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Contact Name
I Gusti Ayu Intan Saputra Rini
Contact Email
intansaputrarini83@gmail.com
Phone
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Journal Mail Official
info.wacanaekonomiunwar@gmail.com
Editorial Address
Fakultas Ekonomi, Universitas Warmadewa Jl. Terompong no. 24 Tanjung Bungkak Denpasar Bali
Location
Kota denpasar,
Bali
INDONESIA
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,
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
Articles 100 Documents
Analisis Posisi Bersaing dan Strategi Bauran Pemasaran untuk Meningkatkan Jumlah Kunjungan Pada Handara Golf and Resort di Bedugul Bali Rosalia Nita Aryani; Ni Made Rustini; Taman Sari
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 19 No. 2 (2020)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.19.2.2318.91-97

Abstract

This research to determine the competitive position based on the Boston Consulting Group matrix, to find out internal variables including strengths and weaknesses as well as external variables including opportunities and threats and to find out relevant marketing mix strategies to increase the number of visits. The study was conducted at Handara Golf and Resort in Bedugul Bali. Data analysis techniques used are the Boston Consulting Group matrix analysis and SWOT analysis. The analysis shows that using BCG matrix analysis, the company is in the position of dogs with a growth rate of 7.09% and an analysis of market share of 0.17. Using a SWOT analysis shows that the most dominant external opportunity variable with the acquisition of 3.80 results. Where the opportunity indicator is an increase in the number of tourists, growth in online sales, buyers want more images in electronic commerce or e-commerce when buying a product, most of the time on mobile devices is used, social media plays a major role in the distribution of most of the time used on mobile devices, technological advances over the use of social media, per capita income growing in Indonesia, located in the Pacific Ring of Fire, new regulations from Bank Indonesia. While the threat indicator is providing alternative tourist attractions throughout Indonesia to tourists other than in Bali and losing followers in the social media, it can be concluded that companies need to implement a turn-around strategy because external opportunities are more oriented to supporting the company's Handara Golf and Resort Bali.
Persepsi Masyarakat Sekitar Terhadap Corporate Social Responsibility Berlandaskan Konsep Tri Hita Karana Pada The Kayon Resort Ubud Ni Kadek Eva Yanti; I Gusti Ayu Intan Saputra Rini; Ni Nyoman Sri Rahayu Damayanti; Ni Made Satya Utami
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 19 No. 2 (2020)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.19.2.2368.108-113

Abstract

Penelitian ini bertujuan untuk mendeskripsikan implementasi Corpotare Social Responsibility dan persepsi masyarakat berlandaskan konsep Tri Hita Karana pada The Kayon Resort Ubud yang diukur berdasarkan variabel Pawongan, Palemahan, dan Parahyangan. Penelitian ini dilakukan pada The Kayon Resort Ubud. Jumlah sampel yang digunakan dalam penelitian ini adalah 100 orang sebagai responden. Pengumpulan data dilakukan dengan penyebaran kuisioner dan wawancara. Analisis data dalam penelitian ini menggunakan teknik analisis data kualitatif dan data kuantitatif dengan menggunakan metode kombinasi (mix method). Hasil dari penelitian ini menunjukan bahwa implementasi Corpotare Social Responsibility dan persepsi masyarakat berlandaskan konsep Tri Hita Karana pada The Kayon Resort Ubud yang dinilai berdasarkan variabel Pawongan, Palemahan, dan Parahyangan sudah dilakukan dengan baik. Berdasarkan hasil analisis tersebut maka pihak hotel The Kayon Resort Ubud harus mempertahankan dan meningkatkan program Corporate Social Responsibility yang berlandaskan konsep Tri Hita Karana secara optimal.
Fenomena Berkurangnya Misleading Advertising pada Iklan Baris di Surat Kabar (Penegakan Etika Periklanan untuk Perlindungan Konsumen): (Penegakan Etika Periklanan untuk Perlindungan Konsumen) Ambar Wariati; Muhammad Khoiruman
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 20 No. 1 (2021)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.20.1.2778.18-27

