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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 Dukungan Manajemen Puncak, Partisipasi Pemakai, Pelatihan dan Pendidikan terhadap Kepuasan Pemakai Sistem Informasi Akuntansi (Studi Kasus pada LPK Monarch Bali) Ni Putu Ayu Aryaningsih; Tiara Kusuma Dewi; Komang Krishna Yogantara
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.23.1.2024.109-120

Abstract

Accounting Information System is a system designed to collect and display accounting information so that accountants and company executives can make the right decisions. These systems are considered an important component of financial offices around the world, most of which are software-based and can be implemented as part of a company's information technology solution. This research aims to determine the influence of top management support variables, user participation, training and education programs on user satisfaction of accounting information systems. The research method used is a quantitative research method with primary data obtained from questionnaire data which is measured using a Likert scale. This research was conducted at LPK Monarch Bali. The sample in this study amounted to 40 samples. Samples were taken from the population based on a purposive sampling approach. Furthermore, after the data was collected, data analysis was carried out in the form of descriptive analysis and statistical analysis. The results of this research state that top management support has a positive and significant effect on the satisfaction of users of the Monarch Bali job training institute (LPK) accounting information system. The participation of users of the accounting information system has a positive and significant effect on the satisfaction of users of the accounting information system of the Monarch Bali Job Training Institute (LPK). Training and education programs have a positive and significant effect on user satisfaction of the Monarch Bali job training institute (LPK) accounting information system.
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.
Analisis ISAK 35 Tentang Penyajian Laporan Keuangan Pada Yayasan Save The Children Indonesia Lany Nova Putong; Inaya Nur Anisa; Jesicca Lusyanawati; Ade Sri Mulyani
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 24 No. 1 (2025)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.24.1.2025.72-82

Abstract

This research aims to analyze ISAK 35 on financial statements and to determine the preparation, form and content of reports on Save the children Indonesia Foundation. This research method uses qualitative descriptive analysis. The data used in this research is secondary data in the form of the annual financial statements of the Save the children Foundation in 2020 and 2021. Based in the results of the study, the financial statements of the save the children foundation have not yet implemented ISAK No.35 in the foundation’s financial statements, there is only a statements of financial position, a statement of activities and a cash flow statement, there is no statement of changes in net assets and notes to financial statements (CALK) and there are differences in the term “statement of activities” which should “be statement of comprehensive income” in accordance with the provisions of ISAK No.35. After designing the statement of changes in net assets in accordance with the provisions of ISAK No.35, it is known that the final balance of unrestricted net assets in 2021 is IDR 45,753,509,736 and in 2020 it is IDR 32,622,342,019
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.
Faktor Penentu Keputusan Hedging pada Perusahaan: Sebuah Studi Literatur Andria Indah Maharani; Atika Jauharia Hatta; Frasto Biyanto
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 24 No. 1 (2025)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.24.1.2025.60-71

Abstract

Hedging as an effort to protect against foreign exchange rates, plays an important role for companies active in international trade, especially to overcome exchange rate risk (currency risk). However, until now the level of hedging use is still relatively low, this is due to hedging not always providing optimal profits for the company and a lack of understanding regarding the factors that influence hedging decisions. The aim of this research is to find out what factors will influence a company's hedging decisions. The research uses qualitative methods by reviewing 30 previous articles that examine the factors that influence company hedging decisions. The articles reviewed came from within and outside Indonesia, published between 2010 and 2023. The articles used were articles indexed by Sinta (Science and Technology Index) and Scopus. This research found 26 factors that can influence a company's hedging decisions, with the most widely used theories being shareholder value maximization theory, pecking order theory, portfolio theory, and trade-off theory. The research results show that the factors that have the most significant influence on a company's hedging decisions are company size, liquidity and profitability. This research not only helps identify factors that influence hedging decisions, but also helps readers find research gaps for subsequent research.
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%.

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