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
389 Documents
<![CDATA[Green Business Readiness in Rural Bali: Community Perceptions and Sustainability Potentials in Tourism-Energy Nexus : Kesiapan Bisnis Hijau di Pedesaan Bali: Persepsi Masyarakat dan Potensi Keberlanjutan dalam Kesalingbergantungan Energi - Pariwisata ]]>
<![CDATA[Nugroho, Jatmiko Wahyu]]>;
<![CDATA[King, Wong, Colin Koh]]>;
<![CDATA[Abu, Mansor, Shazali]]>;
<![CDATA[Mutalip, Abdullah, Abd]]>
<![CDATA[ JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Vol. 4 No. 3 (2025): JAKADARA: JURNAL EKONOMI, BISNIS, DAN HUMANIORA ]]>
Publisher : <![CDATA[LPPM Universitas Dhyana Pura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36002/jd.v4i3.5279
<![CDATA[Studi ini menyelidiki kesiapan empat desa pedesaan Bali — Banjarasem, Blimbingsari, Bongan, dan Bantas — untuk mengadopsi praktik bisnis hijau, khususnya di sektor pariwisata dan energi. Tujuan utamanya adalah untuk menilai persepsi lokal, struktur ekonomi, permintaan energi, dan hambatan yang ada untuk pembangunan berkelanjutan. Memanfaatkan data survei di tingkat masyarakat, penelitian ini menggunakan pendekatan kuantitatif deskriptif untuk mengumpulkan wawasan tentang keadaan desa saat ini dan potensi masa depan. Hasilnya mengungkapkan minat masyarakat yang signifikan pada energi terbarukan, khususnya panel surya (PV), di samping meningkatnya kesadaran akan peluang pariwisata hijau.Hambatan kritis yang diidentifikasi termasuk kendala keuangan dan kurangnya pengetahuan yang komprehensif mengenai model bisnis hijau. Sebagai kesimpulan, meskipun ada beberapa kepentingan dasar, mengatasi hambatan ekonomi dan pendidikan ini sangat penting untuk keberhasilan integrasi bisnis hijau. Penelitian ini berkontribusi dengan memberikan penilaian terperinci tentang lanskap bisnis hijau pedesaan Bali, menawarkan wawasan yang dapat ditindaklanjuti bagi pembuat kebijakan untuk mengembangkan intervensi yang ditargetkan, insentif keuangan, dan program pendidikan yang selaras dengan kondisi sosial-ekonomi lokal dan tujuan lingkungan, sehingga mendorong pembangunan berkelanjutan.]]>
<![CDATA[SIKAP RELIGIUS DALAM NOVEL THE SCARLET LETTER KARYA HAWTHRONE: KAJIAN MAKNA EKSISTENSIAL ]]>
<![CDATA[Sukarsih, Ni Nyoman Tri]]>;
<![CDATA[Dewi, Ni Luh Desy Suari]]>
<![CDATA[ JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Vol. 4 No. 3 (2025): JAKADARA: JURNAL EKONOMI, BISNIS, DAN HUMANIORA ]]>
Publisher : <![CDATA[LPPM Universitas Dhyana Pura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36002/jd.v4i3.5338
<![CDATA[Pemahaman terhadap karya sastra dapat dilakukan bila terdapat 'kongenialitas' yakni kesamaan sikap emotif antara sang seniman yang menuangkan keindahan dalam karya-karyanya dengan si pengamat yang mencoba menikmati keindahan tersebut. Sampai batas-batas tertentu karya sastra mengungkapkan nilai-nilai realitas hidup. Novel the Scarlet Letter sangat kental mencerminkan nilai-nilai religius. Data diambil dari novel the Scarlet Letter karangan Nathaniel Hawthorne berupa pengamatan atau observasi dan studi kepustakaan terhadap percakapan ketiga tokoh utama, sedangkan teori yang digunakan adalah teori sastra dan religiositas gagasan Mangunwijaya (1982). Dalam analisis terungkap bahwa sikap religius pada diri seseorang tidak hanya dapat dilihat dari satu sudut pandang saja, tetapi bisa dilihat dari berbagai sudut pandang. Sikap religius tercermin dalam novel the Scarlet Letter mencakup tiga konsep pikiran yakni: 1) Sikap religius sebagai bagian dari Eksistensialisme terdapat pada tokoh Hester Prynne, Roger Chillingworth dan Arthur Dimmesdale; 2) Sikap religius sebagai hasil dari kualitas berpikir religius terdapat pada tokoh Arthur Dimmesdale dan Hester Prynne; dan 3) Sikap religius sebagai jawaban terhadap masalah terdalam manusia pada tokoh Arthur Dimmesdale. Untuk mengungkapkan sikap religius di dalam novel yang dikaji terkait dengan agama Puritan karena agama tersebut sangat berpengaruh dalam alur cerita dan latar novel ini. Demikian pula terungkap pada prilaku tokoh-tokoh utamanya yakni Dinmesdale, Hester dan Chillingworth pada masalah yang dihadapi dan pemenuhan kebutuhan eksistensialnya, kepahitan pada pasangan hidup dan hubungan terlarang yang terjadi diantara dua tokoh muda dalam novel ini, tetapi ada pengakuan terbuka yang mengakibatkan salah satu tokoh menerima hukuman sesuai tradisi Puritan]]>