Abstract

Classified ads in newspapers are a form of advertisement widely used by small businesses or individuals who offer goods and services. This study aims to describe and explain the phenomenon of classified advertisements that often occur in newspapers, especially local newspapers, and to identify how far classified advertisements in newspapers follow advertising ethics and legislation so that readers as advertising objects are not misled by the information contained in the advertisements. This type of research is normative-empirical, which uses a qualitative approach. The research examines legislation, regulations that discuss advertising and consumer protection and empirically dig up information in the field about classified ad impressions in newspapers that are considered misleading advertising, and makes observations and digs up information to competent parties with the problem under study. The results showed that some classified advertisements in local newspapers with limited information made the advertisements misleading advertising. Still, there was the fact that there was a significant decrease in the number of classified ads in local newspapers as well as a reduction in the number of misleading advertising that was caused. This phenomenon is caused by 1) the number of classified advertisements as a whole has decreased drastically 2) The awareness of newspaper editors regarding consumer protection for advertisement readers in newspapers has begun to be implemented by accommodating Indonesian Pariwara Ethics, Law No: 8/1999 on Consumer Protection, Law No: 40/1999 concerning PRESS, Law No: 7 1996 concerning Food, and PP No.69 concerning Food Label and Advertising. 3) Much online advertising space, both paid and free, is also the cause of the reduction in misleading advertisements in newspapers today.
Pengaruh Motivasi dan Disiplin terhadap Kinerja Karyawan pada PT Bank DBS Tangerang Selatan Bersihanta Tarigan; Aria Aji Priyanto
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 20 No. 1 (2021)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.20.1.2890.1-10

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh motivasi dan disiplin terhadap kinerja karyawan secara parsial dan simultan pada Bank DBS Tangerang Selatan. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan data primer yang diperoleh melalui metode survei dengan menyebarkan kuesioner kepada responden—analisis dan pengolahan data menggunakan persamaan regresi berganda. Hasil penelitian menunjukkan bahwa motivasi dan disiplin kerja berpengaruh positif terhadap kinerja karyawan baik secara parsial maupun simultan. Manajemen dapat memberikan penghargaan kepada karyawan yang berprestasi dan menjaga standar disiplin kerja.
Analisis Fundamental Sebagai Prediktor Harga Saham Sektor Telekomunikasi Ni Made Santini; Ni Luh Anik Puspa Ningsih; Ita Sylvia Azita Azis
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 20 No. 1 (2021)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.20.1.3070.11-17

Abstract

Pesatnya perkembangan dan pertumbuhan perekonomian menuntut perusahaan untuk meningkatkan kinerja usahanya.Perusahaan dengan kinerja baik secara umum tercermin melalui harga sahamnya.Hal ini menjadikan harga saham sebagai salah satu preferensi investor dalam berinvestasi.Pendalaman terhadap perkembangan harga saham dapat melalui analisis fundamental perusahaan.Tujuan dari penelitian ini untuk menganalisis faktor fundamental perusahaan terhadap harga saham.Penelitian dilakukan pada sector telekomunikasi di BEI, dengan periode pengamatan 2017 – 2019.Adaoun jumlah populasi dan sekaligus menjadi sampel perusahaan sejumlah 5 emiten. Penelitian ini mempergunakan data sekunder dan teknik analisis regresi linier berganda, Temuan penelitian ini dari 5 (lima) rasio yang dipergunakan, current ratio, debt to equity ratio, dan earning per share secara individual berpengaruh tidak signifikan terhadap harga saham, gross profit margin berpengaruh positif signifikan terhadap harga saham dan rasio total asset turn over yang berpengaruh negatif signifikan terhadap harga saham perusahaan telekomunikasi di BEI.
Pengaruh Workload, Masa Perikatan Audit dan Spesialisasi Auditor Terhadap Defisiensi Audit pada KAP yang digunakan oleh Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2015-2018 I Gusti Ayu Diah Utari; Ketut Tanti Kustina; Putu Gitta Gresia
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 20 No. 1 (2021)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.20.1.3149.38-48

