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Contact Name
Ni Made Yudhaningsih, SE.,MM
Contact Email
nimadeyudha@gmail.com
Phone
+6281936124602
Journal Mail Official
satyagraha@universitasmahendradatta.ac.id
Editorial Address
Jalan Ken Arok No. 10-12, Peguyagan, Denpasar-Bali
Location
Kota denpasar,
Bali
INDONESIA
Jurnal Ilmiah Satyagraha
ISSN : 26206358     EISSN : 27235556     DOI : https://doi.org/10.47532/jis.v3i2
Core Subject : Economy, Social,
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.
Articles 385 Documents
PENGARUH ORGANIZATIONAL CITIZENSHIP BEHAVIOR TERHADAP KINERJA GURU DI SMP TAMAN SISWA PEMATANGSIANTAR Hendrick Sasimtan Putra; Vivi Candra; Debi Eka Putri; Farida Hanum
Jurnal Ilmiah Satyagraha Vol. 8 No. 1 (2025): Jurnal Ilmiah Satyagraha
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This study aims to analyze the representation of OrganizationalCitizenship Behavior (OCB) and teacher performance at SMP Taman SiswaPematangsiantar, as well as evaluate the influence of OCB on teacherperformance. The research employs a quantitative design with a descriptiveapproach through literature and field studies, involving a population of 24individuals. Data were collected through questionnaires, interviews, anddocumentation, and analyzed using normality tests, descriptive analysis, andquantitative analysis. The results indicate that OCB and teacher performanceare categorized as good. Furthermore, it was found that OCB has a positive andsignificant influence on teacher performance. The relationship between OCBand teacher performance is strong, with OCB making a significant contributionto explaining the teacher performance variable. These findings highlight thestrategic role of OCB in enhancing teacher performance, making theoptimization of OCB a crucial factor in improving the quality of education.
PENGARUH SKILL MATRIX DAN MOTIVASI KERJA TERHADAP KINERJA OPERASIONAL DI PT.XYZ Ahmad Pauji; Farhan Alyudin; Aditia
Jurnal Ilmiah Satyagraha Vol. 8 No. 1 (2025): Jurnal Ilmiah Satyagraha
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This study aims to analyze the effect of skill matrix and employee motivation onoperational performance at PT XYZ. Data was collected through a survey of companyemployees using a questionnaire. Data analysis was carried out using the StructuralEquation Modeling (SEM) method with SmartPLS software. The results showed that the skillmatrix and employee motivation significantly positively affect operational performance. Theskill matrix also contributes to increasing employee motivation indirectly, therebystrengthening overall operational performance. The implication of this study is theimportance of implementing skill matrix and increasing employee motivation in humanresource management strategies to achieve operational efficiency.
METODE TAFFLER DAN ALTMAN Z-SCORE DALAM MENGUKUR FINANCIAL DISTRESS PADA PT TIRTA MAHAKAM RESOURCES, Tbk. Sepbeariska Manurung; Liper Siregar; Eliza Arshandy; Daud Immanuel Hutagalung
Jurnal Ilmiah Satyagraha Vol. 8 No. 1 (2025): Jurnal Ilmiah Satyagraha
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This study aims to predict the level of bankruptcy of a company using the Tafflerand Altman Z-Score methods at PT Tirta Mahakam Resources, Tbk. for the period 2015-2022and to determine the comparison of the accuracy and error rate of each method used, namelythe Taffler and Altman Z-Score methods. This study uses quantitative data by taking secondarydata accessed from the official website of the Indonesia Stock Exchange (www.idx.co.id). Thedata analysis technique used is descriptive qualitative and comparative analysis. The results ofthis study indicate that there are different results in predicting the level of bankruptcy producedusing the Taffler method in contrast to the Altman Z-Score method. This can be seen from thehighest level of accuracy is using the Altman Z-Score method with a percentage of 0% whilethe error rate is using the Altman Z-Score with a percentage of 100%. Thus it can be concludedthat the most suitable and accurate method in predicting Financial Distress is the Altman ZScoremethod.
