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I Gusti Ayu Intan Saputra Rini
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Fakultas Ekonomi, Universitas Warmadewa Jl. Terompong no. 24 Tanjung Bungkak Denpasar Bali
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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 110 Documents
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Pengaruh Investasi, Jumlah Penduduk Miskin, dan Tingkat Pengangguran Terhadap Produk Domestik Regional Bruto (PDB) Tahun 2023 Pratama, Ajie Nugraha; Hadi, Annasfitria Putri; Chasanah, Kamalia Uswatun; Alfazari, M. Rafly; Syatibi, Salma Eka Putri
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) 157-165
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.24.2.2025.157-165

Abstract

Economic growth is one of the main indicators of the success of a region's development. This study aims to analyze the influence of Foreign Direct Investment (FDI), the Number of Realized FDI Projects, the Number of Poor People, and the Unemployment Rate on Gross Regional Domestic Product (GRDP) in 34 Indonesian provinces in 2023. The method used is multiple linear regression analysis with a natural logarithm (log-log) model to facilitate the interpretation of elasticity between variables. The data used are secondary data with a cross-sectional approach. The results show that FDI and the Number of Realized FDI Projects have a positive and significant effect on GRDP. Similarly, the Number of Poor People and the Unemployment Rate have a positive and significant relationship with GRDP, which may reflect certain characteristics of provinces with high GRDP. The regression model has high explanatory power with an R-squared value of 83.55%, while the classical assumption test ensures that the model meets the BLUE (Best Linear Unbiased Estimator) criteria. This study concludes that foreign investment plays an important role in economic growth, while the relationship between poverty, unemployment, and GRDP requires further study to understand the causal mechanisms.
Analisis Pengaruh Likuiditas, Solvabilitas, Aktivitas dan Profitabilitas Terhadap Kinerja Laporan Keuangan di Sektor Riteail pada PT. Sumber Alfaria Trijaya TBK Ramadhani, Devina Aulia; inayah, Nur; Anggraini, Dita; Arraswita, Nailah; Sari, Yuni Artika
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) 166-176
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.24.2.2025.166-176

Abstract

This is Many problems and difficulties impacted by PT. Acset Indonusa Tbk.'s performance in 2022 and 2023. With the use of liquidity, solvency, activity, and profitability criteria, this research aims to assess PT. Adhi Karya's financial performance from 2022 to 2023. A quantitative descriptive technique is used in this research methodology. This study's data is derived from the financial statement of PT. Acset Indonusa. With a cash management in 2022, this analysis predicts that PT. Acset Indonusa Tbk. would increase its liquidity and equity structure from 2022 to 2023. After experiencing setbacks in 2022, operational efficiency and aset pengelolaan improve in 2023. Profitability perseroan is also increasing, as seen by rising laba margins, ROI, and ROE, which also reduces rising kinerja keuangan and management.
Analisis Laporan Audit Kinerja Pengelolaan Piutang Jangka Panjang di LKPP Tahun 2023 Pertiwi, Aulia Hilda; Rusmana, Oman
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) 150-156
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.24.2.2025.150-156

Abstract

Performance audit reports are an important instrument in assessing the effectiveness of resource management by government agencies. This article analyzes the results of the performance audit of long-term receivables management at the Government Goods/Services Procurement Policy Agency (LKPP) in 2023. The purpose of this study is to identify weaknesses and opportunities for improvement in the receivables management process. Using a qualitative descriptive approach based on secondary data from the audit report of the Audit Board of Indonesia (BPK), several major problems were found, including weaknesses in the information system, weak handling of problematic receivables, and inconsistencies in recording between units. The results of the analysis provide recommendations to improve the effectiveness and efficiency of long-term receivables management at LKPP
Pengaruh Profitabilitas, Asset Tangibility, Dan Ukuran Perusahaan Terhadap Struktur Modal (Studi Empiris Pada Perusahaan Sub Sektor Property Dan Real Estate Di Bursa Efek Indonesia Tahun 2020-2023) Khairunnisa, Ayu; Astuti, Retno Puji
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) 137-149
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.24.2.2025.137-149

