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E-Jurnal Ekonomi dan Bisnis Universitas Udayana

EEB
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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both empirical and theoretical studies which are analyzed qualitatively and quantitatively and have never and will not be published in other media.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 10 Documents

Search results for , issue "VOLUME.11.NO.02.TAHUN.2022" : 10 Documents clear

APAKAH PENGHINDARAN PAJAK PERUSAHAAN MENJELASKAN EFISIENSI INVESTASI? BUKTI DARI EKONOMI BERKEMBANG Putu Agus Ray Karunia; Gede Sri Darma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.02.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

The purpose of this study is to determine whether corporate tax avoidance can explain efficiency in investment? Based on emerging economies. This study uses secondary data in the form of annual reports or financial statements of companies listed on the Indonesia Stock Exchange (IDX) and publications on the pages of each company. The research period is three years (2017-2019). This research uses descriptive statistical analysis and linear regression which is analyzed using EViews. The results of this study are the relationship of tax avoidance has a significant positive effect on investment inefficiency, then the quality of financial statements and corporate governance in the company has a significant negative effect on investment inefficiency. Good quality of financial reports as a moderating variable can weaken the relationship between tax avoidance and investment inefficiency. Meanwhile, the moderating effect of corporate governance on tax avoidance on investment inefficiency does not have a significant effect. This means that corporate governance does not weaken the relationship between tax avoidance and investment inefficiency.

ANTESEDEN KEPERCAYAAN DAN SIKAP SERTA PENGARUHNYA TERHADAP ONLINE REPURCHASE INTENTION Ni Made Rastini; I Nyoman Nurcaya
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.02.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

The purpose of this study is to analyze the effect of trust and attitude on online repurchase intention on several online sites, such as Shopee, Lazada and other sites. The population in this study are people in Denpasar City and Badung Regency who have shopped online at sites such as Lazada, Shopee and other similar sites. The sample size used was 200 respondents, which were taken using the purposive sampling method. The analysis was carried out with Multiple Linear Regression analysis. The results of this study show that consumer trust and attitudes have a positive and significant effect on online repurchase intention. The variables of e-commerce knowledge, perceived reputation, and perceivde technology positively and significantly affect consumer confidence in online shopping sites, while the perceived risk variable has a negative effect on consumer confidence in online shopping sites. The results of this study are expected to be a study for marketers who have used online sites and those who have not used them so that they can formulate the right strategy to grow the interest of people who have never shopped online or maintain consumer loyalty so that the online shopping site is able to compete in the industry

KINERJA KEUANGAN, KOMISARIS INDEPENDEN, GENDER DIVERSITY, DAN FINANCIAL DISTRESS Nabila Aprilia Aldama; Farida Titik Kristanti
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.02.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Large institutions have a huge influence on the economy in Indonesia, especially property, real estate, construction and building institutions because it has a significant effect on Gross Domestic Product or GDP and labor absorption. Therefore, institutions must maintain performance and financial condition in order to avoid financial distress. The purpose of this research is to find out the correlation of liquidity, leverage, size of institutions, independent commissioners, and gender diversity to financial distress by using quantitative techniques with secondary data. The population in this research is property, real estate, construction and building institutions listed on the Indonesia Stock Exchange in 2014-2019, using purposive sampling techniques obtained 35 samples. The analysis method used by analysts a logistic regression by using IBM SPSS 25 application asa statistical test tool and hypothesis. The results obtained from this research show that variable liquidity, leverage, agencysize, independent commissioners, and gender diversity are simultaneously correlated to financial distress. Leverage variables are separately negatively correlated to financial distress while liquidity variables, company sizes, independent commissioners and gender diversity are not partially correlated to financial distress.

