bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH STRUKTUR MODAL, PROFITABILITAS DAN LIKUIDITAS TERHADAP RETURN SAHAM PERUSAHAAN SEKTOR CONSUMER GOODS DI BURSA EFEK INDONESIA
Authors: Ardityawati Ni Putu Lisna , Candraningrat Ica Rika
Published: February 2024

Stock return is the profit obtained by companies, individuals, and institutions from the results of their investment policies. Before investing in the capital market, especially in the stock market, investors need to collect information about the company's fundamental conditions to get return investment in the long-term. The purpose of this study was to determine the effect of capital structure, profitability and liquidity on stock return. This research was conducted at consumer goods sector companies that are listed on the Indonesia Stock Exchange for the 2017-2020 period. The data used in this study is quantitative data with secondary data sources published by the Indonesia Stock Exchange. The sample used in this study were 34 companies through purposive sampling method. This study used non-participant observation method. The analysis technique used is multiple linear regression. Based on the results of the analysis found that the debt to equity ratio had a negative and insignificant effect on stock return, return on assets had a positive and significant effect on stock return and current ratio had a positive and insignificant effect on stock return. Investors and company management are expected to pay more attention to return on asset that have an impact on stock return.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, DAN UKURAN DEWAN KOMISARIS TERHADAP INTENSITAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
Authors: Putra I Komang Septiadi , Ary Wirajaya I Gde
Published: February 2024

The intensity of Corporate Social Responsibility (CSR) disclosure is a measure of communicating the company's contribution as a sense of responsibility for social and environmental impacts. The purpose of this study was to determine, analyze, and obtain empirical evidence about the effect of firm size, leverage, profitability, and board of commissioners size on the intensity of CSR disclosure. The number of samples in this study were 37 observations, which were selected using the purposive sampling method. Non-participant observation data collection method. The research design uses a quantitative approach in the form of associative aims to determine the relationship between two or more variables. The analysis technique used is Multiple Linear Regression Analysis. The results showed that the variable company size had a positive effect on the intensity of CSR disclosure, the leverage variable had a positive effect on the intensity of CSR disclosure, and the profitability variable had a positive effect on the intensity of CSR disclosure, while the size of the board of commissioners had no effect on the intensity of CSR disclosure. The results of this study can be used as a basis for management to increase the company's efforts in implementing the intensity of CSR disclosure
PERAN E-SATISFACTION DALAM MEMEDIASI HUBUNGAN E-SERVICE QUALITY TERHADAP E-LOYALTY
Authors: Shamia Shamia , Piartrini Putu Saroyini
Published: February 2024

The development of technology and the internet in Indonesia is increasing. This has an impact on changes in people's online shopping activities, especially through e-commerce applications. The use of e-commerce in Indonesia is also increasing from year to year. This condition also makes so many e-commerce pop up in Indonesia so that every company needs to improve and maintain consumer loyalty in the midst of the existing competition. This study uses expectation confirmation theory and prospect theory as the basis for thinking about the relationship between e-service quality, e-satisfaction and e-loyalty. This study aims to explain the role of e-satisfaction in mediating the relationship between e-service quality and e-loyalty. Based on the results of a survey of 135 consumers on the Tokopedia application in Denpasar City, the results of the Baron and Kenny Steps regression analysis and the Sobel test show that all hypotheses are accepted. E-Service Quality has a positive and significant effect on e-loyalty. E-Service Quality has a positive and significant effect on e-satisfaction. E-satisfaction has a positive and significant effect on e-loyalty. E-satisfaction is able to partially mediate the relationship between e-service quality and e-loyalty
PENGARUH PENERAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN
Authors: Landari Fina Dwi , Animah Animah , Isnaini Zuhrotul
Published: February 2024

Sasaran dari riset ini yaitu untuk memahami kontrol dari penerapan Tanggung Jawab Sosial Perusahaan (CSR) & desain modal pada nilai perusahaan di industri manufaktur bagian industri dasar & kimia yang tercatat di Bursa Efek Indonesia dalam kurun waktu 2018-2021. Jenis riset ini yaitu riset asosiasi dengan pendekatan kuantitatif, jumlah populasi sebanyak 54 perusahaan, serta dalam riset ini sampel yang digunakan yaitu teknik kriteria pemilihan khusus, akibatnya ditemukan sampel sebesar 26 industri. Metode dokumen dipakai sebagai metode pengumpulan data. Metode analisis data memakai analisis regresi linier berganda. Hasil riset membuktikan bahwa Corporate Social Responsibility memakai GRI-G4 & Desain Modal memakai Debt To Equity Ratio (DER) serta nilai perusahaan memakai Price Book Value (PBV) berdampak positif signifikan pada nilai perusahaan.
STUDI KOMPARATIF KINERJA KEUANGAN BANK KONVENSIONAL DAN BANK SYARIAH DI INDONESIA PERIODE TAHUN 2020-2021
Authors: Sukma Putri Ni Made Ayunda , Sudirman I Made Surya Negara
Published: February 2024

