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
395 Documents
<![CDATA[Pengaruh Penerapan e-Samsat, Sanksi Pajak dan Tingkat Pendapatan pada Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Denpasar ]]>
<![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 ]]>
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DOI: 10.36002/jd.v5i1.4840
<![CDATA[Penerimaan pajak merupakan sumber utama pendapatan negara yang berperan penting dalam pembiayaan pembangunan nasional. Salah satu pajak daerah yang berkontribusi signifikan terhadap Pendapatan Asli Daerah (PAD) adalah Pajak Kendaraan Bermotor (PKB). Namun, di Kota Denpasar masih ditemukan tingkat tunggakan PKB yang tinggi meskipun pemerintah telah menerapkan sistem pembayaran berbasis digital melalui Electronic Samsat (e-Samsat) dan aplikasi SIGNAL. Kondisi ini menunjukkan bahwa peningkatan penggunaan teknologi belum sepenuhnya diikuti oleh peningkatan kepatuhan wajib pajak. Tujuan penelitian ini untuk membuktikan pengaruh penerapan e-Samsat, sanksi pajak dan tingkat pendapatan pada kepatuhan wajib pajak kendaraan bermotor. Kantor SAMSAT Denpasar merupakan lokasi penelitian ini. Sebanyak 100 responden wajib pajak kendaraan bermotor di Kantor SAMSAT Denpasar. Analisis data menggunakan regresi linear berganda. Hasil penelitian ini yaitu penerapan e-Samsat berpengaruh positif pada kepatuhan wajib pajak kendaraan bermotor, Sanksi pajak berpengaruh positif pada wajib pajak kendaraan bermotor dan tingkat pendapatan berpengaruh positif pada wajib pajak kendaraan bermotor.]]>
<![CDATA[Pengaruh Literasi Keuangan dan Risiko Investasi terhadap Minat Investasi Mahasiswa: Perspektif Teori Behavioral Finance ]]>
<![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 ]]>
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DOI: 10.36002/jd.v5i1.5025
<![CDATA[Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh literasi keuangan dan risiko investasi terhadap minat investasi mahasiswa fakultas ekonomi. Penelitian ini menggunakan pendekatan kuantitatif, penelitian ini dilakukan pada Universitas Pendidikan Ganesha. Metode pengambilan sampel menggunakan rumus slovin, populasi dari penelitian ini yaitu mahasiswa Fakultas Ekonomi semester empat Universitas Pendidikan Ganesha, sehingga diperoleh sampel sejumlah 88 responden. Data dikumpulkan menggunakan kuisioner kemudian diolah dengan uji analisis regresi linear berganda dengan program spss. Hasil penelitian dari penelitian ini menunjukan bahwa variabel literasi keuangan dan risiko investasi berpengaruh positif signifikan terhadap minat investasi. Hasil dari penelitian ini diharapkan dapat memberikan kontribusi secara teoritis dan praktis terhadap minat mahasiswa berinvestasi.]]>
<![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 ]]>
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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: Peranan Manajemen dalam Penanganan Keluhan Tamu pada Restoran Seleriana di Hotel The Kana Kuta, Bali ]]>
<![CDATA[Kristiani, Riska]]>;
<![CDATA[Sulastri, Ida Ayu Putu]]>;
<![CDATA[Artha Putra, I Nengah Sandi]]>
<![CDATA[ JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Vol. 5 No. 1 (2026): JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA ]]>
Publisher : <![CDATA[LPPM Universitas Dhyana Pura ]]>
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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: Pengaruh Inovasi Internasional Cocktail serta Minuman Berbasis Arak Bali terhadap Minat Beli Tamu di 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 ]]>
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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.]]>
<![CDATA[Food Storage Strategies and Food Quality at Samalona Signature Restaurant, Nusa Dua Bali: Strategi Penyimpanan Bahan Makanan terhadap Kualitas Makanan di Restoran Samalona Signature Nusa Dua Bali ]]>
<![CDATA[Firmansyah, Rinno Rahmat]]>;
<![CDATA[Wiantara, I Gusti Nyoman]]>;
<![CDATA[Nainggolan, Pondang Polikarpus]]>
<![CDATA[ JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Vol. 5 No. 1 (2026): JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA ]]>
Publisher : <![CDATA[LPPM Universitas Dhyana Pura ]]>
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DOI: 10.36002/jd.v5i1.5487
