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
183 Documents
<![CDATA[Factors Affecting the Integrity of Financial Statements: Before and During the Pandemic ]]>
<![CDATA[Asfeni Nurullah]]>;
<![CDATA[Tertiarto Wahyudi]]>;
<![CDATA[Asfeni Nurullah]]>
<![CDATA[ Jurnal Ekonomi & Bisnis JAGADITHA Vol. 9 No. 2 (2022): Jurnal Ekonomi & Bisnis JAGADITHA ]]>
Publisher : <![CDATA[Magister Manajemen, Program Pascasarjana, Universitas Warmadewa ]]>
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DOI: 10.22225/jj.9.2.2022.99-107
<![CDATA[This study aims to determine the effect of auditor switching, audit tenure, and financial distress on the integrity of financial statements before and during the pandemic. The subject of this study is the financial sector which is listed on the Indonesia Stock Exchange in 2019 and 2020. The method used in this study is a quantitative method. The population used in this study were companies in the financial sector for the period 2019 and 2020. The sample of the study was taken using a purposive sampling technique so that there were 106 samples. The study data analysis technique used the Statistical Program for Social Software (SPSS) version 24.0 with descriptive statistics and multiple linear regression. The integrity of the financial statements in this study is measured using conservatism. The results of the study partially show that auditor switching and audit tenure have no significant effect on the integrity of financial statements before the pandemic and during the pandemic, while financial distress has no effect on report integrity before the pandemic but has a significant negative effect on the integrity of financial statements at the time of the pandemic. During the pandemic, there was a significant difference between the integrity of financial statements before and during the COVID-19 pandemic.]]>
<![CDATA[Business Model Canvas: The Implementation Method of Corporate Social Entrepreneurship ]]>
<![CDATA[Hani Sirine]]>;
<![CDATA[Yustina Ertie Pravitasmara Dewi]]>
<![CDATA[ Jurnal Ekonomi & Bisnis JAGADITHA Vol. 9 No. 2 (2022): Jurnal Ekonomi & Bisnis JAGADITHA ]]>
Publisher : <![CDATA[Magister Manajemen, Program Pascasarjana, Universitas Warmadewa ]]>
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DOI: 10.22225/jj.9.2.2022.176-184
<![CDATA[Corporate social responsibility (CSR) is entrepreneurs’ obligation to be socially responsible so as to create values for the community, one of which is through social entrepreneurship. The CSR and social entrepreneurship form a corporate social entrepreneurship which can strategically provide a balance between the economic value and social value among various stakeholders. This study aims to determine stages of implementation of corporate social entrepreneurship and development of Business Model Canvas to run the corporate social entrepreneurship in Sido Muncul partnership program with Parang Gupito Farmer Group. The results show that the stages of implementation of corporate social entrepreneurship in Sido Muncul partnership program in Parang Gupito include problem identification and need analysis, resource allocation and coordination, network building, intensive mentoring, sustainable innovation, getting business partners, and performance assessment. The value proportion of the Sido Muncul partnership program in the Business Model Canvas for the Parang Gupito Farmer Group includes knowledge and skills about agriculture, agricultural product innovation, marketing and distribution, tourism services, product standardization, as well as price and market guarantee that have an impact on increasing the farmers’ welfare.]]>
<![CDATA[COVID-19 Pandemic Challenges for MSMEs: Strategic Options for Surviving in the New Normal Era ]]>
<![CDATA[Prianto Budi Saptono]]>;
<![CDATA[Intan Pratiwi]]>
<![CDATA[ Jurnal Ekonomi & Bisnis JAGADITHA Vol. 9 No. 2 (2022): Jurnal Ekonomi & Bisnis JAGADITHA ]]>
Publisher : <![CDATA[Magister Manajemen, Program Pascasarjana, Universitas Warmadewa ]]>
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DOI: 10.22225/jj.9.2.2022.165-175
<![CDATA[The purpose of this study is to analyze the obstacles faced by MSMEs during the COVID-19 outbreak; and to analyze various MSME survival strategies in dealing with the COVID-19 outbreak and the new normal era. This study employs descriptive qualitative methods. Secondary data is gathered from secondary sources such as books, scientific publications, government rules, and policies. Based on the findings of this study, it reveals that MSME actors must recognize the competitive advantages of their business. MSMEs can use social media marketing and record financial reports following SAK EMKM. MSMEs can use cloud accounting to streamline the accounting process, consider customer relationship marketing strategies, and follow health protocols in running their business workplace. Several ways are expected to help MSMEs in their role as the backbone of the nation's economy.]]>
<![CDATA[Fundamental Factors and Capital Behavior of Banking in Indonesia ]]>
<![CDATA[Dhurotus Sangadah]]>
<![CDATA[ Jurnal Ekonomi & Bisnis JAGADITHA Vol. 9 No. 2 (2022): Jurnal Ekonomi & Bisnis JAGADITHA ]]>
Publisher : <![CDATA[Magister Manajemen, Program Pascasarjana, Universitas Warmadewa ]]>
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DOI: 10.22225/jj.9.2.2022.154-164