Penelitian ini merupakan penelitian komparatif dengan tujuan untuk membandingkan hasil kinerja keuangan antara bank konvensional dengan bank syariah yang terdaftar di Indonesia selama tahun 2020-2021. Populasi penelitian terdiri dari 43 perusahaan perbankan konvensional dan syariah yang termasuk KBMI I. Penentuan sampel menggunakan metode simple random sampling dan didapatkan sebanyak 39 sampel penelitian yang terdiri dari 30 bank konvensional dan 9 bank syariah. Data penelitian adalah data sekunder berupa laporan keuangan perusahaan perbankan yang menerbitkan rasio-rasio kinerja keuangan yang terdiri dari rasio LDR, ROA, ROE, CAR, BOPO, NIM, dan NPL. Periode tahun penelitian ini dipilih selama 2 tahun yaitu pada tahun 2020 dan 2021. Uji independent sample t-test dan mann whitney u-test digunakan dalam pengujian hipotesis. Berdasaran hasil uji menunjukkan bahwa tidak terdapat perbedaan pada rasio LDR, ROA, ROE, CAR, BOPO dan NPL antara bank konvensional dan bank syariah di Indonesia sedangkan jika diukur dengan menggunakan rasio NIM terdapat perbedaan antara kinerja keuangan Bank Konvensional dan Bank Syariah di Indonesia selama periode tahun pengamatan.
ANALISIS DAYA SAING DAN FAKTOR DETERMINAN YANG MEMPENGARUHI EKSPOR UDANG INDONESIA
Authors: Br Siboro Sonia Falentina Harta , Putu Widanta Anak Agung Bagus
Published: February 2024

Shrimp is the leading non-oil and gas export commodity as well as the Indonesian fishery sub-sector. Shrimp commodity is also a commodity that has high competitiveness because it has fluctuating exports in the period 2013-2020. The purpose of this study was to determine how the condition of competitiveness of Indonesian shrimp commodities and the influence of competitiveness, production, GDP per capita and foreign exchange rates ( US$) partially and simultaneously on Indonesian shrimp exports in five export destination countries (United States, Japan, China, Malaysia, Canada). The data used in this study is panel data. Panel data is a combination of time series and cross section. To analyze the competitiveness of Indonesian shrimp commodities in five destination countries, the RCA (Revealed Comparative Advantage) method was used. The RCA values ??for the five destination countries show that Indonesian shrimp exports have strong competitiveness. Based on the research results, competitiveness, production, GDP per capita and foreign exchange rates simultaneously have a significant influence on Indonesia's shrimp exports. Partially competitiveness, GDP and foreign exchange rates have a positive and significant impact on Indonesia's shrimp exports. Meanwhile, production has a negative and insignificant effect on Indonesian shrimp exports
PENGARUH LINGKUNGAN KERJA DAN MOTIVASI KERJA SERTA KOMPENSASI TERHADAP SEMANGAT KERJA KARYAWAN
Authors: Daud Dominicus Savio Febian , Salit Ketut Netra I Gusti
Published: February 2024

Work Spirit is the attitude and willingness that exists in employees in doing work with a happy state in order to get maximum results. Facing today's tight business competition, of course, companies need high morale for every employee. The purpose of this study was to analyze the effect of the work environment and work motivation and compensation on Work Spirit of PT Danamas Insan Kreasi Andalan Cabang Denpasar. The number of samples used was 120 employees of the sales division for opening online accounts with probability sampling method with Simple Random Sampling technique. Data was collected by means of a questionnaire. The data were analyzed using multiple linear regression analysis techniques. In this study using Maslow's Hierarchy of Needs Theory. The results of the study show that the work environment has a positive and significant effect on work spirit  of PT Danamas Insan Kreasi Andalan Cabang Denpasar. Work motivation has a positive and significant effect on work spirit at PT Danamas Insan Kreasi Andalan Cabang Denpasar. Compensation has a positive and significant effect on work spirit at PT Danamas Insan Kreasi Andalan Cabang Denpasar
ANALISIS FAKTOR-FAKTOR MAKROEKONOMI YANG MEMPENGARUHI INDEKS HARGA SAHAM GABUNGAN (IHSG)
Authors: Perdana I Komang Rangga , Setyari Ni Putu Wiwin
Published: February 2024

