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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 110 Documents
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Analisis Aspek Materialitas Dalam Pelaporan Keberlanjutan Fransiskus Eduardus Daromes; Anthony Holly; Michelle Loeferdy
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 22 No. 1 (2023)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.22.1.2023.1-17

Abstract

The purpose of this study is to analyze how materiality manifests in the reports of several companies in Indonesia in 2020. This study uses qualitative methods by using secondary data in the form of documents as data collection. The results of this study indicate that the economic, environmental, and social activities of each company that are disclosed as material in the report differ with different data completions even though they use the same guidelines (GRI Standards) in the preparation of the report.
Pengaruh Ukuran Perusahaan, Karakteristik Perusahaan, Kepemilikan Asing dan Komisaris Independen Terhadap Sustainability Reporting Pada Perusahaan Manufaktur yang Terdaftar di BEI I Gede Cahyadi Putra; Made Edy Septian Santosa; Ni Kadek Dwi Putri Juliantari
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 22 No. 1 (2023)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.22.1.2023.18-29

Abstract

Sustainability reporting is a reporting that is disclosed voluntarily by the company and is related to three aspects, namely economic, social, and environmental. The sustainability report is prepared according to the GRI (Global Reporting Initiative) guidelines. This sustainability report can be an attempt by the company to describe the level of concern for the community. This study aims to analyze the effect of firm size, leverage, profitability, foreign ownership and independent commissioners on sustainability reporting in manufacturing companies listed on the IDX.The sample of this research is 14 manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. Determination of the sample using purposive sampling method. The analytical tool used is multiple linear regression. The results show that the variables of firm size, profitability and independent commissioners have a positive effect on sustainability reporting. Meanwhile, leverage has a negative effect on sustainability reporting and foreign ownership has no effect on sustainability reporting. The results of this study found that the size of the disclosure of sustainability reporting is only influenced by company size, leverage, profitability and independent commissioners, while foreign ownership in this study cannot affect the disclosure of sustainability reporting.
Financial Management Behavior dengan Financial Self-Efficacy Sebagai Variabel Mediasi I Gusti Ayu Ratih Permata Dewi
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 22 No. 1 (2023)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.22.1.2023.30-41

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh langsung dan tidak langsung literasi keuangan, sikap keuangan, pendidikan keuangan dikeluarga terhadap financial management behavior. Populasi penelitian ini yaitu mahasiswa aktif Fakultas Ekonomi dan Bisnis Universitas Warmadewa Angkatan 2019 karena mahasiswa telah menempuh mata kuliah akuntansi keuangan dan manajemen keuangan dengan jumlah sebesar 504 orang. Adapun peneliti menggunakan rumus Slovin sehingga jumlah sampel sebanyak 100 orang. Metode pengumpulan data dengan menggunakan kuesioner yang disebarkan langsung kepada responden. Penelitian ini menggunakan metode analisis Partial Least Squere (PLS) yang merupakan model persamaan struktural (SEM). Hasil pengujian menunjukkan bahwa literasi keuangan, sikap keuangan, pendidikan keuangan di keluarga berpengaruh terhadap financial management behavior. Financial self efficacy mampu memediasi pengaruh literasi keuangan, sikap keuangan, pendidikan keuangan di keluarga berpengaruh terhadap financial management behavior.
Kinerja Keuangan Perusahaan Industri Barang KonsumsiPada Masa Pandemi Covid-19 Ni Luh Anik Puspa Ningsih; Made Pratiwi Dewi; Anak Agung Media Martadiani
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 22 No. 1 (2023)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.22.1.2023.52-60

