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I GST AYU EKA DAMAYANTHI
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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,
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both empirical and theoretical studies which are analyzed qualitatively and quantitatively and have never and will not be published in other media.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 1,422 Documents
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Pengaruh Beberapa Indeks Saham dan Indikator Ekonomi Global Terhadap Kondisi Pasar Modal Indonesia I Gusti Agus Andiyasa; Ida Bagus Anom Purbawangsa; Henny Rahyuda
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.03.NO.04.TAHUN 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.628 KB)

Abstract

Indonesian capital market is highly developed capital markets in recent years. With the growing world of investment and finance , the events that occurred in other countries, be it stock index or economic indicator will have an impact to the Indonesian state. This study aimed to determine the effect of several stock indices and global economic indicators to the condition of the Indonesian Capital Market. Global stock indices used in this study is the Dow Jones index, Nikkei 225 index, Shanghai Composite Index ( SSE ), UK : FT100 index. Global economic indicators used include oil prices, gold prices, and exchange rate USD/IDR. This study used multiple linear regression analysis. The results of this study indicate that the Dow Jones index, Shanghai index, and UK : FT100 index positive effect on JCI, while the Nikkei 225 index variable, world oil prices, gold prices, and the exchange rate USD/IDR negatively affect the JCI movement. Future studies may add to the index of other countries and other economic indicators. Keywords: Global stock indices, global economic indicator, JCI
PENGARUH LUAS LAHAN, TENAGA KERJA, DAN PELATIHAN MELALUI PRODUKSI SEBAGAI VARIABEL INTERVENING TERHADAP PENDAPATAN PETANI ASPARAGUS DI DESA PELAGA KECAMATAN PETANG KABUPATEN BADUNG Ni Nyoman Tri Astari; Nyoman Djinar Setiawina
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

Tujuan Penelitian ini adalah untuk menganalisis pengaruh langsung luas lahan,tenaga kerja, dan pelatihan terhadap pendapatan petani asparagus di Desa PelagaKecamatan Petang Kabupaten Badung serta menganalisis pengaruh tidak langsung luaslahan, tenaga kerja, dan pelatihan melalui produksi terhadap pendapatan asparagus diDesa Pelaga Kecamatan Petang Kabupaten Badung. Hasil penelitian menunjukan bahwa:luas lahan, dan tenaga kerja secara langsung tidak berpengaruh terhadap pendapatanpetani asparagus. Sementara pelatihan berpengaruh signifikan terhadap pendapatanpetani. Melalui produksi bahwa luas lahan dan pelatihan tidak berpengaruh terhadappendapatan petani asparagus. Luas lahan maupun pelatihan secara langsung tidakberpengaruh terhadap produksi, walaupun produksi berpengaruh signifikan terhadap pendapatan, maka dapat disimpulkankan bahwa produksi tidak memediasi pengaruh luaslahan maupun pelatihan terhadap pendapatan. Tenaga Kerja di mediasi oleh produksidalam pengaruhnya terhadap pendapatan. Hal ini terbukti dari pengaruh tenaga kerja yangsignifikan terhadap produksi dan produksi berpengaruh signifikan terhadap pendapatan.
PENGARUH BI RATE, OPERATIONAL EFFICIENCY RATIO, CAPITAL ADEQUACY RATIO, NET INTEREST MARGIN, DAN NON PERFORMING LOAN PADA RENTABILITAS Andrik Aprilyanto Setiawan; Ni Luh Supadmi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.08.NO.09.TAHUN 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (779.551 KB) | DOI: 10.24843/EEB.2019.v08.i09.p06