<![CDATA[Food storage is a critical operational control in restaurant kitchens because it determines ingredient freshness, food safety, product consistency, and the level of food waste. This study aims to analyze food storage strategies and their implications for food quality at Samalona Signature Restaurant, Nusa Dua Bali. The study used a descriptive qualitative design. Data were collected through direct observation, semi-structured interviews with the Executive Chef, and documentation of internal food waste records from January to November 2025. The analysis followed three stages: data reduction, thematic data display, and conclusion drawing. The findings show that the restaurant has implemented several basic storage practices, including dry, chilled, and frozen storage, stock rotation using FIFO/FEFO principles, and periodic monitoring by kitchen management. However, the implementation remains inconsistent in terms of zoning, date labelling, temperature documentation, and separation of food ingredients with different physical and microbiological characteristics. Internal records show 324 kg of food waste during the observed period, with the highest monthly waste recorded in January (50 kg), April (45 kg), and September (41 kg). These results indicate that food storage practices are not only an inventory issue but also a strategic determinant of food quality. More disciplined zoning, routine temperature logs, clear labelling, daily stock cards, and staff training are recommended to improve freshness, reduce spoilage, prevent cross-contamination, and maintain the sensory quality of dishes served to guests.]]>
<![CDATA[Food Ingredient Storage Procedures in the Kitchen of Shante Hotel Xitou Taiwan: Prosedur Penyimpanan Bahan Makanan di Kitchen Shante Hotel Xitou Taiwan ]]>
<![CDATA[Jerudin, Yohanes]]>;
<![CDATA[Rai Antara, I Made Agung]]>;
<![CDATA[Rusmiati, Ni Nyoman]]>
<![CDATA[ JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Vol. 5 No. 1 (2026): JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA ]]>
Publisher : <![CDATA[LPPM Universitas Dhyana Pura ]]>
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DOI: 10.36002/jd.v5i1.5489
<![CDATA[Food storage is a critical control activity in hotel kitchen operations because it determines raw material quality, hygiene, stock rotation, and food safety before production. This study aimed to analyze food storage procedures, identify operational constraints, and describe corrective efforts implemented by kitchen staff at Shante Hotel Xitou Taiwan. The study used a descriptive qualitative method. Primary data were obtained through direct observation and interviews with the hotel manager and kitchen staff, while secondary data were obtained from hotel documents and relevant literature. The results show that food storage procedures generally followed hotel food safety principles, including supplier-based receiving checks, physical quality and expiry-date inspection, grouping of ingredients into dry storage, chiller, and freezer areas, use of food containers, and implementation of the First In, First Out (FIFO) system. However, field observation found several nonconformities, particularly suboptimal chiller and freezer temperatures due to ageing equipment, limited storage capacity, incomplete labeling on several food containers, and inconsistent staff discipline during busy operational periods. Corrective actions included rearranging storage space, increasing the use of food containers, strengthening FIFO through front-placement of older items, improving labeling practice, and maintaining routine sanitation. The study concludes that the procedure is generally appropriate but requires stronger temperature monitoring, labeling discipline, storage capacity control, and periodic internal supervision to ensure consistent food safety in hotel kitchen operations.]]>
<![CDATA[Sous Chef Efforts to Improve Hot Kitchen Product Quality: Upaya Sous Chef dalam Meningkatkan Kualitas Produk Hot Kitchen ]]>
<![CDATA[Setiari, Ni Kadek Nanik]]>;
<![CDATA[Sunata, I Made]]>;
<![CDATA[Karina Putri, Ida Ayu]]>
<![CDATA[ JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Vol. 5 No. 1 (2026): JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA ]]>
Publisher : <![CDATA[LPPM Universitas Dhyana Pura ]]>
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DOI: 10.36002/jd.v5i1.5490
<![CDATA[Product quality is a critical determinant of restaurant competitiveness because it shapes guest satisfaction, repeat visits, and the reputation of food and beverage operations. This study analyzes the efforts of the sous chef to improve hot kitchen product quality at The Barn Restaurant Canggu Bali. The research used a qualitative descriptive approach with data collected through observation, interviews, documentation, and review of guest comments. The analysis focused on three aspects: the role of the sous chef in improving hot kitchen products, operational constraints affecting product quality, and corrective efforts implemented to overcome those constraints. The results show that the sous chef’s role is reflected in the supervision of raw material selection, control of cooking processes, coordination of hot kitchen personnel, and evaluation of the final product before service. The main constraints were inconsistent raw material quality, weak teamwork during peak operational hours, uneven cooking skills, and guest comments related to menu variety and taste consistency. Corrective efforts included stricter raw material checking, daily briefing, clearer work allocation, control of seasoning and cooking methods, informal staff coaching, improved hygiene and sanitation discipline, and staff appreciation. The study concludes that sous chef leadership is not only technical but also managerial because product quality depends on continuous coordination, standardization, staff development, and final product evaluation in daily kitchen operations.]]>
