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both empirical and theoretical studies which are analyzed qualitatively and quantitatively and have never and will not be published in other media.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
Articles
1,422 Documents
PENGARUH KEBIJAKAN DIVIDEN PADA MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI MODERASI
Ni Ketut Sri Dahayani;
I Ketut Budiartha;
I Made Sadha Suardikha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.04.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (405.361 KB)
The purpose of this study is to provide empirical evidence about the effect of dividend policy on earnings management and to determine whether the Good Corporate Governance (GCG) able to moderate dividend policy relationship with earnings management. The study population was banking companies listed in Indonesia Stock Exchange (BEI) in the period 2007-2014. Samples were determined using purposive sampling method. The samples selected were 82 banks observations. Data analysis technique used is Moderated Regression Analysis (MRA), first performed factor analysis to determine the factors GCG. Based on the analysis, this study proves that the dividend policy effect on earnings management. The results also showed that corporate governance is not proven able to moderate dividend policy relation to earnings management.
PENGARUH LINGKUNGAN KERJA DAN PENGHARGAAN TERHADAP KREATIVITAS DAN KINERJA PEGAWAI DI UNIVERSITAS PENDIDIKAN GANESHA
Nyoman Doddy Widhiastana;
Made Wardana;
I Gde Adnyana Sudibya
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.01.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (484.616 KB)
The purpose of this research was to explain the influence of the work environment and reward for creativity and performance of employees at Ganesha University of Education. This research targeting all goverment employees in the Ganesha University of Education, but the number of questionnaires returned as many as 141 copies of a total of 253 employees. The data were analyzed using Partial Least Square (PLS). The results showed that (1) work environment positive and significant impact on employee performance, (2) work environment positive and significant effect on creativity, (3) reward positive and significant impact on employee performance, (4) reward positive and significant impact on creativity, and (5) creativity positive and significant effect on employee performance.
PENGARUH KOMITMEN ORGANISASI, BUDAYA ORGANISASI DAN KEPUASAN PENGGUNA SIMDA PADA KINERJA SATUAN KERJA PERANGKAT DAERAH
I Wayan Asdita Adi;
I Made Sadha Suardikha;
I G. A. M. Asri Dwija Putri
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.06.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (518.238 KB)
Penelitian ini bertujuan untuk mengetahui tentang pengaruh komitmen organisasi, budaya organisasi dan kepuasan pengguna SIMDA pada kinerja SKPD di lingkungan Pemerintah Kabupaten Gianyar. Pengumpulan data menggunakan data primer yang dikumpulkan menggunakan teknik kuesioner. Seluruh Satuan Kerja Perangkat Daerah (SKPD) dilingkungan Pemerintah Kabupaten Gianyar menjadi populasi penelitian. Teknik penentuan sampel menggunakan metode purposive sampling. Jumlah sampel dalam penelitian ini sebanyak 50 orang bendahara pengeluaran pada seluruh SKPD di Pemerintah Kabupaten Gianyar. Teknik analisis data yang digunakan adalah analisis regresi berganda. Sebelum melakukan analisis regresi berganda, terlebih dahulu dilakukan pengujian asumsi klasik. Selanjutnya dilakukan uji ketepatan model dengan melihat koefisien determinasi (adjusted R2), hasil uji kelayakan model (uji-F) dan hasil uji hipotesis (uji-t). Berdasarkan hasil pengujian hipotesis menunjukan bahwa komitmen organisasi berpengaruh positif pada kinerja SKPD, budaya organisasi berpengaruh positif pada kinerja SKPD, kepuasan pengguna berpengaruh positif pada kinerja SKPD
Determinan Produksi Kedelai di Indonesia dan Implikasi Kebijakannya
Bayu Kharisma
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 (775.316 KB)
|
DOI: 10.24843/EEB.2018.v07.i03.p03
This paper aims to determine the determinants of soybean production in Indonesia and its policy implications. Based on the estimation results, the determinants affecting soybean production in Indonesia during 1984-2013 period are: harvest area, productivity, number of labor in food crop agriculture sector, soybean import of previous year and price ratio of soybean with fertilizer price. The factors that have a significant influence on soybean production are the area of harvest, productivity, the ratio of soybean prices to fertilizer prices and the amount of labor in the food crops sector. Meanwhile, various policies that can be done by the government in order to increase soybean production in Indonesia include the provision of soybean seeds, subsidized production facilities and lending, protection policies and basic price and special programs for soybean development.