<![CDATA[The Effect of Fractional Reserve Banking on the Risk of Failure in State-Owned Conventional and Sharia Banks in Indonesia 2021-2024 ]]>
<![CDATA[Ni Made Ayu Puspa Dewi]]>;
<![CDATA[Christimulia Purnama Trimurti]]>;
<![CDATA[Ni Luh Putu Suarmi Sri Patni]]>
<![CDATA[ JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Vol. 5 No. 1 (2026): JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA ]]>
Publisher : <![CDATA[LPPM Universitas Dhyana Pura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36002/jd.v5i1.4431
<![CDATA[A bank is an intermediary between entities with surplus funds and those with deficits. Bank operations may involve the risk of failure. Banks act as institutions that collect and distribute funds based on the financial intermediary theory. This study aimed to examine the effect of Fractional Reserve Banking on the risk of failure in conventional and Islamic banks. The research method uses a descriptive-quantitative approach, with a purposive sampling method. The study found that the results of multivariate tests (Pillai's Trace, Wilks' Lambda, Hotelling's Trace, Roy's Largest Root) showed a significance value <0.05. The hypothesis test FRB significantly affects ROA and LDR/FDR. The Difference Test (t-test) found no significant differences between Conventional Banks and State-Owned Sharia Banks for the variables STLR, GWM, FR, ROA, and LDR/FDR. Conclusion: Fractional Reserve Banking (FRB) is proven to have a significant effect on the risk of bank failure, and there is no significant difference between the financial ratios of Conventional Banks and State-Owned Sharia Banks. Add the contribution of the results of your study The research results show that although conventional and Islamic banks employ different financing methods, their performance in terms of liquidity, financing distribution, and profitability is relatively similar. This suggests that the use of fractional reserve banking principles in both types of banks does not significantly impact the risk of bank failure. These findings can serve as a reference for regulators and the public when choosing banking services.]]>
<![CDATA[The Effect of Service Quality, Facilities, and Price on Guest Satisfaction at COMO Uma Canggu ]]>
<![CDATA[Ni Kadek Yolan Oktania]]>;
<![CDATA[I Wayan Ruspendi Junaedi]]>;
<![CDATA[Ni Putu Dyah Krismawintari]]>
<![CDATA[ JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Vol. 5 No. 1 (2026): JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA ]]>
Publisher : <![CDATA[LPPM Universitas Dhyana Pura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36002/jd.v5i1.4438
<![CDATA[The hospitality industry in Bali, especially in Canggu, is growing rapidly, resulting in increasingly fierce competition among star-rated hotels. As a five-star hotel, COMO Uma Canggu is required to maintain guest satisfaction through service, facilities, and competitive prices. This research aims to analyze the influence of service quality, facilities, and price on guest satisfaction at COMO UMA Canggu Hotel. The research subjects are hotel guests, with a sample size of 90 respondents determined using the Ferdinand formula. Data collection was carried out through the distribution of Likert-scale questionnaires. The data obtained were analyzed using multiple linear regression, with hypothesis testing performed using F-tests and t-tests at a significance level of 0.05. The analysis results showed that, partially, the variables of service quality, facilities, and price had a positive and significant effect on guest satisfaction. With a calculated t-value of 2.502 and a significance level of 0.037 (< 0.05), for facilities, the calculated t-value is 2.367 with a significance level of 0.020 (< 0.05), and for prices, the calculated t-value is 4.217 with a significance level of 0.001 (< 