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both empirical and theoretical studies which are analyzed qualitatively and quantitatively and have never and will not be published in other media.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 PERUBAHAN TARIF PAJAK, PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PADA TAHUN 2008-2012
Luh Noviana Sekar Utami;
Anak Agung Gede Putu Widanaputra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.05.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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This study aims to determine the effect of tax rates, profitability, liquidity, and the size of the company's capital structure. This study uses leverage as a proxy of they capitaly structure. The sample in this study are 193 companies listed in Indonesia Stock Exchange 2008-2012 period. Samplin was done by purposive sampling method. Classic assumption test using the test for normality, heteroscedasticity, multicollinearity, and autocorrelation. The regression analysis used is multiple linear regression analysis. Based on the discussion of research results prove that the corporate income tax rate negatively affect capital structure. Profitability negative effect on the capital structure. Then liquidity negatively affect the capital structure. While the size of the positive effect on the company's capital structure.
KEBIJAKAN PUBLIK DAN RITEL MODERN : STUDI KASUS PELAKSANAAN KEBIJAKAN PLASTIK BERBAYAR
Amrita Nugraheni Saraswaty
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.07.NO.01.TAHUN 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2018.v07.i01.p05
This study aims to determine the economic impact on the modern retail businesses after the application of public policy about plastic bag fee by the government. The methodology used is descriptive with interviewing 53 samples of modern retailer in Badung and Denpasar area. This study get the result that, in terms of modern retail, there is a tendency not to impose tariffs on consumer plastic bags because they do not want to lose customers. It can be concluded that the modern retail stores do not feel any significant change of the economic policy of plastic bags fee. Consumers are still willing to pay the price set by the government, and most of the modern retail stores choose not to implement a policy of that paid plastic. Going forward, the policy paid plastic can be equipped with alternative materials usage policies for shopping bags also with a higher tariff for plastic bags. So the number of plastic bags that are used can be reduced and replaced with environmentally friendly materials.
PENGARUH MOTIVASI KERJA, KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP KEPUASAN KERJA KARYAWAN SERTA KINERJA PERUSAHAAN PT. ERHA CLINIC INDONESIA
I Gusti Ayu Ari Agustini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.07.NO.12.TAHUN 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2018.v07.i12.p02
The purpose of this study is to investigate the relationship between work motivation, leadership, organizational culture, employee satisfaction and its influence on the performance of the company PT. Erha Clinic Indonesia. To answer these research purposes, then an examination of the whole employees of PT. Erha Clinic Indonesia, amounting to 112 people. The method used is descriptive analysis and analysis of structural equation modeling (SEM). Based on the results of analysis show that motivation, leadership, and organizational culture has a significant impact on job satisfaction of employees of PT. Erha Clinic Indonesia. The result of the analysis also states work motivation, leadership, organizational culture, and employee job satisfaction significantly influences the performance of the company PT. Erha Clinic Indonesia. The implications of this research is to improve leadership skills and organizational cultures that exist, so that aspects of employee job satisfaction can be met, because in general a high employee job satisfaction will increase their work motivation and performance.
PENGARUH JUMLAH KUNJUNGAN WISATAWAN, PAJAK HIBURAN, PAJAK HOTEL DAN RESTORAN TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN GIANYAR
Ni Nyoman Suartini;
Made Suyana Utama
