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Contact Name
I GST AYU EKA DAMAYANTHI
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bseunud@gmail.com
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+6281933069998
Journal Mail Official
bseunud@unud.ac.id
Editorial Address
Jl. P.B. Sudirman, Dangin Puri Klod, Kec. Denpasar Timur, Kota Denpasar, Bali 80112
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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
PENGARUH BUNGA PASAR, KUPON DAN MATURITY TERHADAP HARGA OBLIGASI DI BURSA EFEK INDONESIA I Gusti Ngurah Satria Wijaya; Ida Bagus Panji Sedana; Luh Gede Sri Artini
Buletin Studi Ekonomi VOL.20.NO.1.FEBRUARI 2015 (PP 1-82)
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Abstract

The Effect Of Market Interest, Coupon and Maturity To Bond Price In Indonesia Stock Exchange. Research on perceived bond is still limited compared to research on stocks in Indonesia. Bonds could be one type of asset is quite interesting, because it is able to provide fixed-income bonds for investors who do not like the risk and can be used as an alternative investment than shares. This research purposes to find the effect of market interest rates, interest rate coupon and maturing bonds against bond prices in Indonesia Stock Exchange. The population in research are all recorded corporate bonds be marketed on the Indonesia Stock Exchange (IDX) from 2009 to 2011 with sample size is as much as 115 bond. Research hypothesis testing used multiple linear regression analysis techniques. Based on the output of the analysis be discovered that the market interest rate is significantly negative effect on bond prices, the coupon rate is significantly positive effect on bond prices, and the maturities are significantly negative effect on bond prices. Keywords: Market Rate, Coupon Rate, Term Maturity, Bond Prices.
PENGARUH RISIKO KEUANGAN DAN PERTUMBUHAN PENJUALAN PADA PROFITABILITAS DAN NILAI PERUSAHAAN PROPERTY I Dewa Ketut Alit Dramawan
Buletin Studi Ekonomi VOL.20.NO.2.AGUSTUS 2015 (PP 83-176)
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Abstract

The Effect of Financial Risk and Sales Growth to Profitability and Value of The Firm. This research is conducted as a mean to determine the effect of financial risk and sales growth to profitability and value of the firm. The study population is a property company that is listed on the Indonesia Stock Exchange 2010-2012. The sample is based on the census in accordance with the definition of the variables used in this research, 26 companies as samples. Variables financial risk is measured by delta EPS divided by delta EBIT, sales growth is measured by the proportion of delta sales each year, profitability with ROA ( return on assets), value of the firm with PBV ( price to book value ). Analysis of the data using path analysis method , in which the financial risk and sales growth as an exogenous variable, value of the firm as an  endogenous variable and profitability as an intervening variable. The research found that the risk of finance and sales growth have positive effect on pofitability, profitability has positive effect on the value of the firm but financial risk value and growth sales have negative effect on the value of the firm. Keywords : financial risk, sales growth, profitability, value of the firm
ANALISIS PREDIKSI KEBANGKRUTAN BERDASARKAN METODE ALTMAN Z-SCORE (STUDI KASUS PADA BANK BUMN YANG TERDAFTAR DI BEI) I Komang Try Satriawan Korry; Made Pratiwi Dewi; Ni Luh Anik Puspa Ningsih
Buletin Studi Ekonomi VOL.24.NO.2.AGUSTUS 2019
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Abstract: Bankruptcy Prediction Analysis Based on the Altman Z-Score Method (Case Study ofState-Owned Banks Registered on the IDX). Bankruptcy phenomena can occur in every company.Based on data from the Deposit Insurance Agency (LPS), there were 90 banks liquidated since 2005 until mid-2018. Based on the phenomenon of bankruptcy that occurred, it was important for banks to be no exception for state-owned banks to recognize the symptoms of financial distress thatled to bankruptcy. The purpose of this study was to determine the prediction of bankruptcy basedon the Altman Z-Score method on state-owned banks listed on the Indonesia Stock Exchange (IDX).The data analysis technique used in this study is descriptive analysis techniques. The sample inthis study used four state-owned banks, namely Bank Negara Indonesia, Bank Rakyat Indonesia,Bank Tabungan Nasional, and Bank Mandiri with the technique of determining saturated samplingsamples and the data used were financial statements for the 2014-2017 period obtained throughofficial IDX sites (www.idx.co.id). The results of the study show that all state-owned banks are inthe gray area for the period of 2014-2017 because the value of the Z-score obtained is between 1.1and 2.6.
PENGARUH NET PROFIT MARGIN, CURRENT RATIO, DEBT TO ASSET RATIO DAN TINGKAT SUKU BUNGA TERHADAP BETA SAHAM SYARIAH PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX Nucifera Julduha; Indra Kusumawardhani
Buletin Studi Ekonomi VOL.18.NO.2.AGUSTUS 2013. (PP 85-190)
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Abstract

