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All Journal JUIMA : Jurnal Ilmu Manajemen Jurnal Penelitian dan Evaluasi pendidikan PEDAGOGIA Jurnal Manajemen Pelayanan Hotel Journal of Applied Management and Accounting Science (JAMAS) Jurnal PkM (Pengabdian kepada Masyarakat) Journal Research of Accounting Journal Research of Management Balance : Jurnal Akuntansi dan Manajemen Journal of Artificial Intelligence and Digital Business Jurnal Bisnis dan Pemasaran Digital Journal Research of Management
Laras Oktaviani
Universitas Triatma Mulya
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Social Sciences Other

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ANALISIS PEMBELAJARAN ONLINE PADA PROGRAM STUDI TATA HIDANGAN DI AKADEMI KOMUNITAS MANAJEMEN PERHOTELAN INDONESIA Tari, Nirmala; Oktaviani, Laras
Jurnal Manajemen Pelayanan Hotel Vol 6 No 1 (2022): Jurnal Manajemen Pelayanan Hotel
Publisher : Akademi Komunitas MAPINDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37484/jmph.060118

Abstract

The Covid-19 pandemic has forced the teaching and learning process to be done online. This of course requires the readiness of lecturers and students to implement it because the characteristics of online learning are different from before. This study aims to determine the implementation of online learning. This research is a quantitative descriptive research conducted at AKA MAPINDO Dalung which focuses on the tourism study program. The subjects of this study were 18 lecturers spread across all study programs. Meanwhile, the object of this research is a) the quality of the implementation of online learning, b) student behavior and c) the obstacles faced in online learning. Data were collected using a questionnaire. Furthermore, the data obtained were analyzed quantitatively by calculating the average which was then confirmed into the benchmark reference assessment (PAP). The results showed a) the quality of online learning was categorized as quite good with an average score of 2.92, b) the behavior of students participating in online learning was categorized as quite good with an average score of 2.79 and c) there were various problems and obstacles found during the implementation. online learning which is divided into 8 components, namely: learning organization, learning delivery, learning management, facilities and techniques, student activities, student creativity, interaction patterns and seriousness. Keywords: analysis, online learning
Pengaruh Literasi Keuangan dan Tingkat Pendidikan Terhadap Penggunaan Pinjaman Online Dengan Risiko Kredit Sebagai Variabel Moderasi Mulyawan, Ida Bagus Ade Putra; Gde Herry Sugiarto Asana; Laras Oktaviani
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.739

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan dan tingkat pendidikan terhadap penggunaan pinjaman online, dengan risiko kredit sebagai variabel moderasi. Kebaruan penelitian ini terletak pada integrasi variabel risiko kredit dalam memoderasi hubungan antara literasi keuangan dan tingkat pendidikan terhadap keputusan penggunaan pinjaman online pada pelaku Usaha Mikro, Kecil, dan Menengah (UMKM). Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data dikumpulkan melalui kuesioner terhadap 99 pelaku UMKM di Kecamatan Denpasar Barat yang dipilih menggunakan teknik accidental sampling. Teknik analisis data yang digunakan adalah Moderated Regression Analysis (MRA) dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa literasi keuangan dan tingkat pendidikan berpengaruh positif terhadap penggunaan pinjaman online. Selain itu, risiko kredit terbukti mampu memoderasi pengaruh literasi keuangan dan tingkat pendidikan terhadap penggunaan pinjaman online. Kesimpulan dari penelitian ini menegaskan pentingnya peningkatan literasi keuangan dan pendidikan formal dalam pengambilan keputusan finansial digital. Implikasi teoritis dari penelitian ini memperluas pemahaman tentang peran faktor internal UMKM terhadap pembiayaan digital, sementara implikasi praktisnya memberikan acuan bagi pembuat kebijakan dan lembaga keuangan dalam merancang program edukasi dan pembiayaan yang lebih inklusif.This study aims to analyze the effect of financial literacy and education level on the use of online loans, with credit risk as a moderating variable. The novelty of this research lies in incorporating credit risk as a moderating factor in the relationship between financial literacy, education level, and the decision to use online loans among Micro, Small, and Medium Enterprises (MSMEs). A quantitative approach with a survey method was employed. Data were collected through questionnaires distributed to 99 MSME actors in West Denpasar District, selected using accidental sampling. The data were analyzed using Moderated Regression Analysis (MRA) with SPSS software. The results indicate that both financial literacy and education level positively influence online loan usage. Furthermore, credit risk significantly moderates the influence of financial literacy and education level on the use of online loans. The study concludes that enhancing financial literacy and formal education is crucial in digital financial decision-making. Theoretically, this study contributes to the understanding of internal MSME factors in digital financing behavior, while practically, it provides insights for policymakers and financial institutions in developing more inclusive financial literacy and credit risk management programs.
Pengaruh Electronic Word of Mouth terhadap Kepercayaan dan Keputusan Pembelian pada Aplikasi Shopee Mahasiswa Universitas Triatma Mulya Makur, Bertoldus; Karta , Ni Luh Putu Agustini; Oktaviani, Laras
Jurnal Bisnis dan Pemasaran Digital Vol. 2 No. 1 (2022): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jbpd.v2i1.2255

