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I Gusti Ayu Intan Saputra Rini
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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 128 Documents
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Pengaruh Tekanan, Kesempatan, dan Rasionalisasi Terhadap Kecurangan (Fraud) Laporan Keuangan Nandia Kurniawati; Aris Eddy Sarwono
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 23 No. 1 (2024)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.23.1.2024.36-43

Abstract

This study aims to determine the effect of pressure, opportunity, and rationalization on fraud on financial statements. The type of data in this study is secondary data obtained from the Indonesian Brsa Efek (IDX) website. The population of this study is in transportation sub-sector companies listed on the IDX. The sampling method uses purposive sampling with the number of samples obtained, which is 9 samples in this study. The population of this study is in transportation sub-sector companies listed on the IDX. The sampling method uses purposive sampling with the number of samples obtained, which is 9 samples in this study. The analysis technique used is panel data regression. The results of this study show that pressure has a positive effect on financial statement fraud, opportunity has a positive effect on financial statement fraud, and rationalization has a negative effect on financial statement fraud.
Pengaruh Desentralisasi Fiskal, Pengangguran, Kemiskinan Terhadap Indeks Pembangunan Manusia (IPM) Kalimantan Barat : Perspektif Ekonomi Islam Metasari Kartika; Erni Panca Kurniasih; Nina F. Dosinta; Wahid Wahid
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 23 No. 1 (2024)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.23.1.2024.59-71

Abstract

The Human Development Index (HDI) is a main factor in determining achievement to help build the quality and welfare of human life in the sense of improving the welfare of the people. Quality human resources are the main capital that is the most basic for the development of a nation. West Kalimantan's HDI is currently ranked as low as 30th. More special review and attention is needed to analyze this. Several factors such as fiscal decentralization, poverty and unemployment can influence human development in West Kalimantan. The aim of this research is to examine and analyze the influence of fiscal decentralization, poverty and unemployment on HDI in West Kalimantan Province. The analysis will also be completed from an Islamic economic perspective in the context of human development. The research method is quantitative using secondary data. The data is then processed using eviews software. The research model was obtained after going through model testing and classical assumption testing. It is hoped that this research can provide another side of the policy approach to increasing HDI from an Islamic economic perspective.
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Bangli Ni Komang Arini; I Gusti Ayu Intan Saputra Rini; Luh Kade Datrini; I Gusti Agung Prama Yoga
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 22 No. 2 (2023)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.22.2.2023.199-209

Abstract

The aim of this research is to obtain empirical evidence regarding the factors that influence motor vehicle tax compliance in Bangli Regency. The number of samples used in this research was 100 respondents with the sample determination method using a random sampling method on two-wheeled motor vehicle taxpayers who came from Bangli Regency and were registered to pay motor vehicle tax at the Bangli SAMSAT Office. Data collection was carried out by distributing questionnaires in the form of a Google form. The data analysis technique was carried out using Moderated Regression Analysis. Based on the results of the analysis carried out, it shows that tax knowledge, taxpayer awareness and tax sanctions have a positive effect on motor vehicle taxpayer compliance, and tax socialization is able to strengthen the influence of taxpayer knowledge, taxpayer awareness and tax sanctions on motor vehicle taxpayer compliance at the Office. SAMSAT Bangli Regency.
Analisis Stakeholder Dalam Pengembangan Desa Wisata Sangiran Hendrika Ayuliani Muntiyas; Izza Mafruhah; I Gusti Lanang Putu Tantra
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 23 No. 1 (2024)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.23.1.2024.1-12

Abstract

The tourism village concept makes tourism development in rural areas a sustainable and community-based sector that can have a widespread impact on the local economy. Sustainable tourism development must pay attention to all stakeholder roles in achieving goals. This research aims to analyze the role of stakeholders in the development of the Sangiran Tourism Village. This research uses the MACTOR (Matrix of Alliance, Tactics Objective and Recommendations) analysis tool. The research results show that there are three main actors in the development of the Sangiran Tourism Village, namely the Krikilan Village Government, Pokdarwis, and the Sangiran Tourism Village Management.
Pengaruh Paparan Iklan dan Kelompok Referensi Terhadap Minat Beli Adie Pamungkas; Hana Diana Maria; S. Sudianto; Firdan Gusmara Kusumah; Elvira Natasya Maulida
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 23 No. 1 (2024)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.23.1.2024.13-24

Abstract

Advertising is still a powerful promotional medium today, where most aspects of the economy have shifted to online. In this digital era, conventional advertising, which is television advertising, is still an option and is still effective in business to use in promoting their products or brand campaigns. Apart from that, suggestions or recommendations from people around you can have an influence on someone when they make a decision to buy or consume a product. These two factors are combined and researched to find out their influence on purchasing interest from potential consumers. The population of this research is residents of the city of Tasikmalaya and the sampling method is judgment to select respondents to be studied. The results of this study indicate that advertising exposure and reference groups simultaneously and partially influences purchase intention.
Pengaruh Literasi Keuangan dan Sikap Peduli Lingkungan Terhadap Keputusan Investasi Hijau Generasi Z Ketut Tanti Kustina; I Made Agus Adi Kurniawan; I Gst Ayu Diah Utari
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 23 No. 1 (2024)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.23.1.2024.25-35

