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I GST AYU EKA DAMAYANTHI
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eebunud@unud.ac.id
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Jl. P.B. Sudirman, Dangin Puri Klod, Kec. Denpasar Tim., Kota Denpasar, Bali 80112
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INDONESIA
E-Jurnal Ekonomi dan Bisnis Universitas Udayana
Published by Universitas Udayana
ISSN : -     EISSN : 23373067     DOI : https://doi.org/10.24843/EEB.2024.v14.i04
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
E-Jurnal Ekonomi dan Bisnis Universitas Udayana (EEB) is an electronic scientific journal that publishes the results of economic and business studies. EEB is published periodically every month with an online format. EEB Editor receives written results of studies in the fields of economics, management, and accounting, both empirical and theoretical studies which are analyzed qualitatively and quantitatively and have never and will not be published in other media. The incoming script will be evaluated and edited for uniformity of formats, terms and other procedures according to the style of the environment that applies to the E-Jurnal Ekonomi dan Bisnis Universitas Udayana
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
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Search results for , issue "VOLUME 04.NO.12.TAHUN 2015" : 6 Documents clear
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK MEMBAYAR PAJAK HOTEL, PAJAK RESTORAN DAN PAJAK HIBURAN DI KOTA DENPASAR Ni Luh Mika Trisnawati; I Wayan Sudirman
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.12.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Local taxes still play one’s role, in order to increase tax revenues in the city of Denpasar. Under Law Number 28 of 2011, the tax collection of hotels, restaurants and entertainmentsshall apply self assessment system, so that the taxpayers awareness is the most crucial factor ofthe taxpayersobedience in implementing their obligations and rights in the field of taxation.This study aimstoanalyzethe effect factors  of the taxpayerson their obedienceto pay thehotel, restaurant andentertainmenttaxesin Denpasar. The method used was quantitative research method. The source of data used primary data. Data collection methods used were questionnaires, observation and interviews. Respondents were determined by the formula of slovin, totaling 154 taxpayers comprised of 56 hotel taxpayers, 77 restaurant taxpayers, and 21 entertainment taxpayers. Sampling was done by accidental sampling.Results of hypothesis testing conducted by path analysis showed that,1) the tax knowledge, quality of service and tax audits positivelyinfluenced on the awareness of the taxpayers to pay the hotel, restaurant and entertainment taxes in Denpasar; 2) the knowledge of tax, service quality, tax audits and taxpayer awareness  positivelyaffected on the taxpayersobedience to pay the hotel, restaurantand entertainment taxes in Denpasar; 3) the knowledge of tax does not significat effect on the taxpayersobedience through awareness of the taxpayers to pay the hotel, restaurant and entertainment taxesin the City of Denpasar.Service quality, and tax audits indirectlygave significat effect on the taxpayersobedience through awareness of the taxpayers to pay the hotel, restaurant and entertainment taxesin the City of Denpasar.The awareness of taxpayers mediatedfully the tax knowledge, quality of service, and tax audits on the taxpayersobedience. Based on the results of hypothesis testing that therewere some implications of the knowledge of the public about the importance of paying taxes, through the continuous dissemination of various policies associated with the hotel, restaurant and entertainment taxes in Denpasar so that people are aware and obedient with paying taxes.    
KONTRIBUSI NILAI BUKU DAN PENDAPATAN DALAM MENAMBAH RELEVANSI NILAI LABA Jems Arison Zacharias; Dewa Gede Wirama
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.12.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The aims of this research are to reveal the contribution of book value and revenue in adding the value relevance of earnings. Value relevance of earnings in this study was measured by the explanatory power (adjusted R2) from the regression model between earnings and stock returns. The population in this study is taken from public companies listed on the Indonesian Stock Exchange from 2009-2011. Selection method of the sample was simple random sampling. The data analysis was performed using the descriptive statistics, classical assumption test, simple linear regression and multiple linear regression. The results of this research are that (1) book value contributed in increasing value relevance of earnings, (2) revenue contributed in increasing value relevance of earnings, (3) and the additional value relevance of earnings from revenue is greater than that of the book value.
