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both empirical and theoretical studies which are analyzed qualitatively and quantitatively and have never and will not be published in other media.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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PENGARUH KOMPENSASI DAN MOTIVASI TERHADAP KOMITMEN DAN KINERJA RELAWAN PADA RADIO KOMUNITAS DI TIMOR-LESTE
Ana Teresa Sequeira
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.10.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2017.v06.i10.p03
This study aims to know the influence of Reward and Work Motivation toWork Commitment and Performance Volunteer of Community Radio in Timor-Leste. The research was conducted using survey methods to Community Radios’ volunteer and analyzed using path analysis. The population of the research was 105 volunteers of the 16 community radios. The samples of the research consisted of 78 volunteers and were taken by using the proportionate stratified random sampling technique.The results of the research are as follows: (1) there is a significant effect of the reward to the commitment of the volunteers of the Community Radio; (2) there is a significant effect of the work motivation to the commitment of the volunteers of the Community Radio; (3) there is a significant effect of the reward to the work performance of the volunteers of the Community Radio; (4) there is a significant effect of the work motivation to the commitment of the volunteers of the Community Radio; (5) there is a significant effect of the commitment to the work performance of the volunteers of the Community Radio.The result discovers that work motivation more influence then rewards in term of improving staff commitment and work performance
PENGARUH PERCEIVED USEFULNESS, PERCEIVED EASE OF USE, DAN KUALITAS LAYANAN TERHADAP KEPUASAN UNTUK MEMBANGUN LOYALITAS
cynthia saisaria mandasari;
I Gusti Ayu Ketut Giantari
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.10.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2017.v06.i10.p08
This study aims to determine the effect of perceived usefulness, perceived ease of use, and quality of service to user satisfaction to build user loyalty GO-JEK applications in the city of Denpasar. The sample used as many as 170 users who have been using the service application GO-JEK at least 3 times in the last 3 months who live in Denpasar with nonprobability sampling technique. This research uses analysis technique PLS (Partial Least Square). The results of the study found that perceived usefulness, and perceived ease of use have a positive and significant effect on user satisfaction, perceived ease of use has a positive and significant effect on perceived usefulness, service quality has a positive but insignificant effect on user satisfaction, service quality has influence Positive and significant to loyalty. Furthermore, user satisfaction has a positive and significant influence on loyalty.
PENGARUH PERPUTARAN KAS,PERPUTARAN PIUTANG, PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA SUPERMARKET DI TIMOR LESTE
Matilde Amaral Canizio
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.10.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2017.v06.i10.p04
The purpose of the study is to examine and demonstrate empirically the effect of cash turnover, receivable turnover, and inventory turnover on profitability of compnies. The date used in this study is a secondary date obtained from the compnay’s monthly financial reports during the period 2008 to 2012. Samples used are 2 Supermarket. Statistical analysis used is multiple linear regression analysis. Based on the result of analysis it can be concluded that in the cash turnover there are no significant effects on profitability in the supermarkets Leader and Lita Store. While the receivables turnover and inventory turnover have a positive effect on the profitability of the supermarket Leader and Lita
CONSCIENTIOUSNESS DAN AGREEABLENESS SEBAGAI PEMODERASI PENGARUH LOVE OF MONEY PADA TAX EVASION TENDENCY MAHASISWA MAGISTER AKUNTANSI
Marce Sherly Kase;
Herkulanus Bambang Suprasto;
Maria M. Ratna Sari
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.10.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2017.v06.i10.p09
This study aims to test the moderating effect of conscientiousness and agreeableness in the relationship between love of money and tax evasion tendency. The population in this study is graduate student of accounting of Udayana University. The sample selection method is nonprobability sampling with purposive sampling technique in order to obtain 85 people. Data were analyzed using Moderated Regression Analysis (MRA). The result of regression analyses show that love of money is positively related to tax evasion tendency. Agreeableness is also found to moderate the relationship between love of money and tax evasion tendency but conscientiousness is not a moderator in this relationship.
PENGARUH IDEALISME, PENGALAMAN, DAN KOMITMEN PROFESIONAL PADA PEMBUATAN KEPUTUSAN ETIS KONSULTAN PAJAK TERDAFTAR DI WILAYAH BALI-NUSA TENGGARA
Made Dwi Harmana;
Made Gede Wirakusuma;
Dewa Gede Wirama
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.10.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2017.v06.i10.p05
This study aims to determine the influence of idealism, experienceiand professional commitment to ethical decision-making of registered tax consultant in the territory of Bali-Nusa Tenggara. This study uses primary data that based on respondent’s answers on questionnaires that were distributed to 114 Registered Tax Consultant in the Territory of Bali-Nusa Tenggara. Sampling technique used is purposive sampling. The population uses all member of IKPI (Association of Tax Consultants Indonesia) Bali-Nusa Tenggara region as many as 114 people and based on criteria, specified number of samples are 90 people. The analysis shows that the idealism, experience, and professional commitment have positive impact to ethical decision making of registered tax consultant.
