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I GST AYU EKA DAMAYANTHI
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eebunud@gmail.com
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+62 812-3768-5227
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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both empirical and theoretical studies which are analyzed qualitatively and quantitatively and have never and will not be published in other media.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
 1   2 
Search results for , issue "VOLUME.06.NO.02.TAHUN 2017" : 15 Documents clear
PERBEDAAN KINERJA SKPD YANG BELUM DAN SUDAH MELAKUKAN PENILAIAN RISIKO (STUDI PADA DINAS KESEHATAN GIANYAR) Komang Indah Mediani
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.02.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The performance of Public sector is influenced by an uncertainty, giving a positive influence (opportunity), or negative influence (risk). The high change and demands for a quality service for government institution, so that a risk assessmen is needed. The study aims to determine differences in Gianyar regency health office performance before and after doing a risk assessment. The research is a case study with quantitative data in the form of secondary data, the performance of health services, (as measured by the Minimum Service Standards). The data is examined with parametrik paired sample t test. The sensitivy analisys is done in health service in Badung Regency to convince that the risk is a cause for an increase performance. The results of the examination shows that there is no difference performance before and after doing the risk assessment in health service in Gianyar Regency. This is supported by the sensitivity test showed different results.
PENGENDALIAN ANGGARAN YANG KETAT DAN ORIENTASI WAKTU SEBAGAI PEMODERASI PENGARUH ANGGARAN PARTISIPATIF PADA SENJANGAN ANGGARAN Sang Ayu Putu Puji Astuti; Dewa Gede Wirama; Ni Ketut Rasmini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.02.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Previous researches concerning the influence of participatory budgeting on budgetary slack found inconsistent results. The purpose of this research is to determine the influence of participatory budgeting on budgetary slack with tight budgetary control and time orientation as moderating variables in Gianyar local government SKPD’s. Data was collected by the use of questionnaires and respondents were selected by purposive sampling method. The analysis technique used are simple regression and moderated regression analysis. The result of analysis shows that participatory budgeting had no positive effect on budgetary slack, tight budgetary control weaken the influence of participatory budgeting on budgetary slack, and  time orientation does not  moderate the influence of participatory budgeting on budgetary slack
FAKTOR-FAKTOR YANG MEMPENGARUHI PRODUKSI BUDIDAYA IKAN LELE DI KOTA DENPASAR A.A.N.B Surya Negara; Nyoman Djinar Setiawina; Made Heny Urmila Dewi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.02.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Fisheries potential contained in Denpasar into its own records in an effort to increase aquaculture production in an effort to meet market demand for catfish in the province of Bali. Denpasar city is the economic center in the Province of Bali which rely on the tourism sector, in addition there are other sectors that are still not optimized which became the supporting sectors of the tourism economy is agriculture aquaculture catfish. The continued development of the economy of the city of Denpasar and many protein content in catfish make a lot of businesses that provide home eating catfish catfish so demand will increase. However, the production is still small, the demand for catfish still can not be met. This research was conducted in Denpasar with a population of 50 groups taking catfish farming. The data were collected by distributing questionnaires and in-depth interviews. Furthermore, the data that has been analyzed with multiple linear regression analysis using SPSS version 22.  
KEMAMPUAN GOOD CORPORATE GOVERNANCE DALAM MEMODERASI PENGARUH INTELLECTUAL CAPITAL DISCLOSURE DAN REPUTASI AUDITOR PADA NILAI PERUSAHAAN I Made Joni Suparsa; I Wayan Ramantha; I Dewa Nyoman Badera
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.02.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The purpose of this study was to obtain empirical evidence about the ability of good corporate governance in the moderating influence of intellectual capital disclosure and auditor reputation on the value of companies listed on the Indonesia Stock Exchange 2011-2014 period. Signalling Theory, Contingency Theory and Legitimacy Theory is a theory that underlies this study. The sampling method used was purposive sampling, and the sample size in the study was 56 companies. The analysis technique used is Moderated Regression Analysis (MRA). The results obtained indicate that good corporate governance is not able to moderate the influence of intellectual capital disclosure in the company's value. But good corporate governance reinforces the influence of auditor reputation on the value of the company.
ANALISIS PERBEDAAN PERILAKU ETIS PELAKU AKUNTANSI DALAM ETIKA PENYUSUNAN LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH KABUPATEN BADUNG IGAA. Rai Utami Handayani; Ni Made Dwi Ratnadi; IGAM Asri Dwija Putri
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.02.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The aim of this study was to analyze the differences in accounting principals of ethical behavior based on the individual characteristics of the ethics of the financial statements of the local work force. Methods of data collection using questionnaire techniques. This study uses analysis  techniques Mann Whitney U - Test. The result is the behavior of agents belonging to the category of accounting internal locus of control is more ethical than external locus of control. The behavior of agents accounting including senior category no more than ethical the juniors in the ethics of the financial statements of the local work. Accounting actor's behavior women are not more  ethical than men. The behavior of agents accounting category benevolents more ethical than entitleds. The behavior of agents accounting educational background in accounting is no more ethical than non ethical accounting in preparing the financial statements of the local work force.    