Abstract

Banking rentability is banking capabilities by gaining profits in relation to sales, total assets, and own capital. This study aims to examine the influence of external and internal factors, namely the BI Rate, Operational Efficiancy Ratio, Capital Adequacy Ratio, Net Interest Margin, and Non Performing Loans on Rentability of Persero, Tbk. This research was conducted at all banks included in the Group of Persero, Tbk., And listed on the IDX for the period 2015 - 2018. The number of samples taken was saturated sampling, amounting to 4 samples. Data collection in this research is done by tracing monthly and annual reports. Data analysis was performed using multiple regression analysis. The results of this study indicate that the BI Rate and Capital Adequacy Ratio have no effect on rentability. This research also proves that Operational Efficiency Ratio, Net Interest Margin, and N Non Performing Loan significantly influence Rentability.
Analisis Kualitas Pelayanan Publik Di Badan Pelayanan Perijinan Terpadu Kabupaten Badung Ni Luh Putu Puspitasari; I K G Bendesa
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.01.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Good public service become a strategic policy issue because the public service has very broad implications especially in improving confidence in the government. The purpose of this study was to determine whether the variable physical evidence, responsiveness, reliability,  assurance and empathy as a determining factor in the quality of public services in license the Integrated Licensing Service Agency Badung regency, and to determine the influence of the quality of public services to regional revenue in Badung regency. This study population is people who have gained in the field of business licensing services to Small Enterprises in the Integrated Licensing Service Agency Badung regency , total sample of 100 respondents, of uptake in Proportionate Stratified Random Sampling, of the small number of micro enterprises by 60 and the number of medium enterprises as many as 607 businesses. The type of data collected and collected primary data by distributing questionnaires. The analysis technique used descriptive analysis and factor analysis. The results showed that: the five factors, factors of physical evidence, responsiveness, reliability, assurance, and empathy which consists of fifteen variables : The arrangement of the room, look officers, Infrastructure, Willingness officer, Smooth communication, administration of solutions, Certainty schedules, Clarity inforrmasi , speed processes, hospitality officer, clerk Ability, Responsibility, Caring officer, Justice and Security and comfort of the treatment. Variable officer responsibilities are variables that most affect the quality of public services in obtaining a business license in the Agency Licensing Services Integrated Badung regency because has the value of the highest coefficients , this means that a responsible attitude on the duties and functions of service providers that can be trusted by the community in helping the community seeker permits , especially for, Small Enterprises  in shaping the quality of public services in both so that more many existing businesses that directly affect the welfare of the community itself , and consciousness to legalize their business by completing licensing requirements , which means the higher the awareness of the public to pay taxes . Of the tax revenue it will directly affect the original revenue Badung regency.
MOTIVASI SEBAGAI PEMODERASI PENGARUH KOMPETENSI DAN TEKNOLOGI INFORMASI PADA PENERAPAN AKUNTANSI BERBASIS AKRUAL Fenty Herlina Sari; Bambang Suprasto; A.A.N.B Dwirandra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.08. TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The implementation of accrual basis accounting in the government sectoris based on the consideration that it can provide more complete information, provide information in government operations, the evaluation of efficiency and effectiveness and adherence to the regulations. This study aimed to analyze the effect of the competency of human resources (HR), information technology on the implementation of accrual accounting with motivation as a moderating variable. This research was conducted in all accounting entities religious ministry in Bali. The number respondents are 98 staff of financial framers, using a saturated sampling technique. The data used is primary data using questionnaires from some previous studies modified by the researcher. Moderated regression analysis with interaction test was used to analyze the data.The test results of hipothesis indicate that competency of human resources has no influence on the implementation of accrual accounting, but information technology gives a positive influenceon the implementation of accrual accounting. The effect of human resource competencies on the implementation of accrual accounting is strengthened by motivation, but motivation it self does not strengthen the influence of Information technology on the implementation of accrual accounting Key words: human resource’s competencies, information technology, motivation, the implementation of accrual accounting.
KOMITMEN ORGANISASI SEBAGAI PEMODERASI PENGARUH KOMPETENSI SDM DAN SISTEM PENGENDALIAN INTERN PADA KUALITAS LAPORAN KEUANGAN I Gusti Ngurah Siwambudi; Gerianta Wirawan Yasa; I Dewa Nyoman Badera
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.01.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The objectives of this study are to determine and obtain empirical evidence related organization commitment as moderated the effect of human resource competency and government intern controlling system at the quality of government financial report in the klungkung regency. This study was conducted on 37 work unit departments of Klungkung regency. Total number of respondent is 36 functionaries of financial department which was selected through purposive sampling technique. The analyzed data was primary data gained through survey and questionary technique. Then, data was analyzed by applying Moderated Regression Analysis method. The result of hipotesis testing shows that human resource competence have not effect on local government financial statement quality, however government intern controlling system do. Organization interaction commitment and both, human resource competence and government intern controlling system have not effect on local government financial statement  quality.
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KINERJA KARYAWAN DENGAN OCB SEBAGAI VARIABEL MEDIASI Devi Shinta Prahesti; I Gede Riana; I Made Artha Wibawa
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.07.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (611.196 KB) | DOI: 10.24843/EEB.2017.v06.i07.p06

