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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 8 Documents
 1 
Search results for , issue "vol. 23 no. 2 (2024)" : 8 Documents clear
Analisis Pengaruh Penggunaan Dompet Digital Terhadap Perilaku Konsumtif Mahasiswa Universitas Palangka Raya Angkatan 2023 Puput Iswandyah Raysharie; Argy' Dimaz Dzaky Bryllian; Anisa Rahmawati; Febrina Gracia Hawini; Juraida Titin Marliana; Lourensia Disa Natalia; Ragil Yudistira
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 23 No. 2 (2024)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.23.2.2024.121-130

Abstract

In the era of the industrial revolution 5.0, extraordinary developments enslave the use of technology in the field of technology which also has an impact on other sectors, as in this study the use of technology in the economic sector which aims to determine whether Consumptive Behavior is influenced by Digital Wallets. This research was conducted at Palangkaraya University, Indonesia with a quantitative approach to the research population of 4,143 people, using sampling techniques by distributing G-forms through whats-App social media obtained 365 respondents from various faculties at Palangkaraya University the results were processed using the slovin formula and tested through Multiple Linear Regression Analysis, namely t test analysis where digital wallets (X) have a t-statistic of 9.0366 where the prob. (Significance) value is 0.000000, regression equation analysis, Simultaneous F test analysis with an f-statistic value of 81.660 with a prob. (F-statistic) value of 0.00000 (<0.05) and test analysis of the coefficient of determination with an Adjust R-Squared value of 0.181 so that the results show that digital wallets (X) have a significant effect on consumptive behavior (Y).
Pengaruh Dewan Komisaris Independen, Financial Distress, Dan Opini Audit Terhadap Auditor Switching (Studi Empiris Pada Perusahaan Sektor Financial Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022) Siska Puspitasari
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 23 No. 2 (2024)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.23.2.2024.164-178

Abstract

This research aims to analyze the influence of the Independent Board of Commissioners, Financial Distress, and Audit Opinion on Auditor Switching (Empirical Study of Financial Sector Companies Listed on the Indonesian Stock Exchange in 2019-2022). The theory used in this research is agency theory. This research is included in quantitative research. The data used in this research comes from secondary data in the form of annual financial reports and audited financial reports from financial sector companies listed on the Indonesia Stock Exchange for the period 2019 - 2022. The purposive sampling method was used to obtain the right sample for this research. A total of 87 companies known to meet the criteria were used as samples. And 348 company data was obtained for observation. The dependent variables in this research are Auditor Switching (AS) with the Independent Board of Commissioners (DKI), Financial Distress (FD), and Audit Opinion (OA). Tests were carried out on the data and then analyzed using the classic assumption test and multiple regression analysis using the SPSS 25 application. The results of the research showed that the Independent Board of Commissioners, Financial Distress and Audit Opinion variables had a positive effect on Auditor Switching.
Dampak Kebijakan Pendapatan dan Laba Terhadap Biaya Admin: Survei pada Seller Shopee Irine Mei Hapsari; Aris Eddy Sarwono
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 23 No. 2 (2024)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.23.2.2024.179-186

Abstract

This study analyzes the impact of Shopee's administrative fees on revenue and profits policies of sellers in Indonesia's e-commerce ecosystem. The research investigates how sellers adjust their pricing strategies, sales volumes, and operational efficiencies in response to the platform's administrative fees. Employing a quantitative approach with survey methodology, the study targets active Shopee sellers meeting specific criteria, such as a minimum of one year of activity and at least 100 transactions in the last six months. The findings reveal that Shopee's revenue policy has a significant positive influence on administrative fees, while sellers' profit levels demonstrate a significant negative effect. Simultaneously, both factors exhibit a substantial impact on the administrative fees borne by sellers, explaining 28.5% of the variation. This research contributes valuable insights into the relationship between administrative fees and sellers' financial performance, which can benefit e-commerce businesses, policymakers, and the platforms themselves. The study suggests that Shopee should re-evaluate its administrative fee structure, considering its impact on seller profitability. Furthermore, efforts to enhance sellers' operational efficiency through training and technological support could prove mutually beneficial.
Analisis Pengetahuan Investasi, Risiko Investasi Dan Modal Minimal Terhadap Minat Investasi Di Pasar Modal (Studi Kasus Mahasiswa Universitas PGRI Palembang) Puja Lestari; Hendry Saladin; O. Oktariansyah
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 23 No. 2 (2024)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.23.2.2024.131-145

