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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
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,
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both empirical and theoretical studies which are analyzed qualitatively and quantitatively and have never and will not be published in other media.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
Articles 13 Documents
Search results for , issue "VOLUME.11.NO.12.TAHUN.2022" : 13 Documents clear
INDEKS PEMBANGUNAN MANUSIA (IPM) DI WILAYAH INDONESIA TIMUR Adhitya Wardhana; Bayu Kharisma; Silvia Risti
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.12.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2022.v11.i12.p04

Abstract

This research analyze the influence of government spending in the education, health and information technology sectors on the increase in HDI in eastern Indonesia. The research model used is the generalized least square model in the data panel analysis method in eastern Indonesia in 2015-2020. This research study provides results in the ratio of education and health expenditure to PDRB, internet users and PDRB per capita the previous year significantly affect hdi in eastern Indonesia. Research studies explain that PDRB per capita the previous year is the variable that most affects the Human Development Index (HDI).
STEREOTIP GENDER DAN AKUNTAN WANITA Nurul Hidayah; Hamidah Hamidah
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.12.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2022.v11.i12.p09

Abstract

This research aims to obtain an overview of gender stereotypes by woman accountants based on their experiences in carrying out the duties. This research uses the phenomenological method of Sanders (1982) and five-woman accountants as informants with different professions and positions. The main finding of this research shows that woman accountants who live and work in the Banjar community indicate that some of them still experience gender stereotypes. Gender stereotypes tend to be experienced by woman accountants who are married and live in remote areas. Although the participation of women as accountants has been quite good, the dominance of men is still felt in some organizations. When gender stereotypes are assosicated with the liberal feminist theroy, it is found that when women accountants get the same opportunities as men, they will implement their potential and show that they are just as effective as men. Therefore, society and organizations play an important role in the advancement of women.
FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT PEMBELIAN ULANG PONSEL PINTAR DI KALANGAN MAHASISWA Ratna Nadhira; Arif Hartono
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.12.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2022.v11.i12.p05

Abstract

Smartphones are considered by students as a tool to encourage interaction, multitasking, and learning, in addition, students regularly use smartphones as a tool for e-learning and web-based education, where the advantages of owning a smartphone can include increased productivity, information retrieval, information and social interaction, relaxation, and entertainment. This study aims to examine the repurchase intention of students on the smartphone brand they use. This research was conducted on 132 respondents who are students who use smart phones every day and have at least replaced their smart phones more than once. This study uses primary data and convenience sampling technique in sampling. The analysis test was carried out using the Structural Equation Model based on Partial Least Square and processing the data using the Smart PLS program. The results of the data analysis test showed that the five hypotheses were significant. (1) Brand awareness has a positive effect on brand loyalty, (2) Perceived quality has a positive effect on brand loyalty, (3) Brand loyalty has a positive effect on repurchase intention, (4) Brand Personality has a positive effect on brand preference, (5) Preference Brand has a positive effect on repurchase intention
PENGARUH PENDAPATAN ASLI DAERAH, BELANJA MODAL, DAN KETIMPANGAN DISTRIBUSI PENDAPATAN TERHADAP IPM DI KABUPATEN/KOTA PROVINSI BALI PERIODE 2013-2020 I Gusti Ngurah Kadek Agus Subagia; Made Suyana Utama
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.12.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2022.v11.i12.p10

Abstract

The purpose of this study was to analyze the District Own Source Revenue, capital expenditures, and Inequality of Income Distribution on the Human Development Index in the Regency/City of Bali Province, either partially or simultaneously. The data used are secondary data, namely PAD data, capital expenditures, Gini ratio coefficient and HDI in the Regency/City of Bali Province for the 2013-2020 period so that the number of observations is 72 observations. The analysis technique used is multiple linear regression analysis with the help of Eviews software. The results of the study show that simultaneously PAD, Capital Expenditures, and Inequality of Income Distribution have an effect on the Human Development Index in the Regency / City of Bali Province. Partially PAD and Capital Expenditure have a positive effect on the Human Development Index. Partially the inequality of income distribution has a negative effect on the Human Development Index. The implication of this research is that the high regional income generation causes PAD to be more widely used to finance capital expenditures which have an impact on equitable development which is directly proportional to the rate of economic growth so that people's welfare can be achieved
PENGARUH MONEY ETHIC PADA PERSEPSI ETIS MAHASISWA AKUNTANSI DENGAN MANACIKA PARISUDHA SEBAGAI VARIABEL PEMODERASI Komang Wisnu Arie Guna Partha; I Gusti Ayu Made Asri Dwija Putri; A.A. Ngurah Bagus Dwirandra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.12.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2022.v11.i12.p01

Abstract

This research was conducted because of the phenomenon of violations of the professional code of ethics by accountants so that the crisis of public confidence in the accounting profession decreased. The purpose of this study is to examine the effect of money ethics on accounting students' ethical perceptions which will later become the basis for ethical decisions, as well as the use of the manacika parisudha variable which might influence the interaction of money ethics on ethical perspectives. The population in this study is master of accounting students and PPAk students of Udayana University who are still actively participating in lectures per odd semester 2020. The sample selection method uses nonprobability sampling with purposive sampling technique so that 34 accounting students of Udayana University are used as research samples. The data were analyzed using a regression model with the absolute difference method. The regression model has passed the classical assumption test. The results of the first hypothesis show that money ethics has a significant negative effect on ethical perceptions of accounting students, the second result shows that manacika parisudha weakens the influence of money ethics on ethical perceptions of accounting students at Udayana University.
PENGARUH POTENSI DESA, LOKASI DESA, KREATIFITAS KEPALA DESA DAN PARTISIPASI ANGKATAN KERJA TERHADAP KESEJAHTERAAN MASYARAKAT DESA DI KABUPATEN BULELENG Ni Putu Sri Sundariani; I Gusti Wayan Murjana Yasa
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.12.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2022.v11.i12.p06

