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I GST AYU EKA DAMAYANTHI
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eebunud@gmail.com
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+62 812-3768-5227
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eebunud@unud.ac.id
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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both empirical and theoretical studies which are analyzed qualitatively and quantitatively and have never and will not be published in other media.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 1,422 Documents
Pemahaman dan Realitas Implementasi Workplace Spirituality dalam Perencanaan dan Pelaksanaan Anggaran iismiati iismiati; A.A.N.B Dwirandra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.07.NO.03.TAHUN 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.28 KB) | DOI: 10.24843/EEB.2018.v07.i03.p04

Abstract

This research is motivated by a whole human concept that has not been fully implemented in the workplace, as most people consider the workplace is a place to seek something worldly by forgetting the inner life and ignoring religious values. The purpose of this research is to understand the reality of workplace spirituality in planning and implementation of budget. Research data obtained through in-depth interviews and participatory observation then it is analyzed by Interpretative Phenomenological Analysis . The results of the study interpret the understanding of informant's about workplace spirituality understanding into 3 (three) perspectives namely intrinsic views, religious views, and existentialist views. The reality of workplace spirituality in planning and implementation of budget has not been fully compatible with its understanding because of deviations and the behavior of the apparatus still ignores the spiritual values. The dissonance between reality of workplace spirituality in planning and implementation of budget with understanding of workplace spirituality is required the controlling factors such as leadership superstructure, work environment, and personal value.
PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK PADA KINERJA KEUANGAN BANK PERKREDITAN RAKYAT DENGAN PENERAPAN PEDOMAN AKUNTANSI SEBAGAI VARIABEL PEMEDIASI L. P. Novyanti Ciptana Ika Putri; I D. G. Dharma Suputra; I Ketut Budiartha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.09.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Accounting standards and guidelines used by Bank Perkreditan Rakyat (BPR) aims to generate a comparable financial information. This study aims to demonstrate empirically the effect of implementation of SAK ETAP toward BPR’s financial performance with the application of PA-BPR as a mediating variable in Gianyar. The populations in this study were all BPR that are operating in Gianyar regency in 2013. Samplings were selected based on the saturated sample method, which is using all the population as the respondents. The sample in this study is as much as 28 BPR with 91 respondents. The data were analyzed using Path Analysis. The results showed that: 1) the implementation of SAK ETAP effected the BPR’s financial performance; 2) the implementation of SAK ETAP effected the application of PA BPR; 3) the application of PA-RB effected the BPR’s financial performance in Gianyar; 4) the implementation of SAK ETAP effected the BPR’s financial performance in Gianyar with the application of PA-BPR as a mediating variable.
Peramalan Indikator Mikro Kinerja Komoditas Strategis Perkebunan Dengan Metode ARIMAX (Autoregressive Moving Average Exogenous Variabel) Bayu Kharisma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.08.NO.03.TAHUN 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (768.588 KB) | DOI: 10.24843/EEB.2019.v08.i03.p02