Abstract

The purpose of this study is to measure and collect empirical evidence regarding the effect of profitability, asset tangibility, and company size on capital structure. The object of this study is the property and real estate sector agencies listed on the Indonesia Stock Exchange in 2020-2023. With all 93 agencies in the property and real estate sector being the research population. Purposive sampling is carried out to determine the sample, as a result the sample of this study totals 39 agencies that are in line with the requirements. The data analysis technique used is panel data regression analysis, and the best model obtained is the fixed effect model with the help of Eviews 12 software. The results of this study found that profitability has a negative influence on capital structure, asset tangibility has a positive influence on capital structure. Meanwhile, firm size has no influence on capital structure.
Analisis Kemungkinan Penerapan Isak 335 dalam Penyajian Laporan Keuangan (Studi Kasus Pada Pondok Pesantren Nurul Yaqin Batipuah Ateh) Wafi, Dhia; Fitri, Sri Adella; Aida, Resvina; Maharani, Salsa Nanda; Bilqis, Sefmaini; Fadila, Ulfa
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) 128-136
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.24.2.2025.128-136

Abstract

This study aims to analyze the proposed implementation of ISAK 335 in the preparation of financial statements at Pondok Pesantren Nurul Yaqin Batipuh Ateh. As a form of nonprofit organization, Islamic boarding schools share characteristics with foundations, emphasizing social services and religious education rather than profit generation. The research findings indicate that the pesantren's operational funds are sourced from donors, the general public, and fundraising activities during Ramadan, which are allocated for infrastructure development and educational activities. However, the financial recording is still carried out manually by the pesantren’s treasurer and has not yet utilized a technology-based accounting system. Considering the importance of accountability and transparency in nonprofit organizations, the application of ISAK 335 is highly relevant for preparing standardized financial reports, enhancing public trust, and supporting future plans for external financial audits. The implementation of ISAK 335 is expected to assist Pondok Pesantren Nurul Yaqin in developing a more structured and accountable financial reporting system.
Efektivitas Penggunaan Qris Terhadap Persepsi dan Keputusan Pembelian Konsumen pada Pedagang Kaki Lima di Simpang Tujuh Kudus Fauziyatul Husna, Naili; Budianita, Avira; Irawati, Fifi Endah
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) 114-127
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.24.2.2025.114-127

Abstract

The development of financial technology in Indonesia has introduced a digital payment innovation known as Quick Response Code Indonesian Standard (QRIS), launched by Bank Indonesia in 2019 to unify various QR-based payment services into a more practical, fast, and secure system. QRIS implementation is not limited to the formal sector but has also reached street vendors (PKL), including those in Simpang Tujuh Kudus, one of the main trade centers. However, its utilization remains suboptimal as many vendors have not consistently activated, displayed, or offered QRIS to customers. This condition raises the question of how consumer perception is formed toward QRIS and whether it influences purchasing decisions. This study aims to analyze the effectiveness of QRIS usage on consumer perception and its impact on purchasing decisions. A quantitative method was applied using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS software, and data were collected through questionnaires with a Likert scale. The results indicate that QRIS usage has a positive and significant effect on consumer perception; consumer perception significantly affects purchasing decisions and acts as a mediating variable between QRIS usage and purchasing decisions. Thus, optimal utilization of QRIS strengthens consumer trust and positive perception, while simultaneously encouraging purchasing decisions among street vendors in Simpang Tujuh Kudus.
Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Profitabilitas, Leverage dan Capital Intensity Terhadap Agresivitas Pajak Silvani, Dewi Riani; Kawedar, Warsito
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) 102-113
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.24.2.2025.102-113

