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both empirical and theoretical studies which are analyzed qualitatively and quantitatively and have never and will not be published in other media.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 FINANCIAL KNOWLEDGE DAN INCOME MELALUI LOCUS OF CONTROL TERHADAP FINANCIAL MANAGEMENT BEHAVIOR
Ni Made Sri Ayuni;
Ni Komang Desi Sinta Lestari
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.09.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2022.v11.i09.p11
The purpose of this study was to determine the effect of Financial Knowledge and Income through Locus Of Control on Financial Management Behavior of STIE Satya Dharma students. The research method used is a quantitative method, with data collection techniques used in the form of questionnaires distributed using google form media with a Likert scale as a measuring tool, the selected respondents are students of STIE Satya Dharma Semester 8 who have worked with a total of 85 respondents. This study uses the SEM-PLS structural equation analysis method by utilizing the SmartPLS application. From the results of the analysis it was found that there is a positive and significant influence between financial knowledge, income and locus of control on the financial management behavior of STIE Satya Dharma students, there is a positive and significant influence between financial knowledge and income on the locus of control of STIE Satya Dharma students, and there is a positive and significant influence between financial knowledge and income through locus of control on the financial management behavior of STIE Satya Dharma students.
PENGARUH INDEKS PEMBANGUNAN MANUSIA, PERSENTASE PENDUDUK, DAN TINGKAT PENGANGGURAN TERHADAP KEMISKINAN DI PROVINSI PAPUA
Elisa Florencia;
Ni Luh Karmini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.09.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2022.v11.i09.p02
The problem that has yet to be addressed, both nationally and regionally, is poverty. The emergence of poverty is certainly influenced by several factors including uncontrolled population growth, high unemployment, low Human Resources (HR), and Natural Resources (NR) that are not utilized properly and correctly. The purpose of this study is to analyze the simultaneous and partial effect of the Human Development Index (HDI), the percentage of the population, and the unemployment rate on poverty in the Regency/City of Papua Province. This study uses secondary data with panel data analysis method consisting of cross section data and time series data for districts/cities in Papua Province with a total of 145 research data. Research with fixed effect model shows that simultaneously HDI, percentage of population, and unemployment rate have an effect on poverty in the Regency/City of Papua Province. Partially HDI has a negative and significant effect on poverty, the percentage of the population has a positive and significant effect on poverty, and the unemployment rate has a positive and significant effect on poverty in Papua Province.
STRATEGI BAURAN PROMOSI DAN ANALISA SWOT PADA ERA NEW NORMAL (STUDI PADA SEKOLAH SWASTA DYNATA BALI)
Ni Wayan Nitaleari;
A.A.N. Eddy Supriyadinata Gorda
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.09.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2022.v11.i09.p07
Becoming a favorite private school in providing educational services is the dream of every education service provider. The COVID-19 pandemic has caused a reduction in the interest of new students to attend private schools, making it difficult for new education service providers to develop and provide the best education services. This study aims to determine the promotion mix strategy and SWOT analysis of private elementary schools in Bali in the New Normal era. This research is a qualitative research sourced from interviews. The object of this research is Dynata Elementary School. The result of this research is that the Dynata school can formulate a ST strategy that is using strength to overcome threats and based on the promotion mix it can focus on the dimensions of sales promotion and personal selling. This research can be useful for education service providers who are relatively new to be able to compete in the New Normal Era.
FINANCIAL DISTRESS DURING THE PANDEMIC: DO FINANCIAL LITERACY AND FINANCIAL COPING BEHAVIOR MATTER?