Abstract

This paper aims to forecast various micro indicators of the performance of plantation strategic commodities, namely coffee, cocoa, pepper and sugar cane in Indonesia during the period 2019-2045. The methodology used in this paper is ARIMAX (exogenous autoregressive variable moving average). The results showed that pepper production tended to decrease. The same thing happened in the prediction of the area of ??pepper land which tended to continue to decline, while pepper productivity was relatively stable. Meanwhile, the projection of coffee commodity production, coffee area and productivity levels continue to rise. The projection of sugarcane production tends to increase despite fluctuations. Similar to the pattern of production, the area of ??sugarcane and productivity also increased. The projection of Indonesian cocoa production fluctuates and tends to increase during 2019-2045. The same conditions occur in the area of ??cocoa that continues to increase. Finally, the level of cocoa productivity is rising even though it tends to be volatile.
ANALISIS DAYA DUKUNG LAHAN BERDASARKAN TOTAL NILAI PRODUKSI PERTANIAN DI KABUPATEN GIANYAR i dewa gede agung darma putra; Made Suyana Utama; I.G. Wayan Murjana Yasa
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.03.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Indonesia’s sustainable national development is a series of sustainable efforts that covering all public life aspect, nation and Indonesia state. As a state which have many kind of biological, agriculture sector is dominant factor in sustaiable national development. This study aims to analyze of status of land support in Gianyar regency and to find out the effect of land support toward sector PDRB and contribution of PDRB agriculture sector in Gianyar regency in 2008 until 2012. The research type is quantitative descriptive by compare land availability with land need. Data has been used that is secondary data which obtained from statistic office in Gianyar regency. The data has been applied was agriculture commodity, PDRB percapita, PDRB agriculture sector in each subdistrict from year of 2008 until 2012. Then data processed by using calculation of land support and simple regression analysis to analyze land support toward agriculture production value total in Gianyar regency. The result showed that status of land support in Gianyar regency is deficit, it was caused by decrease of agriculture land that cause decrease of agriculture production. From analysis of simple regression obtained that land support have positive and significant effect toward PDRB agriculture sector and contribution of PDRB agriculture sector in Gianyar regency.
ANALISIS PENGARUH ANGGARAN PARTISIPATIF PADA BUDGETARY SLACK DENGAN EMPAT VARIABEL MODERASI (STUDI KASUS PADA SKPD KABUPATEN BADUNG, BALI) Ni Luh Putu Sandrya Dewi; Gerianta Wirawan Yasa
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.03.N0.01.TAHUN 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Penelitian ini membahas tentang pengaruh anggaran partisipatif pada budgetary slack denganempat variabel moderasi, yaitu asimetri informasi, komitmen organisasi, budaya organisasi dankapasitas individu. Responden dipilih dengan cara proportionate random sampling. Datadikumpulkan melalui metode survei berupa kuesioner dan indepth interview, serta dianalisisdengan analisis regresi moderasi. Hasil penelitian menunjukkan bahwa anggaran partisipasiberpengaruh positif pada budgetary slack. Bahkan, asimetri informasi memperkuat pengaruhtersebut. Sebaliknya, komitmen organisasi dan budaya organisasi memperlemah hubungan antaraanggaran partisipatif dengan budgetary slack. Selain itu, tinggi atau rendahnya kapasitas individutidak mampu memoderasi hubungan tersebut.
DAMPAK MODERASI PROFITABILITAS TERHADAP PENGARUH CORPORATE SOCIAL RESPONSIBILITY PADA NILAI PERUSAHAAN MANUFAKTUR Agusta Amamda Wulandari; I Wayan Ramantha; Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.07. TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The incosistency of result of research on the influence of Corporate Social Responsibility for firm value indicate other factors also influencing, so as to encourage researchers to input profitability as moderation variable. The method of sampling technique used on this research is purposive sampling with a sample amount 37 manufacturing companies that listed in Indonesia Stock Exchange (ISE) in year of 2008-2012, and amounting to 174 surveillances. Statistical anaylisis includes the classic assumption test and test the feasibility of this model, and Moderated Regression Analysis (MRA) test used to examine the effect of moderating variable in this research hypothesis. The result of classic assumption test indicates that regression model has just fulfilled the requirement of classic assumption test. The hypothesis test results are: 1) Corporate Social Responsibility has the positive effect on manufacturing firm value listed in Indonesia Stock Exchange, 2) Profitability as moderating variable is proven and capaable to strengthen the relations between Coporate Social Responsibilty with manufacturing firm value that listed in Indonesia Stock Exchange.
PENGARUH PEMBERDAYAAN DAN KEPUASAN KERJA TERHADAP KOMITMEN ORGANISASIONAL GURU DI SMK N 1 MAS UBUD Ida Maha Yani; Wayan Gede Supartha; Made Subudi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.12.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Penelitian ini bertujuan untuk 1) Menganalisis pengaruh pemberdayaan psikologis terhadap komitmen organisasional, 2) Menganalisis pengaruh pemberdayaan psikologis terhadap kepuasan kerja, 3) Menganalisis pengaruh kepuasan kerja terhadap komitmen organisasional, dan 4) Menganalisis pengaruh tidak langsung pemberdayaan psikologis terhadap komitmen organisasional melalui kepuasan kerja. Populasi dan sampel dalam penelitian ini adalah 78 guru SMK N 1 Mas Ubud. Pengumpulan data dilakukan melalui observasi, kuisoner dan wawancara. Data yang telah dikumpulkan dianalisis dengan menggunakan Partial Least Square (PLS). Hasil penelitian ini menyimpulkan bahwa 1) Pemberdayaan psikologis berpengaruh positif signifikan terhadap komitmen organisasional, 2) Pemberdayaan psikologis berpengaruh positif signifikan terhadap kepuasan kerja, 3) Kepuasan kerja berpengaruh positif signifikan terhadap komitmen organisasional, dan 4) Pemberdayaan psikologis berpengaruh positif signifikan secara tidak langsung terhadap komitmen organisasional melalui kepuasan kerja.
PENGARUH PERSON-JOB FIT DAN PERSON-ORGANIZATION FIT TERHADAP KOMITMEN ORGANISASIONAL DAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) Ollani Vabiola Bangun; Wayan Gede Supartha; Made Subudi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.05.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aimed to analyze the effect of person-job fit on OCB and organizational commitment, the effect of person-organization fit on OCB and organizational commitment. As weel as the effect of organizational commitment on organizational citizenship behavior (OCB). This research was conducted in PT. Trisaka Reksa Waluyo. Samples are taken by 73 employees with saturated sampling method. Data were collected by distributing questionnaires and using path analysis as data analysis techniques. These result indicate that person-job fit have positive and significant  effect on organizational commitmet and OCB, person-organization fit have positive and significant effect on organizational commitment but not significant to OCB. Furthermore, organizational commitment shown have positive and significant  effect on OCB. The practical implication of this research is to help organizations to recruit and have a good evaluations standart to have qualified human resource.
PERAN PROFITABILITAS DALAM MEMEDIASI PENGARUH FINANCIAL LEVERAGE DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN DI BURSA EFEK INDONESIA Ni Made Dewi Puspita Sari; I Gusti Bagus Wiksuana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.07.NO.01.TAHUN 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (541.236 KB) | DOI: 10.24843/EEB.2018.v07.i01.p06

