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both empirical and theoretical studies which are analyzed qualitatively and quantitatively and have never and will not be published in other media.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 INSENTIF DAN KEPUASAN KERJA TERHADAP KOMITMEN ORGANISASIONAL DAN MOTIVASI KERJA KARYAWAN QNB (QATAR NATIONAL BANK) INDOMESIA AREA
I Putu Eka Wardiana;
I Gede Riana;
I Gede Adnyana Sudibya
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.12.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2017.v06.i12.p06
Term incentive used in this study is the extent to which incentives can motivate members of the organization (employees) to achieve the goals of the organization (company). The purpose of this study was to analyze the significance of the effect of giving incentive and job satisfaction on organizational commitment and work motivation. Research was conducted on the employees of QNB Bank Indonesia Area Surabaya. Data collected by a questionnaire distributed to all employees and employee. Data have been collected and analyzed using descriptive analysis and path analysis. The results showed that giving incentive and job satisfaction has a positive and significant impact on organizational commitment. The study also found that giving incentive and job satisfaction of employees QNB Bank Indonesia Area Surabaya has a significant positive effect on employee work motivation at the Bank QNB Indonesia Area Surabaya.
MEMAKNAI FENOMENA KETERLAMBATAN PENGELUARAN KAS DAERAH PADA SEKRETARIAT DAERAH KABUPATEN GIANYAR
I Wayan Budi Mahendra;
I Putu Sudana;
Ni Putu Sri Harta Mimba
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.12.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2017.v06.i12.p02
This study aims to find out how the concerned parties understand and interpret such phenomenon. In order to explore the understanding of related parties, phenomenology is used as a methodology, with interpretive paradigm as a study umbrella. The focus of the study taking place at the Regional Secretariat of Gianyar regency of three informants who deal directly with the Regional Accounts Payable process. Qualitative data were collected by conducting in-depth interviews and participant observation. The findings indicate that the leadership has an important role in the process of local cash outlay. The key problem faced is the quality of leadership that ultimately affeects the non-optimal financial planning, competence apparatus and bureaucratic. This study advises that it is required some efforts such as: arranging financial management training, regular meetings to evaluate the performance and implementing shorten bureaucracy policy.
PENGARUH VARIABEL SOSIAL EKONOMI, DEMOGRAFIDAN IPK TERHADAP FINANCIAL LITERACY (Studi kasus terhadap mahasiswa Magister Manajemen di Universitas Udayana)
IGN Narindra Mandala;
Luh Putu Wiagustini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.12.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2017.v06.i12.p07
The low level of financial literacy amongst Indonesian people may concern to face ASEAN Economic Community (AEC). This study will analyze the sosio-economic factor(working period and income level), demographic factor (sex and marital status), and GPA factor of student of Master Management Program of Udayana University. The primary data is obtained using questionnaires, filled directly by the students concerned either directly or online. Analytical technique used in this study is partial least square analysis. The results shows that socioeconomic variable and GPA variable, are positively and significantly influence the financial literacy, measured by financial attitude, financial behavior and financial knowledge indicator. This findins are expected to contribute in the form of empirical and development of Financial Management Science refrence on socioeconomic, demographic and GPA influence the financial literacy, as well as to facilitate financial institutions when offering their products and services to Master of Management students at Unud.
