKM shares, 17% for ICBP shares , 10% for LPPF.
ARSITEKTUR KEUANGAN, KOMPENSASI DIREKSI DAN NILAI PERUSAHAAN DI INDONESIA I Wayan Widnyana; Sapta Rini Widyawati
JUIMA : JURNAL ILMU MANAJEMEN Vol. 8 No. 2 (2018): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.478 KB) | DOI: 10.36733/juima.v8i2.289

Abstract

This study aims to analyze and explain the influence of financial architecture dimension consisting of ownership structure, capital structure and corporate governance as well as adding another variable that is directors compensation to firm value. This study was conducted at companies listed in Indonesia Stock Exchange (IDX) period 2016 using secondary data source, consisting of 543 companies, of which 437 companies as a sample because it has complete data. The analysis method used is linear regression analysis, determination analysis and t test. The results showed that the financial architecture, capital structure, corporate governance and directors compensation have a positive and significant impact on firm value.
KEWIRAUSAHAAN BERBASIS SPIRITUAL HINDU DI BALI I Nyoman Bontot; I Wayan Widnyana
JUIMA : JURNAL ILMU MANAJEMEN Vol. 11 No. 1 (2021): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.12 KB)

Abstract

The high intensity of the yajňa ceremony in Bali has the opportunity to impoverish the Hindu community in Bali. Because the implementation of the yajňa ceremony is complex and takes a long time for the Hindu community to work for a living. In addition, the implementation of the yajňa ceremony is quite costly. On the other hand, the implementation of the yajňa ceremony in Bali also creates business opportunities for traders (entrepreneurs). However, the business opportunities that arise from the implementation of the yajňa ceremony in Bali are actually exploited by more immigrants. This happens because his entrepreneurial spirit is still low, much influenced by agrarian culture, prestige, lack of talent to become traders, is bound by Pakraman village activities, and capital constraints. This study examines the meaning and meaning of entrepreneurship in life, the concept of entrepreneurship in Hinduism, and business opportunities in Hindu life in Bali.The concept of entrepreneurship in Hinduism is taught in the Holy Bible Atharvaveda III.24.5, Canakya Nitisastra I.9, and Canakya Nitisastra VI.5. In addition, the teachings to become entrepreneurs (entrepreneur) are also taught regularly through the Matiti Swara ritual at the Ngusaba Kedasa Ceremony at Ulun Danu Batur Temple, Batur Village, Bangli Regency.A promising business opportunity to be involved in the life of Hinduism in Bali is to fulfill the needs of the yajňa ceremony, in addition to meeting the consumption of the general public. According to Geertz (2000: 164), periodic major ceremonies (redistributive) in Bali were used as one of the four trade flows in Bali by kings (puri-puri) in the 19th century. Thus, people from various professions can take advantage (profit) from the periodic implementation of these major ceremonies.
MAMPUKAH REPUTASI DIREKSI BERPERAN MEMODERASI HUBUNGAN ARSITEKTUR KEUANGAN DENGAN NILAI PERUSAHAAN? I Wayan Widnyana; Sapta Rini Widyawati
Juara: Jurnal Riset Akuntansi Vol. 10 No. 2 (2020): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v10i2.1345

Abstract

This study aims to analyze the influence of corporate financial architecture and its dimensions consisting of ownership structure, capital structure and corporate governance on firm value, as well as the role of director reputation as a moderating variable in the relationship between financial architecture and firm value. This research was conducted on the Indonesia Stock Exchange (IDX) for the 2018 period using secondary data sources, consisting of 597 companies. The method of analysis in testing the hypothesis using regression test with the moderating variable MRA in SPSS. The results showed that ownership structure, corporate governance, financial architecture have a positive and significant effect on firm value. Capital structure has no effect on firm value. The reputation of directors has a significant role in moderating the effect of financial architecture on firm value.
PENGARUH ASSET MATURITY DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL DAN DEBT MATURITY PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Dominicus Djoko BS.; G. Oka Warmana; I Wayan Widnyana
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol. 6 No. 1 (2017): Jurnal Bakti Saraswati (JBS) : Media Publikasi Penelitian dan Penerapan Ipteks
Publisher : Lembaga Penelitian dan Pemberdayaan (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali

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Abstract

A survey of financial management practices by Graham and Harvey (2001) found that financial flexibility is the most important determinant of capital structure, and asset maturity alignment is the most important factor in debt maturity decisions. Business risk is also a factor considered in funding either by the firm itself, creditor and investor. The purpose of this research is 1) to analyzethe effect of maturity of asset to capital structure 2) to analyzethe effect of business risk to capital structure 3) to analyzethe effect of maturity of asset to debt maturity4) to analyzethe influence of business to debt maturity. Data analysis technique used in this research is multiple linear regression. The test results show the existence of significant asset maturity to the capital structure and the maturity of the debt, while the effect of risk is not significant either on the capital structure orthe debt maturity.
PERAN AUDITOR INTERNAL DALAM MENENTUKAN PENGARUH PENGENDALIAN INTERN TERHADAP GOOD UNIVERSITY GOVERNANCE DI UNIVERSITAS MAHASARASWATI DENPASAR I Wayan Sujana; I Wayan Widnyana; I Nyoman Suparsa
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol. 6 No. 1 (2017): Jurnal Bakti Saraswati (JBS) : Media Publikasi Penelitian dan Penerapan Ipteks
Publisher : Lembaga Penelitian dan Pemberdayaan (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali

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Abstract

This study aims to determine the role of internal auditors in determining the influence of internal control of good university governance at the University of Mahasaraswati Denpasar. This research belongs to the type of causal research and is also categorized as quantitative research. Variables of this study include independent variables: internal control, mediation variables: internal auditor and dependent variable: good university governance. Data collection was done by distributing questionnaires to respondents who numbered 38 people from 14 courses in the environment Unmas Denpasar. The analysis tool used is SPSS V.23 path analysis. The test result showed that internal control had positive and significant effect on good university governance as shown by regression coefficient β = 0,801 and sig. of 0.000 <0.05. Internal auditors have a positive and significant role in determining the influence of control on good university governance as shown by the coefficient of sobel's z = 3.141 and sig of 0.002 <0.05
BIOCHAR SEBAGAI INPUT DALAM PENGELOLAAN TANAMAN MANGGIS DI DESA JELIJIH PUNGGANG I Dewa Nyoman Raka; I Wayan Widnyana; I Nyoman Suparsa
ABDIMAS: JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 10, No 02 (2017): Desember 2017
Publisher : LPPM UNIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (205.098 KB) | DOI: 10.36412/abdimas.v10i02.362

Abstract

Desa Jelijih Punggang dan Desa Batungsel di  Kecamatan Pupuan  merupakan desa dengan areal lahan pertanian yang  luas terutama lahan perkebunan. Hampir  setiap rumah tangga warga dua desa ini memiliki kebun dengan beraneka macam pohon.  Pohon-pohon yang biasa terdapat pada lahan masyarakat adalah kopi robusta, kelapa, dan kakao.  Untuk buah-buahan biasanya ada mangga, manggis dan durian.  Tanaman yang dominan ditanaman di desa Jelijih Punggang adalah buah manggis.  Buah ini sudah sampai di ekspor ke mancanegara, bahkan desa ini sudah memiliki instalasi pengolahan jus manggis sebagai pendukung produk Bumdes.   Di desa Batungsel tanaman yang dominan adalah kopi robusta.  Malahan di desa ini sudah ada unit Bumdes yang melakukan pengolahan kopi bubuk yang sudah cukup terkenal di Bali. Sesuai dengant ujuan dari IbW di desa ini yaitu bersama Pemda Tabanan, tim IbW Unmas Denpasar bertekad untuk mensukseskan program Gerbang Pangan dan Gerbang Emas untuk lebih memberdayakan masyarakat dalam rangka menyongsong kemandirian pangan dan energi menuju Tabanan Serasi ( Sehat, Sejahtera dan Berprestasi). Masalah kesuburan lahan menjadi isu penting pada pengelolaan tanaman manggis, karena adanya kandungan logam berat yang ditemukan pada buah manggis. Berkaitan dengan hal tersebut maka pada tahun 2017 tim Universitas Mahasaraswati Denpasar melakukan perlakuan biochar pada 100 tanaman manggis di des Jelijih Punggang Kata Kunci: Gerbang Emas Serasi, Percepatan, Gerbang Pangan, Biochar
PENGARUH PEMBERIAN MATA KULIAH PERPAJAKAN DAN PELATIHAN PAJAK TERHADAP MINAT MAHASISWA BERKARIR DI BIDANG PERPAJAKAN G. Oka Warmana; I Wayan Widnyana
Jurnal Mitra Manajemen Vol 2 No 5 (2018): Jurnal Mitra Manajemen Edisi September
Publisher : Kresna Bina Insan Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.674 KB) | DOI: 10.52160/ejmm.v2i5.144

