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Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi
Published by Universitas Warmadewa
ISSN : 19784007     EISSN : 26559943     DOI : https://doi.org/10.22225/we
Core Subject : Economy,
Economics, Econometrics & Finance
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi), ISSN: 2655-9943 (online) 1978-4007 (Print), is a Journal Research of Economiy Science published by Warmadewa Press jointly with Faculty of Economy, Universitas Warmadewa. This journal is also dedicated to provide an intellectual space of scholarly discussion how journal of Economiy Science able to create the new global formation of Economiy Science and similar issues. This journal has been distributed by Faculty of Economy, Universitas Warmadewa, Universitas Warmadewa started Online from Volume 18 Number 1 Year 2019 to present. This journal encompasses original research articles, review articles, and short communications, including: Management Science Financial management International Business Entrepreneurship Economics Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
 1 
Search results for , issue "Vol. 21 No. 1 (2022)" : 10 Documents clear
Peran Harga, Promosi, dan Kualitas Produk Dalam Mendorong Keputusan Pembelian Kembali di Bale Ayu Denpasar I Made Yudiana; Ni Luh Putu Indiani
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 1 (2022)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.21.1.2022.55-63

Abstract

The wood processing business is one of business fields in Bali with tight level of competition. Bale Ayu, one of the companies engaged in wood processing business, which is the object of this research, has consistently experienced decline in its target achievement every year. This reflects a problem in consumer interest in buying or repurchasing. This becomes the background of this study to analyze the factors that encourage consumer interest to repurchase. This study aims to analyze the influence of price, promotion, and product quality on customer repurchase decision at Bale Ayu. The population in this study is 190 Bale Ayu customers. The data collection method is a survey method with a questionnaire. Multiple linear regression analysis technique was used to test the effect of independent variable on dependent variable. The study results showed that price, promotion, and product quality has a positive and significant effect on repurchase decision. Aspects that need to be considered to improve the quality of pricing policy are: setting competitive and affordable prices, providing discounts, and offering various payment options (cash/debit/credit). Aspects that need to be considered to improve the quality of promotion are: promoting products through advertisements in various media, providing discounts, and publicizing products through various programs such as exhibitions, affiliate marketing, etc. Aspects that need to be considered to improve product quality are: making sure the product functions properly, conformed to the specifications, improving product durability, producing products with attractive designs, and maintaining product quality.
Pengaruh Political Connection dan Local Corruption terhadap Corporate Cash Holding di Indonesia Devi Widyaningrum; Dwi Marlina Wijayanti
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 1 (2022)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.21.1.2022.26-38

Abstract

This study aims to determine the effect of political connection and local corruption on cash holding companies in Indonesia. The research that has been done on this topic has not been consistent with the results, so that this topic still needs to be done for research. To resolve the inconsistency of the results of previous research, this study will use a sample that focuses on companies listed in the LQ-45 index. This study is included in quantitative research. The sample used in this study are companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2020. Based on the multiple regression analysis that has been carried out, it can be concluded that political connection do not have a significant influence on cash holdings. Meanwhile, local corruption has a negatif effect on the company's cash holding
Analisis Faktor – Faktor yang Mempengaruhi Utang Luar Negeri di Indonesia Tahun 2015-2019 Hana Cahyaningrum; Ghalbyna Nadzeva; Novia Tri Ramadhani; Dian Hakip Nurdiansyah
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 1 (2022)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.21.1.2022.39-54

Abstract

The purpose of this study is to clarify the impact of exports, gross domestic product (GDP) and the rupiah exchange rate (exchange rate) on Indonesia's foreign debt. The data used in this study uses secondary data, including time series data from 2015 to 2019. The analytical tool used in this study is multiple linear regression analysis using SPSS23. The results showed that exports, gross domestic product (GDP) and the rupiah exchange rate (exchange rate) had a significant positive effect on Indonesia's external debt.
Manajemen Laba: Sebuah Studi Literatur Angel Manuela; Ariska Berlian Nur Wulan; Leny Septiani; Carmel Meiden
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 1 (2022)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.21.1.2022.1-14

