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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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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.
Analisis Penerapan Teknologi Digital & Persepsi Risiko Teknologi dalam Audit Dapat Mempengaruhi Pandangan Mahasiswa Terhadap Kualitas Audit Digital Alfina Rianti; Adis Brilianti; Anisa Rahmawati; Angelina Febrina; Dian Sastra; Heberyani Br. Tarigan; Ika Ayu Lestari; Irvina Rahimatullah Sofian; Jovita Eklesia Pardede; Meiyo Glori Tarigan; Melly N. Kusuma; Saskia Mariana Putri; Yesra Wani Purba; Yuafni Sepditami; Yuyun Tamila
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.24.1.2025.1-8

Abstract

This study aims to analyze the impact of digital technology implementation and technology risk perception on accounting students' views regarding the quality of digital audits. Using a quantitative approach, data were collected through surveys involving 80 accounting students from the University of Palangka Raya. The analysis revealed that digital technology implementation significantly enhances the quality of digital audits (B = 0.496; p < 0.05), while technology risk perception also positively influences audit quality, albeit to a lesser extent (B = 0.406; p < 0.05). The regression model yielded an R² value of 0.664, indicating that the two independent variables explain 66.4% of the variation in digital audit quality. This study underscores the importance of integrating digital technology into audits and managing risk perceptions through proper training to support audit effectiveness in the digital era.
Analisis Kinerja Layanan Fraud Detecting System di Perusahaan Konsultan Keamanan Informasi Muhammad Raihan Alfikri; S. Sukartini; F. Ferdawati
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.24.1.2025.9-22

Abstract

This research aims to find out in depth about the performance of Fraud Detecting System services in information security consulting companies to prevent financial fraud. The research took a qualitative method, in which direct interviews were conducted related to the object under study. Assumed on the action of the experience handled directly by the relevant division which of course can be proven scientifically. The results of the study concluded that PT ITSEC Asia Tbk has a fraud detection strategy through a managed system, namely the Fraud Management System which is able to detect, analyze and monitor fraud risks effectively and complexly. However, the company certainly also faces a variety of major challenges, including regulatory constraints in various regional countries of the ITSEC Asia office, as well as the challenge of the growing threat of fraud. Financial and audit assessments show that PT ITSEC Asia Tbk has implemented rigorous internal and external controls, supported by employee training that enhances fraud awareness and skills. In addition, the company has implemented various technologies and systems to detect and prevent fraud, such as the Cyber Fraud Fusion Center, and has complied with various international standards, including ISO 27001 and Financial Services Authority (OJK) regulations. Overall, PT ITSEC Asia Tbk continues to innovate and adapt to technological changes to protect clients' businesses from all cyber threats to ensure their business continuity
Pengaruh Kompetensi Sumber Daya Manusia dan Motivasi Kerja terhadap Kinerja Pegawai pada PT Bank SUMUT Medan Via Ervilia; Siti Wardah Pratidina Nasution; Riny Viri Insy Sinaga
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.24.1.2025.23-32

Abstract

Human resources are a key factor that determines the success of a company's operations and business in achieving its goals and targets. This study was conducted to analyze the influence of human resource (HR) competence and work motivation on employee performance at PT Bank Sumut Medan. This research uses a research approach with quantitative analysis with a survey method. The population in this study were 43 employees of PT Bank Sumut Medan, who were the samples in this study. Data analysis used multiple regression techniques. The results of the study showed that Human Resource Competence did not have a significant effect while Work Motivation had a significant effect on Employee Performance at PT Bank Sumut Medan. Human Resource Competence and Work Motivation simultaneously had a significant effect and had a very strong contribution of 91.8 percent on Employee Performance at PT Bank Sumut Medan.
Pengaruh Pendapatan Transfer Daerah Terhadap Tingkat Kemiskinan Timoer Warih Rianggara; Warsito Kawedar
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.24.1.2025.39-49