POLITICAL STABILITY, INDEX PERCEPTION OF CORRUPTION AND DIRECT FOREIGN INVESTMENT IN SOUTHEAST ASIA Nairobi Nairobi; Nur Amelia
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.02.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

The incoming foreign direct investment will bring technology, new innovations, increase in capital, create jobs that will absorb unemployment, and improve the quality of human resources so that investment is considered important in accelerating economic growth in developing countries. The purpose of this study was to determine the effect of political stability and the Corruption Perception Index on Foreign Direct Investment in Southeast Asia. This study uses secondary data obtained from the World Bank, and Transparency International. The method used is a panel data model with a total cross-section of 10 (ten) countries in Southeast Asia and a time-series in 2010-2019. The research was conducted in 10 countries due to Timor-Leste because the country officially became a member of Southeast Asia in 2011. The research method used in this study is the Random Effect Model. The results showed that the independent variables of political stability, corruption perception index (GPA), and economic growth (EG) each had a significant and positive effect on foreign direct investment in Southeast Asia, while inflation and exchange rates had no effect on foreign direct investment. in Southeast Asia 2010-2019 period, ceteris paribus.

PENGARUH EKSPOR NETTO, KURS DOLLAR AS, DAN INFLASI TERHADAP PERTUMBUHAN EKONOMI INDONESIA TAHUN 1989-2019 Alfian Wedra Pratama; I Ketut Sutrisna
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.02.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Economic growth is the development of activities in the economy that causes goods and services produced by the community to increase. Economic growth in a country can be seen from the Gross Domestic Product. Economic growth in Indonesia fluctuates, it is important to study and analyze the factors that affect economic growth in Indonesia. The purpose of conducting this study was to determine the effect of the independent variables of this study, namely net exports, the US dollar exchange rate, and inflation on economic growth in Indonesia in 1989-2019. This research is a quantitative research with secondary data form. Data were collected through non-participant observation methods, and processed using multiple linear regression analysis techniques with time series data from 1989–2019. The results showed that net exports, the US dollar exchange rate, and inflation simultaneously had a significant and significant effect on economic growth in Indonesia. The results of the t test show that the net export variable has a positive effect on economic growth in Indonesia, while the US dollar exchange rate and inflation variables have a negative effect on economic growth in Indonesia.

PERSEPSI PESERTA PANDEMIC INCUBATION PROGRAM TERHADAP KEBERLANJUTAN UMKM DI KOTA DENPASAR Ni Wayan Purnami Rusadi; Ni Wayan Dian Irmayani; I Gede Bagus Dera Setiawan
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.02.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

The high number of workers who were economically affected by the Pandemic in Denpasar City prompted the Denpasar City Government through the Denpasar City Tourism Office to hold a Pandemic Incubation Program. The purpose of this study was to determine the effect of the Participants' Perceptions of the Pandemic Incubation Program on the Sustainability of MSEs in Denpasar City. The method used in this research is quantitative descriptive analysis, using the SEM-PLS analysis method. The sample in this study amounted to 105 participants who were selected purposively with the criteria of participants who took the PIP from start to finish for two months. PIP participants' perceptions and participants' perceptions of the sustainability of micro, small and medium enterprises in Denpasar City are in the good category. The results of the analysis also show that PIP has a positive and significant relationship to the continuation of micro, small and medium enterprises in Denpasar City.

STRATEGI PENETAPAN BEA KELUAR EKSPOR RUMPUT LAUT SEBAGAI UPAYA OPTIMALISASI INDUSTRI KARAGINAN DALAM NEGERI Mas Ayu Faradiah; Lies Maria Hamzah; Saimul Saimul
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.02.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Indonesia merupakan salah satu produsen rumput laut terbaik di Asia. Seharusnya dengan hal tersebut Indonesia dapat mengoptimalisasikan berbagai macam industri pengolahan rumput laut yaitu salah satunya industri karaginan. Karaginan merupakan produk turunan rumput laut yang di pasar internasional harganya bisa jauh lebih tinggi dibandingkan dengan komoditi rumput laut tanpa adanya nilai tambah. Terus meningkatkan volume ekspor rumput laut primer membuat industri pengolahan karaginan dalam negeri mengalami kesulitan bahan baku, terutama disaat pandemi Covid-19. Maka pada penelitian ini digunakan analisis data panel dengan model gravitasi untuk menganalisis faktor-faktor apa saja yang memengaruhi permintaan ekspor rumput laut Indonesia dengan negara tujuan ekspor Cina, Filipina, Vietnam, Republik Korea, Cili, United Kingdom , USA, Hongkong, Jerman dan Perancis.Untuk mengetahui besaran Bea Keluar rumput laut yang bisa diterapkan dalam upaya mengurangi ekspor komoditi rumput laut. Hasil penelitian menunjukan bahwa faktor yang memengaruhi volume ekspor rumput laut ke negara tujuan meliputi harga ekspor berpengaruh negatif dan signifikan, GDP riil berpengaruh positif dan signifikan, dan jarak ekonomi berpengaruh negatif dan signifikan. Penetapan Bea Keluar bahan baku rumput laut hingga 18 persen dapat mengurangi permintaan ekspor dari sepuluh besar negara tujuan ekspor bahan baku rumput laut.