Abstract

This study aims to test the hypothesis of the effect of investment knowledge, investment risk and minimum capital on investment interest in the capital market. The population of this study were all students of PGRI University Palembang. The sampling technique using the Yamane formula so that the sample amounted to 378 respondents. The sampling technique used random sampling method and data collection using a questionnaire. This research uses quantitative methods with the help of SPSS 22 as a measuring tool. The results of this study show that simultaneously the significant value obtained is 0.000, which is smaller than 0.05, so H4 is accepted simultaneously investment knowledge, investment risk and minimum capital have a significant effect on investment interest in the capital market, then partially investment knowledge affects investment interest with a significant value of 0.039 <0.05, so H1 is accepted. Investment risk has a significant effect on investment interest with a significant value of 0.000 <0.05, so H2 is accepted. And minimum capital also partially affects investment interest with a significant value of 0.000 <0.05, so H3 is also accepted.
Analisis Kinerja Keuangan Pada PT Indo Tambang Raya Megah TBK Yang Terdaftar di Bursa Efek Indonesia (BEI) Priode 2018-2022 Delva Handayani; Hendry Saladin; E. Erdiansyah
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 23 No. 2 (2024)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.23.2.2024.146-163

Abstract

Study this aim for know level performance finance at PT Indo Tambangraya Majestic Tbk winch is listed on the Indonesia stock exchange for the 2018-2022 period. Methid used in study this is method descriptive with approach qualitative. Population study this is report finance at PT Indo Tambangraya majestic Tbk which is listed on the Indonesia stock exchange. Technique taking sample is report position finance and report profit make a loss on 2018-2022. Technique data analysis on study this that is with method count ratio finance use tool measuring ratio liquidity (Current Ratio and Cash Ratio), ratio solvency (DAR and DER), ratio activity (TATO), and ratio profitability (ROI and ROE). Based on results calculation of research avarages ratio finance at PT Indo Tambangraya Majestic Tbk on 2018-2022, ratio liquidity showing level performance finance current ratio by 239% with standard the industry is 200% meaningful company in circumstance good and cash ratio by 141% whit standart the industry is 50% meaning company in circumstance good. Ratio solvancy showing that DAR value is 28% with standard the industry is 35% meaning company in circumstances good and DER is 39% whit standard the industry is 90% meaning company this in circumstances good. Ratio activity showing that TATO value is 128% with standard the industry is 2 times or 200% meaning company this considered not enough good. Ratio profitability showing that ROI value of 20% with standard the industry is 30% meaning company thus in circumstances not enough well, ROE is 29% with standard the industry is 40% meaning company in circumstances not enough good.
Peran Kepala Desa dalam Pengelolaan APBDes Naila Aulia; Warsito Kawedar
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 23 No. 2 (2024)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.23.2.2024.206-217

Abstract

The Ministry of Finance has recorded that the allocation of Village Funds from 2015 to 2022 has reached IDR 468.9 trillion. With the significant amount of village funds disbursed by the government to achieve community development targets, a top management figure with the ability to drive all success indicators is required. This study aims to analyze the role of the village head in managing the Village Revenue and Expenditure Budget (APBDes) with a case study in Kemambang Village, Banyubiru District, Semarang Regency. Using a qualitative approach, primary data were collected through in-depth interviews with village officials and community members knowledgeable about the village head's role. The findings reveal that the Village Head of Kemambang (2013-2019) is viewed as a reliable, creative, and innovative leader. The village head initiates the APBDes Plan through participatory involvement of various community layers, implements development via a self-management system, and ensures transparent and fair management of development projects. This leadership has earned respect from both officials and the community, and the village head regularly reports performance through village inspections and annual accountability reports to the government.
Pengaruh Digital Marketing, Influencer Marketing, dan Online Customer Review Terhadap Keputusan Pembelian Online Shop di Soloraya Muhammad Rivaldo Darmawan; Moechammad Nasir
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 23 No. 2 (2024)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.23.2.2024.186-194

Abstract

Technology drives human attitudes and behavior, technological changes can also have an impact on the creation of new market share. With the support provided by technological changes, researchers want to assess the influence of digital marketing, influencer marketing and online customer reviews on customer purchasing decisions on online shop platforms in Solo Raya. The study was conducted in Solo Raya using a purposive sampling method distributed through questionnaires as a place to collect data, data was then obtained from 200 respondents. Furthermore, the data was processed using the Partial Least Square test using SmartPls 3.0 which obtained the results that digital marketing, influencer marketing and online customer reviews can have a high and positive influence on customer purchasing decisions with an R-Square influence value of 81.5%.
Determinan Minat Penggunaan E-Money Pada Mahasiswa Akademi Pariwisata Denpasar I Wayan Wirawan; I Gusti Ayu Ratih Permata Dewi
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 23 No. 2 (2024)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.23.2.2024.195-205

Abstract

This study aims to empirically test the influence of perceived benefits, perceived ease of use, service features, and security on the interest in using e-money among students of the Denpasar Tourism Academy. Perceived benefits, perceived ease of use, service features, and security as independent variables and interest in using e-money as dependent variables. The type of research used is quantitative research using questionnaire data collection methods and purposive sampling techniques. The number of samples used in this study was 100 respondents with the sample used being e-money users at Akademi Pariwisata. The data analysis method used is multiple linear regression analysis using Stata Version. The results of this study indicate that perceived benefits, perceived ease of use, and security have a positive and significant effect on interest in using e-money. This means that the more benefits, ease of use, service features, and security are felt, the greater the interest in using e-money.

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