Pasar modal merupakan hal yang sangat penting bagi perekonomian suatu negara, karena melalui kegiatan jual beli di pasar modal dapat diketahui daya beli penanam modal atau disebut investor yang sering kali dijadikan sebagai tolak ukur kondisi perekonomian suatu negara. Saham adalah salah satu instrumen pasar modal yang semakin berkembang di kalangan masyarakat Indonesia.). Di Indonesia, keadaan pasar saham Indeks Harga Saham Gabungan (IHSG). Pergerakan IHSG dipengaruhi oleh beberapa faktor dalam negeri (internal), diantaranya faktor makroekonomi. Tujuan penelitian ini adalah untuk menganalisis hubungan variabel makroekonomi meliputi Inflasi, Kurs, dan Indeks Produksi Industri (IPI) terhadap IHSG. Penelitian ini dilakukan di Indonesia. Pengumpulan data dilakukan dengan dokumentasi data sekunder dari beberapa badan yang terkait maupun situs online. Penelitian ini menggunakan pendekatan Autoregressive Distributed Lag (ARDL) untuk melihat pengaruh Inflasi, Kurs, dan Indeks Produksi Industri (IPI) terhadap IHSG dari waktu ke waktu, berikut juga pengaruh variabel IHSG masa lampau terhadap IHSG masa kini. Hasil penelitian menunjukan hasil bahwa Inflasi dan Kurs memiliki pengaruh signifikan terhadap IHSG dan Indeks Produksi Industri (IPI) tidak berpengaruh signifikan terhadap IHSG.
KEPERCAYAAN SEBAGAI PEMEDIASI PENGARUH KUALITAS PELAYANAN TERHADAP NIAT MEMBELI KEMBALI PADA PENGGUNA SHOPEE DI KOTA DENPASAR
Authors: Wiwekananda Ida Bagus , Suasana I Gst. A. Kt. Gd.
Published: February 2024

Shopee utilizes digital services through applications to respond to changes in people's behavior. Shopee must carry out the right service & strategy so that consumers feel comfortable and trust so that they have the intention to buy back at Shopee. The purpose of this study was to explain the effect of service quality on repurchase intentions, the effect of service quality on trust, the effect of trust on repurchase intentions and the role of trust as a mediator of the effect of service quality on repurchase intentions. This research was conducted in Denpasar City. Samples were taken as many as 142 respondents through purposive sampling method and distributed using a google form questionnaire with adjusted criteria. Measured by 17 indicators and using a Likert scale. The data analysis technique used is path analysis and sobel test. The results of this study indicate that all hypotheses are accepted. Service quality has a positive and significant effect on repurchase intentions, service quality has a positive and significant effect on trust, trust has a positive and significant effect on repurchase intentions and trust plays a significant role in mediating the effect of service quality on repurchase intentions.
PERAN HEDONIC SHOPPING VALUE MEMEDIASI PENGARUH STORE ATMOSPHERE TERHADAP IMPULSE BUYING
Authors: Putra Ida Bagus Dwi Sutiyasa , Warmika I Gde Ketut
Published: February 2024

Tujuan dari penelitian ini adalah untuk menjelaskan peran hedonic shopping value dalam memediasi pengaruh store atmosphere terhadap impulse buying.Penelitian ini dilakukan di Kota Denpasar. Sampel yang diambil sebanyak 100 responden melalui metode purposive sampling dan disebar menggunakan kuesioner google form dengan kriteria yang telah disesuaikan. Teknik analisis data yang digunakan adalah uji asumsi klasik, analisis jalur (path analysis) dan uji sobel. Hasil dari penelitian ini menunjukkan bahwa seluruh hipotesis diterima. Store atmosphere berpengaruh secara positif dan signifikan terhadap impulse buying. Store atmosphere berpengaruh secara positif dan signifikan terhadap hedonic shopping value. Hedonic shopping value berpengaruh secara positif dan signifikan terhadap impulse buying. Hedonic shopping value berperan secara signifikan dalam memediasi pengaruh store atmosphere terhadap impulse buying. Dalam meningkatkan impulse buying, pihak Matahari Departement Store Duta Plaza Denpasar diharapkan bisa memberikan store atmosphere yang baik kepada para pengunjung karena dengan pengaturan store atmosphere yang baik akan merangsang kondisi emosional yang positif sehingga akhirnya menimbulkan pengalaman belanja yang menyenangkan dan menimbulkan hedonic shopping value dibenak konsumen.
PENGARUH KEBIJAKAN DIVIDEN, PROFITABILITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN INDEKS LQ45 TAHUN 2019-2021
Authors: Simanjuntak Kaleb Yordan , Hasibuan Henny Triyana
Published: February 2024