Abstract

Purpose: This study analyzes how electronic word-of-mouth influences trust, examines how trust affects purchase decisions, and investigates how electronic word-of-mouth influences purchase decisions. Methodology: This research was categorized as quantitative descriptive research, with a sample size of 128 respondents, and analyzed using path analysis techniques. Result: The findings of this study indicate that the electronic word-of-mouth variable (X) has a significant influence on the trust variable, as indicated by a t-significance value of 0.000. Trust  has a significant influence on purchase decisions, as indicated by the t-significance value of 0.000. The electronic word-of-mouth variable  also had a significant influence on the purchase decision variable, as indicated by the t-significance value of 0.000. In this study, there is one independent variable, namely electronic word of mouth (EWOM), and two dependent variables, namely trust and purchase decisions. The relationship between the EWOM variable and purchase decisions is highly significant, with a value of 0.815. This indicates a strong and robust relationship between EWOM and purchase decisions. Additionally, there was a strong relationship between the trust variable and purchase decisions, with a correlation coefficient of 0.742. This suggests that trust also plays a significant role in purchase decision-making, and they exist at Triatma Mulya University.
Pengaruh Work Life Balance, Beban Kerja, Dan Lingkungan Kerja Terhadap Kepuasan Kerja Karyawan (Studi Pada Pt. Ciomas Adisatwa Di Kabupaten Badung) Ni Made Fitria Rahayu; Made Yudi Darmita; Laras Oktaviani
Journal Research of Management Vol. 6 No. 1 (2024): Desember
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarma.2024.6128

Abstract

This research explores how work-life balance, workload, and work environment influence job satisfaction among employees at PT. Ciomas Adisatwa, Kabupaten Badung. Utilizing a complete sample of 60 employees through saturated sampling, the study employs quantitative analysis, including multiple regression with Y = 6.023 + 0.553X1 - 0.203X2 + 0.343X3 as the developed regression model. Results indicate a positive and significant effect of work-life balance and work environment on job satisfaction. In contrast, workload negatively impacts satisfaction. These factors together explain 57.2% of job satisfaction variability, with the remaining influenced by unexamined variables. Work-life balance emerges as the most influential factor. Keywords: work-life balance, workload, work environment, job satisfaction.
Pengaruh Personality, Emotional Intelligence, Dan Work Commitment Terhadap Kinerja Karyawan Di Anantara Seminyak Bali Resort Ni Putu Sukma Artadhi Sari; Laras Oktaviani
Journal Research of Management Vol. 6 No. 2 (2025): Juni
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarma.2025.6242

Abstract

Employee performance is the result achieved by someone in accordance with relevant criteria within a certain period of time, thus enabling employee improvement and application. The work results obtained by employees show the level of performance of these employees. Personality, emotional intelligence, and work dedication are factors that need to be considered and practiced by employees in order to obtain high performance. The aim of this research is to evaluate the impact of work dedication, emotional intelligence, and personality at Anantara Seminyak Bali Resort. A quantitative approach was used in this research approach. There were ninety-three samples used. Census sampling was the method used. Validity and reliability test, traditional assumption test, multiple linear regression analysis, t test, determination analysis, and beta coefficient were the analysis approaches used. The regression model Y = -1.456 + 0.252X1 + 0.317X2 + 0.496X3 is featured in the research findings. The research results show that work commitment, emotional intelligence, and personality have a positive impact on employee performance. These three factors together account for 56% of the influence of personality, emotional intelligence, and work commitment on performance; while the remaining 44% is influenced by variables not included in this study.The work commitment variable has the strongest influence on employee performance at Anantara Seminyak Bali Resort because of its highest coefficient value of 0.496.
Pengaruh Kualitas Pelayanan, Inovasi Produk, Dan Online Customer Review Terhadap Kepuasan Pelanggan Di Restoran Joon Canggu Angelina Putu Debby Maharani; Saortua Marbun; Laras Oktaviani
Journal Research of Management Vol. 7 No. 1 (2025): Desember
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarma.2025.7168

