E-Jurnal Ekonomi dan Bisnis Universitas Udayana
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both empirical and theoretical studies which are analyzed qualitatively and quantitatively and have never and will not be published in other media.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
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DETERMINAN DISHARMONI KUA-PPAS TERHADAP APBD DI KABUPATEN TABANAN
I Gusti Ayu Widia Asri;
IKG Bendesa;
Ida Ayu Nyoman Saskara
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.04.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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APBD merupakan salah satu instrumen utama pembangunan daerah dalam rangka memacu pertumbuhan dan pemerataan ekonomi, serta menyediakan pelayanan dasar yang memadai bagi masyarakat. Strategi penganggaran dalam APBD tidak dapat dipisahkan dengan kebijakan pembangunan untuk mewujudkan pembangunan yang terarah dan akuntabel. Proses penyusunan Rancangan APBD pada umumnya didahului dengan penyusunan kerangka kebijakan anggaran berupa KUA (Kebijakan Umum Anggaran) dan PPAS (Prioritas dan Plafon Anggran Sementara). Penyusunan KUA merupakan upaya untuk mencapai visi, misi, tujuan dan sasaran yang ada dalam Rencana Strategis Daerah (Renstrada). Penelitian ini bertujuan menganalisis variabel-veriabel penyebab disharmoni antara KUA-PPAS dengan APBD pada Pemerintahan Kabupaten Tabanan serta menganalisis variabel yang paling dominan penyebab disharmoni antara KUA-PPAS dengan APBD. Variat KUA-PPAS yang terdiri dari variabel kompetensi SDM , dana perimbangan/ transfer, dan transparansi publik, sedangkan variat APBD yang terdiri dari variabel perencanaan anggaran, dan politik anggaran melalui Analisis korelasi canonical. Lokasi penelitian dilakukan di Pemerintah Kabupaten Tabanan. Jenis data yang digunakan dalam penelitian ini adalah data primer yang didukung dengan data sekunder. Pengumpulan data dilakukan melalui penyebaran kuesioner kepada Pengelola Keuangan (Pengguna Anggaran, Pejabat Penatausahaan Keuangan dan Pejabat Pelaksana Teknis Kegiatan) pada Satuan Kerja Perangkat Daerah (SKPD) di Pemerintah Kabupaten Tabanan. Populasi yang digunakan adalah pengelola keuangan di masing-masing SKPD, dimana jumlah SKPD yang ada sebanyak 40 SKPD dengan penentuan sampel dengan purposive sampling masing-masing 3 responden pada setiap SKPD sehingga total sampel sebanyak 120 orang. Hasil analisis menunjukkan bahwa, untuk variat KUA-PPAS, korelasi yang paling tinggi adalah variabel transparansi publik karena transparansi publik dapat mengakomodasi partisipatif masyarakat terkait anggaran dan dapat memberikan informasi kepada pihak-pihak yang berkepentingan sebagai bahan evaluasi dan dalam pengambilan keputusan. Variabel lain yang mempunyai korelasi tinggi dengan variat KUA-PPAS adalah Kompetensi SDM yang merupakan pelaku dari tahap perencanaan, penganggaran hingga pelaksanaan. Untuk variat APBD, variabel yang korelasinya tertinggi adalah perencanaan anggaran karena perencanaan anggaran merupakan instrument terpenting bagi pemerintah dalam menetapkan prioritas – prioritas program pembangunan yang didukung oleh data-data yang akurat dan sesuai dengan peraturan perundang – undangan
Kepuasan Sebagai Pemoderasi Pengaruh Keadilan Distributif, Penegakan Sanksi pada Kepatuhan Wajib Pajak Hotel dan Restoran
Wayan Budhiarsana;
A.A.N.B. Dwirandra;
I Nyoman Wijana Asmara Putra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.04.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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Distributive justice and the enforcement of sanctions have not a linear effect on hotels and restaurants tax compliance because contingencies effect from taxpayer satisfaction. The study intends to determine distributive justice, enforcement of sanctions and the satisfaction of taxpayer effects on hotels and restaurants tax compliance. The study take 76 respondents hotel and restaurant in Tabanan Regency, by the Slovin formula and determined randomly. Collecting data using questionnaires from some previous researchers. Data analysis using multiple regression analysis and Moderated Regression Analysis. Positive effect showed by distributive justice, sanctions enforcement, and taxpayer satisfaction on hotels and restaurants tax compliance. The taxpayer satisfaction moderate the effect of the enforcement of sanctions on hotels and restaurants taxpayer compliance, but it doesn’t moderate the distributive justice effect on hotels and restaurants taxpayer compliance.