Penelitian ini bertujuan untuk menganalisis dan menambah pengetahuan teoretis terkait pengaruh dari kebijakan dividen, profitabilitas serta leverage terhadap nilai perusahaan. Teori yang diaplikasikan pada penelitian ini adalah signaling theory dan agency theory.  Populasi pada penelitian ini adalah perusahaan yang terdaftar di Indeks LQ45. Sampel pada penelitian ini didapatkan dari teknik purposive sampling. Data yang didapatkan akan dianalisis dengan metode regresi linier berganda. Hasil yang didapatkan adalah kebijakan dividen dan profitabilitas berpengaruh positif secara parsial sedangkan leverage berpengaruh negatif terhadap nilai perusahaan.
DAMPAK PARTISIPASI DALAM PERENCANAAN STRATEGIS TERHADAP BUDGETARY SLACK: AUTONOMUS BUDGET MOTIVATION DAN KEADILAN PERSEPSIAN
Authors: Qurba Glen Lazwardi , Soenaria Syaiful Rahman , A Gia Kardina Prima
Published: February 2024

Kesenjangan anggaran dipengaruhi oleh berbagai faktor seperti asimetri informasi, kompleksitas tugas, komitmen organisasi, maupun ketidakpastian lingkungan. Namun terdapat inkonsistensi hasil pada berbagai penelitian sebelumnya. Penelitian ini bertujuan untuk menguji pengaruh partisipasi dalam perencanaan strategis melalui keadilan persepsian dan autonomous budget motivation terhadap kesenjangan anggaran. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif dengan pendekatan kuantitatif. Unit analisis dalam penelitian ini adalah individu dengan jabatan Manager yang terlibat dalam proses penyusunan usulan anggaran pada perusahaan pelayaran tahun 20XX. Data penelitian ini diambil menggunakan metode survey, dengan jumlah populasi penelitian adalah 90 orang, metode sampling yang digunakan adalah purposive sampling. Adapun Teknik analisis data menggunakan Partial Least Square – Structural Equation Modelling (PLS – SEM). Berdasarkan hasil penelitian, dapat disimpulkan bahwa partisipasi manajer dalam perencanaan strategis secara siginifikan positif mempengaruhi keadilan persepsian dan autonomous budget motivation yang dirasakan oleh para manajer tingkat menengah dan dapat menurunkan kesenjangan anggaran yang terjadi pada organisasi.
PENGARUH PELATIHAN TERHADAP KOMITMEN ORGANISASIONAL KARYAWAN DENGAN MEDIATOR STRES KERJA (STUDI PADA UD. LADANG ROTI-BRAUD ARTISAN BAKERY DENPASAR)
Authors: Agung Paramartha Ida Bagus , Sintaasih Desak Ketut
Published: February 2024

Komitmen organisasional adalah keterlibatan dan dedikasi karyawan terhadap pencapaian tujuan organisasi dan kesediaan karyawan untuk menerima nilai-nilai organisasi dan berpartisipasi dalam semua kegiatan organisasi untuk menuju perbaikan organisasi. Penelitian ini bertujuan menganalisis pengaruh pelatihan terhadap komitmen organisasional karyawan dengan mediator stres kerja. Penelitian ini dilakukan di UD. Ladang Roti, dengan responden sebanyak 37 orang karyawan, dan teknik sampel yang digunakan adalah teknik sampel jenuh yang dianalisis dengan teknik analisis jalur. Hasil penelitian ini menunjukkan bahwa pelatihan berpengaruh positif dan signifikan terhadap komitmen organisasional karyawan, pelatihan berpengaruh negatif dan signifikan terhadap stres kerja karyawan, serta stres kerja berpengaruh negatif dan signifikan terhadap komitmen organisasional karyawan. Dari hasil pengujian variabel mediator, terbukti stres kerja secara signifikan memediator pengaruh pelatihan terhadap komitmen organisasional karyawan. Pelatihan menjadi penting diberikan kepada para karyawan karena dapat menurunkan tingkat stres kerja yang akhirnya dapat meningkatkan komitmen karyawan pada perusahaan.
PERAN MEDIASI KEPUASAN KONSUMEN PADA PENGARUH KUALITAS PRODUK TERHADAP NIAT BELI ULANG
Authors: Dewi Komang Ayu Trishantika , Piartrini Putu Saroyini
Published: February 2024