Abstract

This study aims to determine the effect of service quality, product innovation and online customer reviews on customer satisfaction. The population used those who have visited and returned and are at least 17 years old, is important for Joon Canggu Restaurant, with a sample of 100 respondents. The data analysis techniques used are Descriptive Statistical Analysis, Data Instrument Test, Classical Assumptions, Multiple Linear Regression, t, and Beta Coefficient. Based on the results of the study, it was found that service quality has a positive and significant effect on customer satisfaction, product innovation has a positive and significant effect on customer satisfaction, online customer reviews have a positive and significant effect on customer satisfaction, service quality, product innovation, online customer reviews have a positive and significant effect on customer satisfaction, and product innovation variables have a more dominant effect on customer satisfaction. The suggestions that can be given by the researcher are that Joon Canggu Restaurant is expected increase the speed in providing services, always apply cleanliness standards in the entire processing process properly, always try to make consumers feel satisfied.
Pengaruh Pengungkapan ESG, Ukuran Perusahaan, dan Leverage terhadap Tax Avoidance Studi pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di BEI Periode 2022-2024 Aprilia, Putu Christin; Dwitrayani, Made Christin; Oktaviani, Laras
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.8141

Abstract

Pajak merupakan instrumen wajib untuk mendukung penerimaan negara, namun sering kali memicu perusahaan melakukan efisiensi beban melalui strategi penghindaran pajak (tax avoidance). Pajak merupakan elemen fundamental dalam kerangka fiskal negara yang berperan signifikan dalam pembiayaan pembangunan nasional, penyediaan layanan publik, serta pelaksanaan program kesejahteraan sosial. Berdasarkan Undang-Undang Nomor 28 Tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan, pajak didefinisikan sebagai kontribusi wajib kepada negara yang bersifat koersif berdasarkan undang-undang, tanpa imbalan langsung, dan digunakan sebesar-besarnya untuk kepentingan rakyat. Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan ESG, Ukuran Perusahaan, dan Leverage terhadap tax avoidance dengan landasan teori agensi. Objek penelitian adalah perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Metode penelitian menggunakan kuantitatif dengan teknik purposive sampling, menghasilkan 51 data observasi setelah pembersihan outlier. Data dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa pengungkapan ESG tidak berpengaruh terhadap tax avoidance. Ukuran perusahaan memiliki pengaruh negatif, yang berarti semakin besar perusahaan, semakin rendah tingkat penghindaran pajaknya. Sebaliknya, leverage berpengaruh positif, mengindikasikan bahwa beban utang yang tinggi mendorong praktik penghindaran pajak. Nilai adjusted R square sebesar 0,141 menunjukkan variabel independen mampu menjelaskan 14,1% variasi tax avoidance, sementara 85,9% sisanya dipengaruhi faktor lain di luar model.
Co-Authors Anak Agung Mayun Eka Dharma Angelina Putu Debby Maharani Aprilia, Putu Christin Dewi, Ni Nyoman Sri Rahayu Trisna Dwitrayani, Made Christin Gde Herry Sugiarto Asana I Komang Gede Sugita Prameswara I Putu Suyoga Dharma I Wayan Sadia Karta , Ni Luh Putu Agustini Katerina Dewi Ramadani Khisya Wulandari Komang Fridagustina Adnantara Komang Krishna Yogantara Komang Sutriasa Triafna Made Yudi Darmita Makur, Bertoldus Mulyawan, Ida Bagus Ade Putra Ni Komang Sariasih Ni Made Dwi Surya Rahayu Ni Made Fitria Rahayu Ni Made Hartini Ni Made Mustini Ni Nyoman Sri Rahayu Trisna Dewi Ni Nyoman Wina Puspasari Ni Putu Dianita Safitri Ni Putu Dila Ristya Rahayu Ni Putu Sukma Artadhi Sari Nyoman Dantes Saortua Marbun Tari, Nirmala Tari, Nirmala Tari, Nirmala Tiara Kusuma Dewi Tiara Kusuma Dewi Wahyuni, Ni Luh Eka