Pengaruh Dukungan Organisasional Dan Kepuasan Kerja Terhadap Komitmen Organisasional (Studi Pada Koperasi Simpan Pinjam Di Denpasar Utara)
I Nyoman Resa Adhika;
I Gede Riana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.04.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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One's commitment to the organization (organizational commitment) is often a very important issue in the world of work. Employees who are emotionally committed to the organization demonstrate higher performance, reduce absenteeism, and likely to quit their jobs reduced. The realization that the higher the employee's performance will depend on organizational commitment. Higher organizational commitment will be affected by the employee job satisfaction and organizational support. The purpose from this research for analyze: (1) the influence of organizational support against job satisfaction, (2) the influence of organizational support against organizational commitment, (3) influence of job satisfaction employee against organizational commitment. Amount of samples in this research as many as 60 people employees on Cooperative Savings and Loans in territory North Denpasar. Engineering samples is Random Sampling and data is were collected with using questionnaire. Technique of analysis which used is Model Analysis of Path. Result of research find that support influential organizations positive against job satisfaction of employees, support influential organizations positive against organizational commitment and job satisfaction employee has positive influence against commitment organizational. Implications from the results of this research is the support organizations need be given maximally in order to enhance the job satisfaction employee on Cooperative Savings and Loans in territory North Denpasar. When satisfaction officer job increased will be able enhance the of organizational commitment of employees on Cooperative Savings and Loans in territory North Denpasar. Keywords : Organizational Support, Job Satisfaction and Organizational Commitment
PENGARUH KARAKTERISTIK PERUSAHAAN DALAM MEMODERASI HUBUNGAN ANTARA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN PERSEPSI INVESTOR
putu gede wisnu permana;
Ni Ketut Rasmini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.04.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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Perusahaan semakin menyadari bahwa keberlangsungan hidupnya tergantung pada hubungan perusahaan dengan masyarakat dan lingkungan tempat perusahaan beroperasi. Pengungkapan corporate social responsibility (CSR) merupakan tindakan yang dilakukan oleh suatu perusahaan untuk mengintegrasikan aspek sosial dan lingkungan ke dalam operasi bisnis secara berkelanjutan guna menyeimbangkan kepentingan dan kesejahteraan stakeholders. Penelitian ini menguji apakah karakteristik perusahaan memoderasi pengaruh pengungkapan CSR, pada persepsi investor di Bursa Efek Indonesia dari tahun 2011 sampai dengan 2012. Metode pemilihan sampel menggunakan purposive sampling pada perusahaan yang terdaftar dalam Indeks Kompas 100 dengan 169 pengamatan. Data dianalisis dengan menggunakan moderated regression analysis. Model regresi telah lulus uji asumsi klasik. Hasil penelitian menunjukan bahwa karakteristik perusahaan memoderasi hubungan antara pengungkapan CSR dan persepsi investor.
PENGARUH PARTISIPASI PENGANGGARAN PADA SENJANGAN ANGGARAN DI UNIVERSITAS UDAYANA DENGAN INFORMASI ASIMETRI DAN MOTIVASI SEBAGAI PEMODERASI
Ni Made Intan Priliandani;
I. B. Putra Astika
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.04.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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This research was conducted at the Udayana University. This study took university as the object because education is an important factor in establishing the human characteristic and mind. The purpose of this study was to test the effect of budgetary participation on budgetary slack with asymmetric information and motivation as moderating variables. The population of this study was 123 people taken from Udayana University, which consists of the Deans, the first Vice of Dean, the second Vice of Dean, the third Vice of Dean, the Director of Postgraduate Program, the first Assistant Director, the second Assistant Director, Head Section and Sub-section of each faculty. The sampling technique used in this study was saturated sampling technique in which all members of the population became the sample. The data analysis technique used in this study was a simple linear regression analysis and Moderated Regression Analysis (MRA). The result of this study shows that budgeting participation influences the budgetary slack. Another result shows that the interaction within variables of asymmetric information may moderate relationship between budgetary participation and budgetary slack. Other moderating variables such as motivation cannot moderate the relationship between budgetary participation with budgetary slack.
PENGARUH KUALITAS PRODUK DAN REPUTASI MEREK TERHADAP KEPUASAN DAN LOYALITAS PELANGGAN MIE INSTAN MEREK INDOMIE DI KOTA DENPASAR
Wayan Sanjaya;
Ketut Rahyuda;
Made Wardana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.04.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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Product quality and brand reputation are factors that determine customer satisfaction and loyalty in determining which products will be purchased or used so that product quality and brand reputation are key to the success of a company. The purpose of this study was to determine the effect of product quality to customer satisfaction brand Indomie instant noodle products in Denpasar, to determine the influence of the brand's reputation for customer satisfaction brand Indomie instant noodle products in Denpasar, and to determine customer satisfaction to customer loyalty brand instant noodle products Indomie in Denpasar. The population in this study are all Indomie instant noodle product users in the city of Denpasar. The sample scarried out by non-probability sampling techniques. The samples used as many as 160 respondents. The research data is primary data obtained through a questionnaire using Likert scale. Research hypothesis testing using SEM analysis techniques with tools AMOS. The results showed that: product quality and significant positive effect on customer satisfaction, brand reputation and significant positive effect on customer satisfaction, and customer satisfaction and significant positive effect on customer loyalty. Based on these results, the reputation of the brand Indomie instant noodles to note with regard to the benefits perceived by the customer, maximizing marketing through advertising and promotion.