The presence of the Covid-19 pandemic has made changes to people's lifestyles, one of which is a healthy lifestyle. Health is one of the priority needs for the whole community. A healthy lifestyle is a form of a person's behavior associated with health that can be measured by eating organic food, health care and life balance. This study aims to determine the mediating role of consumer satisfaction on the effect of product quality on the repurchase intention of Herbalife Nutritional Shake Mix products in Denpasar City by using the Disconfirmation Expectation Theory approach. The sampling technique used in this research is non-probability sampling. Based on survey data from 224 Herbalife Nutritional Shake Mix consumers in Denpasar City, the results of Baron and Kenny Steps regression analysis reveal that product quality has a positive and significant effect on consumer satisfaction. Consumer satisfaction has a positive and significant effect on repurchase intentions. Product quality has a positive and significant effect on repurchase intention. Consumer satisfaction partially mediates the effect of product quality on repurchase intentions. The implications of this finding can be a reference for Herbalife companies to achieve profits and increase sales by paying attention to product quality and consumer satisfaction so that consumers will continue to repurchase Herbalife Nutritional Shake Mix products
PENGARUH INSENTIF PAJAK, TINGKAT PENDAPATAN, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM E-COMMERCE
Authors: Nitara Putu Guri , Setiawan Putu Ery
Published: February 2024

The Covid-19 pandemic has led E-commerce business models become one of the many best selling strategies that has widely adopted by MSMEs. The number of MSME actors that adopted E-commerce business models has increased every year, in contrast their taxpayers’s compliance levels is still low. This study aims to obtain empirical evidence on the effect of tax incentives, income levels and tax socialization on E-commerce MSME taxpayer compliance during the Covid-19 pandemic. This study used purposive sampling method, with a total sample of 97 MSMEs taxpayers who use E-commerce selling strategy and actively registered at KPP Pratama Denpasar Barat. The research method used in this study is multiple linear regression. The results found that tax incentives, income levels, and tax socialization had a significant positive effect on taxpayer compliance among MSMEs in E-commerce business. The theoretical implications of this research are able to support attribution theory and theory of planned behavior, and the practical implications can be taken into consideration in making policies to maximize taxpayer compliance.
PENGARUH JUMLAH KUNJUNGAN WISATAWAN, PMDN, DAN JUMLAH PENDUDUK YANG BEKERJA TERHADAP PERTUMBUHAN EKONOMI PROVINSI BALI
Authors: Dewi Dewa Ayu Kusuma , Bendesa I Komang Gde
Published: February 2024

Pertumbuhan ekonomi merupakan indikator penting untuk melihat keberhasilan perekonomian suatu negara. Sektor pariwisata Bali merupakan sektor yang potensial untuk dikembangkan sebagai salah satu sumber pendapatan asli daerah dan pertumbuhan ekonomi. Tingginya investasi, berkembang pesatnya sektor pariwisata, serta tingginya penyerapan tenaga kerja dapat memicu tingginya pertumbuhan ekonomi di suatu daerah. Tujuan penelitian ini adalah untuk mengetahui pengaruh Jumlah Kunjungan Wisatawan, PMDN, dan Jumlah Penduduk yang Bekerja terhadap Pertumbuhan Ekonomi pada Kabupaten/Kota di Provinsi Bali Tahun 2015-2020. Data yang digunakan dalam penelitian ini adalah data sekunder. Teknik analisis yang digunakan adalah analisis regresi data panel dengan program E-views 9. Berdasarkan analisis diperoleh hasil bahwa Jumlah Kunjungan Wisatawan, PMDN, dan Jumlah Penduduk yang Bekerja secara simultan berpengaruh signifikan terhadap Pertumbuhan Ekonomi pada Kabupaten/Kota di Provinsi Bali Tahun 2015-2020. Secara parsial, Jumlah Kunjungan Wisatawan berpengaruh positif dan signifikan, PMDN tidak berpengaruh signifikan, dan Jumlah penduduk yang bekerja berpengaruh negatif dan signifikan terhadap pertumbuhan ekonomi pada Kabupaten/Kota di Provinsi Bali Tahun 2015-2020.
PERAN PERSEPSI NILAI DALAM MEMEDIASI PENGARUH KUALITAS LAYANAN ELEKTRONIK TERHADAP KEPUASAN KONSUMEN
Authors: Putra Anak Agung Angga Andika , Widagda K I Gst. Ngurah Jaya Agung
Published: February 2024

