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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 100 Documents
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Pengaruh Investasi Penanaman Modal Terhadap Pertumbuhan Ekonomi Melalui Peningkatan Produk Domestik Bruto di Indonesia Alice; Ekklesia; Lena Sepriani; Yohana Juwitasari Hulu
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 20 No. 2 (2021)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.20.2.2021.77-83

Abstract

Economic growth is very important for all countries, one way that can be done to increase economic growth is to invest both domestic investment (PMDN) and foreign investment (PMA). The purpose of this study to analyze the effect of investment on Indonesia's economic growth through an increase in gross domestic product. This research is quantitative research with the using of secondary data from Central Bureau of Statistics Republic of Indonesia. The data were analyzed using multiple regression methods. The results showed that foreign investment and domestic investment basically increased gross domestic product, but in this study foreign investment did not significantly affect gross domestic product. On the other hand, domestic investment has a significant effect on gross domestic product.
Kontruksi Prinsip Dasar Etika Profesi Akuntan: Internalisasi Karakter Pewayangan Pandawa Lima Dinna Riyani Dinna Riyani; Lilis Ardini
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 20 No. 2 (2021)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.20.2.2021.84-93

Abstract

The purpose of this study is to know and understand the basic principles of accounting professional ethics, in the form of accounting professional ethics consisting of five basic principles, among others; objectivity, integrity, confidentiality and professional behavior, professional competence and prudence ,. These basic principles are internalized to the nature and character of the Five Pandavas. The five Pandavas are Yudistira, Bima, Arjuna, Nakula and Sadewa. The five Pandavas are known to have good character and values to be used as role models for life, including an accountant who runs his profession. This study uses qualitative methods and the approach used in this study is a literature study on the explanation of each basic principle of professional accountant ethics which is internalized through the Pandawa puppet show.
Pengaruh Financial Knowledge, Locus of Control dan Financial Attitude Terhadap Keputusan Penganggaran Modal (Studi Kasus di Dinas Koperasi dan UMKM Provinsi Bali) gine das prena; Ni Made Listiyani Kartika
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 20 No. 2 (2021)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.20.2.2021.94-109

Abstract

Capital budgeting is a budget that includes a plan to acquire fixed assets in the form of land, buildings and items of capital equipment along with financial details. This budget can cover a considerable amount of time and the expenditure of funds includes large amounts. Budget receipts and expenditures require planning and control in order to achieve efficiency and effectiveness within government agencies so that capital budgeting decisions must be appropriate and in accordance with planned needs. In making a capital budgeting decision, it is measured by financial knowledge, self-control and financial attitudes possessed by employees in government agencies. The purpose of this study, the authors want to know about the effect of financial knowledge, self-control and financial attitudes on capital budgeting decisions. In this study, the location of the research was the Department of Cooperatives and SMEs in the Province of Bali with a sample of 35 respondents consisting of the Head of the Service and employees in each section. In determining the sample, the data collection method in this study is a purposive sampling method, which is based on predetermined criteria. The type of data used is quantitative data. The source of data in this study is primary data with questionnaires with data collection techniques using a Likers scale. The data analysis technique used is the classical assumption test, Descriptive Statistical Analysis, and multiple linear regression analysis. The results showed that financial knowledge, self-control and financial attitudes had a positive effect on capital budgeting decisions.
Pengaruh Motivasi Intrinsik dan Penurunan Upah Pada Masa Pandemi Terhadap Kinerja Karyawan (Studi Kasus : Karyawan My Tours and Travel) Agus Dwi Cahya; Wahyu Dea Endarwati; Erlin Keniya Ardinaya
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 20 No. 2 (2021)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.20.2.2021.118-129

