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Contact Name
I GST AYU EKA DAMAYANTHI
Contact Email
eebunud@gmail.com
Phone
+62 812-3768-5227
Journal Mail Official
eebunud@unud.ac.id
Editorial Address
Jl. P.B. Sudirman, Dangin Puri Klod, Kec. Denpasar Tim., Kota Denpasar, Bali 80112
Location
Kota denpasar,
Bali
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,
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both empirical and theoretical studies which are analyzed qualitatively and quantitatively and have never and will not be published in other media.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
Articles 15 Documents
Search results for , issue "VOLUME.05.NO.05.TAHUN 2016" : 15 Documents clear
PERAN KEPERCAYAAN MEMEDIASI PENGETAHUAN DENGAN PARTISIPASI PENGGUNA TOKO ONLINE DI KOTA DENPASAR Made Dhena Yunita Sari; I Putu Gde Sukaatmadja; Ni Nyoman Kerti Yasa
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.05.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Increasingly rapid development of the internet has made major contributions to its user especially in online transaction. Although online transaction has a high risk, yet its also increase. The enhancement of user online transaction related to trust and knowledge user. This research was aimed to identify the role of trust in mediating knowledge toward online shop user participation in Denpasar city. The populations in this research were all internet user’s ever online transaction in Denpasar. The method of sample determination is purposive sampling, the total numbers of sample were 185 people. The research hypothesis test used Structural Equation Modeling (SEM) and Sobel Test. The results were knowledge has directly positif effect and significant to trust of online transaction  user; knowledge has directly positif effect and significant to participation; trust has directly positif effect and significant to participation ; trust has significant partial mediating knowledge effect to user online shop participation. In this research help business owner for increasing trust of online shop customers  for example focus on safety and satisfaction of transaction and educate customers for online shop participation.
PENGARUH INVESTMENT OPPORTUNITY SET (IOS) PADA KEBIJAKAN DIVIDEN TUNAI DENGAN UMUR PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Ni Luh Putu Puspita Sari; I Ketut Budiartha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.05.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This research is aimed to examine the impact of IOS on cash devidend policy with firm age as moderating variable. Population in this research is the public companies which are listed at Indonesian Stock Exchange year 2006-2011. Sample is determined using purposive sampling technique. All of samples are grouping based on corporate life cycle stages as three big groups are: growth, mature, and decline.Hypothesis is tested for each corporate life cycle stages with moderated regression analisys methode. This research results that on the growth, IOS affect positively towards cash dividend policy. On the other hand, on the mature and decline stage IOS affect positively towards cash dividend policy but not significant. On the growth, mature, and decline stage, has no capability to moderate the relationship between IOS with cash dividend policy. Firm age on the decline stage is independent variable that affect positively significant towards cash dividend policy.
KINERJA LEMBAGA PERKREDITAN DESA BERBASIS BALANCED SCORECARD SEKECAMATAN BULELENG Made Amanda Dewanti; Luh Putu Wiagustini; Ida Bagus Panji Sedana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.05.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The purpose of this research is know the performance of LPD Buleleng district with Balanced Scorecard Method are evaluated by four perspectives: financial perspectives, customer perspectives, Internal business process perspectives, learning and grow perspectives. In Accordance with the objectives, this research is descriptive research. The Results of this research based on the analysis of the financial perspectives this indicator for performance with healty predicate, the perspectives of costumers is an indicator for a good performance by category, internal process perspective is an indicator for good performance by category and for the last perspective is learning and growth perspective is an indicator for good performance by category. Overall performance LPD showed good performance in the category.
PENGARUH BELANJA PEMBANGUNAN TERHADAP KETIMPANGAN DISTRIBUSI PENDAPATAN DAN KESEJAHTERAAN MASYARAKAT KABUPATEN/KOTA PROVINSI PAPUA Lidwina Lidia Kasipmabin; Nyoman Djinar Setiawina; Ida Bagus Putu Purbadharmaja
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.05.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

