cover
Contact Name
I GST AYU EKA DAMAYANTHI
Contact Email
bseunud@gmail.com
Phone
+6281933069998
Journal Mail Official
bseunud@unud.ac.id
Editorial Address
Jl. P.B. Sudirman, Dangin Puri Klod, Kec. Denpasar Timur, Kota Denpasar, Bali 80112
Location
Kota denpasar,
Bali
INDONESIA
Buletin Studi Ekonomi
Published by Universitas Udayana
ISSN : 14104628     EISSN : 25805312     DOI : https://doi.org/10.24843/BSE.2025.v30.i01
Core Subject : Economy,
Buletin Studi Ekonomi diterbitkan oleh Fakultas Ekonomi Universitas Udayana. Terbit dua kali setahun pada bulan Februari dan Agustus. Berisi tulisan yang diangkat dari hasil penelitian di bidang ekonomi. ISSN 1410-4628.
Arjuna Subject : -
Articles 260 Documents
KONEKSI POLITIK, KOMPENSASI EKSEKUTIF, FINANCIAL DISTRESS, KUALITAS AUDIT, DAN MANAJEMEN LABA : STUDI INDONESIA VS THAILAND A.A. Ayu Nur Cintya Apsari; Ni Ketut Rasmini
Buletin Studi Ekonomi VOLUME.28.NO.01.TAHUN.2023
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/BSE.2023.v28.i01.p03

Abstract

This study aims to obtain empirical evidence regarding the effect of political connections, executive compensation, and financial distress on earnings management with audit quality as a moderating variable in Indonesia and Thailand. This study took place in manufacturing companies listed on the Indonesia Stock Exchange (IDX) and The Stock Exchange of Thailand for the 2016-2020 period with a total sample of 60 samples in Indonesia and 65 samples in Thailand, which were taken using a purposive sampling method. This study uses panel data regression with the STATA application. The results show that political connections in Indonesia and Thailand, as well as executive compensation in Thailand have no effect on earnings management. Executive compensation in Indonesia, as well as financial distress in Indonesia and Thailand have a positive effect on earnings management. Audit quality can weaken the influence of political connections on management in Indonesia. Audit quality is not able to moderate political connections on earnings management in Thailand, executive compensation on earnings management in Indonesia and Thailand, and financial distress on earnings management in Indonesia and Thailand.
CASHLESS SOCIETY: TANTANGAN DAN KESIAPAN PEDAGANG PASAR TRADISIONAL DI KOTA DENPASAR Putu Bagus Wedanta Prasetia; Ni Putu Nina Eka Lestari
Buletin Studi Ekonomi VOLUME.28.NO.01.TAHUN.2023
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/BSE.2023.v28.i01.p08

Abstract

This research was conducted to determine the challenges and readiness of traditional village market traders in implementing a non-cash payment system. This research was conducted using a qualitative approach to the research location in Nyanggelan Market, Panjer Traditional Village. Informants in this study were market heads, banks and buyers or traders in the Nyanggelan market who had used a non-cash payment system. The results of this study indicate the readiness of the Nyanggelan market traders to use a non-cash payment system supported by the market digitization program, but there are still many traders who do not understand using a non-cash payment system.
FENOMENA PANIC BUYING DAN SERVICE CONVENIENCE TERHADAP KEPUTUSAN PEMBELIAN DI KABUPATEN CIAMIS PADA MASA PANDEMI COVID-19 Agi Rosyadi; Andina Eka Mandasari
Buletin Studi Ekonomi VOLUME.28.NO.01.TAHUN.2023
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/BSE.2023.v28.i01.p04

Abstract

Purchasing decision is a process of consumer selection in choosing alternatives to buy a product or service according to their preferences, this process is of course based on the personal awareness of consumers according to the needs and wants of the consumers themselves. The purpose of this study is to analyze the influence of panic buying and service convenience on purchasing decisions during the Covid-19 Pandemic in Ciamis Regency. The research approach used is a quantitative approach with explanatory methods, research instruments through questionnaires. The respondents of the study as many as 50 people were the people of Ciamis Regency, especially housewives with a productive age of 25-45 years who often shop at the Yogya Supermarket Department Store Ciamis, a sampling technique with purposive sampling. Data analysis techniques use multiple regression. The results showed that there was a positive and significant influence of panic buying and service convenience on purchasing decisions during the Covid-19 Pandemic in Ciamis Regency.
FAKTOR-FAKTOR YANG MEMPENGARUHI PURCHASING POWER PARITY MATA UANG NEGARA EMERGING MARKET ASEAN Sucia Cia Azwenda; Alpon Satrianto
Buletin Studi Ekonomi VOLUME.28.NO.01.TAHUN.2023
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/BSE.2023.v28.i01.p09

