Jurnal Ekonomi dan Bisnis Jagaditha
JAGADITHA: Jurnal Ekonomi & Bisnis P-ISSN: 2355-4150, E-ISSN: 2579-8162 is a journal of economic and bussiness published by Management Deparment, Postgraduated Program, Warmadewa University, provides a forum for publishing research articles or review articles. This journal has been distributed by WARMADEWA PRESS started from Volume 1 Number 1 Year 2014 to present. The scope of journal is restricted to the fields of economic and business study. The journal is published twice a year every march and september.
Articles
227 Documents
<![CDATA[Behavioral Determinants of Balipay E-Wallet Adoption among Generation Z ]]>
<![CDATA[Ketut Tanti Kustina]]>;
<![CDATA[Kadek Mela Kusuma Dewi]]>;
<![CDATA[Ni Luh Putu Sariani]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Jagaditha Vol. 13 No. 1 (2026): Jurnal Ekonomi dan Bisnis Jagaditha ]]>
Publisher : <![CDATA[Universitas Warmadewa ]]>
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DOI: 10.22225/jj.13.1.2026.1-10
<![CDATA[This study examines how financial literacy and perceived ease of use shape Generation Z’s e-wallet adoption of the Balipay e-wallet, and whether financial behavior mediates these relationships. Data were collected from 100 Balipay users in Denpasar City using a structured questionnaire. The research model was analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS to test both direct and indirect effects. Results indicate that financial literacy, perceived ease of use, and financial behavior significantly have positive effects on e-wallet adoption of Balipay. In addition, financial literacy and perceived ease of use significantly enhance financial behavior, which partially mediates their effects on e-wallet adoption. From a practical perspective, the findings suggest that Balipay providers and local stakeholders should integrate user-friendly interface design with targeted financial education programs to encourage responsible and sustained e-wallet adoption among young users. Future studies may compare Balipay with other e-wallet brands and expand the sample beyond Denpasar to improve the external validity of the findings.]]>
<![CDATA[Tri Hita Karana as a Moderator of Green Intelectual Capital and Green Innovation on Sustainable Performance ]]>
<![CDATA[Atim Purwaningrat]]>;
<![CDATA[Luh Nik Oktarini]]>;
<![CDATA[Ida I Dewa Ayu Yayati Wilyadewi]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Jagaditha Vol. 12 No. 1 (2025): Jurnal Ekonomi dan Bisnis Jagaditha ]]>
Publisher : <![CDATA[Universitas Warmadewa ]]>
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DOI: 10.22225/jj.12.1.2025.1-17
<![CDATA[The development of MSMEs in Denpasar City experiences significant growth every year. Economic profits from business activities are expected to result in improved living conditions globally, but can also lead to environmental damage and social inequality. Sustainable business is a business effort to minimize negative impacts on the environment and social so that future generations have adequate resources. Tri Hita Karana is local wisdom which aims to achieve happiness by prioritizing the principles of togetherness, harmony and balance between economic motives, environmental preservation, culture, aesthetics and spirituality. This research aims to determine the influence of Green Intellectual Capital and Green Innovations on the Sustainable Performance of MSMEs in Denpasar City with Tri Hita Karana as moderator. This research was carried out on MSMEs in Denpasar City, a sample of 100 people with a sampling technique using probability sampling. The data analysis technique used is the Partial Least Square (PLS) method. The results show that hypotheses 1 and 2 are accepted, namely that green intellectual capital and green innovation have a positive and significant relationship with sustainable performance. Tri Hita Karana does not have a significant effect on the relationship between green intellectual capital and sustainable performance and does not have a significant effect on the relationship between green innovation and sustainable performance, which means that hypotheses 3 and 4 are rejected.]]>
<![CDATA[Determinants of Strategic Taxpayer Satisfaction and Their Impact on Tax Payment Compliance ]]>
<![CDATA[Hasnan Iskandar]]>;
<![CDATA[Luh Putu Mahyuni]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Jagaditha Vol. 12 No. 1 (2025): Jurnal Ekonomi dan Bisnis Jagaditha ]]>
Publisher : <![CDATA[Universitas Warmadewa ]]>
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DOI: 10.22225/jj.12.1.2025.18-31