ANALISIS PERBANDINGAN KEBERHASILAN UMKM SEBELUM DAN SESUDAH PENGGUNAAN QUICK RESPONSE INDONESIA STANDART (QRIS) KABUPATEN MUSI RAWAS Muhammad Putra Esha; Dheo Rimbano; Arisky Andrinaldo; Indrawati Mara Kesuma
Jurnal Ilmiah Satyagraha Vol. 8 No. 1 (2025): Jurnal Ilmiah Satyagraha
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The use of QRIS, there are still challenges faced by MSMEs, such as lack of understanding oftechnology, infrastructure problems, and concerns about data security. Therefore, it isimportant to comprehensively analyze how the success of MSMEs can be measured before andafter the implementation of QRIS. The type of research uses qualitative research, with directinterviews with MSME actors in Musi Rawas Regency as many as 13 MSMEs. The level ofsuccess of using QRIS in Musi Rawas Regency The results found that in the success of usingQRIS in Musi Rawas Regency, there were several MSMEs that were successful and usedQRIS well. The level of success of using QRIS (Quick Response Code Indonesian Standard)among MSMEs (Micro, Small, and Medium Enterprises) in Musi Rawas Regency can beanalyzed through various factors, such as ease of access, community acceptance, and supportfrom the government and related institutions. QRIS facilitates non-cash transactions, whichallows MSMEs in Musi Rawas to transact faster and more efficiently. Overall, although theimplementation of QRIS among MSMEs in Musi Rawas Regency still faces severalchallenges, the results of the study show that the success rate is quite positive, with theprospect of increasing along with the presence of more intensive digital education and supportfrom various parties. In addition, there is a difference in sales turnover before and after the useof QRIS. This can be interpreted that the use of QRIS in MSMEs provides a positive increasein sales turnover received by MSMEs.
PENGARUH PAJAK, RETRIBUSI DAN PENDAPATAN LAINLAIN YANG SAH TERHADAP PENDAPATAN DAERAHDI PEMERINTAH KABUPATEN TABANAN Nyoman Ariana Guna,SE M.Agb; Drs I Dewa Gede Rastana. M.Agb; Dr I Wayan Mula Sarjana,SE, M.Si
Jurnal Ilmiah Satyagraha Vol. 6 No. 2 (2023): Jurnal Ilmiah Satyagraha
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 Many factors can affect regional income in the Tabanan Regency Government, one ofwhich is taxes, levies and other legitimate income, so in this study it will be examinedabout the effect of taxes, levies and other legitimate income on regional income in the Tabanan Regency Government. Based on data analysis, the results obtained (1) tax has a positive and significant effect partially on regional income in the Tabanan Regency Government, because the t-count value is greater than the t-table value (5.827 > 1.943) and the significance value is less than five percent (0.000 < 0.050 ), (2) retribution has a positive and significant effect partially on regional income in the Tabanan Regency Government, because the t-count value is greater than the t-table value (2.971 > 1.943) and thesignificance value is less than five percent (0.000 < 0.050), ( 3) Other legitimateincome has a positive and significant partial effect on regional income in the TabananRegency Government, because the t-count value is greater than the t-table value(3.846 > 1.943) and the significance value is less than five percent (0.042 < 0.050)and (4) taxes, levies and other legitimate income have a significant simultaneouseffect on regional income in the Taba Regency Government nan, because thecalculated F value is greater than the table F value (34.009 > 4.760).To the Tabanan Regency government given the importance of regional income incarrying out regional development, it is hoped that the Tabanan Regency governmentshould be able to optimize the potential of the region it has so that revenue fromtaxes, levies and other legitimate income can continue to increase in the future 
