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Jurnal Ilmiah Satyagraha
Published by Universitas Mahendradatta
ISSN : 26206358     EISSN : 27235556     DOI : https://doi.org/10.47532/jis.v3i2
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Ilmiah Satyagraha specializes in Economics and is intended to communicate original research and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines. Specifically, the journal will deal with topics, including but not limited to: macroeconomics, microeconomics, development economics, monetary economics, public economics, etc.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 274 Documents
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IMPLEMENTASI PRINSIP DASAR AKUNTANSI PADA LAPORAN KEUANGAN USAHA MIKRO, KECIL DAN MENENGAH(UMKM) DI KELURAHAN PELA MAMPANG Intan Damawati; Octaviana, Vinna; Suharto
Jurnal Ilmiah Satyagraha Vol. 8 No. 2 (2025): Jurnal Ilmiah Satyagraha
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It is undeniable that the presence of MSMEs has a positive impact on the people's economy. Of course, with this positive impact, MSME actors must be aware of the importance of implementing an accounting system in running their business. This article wants to discuss the extent to which the application of the accounting recording system is carried out by MSME actors in Pela Mampang Village. This article uses accounting theory or concepts. This article also uses a qualitative research method with data collection techniques from primary sources by interviewing several MSME actors at the research location and secondary from books and journals. This article concludes that there are still many MSME actors in Pela Mampang Village who do not realize or understand the importance of an accounting recording system in running their business. They only do simple recording. There are several obstacles faced by them, including limited understanding, the accounting recording system is considered complicated and unimportant, the low level of education of MSME actors, and no initiative to take part in recording training according to accounting standards.  
KONTRIBUSI KEPEMIMPINAN, DISIPLIN KERJA, DAN MOTIVASI TERHADAP KINERJA KARYAWAN Salain, Pradiva; Adhika, Resa
Jurnal Ilmiah Satyagraha Vol. 8 No. 2 (2025): Jurnal Ilmiah Satyagraha
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This research is motivated by the importance of the involvement of human resources in a business in an effort to achieve company goals, so that the role of leadership, work discipline and high work motivation is able to improve employee performance. The aim of this research is to determine the influence of leadership, work discipline and work motivation on employee performance in retail businesses in Denpasar City.This research was conducted in a retail business with a population of 131 employees and a sample size of 99 people. Determination of the sample in this study used a saturated sampling technique. Primary data collection was carried out using a questionnaire. Hypothesis testing was carried out using multiple linear regression analysis.Based on the results of the analysis, it can be concluded that: 1) leadership has a positive and significant effect on employee performance, 2) work discipline has a positive and significant effect on employee performance, 3) work motivation has a positive and significant effect on employee performance. In improving employee performance, this retail business is expected to be able to involve employees in providing ideas and making decisions, giving strict consequences to employees who come to work not according to the set hours, namely by providing sanctions and improving the family system within the company to create good relationships between employees, for example by holding family gatherings.
PENGARUH KEPEMIMPINAN, INSENTIF, DAN MOTIVASIPADA KINERJA PEGAWAI BIDANG AKUNTANSI(STUDI PADA PEMERINTAH KABUPATEN BULELENG). Gde Adi Manubawa, Ida Bagus; Novitasari, I Gusti Ayu; Galih Masari , Ni Made; Merta, I Ketut
Jurnal Ilmiah Satyagraha Vol. 8 No. 2 (2025): Jurnal Ilmiah Satyagraha
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Abstract Purpose: This research seeks to examine the impact of leadership, incentives, and motivation on the performance of accounting staff in the Government of Buleleng Regency. Method research: The research employs a quantitative approach using nonprobability sampling, specifically purposive sampling. The data were obtained through questionnaires distributed to 40 accounting employees across various Regional Government Organizations (OPD) in Buleleng Regency. The collected data were then analyzed using multiple linear regression with the assistance of SPSS version 25 software. Result: The findings of the study indicate that leadership, incentives, and motivation have a positive and significant impact on employee performance, both individually and simultaneously. This demonstrates that good leadership, appropriate incentive schemes, and high motivation contribute to increased employee productivity and performance. Limitations: However, the study is not without limitations, as it is based on a relatively small sample size and its focus on a single regency. Contribution: Nonetheless, the study's findings offer valuable contributions to the domains of accounting, human resource management, and public administration, particularly in the context of enhancing government employee management strategies. Moreover, the research serves as a valuable reference for local governments in formulating policies aimed at enhancing employee performance through the implementation of effective leadership, appropriate incentives, and motivation. Keywords: leadership, incentives, motivation, employee performance, local government.  