PENGARUH MOTIVASI DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN KOPERASI DI DENPASAR
I Wayan Juniantara;
I Gede Riana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.09.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (109.331 KB)
Motivasi merupakan suatu hal yang harus dilakukan oleh seorang manajemen dalam meningkatkan kepuasan kerja dan kinerja karyawan. Tujuan penelitian ini adalah untuk mengetahui pengaruh motivasi dan kepuasan kerja terhadap kinerja karyawan koperasi di Denpasar. Populasi data yang dikumpulkan dalam penelitian adalah seluruh account officer yang berjumlah 130 orang dari 39 koperasi yang dijadikan obyek penelitian. Tehnik sampling yang digunakan adalah tehnik Proportionate Stratified Random Sampling yaitu tehnik ini dipakai bila populasi mempunyai anggota yang tidak homogen dan berstrata secara proposional,untuk menentukan hasilnya menggunakan Partial Least Square (PLS)Hasil penelitian menyatakan bahwa motivasi berpengaruh positif dan signifikan terhadap kinerja, motivasi berpengaruh positif dan signifikan terhadap kepuasan kerja, kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja. Implikasi dari penelitian ini adalah teori dua faktor juga memiliki keterbatasan lain yaitu variabel situasional. Herzberg mengasumsikan adanya korelasi antara kepuasan dan produktivitas. Namun penelitian yang dilakukan oleh Herzberg menekankan pada kepuasan dan mengabaikan produktivitas. Untuk mempertahankan dan meningkatkan kinerja koperasi berdasarkan perspektif teori motivasi (Herzberg) yang mengungkap motif individu untuk memperoleh motivator dan hyegine factor perlu dipertimbangkan untuk penelitian selanjutnya. Tidak semua topik permasalahan penelitian dapat diterapkan dan diuji dengan teori Herzberg, karena perusahaan dan institusi mempunyai permasalahan berbeda-beda.
PENGARUH ENVIRONMENTAL COST DAN ENVIRONMENTAL PERFORMANCE TERHADAP FINANCIAL PERFORMANCE (Studi Kasus pada Perusahaan Sektor Pertambangan Peserta PROPER Periode 2012 – 2016)
Lastri Meito Nababan;
Dede Abdul Hasyir
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 (1016.499 KB)
|
DOI: 10.24843/EEB.2019.v08.i03.p03
As a result of their activities, companies are demanded by stakeholders to perform in accordance with the concept of triple bottom line: financial aspects (profit), environment (planet), and social (people). This study aims to examine the effect of environmental costs and environmental performance on the company's financial performance. Environmental costs data are retrieved from the company's sustainability reports, environmental performance is then measured by PROPER ratings, and financial performance is proxied by return on assets (ROA). In addition, company size is employed as control variable. Through purposive sampling method, seven companies were selected in the mining industry sector in the period 2012-2016 as samples. This study uses multiple linear regression analysis to test the hypothesis. The results of the research both simultaneously and partially show that environmental costs and environmental performance have a significant influence on financial performance. It can be concluded that the greater the environmental cost and the better the environmental performance (PROPER) can increase the financial performance (return on assets) of the company. Firm size as a control variable is significantly associated with environmental costs and environmental performance. The hypothesis formulated in this study was accepted and has been supported by statistical research results.
PENGARUH GAYA KEPEMIMPINAN DAN MOTIVASI KERJA TERHADAP KINERJA GURU
Luis Aparicio Guterres;
Wayan Gede Supartha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.03.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (137.259 KB)
urces that exist within a organization in addition to other resources of the organization. Basically, an organization not only expect skilled human resources and skilled, but more importantly it expects its employees to work with enterprising and willing to achieve optimal results. This study aims to examine and analyze the influence of leadership style and work motivation on employee performance. This study was conducted in 02 State Public High School Baucau-Timor Leste. Using a sample of 58 teachers, the data collected using questionnaires and interviews. There are two types of data used in this study is qualitative and quantitative data, both derived from primary and secondary sources. The collected data were analyzed using descriptive analysis and multiple regression analysis. Based on regression analysis of the calculation results obtained conclusion, the influence of leadership style (X1) on teacher performance (Y) 0.571. The amount of motivation that directly influence on employee performance (Y) is 0,313. The magnitude of the effect of leadership style (X1) and motivation (X2) effect jointly by 73.5 percent while the remaining 26.5 percent is explained by other variables not included in this study.