Abstract

Earnings management is one of the most commonly done practices in accounting. As early as 1989 this topic has been discussed, and is still being studied to date. The discussion on earnings management varies, one of which is about the factors that may affect earnings management, such as audit quality, good corporate governance (GCG), profitability, company size, leverage, financial distress, effectiveness of the board of commissioners and effectiveness of audit committee, debt policy, ownership structure, and corporate social responsibility (CSR). Since earnings management can decrease the quality of financial information, it is crucial to identify the factors that influence this practice so that they can be given more attention and as a result earnings management can be diminished. This study was conducted by reviewing 21 previous studies related to earnings management and concluding the findings of these studies. Articles reviewed are from within and outside Indonesia with publication time span of 2017-2021. For domestic articles, those with Science and Technology Index (Sinta) are chosen, while the international articles used are those indexed by Scopus and/or Google Scholar. From this literature study, it is concluded that the factors influencing earnings management practices are ownership structure (managerial and institutional ownership), firm size, firm age, leverage, profitability, sales growth, firm performance, effectiveness of board of commissioners and audit committee, audit quality, debt policy, tax planning, CSR, operational cash flow, free cash flow, board of directors characteristics (gender diversity,independence, and CEO duality), GCG, debt financing, corporate strategy, and cash holding.
Efektivitas Pola Tanam Dan Sistem Distribusi Bunga Pacar Di Subak Desa Singapadu Kaler Made Setena; Agung Putu Swabawa
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 1 (2022)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.21.1.2022.15-25

Abstract

This research was conducted in subak in Singapadu Kaler Tourism Village. The purpose of this study was to determine the effectiveness of the application of the planting pattern and distribution system of henna flower by farmers of henna flower, so that it can help implement an effective cropping pattern and distribution system that is applied in increasing the income of farmers who plant henna flower in Singapadu Kaler Village. Data collection is done using the method of observation, interviews, documentation, and literature. The analytical tool used for quantitative analysis techniques is a technique for analyzing data in the form of numbers using an analytical tool, in the form of: BCR Analysis (Benefit Cost Ratio) and Profit Margin Analysis, namely analysis to see the effectiveness of cropping patterns associated with the distribution system used. While for analyzing qualitative data using descriptive analysis techniques, which describe and help quantitative analysis to draw conclusions. Based on the results of the analysis, it shows that there are farmers who apply a continuous system of cropping patterns and there are those who apply an intermittent system. The cropping pattern with a continuous system is more profitable than an intermittent system. For this reason, farmers should be more effective in implementing a continuous cropping pattern with improved maintenance on fertilization and spraying of flower drugs more intensively. The distribution system applied by the henna farmers is an indirect system by selling henna flowers to agents, but not directly to consumers. This system is effective, but not optimal. After doing a comparative analysis with a direct distribution system with three different target markets, the system applied is less effective. Of the three analyzed alternatives, the direct distribution system with the hotel market target is the most effective compared to the Mambal market target and the outside Mambal market. To meet the needs of hotel targets, it is very necessary to maintain the quality of henna flowers which are always in fresh condition and the continuity of their availability that must be maintained
Subsidi di Indonesia Anugrah Stephen Soen; Herry Sugianto; Ricky Theodorus; Supeni Anggraeni Mapusari
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 1 (2022)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.21.1.2022.84-92

Abstract

Subsidies are one of the tools for equitable distribution of welfare that the state can use to help low-income communities. The existence of subsidies allows the government to maintain economic stability and public welfare. One of the challenges in allocating subsidies in Indonesia, among others, is the vast territory of the country with a variety of diversity, so that the strategy adopted will also be unique. Therefore, the distribution mechanism also varies in terms of form, size, and procedure. This study discusses various kinds of subsidies that the government has provided. Various types and mechanisms of subsidies are discussed to facilitate subsidy mapping. In addition, this study also describes the subsidies carried out by the government during the pandemic. This detailed discussion of subsidies is expected to enrich the literature on subsidies based on practices that have been carried out in Indonesia. Many considerations need to be made by the government so that the budget provided for subsidies can meet the subsidy target by taking into account the financial capacity of the state. Subsidies in the APPBN Indonesia are also growing from year to year. The analysis in this article indicates that what the government has done from 2015 to 2019 has succeeded in building better human resources and providing good facilities to make Indonesia a decent place to live.
Gross Domestic Product, BI Rate dan Sesitivitas Kurs Terhadap Return Saham Perusahaan Terindeks LQ45 Gede Aryawan
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 1 (2022)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.21.1.2022.64-71