Abstract

The purpose of this study is to analyze and explain the mediating role of organizational citizenship behavior on the relationship of transformational leadership on employee performance of cooperatives in Tabanan. The study population were employees of cooperatives in the district of Tabanan with a sample size is 114 respondents in 25 cooperatives. The sampling technique is done by simple random sampling technique. The research instrument used questionnaire and analysis methods using Partial Least Square (PLS) with software SmartPLS 2.0. The results showed (1) transformational leadership has a positive and significant effect on OCB (2) transformational leadership has a positive and significant effect on employee performance (3) OCB has a positive and significant effect on the performance of employees (4) OCB mediate partially and positive and significant relationship between leadership transformasional and employee performance. The implication of this study indicated that transformational leadership was found as a major factor in improving employee performance.. Suggestions for the results are expand the orientation research in wider scope industry and organization to reach more obtain results.
PENDEKATAN TAM DALAM LAYANAN GO-MASSAGE PADA APLIKASI GO-JEK Ni Putu Wulan Widasari; I Made Wardana; Putu Yudi Setiawan
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 (744.39 KB) | DOI: 10.24843/EEB.2018.v07.i03.p09

Abstract

ABSTRAK Tujuan Penelitian ini menjelaskan pengaruh persepsi kemudahan penggunaan, persepsi manfaat, dan persepsi risiko terhadap sikap dan niat beli Go-Massage pada aplikasi Go-Jek. Populasi penelitian ini tidak terbatas (infinite) yang merupakan pengguna aplikasi Go-Jek di Kota Denpasar. Sampel dalam penelitian ini diambil dengan teknik non-probability sampling dengan total responden berjumlah 120 orang. Temuan penelitian ini menunjukkan persepsi kemudahan penggunaan dan persepsi manfaat berpengaruh positif dan signifikan terhadap sikap. Selanjutnya hasil penelitian juga menunjukkan pengaruh positif dan signifikan persepsi manfaat dan sikap terhadap niat beli. Sebaliknya, persepsi risiko berpengaruh negatif dan signifikan terhadap sikap dan niat beli. Implikasi teoritis pada penelitian ini adalah penelitian ini memperkuat teori sikap khususnya Technology Acceptance Model yang dikemukakan oleh Davis (1989). Implikasi praktis berguna bagi perusahaan untuk mendalami konstruk yang memberikan pengaruh besar terhadap niat beli. Untuk kedepannya, perusahaan disarankan lebih berfokus pada persepsi manfaat guna mendorong niat beli konsumen terhadap layanan Go-Massage yang ditawarkan pada aplikasi Go-Jek Kata kunci: TAM, Persepsi Kemudahan Penggunaan, Persepsi Manfaat, Persepsi Risiko, Sikap, dan Niat Beli
Pengaruh Pengalaman dan Proses Reviu Pada Pertimbangan Auditor Dalam Menilai Penyajian Laporan Keuangan Pemerintah (Studi Pada Inspektorat Daerah di Provinsi Bali) Simpen I Wayan; Suartana Wayan I; Wirama Gede Dewa
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.10.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to obtain an empirical evidence of the influence of auditor experience and review on auditor’s judgement in assessing the financial statement of local government. This has been an important issue because the role of local insprectorat auditor has not been effective in performing the review tasks. Using the field experiment with factorial design 2 x 2, this study examined 90 local insprectorat auditors in Bali Province. The collected data were analized using ANOVA to know the difference effect of experience and review and their interactions on auditor’s judgement. This study shows some empirical findings. Firstly, the experienced auditors can make better judgements. Secondly, auditors who doing the review can increase the quality of their judgements. Thirdly, the difference level of experience and the difference treatment in doing the review process affect the auditor’s judgments. However, there is no interaction effect between experience and review on auditors’ judgments.
The Relationship Between Strategic Planning and Budgeting in Regional Development Planning Agency of Sukabumi City Fahmi Adicipta; Bayu Kharisma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.08.NO.04.TAHUN 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (734.421 KB) | DOI: 10.24843/EEB.2019.v08.i04.p02

Abstract

This paper aims to analyze whether Coordination and synchronization of programs or activities and budgeting in regional development planning agency is possible. Lack of synchronization and coordination between SKPD externally so as to affect the quality of development planning. The Relationship Between Strategic Planning and Budgeting Is expected to play a role other than as a control tool, but it can also be used as a performance quality appraisal tool, as well as a tool for the realization of a clean and authoritative government (good governance). There are relationship between strategic planning in Regional Development Planning Agency of sukabumi city (Renstra) and its budgeting. The relationship particularly can be seen in the flow of Renstra (from vision to activities) and the achievement from targets.

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