Abstract

The purpose of this study was to determine the role of profitability in mediating the effect of financial leverage and investment opportunity set on the dividend policy. The populations in this study were manufacturing companies listed on the Indonesia Stock Exchange. The sampling of the research was done by census and the number of samples were 12 companies. The data of research were secondary data obtained from Indonesia Stock Exchange website and Indonesian Capital Market Directory from 2011 to 2015. Testing of research hypothesis was conducted by using path analysis technique by tool of SPSS application.The results showed that financial leverage has a negative and significant effect on dividend policy. Investment opportunity set has negative and insignificant effect on dividend policy. Financial leverage has a positive and significant impact on profitability. Investment opportunity sets also have a positive and significant impact on profitability. Profitability has a positive and significant effect on dividend policy. Profitability is able to mediate the effect of financial leverage and investment opportunity set on dividend policy.
FAKTOR-FAKTOR YANG MEMPENGARUHI PARTISIPASI ANGGOTA KOPERASI DAN KESEJAHTERAAN ANGGOTA PADA KOPERASI UNIT DESA (KUD) DI KABUPATEN JEMBRANA I Ketut Catur; Nyoman Djinar Setiawina
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.07.NO.12.TAHUN 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (852.259 KB) | DOI: 10.24843/EEB.2018.v07.i12.p03

Abstract

Factors of low quality of human resources that have an impact on the management of organization and business; members of the cooperate are generally small people, so it's pretty hard to empower them; the low participation of members that is visible from the small amount of paid-up capital of members and Member utilization of services business cooperate; the location of the cooperation tend to be less/no strategic for business; as well as the culture of the Organization cooperate that is less conducive to developing the business. This research aims to analyze the influence of cooperate knowledge, the ability of administrators, service cooperatives, cooperate interest and participation of the members of the cooperative in the cooperate against the welfare of society in Jembrana Regency, analyzed with partial least square (PLS). The location of the research done in Jembrana Regency. Types of data used in this research is quantitative and qualitative. The source of the data used in this research is the primary data from the results of the questionnaire to respondents. The results of the analysis showed that n knowledge, the ability of administrators, service quality of cooperation and interest in cooperate on the positive and significant participation of influential members of the village Jembrana Regency. Cooperate knowledge, the ability of the Executive Board, and the Ministry of cooperatives was not significant effect against the welfare of society, while the interest and participation of the members of the cooperative in the village of positive and significant effect against community welfare in Jembrana Regency. The participation of members of the cooperative in the village mediated significantly influences the ability of the Executive Board, the Ministry of cooperation and interest in cooperate against the welfare of the community, but the influence of perkoperasian knowledge against the welfare of society mediated by the insignificant participation of members of the cooperative in the village Jembrana Regency.

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