0.05). Simultaneously, these three variables also have a positive and significant effect on guest satisfaction, supported by an F-value of 9.565 and a significance level of 0.000 (< 0.05). The adjusted R² value of 82.4% indicates that guest satisfaction can be explained by the three independent variables, while the remaining 17.6% is influenced by other factors outside the model. This study contributes to the development of customer satisfaction literature in the hospitality industry and provides input for Hotel COMO Uma Canggu in improving its services, facilities, and pricing strategies to strengthen its competitiveness and guest satisfaction.]]>
<![CDATA[The Effect of Tax Rates and Tax Payment Mechanisms on The Compliance of MSME Taxpayers in Pemogan Village, South Denpasar District ]]>
<![CDATA[Minceana Pau]]>;
<![CDATA[Luh Diah Citraresmi Cahyadi]]>;
<![CDATA[Rai Gina Artaningrum]]>
<![CDATA[ JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Vol. 5 No. 1 (2026): JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA ]]>
Publisher : <![CDATA[LPPM Universitas Dhyana Pura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36002/jd.v5i1.4737
<![CDATA[This investigation explored the compliance of MSME taxpayers in Pemogan Village, South Denpasar District, by looking at the effects of tax rates and payment procedures. A total of 48 MSME operators participated, representing the entire local MSME population. Data were gathered using a questionnaire based on a Likert scale and the data were evaluated with Multiple Linear Regression. Participants were chosen through random sampling, ensuring everyone had an equal chance of selection. The findings suggest that both the way taxes are calculated and the payment mechanisms contribute positively to enhancing MSME compliance in the village.]]>
<![CDATA[The Effect of e-Samsat Implementation, Tax Sanctions, and Income Level on Motor Vehicle Taxpayer Compliance in Denpasar City ]]>
<![CDATA[Ni Putu Elia Purnama Sari]]>;
<![CDATA[Rai Gina Artaningrum]]>;
<![CDATA[Putu Aristya Adi Wasita]]>
<![CDATA[ JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Vol. 5 No. 1 (2026): JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA ]]>
Publisher : <![CDATA[LPPM Universitas Dhyana Pura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36002/jd.v5i1.4840
<![CDATA[Tax revenue is the main source of state income that plays an important role in financing national development. One of the regional taxes that contributes significantly to Regional Original Revenue (PAD) is the Motor Vehicle Tax (PKB). However, in Denpasar City, there is still a high level of Motor Vehicle Tax arrears even though the government has implemented a digital-based payment system through Electronic Samsat (e-Samsat) and the SIGNAL application. This condition indicates that the increase in technology use has not been fully followed by an increase in taxpayer compliance. This study examines the influence of three key factors on motor vehicle taxpayer compliance in Denpasar City: the implementation of e-Samsat (Indonesia’s electronic tax payment system), tax penalties, and income levels. The e-Samsat system is expected to improve convenience and efficiency in tax payments, encouraging greater compliance. Tax penalties are considered an essential deterrent, while income level is believed to significantly affect taxpayers' ability and willingness to meet their obligations. A quantitative research approach, relying on primary data, was used. The population consisted of motor vehicle taxpayers registered with the Denpasar SAMSAT office. A total of 100 respondents were selected using accidental sampling. The data were analysed using multiple linear regression using SPSS version 25.0. The findings show that e-Samsat implementation, tax penalties, and income levels all positively affect taxpayer compliance. In other words, the easier the service, the stricter the penalties, and the higher the income, the more likely taxpayers are to comply with their motor vehicle tax obligations.]]>
<![CDATA[The Influence of Financial Literacy and Investment Risk on Students’ Investment Interest: Perspective of Behavioral Finance Theory ]]>