<![CDATA[This research was conducted to examine the role of service dimensions in the form of reliability, responsiveness, assurance, empathy and physical form in measuring satisfaction and determine their impact on the level of tax payment compliance. The research was carried out in the working area of the South Badung Pratama Tax Service Office with a population of 523 registered strategic taxpayers. The simple random-sampling method was used in this research by calculating a sample of 127 strategic taxpayers. The research was carried out using the SEM-PLS approach by collecting empirical data through a 10-point Likert scale questionnaire. The research results prove that customer satisfaction can be created through providing services in the form of reliability, responsiveness, assurance, empathy and good physical appearance. An interesting finding in this study is that although reliability is the most dominant factor that can increase strategic taxpayer satisfaction, responsiveness cannot necessarily increase strategic taxpayer satisfaction. Furthermore, this research proves that a high level of strategic taxpayer satisfaction can directly have an impact on increasing tax payment compliance. This study makes a positive contribution to the literature and to the Directorate General of Taxes, especially KPP Pratama South Badung in improving service and satisfaction of strategic taxpayers through reliability, responsiveness, assurance and good empathy and adequate physical form.]]>
<![CDATA[The The Role of Leadership in Improving UC Silver & Gold Employee Performance: English ]]>
<![CDATA[NI Komang Rada Lestari]]>;
<![CDATA[Ni Kadek Dessy Hariyanti]]>;
<![CDATA[Ni Nyoman Terestiyani Winaya]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Jagaditha Vol. 12 No. 1 (2025): Jurnal Ekonomi dan Bisnis Jagaditha ]]>
Publisher : <![CDATA[Universitas Warmadewa ]]>
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DOI: 10.22225/jj.12.1.2025.64-69
<![CDATA[Change is a constant in the business world, and effective leadership can Change is a constant in the business world, and effective leadership can help organizations adapt quickly and efficiently. Leaders who are flexible and solution-oriented are able to manage change well, reduce resistance, and accelerate the implementation of necessary changes. The purpose of this research is to determine the role of leadership in employee performance at UC Silver & Gold. This research has theoretical benefits. It is hoped that this research will be able to increase knowledge and insight, especially regarding the influence of leadership in improving employee performance. This research was conducted at UC. Silver & Gold, The sample used in this research was employees and leaders. Data sources were obtained from primary and secondary data for primary data which came from interviews with leaders and employees using management functions as the basis for interview questions, while secondary data was in the form of organizational structure, number of employees, employee performance data and annual production data. . The type of data used is qualitative data which can be defined as data in the form of words, schemes and images. Qualitative data takes time because it goes through interview, observation and observation stages and there are three data analyzes in descriptive analysis, namely including data reduction, data presentation and drawing conclusions.]]>
<![CDATA[Unlocking Innovation through Leadership: The Interplay of Work-Life Balance and Flexibility ]]>
<![CDATA[Made Ermawan Yoga Antara]]>;
<![CDATA[Ida Ayu Oka Martini]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Jagaditha Vol. 12 No. 2 (2025): Jurnal Ekonomi dan Bisnis Jagaditha ]]>
Publisher : <![CDATA[Universitas Warmadewa ]]>
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DOI: 10.22225/jj.12.2.2025.210-218
<![CDATA[This study contributes to supporting Balinese endek weaving SMEs to increase their competitiveness because the existence of SMEs is very important as a driver of the regional economy and job creation. This study examines the role of work-life balance and flexible work arrangement in increasing the influence of leadership on innovative work behavior. The study was conducted at an endek weaving SME in Klungkung Regency, Bali Province. The population of the study was employees of the endek weaving SME with a sample of 311 people determined based on proportional random sampling techniques and the Slovin formula. The data collection method was a survey using a questionnaire and data analysis using the PLS-SEM method via SmartPLS 3 programs which went through 3 stages: outer model analysis, inner model measurement, and the last stage was testing the research hypothesis. The results of the study showed a mediating role of work-life balance in increasing innovative work behavior. Flexible work arrangement was also able to moderate the relationship between democratic leadership and innovative work behavior. The results of this study serve as a reference for leaders of Balinese endek weaving SMEs in improving decision-making skills so that the productivity of employees of endek weaving SMEs in Klungkung Regency becomes better.]]>