E-Jurnal Ekonomi dan Bisnis Universitas Udayana Volume 02. No.03. Tahun 2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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Penelitian ini bertujuan untuk mengetahui pengaruh secara serempak dan parsial jumlah kunjungan wisatawan, pajak hiburan dan PHR terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Gianyar, dan mengetahui pengaruh dominan dari ke tiga variabel bebas terhadap PAD Kabupaten Gianyar. Data yang digunakan dalam penelitian ini menggunakan data sekunder, yang selanjutnya dianalisis dengan metode regresi linier berganda. Hasil penelitian menunjukkan bahwa jumlah kunjungan wisatawan, pajak hiburan, pajak hotel dan restoran berpengaruh signifikan terhadap PAD Kabupaten Gianyar Tahun Anggaran 1991 -2010. Dari nilai koefisien regresi terstandar menunjukkan nilai variable PHR tertinggi, maka dapat disimpulkan PHR memiliki pengaruh paling dominan terhadap PAD Kabupaten Gianyar. Pemerintah daerah disarankan agar memperbaiki mekanisme pemungutan PHR dan melakukan pendataan ulang terhadap jumlah hotel dan restoran. Kata Kunci: jumlah kunjungan wisatawan, pajak hotel dan restoran, pajak hiburan, pendapatan asli daerah
DETERMINAN DISHARMONI KUA-PPAS TERHADAP APBD DI KABUPATEN TABANAN
I Gusti Ayu Widia Asri;
IKG Bendesa;
Ida Ayu Nyoman Saskara
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.04.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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APBD merupakan salah satu instrumen utama pembangunan daerah dalam rangka memacu pertumbuhan dan pemerataan ekonomi, serta menyediakan pelayanan dasar yang memadai bagi masyarakat. Strategi penganggaran dalam APBD tidak dapat dipisahkan dengan kebijakan pembangunan untuk mewujudkan pembangunan yang terarah dan akuntabel. Proses penyusunan Rancangan APBD pada umumnya didahului dengan penyusunan kerangka kebijakan anggaran berupa KUA (Kebijakan Umum Anggaran) dan PPAS (Prioritas dan Plafon Anggran Sementara). Penyusunan KUA merupakan upaya untuk mencapai visi, misi, tujuan dan sasaran yang ada dalam Rencana Strategis Daerah (Renstrada). Penelitian ini bertujuan menganalisis variabel-veriabel penyebab disharmoni antara KUA-PPAS dengan APBD pada Pemerintahan Kabupaten Tabanan serta menganalisis variabel yang paling dominan penyebab disharmoni antara KUA-PPAS dengan APBD. Variat KUA-PPAS yang terdiri dari variabel kompetensi SDM , dana perimbangan/ transfer, dan transparansi publik, sedangkan variat APBD yang terdiri dari variabel perencanaan anggaran, dan politik anggaran melalui Analisis korelasi canonical. Lokasi penelitian dilakukan di Pemerintah Kabupaten Tabanan. Jenis data yang digunakan dalam penelitian ini adalah data primer yang didukung dengan data sekunder. Pengumpulan data dilakukan melalui penyebaran kuesioner kepada Pengelola Keuangan (Pengguna Anggaran, Pejabat Penatausahaan Keuangan dan Pejabat Pelaksana Teknis Kegiatan) pada Satuan Kerja Perangkat Daerah (SKPD) di Pemerintah Kabupaten Tabanan. Populasi yang digunakan adalah pengelola keuangan di masing-masing SKPD, dimana jumlah SKPD yang ada sebanyak 40 SKPD dengan penentuan sampel dengan purposive sampling masing-masing 3 responden pada setiap SKPD sehingga total sampel sebanyak 120 orang. Hasil analisis menunjukkan bahwa, untuk variat KUA-PPAS, korelasi yang paling tinggi adalah variabel transparansi publik karena transparansi publik dapat mengakomodasi partisipatif masyarakat terkait anggaran dan dapat memberikan informasi kepada pihak-pihak yang berkepentingan sebagai bahan evaluasi dan dalam pengambilan keputusan. Variabel lain yang mempunyai korelasi tinggi dengan variat KUA-PPAS adalah Kompetensi SDM yang merupakan pelaku dari tahap perencanaan, penganggaran hingga pelaksanaan. Untuk variat APBD, variabel yang korelasinya tertinggi adalah perencanaan anggaran karena perencanaan anggaran merupakan instrument terpenting bagi pemerintah dalam menetapkan prioritas – prioritas program pembangunan yang didukung oleh data-data yang akurat dan sesuai dengan peraturan perundang – undangan
PENGARUH FAKTOR DEMOGRAFIS DAN PSIKOLOGIS PADA KINERJA ACCOUNT REPRESENTATIVE DIREKTORAT JENDERAL PAJAK
Eva Yunita;
Dewa Gede Wirama;
Ni Made Dwi Ratnadi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.10.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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This study analyzes whether demographic and psychological factors affect the performance of account representatives of the Directorate General of Taxes. Demographic factors in this study represented by age, gender, and the length of work experience. Psychological factors represented by personality-job fit and psychological capital. Total sampel are 384 account representatives who were willing to fill out the research questionnaires distributed online. The data were analyzed using multiple linear regressions. The analysis shows that age, the length of work experience, personality-job fit, and the psychological capital have a positive effect on the performance of the account representatives, while the gender does not affect the performance of account representatiives. The results of this study could be used by the Directorate General of Taxes as a reference in the placement and development of its account representatives.
