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EMAS: Jurnal Ekonomi, Manajemen dan Bisnis
Published by Universitas Mahasaraswati
ISSN : -     EISSN : 27743020     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
EMAS merupakan jurnal ilmiah untuk ilmu ekonomi, manajemen dan bisnis yang diterbitkan oleh Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar E-ISSN : 2774 - 3020. Jurnal ini sebagai sarana publikasi hasil penelitian Dosen dan mahasiswa S1 dalam meningkatkan mutu penelitian perguruan tinggi. Jurnal ini memuat artikel yang belum pernah dipublikasi sebelumnya berupa artikel yang merupakan hasil penelitian. artikel berkaitan dengan Ilmu Manajemen dan Bisnis. Penerbitan jurnal ini dilakukan setiap bulannya selama setahun.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 968 Documents
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Enhancing Employee Performance in The Hospitality Industry: The Role of Information Technology, Soft Skills, and Integrated Management Information Systems Ni Putu Rita Suliastari; Pande Ketut Ribek; Putu Agus Eka Rismawan
EMAS: Jurnal Ekonomi, Manajemen dan Bisnis Vol. 7 No. 6 (2026): EMAS: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/emas.v7i6.14340

Abstract

This study aims to analyze the influence of Information Technology, Soft Skills, and Integrated Management Information Systems on Employee Performance at Quest Hotel San Denpasar. The phenomenon underlying this study is a decline in employee performance due to the suboptimal implementation of the Integrated Management Information System (IMIS), a less-than-intuitive system interface, and weak employee communication skills in serving guests. This study employs a quantitative approach using a survey method. The study population consists of all 43 employees at Quest Hotel San Denpasar, with a saturated sampling technique ensuring the entire population serves as the sample. Data were collected via a questionnaire that had been tested for validity and reliability. Data analysis utilized multiple linear regression. The results of the study indicate that: Information technology has a positive and significant effect on employee performance. Soft skills and the integrated management information system have a positive and significant effect on employee performance. Simultaneously, all three variables have a significant effect on employee performance. This study recommends that the company enhance employee soft skills development and optimize the implementation of the integrated management information system to improve employee performance.
Knowledge Sharing, Competence, and Teamwork as Predictors of Employee Performance: Evidence From PT Pegadaian Gianyar Branch Ni Kadek Valentina Febiyanti; Nengah Suardikha; I Gede Rihayana
EMAS: Jurnal Ekonomi, Manajemen dan Bisnis Vol. 7 No. 6 (2026): EMAS: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/emas.v7i6.14341

Abstract

Digital transformation and increasing business competition require companies to optimize the quality of their human resources, including at PT Pegadaian Gianyar Branch. Performance data indicates fluctuations in KPIs and the consistent failure to meet micro-targets during the 2020–2024 period. This situation indicates the presence of internal barriers related to low knowledge-sharing practices, competency gaps, and ineffective teamwork. This study aims to analyze the influence of knowledge sharing, competency, and teamwork on employee performance. The study employs a quantitative approach with a population of 41 employees, all of whom were selected as the sample using a saturated sampling technique. Data were collected via a Likert-scale questionnaire and analyzed using multiple linear regression, t-tests, F-tests, and the coefficient of determination. The results indicate that all three variables—knowledge sharing, competencies, and teamwork—have a positive and significant influence on employee performance. Knowledge sharing enhances performance through clear information dissemination, sharing of experiences, and the exchange of ideas that support work effectiveness. Competence exerts the greatest influence through mastery of SOPs, technical skills, and decision-making ability. Teamwork contributes to improved performance through effective communication, task coordination, and mutual support among team members. Overall, these three variables play a crucial role in fostering optimal and sustainable employee performance at PT Pegadaian’s Gianyar Branch.
Debt Policy, Investment Policy, and Dividend Policy as Determinants of Firm Value: Evidence From Banking Companies Listed on The Indonesia Stock Exchange Ni Kadek Ayu Sugiantari; I Wayan Widnyana; Gregorius Paulus Tahu
EMAS: Jurnal Ekonomi, Manajemen dan Bisnis Vol. 7 No. 6 (2026): EMAS: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/emas.v7i6.14347

