JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA
Jurnal Ekonomika, Bisnis, dan Humaniora (JAKADARA) adalah jurnal nasional yang diterbitkan oleh Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Dhyana Pura, Bali. Jakadara merupakan jurnal yang terbuka untuk umum dan ditinjau oleh pihak terkait yang merupakan media diseminasi hasil penelitian para ilmuwan di bidang Ekonomi, Bisnis dan Humaniora. Jakadara diterbitkan tiga kali setahun pada bulan April, Agustus, dan Desember. Jakadara menerima manuskrip dalam berbagai topik meliputi: manajemen pemasaran, manajemen keuangan, manajemen strategis, manajemen operasional, manajemen sumber daya manusia, e-bisnis, manajemen pengetahuan, akuntansi manajemen, sistem kontrol manajemen, sistem informasi manajemen, akuntansi, bisnis internasional , ekonomi bisnis, etika bisnis, pariwisata, pariwisata berkelanjutan, sosial budaya, kewirausahaan, pengembangan anak, pendidikan kurikulum, teknologi pendidikan, filosofi pendidikan, pendekatan pendidikan, bahasa Inggris, linguistic, dan sastra. Journal on Economic, Business and Humanities (JAKADARA) is an national journal published by the Research and Community Service Institute of Universitas Dhyana Pura, Bali. Jakadara is an open access and peer-reviewed journal, which is a dissemination medium for research result from scientists in the field of Economic, Business and Humanities. Jakadara is issued three times a year on April, August, and December. The Jakadara invites manuscripts in the various topics include functional areas of marketing management, finance management, strategic management, operation management, human resource management, e-business, knowledge management, management accounting, management control system, management information system, accountancy, international business, business economics, business ethics, tourism, sustainable tourism, social and cultural, entrepreneurship, child development, curriculum education, education technology, philosophies of education, education approach, teaching and learning of english, linguistics, and literature.
Articles
362 Documents
<![CDATA[The Category Shifts and Translation Equivalents Found at Museum Gedong Arca Brochure: A Translation Study ]]>
<![CDATA[Pramesti, Putu Nadia]]>;
<![CDATA[Dewi, Putu Chrisma]]>;
<![CDATA[Wardhana, I Gede Neil Prajamukti]]>
<![CDATA[ JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Vol. 4 No. 2 (2025): JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA ]]>
Publisher : <![CDATA[LPPM Universitas Dhyana Pura ]]>
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DOI: 10.36002/jd.v4i2.4493
<![CDATA[Translation of tourism texts is essential to bridge intercultural communication and ensure accurate transfer of cultural values to international audiences. This study investigated category shifts and equivalence strategies in the English translation of the Museum Gedong Arca brochure, a bilingual tourism text published by the Cultural Heritage Preservation Center of Bali. A descriptive qualitative method was applied through document analysis, with note-taking and documentation techniques used to collect data. The analysis was based on Catford’s (1965) framework of category shifts and Nida’s (1964, 1969) framework of translation equivalence. Results revealed 14 category shifts and 11 equivalence cases, with structure and unit shifts being most frequent, and formal equivalence slightly dominating. These findings highlight the importance of grammatical adaptation while maintaining fidelity, offering insights for improving translations of cultural heritage materials.]]>
<![CDATA[The Influence of Capital Structure, Company Growth, and Company Size on Firm Value at PT Bank Amar Indonesia Tbk for the Period 2020-2024: Pengaruh Struktur Modal, Pertumbuhan Perusahaan, dan Ukuran Perusahaan terhadap Nilai Perusahaan pada PT Bank Amar Indonesia Tbk Periode 2020-2024 ]]>
<![CDATA[Arista, Luh Febi]]>;
<![CDATA[Darmayasa, I Made]]>;
<![CDATA[Susrama, I Wayan]]>
<![CDATA[ JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Vol. 4 No. 2 (2025): JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA ]]>
Publisher : <![CDATA[LPPM Universitas Dhyana Pura ]]>
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DOI: 10.36002/jd.v4i2.4497