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis terkait pengaruh inflasi, investasi asing langsung dan net ekspor terhadap purchasing power parity mata uang negara Emerging Market ASEAN. Penelitian ini menggunakan data sekunder yang bersumber dari World Bank, pada periode 2004-2019 di negara Emerging Market ASEAN, yaitu Indonesia, Malaysia, Filipina, Thailand dan Vietnam. Variabel penelitian ini dikelompokan menjadi dua bagian, yaitu variabel terikat dan variabel bebas. Pada penelitian ini variabel bebas terdiri dari inflasi, investasi asing langsung dan net ekspor. Sedangkan purchasing power parity ditetapkan sebagai variabel terikat. Penelitian ini menggunakan analisis regresi data panel dengan menggunakan metode Fixed Effect Model (FEM). Hasil penelitian menunjukkan bahwa inflasi berpengaruh negatif dan signifikan terhadap purchasing power parity negara Emerging Market ASEAN. Artinya naik turunnya inflasi berdampak terhadap naik turunnya purchasing power parity negara Emerging Market ASEAN. Sedangkan investasi asing langsung dan net ekspor berpengaruh positif dan tidak signifikan terhadap purchasing power parity negara Emerging Market ASEAN.
PENGARUH BELANJA PEMERINTAH PUSAT DAN NILAI TUKAR TERHADAP INFLASI DI KOTA TERNATE Satria Tesapati
Buletin Studi Ekonomi VOLUME.28.NO.01.TAHUN.2023
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/BSE.2023.v28.i01.p05

Abstract

This study was conducted with the aim of photographing the effect of central government spending and the exchange rate of the Rupiah against the US Dollar for the period January 2016 to 2022. This study uses the VECM method to determine the long-term and short-term relationship of these variables, to see the response of inflation to spending shocks and exchange rates. and the contribution of each variable. The result of this research is that in the long term only the variable of goods expenditure has a significant effect on inflation. Meanwhile, in the short term, personnel expenditures, goods expenditures and exchange rates have a significant effect on Ternate City Inflation. Inflation's response to shocks in personnel spending and exchange rates was relatively small and short-lived. However, Inflation responds to a relatively large and long-lasting shock in goods spending. If sorted from largest, the contribution of each variable to the movement of inflation is expenditure on goods, exchange rates and then personnel expenditure. The implication of this research is that stakeholders in Ternate City need to pay attention to the surge in personnel expenditure, goods expenditure and exchange rate fluctuations
PENGARUH GAYA KEPEMIMPINAN, DISIPLIN KERJA, LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PADA PT. NAVYA RETAIL INDONESIA Stiven Fransisco Pratama; Mochamad Nurhadi; Chitra Laksmi Rithmaya; Nurcholis Setiawan
Buletin Studi Ekonomi VOLUME.28.NO.01.TAHUN.2023
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/BSE.2023.v28.i01.p10

Abstract

Tujuan penelitian adalah menguji pengaruh gaya kepemimpinan, disiplin kerja dan lingkungan kerja terhadap kinerja karyawan. Teknik pengambilan sampel menggunakan sampel jenuh dengan total responden 73 karyawan pada PT. Navya Retail Indonesia Cabang Surabaya. Teknik analisis yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa gaya kepemimpinan berpengaruh positif signifikan terhadap kinerja karyawan, sedangkan disiplin kerja tidak berpengaruh positif signifikan terhadap kinerja karyawan, dan lingkungan kerja tidak berpengaruh positif signifikan terhadap kinerja karyawan. Implikasi penelitian ini bagi PT. Navya Retail Indonesia adalah memperhatikan aspek gaya kepemimpinan agar dapat meningkatkan kinerja karyawannya.
PENGARUH KOMPETENSI AUDITOR, SISTEM PENGENDALIAN MUTU, KODE ETIK TERHADAP KUALITAS AUDIT DAN DAMPAKNYA PADA STAKEHOLDERS M Sarifudin; Rina Yuliastuty Asmara
Buletin Studi Ekonomi VOLUME.28.NO.01.TAHUN.2023
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/BSE.2023.v28.i01.p01