PERAN STRES KERJA DAN LINGKUNGAN KERJA TERHADAP TURNOVER KARYAWAN QUEST HOTEL KUTA BADUNG - BALI Widiantara, I Kadek; Juliasa, Made; Indiani, Ni Luh; Rajendra, Putu Rana
Jurnal Ilmiah Satyagraha Vol. 8 No. 2 (2025): Jurnal Ilmiah Satyagraha
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Abstract This study aims to determine the effect of the role of the work environment and work stress on employee Turnover at Quest Hotel Kuta. This research was prepared descriptively using quantitative approach methods. In this study, the data collection instrument is in the form of a questionnaire to obtain information about a number of respondents representing a certain population which will then be carried out statistical data analysis (SPSS) to test the hypothesis that has been proposed. The results of this study found that work stress and work environment have a partial and simultaneous effect on employee Turnover at Quest Hotel Kuta Badung – Bali. From the results of the t test, calculate 2.931 > 1.985 and sig 0.006 < 0.05, meaning that Work Stress has a positive effect on Employee Turnover at Quest Hotel Kuta, Badung – Bali. For t results, calculate -2.392 > 1.985 and sig 0.022 < 0.05, meaning that the Work Environment negatively affects Employee Turnover at Quest Hotel Kuta, Badung – Bali. While the results of f calculate 106.928 > 3.09 and sig 0.000 < 0.05 means that Work Stress, Work Environment and Turnover Employee intension affect jointly (simultaneously) on Employee Performance Quest Hotel Kuta, Badung – Bali Keywords: work stress, work environment, employee performance.   Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh peran lingkungan kerja dan stress kerja terhadap Turnover karyawan di Quest Hotel Kuta Badung- Bali. Penelitian ini disusun secara deskriptif dengan menggunakan metode pendekatan kuantitatif. Dalam penelitian ini instrumen pengumpulan data berupa kuesioner untuk mendapatkan informasi tentang sejumlah responden yang mewakili populasi tertentu yang kemudian akan dilakukan analisis data secara statistik (SPSS) untuk menguji hipotesis yang telah diajukan. Hasil dari penelitian ini ditemukan bahwa stress kerja dan lingkungan kerja berpengaruh secara parsial dan simultan terhadap Turnover karyawan pada Quest Hotel Kuta Badung- Bali. Dari hasil uji t hitung 2,931 > 1,985 dan sig 0,006 < 0,05 artinya Stres Kerja berpengaruh positif terhadap Turnover Karyawan pada Quest Hotel Kuta Badung- Bali. Untuk hasil t hitung -2,392 > 1,985 dan sig 0,022 < 0,05 artinya Lingkungan Kerja berpengaruh negatif terhadap Turnover Karyawan pada Quest Hotel Kuta Badung- Bali. Sementara hasil dari f hitung 106,928 > 3,09 dan sig 0,000 < 0,05 artinya Stres Kerja, Lingkungan Kerja dan Turnover Intension karyawan berpengaruh secara bersama-sama (simultan) terhadap Kinerja Karyawan Quest Hotel Kuta Badung- Bali Kata kunci: stress kerja, lingkungan kerja, kinerja karyawan.