Pengaruh Kompetensi Sumber Daya Manusia, Motivasi dan Lingkungan Kerja pada Komitmen Organisasi dan Implikasinya pada Kinerja Pengurus Barang Pemerintah Kabupaten Tabanan
Putu Ayu Yuliantini;
Ida Bagus Putra Astika;
Dewa Nyoman Badera
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.10.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2017.v06.i10.p10
The purpose of this study was to obtain empirical evidence related to the effect of the competence of human resources (HR), motivation and work environment on organizational commitment and its implications on the administrators assets performance in government of Tabanan regency. Data used in this study are primary data obtained from respondents through a survey method using a questionnaire. The population consisted of 47 administrators assets in Regional Work Unit of Tabanan Regency. Sampling technique using purposive sampling and obtained a sample of 41 people. Analysis of the data using SmartPLS version 3.2.4 m3 through outer model, inner model and hypothesis testing. Outer model and inner model show the results of all the research instruments are valid and reliable and feasible models used to explain the endogenous variables. HR competence, motivation and work environment has direct influence on organizational commitment and the administrators assets performance. Motivation and work environment have an impact indirectly on the administrators assets performance through the organizational commitment while the influence of HR competencies in administrators assets performance is not mediated by organizational commitment.
PENGARUH MOTIVASI KERJA DAN DISIPLIN DIRI TERHADAP KEPUASAN DAN KINERJA KARYAWAN KANTOR KABUPATEN AINARO TIMOR LESTE
Sebastiao Costa Rangel Sousa Simoes;
Gde Riana;
Made Subudi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.10.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2017.v06.i10.p01
Employee performance is the result of work of employees in carrying out their duties in accordance with the responsibilities assigned. Motivation and self-discipline, is believed to be influenced on satisfaction and performance excellence. This study aims to determine the effect of motivation and self-discipline to job satisfaction and employee performance. This study was conducted by taking of 50 respondents as a sample. Data were collected by using a questionnaire. Furthermore, the data that has been collected analyzed with path analysis. The analysis showed that the significant positive effect of motivation on job satisfaction and employee performance. Self -discipline is a significant positive effect on job satisfaction and employee performance. and job satisfaction significantly positive effect on employee performance.
REALITAS PENGELOLAAN PIUTANG PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI KABUPATEN X
Made Agus Kurniawan;
Made Dwiratnadi;
A.A.N.B Dwirandra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.10.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2017.v06.i10.p06
This study aims to reveal the reality of the PBB-P2 receivables management in terms of administration, billing, and write-off account receivables. Exploration understanding of informants using phenomenology as a methodology, with interpretive paradigm as a foothold research. The study's findings that the administration of accounts receivable is constrained by validation and updating data, human resource management, infrastructure, technology mastery, and a lack of understanding of accounting. Collection of accounts receivable PBB-P2 with the system pick up the ball, extend access to payment, and issuing summons for delinquent taxes. Write-off of receivables carried out only limited allowance, but the informant was aware that the receivables that have passed through the billing period should be removed.
PENGARUH TINGKAT SUKU BUNGA, INFLASI DAN PERTUBUHAN GROSS DOMESTIC PRODUCT TERHADAP JUMLAH UANG BEREDAR DI TIMOR-LESTE
José Augusto Maria;
I B. Panji Sedana;
Luh Gede Sri Artini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.10.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2017.v06.i10.p02
The increasing of the money supply is a measure one of the economic growth of a country. Money has a strategic role in the economy, especially since its main function as a medium for transactions, so that at first is often translated into a common unit that can be accepted as means of payment (Putong Iskandar, 2007). The location of the research conducted at the Central Bank of East Timor has referred on the annual reports of the IMF and World Bank with the period 2004 – 2013. The collect method analysis data is using the quantitative data. The results obtained in the studies analyzed variables using the multiple regression analysis program SPSS. The results showed that use of the three variables, namely interest rates, inflations and Gross Domestic Products is only the interest rate and inflation is significant negative effect on the money supply, this means that if the central bank reduces the amount of money circulating in East Timor can be done with rising interest rates and government fiscal policy.
PENGARUH FIRM SIZE DAN GROWTH OPPORTUNITY TERHADAP CASH HOLDING DAN FIRM VALUE
Luh Putu Erma Liestyasih;
Luh Putu Wiagustini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.10.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2017.v06.i10.p07
This research aims to determine the effect of firm size and growth opportunity to cash holding and firm value. Manufacturing companies that listed in Indonesian Stock Exchange are used as population. Annual ?nancial data of 38 ?rms from manufacturing companies listed on Indonesian Stock Exchange from 2013 to 2016 examined as sample. Path analysis technique used to analysis hypothesis of the research by SPSS software. The results showed that: firm size and growth opportunity had positive and significant impact on firm value. Firm size had negative and significant impact on cash holding. Growth opportunity had positive and significant impact on cash holding. Cash holding had positive and significant impact on firm value. Cash holding mediated the effect of growth opportunity on firm value significantly.