Abstract

The Effect Of Workload, Audit Tenure, And Auditors’ Specialization On Audit Deficiencies Based On Audit Firms Used By Manufacture Companies That Listed On IDX 2015-2018 This study aims to examine whether workload, audit tenure, auditors’ specialization influence the occurrence of audit deficiencies conducted by audit firms on the basis of the data that collected by the Finance Finance Professions Supervisory Centre (PPPK), Ministry of Finance RI. This research uses 40 audit firms as population and 34 sample that was collected by purposive sampling method. Workload is measured by the ratio of comparison between total clients and total audit partners. Audit tenure calculated using intervale scale. Auditors’ specialization calculated by dummy variable. Basis of the data of audit deficiencies is based on report of audit results by the Finance Finance Professions Supervisory Centre (PPPK), Ministry of Finance RI. This research is quantitative research using multiple linear regression analysis. The results indicate that the workload and audit tenure has a positive impact on audit deficiencies. Auditors’ specialization has a negative impact on deficiencies audit.
Pengaruh Perputaran Modal Kerja Perputaran Piutang, dan Perputaran Persediaan Terhadap Rentabilitas Ekonomi Perusahaan Sektor Perdagangan Eceran di Bursa Efek Indonesia Anak Agung Ayu Mas Wasundari; Ni Nyoman Suriani
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 20 No. 1 (2021)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.20.1.3150.49-54

Abstract

This study aims to determine the effect of working capital turnover, accounts receivable turnover, and inventory turnover simultaneously and partially on economic profitability. The research sample was 12 companies based on the purposive sampling technique. Data obtained from the website www.idx.co.id. Data analysis used multiple linear regression. The results show: (1) There is a significant influence between working capital turnover, accounts receivable turnover, and inventory turnover simultaneously on the economic profitability of retail trading companies listed on the Indonesia Stock Exchange in 2015-2018. (2) There is a significant influence between working capital turnover on the economic profitability of retail trading companies listed on the Indonesia Stock Exchange in 2015-2018. (3) There is a significant influence between the turnover of accounts receivable on the economic profitability of retail trading companies listed on the Indonesia Stock Exchange in 2015-2018. (4) There is no significant effect between inventory turnover on the economic profitability of retail trading companies listed on the Indonesia Stock Exchange in 2015-2018.
Pengaruh Pendidikan, Pengalaman Kerja dan Motivasi Kerja Terhadap Kinerja Karyawan Pada Hotel Champlung Mas Resort & Spa Legian Ni Luh Metri Lestari; Anak Agung Media Martadiani
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 20 No. 1 (2021)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.20.1.3151.72-76

Abstract

In an effort to improve employee performance, high work experience education and work motivation are expected to be able to improve the quality of service to guests. The purpose of this study was to determine and analyze the effect of education, work experience and work motivation on employee performance at Hotel Champlung Mas Resort & Spa Legian. In this study, the employees used as a sample were 52 people. The data analysis technique consisted of validity test, reliability test, classical assumption test, multiple linear regression analysis, F test, and t test. The results of the analysis show that the effect of education on employee performance is obtained tcount (3.949)> ttable (2.010) with a significance level of 0.000 <i0.05, which means that the education variable has a significant positive effect on employee performance at Hotel Champlung Mas Resort & Spa Legian. The effect of work experience on employee performance is obtained tcount (2.271)> t table (2.010) with a significance level of 0.028 <0.05, which means that the work experience variable has a significant positive effect on employee performance at Hotel Champlung Mas Resort & Spa Legian. The influence of work motivation on employee performance is obtained tcount (4.026)> ttable (2.010) with a significance level of 0.000 <0.05, which means that the work motivation variable has a significant positive effect on employee performance at Hotel Champlung Mas Resort & Spa Legian. Based on the F test (simultaneously) obtained Fcount (17.384)> Ftable (2.79) with a significance value of F is 0.000 <0.05. This means that the variables education, work experience and work motivation simultaneously have a significant effect on employee performance at Hotel Champlung Mas Resort & Spa Legian with a value of R2 = 52.1% which means that 52.1% of employee performance at Hotel Champlung Mas Resort. & Spa Legian is influenced by the variables of education, work experience and work motivation while the remaining 47.9% is influenced by other variables not examined in this study.
Variabel Anteseden Komitmen Sumber Daya Manusia Sektor Publik Berbasis Spirituality I Made Purba Astakoni; I Wayan Wardita; Ni Made Gunastri; Ni Made Satya Utami; I Nyoman Mustika
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 20 No. 1 (2021)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.20.1.3152.55-71

