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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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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

This study aims to determine the impact of the implementation of incentives and social security programs to help increase employee productivity. This research was conducted at UD Kembang Batu Lestari in Mengwi Badung. The population in this study were 35 employees of UD Kembang Batu Lestari, the method of determining the sample using the census method that all employees became respondents. The analysis technique used is multiple linear regression analysis. The results of multiple linear regression analysis Y = 0.603 + 0.400X1 + 0.515X2. This means that the increase in employee work productivity is influenced by the increase in incentives and social security together. The F-test is a test of the significance of multiple linear regression coefficients obtained by F-count 83.262> F-table 3.23, indicating that there is indeed a significant effect simultaneously. between incentives and guarantees of employee work productivity. The significance test using the t-test obtained the t-value for the incentive and social security variables, respectively 2.747 and 4.157> t-table 1.684, indicating that it is true that there is a positive and partially significant effect between incentives and social security on work productivity employees.
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.
Peran Harga, Promosi, dan Kualitas Produk Dalam Mendorong Keputusan Pembelian Kembali di Bale Ayu Denpasar I Made Yudiana; Ni Luh Putu Indiani
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 1 (2022)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.21.1.2022.55-63

Abstract

The wood processing business is one of business fields in Bali with tight level of competition. Bale Ayu, one of the companies engaged in wood processing business, which is the object of this research, has consistently experienced decline in its target achievement every year. This reflects a problem in consumer interest in buying or repurchasing. This becomes the background of this study to analyze the factors that encourage consumer interest to repurchase. This study aims to analyze the influence of price, promotion, and product quality on customer repurchase decision at Bale Ayu. The population in this study is 190 Bale Ayu customers. The data collection method is a survey method with a questionnaire. Multiple linear regression analysis technique was used to test the effect of independent variable on dependent variable. The study results showed that price, promotion, and product quality has a positive and significant effect on repurchase decision. Aspects that need to be considered to improve the quality of pricing policy are: setting competitive and affordable prices, providing discounts, and offering various payment options (cash/debit/credit). Aspects that need to be considered to improve the quality of promotion are: promoting products through advertisements in various media, providing discounts, and publicizing products through various programs such as exhibitions, affiliate marketing, etc. Aspects that need to be considered to improve product quality are: making sure the product functions properly, conformed to the specifications, improving product durability, producing products with attractive designs, and maintaining product quality.
Pengaruh Political Connection dan Local Corruption terhadap Corporate Cash Holding di Indonesia Devi Widyaningrum; Dwi Marlina Wijayanti
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 1 (2022)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.21.1.2022.26-38

Abstract

This study aims to determine the effect of political connection and local corruption on cash holding companies in Indonesia. The research that has been done on this topic has not been consistent with the results, so that this topic still needs to be done for research. To resolve the inconsistency of the results of previous research, this study will use a sample that focuses on companies listed in the LQ-45 index. This study is included in quantitative research. The sample used in this study are companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2020. Based on the multiple regression analysis that has been carried out, it can be concluded that political connection do not have a significant influence on cash holdings. Meanwhile, local corruption has a negatif effect on the company's cash holding
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.

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