PENGARUH PERSEPSI KEADILAN DALAM PEMULIHAN LAYANAN TERHADAP PERILAKU WISATAWAN PASCA PENANGANAN KELUHAN
Agus Md Yoga Iswara;
Ni Wayan Sri Suprapti;
I G.A. Ketut Gede Suasana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.04.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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The purpose of this study was to explain the effect of procedural justice, distributive justice, and interactional justice on customer satisfaction of the complaint handling. In addition, this study also aimed to explain the effect of customer satisfaction of the complaint handling on consumer behaviour of trust, word of mouth, and loyalty. Subject were the customer whose stay or visiting The Ubud Village Resort & Spa, by using 150 respondents. Those sample was determining by using the purposive sampling along with analise technique data called Structural Equation Modeling with AMOS suport application tools. The result of this study found that, procedural justice, distributive justice, and interactional justice bring significant and positive impact toward customer satisfaction of the complaint handling. Meanwhile, customer satisfaction of the complaint handling brings significant and positive impacts toward customer behavioural of trust, word of mounth, and loyalty.
KINERJA PT BANK PERKREDITAN RAKYAT (BPR) NAGA BERBASIS BALANCED SCORECARD DI GIANYAR
Ida Ayu Suryaningrat Intan Sari;
I Gusti Bagus Wiksuana;
Luh Gede Sri Artini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.04.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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Balanced Scorecard merupakan sebuah konsep manajemen yang mengukur kinerja perusahaan melalui empat perspektif. Keempat perspektif ini mewakili tiga stakeholder utama dari perusahaan yaitu para pemegang saham, customers dan para karyawan. Penelitian ini merupakan studi kasus untuk mengetahui penilaian kinerja PT BPR NAGA berbasis balanced scorecard dari tahun 2011 sampai tahun 2014. Berdasarkan penelitian yang dilakukan diperoleh hasil pada perspektif keuangan, empat rasio keuangan yang digunakan yaitu NPL, LDR, BOPO dan ROA menunjukkan kondisi yang sehat. Perspektif pelanggan walaupun terjadi penurunan tingkat pertumbuhan nasabah tetapi tingkat kepuasan nasabah berada dalam kondisi puas. Perspektif proses bisnis internal berdasarkan rasio realisasi kredit dan service cycle efficiency (SCE) menunjukkan adanya peningkatan dalam penyaluran kredit ke masyarakat. Perspektif Pembelajaran dan Pertumbuhan baik tingkat employee retention dan tingkat kepuasan karyawan menunjukkan hasil yang puas. Secara keseluruhan penilaian kinerja PT BPR NAGA berbasis balanced scorecard berada dalam kondisi baik dengan nilai indeks komposit yang diperoleh sebesar 3,012.
PERAN KOMITMEN ORGANISASI DAN SATUAN KERJA PERANGKAT DAERAH DALAM MEMODERASI PENGARUH PARTISIPASI PENGANGGARAN PADA SENJANGAN ANGGARAN
Si Made Ayu Sri Wardani Yasa;
I Dewa Nyoman Badera
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.04.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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This study was conducted to determine the effect of budgetary participation on budgetary slack in local government Tabanan. The aim of research to examine the effect of budgetary participation on budgetary slack and organizational commitment and characteristics on SKPD as a moderating variable in Tabanan Regency Government. This study was conducted in 41 SKPD in Tabanan Regency. Sampling was done by nonprobability sampling method with saturated sampling technique. Data was collected by survey. The dependent variable in this study is the budgetary slack and the independent variable was the participation of budgeting as well as moderating variable is the commitment of organizations and SKPD characteristics. Respondents are 123 people in the district goverment officials Tabanan who participated in the preparation of the budget. Data were analyzed with regression moderation by the method of interaction (Moderated Regression Analysis/MRA). The results show budgetary participation influence on budgetary slack. Organizational commitment does not moderate the effect of budgetary participation on budgetary slack. SKPD characteristics moderate the effect of budgetary participation on budgetary slack. Supervision and monitoring should be done to anticipate budgetary slack
KOMPARASI RELEVANSI NILAI INFORMASI AKUNTANSI DAN MANAJEMEN LABA SEBELUM DAN SESUDAH ADOPSI IFRS
Made Anggia Pramita Sukma;
I Ketut Yadnyana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.04.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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This research reveals comparability of value relevance and earnings management in the period Post-IFRS and Pre-IFRS. Value relevance of accounting information that used in this research is measured by earnings and book value using Ohlson method. Earnings management is measured by discretionary accruals using Modified Jones Model. Population in this research is all non-financial companies listed on the Indonesia Stock Exchange. This research takes four years of observation. The method of sample selection is purposive sampling. Chow test proves that listed companies engage in increase significantly of value relevance after full IFRS adoption. The results show a significant declining of earnings management after full IFRS adoption proved by paired sample t-test. It is suggested that further research add other variables such as conservatism and timely loss recognition.