Ratna Candra Sari;
Denies Priantinah;
Mimin Nur Aisyah;
Annisa Ratna Sari;
Patriani Wahyu Dewayanti
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.09.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2022.v11.i09.p12
The COVID-19 pandemic is not only related to health problems but also related to life problems across multi-dimensional aspects including economic aspects. The pandemic has led to recession and financial distress for vulnerable groups. The current phenomenon shows that teenagers have a low level of financial literacy and are a psychologically vulnerable group. This study aims to: first, examine the effect of financial socialization agents, which have the potential to impact the level of financial literacy in teenagers. The second objective was to examine the effect of financial literacy on financial emergencies during the pandemic. The extent of the financial distress has a negative impact on the health and performance of the students (not attending classes and poor academic performance). The third goal of this research is to examine the effect of financial literacy and financial distress on coping behaviors. This study used 206 respondents. Hypothesis testing with structural equation modeling using Partial Least Squares (PLS). Based on the results of the factor analysis test, parents and family, people other than parents (teachers and financial professionals), and formal education are the financial socialization agents that affect financial literacy. The results of this study find empirical evidence that financial literacy has a negative impact on financial distress, and that financial literacy has a significant negative impact on financial distress, both directly and through coping behaviors. Implications and suggestions for future research are also suggested.
ANALISIS DAYA SAING DAN FAKTOR YANG MEMENGARUHI NILAI EKSPOR KOMODITAS TIMAH INDONESIA DI PASAR INTERNASIONAL
Andin Meilenia Sani;
Ida Bagus Putu Purbadharmaja
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.09.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2022.v11.i09.p03
This study aims to analyze the competitiveness of Indonesian tin export commodities in the international market, the direct effect of exchange rates and international prices on the value of Indonesian tin exports, the direct effect of exchange rates, international prices, and export values ??on the competitiveness of Indonesian tin, and to determine the relationship between exchange rates and international prices indirectly affect the competitiveness of Indonesian tin. This research was conducted in the range of 1990-2019. The research data were analyzed using path testing with the help of SPSS (Statistical Product and Service Solutions) 26 for windows. The results show that (1) Indonesian tin has a very high comparative advantage where the RCA index is > 1 in the period 1990-2019. (2) The Exchange Rate does not directly affect the Export Value of Indonesian Tin. (3) International prices have a positive and significant effect on the Value of Indonesian Tin Exports. (4) Exchange Rate has a positive and significant impact on the competitiveness of Indonesian Tin. (5) International prices have a negative and significant effect on Indonesia's Tin Competitiveness. (6) Exchange Rate does not have an indirect effect on the Competitiveness of Indonesian Tin, while International Prices have an indirect influence on the Competitiveness of Indonesian Tin.
PENGEMBANGAN KARIER WANITA BERDASARKAN TEORI MOTIVASI HIRARKI KEBUTUHAN ABRAHAM MASLOW
Yeyen Komalasari
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.09.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2022.v11.i09.p08
This study aims to analyze the women career development based on Abraham Maslow's hierarchy of needs motivation theory. This research was conducted on female employees in the Denpasar area with a sample of 80 people using purposive sampling. Collecting data using a questionnaire. Data were analyzed using regression analysis techniques. The results of this study indicate that physiological needs, security needs, social needs, esteem needs, and self-actualization needs have a positive and significant effect either partially or simultaneously on women's career development.. Self-actualization needs most dominantly affect women's career development, then followed by social needs, esteem needs, physiological needs and the last is the need for security. Multiple determination analysis shows Abraham Maslow's hierarchy of needs motivation theory contributes 73.2% to women's career development.
PENGARUH KEMAMPUAN TEKNIK PERSONAL, KECANGGIHAN TI DAN DUKUNGAN MANAJEMEN PUNCAK TERHADAP EFEKTIVITAS SIA PADA KRISNA OLEH-OLEH KHAS BALI III
Luh Nyoman Pradnya Cahyani;
I Made Pande Dwiana Putra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.09.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2022.v11.i09.p13
The effectiveness of an accounting information system is one of the important foundations that assist workers in producing timely, accurate, and reliable reports for the decision-making process of a company. This study aims to determine the effect of personal technical skills, IT sophistication and top management support on the effectiveness of AIS. This research was conducted at Krisna Souvenirs Typical Bali III using a quantitative approach. The sample was determined by purposive sampling technique and obtained a sample of 35 people. The data collection method used in this research is a questionnaire distributed directly to employees and the data analysis technique used is multiple linear regression analysis which is processed with the help of SPSS. The results showed that the ability of personal techniques and top management support had a positive and significant effect on the effectiveness of AIS, while IT sophistication had a negative effect on the effectiveness of AIS at Krisna By-Oleh Khas Bali III, this could happen because the system was sophisticated and not followed by the user's proficiency in operate the system and there is no user involvement during the system development process so that the advantages and disadvantages of the system have not been detected accurately.
PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN, INTENSITAS PERSEDIAAN, DAN PERTUMBUHAN PENJUALAN PADA AGRESIVITAS PAJAK
Ni Putu Meiditya Ningsih;
Naniek Noviari
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.09.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2022.v11.i09.p04
The purpose of this study was to obtain empirical evidence of the effect of profitability, liquidity, firm size, inventory intensity, and sales growth on the tax aggressiveness of manufacturing companies listed on the Indonesia Stock Exchange for the period 2016 – 2020. This study was conducted on manufacturing companies listed on the Indonesia Stock Exchange. 2016 – 2020. The method of determining the sample used is using the non-probability sampling method with purposive sampling technique. There are 122 sample companies with a total of 610 observations. The data used were then analyzed using multiple linear regression. The results showed that profitability had a positive effect on tax aggressiveness. Liquidity has a positive effect on tax aggressiveness. Firm size has a positive effect on tax aggressiveness. Inventory intensity and sales growth have no effect on tax aggressiveness. The implication of this research is that it is expected to contribute and refer to further research on the effect of profitability, liquidity, firm size, inventory intensity, and sales growth on tax aggressiveness. In addition, it is hoped that the government can minimize fraud and fraud by companies.
PENGARUH PENGETAHUAN PERPAJAKAN, PEMAHAMAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, KETEGASAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WPOP
Alfia Alfia;
Rochmawati Rochmawati
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.09.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2022.v11.i09.p09
Efforts to maximize tax revenue depend not only on the role of the Directorate General of Taxes and tax officials, but also on the role of taxpayers themselves. Individual taxpayer compliance is influenced by several aspects including tax knowledge, taxpayer understanding, taxpayer awareness and the firmness of tax sanctions. This study was conducted to analyze the effect of tax knowledge, taxpayer understanding, taxpayer awareness and the firmness of tax sanctions on WPOP compliance. The population in this study were all individual taxpayers registered at KPP Pratama Surabaya Mulyorejo with a sample size of 100 taxpayers based on the slovin formula. This type of research is quantitative using a questionnaire. The data analysis technique in this study used multiple linear regression analysis. The results of this study simultaneously show that all independent variables have an effect on individual taxpayer compliance. Taxation knowledge and taxpayer awareness partially affect taxpayer compliance, but taxpayer understanding and firmness of tax sanctions do not affect individual taxpayer compliance
FAKTOR YANG MEMPENGARUHI KEPUASAN MAHASISWA TERHADAP PENGGUNAAN DIGITAL PAYMENT DENGAN PENDEKATAN TAM DI UNIVERSITAS BALI INTERNASIONAL
Vitalia Fina Carla Rettobjaa;
Ni Made Widnyani;
A.A. Ngurah Bagus Aristayudha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.09.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2022.v11.i09.p05
The era of revolution 4.0 is the initial milestone of the birth of globalization in the world economy. The current movement of business progress is accompanied by developments in the field of information and communication technology. Technological developments in the economic sector are supported by financial technology. Financial transactions carried out by the Indonesian people are more than 50% using a payment system in the form of an e-wallet. One of them is digital payment, the OVO brand is a digital wallet service or electronic money in the form of a digital application that functions as a means of payment or online transactions developed by PT. International Visionet. The variety of digital payment applications offered makes students as consumers more selective in choosing applications that provide satisfaction for themselves. Therefore, it is important to know the factors that influence student satisfaction with the use of digital payments. The purpose of this study was to analyze the factors that influence student satisfaction with the use of digital payments (OVO) with the Technology Acceptance Model approach at the International Bali University. The research method used is quantitative with linear regression test.