<![CDATA[Nilai perusahaan mencerminkan kesehatan finansial dan persepsi investor terhadap prospek pertumbuhan. Fluktuasi pada PT Bank Amar Indonesia Tbk menunjukkan pentingnya struktur modal, pertumbuhan perusahaan, dan ukuran perusahaan dalam memengaruhi nilai perusahaan. Tujuan studi ini agar dapat mengetahui pengaruh struktur modal, pertumbuhan perusahaan dan ukuran perusahaan terhadap nilai perusahaan PT Bank Amar Indonesia Tbk Periode 2020-2024. Studi ini didasarkan pada data sekunder yang bersifat kuantitatif. Teknik pemilihan data menggunakan time series, dengan metode pengumpulan data melalui penelusuran kepustakaan dan dokumentasi. Populasi pada studi ini ialah laporan keuangan pada PT Bank Amar Indonesia Tbk. Menggunakan sampel laporan keuangan pada PT Bank Amar Indonesia Tbk yang tercatat di Bursa Efek Indonesia mengenai struktur modal, pertumbuhan perusahaan, ukuran perusahaan dan nilai perusahaan per kuartal mulai dari tahun 2020-2024. Temuan studi ini memperlihatkan bahwasanya secara parsial (uji t), struktur modal memengaruhi secara positif serta signifikan terhadap nilai perusahaan, pertumbuhan perusahaan memengaruhi dengan positif serta signifikan terhadap nilai perusahaan serta ukuran perusahaan memengaruhi secara positif serta signifikan terhadap nilai perusahaan. Hasil uji simultan (uji F) memperlihatkan bahwasanya struktur modal, pertumbuhan perusahaan dan ukuran perusahaan memengaruhi secara positif serta signifikan secara simultan terhadap nilai perusahaan pada PT Bank Amar Indonesia Tbk Periode 2020-2024. Hasil penelitian diharapkan dapat menjadi masukan bagi manajemen dalam merumuskan strategi keuangan yang tepat, serta menjadi referensi bagi investor dalam mengambil keputusan investasi.]]>
<![CDATA[Factors Affecting Guest Satisfaction at The Haven Bali Seminyak Hotel: Faktor-Faktor yang Mempenggaruhi Kepuasan Tamu Pada Hotel The Haven Bali Seminyak ]]>
<![CDATA[Eligion, Perdamiano]]>;
<![CDATA[Sukmana, IWK Teja]]>;
<![CDATA[Mertayasa, I Gede Agus]]>
<![CDATA[ JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Vol. 4 No. 2 (2025): JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA ]]>
Publisher : <![CDATA[LPPM Universitas Dhyana Pura ]]>
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DOI: 10.36002/jd.v4i2.4501
<![CDATA[This study identifies and analyses factors influencing guest satisfaction at The Haven Bali Seminyak Hotel. Guest satisfaction is an essential factor in the sustainability of the hotel business, especially amidst the tight competition of the Bali tourism industry. This study uses a quantitative approach with a factor analysis method on 150 respondents selected through the Accidental Sampling technique. Data were collected using a questionnaire with 15 indicators, with the help of SPSS 25 for Windows software. Factor analysis identifies four factors influencing guests' staying at The Haven Bali Seminyak Hotel. These four factors consist of (1) Technical Service Quality, (2) Service Procedures and Efficiency, (3) Human Resources, and (4) Employee Responsiveness. In this study, technical service quality is the dominant factor determining guest satisfaction at The Haven Bali Seminyak Hotel. Based on this study's results, improving technical service standards is recommended. Through increasing accuracy in repairing damaged facilities, accelerating responses to guest requests, and ensuring all work equipment is in good condition and ready to use, regular training for employees directly involved in service needs to be improved so that they can provide services quickly, accurately, and in a friendly manner.]]>
<![CDATA[Analysis of Stock Investment Decision Making Using a Fundamental Approach at PT. Telkom Indonesia (Persero) Tbk. 2020-2024: Analisis Pengambilan Keputusan Investasi Saham Menggunakan Pendekatan Fundamental PT. Telkom Indonesia (Persero) Tbk. Tahun 2020-2024 ]]>
<![CDATA[Prasetyo, Ananda]]>;
<![CDATA[Trimurti, Christimulia Purnama]]>;
<![CDATA[Patni, Ni Luh Putu Suarmi Sri]]>
<![CDATA[ JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Vol. 4 No. 2 (2025): JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA ]]>
Publisher : <![CDATA[LPPM Universitas Dhyana Pura ]]>
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DOI: 10.36002/jd.v4i2.4508