Abstract : The Effect of Net Profit margin, Current Ratio, Debt to Asset ratio and Interest Rate of Syariah Beta Stock in The Company That Listed in Jakarta Islamic Index.The aim of this study is to examine whether Net Profit Margin, Current Ratio, Debt to Asset Ratio, and the Interest Rate affect Syariah Stock Beta on the companies listed in Jakarta Islamic Index during 2009-2011. 45 samples were obtained with purposive sampling. Results show that Net Profit Margin, Current Ratio, Debt to Asset Ratio, and the Interest Rate simultaneously affect Syariah Stock Beta, while only net Profit Margin partially affected Syariah Stock Beta.
ANALISIS PENERAPAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH (SIPKD) PADA PEMERINTAH PROVINSI BALI A.A.Ayu Mas Suryaningrat; I Made Suyana Utama
Buletin Studi Ekonomi VOL.23.NO.1. FEBRUARI 2018 (PP 1-153)
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Abstract

Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD) merupakan salah satu bentuk penerapan E-Government dalam rangka mendorong pemerintah daerah untuk menerapkan pengelolaan keuangan yang bersih, efektif dan efisien sesuai konsep value for money yang diamanatkan Undang-undang Nomor 17 Tahun 2003. Pemerintah Provisi Bali menerapkan SIPKD dalam pengelolaan keuangan daerah sejak tahun 2010 untuk mendapatkan pengelolaan keuangan yang transparan, efektif dan efisien serta laporan pertangungjawaban keuangan yang akuntabel dan auditabel. Penelitian ini bertujuan untuk menganalisis Efektivitas Penerapan Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD) pada Pemerintah Provinsi Bali dengan menggunakan analisis SEM Partial Least Square PLS 3.0. Data dalam penelitian ini dikumpulkan dengan menggunakan kuesioner. Sampel yang dipergunakan adalah 96 responden yang diambil dari 32 OPD pada Pemerintah Provinsi Bali. Hasil penelitian ini menunjukkan bahwa penerapan SIPKD pada Pemerintah Provinsi Bali adalah efektif. Kualitas sistem, kualitas informasi, kualitas pelayanan dan kualitas SDM secara langsung berpengaruh positif signifikan terhadap kepuasan pengguna SIPKD pada Pemerintah Provinsi Bali. Kualitas sistem, kualitas informasi, kualitas pelayanan dan Kepuasan Pengguna berpengaruh positif signifikan terhadap manfaat bagi organisasi. Kualitas sistem, kualitas informasi dan kualitas pelayanan secara tidak langsung berpengaruh signifikan terhadap manfaat bagi organisasi melalui kepuasan pengguna. Kata kunci : Efektivitas, E-Government, Value for Money, SIPKD.
ANALISIS DAMPAK SOSIAL, EKONOMI, DAN PSIKOLOGIS PENDERITA HIV AIDS DI KOTA DENPASAR Dewa Putu Yudi Pardita; I Ketut Sudibia
Buletin Studi Ekonomi VOL.19.NO.2.AGUSTUS 2014.(PP 119-211)
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Abstract

The Social, Economic, and Psychological Impacts of  HIV AIDS Sufferers In Denpasar. This study aims to investigate the social, economic, and psychological impacts of HIV AIDS sufferers in Denpasar. Data was collected with accidental sampling of 86 respondents of HIV AIDS sufferers in Denpasar. McNemar test was used to measure the social, economic, and psychological impacts of the respondents before and after being infected with the HIV AIDS disease. The findings of the research indicate that social variables that changes after getting infected are the intensity of the meeting, the intensity of visiting their family or relatives, the intensity of mutual cooperation, and the intensity of attending the invitation of traditional gatherings. The economics variable that changes is only the working hour. The psychological indicators namely stress, frustration, anxiety, anger, denial, shyness, and grief also experienced changes. Keywords: the economic, psychological, and social impacts, HIV AIDS
PENGARUH KEPEMILIKAN ASET, KETERSEDIAAN INFRASTRUKTUR, DAN PENDIDIKAN TERHADAP PENDAPATAN DAN KESEJAHTERAAN RUMAH TANGGA MISKIN Ni Putu Cahya Agung Tika Meidiana; A.A.I.N. Marhaeni
Buletin Studi Ekonomi VOL.24.NO.1.FEBRUARI 2019
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Abstract