Abstract

Financial management refers to the activities carried out by an organization to plan its finances, manage assets, hold funds, and control the company’s assets or funds. Enterprise value is one of the key indicators used by investors to assess a company’s prospects. Enterprise value, as reflected in the stock price, is naturally influenced by several factors such as stock price indices, interest rates, and the company’s fundamental conditions. A company’s value can be calculated using the Price-to-Book Value (PBV) ratio. The Price-to-Book Value (PBV) ratio is a calculation or comparison between a stock’s market value and its book value. Using this PBV ratio, investors can immediately determine how many times a stock’s market value is priced relative to its book value. The researcher examined the effects of debt policy, investment policy, and dividend policy on the firm value of the banking sector listed on the Indonesia Stock Exchange. The sample size used in this study was 55 observations. Sampling in this study was conducted using purposive sampling. The data analysis technique used was multiple linear regression analysis. The results of this study indicate that debt policy has a positive effect on firm value, investment policy has a positive effect on firm value, and dividend policy has no effect on firm value.
The Effect of Electronic Word of Mouth (EWOM), Brand Image, and Customer Trust on Purchase Decisions at Sweet and Tiers Cake in Denpasar I Gusti Agung Chintya Anindya Mantara; I Wayan Gede Antok Setiawan Jodi; I Made Surya Prayoga
EMAS: Jurnal Ekonomi, Manajemen dan Bisnis Vol. 7 No. 6 (2026): EMAS: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/emas.v7i6.14348

Abstract

The purpose of this study is to analyze the extent to which Electronic Word of Mouth (EWOM), brand image, and customer trust influence purchasing decisions at Sweet and Tiers Cake Denpasar. The phenomenon of sales fluctuations at this company is influenced by a lack of EWOM activity on social media, a brand image perceived as inconsistent in product quality and variety, and customer concerns regarding the pre-order system, which can lower consumer trust levels. This study employs a quantitative method using a multiple linear regression approach. Data were collected through a questionnaire distributed to 112 respondents, namely customers of Sweet and Tiers Cake Denpasar. The independent variables examined are Electronic Word of Mouth (EWOM), brand image, and customer trust, while the dependent variable is purchasing decisions. The findings indicate that Electronic Word of Mouth (EWOM), brand image, and customer trust have a positive and significant impact on purchase decisions. These findings demonstrate that positive reviews, a strong brand image, and high levels of customer trust can enhance purchase decisions at Sweet and Tiers Cake Denpasar.
Pengaruh Kepemimpinan Transformasional, Pelatihan, dan Etos Kerja Terhadap Kepuasan Kerja Pegawai Pada Kantor Badan Pertanahan Nasional (BPN) Gianyar Anak Agung Mas Yushika Dwi Isaka Putri; Nengah Landra; Tiksnayana Vipraprastha
EMAS: Jurnal Ekonomi, Manajemen dan Bisnis Vol. 7 No. 6 (2026): EMAS: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/emas.v7i6.14392