<![CDATA[Capital has an important role in banking operations, in addition to indicating the fulfillment of capital regulations also serves to anticipate future risks. Studies of ROA-mediated capital buffers are still rare. This study aims to investigate the role of return on assets as mediation on the influence of loans to total assets (LOTA) and non performing loans (NPL) on capital buffers. This study is conducted by using path analysis research conducted on commercial banks owned by the government with an observation period from 2015 to 2020. The existence of interference, especially on the funding side, is one of the characteristics of the company's bank. The results showed that lota negatively affects ROA and capital buffer while NPL negatively affects ROA and positively affects capital buffer. In roa mediation testing is able to mediate the influence of NPL on capital buffers but is not able to mediate LOTA's engaruh against capital buffers.]]>
<![CDATA[The Analysis Prospects for Future Development of Silk Sari because of Agrotourism Activities, Abiansemal, Badung ]]>
<![CDATA[Mutria Farhaeni]]>;
<![CDATA[Elsita Lisnawati Guntar]]>;
<![CDATA[Sri Martini]]>
<![CDATA[ Jurnal Ekonomi & Bisnis JAGADITHA Vol. 9 No. 2 (2022): Jurnal Ekonomi & Bisnis JAGADITHA ]]>
Publisher : <![CDATA[Magister Manajemen, Program Pascasarjana, Universitas Warmadewa ]]>
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DOI: 10.22225/jj.9.2.2022.139-153
<![CDATA[This study aims to analyze the prospects and strategies for future development of Silk Sari Segara Agrotourism, the obstacles faced. The method used was interviews with a purposive sampling approach to determine key informans, followed by the snowball method to obtain as much data and information as possible from other informants. From the results of the interview, it was then studied using a SWOT analysis and narrated in descriptive form. The results of this study revealed that the prospects and future development strategies of the Sari Segara silk agro tourism activity have the potential to be developed in the world of tourism in Bali which has a variety of businesses, especially in the process of quantity, quality of production and marketing which is carried out with traditional looms besides that it is very useful to use. Weaving processes that still use non-machine weaving tools (ATBM), namely in the form of traditional weaving tools as a superior activity of local wisdom. Thus, support from the government and the private sector are needed to help facilitate, market and support the surrounding communities. Signs are needed to prevent environmental damage and pollution. It needs to be socialized to silkworm breeders in order to maintain the balance of environment. Entrepreneurs/managers are expected to maintain harmony and culture in the community around the agro-tourism business site. The constraints faced in managing agro-tourism businesses today must be immediately addressed so that the quality of production can compete both nationally, regionally and internationally and sustainable.]]>
<![CDATA[Are Village Fund and Village-Owned Enterprises Crucial in Eradicating Poverty in Indonesia ]]>
<![CDATA[Azhari Azhari]]>;
<![CDATA[Muhammad Yusuf]]>;
<![CDATA[Kamaruddin Kamaruddin]]>;
<![CDATA[F. Fadly]]>
<![CDATA[ Jurnal Ekonomi & Bisnis JAGADITHA Vol. 9 No. 2 (2022): Jurnal Ekonomi & Bisnis JAGADITHA ]]>
Publisher : <![CDATA[Magister Manajemen, Program Pascasarjana, Universitas Warmadewa ]]>
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DOI: 10.22225/jj.9.2.2022.132-138
<![CDATA[This study aims to examine the village funds and village-owned enterprises in reducing poverty in Indonesia. The village fund has been rolled out since 2015 by the government of the Republic of Indonesia. The data used is panel data by combining time series data and panel data from 2015 to 2021. The population of this study consists of all villages in 23 districts/cities in Aceh propince, with the total of 6.497 villages, using panel regression as an analytical tool. The result of this study showed that although village funds and village-owned enterprises do have effect in reducing the number of poor people in rural areas, however, the impact of village fund is more significant compared to village-owned enterprises. In this case relevant stakeholders should be able to increase the capacity of village fund managers through internship programs, mentoring and capacity building for managers. Multi-stakeholder cooperation is highly recommended in empowering village-owned enterprises as a source of village original income. The limitation of this study is it does not distinguish the type of business from each existing business owned by the village. Therefore, the future research needs to evaluate the type of business in a village-owned enterprise.]]>
<![CDATA[Prediction of Online Purchase Decisions: A Case of Nongshim Instant Noodles Consumers ]]>
<![CDATA[Ellena Nurfazria Handayani]]>;
<![CDATA[Melani Quintania]]>;
<![CDATA[Firsan Nova]]>;
<![CDATA[Siti Khoiru Risma]]>
<![CDATA[ Jurnal Ekonomi & Bisnis JAGADITHA Vol. 9 No. 2 (2022): Jurnal Ekonomi & Bisnis JAGADITHA ]]>
Publisher : <![CDATA[Magister Manajemen, Program Pascasarjana, Universitas Warmadewa ]]>
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DOI: 10.22225/jj.9.2.2022.115-124