Abstract

Coronavirus disease 2019 (covid-19) has majority impacted the Indonesian economy. Various companies are required to be able to maximize the company's performance in the midst of this condition. Some important factors from within the company that interact in an effort to maximize company performance are the company's use of debt, liquidity and company size. This study aims to analyze the factors that have an impact on company performance as measured by profitability in the consumer goods industry in Indonesia. The sample of this research are 18 companies. By using path analysis, the results of this research are 1) firm size has a significant positive effect on firm performance, 2) firm size has a significant negative effect on capital structure, 3) liquidity has a significant negative effect on capital structure, 4) liquidity has a significant negative effect on firm performance, 5) capital structure has a significant negative effect on firm performance
Pengaruh Kualitas Pelayanan dan Keragaman Produk Terhadap Keputusan Pembelian Konsumen Pada CV Mutiara Permai Cantika Kosmetik Di Gianyar Ni Luh Putu Astini; Nyoman Dwika Ayu Amrita
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 22 No. 1 (2023)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.22.1.2023.42-51

Abstract

This study aims to determine the effect partially and simultaneously between service quality and product variety on consumer purchasing decisions at CV Mutiara Permai Cantika in Gianyar. The number of samples was determined by using a non-probability sampling technique of 98 respondents by conducting observations, interviews, questionnaires and literature. The data analysis technique is classical assumption test, multiple linear regression analysis, determination analysis, F-test analysis and t-test analysis. Based on the research results, service quality and product diversity have a positive and significant effect simultaneously and partially on consumer purchasing decisions at CV Mutiara Permai Cantika in Gianyar.
Pengaruh Budaya, Tren dan Perilaku Konsumen Terhadap Niat Pembelian Produk Fashion Online di Zalora Komang Ayu Krisnu Dania Murti; Ni Made Taman Sari; A. A. Sri Purnami
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 22 No. 1 (2023)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.22.1.2023.61-66

Abstract

Research conducted which has gaps in previous research which has differences in previous research. Which aims to be able to test on all the research titles that have been done. As well as being carried out for consumers who can make online purchases on zalora in accordance with a sample of 96 taken using a purposive sampling method using the lemeshow formula. As well as using multiple linear to be able to get all the results for the test results. As well as research results to show answers 1) culture, trends and consumer behavior get positive answers. 2) while culture gets positive results, this means that the better the culture, the higher the purchase intention. 3) and according to the trend obtains positive results, this further increases the trend, the higher the purchase intention. 4) and consumer behavior gets positive answers and the better the consumer behavior, the higher the purchase intention.
Faktor-Faktor yang Berpengaruh Terhadap Tax Avoidance pada Perusahaan Manufaktur Tahun 2019 - 2021 Ni Luh Putu Sandrya Dewi; Ni Luh Gde Novitasari; Muhammad Devin Ardiansyah
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 22 No. 1 (2023)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.22.1.2023.67-81

Abstract

Over the past five years, the percentage of tax revenue has fluctuated, starting in 2017 by 89.40%, increasing in 2018 to 92.41% and then decreasing to 84.44% in 2019 and in the last two years it has increased to 89.25% and 100, 18%, so it can be said that the realization of tax revenue has not been maximized. Paying taxes is a burden, so many companies choose to manipulate their taxes by carrying out tax avoidance. Tax avoidance is a practice of legal tax avoidance by exploiting loopholes in tax regulations. This study aims to examine the effect of the proportion of independent commissioners, audit committees, institutional ownership, sales growth and liquidity on tax avoidance in manufacturing companies from 2019 to 2021. The population in this study totaled 193 manufacturing companies listed on the Indonesia Stock Exchange (IDX). ) years 2019 – 2021. The sample in this study was 73 companies which were determined based on a purposive sampling technique. The analysis technique used in this study uses multiple linear analysis. The results showed that the proportion of independent commissioners and audit committees had a negative effect on tax avoidance while institutional ownership, sales growth and liquidity had no effect on tax avoidance. Future research is expected to use other variables because in this study there are 3 variables that have no effect.
Determinasi Keputusan Pembelian: Analisis Inovasi dan Desain Produk Nyoman Dwika Ayu Amrita; I Komang Yoga Narayana
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 22 No. 1 (2023)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.22.1.2023.91-101