Abstract

This study aims to analyze the effect of Corporate Social Responsibility, firm size, profitability, leverage, and capital intensity on tax aggressiveness in mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021– 2023 period. This research is motivated by the prevalence of tax aggressiveness practices in the mining sector, which have the potential to reduce state revenue, making it important to identify internal company factors that influence such practices. The study employs a quantitative approach with a population consisting of all mining companies listed on the IDX, from which 84 companies were selected as the sample using a purposive sampling method based on predetermined criteria. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 26. The results show that CSR, profitability, and leverage have no significant effect on tax aggressiveness. In contrast, firm size has a positive and significant effect, indicating that larger companies tend to have higher levels of tax aggressiveness. Meanwhile, capital intensity has a negative and significant effect, meaning that a higher proportion of fixed assets is associated with lower tax aggressiveness. These findings indicate that company scale and asset composition are important factors influencing tax strategies in the mining sector. The results are expected to serve as valuable considerations for various stakeholders, including companies, policymakers, academics, and the public, in understanding and monitoring taxation practices to ensure they are conducted ethically and in compliance with regulations.
Pengaruh Suku Bunga, Inflasi, dan Likuiditas Perbankan terhadap Nilai Tukar Rupiah terhadap Euro Auni, Nazhira Marsha; Ramadhani, Melsen; Putri, Sa'diah Maulidina
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) 177-188
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.24.2.2025.177-188

Abstract

This study aims to analyze the influence of interest rates, inflation, and banking liquidity on the Indonesian rupiah exchange rate against the euro. Exchange rate movements are often driven by monetary policy dynamics, price levels, and liquidity conditions within the financial system. The research utilizes 80 monthly time-series observations consisting of the BI interest rate, inflation, M2 liquidity, and the EUR/IDR exchange rate. The analytical method employed is multiple linear regression along with classical assumption tests to ensure model validity. The results indicate that the three macroeconomic variables significantly affect the rupiah exchange rate, highlighting their importance in assessing exchange rate stability. These findings provide relevant implications for policymakers in managing monetary and banking stability in Indonesia.
Analisis Pengaruh Good Corporate Governance Terhadap Reaksi Investor Pada Perusahaan Perbankan di BEI Marliana, Juraida Titin; Amelia, Septiatin Rosi; Agatha, Ferty
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) 189-197
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.24.2.2025.189-197

Abstract

The implementation of Good Corporate Governance (GCG) in the banking sector is a fundamental aspect expected to enhance investor confidence and elicit a positive market reaction. However, the existing empirical gap shows that improved GCG scores are not consistently followed by positive investor reactions, suggesting that GCG implementation is not always directly proportional to market perception. Furthermore, the unique characteristics of the banking sector, such as strict regulation and high dependency on public trust, demand focused research. This study aims to analyze the influence of corporate governance structure, measured by the number of board of directors (X1), board of commissioners (X2), and audit committee (X3), on investor reaction in banking companies listed on the Indonesia Stock Exchange (IDX). Employing a causal quantitative approach and multiple regression analysis on a sample of 46 banking companies from 2020–2024, the study found that the number of board of directors (X1) has a positive and significant effect on investor reaction. Conversely, the number of board of commissioners (X2) and the number of audit committee (X3) also have a significant partial effect, but the direction of influence is negative, contradicting the initial positive prediction. Simultaneously (F-test), all independent variables significantly affect investor reaction. This finding contributes to the understanding that certain GCG components, specifically the board of directors' size, provide a stronger positive signal to the market in the Indonesian financial context.
Pengaruh Ekspektasi Pendapatan, Teknologi E-Commerce, dan Penggunaan Sistem Informasi Akuntansi Terhadap Keputusan Berwirausaha di Masa Pandemi Covid-19 Astari, Ni Putu Evi; Rini, I Gusti Ayu Intan Saputra; Dewi, I Gusti Ayu Ratih Permata
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) 198-203
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.24.2.2025.198-203

Abstract

This research aims to identify the influence of income expectations, e-commerce technology, and the use of AIS on entrepreneurial decisions during the COVID-19 pandemic. The population in the research is students of the Faculty of Economics and Business at UNMAS Denpasar, UNHI, National Learning University, Warmadewa University, Mahendradata University, and Ngurah Rai University, class of 2019, with 98 respondents as the sample. The data analysis method used in this research is Multiple Linear Regression. Based on the research results, it can be seen that: income expectations have a positive effect, e-commerce technology has a positive impact, and the use of AIS has a positive effect on entrepreneurial decisions. Recommendations that can be given are that Private Universities in Denpasar City can improve student entrepreneurial decisions by increasing income expectations, e-commerce technology, and the use of accounting data systems.

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