<![CDATA[The Role of Financial Performance Mediates The Influence of Green Investment Impact on Firm Value: Environmental Regulation as a Moderating Factor ]]>
<![CDATA[I Ketut Puja Wirya Sanjaya]]>;
<![CDATA[Ni Luh Putu Ratna Wahyu Lestari]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Jagaditha Vol. 12 No. 2 (2025): Jurnal Ekonomi dan Bisnis Jagaditha ]]>
Publisher : <![CDATA[Universitas Warmadewa ]]>
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DOI: 10.22225/jj.12.2.2025.179-188
<![CDATA[The market's reaction, which is represented in share prices, indicates the growth in the company's worth. The greater a company's share price, the greater its worth. On the other hand, environmental issues might result in a drop in a company's worth. Similar to PT. Lapindo Brantas Inc., whose careless drilling for natural gas and oil in Sidoarjo had detrimental effects on the environment and society, as well as a decrease in the value of PT's shares. Up until 2018, the largest stakeholder of PT. Lapindo Brantas Inc. was Energi Mega Persada, Tbk. This event serves as more evidence for the theory that unethical business practices can negatively affect a company's overall worth. Data from mining companies registered on the Indonesia Stock Exchange between 2018 and 2022 were used in this study. The sample strategy employed in this study was purposeful sampling. According to these standards, a total of 70 observations were made. The study's conclusions show that a company's worth can be positively impacted by both financial performance and green investments, and that this relationship can be mediated. Green investments will improve financial performance and increase the value of the organization. Environmental regulations also have a moderating effect of green innovation on financial performance]]>
<![CDATA[Model Sustainability and Financial Performance of SME in Bali ]]>
<![CDATA[Putu Cita Ayu]]>;
<![CDATA[Ni Putu Trisna Windika Pratiwi]]>;
<![CDATA[Rai Dwi Handayani]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Jagaditha Vol. 12 No. 1 (2025): Jurnal Ekonomi dan Bisnis Jagaditha ]]>
Publisher : <![CDATA[Universitas Warmadewa ]]>
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DOI: 10.22225/jj.12.1.2025.70-85
<![CDATA[This research aims to build a model of sustainability practices in improving the financial performance of SMEs in Bali by analyzing the role of sustainability performance as a mediator and the role of environmental policy as a moderator of green innovation towards sustainable practices of SMEs in Bali. This study uses a quantitative method with a survey design. The survey was conducted on 390 SMEs in Bali. The questionnaire was distributed directly to SME managers using stratified random sampling. Hypothesis testing was carried out using the SEM-PLS approach with the help of SmatPLS.3.0 software. The results of the study indicate that the variables of green innovation, sustainability performance and environmental policy directly affect the financial performance. These findings fully support stakeholder theory, RBV theory and legitimacy theory. This study also found the role of sustainability performance in mediating the relationship between green innovation and financial performance. In addition, it was also found that environmental policy plays a role in moderating the relationship between green innovation and sustainability performance with financial performance. The results of this study reaffirm that sustainability performance can improve financial performance when companies involve the adoption of green technologies and practices.]]>
<![CDATA[Affecting Factors Of Competitive Advantage: A Conceptual Model Development For Wooden Crafts Industry In Bali, Indonesia ]]>
<![CDATA[Ni Nyoman Adityarini Abiyoga Vena Swara]]>;
<![CDATA[Ni Nyoman Kerti Yasa]]>;
<![CDATA[I Gst Ngurah Jaya Agung Widagda K]]>;
<![CDATA[Gede Suparna]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Jagaditha Vol. 12 No. 1 (2025): Jurnal Ekonomi dan Bisnis Jagaditha ]]>
Publisher : <![CDATA[Universitas Warmadewa ]]>
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DOI: 10.22225/jj.12.1.2025.86-93