PENGARUH KONSERVATISME AKUNTANSI, STRUKTUR MODAL, DAN PENGUNGKAPAN CSR TERHADAP EARNING RESPONSE COEFFICIENT Melvin Ariesta; Heikal Muhammad Zakaria
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.02.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Penelitian ini bertujuan untuk mengetahui pengaruh Konservatisme Akuntansi, Struktur Modal, dan Pengungkapan Corporate Social Responsibility pada Earning Response Coefficient pada Perusahaan Sektor Barang Konsumsi yang terdaftar di Bursa Efek Indonesia periode 2017 – 2019. Data yang dipakai dalam penelitian ini yaitu data kuantitatif yang didapatkan dari laporan tahunan Perusahaan. Teknik pengambilan sampel menggunakan purposive sampling. Populasi penelitian sebanyak 41 Perusahaan. Metode dalam penelitian ini menggunakan analisis inferensial. Teknik analisis menggunakan analisis regresi linier berganda untuk mengetahui pengaruh antara Konservatisme Akuntansi, Struktur Modal, dan Pengungkapan Corporate Social Responsibility terhadap Earning Response Coefficient dengan menggunakan SPSS 22. Hasil Uji parsial menyatakan Konservatisme Akuntansi tidak memiliki pengaruh terhadap Earning Response Coefficient. Struktur Modal memiliki pengaruh terhadap Earning Response Coefficient. Pengungkapan Corporate Social Responsibility memiliki pengaruh terhadap Earning Response Coefficient.

ADOPSI TELEMEDICINE DI ERA NEW NORMAL Made Santika Dewi; Ni Nyoman Sunariani
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.02.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Telemedicine is the provision of health services that carried out indirectly due the limitation of distance between health workers and patients, health workers implementing information and communication technology to reciprocal information about diagnosis, treatment, disease prevention as far as research and further evaluation. This research aims to determine and examine mountainously about the perception of medical personnel and patients through telemedicine service of the new normal era. This research used qualitative method with research subject namely doctor and patient. Data collection technique was carried out by in-depth interview. Researchers implement the adoption theory of Davis's technology and Zeithaml and Bitner's Servqual Technique. The result of data analysis in this study indicate that the quality of service through WhatsApp platform from the aspect of tangible, reliability, assurance and empathy are considered adequate especially non-emergency cases based on perceived ease of use, perceived usefulness, behaviour intention to use, actual system usage, attitude toward medical personnel have shown acceptance models upon non-emergency case.

PENGARUH INSENTIF PAJAK, KUALITAS PELAYANAN, DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM Ni Luh Putu Norma Dewi Abdi Pradnyani; Putu Raih Sasmitadewi; Putu Adi Suprapto
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.02.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Tax revenue has not been maximized and the tax ratio is still low because the level of compliance of MSME taxpayers has decreased. In the conditions of the Covid-19 pandemic, Direktorat Jenderal Pajak provides tax incentives to maintain compliance during the Covid-19 pandemic. The purpose of this study was to determine the effect of tax incentives, quality of service, and taxation understanding on MSME taxpayer compliance. The type of data used in this study is primary data obtained through a questionnaire. The sample in this study was based on the accidental sampling method with a sample of 100 MSME taxpayers registered at KPP Pratama Badung Selatan. The statistical test used to test the hypothesis is Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with SmartPLS 3.0 media. The results of this study indicate that tax incentives, quality of service, and taxation understanding have a positive and significant impact on MSME taxpayer compliance.

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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

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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