ANALISIS PENGEMBANGAN AGROWISATA UNTUK KESEJAHTERAAN MASYARAKAT DI KECAMATAN PETANG, KABUPATEN BADUNG
I Putu Danu Swastika;
Made Kembar Sri Budhi;
Made Henny Urmila Dewi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.12.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2017.v06.i12.p03
This study aims to analyze: 1) the influence of government policy on entrepreneurship and infrastructure; 2) the influence of government policy, entrepreneurship and infrastructure on agro-tourism development; 3) the influence of agro-tourism development on community welfare in Petang District, Badung Regency; 4) whether government policies have an indirect effect on the development of agro-tourism through entrepreneurship and infrastructure; 5) whether government policies, entrepreneurship and infrastructure have an indirect effect on the welfare of the people in Petang District, Badung Regency through the development of agro-tourism. Sampling technique with Saturated Sampling involved 91 workers. Data analysis using PLS-SEM. The result of research that government policy have positive and significant influence to entrepreneurship and infrastructure, but have no significant effect on agrotourism development and community welfare. Entrepreneurship has positive and significant impact on agro-tourism development, but has no significant effect on the welfare of the community. Infrastructure has positive and significant impact on agro-tourism development, but has no significant effect on the welfare of the community. Agro-tourism development has positive and significant impact on the welfare of the community.
KEMAMPUAN MOTIVASI MEMODERASI PENGARUH KOMPETENSI, KEPEMIMPINAN DAN LINGKUNGAN KERJA PADA KINERJA BENDAHARA DESA DI KABUPATEN TABANAN
- Nurhayati;
Ida Bagus Putra Astika;
Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.12.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2017.v06.i12.p08
Results of previous studies stating that competence, leadership and work environment does not necessarily affect the performance of employees. This study aims to determine the ability to moderate the effect of competence motivation, leadership and environmental performance of Treasurer village in Tabanan. The research was conducted on the entire Treasurer village in Tabanan using primary data obtained from questionnaires distributed to respondents. The sample was selected is a saturated sample in order to obtain as many as 133 respondents. Data analysis was performed by analysis Moderated Regression Analysis (MRA), preceded by a test of validity and reliability and classic assumption test. The results showed (1) the motivation is not able to moderate the influence of competence in the performance of Treasurer village in Tabanan; (2) motivation to be able to strengthen leadership influence on the performance Treasurer village in Tabanan and (3) the motivation is not able to moderate the influence of the working environment on the performance Treasurer village in Tabanan.
VARIABEL KEUANGAN YANG MEMBEDAKAN TINGKAT LIKUIDITAS BANK UMUM DI BURSA EFEK INDONESIA
A.A.AYU DIAH AMBARAWATI;
I Gusti Bagus Wiksuana;
Luh Gede Sri Artini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.12.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2017.v06.i12.p04
This research developed a research model that aims to explain financial ratio that can differentiate the liquidity level of commercial banks, and identify the financial ratios which among the financial ratios that sever the most dominant to sever the liquidity level of banks listed on the IDX period 2010-2014. The independent variables in the research are bank financial ratios of bank size, NWC, CAR, ROA, ROE and NPL. Dependent variable used in this research is liquidity ratio with Loan to Deposit Ratio (LDR) indicator. The data analysis in this research uses discriminant analysis technique. Based on discriminant test with simultaneous method, the discriminant model of Unstandardized Canonical Discriminant Function (UCDF) can classify two groups of commercial banks based on their discriminant value by exactly 69.2% of the total sample or classification error of 30,8%. The result of research indicate from the six independent variables in this research, only 3 (three) variables have significance value <0,1 so it can sever liquidity level of commercial bank. Variables that can differentiate the liquidity level of the commercial banks are CAR (sig = 0.061), NPL (sig = 0.067) and NWC (sig = 0.074). CAR variable with the lowest significance value shows that the most dominant variable sever the liquidity level of commercial banks listed BEI.