Abstract

This study aims to examine and analyze the effect of auditor competence, the effectiveness of the implementation of the Quality Control System, and the firmness of sanctions enforcement for violations of the Auditor Professional Code of Ethics on audit quality and its impact on stakeholders trust. This research was conducted on 480 active Public Accounting Firms in Indonesia by random sampling of 83 KAPs with partners and senior auditors representing KAPs. The data analysis method was carried out quantitatively by processing a list of questions that were processed in the form of numbers and the discussion was carried out through statistical calculations using SmartPLS 3.2.9. The test results show that the competence of auditors and the effectiveness of the application of QCS have no effect on audit quality. Meanwhile, the firmness of sanctions enforcement for violations of the auditor's professional code of ethics has an effect on audit quality and has an impact on stakeholders trust. This shows that the stricter the enforcement of sanctions for violations of the auditor's professional code of ethics, the higher the quality of the resulting audit. Good audit results provide confidence for stakeholders, especially investors, as a basis for investment considerations.
PERAN MEDIASI EXPORT MARKET ORIENTATION PADA PENGARUH INTERNATIONAL ENTREPRENEURIAL ORIENTATION TERHADAP EXPORT PERFORMANCE Komang Agus Satria Pramudana; I Wayan Santika
Buletin Studi Ekonomi VOLUME.28.NO.01.TAHUN.2023
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/BSE.2023.v28.i01.p06

Abstract

This research is motivated by a decline in sales to SMEs in Bali due to the COVID-19 pandemic that has hit the whole world. The government is promoting exports to anticipate a weakening local market because of the COVID-19 pandemic. The purpose of this study was to analyze the mediating role of export market orientation on the effect of international entrepreneurial orientation on export performance in export SMEs in Bali. The data in this study will be obtained by distributing questionnaires to export SMEs in Bali. Testing the validity of the data used validity testing and reliability testing. Data analysis techniques using descriptive statistical analysis and inferential statistical analysis (SEM-PLS). The results of the study show that international entrepreneurial orientation has a positive and significant effect on export performance. Export market orientation has a positive and significant effect on export performance. Export market orientation positively and significantly mediates the effect of international entrepreneurial orientation on export performance. The mediating role of export market orientation is partial mediation in the influence of international entrepreneurial orientation on export performance in export SMEs in Bali.
PENGARUH FAKTOR DEMOGRAFI DAN LITERASI KEUANGAN TERHADAP KEPUTUSAN INVESTASI SAHAM Maria Virginia Nggadas; Ica Rika Candraningrat
Buletin Studi Ekonomi VOLUME.28.NO.01.TAHUN.2023
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/BSE.2023.v28.i01.p02

Abstract

This study aims to examine the effect of demographic variables consisting of gender, age, educational background, income level, marital status and professional, as well as financial literacy consisting of dimensions of financial attitudes, financial behavior and financial knowledge on stock investment decisions in the Indonesian Stock Exchange. The results of multiple linear regression tests that have been tested using IBM SPSS Statistic software for Windows version 22 found that demographic factors consisting of gender, age, educational background, income level, marital status and profession have no effect on investment decisions, while the financial literacy variable which consists dimensions of financial attitudes, financial behavior and financial knowledge affect stock investment decision making.
PERBEDAAN KONSUMSI RITUAL AGAMA HINDU SEBELUM DAN SAAT COVID-19 DI KOTA DENPASAR Ni Luh Karmini; I Ketut Sutrisna
Buletin Studi Ekonomi VOLUME.28.NO.01.TAHUN.2023
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/BSE.2023.v28.i01.p07

Abstract

Covid-19 affects the income received by the community because the world economy is experiencing a recession due to restrictions on economic activities. Covid-19 does not reduce the activities of the Balinese people, especially the Balinese Hindu community, in carrying out religious ceremonies. Ritual consumption issued by the Balinese Hindu community, one of which is in the form of expenditure for piodalan sanggah (family temple) which is routinely carried out every six months based on Balinese calendar calculations. This study aims to determine the differences in the consumption of Hindu religious rituals before and during Covid-19, as well as the factors that influence the consumption of Hindu religious rituals. Differences in ritual consumption before and during covid will be tested using the Wilcoxon method. The sample used is 30 respondents who live in Denpasar City. The results showed that there were differences in piodalan consumption before and during the COVID-19 pandemic. The factors that determine ritual consumption are the living environment, family habits, income, determined by the offerings and determined by the stakeholders. according to the Vedas is not just following customs or customs.