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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both empirical and theoretical studies which are analyzed qualitatively and quantitatively and have never and will not be published in other media.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 15 Documents
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Search results for , issue "VOLUME.05.NO.12.TAHUN 2016" : 15 Documents clear
PENGARUH PARTISIPASI PENGANGGARAN TERHADAP BUDGETARY SLACK DENGAN ETIKA, BUDAYA ORGANISASI, OPPORTUNISTIC BEHAVIOUR DAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI PEMODERASI Ni Putu Yuni Asih; Ida Bagus Putra Astika; I.G.A Asri Dwija Putri
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.12.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The purpose of this study was to obtain empirical evidence on the effect of budgetary participation on budgetary slack with ethics, organizational culture, opportunistic behaviour and environmental uncertainty as moderating. Methods of data collection in this study used a questionnaire with a sample size of this study was 106 Echelon II, III, IV SKPD Jembrana were selected based on purposive sampling method. Data analysis technique used is the technique moderation regression analysis (MRA). Ethics Variable does not moderate the effect of budgetary participation on budgetary slack, Organizational culture variable does not moderate the effect of budgetary participation on budgetary slack, opportunistic behaviour variable does not moderate the effect of budgetary participation on budgetary slack. environmental uncertainty variable positive and strengthening effect of budgetary participation on budgetary slack. Based on the research results suggested that SKPD build integrated systems in local budgeting in order to create the effectiveness of the organization's budget.
FAKTOR-FAKTOR YANG MEMPENGARUHI PROGRAM GERAKAN MEMBANGUN PRODUKSI TERNAK BERORIENTASI AGRIBISNIS (GEMPITA) TERHADAP KINERJA GEMPITA DI KABUPATEN JEMBRANA Francisca Sagita Hendrayani Bayu Putri; Made Suyana Utama; Made Henny Urmila Dewi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.12.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Poverty can not be separated from national strategies for achieving development. The vision and mission of livestock development in Jembrana is the realization of advanced breeding, efficient, tough and independent towards a prosperous Jembrana through Movement Building Livestock Production Oriented Sustainability (euphoria). This study aims to analyze; 1) influence management organization to the empowerment of livestock groups, 2) effect of management organization and empowerment of livestock on the performance program euphoria, 3) monitoring and evaluation moderating influence management organization and empowerment of livestock on the performance program euphoria, 4) whether the empowerment of livestock group mediating the influence of the organization program management on the performance of euphoria in the district of Jembrana. The research data sources used, there are two primary data obtained from interviews to goat and secondary data obtained from the Animal Husbandry in Jembrana. The research data collection methods used were in-depth interviews and questionnaires, with a number of respondents as many as 80 people. The analysis tool used is Test Validity and Reliability Instruments and structural equation analysis (SEM) with alternative Partial Least Square (PLS-based component SEM).
PENGARUH DEPRESIASI NILAI RUPIAH PADA RETURN SAHAM DAN VOLUME PERDAGANGAN SAHAM PERUSAHAAN MULTINASIONAL DI BURSA EFEK INDONESIA Putu Malindasari; I Made Sukartha; Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.12.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The important of capital market to the national economy makes the Indonesia Stock Exchange (IDX) as a leading economic indicator that is also influenced by micro and macro factors causing the fluctuation of stock prices. The depreciation of the rupiah as macroeconomic factor could affect on stock return and trading volume activity. This research aims to determine the effect of the depreciation of rupiah in stock return and trading  volume activity. Population of sample  are for all companies  listed on the Indonesia Stock Exchange in 2013. Election method using purposive sampling to obtain 58 firms sample. This research uses an event study as its method within a seven day event windows. The event is the hightest  the depreciation of the rupiah every month in 2013. The market reaction is measured by abnormal return and trading volume activity. The study used paired sample t- test and  the result show that there are differences in stock return before and after the depreciation of the rupiah. But there are not diferences trading volume activity before and after the depreciation of the rupiah.
