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
The Effect of Competence and Professional Skepticism on Audit Quality at Public Accounting Firms in Bali Province
Hendrika Wangkung;
Rai Gina Artaningrum;
Luh Diah Citraresmi Cahyadi
JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Vol. 5 No. 2 (2026): JAKADARA: JURNAL EKONOMIKA, BISINIS, DAN HUMANIORA
Publisher : LPPM Universitas Dhyana Pura
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The research method used is the purposive sampling technique, which is data collection with certain considerations. The data analysis used in this research is multiple linear regression. This research data collection has several appropriate criteria. The type of data used is quantitative, and it used a Likert scale measuring instrument. This research was conducted on auditors of the Public Accounting Firm in Bali Province. The population of this study amounted to 18 public accounting firms, and the samples totaled 129 auditors, and the number of samples taken was 59 auditors at KAP. Based on the research results, it is known that competence has a positive effect on audit quality at KAP, and professional skepticism has a positive effect on audit quality at KAP.
Analysis of Liquidity Ratios and Profitability Ratios in Assessing the Financial Performance of PT. Astra International Tbk for the Period 2021 - 2024
I Gusti Agung Dewi Adnya Paramita;
R. Tri Priyono Budi Santoso;
I Made Darmayasa
JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Vol. 5 No. 2 (2026): JAKADARA: JURNAL EKONOMIKA, BISINIS, DAN HUMANIORA
Publisher : LPPM Universitas Dhyana Pura
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This research aims to assess the financial performance of PT Astra International Tbk over the 2021–2024 period by employing liquidity and profitability ratio analysis. Adopting a descriptive quantitative research design, this study utilizes secondary data obtained from the company’s audited annual financial statements as published on the Indonesia Stock Exchange. Data collection was conducted through a documentation method, while financial performance was evaluated using standardized liquidity and profitability ratio computations. The empirical findings reveal that the company’s liquidity position consistently fell within the “good” category, signifying a strong capability to meet short-term liabilities. Profitability ratios exhibited a consistent upward trajectory, achieving a “very good” and competitive classification, thereby indicating the firm’s operational efficiency in generating optimal returns from its revenue streams. The overall stability and upward trend in financial performance reflect the successful implementation of financial and operational strategies, particularly in mitigating the economic impact of the COVID-19 pandemic. The study concludes that PT Astra International Tbk has effectively maintained financial soundness and achieved sustainable growth through prudent management practices. For future studies, it is recommended to broaden the analytical scope by incorporating solvency and activity ratios, as well as conducting comparative analyses with industry peers to develop a more comprehensive evaluation of corporate financial performance.
The Effect of the Discovery Learning Model on Students' Creativity and Learning Outcomes in Basic Culinary Arts at Pratama Widya Mandala Vocational High School, Badung
Vany Dwi Pertiwi;
Putu Andyka Putra Gotama;
I Putu Pranatha Sentosa
JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Vol. 5 No. 2 (2026): JAKADARA: JURNAL EKONOMIKA, BISINIS, DAN HUMANIORA
Publisher : LPPM Universitas Dhyana Pura
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This study was conducted in response to the low levels of students’ creativity and learning outcomes in the Basic Culinary Arts subject, which were partly influenced by the continued use of teacher-centered learning practices. In vocational education, learning should not only focus on the transfer of knowledge but also provide students with opportunities to explore, think creatively, and construct their own understanding through meaningful learning experiences. Therefore, this study examined the effect of the Discovery Learning model of the creativity and learning outcomes of Grade X culinary students at SMK Pratama Widya Mandala Badung. This research employed a quantitative approach using simple linear regression analysis. Data were collected through a Likert-scale questionnaire to measure students’ creativity and cognitive test to assess their learning outcomes. The results showed that the Discovery Learning model had a positive and significant effect on students’ creativity, with a significance valued of 0.000, which was lower than 0.05, and a coefficient of determination of 0.286. The model also had a positive and significant effect on students’ learning outcomes, as indicated by a significance value of 0.009, which was lower than 0.05, with a contribution of 0.135. These findings indicate that the better the implementation of Discovery Learning, the greater the improvement in students’s creativity and learning outcomes. The study suggests that Discovery Learning can serve as an effective instructional alternative for creating a more active, engaging, and student-centered learning environment, particulary in vocational culinary education where practical understanding, creativity, and independent thinking are essential.
The Effect of the Creative Model on Students' Creativity and Learning Outcomes in the Basic Culinary Course at Dalung Tourism Vocational High School
Sayu Sindy;
Ni Made Erpia Ordani Astuti;
I Gusti Ayu Ika Monika Prastyandhari
JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Vol. 5 No. 2 (2026): JAKADARA: JURNAL EKONOMIKA, BISINIS, DAN HUMANIORA
Publisher : LPPM Universitas Dhyana Pura
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The underlying problem addressed by this study is the low levels of creativity and learning outcomes among students in the ‘Fundamentals of Culinary Arts’ subject, due to teaching methods that remain teacher-centred. It is believed that the implementation of the Creative Problem-Solving learning model can address this issue. The aim of this study is to analyse the effect of the Creative Problem-Solving learning model on the creativity and learning outcomes of Year 10 students in the Culinary Arts class 1 at Dalung Tourism Vocational School. This study employed a quantitative approach using simple linear regression analysis. Data were collected by a questionnaire to measure creativity and a test to assess students’ learning outcomes. The results indicate that the Creative Problem-Solving learning model has a positive and significant effect on students’ creativity, with a significance value of 0.000, which is less than 0.05. Furthermore, the Creative Problem-Solving learning model also had a positive and significant effect on students’ learning outcomes, with a significance value of 0.000, which is less than 0.05. These findings indicate that the better the implementation of the Creative Problem-Solving learning model, the greater the improvement in students’ creativity and learning outcomes in the subject ‘Fundamentals of Culinary Arts’. Consequently, the Creative Problem-Solving learning model can be used as an alternative teaching method to enhance students’ creativity and learning outcomes.
The Influence of Internal Communication, Training, and Management Support on Employee Performance at Dewi Sri Hotel Legian, Bali
Ni Putu Hana Gracianing Putri;
Gusti Ngurah Joko Adinegara;
Ni Putu Dyah Krismawintari
JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Vol. 5 No. 2 (2026): JAKADARA: JURNAL EKONOMIKA, BISINIS, DAN HUMANIORA
Publisher : LPPM Universitas Dhyana Pura
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This study aims to determine the partial and simultaneous effects of internal communication, training, and management support on employee performance at Dewi Sri Hotel Legian, Bali. The sample in this study consisted of 64 respondents, determined using a saturated sampling technique. Data were analyzed using descriptive statistical analysis, research instrument tests, classical assumption tests, multiple linear regression analysis, correlation analysis, hypothesis testing, and coefficient of determination. The results indicated that internal communication, training, and management support partially have a positive and significant effect on employee performance, with calculated t-values of 2.231, 2.122, and 3.646, respectively, which are greater than the t-table value of 1.671. Simultaneously, internal communication, training, and management support have a positive and significant effect on employee performance, with a calculated F-value of 42.337, which is greater than the F-table value of 2.758. The Adjusted R Square value of 0.663 shows that 66.3% of the variation in employee performance can be explained by internal communication, training, and management support, while the remaining 33.7% is influenced by other variables outside this study.