<![CDATA[Gede Aditya Putra]]>;
<![CDATA[Putu Sukma Kurniawan]]>;
<![CDATA[Luh Asri Savitri]]>
<![CDATA[ JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Vol. 5 No. 1 (2026): JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA ]]>
Publisher : <![CDATA[LPPM Universitas Dhyana Pura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36002/jd.v5i1.5025
<![CDATA[This study aimed to examine the effect of financial literacy and investment risk on students’ investment interest in the Faculty of Economics. The study employed a quantitative approach and was carried out at the Universitas Pendidikan Ganesha. The sampling method used was Slovin’s formula, with the population consisting of fourth-semester students of the Faculty of Economics, Universitas Pendidikan Ganesha, resulting in a sample of 88 respondents. Data were collected using questionnaires and analyzed through multiple linear regression tests with the SPSS program. The results of this study indicate that both financial literacy and investment risk variables have a significant positive effect on investment interest. The findings of this research are expected to provide both theoretical and practical contributions to increasing students’ interest in investing.]]>
<![CDATA[Dampak Penggunaan Qris terhadap Efektivitas Transaksi Umkm di Kawasan Mmtc Medan ]]>
<![CDATA[Br Barus, Atalya Bernike]]>;
<![CDATA[Manik, Inri Dwi Rianti]]>;
<![CDATA[Ujung, Jeanette Abigael Noventa]]>;
<![CDATA[Hersya, Muhammad Reyhan]]>
<![CDATA[ JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Vol. 5 No. 1 (2026): JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA ]]>
Publisher : <![CDATA[LPPM Universitas Dhyana Pura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36002/jd.v5i1.5444
<![CDATA[Penelitian ini bertujuan untuk menganalisis secara mendalam dampak penggunaan QRIS terhadap efektivitas transaksi pada pelaku UMKM di kawasan MMTC Medan. Perkembangan teknologi digital yang berkembang sangat cepat dan signifikan telah mendorong terjadinya peralihan sistem pembayaran dari metode tunai menuju non-tunai, sehingga menuntut pelaku UMKM untuk mampu beradaptasi dalam meningkatkan efisiensi operasional serta daya saing usaha di era ekonomi digital yang kompetitif. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data berupa angket terbuka yang disebarkan kepada sepuluh pelaku UMKM yang telah menggunakan QRIS secara rutin dalam aktivitas transaksi sehari-hari. Hasil penelitian memperlihatkan bahwa penggunaan QRIS memberikan dampak positif yang nyata terhadap efektivitas transaksi, terutama dalam hal peningkatan kecepatan proses pembayaran, kemudahan penggunaan, serta efisiensi dalam pengelolaan operasional usaha secara keseluruhan. Mayoritas responden menyatakan bahwa QRIS mempermudah transaksi karena tidak memerlukan uang kembalian dan mampu mengurangi antrean pelanggan, sehingga pelayanan menjadi lebih optimal dan memuaskan bagi konsumen. Selain itu, QRIS juga membantu dalam pencatatan keuangan secara otomatis, yang mempengaruhi pada meningkatnya akurasi, transparansi, dan keteraturan dalam pengelolaan keuangan usaha. Namun demikian, tidak semua responden merasakan peningkatan pendapatan secara signifikan, meskipun terdapat peningkatan jumlah transaksi dari pelanggan yang lebih memilih metode pembayaran digital. Di sisi lain, kendala utama yang dihadapi meliputi ketergantungan terhadap jaringan internet serta keterbatasan literasi digital pada sebagian pelaku UMKM. Oleh karena itu, diperlukan dukungan tambahan berupa peningkatan infrastruktur teknologi serta edukasi berkelanjutan agar pemanfaatan QRIS dapat dioptimalkan secara maksimal dalam mendukung perkembangan UMKM secara berkelanjutan dan berkesinambungan dimasa mendatang.]]>
<![CDATA[The Role of Management in Guest Complaint Handling at Seleriana Restaurant, The Kana Kuta Hotel, Bali ]]>
<![CDATA[Riska Kristiani]]>;
<![CDATA[Ida Ayu Putu Sulastri]]>;
<![CDATA[I Nengah Sandi Artha Putra]]>
<![CDATA[ JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Vol. 5 No. 1 (2026): JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA ]]>