PENGARUH AUDIT FEE, PERENCANAAN AUDIT, DAN RISIKO AUDIT TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI BALI I Komang Agus Julianto; I Ketut Yadnyana; I.D.G Dharma Suputra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.12.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Some cases which involved public accounting firm  prove that few of them still did some violations and have lack audit quality of financial statements. Audit quality is a possibility that the auditor will find and report violations within the client's financial statement. Results of previous studies show that the audit fee, audit plan, and audit risk have an effect on audit quality (Arisinta, 2013). Data collected method using quesionaire. The samples were 80 auditors were selected based on purposive sampling method. The samples were auditor who has at least two years of audit experience in public accounting firm in Bali with assumption that auditor already understand about the ethics in auditing and have a good capability of doing audit field.Data analysis technique used is multiple linear regression analysis. The results obtained are audit fee, audit plan, and audit risk have an positive effect on audit quality.
PENGARUH PEMBERDAYAAN DAN KEPUASAN KERJA TERHADAP KOMITMEN ORGANISASIONAL GURU DI SMK N 1 MAS UBUD Ida Maha Yani; Wayan Gede Supartha; Made Subudi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.12.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Penelitian ini bertujuan untuk 1) Menganalisis pengaruh pemberdayaan psikologis terhadap komitmen organisasional, 2) Menganalisis pengaruh pemberdayaan psikologis terhadap kepuasan kerja, 3) Menganalisis pengaruh kepuasan kerja terhadap komitmen organisasional, dan 4) Menganalisis pengaruh tidak langsung pemberdayaan psikologis terhadap komitmen organisasional melalui kepuasan kerja. Populasi dan sampel dalam penelitian ini adalah 78 guru SMK N 1 Mas Ubud. Pengumpulan data dilakukan melalui observasi, kuisoner dan wawancara. Data yang telah dikumpulkan dianalisis dengan menggunakan Partial Least Square (PLS). Hasil penelitian ini menyimpulkan bahwa 1) Pemberdayaan psikologis berpengaruh positif signifikan terhadap komitmen organisasional, 2) Pemberdayaan psikologis berpengaruh positif signifikan terhadap kepuasan kerja, 3) Kepuasan kerja berpengaruh positif signifikan terhadap komitmen organisasional, dan 4) Pemberdayaan psikologis berpengaruh positif signifikan secara tidak langsung terhadap komitmen organisasional melalui kepuasan kerja.
PENGARUH KUALITAS MAKANAN, KUALITAS LAYANAN DAN LINGKUNGAN FISIK TERHADAP KEPUASAN DAN BEHAVIORAL INTENTIONS ( STUDI DI MÉTIS RESTAURANT ) Meitha Evirasanti; Ketut Rahyuda; Ni Nyoman Kerti Yasa
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.12.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The purpose of this study were to describe and analyze the influence of the quality of food, quality of service and the physical environment on satisfaction and behavioral intentions. The study was conducted in Métis Restaurant, using 150 visitors as sample. Methods of data collection using questionnaires, in which data is analyzed using Structural Equation Model (SEM). Results from this study indicate that quality of food, quality of service and physical environment has a positive and significant direct influence, both for customer satisfaction and behavioral intentions. Satisfaction also has positive and significant effect on behavioral intentions directly.The implication of this study, that the three aspects of dining experiences were able to achieve satisfaction and in the end would create behavioral intentions. The restaurant was suggested to to improve the dinning experience aspects, such as menu variety, friendliness and the lightning level.