<![CDATA[The purpose of this study is to demonstrate the contribution of SMEs in increasing the attractiveness and value of Balinese tourism. SMEs achieve this by complementing the tourism sector and improving the overall tourism image through the creation of innovative products by Balinese craftsmen, which are strongly embedded in the arts and culture of Tri Hita Karana. The wood industry is the dominant craft sector in Bali, although its production capacity is still relatively modest compared to other industries. The competitive advantage of wood products is determined by several external and internal variables. This study uses a literature review methodology. Data analysis in the literature review includes the preparation and presentation of conclusions obtained from several data sources obtained. The result of this study is a theoretical framework that combines social media strategies and innovation as intermediary elements to reduce the negative impact of external and internal factors on competitive advantage. This study aims to increase knowledge in the field of management strategy, specifically focusing on the competitive advantage of Balinese wooden craft goods. Based on empirical research and interviews with participants in the wood craft business, it is hypothesized that three elements-competitive intensity, entrepreneurial orientation, and technological orientation-have an impact on competitive advantage.]]>
<![CDATA[Tri Hita Karana: Mediating Work-Life Balance to Enhance Employee Performance at Mandiri Finance ]]>
<![CDATA[Dwi Oka Lestari Kharisma]]>;
<![CDATA[Sarwo Edy Handoyo]]>;
<![CDATA[Andi Harmoko Arifin]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Jagaditha Vol. 12 No. 1 (2025): Jurnal Ekonomi dan Bisnis Jagaditha ]]>
Publisher : <![CDATA[Universitas Warmadewa ]]>
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DOI: 10.22225/jj.12.1.2025.94-108
<![CDATA[Employee performance is a key factor influencing organizational success. To enhance employee performance, it is crucial for management to understand the contributing factors, such as work motivation and employee well-being. This study aims to analyze the impact of work motivation and employee well-being on employee performance, with work-life balance based on Tri Hita Karana as a mediating variable. The research was conducted at Mandiri Finance Denpasar Branch using the Structural Equation Modeling-Partial Least Square (SEM-PLS) method. Data were collected through questionnaires. The results indicate that work motivation positively affects employee performance, as does employee well-being. Additionally, work-life balance based on Tri Hita Karana significantly contributes to improving employee performance. The study also reveals that Tri Hita Karana-based work-life balance mediates the relationship between work motivation and employee performance, as well as the relationship between employee well-being and employee performance. These findings highlight the importance of adopting a Tri Hita Karana-based work-life balance, which emphasizes harmony in relationships with God, fellow humans, and the environment. This approach strengthens the positive effects of work motivation and employee well-being on employee performance.]]>
<![CDATA[Analysis of Abnormal Stock Returns Before and After The Rights Announcement ]]>
<![CDATA[Ni Putu Yuria Mendra]]>;
<![CDATA[Putu Wenny Saitri]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Jagaditha Vol. 12 No. 2 (2025): Jurnal Ekonomi dan Bisnis Jagaditha ]]>
Publisher : <![CDATA[Universitas Warmadewa ]]>
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DOI: 10.22225/jj.12.2.2025.189-196
<![CDATA[Right issue is a public offering that is only offered to old shareholders on a limited basis and provides a price lower than the market price which results in investors interested in buying it. An announcement that contains information will give an abnormal return to the market, otherwise if it does not contain it. Information then does not provide abnormal returns, abnormal returns can be used as a measuring instrument to see market reactions that occur. This study aims to identify whether there are differences in abnormal returns before and after the announcement of the rights issue. The analysis technique used in this research is an eleven-day event window consisting of five days before the announcement, one day of the announcement, and five days after the announcement. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022. Determination of the sample using purposive sampling method and obtained as many as 50 samples of manufacturing companies. The data analysis technique used is the Wilcoxon Signed Rank Test.The results showed that there was no difference in abnormal returns before and after the announcement of the rights issue. The next researcher can add to the research period, pay more attention to the observation period (event window) used, and consider the company sector to be studied.]]>