Abstract

Endek woven fabric is one of the traditional fabrics of Balinese cultural heritage that is still preserved. Endek woven fabrics are known for their beautiful motifs, color combinations and the fineness of the fabric fibers. Endek woven fabrics already have their own consumers and consumeripurchasing decisionsiare very importantito beiconsiderediby craftsmen. Thisistudy aims toiidetermine theiiiinfluence of innovationi and productiiidesign on consumer purchasingidecisions on Riski Adijaya endek woven fabrics Product in Sidemen sub-District of Karangasem. Thisiresearch wasiconducted inione ofithe weaving businesses in Sidemen District. The object of this research is innovation (X1), product design (X2) and purchasing decisions (Y). The number of samples taken is one hundred respondents using accidental sampling technique. Dataicollection techniquesiused areiobservation, interviewsiand questionnaires. Theidata analysisitechnique usediis validityitest, reliabilityitest, classical assumptionitest, multipleilinear regressionianalysis, analysis ofidetermination, Fitesti (F-test) andit-testi (t-test). The results of this studyiindicate that innovation and productidesign have a positive and significant effect both simultaneously and partially on consumeripurchasing decisions on Riski Adijaya endek woven fabrics Product in Sidemen sub-District of Karangasem. Whichimeans thatithe better the innovationiand product designiused, the higher the consumer'sidesire to make aipurchase.
Analisis Rasio Keuangan Untuk Memprediksi Kebangkrutan Dengan Model Altman Z-Score Gabriella Handayani; Putu Gede Wisnu Permana Kawisana
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 22 No. 1 (2023)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.22.1.2023.86-90

Abstract

This study discusses predicting bankruptcy with the Altman Z-score model in automotive and component sub-sector companies. Companies with the characteristics of financial distress are shown if they are not handled properly, they will cause the company to be vulnerable to bankruptcy. The research was conducted using the Z-score model which is able to provide predictions in 3 categories based on financial statements, namely: non-bankrupt, gray and bankrupt. The purpose of this study was to identify and perform a bankruptcy prediction analysis for automotive and components sub-sector companies on the Indonesia Stock Exchange in 2016–2020 that experienced financial distress using the Altman Z-score research model analysis. The samples used were 7 companies with the method of determining using purposive sampling. Based on the results of data analysis, it is known that in 2016 there are 4 companies predicted to be non-bankrupt, 1 company in the gray category, and 2 companies predicted to experience bankruptcy; 2017 with 5 companies predicted non-bankruptcy and 2 companies predicted bankruptcy; In 2018-2020 it is predicted that 3 companies will be in the non-bankrupt category, 2 companies will be in the gray category, and 2 companies will experience bankruptcy.
Pengaruh Penerapan SIA, Kecanggihan Teknologi Informasi dan Komitmen Organisasi Terhadap Kinerja Karyawan pada LPD Kecamatan Marga Putu Dicky Ari Pratama; I Ketut Puja Wirya Sanjaya; I Gusti Ayu Intan Saputra Rini
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 22 No. 1 (2023)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.22.1.2023.82-85

Abstract

Penelitian ini bertujuan untuk membuktikan pengaruh efektivitas penerapan sistem informasi akuntansi, kecanggihan teknologi informasi, dan komitmen organisasi terhadap kinerja karyawan pada Lembaga Perkreditan Desa (LPD) se-Kecamatan Marga. Penentuan sampel dalam penelitian ini dengan metode Purposive Sampling sehingga diperoleh jumlah sampel sebanyak 66 responden. Teknik pengumpulan data menggunakan kuesioner, dengan skala likert dan sebelum disebarkan, dilakukan uji instrumen penelitian terlebih dahulu. Data yang terkumpul, diolah dengan teknik analisis regresi linear berganda. Hasil penelitian membuktikan bahwa: (1) efektivitas penerapan sistem informasi akuntansi berpengaruh positif terhadap kinerja karyawan, (2) kecanggihan teknologi informasi berpengaruh positif terhadap kinerja karyawan dan (3) komitmen organisasi tidak berpengaruh terhadap kinerja karyawan.

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