PENGARUH WORK ENGAGEMENT PADA KINERJA BENDAHARA PENGELUARAN DENGAN KEPEMIMPINAN TRANSFORMASIONAL SEBAGAI PEMODERASI Ni Luh Putu Astuti; Ni Putu Sri Harta Mimba; Ni Made Dwi Ratnadi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.12.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Research was conducted  to determine the effect on the performance of work engagement treasurer and to determine the ability of transformational leadership moderating influence on the performance of work engagement treasurer BLU Udayana University.The study population was treasurer BLU Udayana University with study respondents were determined by saturation sampling technique with the number of respondents 112. Data source is the primary collected by using a questionnaire that was eligeble validity and reliability. Data is processed once eligible classical assumptions. Data analysis techniques used in the study is a simple linear regression and Moderated Regression Analysis (MRA).. Research model is already qualified test the feasibility of the model and test the coefficient of determination (adjusted R2) of 37,6 percent. The analysis showed that work engagement positive effect on performance BLU treasurer Udayana University. While variable transformational leadership weaken the influence of work engagement on performance BLU treasurer Udayana University.    
FAKTOR-FAKTOR YANG MEMENGARUHI NIAT DAN PERILAKU WHISTLEBLOWING MAHASISWA AKUNTANSI Ni Putu Ika Parianti; I Wayan Suartana; I Dewa Nyoman Badera
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.12.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aimed to analyze the influence of the factors contained in Theory of Planned Behavior are the attitude toward the behavior, subjective norms, and perceived behavioral control on whistleblowing intention and behavior. Specifically, the primary purposes of this study is to examines: (1) influence of attitude toward the behavior on whistleblowing intention, (2) influence of subjective norm on whistleblowing intention, and (3) influence of perceived behavioral control on whistleblowing intention, (4) influence of perceived behavioral control on whistleblowing behavior and (5) influence of whistleblowing intention on whistleblowing behavior. This study conducted with survey method by distributing questionnaires to accounting studen’s Udayana University. The population of this study is 380 accounting students. The sampling method is purposive sampling. The sampling of this study is 175 accounting student. The questionnaire can be used as many as 116 questionnaires. Data analysis is done by path analysis model. The results showed that attitudes toward behavior, subjective norm  and perceived behavioral control have positive effect  on whistleblowing intention. Whistleblowing intention and perceived behavioral control have positive effect  on whistleblowing behavior.
PENGARUH PROFITABILITAS DAN PERTUMBUHAN AKTIVA TERHADAP CORPORATE GOVERNANCE DAN STRUKTUR MODAL Ni Putu Mirah Darmayanti; Luh Putu Wiagustini; Henny Rahyuda
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.12.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study purposed to examine (1) the effect of)profitability on the capital structure, (2) asset growth on the capital structure, (3) profitability on corporate governance, (4) asset growth on corporate governance, and (5) corporate governance on the capital structure. The research´s population was a company registered as a participant in the Corporate Governance Perception Index (CGPI) and the Indonesia Stock Exchange period 2010-2014. The analysis technique used is path analysis using SPSS. The results showed that the profitability has a negative significant effect on the capital structure, assets growth and corporate governance has significant effect to capital structure, profitability has a significant and negative related to corporate governance, and asset growth has not significant effect to corporate governance.  
PREDIKTOR ORGANIZATIONAL CITIZENSHIP BEHAVIOR KARYAWAN DI THE BREEZES BALI RESORT & SPA SEMINYAK A.A. Ngr. Bayu Suryanatha; I Gde Adnyana Sudibya; I Gede Riana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.12.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to 1) analyze the influence of employee satisfaction on organizational commitment, 2) analyze the influence of employee satisfaction on organizational citizenship behavior (OCB), 3) analyze the effect of organizational commitment on organizational citizenship behavior (OCB) and 4) to analyze the role of mediation commitment the organizational influence employee satisfaction on OCB. The population in this study were all employees of The Breezes Bali Resort & Spa Seminyak. Data collected through observation, questionnaires and interviews. Data analysis technique used is PLS (Partial Least Square). Based on the results obtained in this study 1) Job satisfaction positive and significant effect on organizational commitment, 2) Job satisfaction positive and significant effect on organizational citizenship behavior (OCB), 3) Commitment organizational positive and significant effect on organizational citizenship behavior (OCB) and 4) organizational commitment mediates the influence of employee satisfaction on OCB.

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