Abstract

Kepuasan kerja yang optimal berperan penting dalam mendorong pegawai untuk menjalankan tugas secara efektif dan tepat guna, sehingga berdampak pada peningkatan tingkat produktivitas. Kondisi kepuasan kerja yang tinggi tidak hanya menandakan terciptanya lingkungan kerja yang mendukung, tetapi juga memberikan kontribusi positif terhadap capaian kinerja individu serta performa organisasi secara menyeluruh. Penelitian ini dilakukan untuk menganalisis pengaruh kepemimpinan transformasional, pelaksanaan pelatihan, dan etos kerja terhadap tingkat kepuasan kerja pegawai. Pendekatan penelitian yang diterapkan adalah metode kuantitatif. Populasi penelitian mencakup seluruh pegawai tetap pada Badan Pertanahan Nasional (BPN) Kabupaten Gianyar, dengan jumlah sampel sebanyak 66 responden. Pengolahan data dilakukan melalui serangkaian uji, meliputi uji validitas dan reliabilitas instrumen, uji asumsi klasik, analisis regresi linier berganda, pengujian koefisien determinasi, serta uji parsial (uji t). Hasil analisis menunjukkan bahwa kepemimpinan transformasional memiliki pengaruh positif dan signifikan terhadap kepuasan kerja, demikian pula dengan pelatihan dan etos kerja yang terbukti memberikan dampak positif dan signifikan. Berdasarkan temuan tersebut, peneliti merekomendasikan agar pimpinan BPN Gianyar meningkatkan aspek motivasi inspirasional melalui komunikasi yang terarah dan pemberian semangat kerja kepada pegawai. Selain itu, lembaga diharapkan mampu menyesuaikan strategi pelatihan agar lebih praktis dan fleksibel sesuai dengan beban tugas pegawai, serta memperkuat disiplin kerja dan sistem pengawasan yang bersifat mendukung. Langkah-langkah tersebut diharapkan mampu meningkatkan kepuasan kerja pegawai sekaligus mendorong perbaikan mutu pelayanan kepada masyarakat. Optimal job satisfaction plays a crucial role in encouraging employes to perform their tasks effectively and efficiently, thereby impacting the increase in productivity levels. High job satisfaction not only indicates the creation of a supportive work environment but also contributes positively to individual performance achievements and overall organizational performance. This research was conducted to analyze the influence of transformational leadership, training implementation, and work ethic on employe job satisfaction. The research approach applied is the quantitative method. The research population includes all permanent employes of the National Land Agency (BPN) of Gianyar Regency, with a sample size of 66 respondents. Data processing was carried out thru a series of tests, including instrument validity and reliability tests, classical assumption tests, multiple linear regression analysis, coefficient of determination testing, and partial tests (t-tests). The analysis results show that transformational leadership has a positive and significant impact on job satisfaction, as do training and work ethic, which have also proven to have a positive and significant effect. Based on these findings, the researchers recommend that the leadership of BPN Gianyar enhance the aspect of inspirational motivation thru targeted communication and by providing work enthusiasm to employes. In addition, the institution is expected to adjust training strategies to be more practical and flexible according to the workload of the employes, as well as to strengthen work discipline and a supportive supervision system. These measures are expected to enhance employe job satisfaction while also encouraging improvements in the quality of service to the community.
Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Mediasi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023 Deandika Wira Negara Made; Agus Wahyudi Salasa Gama; Ni Putu Yeni Astiti
EMAS: Jurnal Ekonomi, Manajemen dan Bisnis Vol. 7 No. 6 (2026): EMAS: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/emas.v7i6.14393

