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E-Jurnal Ekonomi dan Bisnis Universitas Udayana
Published by Universitas Udayana
ISSN : -     EISSN : 23373067     DOI : https://doi.org/10.24843/EEB.2025.v14.i08
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
E-Jurnal Ekonomi dan Bisnis aims as a medium of exchange of information and scientific works among the teaching staff, alumni, students, practitioners and observers of science in accounting and business, science in management, business strategy and entrepreneurship and scientific papers with emphasis contents of the article on the use of quantitative analysis tools (econometrics, parametric and non-parametric statistics, descriptive statistics, input-output, CGE, etc.) in studies of economic and social. E-Jurnal Ekonomi dan Bisnis recognizes that informational problems are pervasive in financial markets and business organizations and that accounting plays an important role in resolving such problems. E-Jurnal Ekonomi dan Bisnis welcomes both theoretical and empirical contributions. Nonetheless, theoretical papers should yield novel testable implications, and empirical papers should be theoretically well-motivated. The Editors view management, business strategy and entrepreneurship as being closely related to economics and, as a consequence, papers submitted will often have theoretical motivations that are grounded in economics, however, also seeks papers that complement economics-based theorizing with theoretical developments originating in other social science disciplines or traditions. While many papers in E-Jurnal Ekonomi dan Bisnis use econometric or related empirical methods, the Editors also welcome contributions that use other empirical research methods. Although the scope of E-Jurnal Ekonomi dan Bisnis is broad, it is not a suitable outlet for highly abstract mathematical papers or empirical papers with inadequate theoretical motivation. Also, papers that study asset pricing, or the operations of financial markets, should have direct implications for one or more of preparers, regulators, users of financial statements, and corporate financial decision-makers, or at least should have implications for the development of future research relevant to such users.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 56 Documents
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MENGUJI LSQ PADA BOPS BOSD PRODUK PORTABEL: DAMPAKNYA TERHADAP KEPUASAN, LOYALITAS, NIAT PATRONASE Kezia Trifena; Fitri Novika Widjaja; Juliani Dyah Trisnawati
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.11.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

Penelitian ini menganalisis pengaruh elemen Logistics Service Quality (LSQ)—timeliness, availability, condition, dan return)—terhadap customer satisfaction, customer loyalty, serta patronage intention dalam dua skenario omnichannel di Indonesia, yakni BOPS (buy-online-pickup-in-store) dan BOSD (buy-online-ship-direct) untuk kategori produk portabel. Penelitian bersifat kuantitatif dengan survei terhadap 334 konsumen yang memiliki pengalaman BOPS/BOSD. Data diolah dengan metode PLS-SEM dengan software SmartPLS 3. Hasil penelitian menunjukkan keempat elemen LSQ meningkatkan customer satisfaction di kedua skenario. Pada BOPS, timeliness dan condition berpengaruh positif terhadap customer loyalty, sedangkan availability dan return tidak berpengaruh langsung. Pada BOSD, condition dan return berpengaruh positif terhadap customer loyalty, sementara timeliness dan availability tidak berpengaruh. Customer satisfaction berpengaruh positif terhadap customer loyalty dan patronage intention di kedua skenario. Kebaruan studi terletak pada fokus dua skenario yang relevan untuk kategori produk portabel dan penambahan variabel patronage intention yang dipicu oleh customer satisfaction. Peritel diharapkan dapat memprioritaskan akurasi stok dan “ready-for-pickup” pada BOPS serta kualitas last-mile dan retur pada skenario BOSD.   This study analyzes the effects of Logistics Service Quality (LSQ) elements—timeliness, availability, condition, and return—on customer satisfaction, customer loyalty, and patronage intention across two omnichannel scenarios in Indonesia: BOPS (buy online, pickup in store) and BOSD (buy online, ship direct) for portable products. This quantitative study surveyed 334 consumers who had experience with BOPS/BOSD. Data were analyzed using PLS-SEM with SmartPLS 3. The results show that all four LSQ elements increase customer satisfaction in both scenarios. In BOPS, timeliness and condition positively affect customer loyalty, whereas availability and return have no direct effect. In BOSD, condition and return have a positive effect on customer loyalty, while timeliness and availability have no effect. Customer satisfaction positively affects customer loyalty and patronage intention in both scenarios. The novelty of this study lies in its focus on two scenarios relevant to the portable product category and the addition of the patronage intention variable triggered by customer satisfaction. Retailers are expected to prioritize stock accuracy and “ready-for-pickup” in BOPS and last-mile quality and return in the BOSD scenario.
IS MOBILE PHONE BAD FOR KIDS? EVIDENCE FROM THE INDONESIAN FAMILY LIFE SURVEY Esa Azali Asyahid
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.12.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2025.v14.i12.p09