Effek Komunikasi dan Motivasi terhadap Kinerja Karyawan(Studi Kasus Pada SMK Pariwisata di Kabupaten Tabanan) Usadha, I Dewa Nyoman; Sudha Sucandrawati, NLK. Ayu; Jaenab, Jaenab
Jurnal Ilmiah Satyagraha Vol. 8 No. 2 (2025): Jurnal Ilmiah Satyagraha
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Abstrak Penelitian ini merupakan studi kasus pada SMK Pariwisata di Kabupaten Tabanan dengan menguji variable komunikasi, motivasi terhadap kinerja pada Lembaga tersebut. Metode penelitian ini menggunakan analisis linear berganda dengan populasi sample 70 orang staff baik guru maupun manajemen. Berdasarkan hasil uji regresi linear berganda diperoleh persamaan : Y = 10,018 + 0,332X1 + 0,658X2 + 0,666. Kostanta sebesar 10,018, Koefisien regresi dari X1 sebesar 0,332 dan Koefisien regresi dari X2 sebesar 0,658. Komunikasi secara parsial t hitung sebesar 3,286 > nilai t tabel 1,995 dan motivasi secara parsial yang t hitung sebesar 5,291 > nilai t tabel 1,995 Yang artinya komunikasi dan motivasi berpengaruh positif dan signifikan terhadap kinerja karyawan. Komunikasi dan motivasi secara simultan nilai Fhitung sebesar 16,881 > nilai Ftabel3,133 artinya komunikasi dan motivasi secara simultan berpengaruh positif  dan signifikan terhadap kinerja karyawan. Variabel yang paling dominan atau berpengaruh terhadap kinerja karyawan adalah motivasi. Artinya faktor motivasi lebih besar pengaruhnya dalam meningkatkan kinerja karyawan dibanding dengan faktor komunikasi.  Data hasil dari SPSS, koefisien determinasi nilai R2 (R square) sebesar 0,334 yait 33,4 % sedangkan sisanya sebesar 66,6% dipengaruhi oleh variabel lain yang tidak dimasukkan dalam model penelitian ini. Kata Kunci : Komunikasi, Motivasi, peningkatan Kinerja. Abstract This study is a case study at a tourism vocational school in Tabanan Regency by testing the variables of communication, motivation towards performance at the institution. This research method uses multiple linear analysis with a sample population of 70 staff, both teachers and management. Based on the results of the multiple linear regression test, the equation is obtained: Y = 10.018 + 0.332X1 + 0.658X2 + 0.666. The constant is 10.018, the regression coefficient of X1 is 0.332 and the regression coefficient of X2 is 0.658. Partial communication t count is 3.286> t table value of 1.995 and partial motivation t count is 5.291> t table value of 1.995. Which means that communication and motivation have a positive and significant effect on employee performance. Communication and motivation simultaneously F count value of 16.881> F table value of 3.133 means that communication and motivation simultaneously have a positive and significant effect on employee performance. The most dominant or influential variable on employee performance is motivation. This means that the motivation factor has a greater influence in improving employee performance compared to the communication factor. Data results from SPSS, the coefficient of determination of the R2 value (R square) is 0.334, which is 33.4%. while the remaining 66.6% is influenced by other variables not included in this research model. Keywords: Communication, Motivation, Performance improvement.  