Publisher : <![CDATA[LPPM Universitas Dhyana Pura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36002/jd.v5i1.5478
<![CDATA[Guest complaints in hotel restaurants are important managerial signals because they reflect gaps between expected service and actual guest experience. This study aims to analyze the role of management in handling guest complaints at Seleriana Restaurant, The Kana Kuta Hotel, Bali; identify operational constraints; and formulate improvement efforts for complaint handling in food and beverage service. This study applied a descriptive qualitative approach using document review, non-participant observation, semi-structured interviews, and online guest review analysis from Google Review and Tripadvisor. The data were analyzed thematically by grouping complaint patterns, management roles, operational constraints, and corrective actions. The findings indicate that guest complaints at Seleriana Restaurant are mainly related to menu variety, service speed, order accuracy, table clearing, staff responsiveness, communication, and perceived fairness in service attention. Management plays a central role through four managerial functions: planning complaint-handling procedures, organizing escalation channels among service staff, kitchen, cashier, supervisor, and restaurant manager, actuating staff through briefing and service recovery training, and controlling recurring complaints through complaint logs and evaluation. The main constraints include inconsistent service coordination, limited staff empowerment, uneven complaint documentation, and the absence of a fully operational complaint-handling flow. The study recommends a more practical complaint-handling SOP, LEARN/HEAT-based service recovery training, clearer authority limits for frontline staff, systematic complaint recording, and specific managerial responses to online reviews. The findings confirm that guest complaints should be treated not only as service problems but also as continuous service-quality improvement mechanisms in hotel restaurant operations.]]>
<![CDATA[The Influence of Balinese Cocktail and Liquor-Based Beverage International Innovation on Guest Buying Interest at 69 Bar & Resto Kuta Bali ]]>
<![CDATA[Widnyana, Gede Rico Hardiana]]>;
<![CDATA[Wisnawa, I Made Bayu]]>;
<![CDATA[Anggreni, Ni Putu Yunik]]>
<![CDATA[ JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Vol. 5 No. 1 (2026): JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA ]]>
Publisher : <![CDATA[LPPM Universitas Dhyana Pura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36002/jd.v5i1.5485
<![CDATA[The intense competition in the food and beverage industry in Kuta, Bali, requires continuous product innovation to sustain consumer purchase intention. This study aims to analyze the effect of International Cocktail Innovation (X₁) and Balinese Arak-Based Beverages (X₂) on Guest Purchase Intention (Y) at 69 Bar & Resto Kuta Bali. A quantitative associative approach was employed, involving 80 respondents selected through purposive sampling from a population of 87,087 guests over the period of January 2025–January 2026. Data were collected using a Likert-scale questionnaire and analyzed with multiple linear regression via SPSS 26. The results revealed that both international cocktail innovation (t = 3.944, p < 0.05) and Balinese arak-based beverages (t = 3.396, p < 0.05) have a positive and significant partial effect on purchase intention. Simultaneously, the two variables significantly influence purchase intention (F = 48.997, p < 0.05). The coefficient of determination (R²) of 0.560 indicates that 56% of purchase intention variance is explained by these two variables, with international cocktail innovation being the dominant factor. These findings suggest that combining modern mixology techniques with local wisdom in the form of Balinese arak can effectively enhance consumer appeal and experience. The study recommends strengthening bartender storytelling skills and promoting experience-based marketing to further increase competitiveness.]]>