Abstract

Good Corporate Governance (GCG) berperan penting dalam menjaga kinerja dan nilai perusahaan, terutama pada sektor perbankan yang memiliki risiko tinggi, regulasi ketat, dan kompleksitas operasional besar. Penelitian ini bertujuan menguji pengaruh GCG terhadap nilai perusahaan, pengaruh GCG terhadap kinerja keuangan, pengaruh kinerja keuangan terhadap nilai perusahaan, serta peran kinerja keuangan sebagai variabel mediasi pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder dari laporan keuangan tahunan perusahaan. Sampel ditentukan melalui metode purposive sampling. GCG diproksikan dengan kepemilikan manajerial, kinerja keuangan diukur menggunakan Return on Asset (ROA), dan nilai perusahaan diukur menggunakan Price to Book Value (PBV). Teknik analisis data meliputi uji asumsi klasik, regresi linear berganda, koefisien determinasi, uji hipotesis, dan uji Sobel. Hasil penelitian menunjukkan bahwa GCG berpengaruh positif dan signifikan terhadap kinerja keuangan dan nilai perusahaan. Kinerja keuangan juga berpengaruh positif dan signifikan terhadap nilai perusahaan serta mampu memediasi hubungan GCG dan nilai perusahaan. Temuan ini menegaskan bahwa tata kelola yang efektif meningkatkan profitabilitas, efisiensi aset, dan nilai perusahaan perbankan. Good Corporate Governance (GCG) plays an important role in maintaining the performance and value of a company, especially in the banking sector which has high risks, strict regulations, and significant operational complexity. This study aims to examine the influence of Good Corporate Governance (GCG) on company value, the influence of GCG on financial performance, the influence of financial performance on company value, and the role of financial performance as a mediating variable in banking companies listed on the Indonesia Stock Exchange. This study uses a quantitative approach with secondary data from the company's annual financial statements. The sample was determined using the purposive sampling method. GCG is proxied by managerial ownership, financial performance is measured using Return on Asset (ROA), and company value is measured using Price to Book Value (PBV). Data analysis techniques include classical assumption tests, multiple linear regression, coefficient of determination, hypothesis testing, and the Sobel test. The research results show that GCG has a positive and significant effect on financial performance and company value. Financial performance also has a positive and significant impact on company value and is able to mediate the relationship between GCG and company value. These findings confirm that effective governance enhances profitability, asset efficiency, and the value of banking companies.
Regulatory and Accountability Pressures in CSR and ESG Reporting: A Review of The Transition From Voluntary to Mandated Disclosure Cheryl Gem D. Abraham; Anik Yuesti; Joel Arante Alve
EMAS: Jurnal Ekonomi, Manajemen dan Bisnis Vol. 7 No. 6 (2026): EMAS: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/emas.v7i6.14453

Abstract

The global landscape of corporate social responsibility (CSR) and environmental, social, and governance (ESG) reporting has undergone a significant transformation, shifting from predominantly voluntary disclosures toward increasingly mandatory regulatory regimes. This literature review examines the regulatory and accountability pressures driving this transition and analyzes their implications for corporate transparency, disclosure quality, and stakeholder trust. Drawing on prior empirical and conceptual studies, the review synthesizes evidence on how mandatory reporting frameworks influence firm behavior, reporting comparability, and accountability mechanisms. A firm level practice illustration is included to contextualize how organizations respond to evolving regulatory expectations. The review finds that while mandatory ESG reporting enhances transparency and comparability, challenges persist regarding enforcement consistency, reporting burdens, and potential unintended market reactions. The study contributes to the literature by integrating regulatory, accountability, and firm-level perspectives, offering insights for policymakers, researchers, and practitioners navigating the evolving ESG reporting environment.
The Effects of Self-Efficacy, Organizational Commitment, and Work-Life Balance on Employee Job Satisfaction at Mars City Hotel I Gede Agus Wiadnyana; Putu Agus Eka Rismawan; I Komang Suryadnya Diputra; I Kadek Andika Budi Utama
EMAS: Jurnal Ekonomi, Manajemen dan Bisnis Vol. 7 No. 7 (2026): EMAS: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/emas.v7i7.14727

Abstract

Human resources play a strategic role in a company’s success. This study aims to examine the influence of self-efficacy, organizational commitment, and work-life balance on employee job satisfaction at Mars City Hotel. The study was conducted at Mars City Hotel, located at Jalan Kertha Dalem, Sidakarya Village, South Denpasar District, Denpasar City, Bali. All 34 employees served as respondents using a saturated sampling technique. Data were collected through observation, interviews, documentation, and the distribution of questionnaires. The analytical techniques used included descriptive analysis and inferential analysis, specifically multiple linear regression, classical assumption tests, the coefficient of determination, the F-test, and the t-test to determine the influence of each independent variable on job satisfaction. The results of the analysis indicate that self-efficacy, organizational commitment, and work-life balance have a positive and significant influence on employee job satisfaction at Mars City Hotel. This implies that improvements in these three variables will lead to an increase in employees’ job satisfaction levels.

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