Perkembangan teknologi dan informasi telah menciptakan perubahan terhadap kegiatan transaksi jual beli dalam mekanisme sistem pembayaran yang menggunakan alat pembayaran secara elektronik. Go-Pay adalah metode pembayaran elektonik yang disediakan dan terdapat dalam fitur aplikasi Go-Jek guna untuk mempermudah transaksi. Tujuan dari penelitian ini adalah untuk menjelaskan peran persepsi nilai dalam memediasi pengaruh kualitas layanan elektronik terhadap kepuasan konsumen. Penelitian ini dilakukan di Kota Denpasar. Sampel yang diambil sebanyak 180 responden melalui metode purposive sampling dan disebar menggunakan kuesioner google form dengan kriteria yang telah disesuaikan. Diukur dengan 36 indikator dan menggunakan skala likert 5 poin. Teknik analisis data yang digunakan adalah analisis jalur (path analysis), uji sobel dan uji VAF. Hasil dari penelitian ini menunjukkan bahwa seluruh hipotesis diterima. Kualitas layanan elektronik memiliki pengaruh yang positif dan signifikan terhadap kepuasan konsumen. Kualitas layanan elektronik memiliki pengaruh yang positif dan signifikan terhadap persepsi nilai. Persepsi nilai memiliki pengaruh yang positif dan signifikan terhadap kepuasan konsumen. Persepsi nilai berperan secara signifikan memediasi pengaruh kualitas layanan elektronik terhadap kepuasan konsumen.
ANTESEDEN MINAT BERWIRAUSAHA GENERASI MUDA
Authors: Dewi Desak Gede Listya , Manuati Dewi I Gusti Ayu
Published: February 2024

Persentase pengangguran pada tingkat universitas di Indonesia termasuk tinggi yakni 7,35%. Dengan demikian, perlu upaya agar para mahasiswa meningkatkan minat berwirausaha untuk mengurangi tingkat pengangguran karena adanya pembukaan lapangan kerja baru, minimal bagi mahasiswa yang bersangkutan. Tujuan dari penelitian ini untuk menganalisis pengaruh sikap kewirausahaan, pengetahuan kewirausahaan dan efikasi diri kewirausahaan terhadap minat berwirausaha generasi muda. Lokasi penelitian adalah Fakultas Ekonomi dan Bisnis, Universitas Udayana, Denpasar. Sampel yang digunakan sebanyak 312 orang. Penelitian ini menggunakan purposive sampling  sebagai penentuan jumlah sampel dan pengumpulan data dilakukan dengan penyebaran kuesioner. Teknik analisis data yang digunakan adalah analisis deskriptif dan inferensial yakni Regresi Linier Berganda. Hasil analisis menunjukan bahwa sikap kewirausahaan, pengetahuan kewirausahaan dan efikasi diri kewirausahaan berpengaruh positif dan signifikan pada minat berwirausaha. Implikasi teoritis penelitian ini memberikan bukti pada pengembangan ilmu perilaku organisasi dan ilmu manajemen khususnya mengenai sikap kewirausahaan, pengetahuan kewirausahaan. Sementara itu, secara praktis penelitian ini dapat digunakan sebagai salah satu acuan dalam upaya meningkatkan minat berwirausaha generasi muda
REAKSI PASAR MODAL TERHADAP PERISTIWA VAKSINASI COVID-19 PERTAMA DI INDONESIA
Authors: Wijaya Fenny , Dana I Made
Published: February 2024