Abstract

Penelitian ini dilakukan pada mahasiswa Fakultas Ekonomi Universitas Mahasaraswati (FE Unmas) Denpasar. Tidak seperti penelitian sebelumnya yang hanya dilakukan pada mahasiswa program studi akuntansi, penelitian ini juga dilakukan pada mahasiswa program studi manajemen. Penelitian ini akan menjawab pertanyaan apakah pemberian mata kuliah perpajakan dan pelatihan pajak dapat meningkatkan minat mahasiswa untuk berkarir di bidang pajak. Alat analisis yang digunakan adalah regresi berganda. Hasil pengujian menunjukkan bahwa : 1) Mata kuliah perpajakan berpengaruh positif terhadap minat berkarir di bidang perpajakan. 2) Pelatihan pajak berpengaruh positif terhadap minat berkarir di bidang pajak. 3) Minat mahasiswa program studi akuntansi lebih tinggi daripada mahasiswa program studi manajemen untuk berkarir di bidang pajak.
Co-Authors A.A. Ade Eka Putra Andryawan Aditya, I Putu Rendi Agus Wahyudi Salasa Gama Al-Alamin, Muhajirin Almuntasir Almuntasir Almuntasir, Almuntasir Anak Agung Anggita Cayanti Yuniarsa Anak Agung Diah Angganingrum Anggraeni, Ratih Dwi Antari, Ni Putu Medya Pradnya Antari, Ni Putu Peri Arianti, Ni Luh Putu Divarina Asih, Ni Luh Merry Astiti, Ni Luh Sasi Bontot, I Nyoman Charlie Wirawan Cokorda Agung Satya Pramantha Da Costa, Carla Alexandra De Jesus Desak Made Ari Susilawati Desak Made Ayu Shania Saraswati Desak Putu Parmiti Desak Putu Satria Lantasari DESAK PUTU SRI UTAMI DEWI Dewa Ayu Ari Purnama Yanti Dewa Ayu Diah Kharisma Dewi Dewa Ayu Diah Pradnya Swari Dewi, Ni Komang Sinta Dian Tariningsih Dominicius Djoko Budi Susilo Dominicius Djoko Budi Susilo Dominicus Djoko BS. Ernawati, Ni Putu Siki G. Oka Warmana, G. Oka Ganetri, Ni Made Lita Gregorius Paulus Tahu I Dewa Gede Punarbawa I Dewa Nyoman Raka I Gede Putu Eka Budiyasa I Gede Urwa Oka Semarabawa I Gst Ayu Shinta Puspita Sari I Gst Ngr Bagus Gunadi I Gst Ngurah Bagus Gunadi I Gst. Ngr Bagus Gunadi I Gusti Agung Teja Kusuma I Gusti Ayu Cantika Pradnyani I Gusti Ayu Putri Sinta Dewi I Gusti Ngurah Bagus Gunadi I Gusti Ngurah Japa I Komang Aditya Mahendra Putra I Komang Gaizka Senopati Gunawan I Komang Oka Permadi I Komang Windu Sandika I Made Adhika I Made Aditya Wardana I Made Diarta I Made Sukadana I Nengah Aristana I Nengah Suarmanayasa I Nyoman Bontot I Nyoman Suparsa I Putu Kevin Gautama I Wayan Suardiyasa I Wayan Sujana I Wayan Sujana I Wayan Sukadana I Wayan Sukadana I Wayan Sukadana Ida Ayu Agung Anggreni Putri