<![CDATA[Penelitian ini bertujuan untuk menganalisis keputusan investasi saham PT. Telkom Indonesia periode 2020–2024 menggunakan pendekatan fundamental. Analisis fundamental merupakan pendekatan yang digunakan untuk menilai kinerja keuangan perusahaan berdasarkan data historis yang bersumber dari laporan keuangan. Dalam penelitian ini menggunakan indikator keuangan: Return on Asset (ROA), Return on Equity (ROE), Price to Book Value (PBV), Earnings Per Share (EPS), Price to Earnings Ratio (PER), Dividen Per Share (DPS), Dividend Payout Ratio (DPR), dan Nilai Intrinsik untuk menilai apakah saham perusahaan tergolong undervalued, overvalued, atau correctly valued. Jenis penelitian ini adalah deskriptif kuantitatif dengan metode analisis data sekunder yang diperoleh dari laporan tahunan PT. Telkom Indonesia yang ada di situs Bursa Efek Indonesia dan situs resmi perusahaan. Hasil analisis menunjukkan bahwa saham PT. Telkom Indonesia selama periode penelitian mengalami fluktuasi yang dipengaruhi oleh kondisi ekonomi, kinerja keuangan dan faktor eksternal lainnya. Berdasarkan perbandingan antara nilai intrinsik dan harga pasar saham, ditemukan bahwa saham PT Telkom berada pada kondisi yang bervariasi dari undervalued hingga overvalued, sehingga keputusan investasi perlu disesuaikan dengan hasil evaluasi indikator. Penelitian ini diharapkan dapat menjadi referensi bagi investor dalam mengambil keputusan investasi yang lebih tepat berdasarkan kinerja fundamental perusahaan.]]>
<![CDATA[Factors Influencing Tourist Satisfaction in Visiting Blimbingsari Tourism Village, Jembrana Regency, Bali: Faktor-Faktor yang Mempengaruhi Kepuasan Wisatawan Berkunjung di Desa Wisata Blimbingsari, Kabupaten Jembrana, Bali ]]>
<![CDATA[Saputra, I Gede Agus Wisnu]]>;
<![CDATA[Junaedi, I Wayan Ruspendi]]>;
<![CDATA[Susanto, Putu Chris]]>
<![CDATA[ JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Vol. 4 No. 2 (2025): JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA ]]>
Publisher : <![CDATA[LPPM Universitas Dhyana Pura ]]>
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DOI: 10.36002/jd.v4i2.4516
<![CDATA[Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang memengaruhi kepuasan wisatawan saat berkunjung ke Desa Wisata Blimbingsari, Kabupaten Jembrana, Bali. Desa ini memiliki keunikan berupa akulturasi budaya Bali dengan kehidupan masyarakat Kristen, yang menjadi daya tarik utama bagi wisatawan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Data dikumpulkan melalui kuesioner kepada 80 responden menggunakan teknik accidental sampling. Analisis data dilakukan dengan analisis faktor untuk mereduksi 16 indikator menjadi beberapa faktor utama. Hasil penelitian menunjukkan bahwa terdapat empat faktor yang memengaruhi kepuasan wisatawan, yaitu atraksi wisata, aksesibilitas, fasilitas pendukung (amenity), dan pelayanan tambahan (ancillary). Dari keempat faktor tersebut, atraksi wisata merupakan faktor paling dominan, yang mencakup pemandangan desa, gereja dengan arsitektur Bali, aktivitas budaya, dan Grojogan Waterfall. Temuan ini menunjukkan bahwa keunikan atraksi lokal menjadi unsur penting dalam membentuk kepuasan wisatawan. Hasil penelitian ini diharapkan dapat menjadi acuan bagi pengelola Desa Wisata Blimbingsari dan pemerintah daerah dalam meningkatkan kualitas destinasi wisata berbasis budaya dan komunitas secara berkelanjutan. Kata Kunci: Kepuasan Wisatawan, Desa Wisata, Blimbingsari, Analisis Faktor, Atraksi Wisata ]]>
<![CDATA[The Role of Communication, Motivation, and Leadership in Employee Performance at Padma Resort Legian: Peran Komunikasi, Motivasi, dan Kepemimpinan terhadap Kinerja Karyawan Padma Resort Legian ]]>
<![CDATA[Sunbanu, Putu Juvan Holy Christin]]>;
<![CDATA[Utama, I Gusti Bagus Rai]]>;
<![CDATA[Adinegara, Gusti Ngurah Joko]]>
<![CDATA[ JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Vol. 4 No. 2 (2025): JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA ]]>
Publisher : <![CDATA[LPPM Universitas Dhyana Pura ]]>
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DOI: 10.36002/jd.v4i2.4522