PENGARUH DUKUNGAN ORGANISASI TERHADAP MOTIVASI KERJA DAN KINERJAANGGOTA POLSEK KUTA UTARA
Ronny Riantoko;
Gede Adnyana Sudibya;
Desak Ketut Sintaasih
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.03.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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Kuta Utara police station is one of the spearheads of public services in any jurisdiction in Badung Police are very important. The existence of highly specialized Kuta Utara police station, judging from the strength member and the characteristics of the region, especially the challenge of duties that require the performance of each individual police officer is a maximum. The performance can be affected by their motivation and support organization perceived by police officers. The purpose of this study were: to analyze the effect on work motivation ogranisasi support, analyze the influence of organizational support to the performance of police officers, and to analyze the influence of motivation on the performance of the police. Popuplasi this research is all Kuta Utara police personnel, as many as 117 people. Data were collected through questionnaires distributed to respondents, and then analyzed using analysis and SEM deskripstif. Menunjukana research results that support organizations and a significant positive effect on the motivation, organizational support positive and significant impact on performance, as well as the motivation of positive and significant impact on performance. The implication of this study is to support the needs of the organization in the implementation of the tasks, then akana enhance work motivation and improve the performance of police officers.
PENGARUH KOMPENSASI DAN MOTIVASI TERHADAP KOMITMEN DAN KINERJA RELAWAN PADA RADIO KOMUNITAS DI TIMOR-LESTE
Ana Teresa Sequeira
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.10.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2017.v06.i10.p03
This study aims to know the influence of Reward and Work Motivation toWork Commitment and Performance Volunteer of Community Radio in Timor-Leste. The research was conducted using survey methods to Community Radios’ volunteer and analyzed using path analysis. The population of the research was 105 volunteers of the 16 community radios. The samples of the research consisted of 78 volunteers and were taken by using the proportionate stratified random sampling technique.The results of the research are as follows: (1) there is a significant effect of the reward to the commitment of the volunteers of the Community Radio; (2) there is a significant effect of the work motivation to the commitment of the volunteers of the Community Radio; (3) there is a significant effect of the reward to the work performance of the volunteers of the Community Radio; (4) there is a significant effect of the work motivation to the commitment of the volunteers of the Community Radio; (5) there is a significant effect of the commitment to the work performance of the volunteers of the Community Radio.The result discovers that work motivation more influence then rewards in term of improving staff commitment and work performance
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LOAN TO DEPOSIT RATIO BPR DI KABUPATEN BADUNG
Gede Agus Dian Maha Yoga;
I K G Bendesa;
Nyoman Djinar Setiawina
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.07.NO.06.TAHUN 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2018.v07.i06.p05
Research purposes 1) analyze the direct influence of internal factors, and external to credit strategy, 2) analyze the direct influence of internal factors, external factors and crediting strategies to LDR, 3) analyze the indirect influence between internal and external factors on LDR crediting strategies as mediators. The research was conducted in Badung regency, using combination of primary and secondary data. Using sample population techniques, Partial Least Square (PLS) is a data analysis technique used. Research result 1) the direct internal factors and external factors have a significant positive effect on the lending strategy, 2) the internal factors directly and the lending strategy have a positive significant effect while the external factors have positive but not significant effect on the LDR, 3) the internal factors and external factors indirectly affect the LDR through crediting strategy as a significant mediator in rural banks in Badung regency
PERKEMBANGAN INDIKATOR MAKRO EKONOMI KOTA BANDUNG KUARTA II-2019
Teguh Santoso;
Bayu Kharisma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.08.NO.08.TAHUN 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2019.v08.i08.p06
Analysis of the development of macroeconomic indicators is commonly done as an evaluation material and economic management strategy in the future. There are 3 macroeconomic indicators that are commonly used at the regional level, namely the rate of inflation, economic growth and employment. This study aims to conduct an analysis of the three indicators at the Bandung City level. The research method used is descriptive and quantitative analysis. Descriptive analysis is based on the movement of data presented through graphs and tables. While quantitative analysis is more focused on calculating the inflation variable projections and correlation analysis between macroeconomic variables. Based on the results of descriptive analysis, it is known that the Bandung City inflation indicator was relatively maintained in the second quarter of 2019. Even though there is a moment of Eid, the inflation rate is still under control, and even tends to decrease in June 2019. However, the inflation rate is predicted to increase in the third quarter of 2019. Food commodity inflation is predicted to occur due to the peak of the dry season in August-September. On the indicator of the rate of economic growth, the most recent data for 2017 shows a decline in the growth rate, by 7.21%. The achievement of economic growth is also the lowest since 2011. On the employment indicator, there is an irrelevant relationship between the Economic Growth Rate (LPE) Labor Force Participation Rate (TPAK), and the Open Growth Rate