OPTIMIZATION OF ZAKAT RECEIVING THROUGH THEDIGITAL PLATFORM AT THE ZAKAT MANAGEMENTFOUNDATION IN SURABAYA Erwan Aristyanto; Agus Sarwo Edi
Jurnal Ilmiah Satyagraha Vol. 6 No. 2 (2023): Jurnal Ilmiah Satyagraha
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 Penelitian ini bertujuan untuk mengetahui dan mendeskripsikan pengaruhreligiusitas dan kualitas layanan terhadap minat dan keputusan masyarakat membayarzakat melalui platform digital. Penelitian menggunakan metode penelitian kuantitatif.Populasi dalam penelitian ini adalah seluruh masyarakat yang membayar zakatmelalui platform digital dengan sampel yang digunakan ada sebanyak 97 responden.Teknik pengumpulan data menggunakan metode observasi, wawancara, dokumentasidan data lainnya. Analisis data menggunakan analisis SPSS dengan tujuan mengujivariabel religiusitas, variabel kualitas pelayanan, variabel keputusan masyarakatmembayar zakat melalui platform digital dan minat masyarakat dalam membayarzakat melalui platform digital. Hasil Penelitian ini menunjukkan bahwa variabelreligiusitas dan variabel kualitas layanan sangat berpengaruh terhadap minat dankeputusan masyarakat membayar zakat melalui platform digital karena membuatmasyarakat lebih mudah dalam membayar zakat yang bisa di lakukan kapan saja dandimana saja. 
FREE CASH FLOW, BIAYA KEAGENAN DAN KEBIJAKANDIVIDEN Gusti Ayu Mahanavami; I Wayan Tantra; I Made Bayu Wisnawa; I Made Astrama
Jurnal Ilmiah Satyagraha Vol. 6 No. 2 (2023): Jurnal Ilmiah Satyagraha
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 Penelitian ini bertujuan untuk menguji pengaruh aliran kas bebas terhadap biayakeagenan dan kebijakan dividen pada industri manufaktur Indonesia. Jumlah sampeldata cross section penelitian ini adalah 106 perusahaan yang terdaftar di Bursa EfekIndonesia (BEI) tahun 2020 dengan observasi 1.590 firm-year. Analisis regresi linierberganda dengan metode kuadrat terkecil biasa dan regresi logistik digunakan untukmenguji pengaruh arus kas bebas terhadap biaya keagenan dan kebijakan dividen.Hasil penelitian ini menunjukkan bahwa variabel arus kas bebas berpengaruhsignifikan terhadap biaya keagenan dan kebijakan dividen. Prediksi kemungkinanperusahaan manufaktur di Indonesia membagikan arus kas bebas sebagai dividenmencapai 99,99%. Hasil penelitian ini mendukung hipotesis biaya keagenan arus kasbebas dan teori kandungan informasi. 
KUALITAS PRODUK DAN KUALITAS PELAYANANPENGARUHNYA TERHADAP KEPUASAN KONSUMENPADA NOSTIMO GREEK GRILL UBUD RESTORAN DIMASA PANDEMI COVID-19 I Nyoman Parta; I Gusti Ayu Nyoman Sumiati; Ni Nyoman Menuh; Ida Bagus Ngurah Wimpascima
Jurnal Ilmiah Satyagraha Vol. 6 No. 2 (2023): Jurnal Ilmiah Satyagraha
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 Penelitian ini bertujuan untuk mengetahui pengaruh kualitas produk, dankualitas pelayanan secara parsial dan simultan terhadap kepuasan konsumen.Lokasi penelitian ini di Nostimo Greek Grill Ubud Restoran. Populasi dalampenelitian ini adalah konsumen Nostimo Greek Grill Ubud Restoran dan sampeldalam penelitian ini sebanyak 99 responden. Teknik analisis data yang digunakandalam penelitian ini adalah Uji Validitas, Uji Reabilitas, Uji Asumsi Klasik, AnaisisRegresi Linier Berganda, Uji F, Uji t dan Uji Koefisien Determinasi. Dari hasilpenelitian dapat dilihat bahwa: (1) kualitas produk berpengaruh positif signifikanterhadap kepuasan konsumen, (2) kualitas pelayanan berpengaruh positif signifikanterhadap kepuasan konsumen, (3) secara simultan kualitas produk dan kualitaspelayanan berpengaruh signfikan terhadap kepuasan konsumen. Besarnya pengaruhvariabel lingkungan kerja dan kualitas pelayanan terhadap kepuasan konsumenadalah 52,2%. Saran yang dapat diberikan adalah Nostimo Greek Grill UbudRestoran hendaknya melakukan inovasi pada kualitas makanan dan minuman yangditawarkan dan selalu menjaga kebersihan lingkungan, serta memberikan pelatihankepada karyawan, agar nantinya karyawan mampu menjelaskan apapun pertanyaankonsumen mengenai menu dan informasi. 