Abstract

Poverty remains a prevalent issue across all nations, including developing countries such as Indonesia. This study aims to analyze the impact of transfer income on poverty levels across all provinces in Indonesia. The research population comprises all provinces in Indonesia, with a sample of 34 provinces observed from 2018 to 2022, resulting in a total of 170 samples. This study employs a quantitative method with a multiple regression approach to examine the relationships between variables. The data used are secondary, obtained from the DPJK and BPS websites. The regression estimation model applied is the Random Effect Model (REM), also known as the Generalized Least Squares (GLS) model. The findings indicate that transfer income has a negative and significant impact on poverty levels. The General Allocation Fund (DAU) has a positive and significant effect, while the Special Allocation Fund (DAK) and Revenue Sharing Fund (DBH) have a negative and significant impact on poverty levels.
Peran Kegunaan Informasi E-WOM Sebagai Variabel Mediasi Antara Anteseden Kegunaan Informasi E-WOM Terhadap Minat Beli Moisturizer Skintific di Shopee Noor Hanna Vakhira; Saqofa Nabilah Aini
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.24.1.2025.50-59

Abstract

The development of digital technology has driven a transformation in Indonesian consumer behavior. Electronic word-of-mouth (E-WOM) has become one of the most popular marketing strategies today. Consumers tend to consider information available online before making a purchase. This study aims to examine the influence between the variables of opinion quality, source credibility, and information rating on buying interest in Skintific moisturizer mediated by the usefulness of E-WOM information at the Skintific Official Store at Shopee. This study uses quantitative research methods with a type of survey method. The number of samples in this study were 200 respondents obtained through purposive sampling technique. This study uses the Partial Least Square (PLS) approach which is a Structural Equation Model (SEM) equation model processed through SmartPLS 3.0 software. The results showed that source credibility had no significant effect on purchase intention, while the usefulness of E-WOM information had a significant effect on purchase intention.
Reconstruction of the Business Model Canvas Based on Customer Journey to Enhance FourG Villa's Revenue in Bandung's Hospitality Industry Gina Aninditha; Ilma Aulia Zaim; Satya Aditya Wibowo
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.24.1.2025.33-38

Abstract

This study integrates customer journey analysis with the Business Model Canvas (BMC) to enhance FourG Villa’s business model. Using a mixed-methods approach, key factors such as booking ease, facility quality, and staff responsiveness were identified as crucial for customer satisfaction and revisit intention. Recommendations include improving communication, facilities, and staff training to boost occupancy and customer loyalty.
Analisis Penerapan Perhitungan PPh Final dan Tidak Final atas Penjualan Properti Real Estat (Studi Kasus pada PT XYZ) Yulius Budi Ariyanto; Ridwan Ridwan
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.24.1.2025.83-93

Abstract

Ideally, a company should only have one type of tax calculation for reporting the Annual Tax Return. The condition that occurs in one of the real estate property companies in Jakarta has two types of tax calculations, which are Final and Non-Final. This study aims to analyze the impact of the company's Final and Non-Final Income on the applicable tax provisions. This study is descriptive in nature using secondary data that is quantitative in nature. Efforts that can be made by PT X to overcome cases related to the calculation and reporting of Corporate Income Tax are by sorting between Final and Non-Final income, identifying expense accounts arising from the income category and estimating the calculation of the amount of Article 25 Income Tax installments.
Fostering Intrapreneurship, Creativity, and Innovation for Organizational Growth Ni Putu Santinisah
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.24.1.2025.94-101

Abstract

In an era marked by rapid technological disruption, shifting consumer expectations, and heightened global competition, organizational success increasingly hinges on the ability to adapt, innovate, and evolve from within. This research critically examines the synergistic relationship between intrapreneurship, creativity, and innovation as strategic pillars for driving sustainable organizational growth. This research outlines the mechanisms through which an intrapreneurial culture nurtures creative thinking and accelerates innovation cycles. It also examines critical success factors including leadership style, organizational structure, psychological safety, and performance incentives that enable or hinder these dynamics. This research is designed as an interpretive literature search. Data was collected through a structured literature review conducted on several leading academic databases. The research culminates in a set of practical recommendations for business leaders and policymakers seeking to institutionalize intrapreneurship and innovation at scale. By integrating these dimensions into core strategic planning, organizations can better position themselves to thrive in volatile and complex business landscapes.
Determinan Struktur Modal Perusahaan (Studi Pada Perusahaan Manufaktur Sub-Sektor Kosmetik & Keperluan Rumah Tangga Yang Terdaftar Di Bursa Efek Indonesia Periode 2010 – 2016) Made Purba Astakoni; Ni Made Satya Utami
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 18 No. 1 (2019): Avaiable Online
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.18.1.987.1-16