<![CDATA[This study investigates the influence of communication, motivation, and leadership on employee performance at Padma Resort Legian, a tourism-based hospitality company where employee performance is crucial to service quality. The research aims to determine both partial and simultaneous effects of these variables on performance. Employing a quantitative associative approach, the study used a purposive sampling method with 76 respondents. Data were collected through questionnaires and analysed using SPSS 26 for Windows, applying validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and determination coefficient analysis. The results reveal that communication (X₁) positively and significantly affects employee performance (b₁ = 0.231; count = 2.319 > t_table = 1.993). Motivation (X₂) also has a positive and significant effect (b₂ = 0.411; t_count = 4.512 > t_table = 1.993), as does leadership (X₃) (b₃ = 0.198; t_count = 2.622 > t_table = 1.993). Simultaneously, the three variables significantly influence performance (F_count = 62.260 > F_table = 2.73; p < 0.05), with an R² value of 0.722, indicating that they account for 72.2% of the variance in performance. It is concluded that effective communication, high motivation, and strong leadership are critical to enhancing employee performance at Padma Resort Legian. The study recommends management prioritise employee development programs that strengthen interpersonal communication, foster motivation through recognition and incentives, and encourage transformational leadership practices to sustain service excellence.]]>
<![CDATA[The Influence of Tax Awareness, Rationalization and Tax Service of Fiscus on Tax Payer Compliance (Study of Individual Taxpayers in the North Badung Pratama Tax Office Area) ]]>
<![CDATA[Radja Ratu, Ikha Junisia Repenia]]>;
<![CDATA[Wasita, Putu Aristya Adi]]>;
<![CDATA[Artaningrum, Rai Gina]]>
<![CDATA[ JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Vol. 4 No. 2 (2025): JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA ]]>
Publisher : <![CDATA[LPPM Universitas Dhyana Pura ]]>
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DOI: 10.36002/jd.v4i2.4537
<![CDATA[The government relies on tax revenue as the main source of development funds so that taxpayers are expected to have high tax compliance, but the reality shows that most taxpayers do not have compliance. This study is presented at the North Badung Pratama Tax Office. Sampling in this study was carried out by convenience sampling with a sample of 100 respondents. The data analysis technique used is multiple linear regression research with data presentation assisted by SPSS version 26. Through the results of the study, it is known that Tax Awareness has a positive effect on taxpayer compliance, Rational Attitude has a positive effect on taxpayer compliance and Fiscus Services have a positive effect on taxpayer compliance. Seeing the research study to improve taxpayer compliance, it is very necessary to pay attention to efforts to increase tax awareness, rational attitudes and fiscus services.]]>
<![CDATA[Testing The Understanding and Practice of Accounting on Financial Management Among Horticulture Farmers in Abang Songan Village, Kintamani, Bangli: Menguji Pemahaman serta Praktik Akuntansi terhadap Pengelolaan Keuangan Dikalangan Petani Hortikultura di Desa Abang Songan Kintamani Bangli ]]>
<![CDATA[Andani, Ni Ketut Sri]]>;
<![CDATA[Atmadja, Anantawikrama Tungga]]>;
<![CDATA[Wereastuti, Desak Nyoman Sri]]>
<![CDATA[ JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Vol. 4 No. 2 (2025): JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA ]]>
Publisher : <![CDATA[LPPM Universitas Dhyana Pura ]]>
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DOI: 10.36002/jd.v4i2.4814
<![CDATA[Petani hortikultura sering menghadapi masalah dalam mengelola keuangan usaha tani mereka. Untuk mempertahankan bisnis tani, praktik pengelolaan keuangan yang baik sangat penting. Namun, banyak petani menggunakan akuntansi secara sederhana atau hanya mencatat pendapatan dan pengeluaran dasar. Hal ini seringkali disebabkan oleh pemahaman yang buruk tentang akuntansi dan pengelolaan keuangan, yang menyebabkan pengambilan keputusan keuangan yang kurang efektif. Tujuan dari penelitian ini adalah untuk mengevaluasi apa yang diketahui petani hortikultura Desa Abang Songan di Kintamani, Bangli, tentang pengelolaan keuangan dan akuntansi. Bagaimana petani memahami akuntansi dan menerapkannya dalam bisnis mereka dipelajari melalui penelitian kualitatif yang menggunakan pendekatan fenomenologi. Akibat kurangnya pengetahuan dan pendidikan akuntansi, petani masih melakukan akuntansi secara sederhana dan tidak mengikuti standar formal, meskipun mereka menyadari pentingnya pencatatan keuangan. Karena situasi ini, pencatatan dan pelaporan keuangan menjadi kurang efektif. Hasilnya menunjukkan bahwa petani harus mendapatkan pelatihan akuntansi dasar untuk meningkatkan pengelolaan keuangan, efisiensi bisnis, dan keberlanjutan bisnis pertanian.]]>