<![CDATA[This study is specifically aimed at predicting online purchasing decisions on the influence of the halal label and the lifestyle of instant noodle consumers of Nongshim products, either simultaneously or partially. This type of study is an explanation based on causal-and-effect with quantitative analysis. The source data consist of primary data enhanced. The sampling technique utilized was purposive sampling with a Rao calculation with a precision level is 0.05. The final sample was obtained from 97 respondents. Analysis method used the utilize of the multiple regression linear. The results inferred that only lifestyle is able to prediction towards online purchase decisions while the halal label is not able to predict. Furthermore, halal label and lifestyle are able prediction towards online purchase decisions simultaneously.]]>
<![CDATA[The Influence of Credit Risk and Liquidity Risk on Profitability of State-Owned Bank (BUMN) ]]>
<![CDATA[Retno Febriyastuti Widyawati]]>;
<![CDATA[Ermatry Hariani]]>;
<![CDATA[Yanis Ulul Az'Mi]]>
<![CDATA[ Jurnal Ekonomi & Bisnis JAGADITHA Vol. 9 No. 2 (2022): Jurnal Ekonomi & Bisnis JAGADITHA ]]>
Publisher : <![CDATA[Magister Manajemen, Program Pascasarjana, Universitas Warmadewa ]]>
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DOI: 10.22225/jj.9.2.2022.108-114
<![CDATA[Bank has an important role. As a financial institution that functions to collect and distribute of funds to the public, banking financial institutions are very vulnerable to risk in carrying out its activities. Therefore, this research aims to examine the influence of credit risk and liquidity of BUMN Bank in 2017:Q1Q4 to 2020:Q1Q4. This research used quantitative data with multiplier linear regression method. The unit of analysis studied consisted of three state owns banks in Indonesia: BRI, Bank Mandiri, and BNI. Periode 2017:Q1Q4 to 2020:Q1Q4. The data is taken form financial reports issued by the Financial Services Authority. The results show that credit risk (NPL) has a negative and insignificant effect on the profitability of state owned banks (ROA) in 2017:Q1Q4 to 2020:Q1Q4. Credit risk (NPL) and liquidity risk (LDR) simultaneously affect the profitability of state owned banks (ROA) in 2017:Q1Q4 to 2020:Q1Q4.]]>
<![CDATA[The Influence of Leadership on Students Organizational Performance ]]>
<![CDATA[Ni Wayan Cahya Ayu Pratami]]>
<![CDATA[ Jurnal Ekonomi & Bisnis JAGADITHA Vol. 9 No. 2 (2022): Jurnal Ekonomi & Bisnis JAGADITHA ]]>
Publisher : <![CDATA[Magister Manajemen, Program Pascasarjana, Universitas Warmadewa ]]>
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DOI: 10.22225/jj.9.2.2022.124-131
<![CDATA[A person leadership style in leading is very influential and becomes a determining factor for increasing and decreasing employee performance, therefore it is clear that every company needs an effective leadership style because in this case it depends on the reliability and ability of members to operate work units. This research aims to examine the influence of leadership style on the performance of student organization members. This type of research is a type of quantitative research using survey research methods and data collection in this study using a questionnaire in the form of written statements given to respondents. The data obtained in this study is based on the answers of the respondents to the questionnaire distributed to 30 respondents who were taken by random sampling. The data analysis in this study used simple regression analysis, and testing the coefficient of determination, with the t test. From the results of the analysis of research data, it was found that there was an influence of the leadership style applied by the leadership of students’ organisation on members performance, this can be seen with a significance of =0.05 with a t-test result of 5.055 and a significance <0.05 (0.000<0.05), meaning that the hypothesis can be concluded that Ho is rejected and Ha received. So, it can be concluded that leadership style has a direct positive effect on members performances at Students Organisaion]]>
<![CDATA[Effects of Transfer Pricing, Tax Haven, and Thin Capitalization on Tax Avoidance ]]>
<![CDATA[I Gusti Ayu Intan Saputra Rini]]>;
<![CDATA[Mellisa Dipa]]>;
<![CDATA[Cokorda Krisna Yudha]]>
<![CDATA[ Jurnal Ekonomi & Bisnis JAGADITHA Vol. 9 No. 2 (2022): Jurnal Ekonomi & Bisnis JAGADITHA ]]>
Publisher : <![CDATA[Magister Manajemen, Program Pascasarjana, Universitas Warmadewa ]]>
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DOI: 10.22225/jj.9.2.2022.193-198
<![CDATA[Tax avoidance can be defined as an effort made by taxpayers to ease their tax burden without violating tax rules. Tax avoidance is a complicated and distinctive problem because it does not violate existing rules and regulations, however, on the other hand, the government does not want the existence of tax avoidance because it can cause a lack of state revenue. The purpose of this study is to examine and obtain empirical evidence of the effect of transfer pricing, tax havens, and thin capitalization on tax avoidance. This study was conducted on basic and chemical industrial sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sample was determined using a non-probability sampling method through a purposive sampling technique, and 13 samples of companies that meeting the criteria were obtained. In addition, this study uses secondary data in the form of company annual financial statements and reports. Data were analysed using a multiple linear regression analysis technique. The results showed that transfer pricing has a negative effect on ETR as a proxy for tax avoidance; tax haven has a positive effect on ETR; while thin capitalization has no effect on ETR.]]>