Abstract: Effect of Asset Ownership, Availability of Infrastructure, and Education on Incomeand Well-being of Poor Households. The purpose of this research is to know 1) the influenceof asset ownership, infrastructure availability, and education on poor household income;2) Influence of asset ownership, infrastructure availability, education, and income to poorhouseholds ' welfare; 3) indirect influence of asset ownership, availability of infrastructure, andeducation to prosperity through poor household income. The study uses primary and secondarydata with Path analysis methods. The study took 81 samples in the East Bali development area,a sample withdrawal per district in the East Bali development area is each of 27 samples. Theresults concluded that asset ownership was positively influential but insignificant to revenues.The availability of infrastructure has no effect on revenue, while education is positive andsignificant towards revenue. This reflects that the development of human capital througheducation is a crucial determinant to lower the number of poor households. Variable assetownership does not affect welfare, the availability of infrastructure positively affects the welfare,education and income positively and significantly to the welfare.
PENGARUH RETURN ON ASSETS, LEVERAGE, CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN KOMPENSASI RUGI FISKAL PADA TAX AVOIDANCE Tommy Kurniasih; Maria M. Ratna Sari
Buletin Studi Ekonomi Vol 18, No. 1,Februari 2013. (PP 1-84)
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Abstract

This research studied the impact of financial statement indicator to tax avoidance. ROA, leverage, corporate governance, company’s size, and fiscal lost compensation were used as an independent variable which were  assumed have an impact to tax avoidance (dependent variable) proxied by Cash Effective Tax Rates (CETR). This research used purposive sampling criteria and double linear regression analysis test. The result was ROA, leverage; corporate governance, company’s size, and fiscal lost compensation had a simultanous significant impact to tax avoidance in manufactur companies listed in BEI 2007- 2010 period. ROA, company’s size, and fiscal lost compensation influence tax avoidance partially and significantly. Leverage and Corporate Governance had no partial significant influence to tax avoidance. This result was consistent to previous research of Sari and Martani (2010)
PERAN KOMITMEN ORGANISASIONAL DALAM MEMEDIASI PENGARUH KEPUASAN KERJA TERHADAP TURNOVER INTENTION AGEN PT PRUDENTIAL INDONESIA LIFE ASSURANCE DENPASAR I Komang Gede Mahendra; I Gde Adnyana Sudibya; I. G. A. Manuati Dewi
Buletin Studi Ekonomi VOL.22.NO.2. AGUSTUS 2017 (PP 113-261)
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Abstract

This study aims to explain the effect of job satisfaction and organizational commitment toturnover intention and role of organizational commitment in mediating the effect of job satisfactionon turnover intention. The research population is all unit manager at Prudential 4 Denpasarbranch office in Denpasar and use 167 samples with probability sampling method. To determinethe number of samples, used Slovin formula. Methods of data collection using survey methodswith questionnaires as a tool. Data were analyzed using Partial Least Squares analysis. Theresults of the study found that job satisfaction has a significant effect on turnover intention.Organizational commitment was also found to have a significant effect on turnover intention.Furthermore, organizational commitment was found to mediate the effect of job satisfaction onturnover intention. The implication of this research is, in order to suppress the emergence ofintention turnover, top managers of Prudential Indonesia need to maintain employee loyalty,especially the unit manager, to the company. The management of Prudential Indonesia alsoneeds to maintain the suitability of existing work practices in the field with the expectation ofemployees, especially the unit manager, then keep the work situation to be conducive, so as notto cause excessive pressure.Keywords: job satisfaction, organizational commitment, turnover intention
PENGARUH MEKANISME CORPORATE GOVERNANCE PADA PENGUNGKAPAN MODAL INTELEKTUAL (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia) Made Arie Wahyuni; Ni Ketut Rasmini
Buletin Studi Ekonomi VOL.21.NO.1.FEBRUARI.2016 (PP 1-114)
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Abstract

Abstrak : Pengaruh Mekanisme Corporate Governance pada Pengungkapan Modal Intelektual.Penelitian ini bertujuan untuk menganalisis pengaruh mekanisme Corporate Governance padapengungkapan modal intelektual. Mekanisme Corporate Governance diproksi dengan komisarisindependen, konsentrasi kepemilikan, dan komite audit dan menggunakan profitabilitas sebagai variabelkontrol. Modal intelektual diukur dengan menggunakan indeks yang terdiri dari 25 item pengungkapan.Data yang digunakan dalam penelitian ini adalah Annual Report perusahaan manufaktur yang terdaftarpada tahun 2008-2013 di BEI. Sampel diambil dengan metode purposive sampling, dan yang memenuhikriteria sebanyak 96 perusahaan. Analisis data dilakukan dengan analisis regresi linear berganda. Hasilanalisis menunjukkan bahwa komisaris independen dan komite audit berpengaruh positif padapengungkapan modal intelektual, sedangkan konsentrasi kepemilikan tidak berpengaruh padapengungkapan modal intelektual. Hasil penelitian ini diharapkan dapat dijadikan sebagai acuan perencanaanstrategis, pengawasan manajemen dan pengawasan operasional dalam menerapkan praktik-praktikpengelolaan sumber daya yang dimiliki perusahaan. Kata kunci: pengungkapan modal ntelektual, komisaris independen, konsentrasi kepemilikan dan komiteaudit

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