<![CDATA[Ritual Communication in the Magibung Tradition in Mataram City, West Nusa Tenggara Province: A Study of Hindu Religious Symbols ]]>
<![CDATA[Suarjaya, I Nyoman Alit]]>;
<![CDATA[Dikta, Putu Gede Asnawa]]>
<![CDATA[ JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Vol. 4 No. 2 (2025): JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA ]]>
Publisher : <![CDATA[LPPM Universitas Dhyana Pura ]]>
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DOI: 10.36002/jd.v4i2.4827
<![CDATA[Indonesia, as a country rich in culture, has thousands of traditions, one of which is the megibung tradition inherited by Hindus in the city of Mataram. This tradition is not merely a communal dining activity, but is also filled with symbols and meanings that reflect the values of togetherness, spirituality, and the relationship between humans and God, fellow humans, and nature. This study aimed to identify the forms of ritual communication contained in the megibung tradition and to understand the meanings of the Hindu symbols within it. The research employed a qualitative method with a phenomenological approach, as this approach allowed the researcher to deeply understand the experiences and meanings perceived by the community. Three theories are used to strengthen the analysis, namely symbolic interactionism, communicative action theory, and phenomenology. These three theories are interrelated and capable of explaining the dynamics of communication, symbols, and collective actions that occur in the megibung tradition. Research data were collected through observation, interviews, and documentation. The results showed that ritual communication in the megibung tradition is reflected through the offering process and the sense of togetherness in the communal meal. The symbols used contain spiritual messages, social ethics, and cultural values, which are important for the Hindu community in Mataram to understand and preserve.]]>
<![CDATA[An Analysis of Picture and Picture Method in Japanese Vocabulary Mastering at the Japanese Internship Institution Terayoka Bali ]]>
<![CDATA[Sutarmaya, I Made Abdi]]>;
<![CDATA[Suparwa, I Nyoman]]>;
<![CDATA[Aryani, Made Ratna Dian]]>
<![CDATA[ JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Vol. 1 No. 2 (2022): JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA (JAKADARA) ]]>
Publisher : <![CDATA[LPPM Universitas Dhyana Pura ]]>
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DOI: 10.36002/jd.v1i2.4852
<![CDATA[This study aims to analyze (1) the students' capability to master Japanese vocabulary at the basic level of class B-2 before and after applying the picture and picture method; (2) the effectiveness of the picture and picture method that influences the advancement of students' Japanese vocabulary mastery. This research employed a descriptive qualitative method conducted on 20 students at LPK Terayoka Bali. In line with that, the data collection techniques were tests, questionnaires, and observations. The test was delivered twice, namely a pre-action evaluation and a conclusive test after the treatment. Data collection was maintained through questionnaires distributed after administering the test and observing the class process during treatment delivery. The results revealed that the picture and picture method could enhance students' Japanese vocabulary mastery of nouns, adjectives, and verbs. Moreover, the students' average scores attainment of the pre-action evaluation compared to the final test after treatment can confirm the students' ability enhancement. The total average score of students based on the results of the pre-action evaluation is 35.8, advancing the conclusive evaluation outcome after treatment to an average score of 81. The low outputs of student pre-action evaluations were caused by learning methods applications that were not under the students' learning needs in mastering the vocabulary of nouns, adjectives, and verbs. In addition, the picture and picture method application in the learning process influences the increasing students' ability to master Japanese vocabulary effectively, which is also in line with the response to the questionnaire regarding the external and internal factors. The external factor is the application of learning methods with less encouragement, and internal factors are related to students' learning motivation to be more active in mastering Japanese vocabulary.]]>