Abstract

The research only focuses on non-fundamental factors or systematic factors that affect stock returns of LQ 45 companies listed on the Indonesia Stock Exchange from 2010 to 2020 or for 10 years. The data used to prove the hypothesis of this study were obtained through the osairis database. The analysis technique of this research is multiple linear regression. Based on hypothesis testing of 3 hypotheses, namely GDP, BI Rate and Exchange Sensitivity, only GDP has a positive effect on Stock Return. Another finding of this study is that 2 fundamental factors, namely profit margin and firm size, have no effect on stock returns. The limitations of the research that need to be followed up by subsequent research is to expand the research population at the ASEAN level with a longer year of observation. Subsequent research should explore the BI Rate and Exchange Rate in volatile conditions and consider other fundamental factors.
Pengukuran Kinerja UMKM Berdasarkan Key Performance Indicators (KPI) Metode Balanced Scorecard Priska Shirty Thelma Mawuntu; Reynaldo Christian Aotama
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 1 (2022)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.21.1.2022.72-83

Abstract

Small and Medium Enterprises (SMEs) play a crucial role in economic growth, creating employment, and poverty alleviation. However, they often face numbers of obstacles that hinder them to grow which raises the need to undertake good managerial practices such as performance measurement. Measuring performance enables firms SMEs to evaluate their performance and to conduct any corrective actions for improvement in the future. This study aims to measure the performance of Culinary SMEs in the city of Tomohon using key performance indicators based on each perspective of the Balanced Scorecard. There are nine indicators used in this study namely net profit margin, efficiency ratio, customer satisfaction, customer profitability, product innovation, manufacture cycle effectiveness, employee satisfaction, employee productivity, and employee training. The results show a good performance of the SMEs in financial and customer perspectives, however, the internal business and growth and learning perspectives indicate a poor performance specifically in product innovation and employee training indicators. Overall, the performance of the Culinary SMEs in Tomohon is not optimal which requires more improvement both from the SMEs themselves but also from the government as authorities.
Analisis Dampak Kebijakan Restrukturisasi Kredit Terhadap Laba dan Likuiditas BPR di Kabupaten Badung Ketut Tanti Kustina; I Gede Merta Nugrahita Suryawan; I Gusti Ayu Diah Utari
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 1 (2022)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.21.1.2022.93-104

Abstract

The purpose of this research was to determine whether or not there is an effect of OJK's credit restructuring policy on banks, which is reflected by a significant difference in profit and liquidity before and after the policy. Credit restructuring is a step to provide relief from bank loan installments or leasing loans for debtors or borrowers whose businesses and jobs have been directly or indirectly affected by the COVID-19 pandemic. This type of research is quantitative with the form of event study research and using the population of all BPRs in Bali Province. The research sample was taken using purposive sampling. The data analysis method used was a different test (paired sample t-test). The results of this study indicate that there is a significant difference in profits before and after the OJK credit restructuring policy, which means that the OJK credit restructuring policy as an effort to anticipate COVID-19 has a significant effect on banking.
Pengaruh Corporate Governance Terhadap Profitabilitas dan Nilai Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) I Gede Cahyadi Putra; Ida Ayu Ratih Manuari; Ni Kadek Dewi Puspayanti
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 1 (2022)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.21.1.2022.105-118

Abstract

This study aims to examine and obtain empirical evidence of the effect of corporate governance on firm value through profitability in manufacturing companies listed on the Indonesia Stock Exchange. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 - 2020, totaling 195 companies. The sample in this study were 40 companies which were determined based on purposive sampling technique. The analytical technique used is partial least square (PLS). The results show that corporate governance and profitability have a positive and significant effect on firm value. Corporate governance has a positive and significant effect on profitability. Corporate governance has an indirect effect by having a positive and significant influence on firm value through profitability.

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