ANALISIS RISIKO KESELAMATAN DAN KESEHATAN KERJA (K3) DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT. DISTRIBUSI SURYA KENCANA DENPASAR Ari Mulyani, Putu; Asri Pratiwi, Komang; Yusmini, Ni Made; Aditya Virga Devi , Dewa Ayu
Jurnal Ilmiah Satyagraha Vol. 8 No. 2 (2025): Jurnal Ilmiah Satyagraha
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Abstrak – Penelitian ini bertujuan untuk mengetahui pengaruh Keselamatan dan Kesehatan Kerja (K3) dan disiplin kerja terhadap kinerja karyawan pada PT. Distribusi Surya Kencana Denpasar. Penelitian ini menggunakan metode deskriptif kuantitatif dengan menggunakan teknik sampling jenuh dimana  seluruh sampel yang ada pada populasi yakni sebanyak 50 orang responden digunakan dalam penelitian. Hasil penelitian ini menunjukkan bahwa Keselamatan dan Kesehatan Kerja (K3) berpengaruh secara parsial terhadap kinerja karyawan dengan nilai signifikansi lebih kecil dari 0,05 (0,000 < 0,05), dan disiplin kerja berpengaruh signifikan secara parsial terhadap kinerja karyawan dengan nilai signifikansi yang diperoleh lebih kecil dari 0,05 (0,031< 0,05) serta Kesehatan dan Keselamatan Kerja (K3) dan disiplin kerja berpengaruh signifikan secara simultan terhadap kinerja karyawan dengan nilai Fhitung sebesar 52,736 dengan signifikansi sebesar 0,000 < 0,05. Hasil penelitian ini memberikan bukti empiris bahwa Keselamatan dan Kesehatan Kerja (K3) dan disiplin kerja berperan penting dalam meningkatkan kinerja karyawan pada PT. Distribusi Surya Kencana dimana hal itu dapat didukung dengan inisiatif perusahaan untuk lebih memperhatikan sosialisasi terkait layanan kesehatan dan pemberlakuan sanksi tegas terkait pelanggaran-pelanggaran yang terjadi di perusahaan.   Kata kunci: Keselamatan dan Kesehatan Kerja (K3), Disiplin Kerja, Kinerja Karyawan   Abstract – This study aims to determine the influence of Occupational Safety and Health (K3) and work discipline on employee performance at PT. Distribution of Surya Kencana Denpasar. This study uses a quantitative descriptive method using a saturated sampling technique where all samples in the population, namely 50 respondents, are used in the study. The results of this study show that Occupational Safety and Health (K3) has a partial effect on employee performance with  a significance value of less than 0.05 (0.000 < 0.05), and work discipline has a partially significant effect on employee performance with a significance value obtained less than 0.05 (0.031< 0.05) and Occupational Health and Safety (K3) and work discipline have a significant effect simultaneously on employee performance with  an Fcal value of 52.736 with a significance of 0.000 < 0.05. The results of this study provide empirical evidence that Occupational Safety and Health (K3) and work discipline play an important role in improving employee performance at PT. The distribution of Surya Kencana can be supported by the company's initiative to pay more attention to socialization related to health services and the imposition of strict sanctions related to violations that occur in the company. Keywords: Occupational Safety and Health (K3), Work Discipline, Employee Performance  
STRATEGI PENGADAAN BARANG DAN JASA BERBASIS GREEN PURCHASING DALAM MEWUJUDKAN OPERASIONAL RAMAH LINGKUNGAN Rangga, Ekapratama
Jurnal Ilmiah Satyagraha Vol. 8 No. 2 (2025): Jurnal Ilmiah Satyagraha
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ABSTRAK – Penelitian ini bertujuan untuk mengkaji strategi pengadaan barang dan jasa berbasis green purchasing dalam rangka mendukung operasional ramah lingkungan pada sektor pendidikan tinggi. Studi dilakukan pada salah satu perguruan tinggi negeri di Bali dengan pendekatan deskriptif kualitatif. Teknik pengumpulan data meliputi wawancara mendalam, observasi partisipatif, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa praktik green procurement masih bersifat parsial dan belum terintegrasi secara kelembagaan. Hambatan utama teridentifikasi pada aspek kebijakan internal yang belum mendukung, keterbatasan kapasitas sumber daya manusia, serta minimnya akses terhadap produk dan penyedia yang ramah lingkungan. Meskipun demikian, terdapat beberapa inisiatif awal seperti penggunaan produk bersertifikasi lingkungan dan digitalisasi dokumen administrasi. Penelitian ini menyimpulkan bahwa dibutuhkan reformasi kebijakan, pelatihan SDM, serta kemitraan strategis dengan penyedia ramah lingkungan untuk mewujudkan sistem pengadaan yang berkelanjutan. Implikasi dari penelitian ini diharapkan dapat memberikan kontribusi terhadap penguatan tata kelola pengadaan publik yang mendukung tujuan pembangunan berkelanjutan (SDGs).   