THEORY OF PLANNED BEHAVIOR UNTUK MEMPREDIKSI NIAT BERINVESTASI
Ni Nyoman Anggar Seni;
Ni Made Dwi Ratnadi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.12.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2017.v06.i12.p01
Planned behavior theory as the theoretic foundation for knowing the influence of attitudes toward behavior, perceptive behavior control and subjective norm on the objective of the young generation to stock investment in the capital market. The data are collected by questionnaires distributed to 395 respondents. Hypotheses are tested with Partial Least Squares (PLS). Exploratory test is done first to determine the indicators in this research. The result shows that perspective toward behavior, perceptive behavior control and subjective norm positively and significantly affect the objective of the young generation to stock investment in the capital market
STUDI KOMPARATIF KINERJA KEUANGAN BANK NASIONAL DAN BANK ASING (Studi Kasus Pada Bank Nacional Comercio Timor Leste dan Bank Mandiri Indonesia Cabang Timor Leste )
Guilhermino Paulo do Santos Barreto
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.12.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2017.v06.i12.p09
The aim of this study was to conduct a comparative study and analysis of the financial performance of the national bank, Bank Nacional de Comercio Timor-Leste (BNCTL) and one foreign bank, namely Mandiri Bank Indonesia wich opens a branch in East Timor. The type of data was secondary data such as financial statements of BNCTL Bank and Mandiri Bank branch of East Timor in the period of 2011 – 2013. It consists of a balance sheet and income statement report/earnings. he method used was descriptive quantitative analysis with different test of two average of independent sample t-tests, with a significant level (a) = 5 %. Data analysis used software SPSS for windows. The results of the comparative study between BNCTL Bank and Mandiri branch of East Timor with different test average showed that ; 1) there was a significant performance difference between the PR ratio of Mandiri Bank branch of East Timor and PR ratio of BNCTL where the p – value 0.021 < 0.05, 2) there was no significant performance difference between Bank Mandiri of East Timor branch and the BNCTL Bank when seen from the ratio of ROA, since the p – value 0.47 > 0.05, 3) there was a performance difference between the ratio of the LDR of Bank Mandiri of East Timor Branch and the ratio of the LDR of Bank BNCTL because the p – value was 0.037 > 0.05.
PENGARUH KOMPETENSI DAN MOTIVASI PADA PENYERAPAN ANGGARAN BELANJA MODAL DENGAN KOMITMEN ORGANISASI PEJABAT PENGELOLA KEUANGAN SEBAGAI VARIABEL PEMODERASI
Egidius Imanuel Laka;
I Made Sukartha;
Dewa Gede Wirama
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.12.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2017.v06.i12.p05
The purpose of this study is to examine the influence of competence and motivation of financial management officials on the performance of capital expenditure absorption in local government of Timor Tengah Utara with organizational commitment as moderating variable. The population in this study is the work units (OPD) in Timor Tengah Utara regency government environment as much as 31 OPD. Sampling of the entire population is known by the technique of saturated samples or censuses. The number of respondents was 93 respondents. All respondents' answers to the research statement using questionnaires are the primary data used in this study. Hypothesis testing was done by multiple regression and moderation regression (MRA) Data used in the form of primary data using questionnaires. The analysis technique used are multiple regression and moderated analysis regression (MRA). The result of multiple regression analysis shows that competence and motivation of financial management officials proved have a positive effect on the performance of capital expenditure absorption, and moderated regression analysis shows that organizational commitment had no strengthen the influence of competence and motivation on capital expenditure absorption.
PENGARUH KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL PADA PERSISTENSI LABA PERUSAHAAN MANUFAKTUR
Made Sujana Sujana;
GERIANTA WIRAWAN YASA;
I DEWA NYOMAN BADERA
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.12.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2017.v06.i12.p10
This study examined the effect of the audit committee and institutional ownership on earnings persistence. This study uses regression analysis techniques (multiple regression) by comparing the coefficient of determination between the two independent variables. The data used in this research is secondary data published on the Stock Exchange using 77 samples of manufacturing firms the period 2011-2012. The analysis showed that audit committees have negative effect on the persistence of earnings, while institutional ownership has a positive effect on earnings persistence. The audit committee has a negative effect on earnings persistence may be caused by the greater number of the audit committee are owned by the persistence of earnings will tend to decline. Institutional ownership has a positive effect on earnings persistence implies that the greater number of shares owned by institutional shareholders, the persistence of earnings will tend to increase.