Ida Ayu Komang Tiara Pratistha Sari Ida Ayu Made Citra Dewi Ida Ayu Nirma Prameswari Joe, Augyawati Kadek Ika Silvia Dewi Kadek Sinta Purnamasari Komang Ayu Sukma Ginanti Komang Ayu Sukma Ginanti Komang Dibia Suwardewa Komang Emi Yulistia Dewi Kusuma, I Gusti Agung Teja Kusuma, I Gusti Made Cahya Dharma LAKSEMINI, Kadek Dewi Indah Sri Lantasari, Desak Putu Satria Made Esa Abimansa Wijaya Made Ika Prastyadewi Mita Ekariani, Ni Wayan Nengah Landra Ni Kadek Dewi Maskanti Ni Kadek Dwi Pebriyanti Ni Kadek Dwi Suciati Ni Kadek Lilis Ni Kadek Nonik Rasminingsih Ni Kadek Rika Putri Rahayu Ni Kadek Riska Ramadani Ni Kadek Santi Suarniti Ni Kadek Septiari Ni Kadek Sugiartini Ni Kadek Sulistiawati Ni Kadek Yunita Sari Ni Ketut Ceria Dewi Ni Ketut Sri Wulandari Ni Ketut Sri Wulandari Ni Komang Apriwila Santi Mastini Ni Komang Arika Swandewi Ni Komang Desy Sukmawati Ni Komang Evi Endayani Ni Komang Nita Maheni Ni Komang Putri Aristiani Ni Komang Triswari Jayantini Ni Luh Ari Yusasrini Ni Luh Ayu Grahetha Tirta Dewi Suastra Ni Luh Diah Widiastuti Ni Luh Silvia Ratna Juliantari Ni Luh Tresna Fridaliyanti Ni Made Arik Pebriyanti Ni Made Ayu Gita Dianningrat Ni Made Ayu Mariani Ni Made Chintya Dewi Ni Made Dewi Antari Ni Made Dwi Puspitawati Ni Made Feby Rahayu Ni Made Krisna Arum Listyaningsih Ni Made Luisiana Wulandari Ni Made Priska Setiawati Ni Made Sintya Surya Dewi Ni Made Widya Sari NI MADE WINDA UTARI, NI MADE WINDA Ni Nyoman Ayuning Kertyasih Ni Nyoman Suryani Ni Nyoman Trianti Ni Putu Ayu Swandewi Ni Putu Cempaka Dharmadewi Atmaja Ni Putu Riskayanti Ni Putu Trisna Yuliantari Ni Wayan Eka Mitariani Ni Wayan Lestari Niladanti, Anak Agung Istri Nur Faiza Oktayeni, I Dewa Ayu Putri Pebriyanti, Ni Made Arik Poniasih, Ni Komang Putri Pridayanti, Ni Kadek Yulia Purwaningsih, Ni Luh Putra, Gusti Ngurah Made Dharma Putri, I Gusti Agung Putu Sintia Putri, Ketut Adelya Karina Putri, Putu Wiandha Putri, Tria Firnanda Amelia Putu Ari Pertiwi Sanjiwani Raul Hidayat Rosalia Dalima Landang RR. Maria Yulia Dwi Rengganis Sanjaya, I Nyoman Arya Sapta Rini Widyawati Sapta, I Ketut Septia Sari, Ni Putu Hana Puspita Sudewi, Ni Luh Putu Suryandari, Ni Suryanti, Ni Wayan Sutawan, I Made Swari, Komang Ayu Diah Sandya Trisnawati, Ni Wayan Monik Utami, Ni Kadek Lilis Dwi Warmana, G Oka Widiarti, Luh Putu Wijana, I Made Dauh Wiratama, Gede Andika Yanti, Ni Wayan Sri Aprilia Yuniarsa, Anak Agung Anggita Cayanti Yuniparmini, Ni Kadek