APLIKASI THEORY OF PLANNED BEHAVIOR DALAM MEMBANGKITKAN NIAT BERWIRAUSAHA BAGI MAHASISWA FAKULTAS EKONOMI UNPAZ, DILI TIMOR LESTE Leonel da Cruz; Sri Suprapti; Kerti Yasa
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.12.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to determine the effect of applications in the theory of planned behavior evokes entrepreneurship intentions. This study was done to help the Faculty of Economics, University of da Paz in East Timor as the basis for a decision application theory of planned behavior and also to contribute to science in terms of entrepreneurship. The population in this study were students who graduated from the course Entrepreneurship program. Techniques in determining the members of the sample using proportionate stratified random sampling technique. Sample size determination based on the formula of Taro Yamane is a sample of 94 people with a number of indicators of research as many as 12 were all tertuan in the form of a statement on the questionnaire. Data analysis method used is multiple linear regression analysis. The results showed that partially where the independent variable X2 is the dominant variable influence on the intention of entrepreneurship, with a beta value of 0.342 and variables occupy the second position is the behavior of the control variables (X3), where in the beta value of 0.276 and ranks third and has The smallest effect is the attitude with value beta of 0.218. Feasibility analysis models indicate R2 value of 0,604, which may mean that 60.4 percent of the variation or the merits of Intention to entrepreneurship can be explained Attitude (X1) subjective norm (X2) and control the behavior X3 together, while the remaining 39.6 percent is explained by other variables not analyzed in this study. The implications of the research that can be raised is increasingly understand the application, the theory of planned behavior intention of increasing entrepreneurship by students of the Faculty of Economics. Therefore, the Faculty of Economics is expected to be able to improve the attitude, subjective norm, and control the behavior of students, and also must expand the department that focuses on entrepreneurship so as to generate entrepreneurial intentions.
PENGARUH MOTIVASI KERJA DAN PENEMPATAN KARYAWAN TERHADAP KEPUASAN KERJA DAN KINERJA KARYAWAN (STUDI PADA ANALIS KREDIT PT. BPD BALI CABANG UTAMA DENPASAR) Sagung Binda Karmita; I Wayan Gede Supartha; Putu Saroyini Priantini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.12.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Work motivation and staff positioning is one of the important issue that need to be taken into account by a management, in order to improve workplace satisfaction rating. Workplace satisfaction and employee performance begins from the appropriate work placement of individual employee, based on interest, talent and followed by motivation from management and their colleague. The purpose of this research is to analyze the influence of work place motivation and work placement to the overall satisfaction and performance of the staff in general. The research use 36 individuals as samples and all of them work inside the credit analysis at the BPD Bali (Regional development bank) of Bali, at their denpasar’s branch office. The method analysis use for it is PLS (partial least square). Variable that we look upon in this research is work motivation, work placement, overall satisfaction and work performance. The final result suggest there is a strongeffect work motivation to work satisfaction. Followed by, appropriate work placement with overall employee satisfaction. Other variable work motivation has positive and significant effect towards the employee performance. Then, appropriate work placement has direct positive effect towards improvement of the work performance. And higher work satisfaction improved the work performance We recommending the company to focus upon the right work placement, because with the right work placement that take into consideration the staff interest and talent, it will create positive effect towards their satisfaction and performance. An employee will able to provide better outcome in their day to day work, if the conditions of right work placement based on talent and skill is fulfilled.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI INITIAL RETURN PADA PENAWARAN SAHAM PERDANA I Gd Nandra Hary Wiguna; I Ketut Yadnyana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.12.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Initial return been gains received by investors in the secondary market because the occurrence of underpricing on the stocks of companies that have an IPO. The aim of this research is to find an initial return of influence. The research  was done in Indonesia Stock Exchange (BEI) in corporations that made IPOs in 2009-2013 periods. The study sample as many as 78 company performed with sampling purposive technique. Multiple regression was used to analyze. The result of multiple regression analysis showed that corporation size and auditor reputation significantly have a negative effect on initial return. While financial leverage significantly has a positive effect on initial return. ROA, EPS, corporation life time, underwriter reputation and industrial sector do not have an effect on initial return. In the light of the result it can be concluded that the determinants of initial return are corporation size, financial leverage, and auditor reputation.
PENGARUH PAJAK PROGRESIF TERHADAP PERILAKU KONSUMTIF, BASIS PAJAK, KEPATUHAN WAJIB PAJAK DAN PENDAPATAN DAERAH PROVINSI BALI ngurah wisnu murthi; made kembar sribudi; ida bagus Purbadharmaja
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.12.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The focus of research on the issue of progressive tax on automobiles in Bali. This policy aims to increase local revenue comes from vehicle taxes, in addition to reducing traffic congestion in cities such as Denpasar and Badung. The research objective to analyze the effect of progressive tax changes on consumer behavior, vehicle ownership (tax base), tax compliance and revenue estimates of Bali . This study used primary data sourced from taxpayers grouped respondents over the ownership of two units and more than two units of four-wheeled vehicles. The sample of respondents was taken as many as 100 people, using probability proportional to size sampling is based on vehicle ownership dispersed population in the district / city in Bali. Data were analyzed using pathway diagrams and structural equation modeling. The results show that changes in marginal tax burden has not been able to lower consumer behavior and the willingness of taxpayers in the ownership of the vehicle (the tax base), but the taxpayers still abiding in the payment of taxes on motor vehicles. Then based on estimates of the taxpayer, although there are changes in the progressive income tax expense increased in the region remains relatively small amount.

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