Abstract

Tujuan dalam penelitian ini adalah untuk mengetahui pengaruh motivasi intrinsik dan penurunan upah di masa pandemi terhadap kinerja karyawan MY Tours and Travel. Pengumpulan data dilakukan dengan penyebaran kuesioner dengan jumlah sampel 11 responden, penelitian bersifat deskriptif kuantitatif. Penelitian ini dilakukan di MY Tours and Travel yang bergerak di bidang jasa Pariwisata di Kota Yogyakarta. Analisis data menggunakan uji statistik, model penelitian ini menggunakan analisis regresi berganda dengan bantuan program SPSS. Hasil dari penelitian ini menunjukkan motivasi intrinsik secara parsial tidak berpengaruh signifikan terhadap kinerja karyawan dengan hasil uji t t hitung 1,506 < t tabel 2,306 dan nilai sig. 0,170 > 0,05; penurunan upah parsial tidak berpengaruh signifikan terhadap kinerja karyawan dengan hasil uji t t hitung 0,535 < t tabel 2,306 dan nilai sig. 0,607> 0,05. Dari hasil uji f menunjukkan bahwa variabel motivasi intrinsik dan penurunan upah secara simultan tidak berpengaruh signifikan terhadap kinerja karyawan dengan hasil f hitung 1,841 < 4,25 f tabel dan dengan nilai signifikansi 0,220 > 0,05.
Dampak Implementasi Insentif dan Jaminan Sosial Membantu Meningkatksan Produktivitas Kerja Karyawan Pada UD Kembang Batu Lestari di Mengwi Badung Ni Putu Sri Mariyatni; I Made Setena
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 20 No. 2 (2021)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.20.2.2021.110-117

Abstract

Penelitian ini bertujuan untuk mengetahui dampak implementasi insentif dan program jaminan sosial membantu meningkatkan produktivitas kerja karyawan. Penelitian ini dilakukan pada UD Kembang Batu Lestari Di Mengwi Badung. Populasi dalam penelitian ini adalah karyawan UD Kembang Batu Lestari berjumlah 35 orang, metode penentuan sampel menggunakan metode sensus yaitu seluruh karyawan dijadikan responden. Teknik analisisyang digunakan yaitu analisa regresi linier berganda. Hasil analisis regresi linier berganda Y = 0,603 + 0,400X1 + 0,515X2. Artinya meningkatnya produktivitas kerja karyawan dipengaruhi oleh meningkatnya insentif dan jaminan sosial secara bersama-sama.Pengujian F-test adalah uji signifikansi koefisien regresi linier berganda diperoleh F-hitung 83,262 > F-tabel 3,23, menunjukkan memang benar ada pengaruh yang signifikan secara simultan antara insentif dan jaminan terhadap produktivitas kerja karyawan. Uji signifikansi dengan menggunakan t-test diperoleh nilai t-hitung untuk variabel insentif dan jaminan sosial masing-masing sebesar 2,747 dan 4,157 > t-tabel 1,684, menunjukkan memang benar ada pengaruh yang positif dan signifikan secara parsial antara insentif dan jaminan sosial terhadap produktivitas kerja karyawan.
Penerapan Pengendalian Internal Terhadap Kecurangan: Sebuah Literatur Review Benny Marciano; Ardiansyah Syam; Suyanto; Nurmala Ahmar
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 20 No. 2 (2021)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.20.2.2021.130-137

Abstract

Fraud is an intentional deception that can result in losses for organization. Fraud is influenced by the opportunity caused by the weak internal controls in an organization, lack of supervision and abuse of power or authority. This study aims to analyze the effect of internal control on fraud in an organization. The research was conducted using a literature review by examining various previous studies that existed in various electronic databases for searching journals or literature. The keywords used in the literature search included "internal control", "internal control system", "fraud", and "fraud prevention". " Inclusion and exclusion criteria were used in screening articles. The results of the review of these 14 articles indicate that internal control is an effective effort to prevent fraud in an organization. With good internal control, employees are expected not to take actions that are not in accordance with the established rules. Therefore, the company is expected to implement an effective internal control system.
Pengaruh Risiko Kredit Terhadap Likuiditas Melalui Perputaran Piutang Pada PT. BPR Swadaya Anak Nagari Mia Muchia Desda; Mai Yuliza
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 20 No. 2 (2021)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.20.2.2021.161-169