Abstract

The purpose of this research is (1) to analyze and explain the influence of profitability (profitability) to capital structure, (2) to analyze and explain the influence of liquidity to capital structure, (3) analyze and explain the influence of assets structure to capital structure, (5) Analyze and explain the effect of company growth on capital structure, (6) Analyze and explain the influence of business risk to capital structure. Samples in this research are Manufacturing Company Cosmetic Sub-Sector & Household Needs listed on the Indonesia Stock Exchange period 2010-2015. The analytical techniques in this study using Partial Least Square (PLS) approach. PLS is a powerful analytical method, because it is not based on many assumptions. In PLS path modeling there are two models: outler model and inner model. Based on the inner model through the bootstrapping process, hypothesis testing can be performed. The results of the first hypothesis testing; it is found that liquidity variable has significant negative effect to capital structure, meaning hypothesis (H1) is accepted. Result of testing of second hypothesis; it was found that business risk positively insignificant effect on capital structure means hypothesis (H2) is not accepted. Result of testing of third hypothesis; obtained that profitability (profitability) have a significant positive effect on capital structure means hypothesis (H3) is not accepted. The results of testing the fourth hypothesis; it is found that the asset structure / structure of the significant negative effect on the structure means the hypothesis (H4) is not accepted. The result of the fifth hypothesis testing; obtained that firm size (size) have significant positive effect to capital structure mean hypothesis (H5) accepted. The results of the sixth hypothesis testing; obtained that tingat growth (growth) have a significant negative effect on capital structure. means hypothesis (H6), not accepted Keywords: Asset structure; business risk; capital structure; company size; liquidity; corporate growth; Profitability. Tujuan dari penelitian ini adalah (1) Menganalisis dan menjelaskan pengaruh profitabilitas (profitability) terhadap struktur modal, (2) Menganalisis dan menjelaskan pengaruh likuiditas terhadap struktur modal, (3) Menganalisis dan menjelaskan pengaruh struktur aktiva terhadap struktur modal, (4) Menganalisis dan menjelaskan pengaruh ukuran perusahaan terhadap struktur modal, (5) Menganalisis dan menjelaskan pengaruh pertumbuhan perusahaan terhadap struktur modal, (6) Menganalisis dan menjelaskan pengaruh risiko bisnis terhadap struktur modal. Sampel dalam penelitian ini adalah perusahaan Manufaktur Sub-Sektor Kosmetik & Keperluan Rumah Tangga yang terdaftar di Bursa Efek Indonesia periode 2010- 2016. Teknik analisis dalam studi ini menggunakan pendekatan Partial Least Square (PLS). PLS merupakan metode analisis yang powerfull ,karena tidak didasarkan pada banyak asumsi. Dalam PLS path modeling terdapat dua model yaitu outler model dan inner model. Berdasarkan inner model melalui proses bootstrapping, dapat dilakukan pengujian hipotesis. Hasil pengujian hipotesis pertama; diperoleh bahwa variabel likuiditas berpengaruh negatif signifikan terhadap struktur modal, berarti hipotesis (H1) diterima. Hasil pengujian hipotesis kedua; diperoleh bahwa risiko bisnis berpengaruh positif tidak signifikan terhadap struktur modal berarti hipotesis (H2) tidak diterima. Hasil pengujian hipotesis ketiga; diperoleh bahwa profitabilitas (profitability) berpengaruh positif signifikan terhadap struktur modal berarti hipotesis (H3) tidak diterima. Hasil pengujian hipotesis keempat; diperoleh bahwa struktur aset/struktur aktiva berpengaruh negatif signifikan terhadap struktur berarti hipotesis (H4) tidak diterima. Hasil pengujian hipotesis kelima; diperoleh bahwa ukuran perusahaan (size) berpengaruh positif signifikan terhadap struktur modal berarti hipotesis (H5) diterima. Hasil pengujian hipotesis keenam; diperoleh bahwa tingat pertumbuhan (growth) berpengaruh negatif signifikan terhadap struktur modal berarti hipotesis (H6) tidak diterima. Kata Kunci: Struktur Modal, Likuiditas, Risiko Bisnis, Profitabilitas, Struktur Aktiva, Ukuran Perusahaan, dan Pertumbuhan Perusahaan.

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