Kata kunci: green purchasing, pengadaan berkelanjutan, perguruan tinggi, pengadaan barang dan jasa, lingkungan
PENGARUH CITRA PERUSAHAAN DAN KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN PENGGUNA PT JNE CABANG PANE KOTA BIMA Adhar, Muhammad; Ernawati, Sri; Ovriyadin, Ovriyadin
Jurnal Ilmiah Satyagraha Vol. 8 No. 2 (2025): Jurnal Ilmiah Satyagraha
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Abstrak - Penelitian ini bertujuan untuk mengetahui pengaruh Citra perusahaan dan Kualitas pelayanan terhadap Kepuasan pelanggan Pengguna PT Jne Cabang Pane Kota Bima. Metode penelitian yang digunakan dalam penelitian ini adalah metode survei dengan bentuk pernyataan tertulis melalui kuesioner sebanyak 50 responden sebagai sampel dalam penelitian ini. Analisis data menggunakan uji validitas, uji reabilitas, uji asumsi klasik (uji normalitias, uji multikolenearitas, uji heteroskedastisitas dan uji autokorelasi), analisis regresi berganda, koefisien korelasi, koefisien determinasi dan uji hipotesis (uji t dan uji F) melalui aplikasi perangkat lunak Statistical Product and Service Solution Ver.25 (SPSS). Hasil penelitian menunjukkan bahwa Citra perusaan berpengaruh secara signifikan terhadap Kepuasan Pelanggan, Kualitas pelayanan berpengaruh secara signifikan terhadap Kepuasan Pelanggan serta Citra Perusaaan  dan Kualitas Pelayanan berpengaruh secara signifikan terhadap Kepuasan Pelanggan.   Kata kunci: Citra Perusahaan, Kualitas Pelayanan, Kepuasan Pelanggan , JNE, Kota Bima   Abstract - This study aims to determine the effect of Corporate Image and Service Quality on Customer Satisfaction of PT Jne Pane Branch Users, Bima City. The research method used in this study is a survey method in the form of written statements through a questionnaire of 50 respondents as a sample in this study. Data analysis using validity tests, reliability tests, classical assumption tests (normality tests, multicollinearity tests, heteroscedasticity tests and autocorrelation tests), multiple regression analysis, correlation coefficients, determination coefficients and hypothesis tests (t-tests and F-tests) through the Statistical Product and Service Solution Ver.25 (SPSS) software application. The results showed that Corporate Image had a significant effect on Customer Satisfaction, Service Quality had a significant effect on Customer Satisfaction and Corporate Image and Service Quality had a significant effect on Customer Satisfaction.   Keywords : Corporate Image, Service Quality, Customer Satisfaction, JNE, Bima City    
PENGARUH PENGALAMAN WISATAWAN DAN CITRA DESTINASI TERHADAP MINAT BERKUNJUNG DI DESTINASI WISATA PANTAI LAWATA Iriadi, Efan; Ernawati, Sri; Muhajirin, Muhajirin
Jurnal Ilmiah Satyagraha Vol. 8 No. 2 (2025): Jurnal Ilmiah Satyagraha
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Abstrak - Penelitian ini bertujuan untuk mengetahui Pengaruh Pengalaman Wisatawan dan Citra Destinasi Terhadap Minat Berkujung Di Destinasi Wisata Pantai Lawata. Metode penelitian yang digunakan dalam penelitian ini adalah metode survei dengan bentuk pernyataan tertulis melalui kuesioner sebanyak 60 responden sebagai sampel dalam penelitian ini. Analisis data menggunakan uji validitas, uji reabilitas, uji asumsi klasik (uji normalitias, uji multikolenearitas, uji heteroskedastisitas dan uji autokorelasi), analisis regresi berganda, koefisien korelasi, koefisien determinasi dan uji hipotesis (uji t dan uji F) melalui aplikasi perangkat lunak Statistical Product and Service Solution Ver.25 (SPSS). Hasil penelitian menunjukkan bahwa Pengalaman wisatawan tidak berpengaruh signifikan terhadap Minat Berkunjung di Destinasi Wisata Pantai Lawata, Citra Destinasi berpengaruh signifikan terhadap Minat Berkunjung di Destinasi Wisata Pantai Lawata, Pengalaman Wisatawan dan Citra Destinasi berpengaruh signifikan terhadap Minat Berkunjung di Destinasi Wisata Pantai Lawata.   