Abstract

Over the past decade, the use of mobile phones among children has become increasingly prevalent, extending even to those from lower socioeconomic backgrounds. This trend has prompted growing concern regarding the potential adverse effects of mobile phone use on children’s development and well-being. This study aims to provide empirical evidence of the effect of phone ownership and usage among school-age children under 15 years old on their cognitive ability. The primary dataset used in this study is the fifth wave of the Indonesian Family Life Survey (IFLS). To estimate causal relationships, this study employs household fixed effects and an instrumental variable (IV) approach to address selection bias and other sources of endogeneity. The results indicate that, after controlling for household fixed effects, this study does not find statistically significant associations between mobile phone ownership or usage among children and cognitive outcomes, as measured by fluid and crystallized intelligence. The instrumental variable estimates also fail to detect a statistically significant causal effect.
ACCOUNTING INFORMATION SYSTEM PERFORMANCE AND ITS DETERMINANTS IN VILLAGE CREDIT INSTITUTIONS Ida Ayu Ratih Manuari; I Gede Cahyadi Putra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.12.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2025.v14.i12.p07

Abstract

Tujuan penelitian ini adalah untuk mengkaji bagaimana efektivitas sistem informasi akuntansi (SIA) di Lembaga Perkreditan Desa (LPD) di Kabupaten Gianyar dipengaruhi oleh budaya organisasi, pengalaman kerja, pelatihan dan pendidikan pengguna, kemampuan teknis personal, dan dukungan dari manajemen senior. Populasi penelitian ini terdiri dari 1.730 pegawai dari 254 LPD aktif yang tersebar di tujuh wilayah berbeda di Kabupaten Gianyar. Teknik pengambilan sampel acak stratifikasi proporsional digunakan untuk memilih sampel penelitian yang berjumlah 138 orang. Analisis regresi linier berganda dilakukan terhadap data tersebut. Temuan penelitian menunjukkan bahwa budaya organisasi, pengalaman kerja, dukungan dari manajemen atas, dan keterampilan teknis personal semuanya berdampak signifikan dan positif terhadap kinerja SIA. Sebagai perbandingan, efektivitas SIA tidak terlalu dipengaruhi oleh program pendidikan dan pelatihan pengguna. Hasil ini menunjukkan bahwa pengalaman kerja, dukungan dari organisasi, budaya yang kondusif, dan keterampilan teknis sangat penting untuk meningkatkan efisiensi sistem informasi akuntansi. Namun, program pelatihan formal belum memberikan pengaruh yang signifikan terhadap kinerja sistem ini. Dengan berfokus pada faktor-faktor internal yang relevan, penelitian ini menawarkan panduan berharga bagi manajemen LPD untuk meningkatkan kinerja AIS.   The purpose of this research is to assess how the effectiveness of the accounting information system (AIS) at Village Credit Institutions (LPDs) in Gianyar Regency is influenced by organizational culture, work experience, user training and education, personal technical abilities, and support from senior management. The research group comprises all 1,730 employees from the 254 active LPDs spread across seven different areas in Gianyar Regency. A technique known as proportionate stratified random sampling was utilized to select a research sample of 138 individuals. Multiple linear regression analysis was conducted on the data. The findings indicate that organizational culture, work experience, backing from upper management, and personal technical skills all significantly and positively impact the performance of the AIS. This indicates that the performance of the AIS improves as these four factors improve. In comparison, the effectiveness of AIS is not significantly affected by user education and training programs. These results suggest that work experience, organizational support, a conducive culture, and technical skills are crucial for improving the efficiency of accounting information systems. However, formal training programs have not yet significantly influenced the performance of these systems. By focusing on relevant internal factors, this research offers valuable guidance for LPD management to improve AIS performance.
THE ROLE OF FIRM SIZE AND INDUSTRY SENSITIVITY AS MODERATION IN THE RELATIONSHIP BETWEEN SUSTAINABILITY AND FIRM PERFORMANCE: EVIDENCE FROM INDONESIA Wahidatul Husnaini; Susi Retna Cahyaningtyas; Rahmi Sri Ramadhani; Baiq Elly Martiana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.12.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2025.v14.i12.p06