Abstract

Credit is a loan agreement between a bank and another party that requires the borrower to repay the debt after a certain period of time with a certain interest rate. In refunding credit loans, there are often problems; if the creditor is less selective in choosing prospective debtors, bad credit will arise. The high credit risk that the bank will face will result in a high risk of the bank in fulfilling all its obligations. This study aims to determine the magnitude of credit risk on receivables turnover and its impact on liquidity partially or simultaneously at PT. BPR Swadaya Anak Nagari Simpang Empat. The population used in this study is the balance sheet and income statement of PT. BPR Swadaya Anak Nagari for the 2015-2019 period. The analytical tool used is path analysis using the SPSS application. This study indicates that simultaneously the effect of credit risk and receivable turnover has no significant effect and partially shows that credit risk has a significant effect on liquidity. In contrast, receivables turnover has a significant effect on liquidity. In addition, simultaneously, credit risk has a significant effect on receivables turnover and liquidity.
Pengaruh Leverage dan Kebijakan Dividen terhadap Investasi Perusahaan Ida Ayu Surasmi; Ida Bagus Udayana Putra; G. Oka Warmana
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 20 No. 2 (2021)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.20.2.2021.138-143

Abstract

In an imperfect capital market, funding decisions and dividend policy affect investment decisions. Sources of funds have different costs, so the cost of these funds will affect the analysis of investment feasibility. Agency costs both from debt and dividends can limit the company's investment. This study contributes to explaining how leverage and dividend policy influence investment decisions in companies in Indonesia. This study uses panel data regression. This study finds that the effect of dividends is stronger in limiting the company's investment. A high dividend payout reduces the company's investment the following year, whereas. leverage has no effect on the company's investment. Another finding is that investment opportunities have a positive effect on company investment, while company size has no effect on investment.
Ukuran Perusahan Sebagai Variabel Kontrol Dalam Determinan Struktur Modal Manufaktur I Wayan Wardita; Ni Made Gunastri; I Made Purba Astakoni; Ida Bagus Swaputra
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 20 No. 2 (2021)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.20.2.2021.144-160

Abstract

This study raises several objectives, namely (1) analyzing the effect of profitability on capital structure, (2) analyzing the effect of asset structure on capital structure, (3) analyzing the effect of business risk on capital structure, (4) comparing the results of the overall analysis with both control and variable variables. without the firm size control variable. The population in this study were all manufacturing companies in the cosmetics and household goods sector listed on the Indonesia Stock Exchange for the 2016-2020 period, namely seven companies. The samples in this study were taken according to predetermined criteria. Based on the provisions that have been set, a sample of five companies was selected. The data analysis technique in this study uses a regression approach where the processing uses the help of the Eviews Version 12 program, considering that the data analyzed is in the form of panel data. Based on the model test, both through the determination test and statistical F test, very good results were obtained. The first hypothesis which states that profitability has a significant negative effect on capital structure has not been accepted (rejected). The second hypothesis which states that business risk has a significant negative effect on capital structure has not been accepted (rejected). The third hypothesis which states that asset structure has a significant positive effect on capital structure is acceptable. The results of the comparison involving the control variable of firm size, it can be explained that the model is better without the control variable because the results are suppressing or weakening the adopted model.
Kualitas Laba Dan Faktor-Faktor Yang Berpengaruh (Studi Kasus Pada Perusahaan Manufaktur Tahun 2017-2019) Putu Kepramareni; Sagung Oka Pradnyawati; Ni Nyoman Alit Swandewi
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 20 No. 2 (2021)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.20.2.2021.170-178

Abstract

Earnings quality is the ability of earnings in financial statements to explain the actual condition of the company's earnings as well as being used in predicting future earnings. Quality earnings show optimism that can predict future profits. This study aims to examine and obtain empirical evidence about the effect of capital structure, profitability, firm size, liquidity and investment opportunity set (ios) on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The sample selection was done by purposive sampling method. The data analysis technique used in this research is multiple linear regression analysis, it is obtained as many as 65 manufacturing companies as the research sample with a total of 165 manufacturing companies observed. The population of the data in this study are all manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019, with a total of 195 manufacturing companies. The results showed that the capital structure variable had a negative effect on earnings quality, while profitability, firm size and liquidity had a positive effect on earnings quality, and the investment opportunity set (IOS) had no effect on earnings quality.

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