Efektivitas dan Dampak Program SPP Terhadap Pendapatan dan Jam Kerja Anggota Kelompok SPP di Kecamatan Sukawati Kabupaten Gianyar
yan handrey kusmeiran;
Made Kembar Sri Budhi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana Volume.02.No.12.Tahun 2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (422.719 KB)
PNPM Mandiri since it launched until now can be considered the most preferred program in the development process. Gender equality, empowerment of the poor and increased community participation is one of the added value in this program. One of the superior programs of the PNPM Mandiri is Program of Simpan Pinjam Perempuan (SPP) . As one of the government programs, the SPP Program is supposed to be evaluated to determine whether these programs have a positive impact on the welfare of the community or not . The purpose of this study was to determine the level of effectiveness of the SPP program in the District of Sukawati, in terms of the stages of planning, implementation and sustainability program. This study also aims to determine the impact of the SPP Program on the level of income and the rate of flow of the household working hours SPP members, as well as to determine the public perception and PNPM’s actors, especially in the SPP program in the District of Sukawati. The method used to determine the level of effectiveness of the SPP program is descriptive method of analysis techniques which adopt the method of measurement of Community Satisfaction Index (HPI) Service Unit of Government Agencies. To determine the impact of the SPP Program on the level of income and the rate of flow of household work hours SPP members, conducted Paired-Sample T test. As for knowing people's perceptions and PNPM’s actors conducted by descriptive statistic with questionnaire and structured interviews. The data used in this study is primary data obtained from questionnaires distributed to members of the SPP as the object of this study . The results showed that the level of effectiveness of the implementation of the SPP program in the District of Sukawati quite effective, with a value of 77.80 percent. SPP program is also a significant impact on revenue growth and an outpouring of household work hours SPP members. Besides, the public and the perpetrators of these activities provide a very positive appreciation for this program. The conclusion that can be drawn from this study is that the PNPM program is a breakthrough that is fairly successful in the eyes of society. It is therefore recommended that the sustainability of this program be maintained and guaranteed by the government, and the SPP groups already formed continue to be fostered in order to remain productive and able to contribute positively to the welfare of society in general . Keywords : Poverty, Gender Equality, Empowerment.
EFEK MODERASI KEPEMIMPINAN TRANSFORMASIONAL PADA PENGARUH PERSONALITY TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOUR (OCB)
I Wayan Putra Mahardika;
Gede Riana;
Made Subudi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 05.NO.06. TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (593.628 KB)
OCB an extra role shown by a person so as to affect the performance of the organization. The purpose of this study was to determine the relationship between personality with organizational citizenship behavior, and knowing moderation transformational leadership role in the relationship of personality with organizational citizenship behavior (OCB) with Moderated Regression Analysis (MRA). The research instrument used 79 respondents out of 379 employees at the State General Hospital. The results showed that personality has a positive and significant impact on OCB. Furthermore Transformational Leadership has a positive and significant impact on OCB. This indicates that the higher the effect of transformational leadership, the higher OCB owned by employees and employee proficiency level. While in the interaction did not prove transformational leadership role as moderating the relationship between the personality of the OCB. The implication of this research is to serve as a reference in future recruitment.
FAKTOR-FAKTOR YANG MEMPENGARUHI PROGRAM GERAKAN MEMBANGUN PRODUKSI TERNAK BERORIENTASI AGRIBISNIS (GEMPITA) TERHADAP KINERJA GEMPITA DI KABUPATEN JEMBRANA
Francisca Sagita Hendrayani Bayu Putri;
Made Suyana Utama;
Made Henny Urmila Dewi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.12.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (499.227 KB)
Poverty can not be separated from national strategies for achieving development. The vision and mission of livestock development in Jembrana is the realization of advanced breeding, efficient, tough and independent towards a prosperous Jembrana through Movement Building Livestock Production Oriented Sustainability (euphoria). This study aims to analyze; 1) influence management organization to the empowerment of livestock groups, 2) effect of management organization and empowerment of livestock on the performance program euphoria, 3) monitoring and evaluation moderating influence management organization and empowerment of livestock on the performance program euphoria, 4) whether the empowerment of livestock group mediating the influence of the organization program management on the performance of euphoria in the district of Jembrana. The research data sources used, there are two primary data obtained from interviews to goat and secondary data obtained from the Animal Husbandry in Jembrana. The research data collection methods used were in-depth interviews and questionnaires, with a number of respondents as many as 80 people. The analysis tool used is Test Validity and Reliability Instruments and structural equation analysis (SEM) with alternative Partial Least Square (PLS-based component SEM).