Abstract

The study investigates how firm size and industry sensitivity as moderators influence the relationship between sustainability and firm performance. Using a fixed effects Moderate Regression Analysis (MRA) on 1,406 firm-year observations of non-financial Indonesian public companies listed on the Indonesia Stock Exchange, that disclose sustainability information in their annual reports for the period 2010-2023, the study concludes that sustainability has a significant and positive impact on a firm's performance. However, firm size cannot moderate the relationship between sustainability and firm performance. Industry sensitivity has weaknesses in the relationship between sustainability and firm performance, which means firms are required to disclose more sustainability information due to higher risks. However, such disclosures often have a high cost and a negative impact on performance. The study supports legitimacy theory and advises regulators (like Indonesia's OJK) to implement sustainability disclosure rules gradually to avoid imposing excessive costs on firms in high-risk industries
PARADOKS PEMBANGUNAN GENDER: PENGARUH NEGATIF IPG TERHADAP PARTISIPASI ANGKATAN KERJA PEREMPUAN DI INDONEISA Nanda Mustika Dewi; Kukuh Arisetyawan
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.11.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

Tingkat partisipasi angkatan kerja perempuan mempunyai peran yang sangat strategis dalam pertumbuhan dan Pembangunan ekonomi negara. Namun di Indonesia angka partisipasi angkatan kerja perempuan masih stagnan dan jauh dibawah laki-laki. Tujuan penelitian ini adalah meninjau bagaimana pengaruh pendidikan perempuan, pembangunan gender, kesehatan perempuan, pendapatan perempuan, dan ketenagakerjaan terhadap TPAKP di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif melalui analisis data panel  menggunakan fixed effect model dengan menggunakan data sekunder Badan Pusat Statistik (BPS) dengan periode waktu 2019-2023. Teknik analisis yang dilakukan adalah dengan melihat signifikansi pada output regresi. Hasil penelitian menunjukkan bahwa rata-rata lama sekolah perempuan, sumbangan pendapatan perempuan, dan EPR berpengaruh positif signifikan terhadap TPAKP  sedangkan angka harapan hidup tidak berpengaruh signifikan terhadap TPAKP. Justru IPG berpengaruh negatif signifikan terhadap TPAKP karena tidak mencakup permasalahan sosial dan norma. Implikasi penelitian ini adalah peningkatan pemberdayaan perempuan dari segi pendidikan dan ketenagakerjaan mendorong tumbuhnya TPAKP, namun perlu diiringi dengan perbaikan kondisi sosio-ekonomi dan norma budaya.     Female labor force participation plays a strategic role in national economic growth and development; however, in Indonesia, this rate remains stagnant and significantly lower than that of men. This study therefore aims to examine the influence of women's education, gender development, women's health, women's income, and the employment on the female labor force participation rate in Indonesia, employing a quantitative approach with panel data analysis and a fixed effect model on secondary data from the Central Statistics Agency (BPS) from 2019 to 2023. The findings reveal that the average years of schooling for women, women's contribution to income, and the EPR have a significant positive effect, while life expectancy has no significant effect. Conversely, the GDI exhibits a significant negative effect, which is attributed to its failure to encompass social issues and cultural norms. The implication of this study is that enhancing women's empowerment through education and employment opportunities fosters the growth of female labor force participation. However, this must be accompanied by improvements in socio-economic conditions and cultural norms.
TRIPLE BOTTOM LINE IN CULTURAL EVENTS: THE GENERATION-Z PERCEPTIONS Sukmasari Triana Gita Putri; Wayan Gede Supartha; Putu Kemala Vidyantari
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.12.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2025.v14.i12.p05

Abstract

This research examines indicators that are relevant to the Triple Bottom Line in Cultural Events based on the perceptions of Gen-Z. The phenomenon of the dominance of foreign cultures among Gen-Z society prompts the author to examine the sustainability of cultural events in Indonesia. This research was conducted using a purposive sampling approach and utilize factor analysis, with respondents being individuals born between 1995 and 2012, who were determined as Gen-Z, who have previously attended cultural events such as Bali Art Festival, Banyuwangi Ethno Carnival, Gandrung Sewu Festival, and others. Based on previous research, the triple bottom line (TBL) on cultural events has both positive and negative impacts. In this research, Gen-Z also agree that cultural events give benefits as well as some disadvantages for the local communities. They generally hold a very positive view regarding the social and economic contributions of cultural events, particularly in fostering community pride and boosting local economies. Gen-Z is concerned about potential negative impacts like littering and noise on the surrounding area. Overall, Gen-Z perceived the cultural events as promising events in the future. Still, they felt cultural events could not be a mediator for local product enhancement and environment cleanliness. It is hoped that this research could bring a contribution to further cultural festivals held by the organisers and governments in Indonesia.

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