FINANCIAL MANAGEMENT BEHAVIOR DAN FAKTOR-FAKTOR YANGMEMPENGARUHINYA PADA MAHASISWA JURUSAN AKUNTANSIUNIVERSITAS DI BALI I Gusti Ayu Ratih Permata Dewi
Jurnal Ilmiah Satyagraha Vol. 6 No. 2 (2023): Jurnal Ilmiah Satyagraha
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 Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhifinancial management behavior yaitu literasi keuangan, sikap keuangan, Pendidikankeuangan di keluarga, uang saku dan financial self efficacy. Populasi dari penelitianini sebanyak 10.769 mahasiswa program studi akuntansi di universitas di Bali.Penentuan sampel dilakukan dengan menggunakan rumus slovin sehingga totalsampel sebanyak 100 orang mahasiswa. Pengumpulan data dilakukan denganmenyebarkan kuesioner melalui google form. Teknik analisis data yang digunakanadalah menggunakan Smart-PLS. Hasil menunjukkan bahwa literasi keuangan, sikapkeuangan, dan financial self efficacy berpengaruh positif dan signifikan terhadapfinancial management behavior. Selanjutnya literasi keuangan, pendidikan keuangandi keluarga, dan uang saku berpengaruh pada financial self efficacy 
PENGARUH RASIO LOAN TO DEPOSIT RATIO, RETURN ON ASSET,RETURN ON EQUITY DAN NET INTEREST MARGIN TERHADAP RETURNSAHAM PADA PERUSAHAAN PERBANKANDI BURSA EFEK INDONESIA I GUSTI AYU META PURMINA DEWI; I NYOMAN GEDE MARTA; NI RAI ARTINI
Jurnal Ilmiah Satyagraha Vol. 6 No. 2 (2023): Jurnal Ilmiah Satyagraha
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 Penelitian ini bertujuan untuk menganalisis dan menjelaskan Pengaruh RasioLoan To Deposit Ratio, Return On Asset, Return On Equity dan Net Interest MarginTerhadap Return Saham pada Perusahaan Perbankan di Bursa Efek Indonesia. Datayang digunakan dalam penelitian ini adalah data sekunder yang diperoleh darilaporan keuangan tahunan (annual report) Perusahaan Perbankan yang dapat diaksesdi situs www.idx.co.id. Penelitian ini dilakukan pada Perusahaan Perbankan yangtercatat di Bursa Efek Indonesia (BEI) periode 2018-2020. Jumlah populasi sebanyak36 perusahaan dengan metode penentuan sampel purposive sampling didapatkansampel sebanyak 27 perusahaan. Metode pengumpulan data yang digunakan adalahmetode observasi non partisipan dengan teknik analisis data regresi linier berganda.Berdasarkan hasil analisis ditemukan bahwa LDR tidak berpengaruh positifdan signifikan terhadap Return Saham, ROA berpengaruh positif dan signifikanterhadap Return Saham, ROE berpengaruh negatif dan signifikan terhadap ReturnSaham, dan NIM tidak berpengaruh positif dan signifikan terhadap Return Saham.