Abstract

The purpose of this study was to analyze the effect of village potential, village location, village head creativity and labor force participation on the welfare of the village community in Buleleng Regency. In this study, the population was all villages in Buleleng Regency, as many as 129 villages. In this study, the sampling technique used was non-probability sampling with purposive sampling. In this research, the analytical technique used is path analysis. Based on the results of the analysis described in the previous chapter, it can be concluded that village potential, village location and creativity of the village head have a positive and significant impact on the level of labor force participation in Buleleng Regency, while Village Potential, Village Location and Creativity of the Village Head have no effect on welfare. village community in Buleleng Regency. The level of labor force participation has a positive and significant impact on the welfare of rural communities in Buleleng Regency.
NEW NORMAL UMKM: DESAIN SISTEM REKRUTMEN KARYAWAN BERBASIS DIGITAL Ni Luh Putu Surya Astitiani; Kadek Riyan Putra Richadinata; Vitalia Fina Carla Rettobjaan
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.12.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2022.v11.i12.p11

Abstract

The approach used in this study is a qualitative approach, namely an approach in the form of collecting data, processing, and analyzing and interpreting it qualitatively. The research location is in several MSMEs spread across the city of Denpasar. The research data collection was carried out for 2 months, from January to February 2021. The scope of this research was to design a digital-based employee recruitment system for MSMEs, then evaluate the results of the design. The data analysis technique used in this research is adjusting to the data collection methods used, namely literature study, observation, and questionnaires. From the three data collection models, data analysis was carried out using the following models: Data Reduction, Data Display and Conclusion Drawing/Verification. Research on the design of a digital-based employee recruitment system for MSMEs as a solution to adapting new habits (new normal) results in a business process design using Data Flow Diagrams (DFD) and designing the system interface. While the results of the evaluation in the form of a questionnaire to users who will use this system indicate that the overall information system is very good, as many as 36 people answered with a very good response.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN EKONOMI KABUPATEN/KOTA DI PROVINSI BALI TAHUN 2015-2019 Ni Putu Ferbilia Sarlitawati; Made Kembar Sri Budhi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.12.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2022.v11.i12.p02

Abstract

The implementation of regional autonomy gives wider authority to regional governments to regulate their own regions according to their potential. Fiscal decentralization is a form of delegation of authority in order to support the implementation of regional autonomy. This study aims to analyze the factors that influence the economic growth of districts/cities in Bali Province in 2015-2019. The data used in this study were sourced from secondary data. The analytical technique used is panel data regression analysis with the E-Views 9 program. The results of the study show that local revenue, balancing funds, capital expenditures and labor simultaneously have a significant effect on the economic growth of districts/cities in Bali Province in 2015-2019. Partially Local Original Income, capital expenditures and labor have no significant effect on the economic growth of districts/cities in Bali Province. Meanwhile, the balancing fund has a positive and significant impact on the economic growth of districts/cities in Bali Province in 2015-2019
BEBERAPA FAKTOR YANG MEMPENGARUHI PENCEGAHAN FRAUD DI MASA PANDEMI COVID-19 PADA LEMBAGA PERKREDITAN DESA SE-KOTA DENPASAR Putu Cintya Purnama Dewi; I Wayan Suartana; Ida Bagus Putra Astika; Ni Made Dwi Ratnadi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.12.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2022.v11.i12.p07

Abstract

This study aims to determine the effect of the internal control system, morality, organizational culture and good corporate governance on the prevention of fraud during the Covid-19 pandemic at Village Credit Institutions throughout Denpasar City. The sampling technique in this study is a non-probability sampling technique involving 105 respondents. The data analysis technique in this study uses multiple linear regression analysis. The results show that the internal control system, morality, organizational culture and good corporate governance have a positive and significant effect on preventing fraud during the Covid-19 pandemic at Village Credit Institutions in Denpasar City.
ANALISIS PENGARUH PERENCANAAN PAJAK, FREE CASH FLOW, DAN KECAKAPAN MANAJERIAL PADA MANAJEMEN LABA Ni Luh Made Dian Purnami Putri; Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.12.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2022.v11.i12.p12

Abstract

Earnings management is the act of intervening in the preparation of financial statements so that it affects earnings which aims to achieve the interests of the company. Earnings management can be done by increasing, leveling, or decreasing company profits. This study aims to determine the effect of tax planning, free cash flow, and managerial skills on earnings management. The population of this study consists of 63 mining companies listed on the Indonesia Stock Exchange for the period 2018-2020. Sampling using purposive sampling method, where there are 17 companies that meet the sampling criteria. The analytical technique used is multiple linear analysis. The results of data analysis show that planning variables and free cash flow have an effect on earnings management. Meanwhile, the managerial skill variable shows that the results have no effect on earnings management.

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