ABSTRACT Financial Management through the Shopping District (Education, Health , Social and Community Empowerment Papua) that have not been used optimally and fully powered and sustained well-being of the people of Papua . This study aims to determine the effect of development expenses (social, health , education, empowerment of rural communities) to inequality of income distribution and welfare districts / cities province. The data used are secondary data obtained from the Central Statistics Agency (BPS) Papua and other related institutions. Analytical techniques used are strip analysis or path analysis and descriptive analysis. The results of this study showed that from 2010 up to 2012 the production of social government has a direct and significant influence on the inequality of income distribution of the society. Government spending in health has a direct influence on the inequality of income distribution and the welfare of society , but not significant. Education government spending and significant indirect effect on the well-being of society through the inequality of income distribution. Production government areas of community empowerment villages have a direct influence on the distribution of income inequality and welfare districts / cities Papua but not significant. There is no significant influence of the development expenses (social, health, education and empowerment of rural communities) to the welfare of society as a direct or indirect indication that the regional government prefers let the suitability or compatibility estimates, are estimates innovative optimization, as well as the political will and government's commitment to the allocation of production according to the needs of the community to improve the county budget to social well- being of society, health, education as well as the empowerment of rural communities can be increased according to the expected government over the years. Keywords: cost of development, inequality of income distribution, prosperity.
ANALISIS PENGARUH PEMBERDAYAAN DAN KINERJA UMKM TERHADAP KESEJAHTERAAN PELAKU UMKM DI KABUPATEN SIKKA-NTT Magdalena Silawati Samosir; Made Suyana Utama; A.A.I.N Marhaeni
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.05.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The purpose of this study was to analyze the effect of empowering MSME onMSME performance, analyze the influence of empowerment and performance of MSMEs in the welfare of SMEs in SikkaRegency-East Nusa Tenggara, and analyze the indirect effect of empowerment onwelfare through the performance of MSME in Sikka Regency- East Nusa Tenggara. Data source of this research was primary data obtained from the direct interviews using questionnaires to 105 MSME and secondary data were obtained from the Office of Cooperative in Sikka Regency - East Nusa Tenggara. Sample collectionused nonpropability sampling method with accidental sampling technique. Data analysis technique of this research was descriptive analysis and PLS. The resultof statistical analysis showed the average of empowerment variables were variables with the highest loading value i.e.0.901, in the performance variable,the highest loading value was capital variables i.e. 0,856 and welfare variable,the highest loading value was the education variable, 0.819. While the resultof PLS analysis concluded that the MSME empowerment had a significant and positive effect on the performance of MSME and empowerment and performance of MSME hada significant and positive effect on the welfare of MSME, and performance significantly had a role to mediate the effect of empowerment on the welfare of MSME in Sikka Regency- East Nusa Tenggara. Therefore there should be an increase in empowerment and performance of MSME in order to increase the degree of welfare of MSME.  
KINERJA SAHAM PERUSAHAAN KEUANGAN DAN NON KEUANGAN BERDASARKAN SHORT-TERM UNDERPRICING DAN LONG-TERM UNDERPERFORMANCE I Gusti Ayu Made Agung Mas Andriani Pratiwi; I Wayan Ramantha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.05.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The purpose of this research is to investigate the difference in financial and non financial companies stocks performance that conducting an IPO at the Indonesia Stock Exchange in 2001-2011, based on the short-term underpricing and long-term underperformance. The sample was collected by using purposive sampling technique. The data analysis technique is different parametric test Independent Sample t-Test and different non parametric test Mann-Whitney U Test. The research results obtained in this study shows that there are differences infinancial and non financial companies stocks performance that conducting an IPO at the Indonesia Stock Exchange in 2001-2011, based on the short-term underpricing. However, on long-term underperformance, the results shows that there is no difference in their stocks performance.
PENGARUH TINGKAT KECERDASAN DAN PENGALAMAN AUDIT TERHADAP KESIAPAN AUDITOR DALAM MENGHADAPI AFTA 2015 (Studi Empiris pada Auditor di Kantor Akuntan Publik Provinsi Bali) I Gst Agung Krisna Lestari; I Made Sadha Suardikha; Ni Made Dwi Ratnadi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.05.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The Level of auditor comprehension especially in pacing IFRS and audit experience were important thing to know  auditor’s readiness to face 2015 AFTA. Motivation Theory theory purposed by Gibson in 2004 was the main theory. the primary data was used as data collection method in this research in which it was done to 75 of  98 auditor spread in nine KAP located in Bali. This research used multiple linear regression with assistant of SPSS version 17 as analysis data method. The result of this research was that comprehension level had positive impact for auditor’s readiness to face 2015 AFTA, audit experience as well. The conclusion of this research was that auditors having high comprehension level especially in understanding IFRS and having good readiness level, would prefer to have high readiness level to face 2015 AFTA.  
PENGARUH JENIS INDUSTRI, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN KEPEMILIKAN ASING TERHADAP KINERJA MODAL INTELEKTUAL I Nyoman Trisna Supradnya; I Gusti Ketut Agung Ulupui
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.05.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This research aims to examine the influence of industrial type, managerial ownership, institutional ownership, and foreign ownership on intellectual capital performance. The intellectual capital performance is measured by Extended Value Added Intellectual Capital Plus (E-VAIC Plus) which was developed by Ulum (2014). Population of this research is 491 listed companies in Indonesia Stock Exchange in the years 2012-2014. The sampling was created through purposive sampling technique that resulted in 49 companies samples. Multiple regression was used to analyze the influence of the independent variables on the dependent variable. The result of multiple regression analysis shows financial industrial type of intellectual capital performance is higher than non financial industrial type of intellectual capital performance, institutional ownership and foreign ownership have positive influence on intellectual capital performance. Managerial ownership does not influence intellectual capital performance.
KEJELASAN SASARAN ANGGARAN DAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI PENGARUH KOMPETENSI PEGAWAI PADA KINERJA PENYERAPAN ANGGARAN I Made Arthana; Ni Putu Sri Harta Mimba; Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.05.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to prove empirically regarding budget goal clarity and organizational commitment as a moderating effect of employees’ competence on budget absorption performance of working unit at the payment scope of the State Treasury Services Office of Denpasar. Sampling method used was a simple random sampling with a sample of 289 people. This study used primary data by distributing questionnaires as a hypothetical test tool. Secondary data as a complementary data being used was a budget data and realization of working unit at the payments scope of the State Treasury Service office of Denpasar in the year of 2014. Analysis technique being used was Moderated Regression Analysis. Results of study showed that employees’ competency have positive effect on budget absorption performance. Budget goal clarity and organizational commitment strengthened the effect of employees’ competence on budget absorption performance.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERSEPSI INVESTOR DENGAN PROFITABILITAS DAN KEPEMILIKAN MANAJEMEN SEBAGAI VARIABEL PEMODERASI Luh Winda Pratiwi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.05.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

ABSTRACT This study aims to test the effect of CSR (Corporate Social Responsibility) disclosure on investor’s perception using profitability and management’s ownership as moderating variables. Populations of this study are firms listed in Indonesian Stock Exchange in 2012. The sampling technique used is purposive sampling therefore there are 118 firms used in analysis. The hypothesis is tested using the interaction test Moderated Regression Analysis. Based on the analysis results, it can be concluded that CSR disclosure has no effect on investor’s perception. Profitability moderate the effect of CSR disclosure on investor’s perception while management’s ownership can not moderate the effect of CSR disclosure on investor’s perception. Keywords: investor’s perception, corporate social responsibility disclosure, profitability, management’s ownership

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