<![CDATA[Vegetable Storage Procedures in the Hotel Kitchen: A Case Study at Grand Seminyak Lifestyle Boutique Bali Resort: Prosedur Penyimpanan Sayuran di Dapur Hotel: Studi Kasus di Grand Seminyak Lifestyle Boutique Bali Resort ]]>
<![CDATA[Degong, Emiliana Florentina]]>;
<![CDATA[Sunata, I Made]]>;
<![CDATA[Raditya, I Putu Tiana]]>
<![CDATA[ JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Vol. 5 No. 1 (2026): JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA ]]>
Publisher : <![CDATA[LPPM Universitas Dhyana Pura ]]>
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DOI: 10.36002/jd.v5i1.5494
<![CDATA[This study examines vegetable storage procedures in the kitchen of Hotel Grand Seminyak Lifestyle Boutique Bali Resort. The hospitality industry demands strict adherence to food safety and storage standards to ensure guest health and operational efficiency. Observations revealed challenges including chiller instability, inconsistent FIFO application, and limited storage space. Using a descriptive qualitative method through observation, interviews with executive sous chef and commis, and documentation, the study identifies seven procedural stages: receiving, sorting, cleaning, placement, chiller storage at 4–8°C, FIFO application, and periodic inspection. Key constraints include storage space limitations, variable supplier quality, improper stacking, and equipment malfunctions. Mitigation efforts include systematic reorganization, stricter quality checks at receiving, consistent FIFO enforcement, and routine chiller temperature monitoring. The study concludes that while procedural frameworks are established, consistency gaps exist between standard operating procedures and actual kitchen practice, particularly during peak operational periods.]]>
<![CDATA[Implementation of Hygiene and Sanitation Practices in the Hotel Kitchen: A Case Study at Shante Hotel Xitou Taiwan : Penerapan Hygiene dan Sanitasi pada Kitchen Hotel: Studi Kasus di Shante Hotel Xitou Taiwan ]]>
<![CDATA[Suhardin, Stefanus]]>;
<![CDATA[Trianingrum, Ni Nyoman Nidya]]>;
<![CDATA[Arini, Ni Nyoman]]>
<![CDATA[ JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Vol. 5 No. 1 (2026): JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA ]]>
Publisher : <![CDATA[LPPM Universitas Dhyana Pura ]]>
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DOI: 10.36002/jd.v5i1.5495
<![CDATA[This study examines the implementation of hygiene and sanitation practices in the kitchen of Shante Hotel Xitou Taiwan, a three-star hotel located in Nantou County. The background of this research is the rapid growth of tourism in Taiwan, with 4,197,240 foreign visitors recorded in the first half of 2025, which has significantly increased the operational intensity of hotel kitchens, demanding stricter adherence to hygiene and sanitation standards. This research employs a descriptive qualitative method using direct observation with checklist instruments, in-depth interviews with the Head Chef and Senior Cook, and documentation. The findings reveal that personal hygiene implementation remains inconsistent, with staff often failing to wear complete uniforms, hairnets, and food-grade gloves. Food hygiene shows multiple non-compliances including the absence of FIFO application, unlabeled food stocks, cross-contamination risks from shared washing sinks, and improper storage of raw eggs outside the chiller. Workplace sanitation also requires improvement, as evidenced by grease-coated exhaust fans, uncovered waste bins, and damaged kitchen floors. Corrective efforts by management include monthly mandatory staff training, implementation of daily cleaning checklists, facility upgrades such as color-coded cutting boards, segregated wash sinks, and dedicated handwashing stations, as well as periodic external audits. The study concludes that while basic hygiene practices are partially observed, systematic inconsistencies persist and must be addressed through stronger supervisory mechanisms, facility investment, and a culture of food safety compliance.]]>