STUDI KELAYAKAN PEMBANGUNAN PUSAT PERBELANJAAN COKROAMINOTO I Kadek Sutika; I G. B. Wiksuana; Luh Gede Sri Artini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.02.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study was concerned with the evaluation of investment plans of Tjokroaminoto Shopping Center planned by the Government of the City of Denpasar. Provision of facilities in the form of the construction of Shopping Center located at Tjokroaminoto, the Village of North Pemecutan, Denpasar. This study aimed to determine the feasibility of the development plan of government assets which would be revitalized to be Shopping Center from the legal, technical and management, market and marketing, social and financial aspects. The data was collected through observation and interview methods. The results of the feasibility study showed that the construction of Shopping Centre is feasible both from a legal, technical and management, market and marketing, and social and financial aspects. The assessment of the financial aspects was indicated by the ARR amounting to 50.32%; PP would be 4.6 years; Positive NPV totaled Rp 95,747,663,065; and PI was 1.83.
PENGARUH LINGKUNGAN KERJA DAN MOTIVASI SERTA KOMPENSASI TERHADAP SEMANGAT KERJA PEGAWAI DINAS KESEHATAN KABUPATEN TABANAN I Gde Made Kusuma Jaya; I Gde Adnyana Sudibya; I Nyoman Sudharma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.02.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Work environment, motivation, and compensation is an important thing to consider in retaining and attracting qualified human resources. This study aims to demonstrate empirically the effect of the work environment, work motivation, and compensation for employee morale in Tabanan District Health Office. The sampling method used in this research is total sampling method with a sample of 85 respondents. This study uses primary data by distributing questionnaires as a means of testing the hypothesis. Secondary data as a complement to the data used is the budget and actual performance of employees in Tabanan District Health Office in 2015. The analysis technique used in this research is Multiple Regression Analysis. Prior to test hypotheses, first tested the validity and reliability, the classic assumption test and assess the goodness of fit regression model. The results showed that the working environment a significant effect on employee morale. Motivation significant effect on employee morale. Compensation significant effect on employee morale in Tabanan District Health Office
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PADA PENGHENTIAN PREMATUR PROSEDUR AUDIT NI PUTU RISKI MARTINI
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.02.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

ABSTRAK Penghentian prematur prosedur audit merupakan perilaku yang dapat menurunkan kualitas audit. Tujuan penelitian ini adalah meneliti faktor internal dan eksternal berupa tekanan waktu, tekanan ketaatan, lokus kendali eksternal dan komitmen profesional auditor pada penghentian prematur prosedur audit. Metode penentuan sampel dilakukan dengan metode purposive sampling. Kriteria dalam penentuan sampel adalah auditor yang bekerja lebih dari satu tahun, pernah ditugaskan dalam pekerjaan lapangan dan menyelesaikan satu tugas klien. Kuesioner yang digunakan dalam penelitian adalah sebanyak 58 kuisioner. Analisis data penelitian dilakukan dengan regresi linear berganda. Hasil penelitian menunjukkan tekanan waktu, tekanan ketaatan dan lokus kendali eksternal berpengaruh positif pada penghentian prematur prosedur audit, sedangkan komitmen profesional multidimensi memiliki pengaruh negatif pada penghentian prematur prosedur audit.  
PENGARUH DIMENSI BUDAYA ORGANISASI TERHADAP TURNOVER INTENTION EKSPATRIAT PADA HOTEL BINTANG LIMA DI NUSA DUA - BALI Smirnova A Anna; I.G.A. Manuati Dewi; Made Surya Putra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.02.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Although the presence of expatriates have a positive impact for Bali tourism development, the high turnover of expatriates effect to the high costs incurred in the company. The purposes of this study is to test the Sablynski model which base on Schein’s Organizational Culture theory, which found organizational culture has negative influence on expatriate turnover intention. The study population was all expatriates in a five star hotel in Nusa Dua – Bali, which are 66 person. Data were analyzed using linear regression analysis with SPSS. The result proves that organizational culture negatively affect expatriates turnover intention. This study suggests the need to increase the sense of connection between expatriates and the company by improving the company's ability to identify the presence and duration of expatriates working in the company as well as the need for companies to make the standards of conduct and training on organizational culture.
EFEK MOTIVASI, GAYA KEPEMIMPINAN TRANSFORMASIONAL DAN LINGKUNGAN KERJA PADA KINERJA PEGAWAI K. Saha Aswina Dharmawan; Wayan Gede Supartha; Putu Saroyini Piartini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.02.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study examines how work motivation, transformational leadership and work environment can affect on employee performance. This study take place in National Land Agency. Population is all employees of the National Land Agency in Bali with total sample of 100 employees selected from 9 regional unit across of Bali. Samples were selected using probability proportional and Linear Regression technique was used for analysis. The result proof that work motivation, transformational leadership and work environment have a positive and significant impact on performance. Hence, for the leaders at National Land Agency, it is recommended that they always do a variety of ways to keep the employee motivated so that employees can give their best performance. The leaders also need to describe their vision and mission more tangible. In addition, the leader also need to establish good work culture so that employees feel comfortable in working.  

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