Kata kunci: Pengalaman wisatawan, Citra Destinasi, Minat Berkunjung, Destinasi Wisata, Pantai Lawata   Abstract - This study aims to determine the Influence of Tourist Experience and Destination Image on Visiting Interest in Lawata Beach Tourism Destination. The research method used in this study is a survey method in the form of written statements through questionnaires of 60 respondents as samples in this study. Data analysis using validity tests, reliability tests, classical assumption tests (normality tests, multicollinearity tests, heteroscedasticity tests and autocorrelation tests), multiple regression analysis, correlation coefficients, determination coefficients and hypothesis tests (t-tests and F-tests) through the Statistical Product and Service Solution Ver.25 (SPSS) software application. The results of the study indicate that Tourist Experience does not have a significant effect on Visiting Interest in Lawata Beach Tourism Destination, Destination Image has a significant effect on Visiting Interest in Lawata Beach Tourism Destination, Tourist Experience and Destination Image have a significant effect on Visiting Interest in Lawata Beach Tourism Destination.   Keywords : Tourist Experience, Destination Image, Visiting Interest, Tourism Destination, Lawata Beach  
PENGARUH LITERASI KEUANGAN DAN KEMAJUAN TEKNOLOGI TERHADAP MINAT INVESTASI DI PASAR MODAL Monika Willys Saraswati, Ida Idewa Ayu; Ovy Dwijayanthi, Anak Agung Istri Agung; Desy Geriadi, Made Ayu
Jurnal Ilmiah Satyagraha Vol. 8 No. 2 (2025): Jurnal Ilmiah Satyagraha
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Abstrak – Penelitian ini bertujuan untuk menguji pengaruh literasi keuangan dna kemajuan teknologi terhadap minat investasi di pasar modal. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan pendekatan deskriptif. popilasi dalam penelitian ini adalah mahasiswa Fakultas Ekonomi Dan Bisnis Universitas Ngurah Rai angkatan 2021 dan 2022 yang berjumlah 243 orang. Sampel dalam penelitian ini adalah 70 orang diambil menggunakan metode non probability sampling dengan teknik purposive sampling dan menerapkan perhitungan rumus Slovin. Teknik analisis data menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) Literasi keuangan dan kemajuan teknologi berpengaruh positif dan signifikan secara simultan terhadap minat investasi di pasar modal, (2) Literasi keuangan berpengaruh positif dan signifikan secara parsial terhadap minat investasi di pasar modal, (3) Kemajuan teknologi berpengaruh positif dan signifikan secara parsial terhadap minat investasi di pasar modal.   Kata kunci: Literasi Keuangan, Kemajuan Teknologi, Minat Investasi.   Abstract – This study aims to examine the effect of financial literacy and technological advances on investment interest in the capital market. The research method used is quantitative research method with descriptive approach. The population in this study were students of the Faculty of Economics and Business, Ngurah Rai University class of 2021 and 2022, totaling 243 people. The sample in this study was 70 people taken using non probability sampling method with purposive sampling technique and applying the Slovin formula calculation. The data analysis technique uses multiple linear regression analysis. The results showed that (1) Financial literacy and technological advances simultaneously have a positive and significant effect on investment interest in the capital market, (2) Financial literacy has a positive and significant effect partially on investment interest in the capital market, (3) Technological progress has a positive and significant effect partially on investment interest in the capital market.   Keywords: Financial Literacy, Technological Progress, Investment Interest

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