Abstract

This study has several purposes namely; analyze the influence of spiritual leadership on workplace spirituality; analyze the influence of spiritual leadership on spiritual survival; analyze the influence of workplace spirituality on an individual spirituality; analyze the influence of spiritual survival on the individual spirituality; analyze an individual spirituality influence on human resource commitments; analyze the role of workplace spirituality and individual spirituality as mediating on the influence of spiritual leadership on human resource commitments and analyze the role of spiritual survival and individual spirituality as mediating on the spiritual influence of leadership on human resource commitments. This study used the population of all employees of drinking water companies in Denpasar, Badung and Tabanan districts as many as 902 employees. The sample number of 200 respondents was done purfosively. Closed multiple-choice questionnaire tools are used for Data collection techniques, and data analysis using the Partial Least Square (PLS) approach. The results showed that the overall evaluation of the model was seen from the side of R-Square (R2), Q-Square Predictive Relevance (Q2) and Goodness of Fit (GoF) then the model was declared good. Of all the hypotheses raised in the model stated all tested significantly and positively.
Laba Ditahan, Laba Operasi, Aliran Kas Operasi, Leverage, Profitabilitas Dan Pengaruhnya Pada Peringkat Obligasi Putu Kepramareni; Sagung Oka Pradnyawati; Made Ardinda Rika Pratiwi
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 20 No. 1 (2021)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.20.1.3158.28-37

Abstract

Perusahaan dalam menjalankan aktivitasnya membutuhkan dana atau modal yang umumnya diperoleh melalui pasar uang dan pasar modal. Pasar modal memungkinkan investor memiliki berbagai pilihan investasi yang sesuai dengan preferensi risikonya dimana perusahaan dapat menerbitkan instrumen keuangan di pasar modal untuk memperoleh dana. Inilah salah satu fungsi pasar modal yang memfasilitasi transfer dana dari pihak surplus kepada pihak yang membutuhkan dana. Salah satu instrumen keuangan yang diperdagangkan di pasar modal adalah obligasi. Kelayakan sebuah obligasi dapat dilihat melalui lembaga independen yang dapat memberikan peringkat pada obligasi. Terdapat beberapa faktor yang dapat mempengaruhi peringkat obligasi. Menurut (Syaifullah & Soemantri, 2016) laba ditahan dan profitabilitas berpengaruh positif terhadap peringkat obligasi namun berbeda dengan Susilowati dan Sumarto (2010) yang menemukan hasil bahwa profitabilitas dan laba operasi tidak berpengaruh terhadap peringkat obligasi, perbedaan hasil penelitian mengenai pengaruh laba ditahan, aliran kas operasi dan leverage pada peringkat obligasi juga ditemukan pada penelitian yang dilakukan oleh Adrian (2010), (Estiyanti & Yasa, 2012) serta Sihombing dan Rachmawati (2015). Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh laba ditahan, laba operasi, aliran kas operasi, leverage dan profitabilitas sebagai beberapa faktor yang mempengaruhi peringkat obligasi. Populasi dalam penelitian ini adalah perusahaan manufaktur yang menerbitkan obligasi dan terdaftar di BEI tahun 2017-2019. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Regresi logistik digunakan untuk menguji hipotesis.Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif terhadap peringkat obligasi. Sedangkan laba ditahan, laba operasi, arus kas operasi dan leverage tidak berpengaruh terhadap peringkat obligasi.

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