Abstract

Green investment refers to allocating funds to projects or financial assets that support sustainability principles and positively impact the environment or society. This study aims to investigate how Generation Z's financial literacy and environmental concerns influence green investment decisions according to the Theory of Reasoned Action. Google Form is a data collection tool distributed to Generation Z in Denpasar, and 100 respondents accepted it. The researcher employs multiple linear regression analysis. The research findings indicate that financial literacy has a positive influence on green investment decisions, and environmental concern has a significant positive impact on green investment decisions.
Pengaruh Capital Intensity, Inventory Intensity, Profitabilitas, dan Leverage Terhadap Agresivitas Pajak Kadek Diviariesty; Ni Kadek Ayu Mitha Cahyani
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 23 No. 1 (2024)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.23.1.2024.44-58

Abstract

This study aims to determine the effect of Capital Intensity, Inventory Intensity, Profitability and Leverage on Tax Aggressiveness in Basic Industry and Chemical Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The total number of research samples was 132 companies were obtained that met the requirements in this study. The main theory used in this study is agency theory and stakeholders. The data analysis technique used in this study is Multiple Linear Regression Analysis. The results of this research are that the inventory intensity and leverage variables have no effect on corporate tax aggressiveness. Meanwhile, the capital intensity and profitability variables have a significant negative effect on corporate tax aggressiveness. Profitability is proxied using the Return on Assets (ROA) formula, leverage is proxied using the Debt to Total Assets Ratio (DAR) formula and tax aggressiveness is proxied using the Effective Tax Rate (ETR).
Pengaruh Kebijakan Pajak dan Tingkat Inflasi Terhadap Pertumbuhan GDP (Gross Domestic Product)/ PDB (Produk Domestik Bruto): Tinjauan Literatur di Indonesia Puput Iswandyah Raysharie; Alfina Rianti; Heberyani Br Tarigan; Ika Ayu Lestari; Irvina Rahimatullah Sofian; Meiyo Glori Tarigan; Tiara Saputri
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 23 No. 1 (2024)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.23.1.2024.72-79

Abstract

The aims of research is to explore as well as analyze the impact of tax policy and inflation rates related to growth (GDP) in the context of a country's economy. The writing of this journal uses a Qualitative method, namely by using a literature study, which is often referred to as a literature review or literature review which is a systematic process of collecting, evaluating, and synthesizing existing information and knowledge in the form of journal articles, books, research reports, and other sources relevant to a particular research topic or problem. an increase in the tax rate can result in an increase in GDP because taxes collected by the government can be used to fund infrastructure projects or other public programs which in turn can encourage economic growth. The inflation rate can have a positive impact on GDP. In previous research, we can conclude that the effect of tax and inflation variables with Gross Domestic Product (GDP) has produced interesting findings that show a positive relationship between these variables and GDP. In this context, this positive effect indicates that an increase in tax and inflation rates can contribute to an increase in a country's GDP.
Trust Sebagai Pemediasi Pengaruh Service Quality dan Brand Image Terhadap Repurchase Intention Pada Pengguna E-Marketplace di Provinsi Bali Ida Bagus Wiwekananda; Ida Bagus Udayana Putra; Ni Luh Putu Indiani
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 23 No. 1 (2024)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.23.1.2024.80-100

Abstract

The aim of this research is to analyze the influence of service quality and brand image on repurchase intention with trust as a mediating variable among e-marketplace users in Bali Province. The method used in the research is quantitative with a questionnaire carried out systematically in accordance with the research objectives. The population in this research is the people of Bali Province who have used e-marketplaces for online shopping with a total of 130 respondents. This research uses 5 Likert scales to measure variables when testing the validity and reliability of variables. This research was analyzed using PLS-based SEM. The research results show that (1) Service quality has a positive and significant effect on repurchase intention (2) Brand image has a positive and significant effect on repurchase intention (3) Trust has a positive and significant effect on repurchase intention (4) Service quality has a positive and significant effect on trust (5) Brand image has a positive and significant effect on trust (6) Service quality has a significant effect on repurchase intention through trust (7) Brand image has a significant effect on repurchase intention through trust. It is recommended that future researchers add alternative constructs that influence repurchase intention such as customer satisfaction, e-WOM, price, promotions, etc. as well as increasing references related to research.
Mengukur Pengaruh Kualitas Pelayanan Terhadap Kepuasan dan Loyalitas Pengguna Perpustakaan UMS Ryan Agung Pangestu; Anton Agus Setyawan
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 23 No. 1 (2024)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.23.1.2024.101-108

Abstract

This research aims to evaluate the impact or effects of effect of Service, information control, and the Library as a Place on the satisfaction and loyalty of library users. The samples in this test were active students and users who utilized library services at the Muhammadiyah University of Surakarta. Sampling was done using a purposive sampling technique to obtain a total of 150 respondents. The data management is carried out using the SmartPLS 3.0 statistical calculation tool and it can be stated that the effect of Service, Information Control, and Library as Place has a significant effect and has a positive impact on user satisfaction and loyalty so the hypothesis can be accepted.

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