The first COVID-19 vaccination event in Indonesia which was held on January 13, 2021 is one of an event that occurred in non-economic environment. Thelpurposeioflthis study is to examine whether there were differenceslinlabnormal returns before and after the event. This study uses the event study method on issuers that are incorporated into the LQ45 Index on the Indonesia Stock Exchange using purposive sampling technique and observed for 7 days. Expected return is estimated using the market adjusted model. Hypothesis testing was carried out using the Wilcoxon signed rank test. The results of this study prove that there is no difference in abnormal returns before and after the event. This means that there is no information content in-the-first-COVID-19 vaccination event in Indonesiaxthat could affect the market, so investors in the capital market didn’t react to the event
PENGARUH KONDISI SOSIAL EKONOMI ORANG TUA PETANI TERHADAP TINGKAT PENDIDIKAN ANAK DI DESA BUGBUG, KARANGASEM
Authors: Utami Ni Kadek Mita Setia , Arka Sudarsana
Published: February 2024

Education is one of the most important factors in the development of a country. The purpose of this study was to analyze the effect of family income, age of parents, education of parents, number of dependents, and the level of availability of learning facilities partially and simultaneously on the educational expectations of children of farming families in Bugbug Village, Karangasem District, Karangasem Regency. The data collection technique in this study used purposive sampling with a total sample of 84 people. The analytical technique used is Moderated Regression Analysis (MRA). The results showed that family income, age of parents, education of parents, number of dependents, and the level of availability of learning facilities partially and simultaneously affected the educational expectations of children of farming families in Bugbug Village, Karangasem District, Karangasem Regency. Availability of learning facilities moderates the relationship between family income and the level of educational expectations of farmers' children.
PERAN BRAND IMAGE MEMEDIASI PENGARUH SOCIAL MEDIA TERHADAP KEPUTUSAN PEMBELIAN PADA LAZADA
Authors: Nurani Ni Wayan Shanti Dwi , Ardani I Gusti Agung Ketut
Published: February 2024

The development of technology and the internet has a great impact on business changes. The e-commerce platform is the main driver of the growth of the digital economy in Indonesia. Lazada is one of the e-commerce sites in Indonesia with a low level top of mind share, market share, and commitment share compared to its competitors according to Top Brand Index data. This study aims to examine and explain the role of brand image mediating social media on purchasing decisions at Lazada. This research was conducted in Denpasar City with the number of samples taken as many as 100 respondents with a questionnaire tool. The sample was determined using a non-probability sampling model with a purposive sampling technique. The data analysis technique used is PLS-based SEM analysis. The results of this study indicate that all hypotheses are accepted. Social media has a significant positive effect on purchasing decisions at Lazada. Social media has a significant positive effect on Brand Image at Lazada. Brand Image has a positive and significant effect on purchasing decisions at Lazada. Brand Image Mediates the influence of Social media on purchasing decisions on Lazada.
FAKTOR-FAKTOR PENDUKUNG PENGGUNAAN ANTREAN ONLINE DALAM MENUNJANG PENINGKATAN MUTU LAYANAN BAGI BPJS KESEHATAN KEDEPUTIAN WILAYAH XI
Authors: Sinungan Nuke Paulin , Sri Darma Gede
Published: February 2024

The aim of this research is to analyze the influencing factors for increasing the use of online queues to support improving the quality of service for BPJS Health Deputy Region The population of the research carried out was all JKN BPJS Health participants who accessed the Mobile JKN application in the Bali Nusra region, totaling 43,838 people. From calculations using the Slovin formula, the sample of respondents in this study amounted to 100 respondents. There is a significant positive influence of performance expectancy, effort expectancy and social influence on behavioral intention to use the JKN BPJS Health Online queuing system with the Mobile JKN application. There is a significant positive influence of Facilitating Conditions on behavioral intention to use the JKN BPJS Health Online queuing system with the Mobile JKN application. There is a significant negative influence of technology anxiety on behavioral intention to use the JKN BPJS Health Online queuing system with the Mobile JKN application. There is a significant positive influence of behavioral intention on use behavior for using the JKN BPJS Health Online queuing system with the Mobile JKN application.
PENGARUH PENGGUNAAN E-COMMERCE, JUMLAH PELANGGAN, DAN MODAL USAHA TERHADAP PENDAPATAN PELAKU UMKM BIDANG KULINER
Authors: Dewi Ida Ayu Prasista Praba , Indrajaya I Gusti Bagus
Published: February 2024

MSMEs, especially the culinary sector, were one of the sectors that were severely affected during the Covid-19 pandemic, which was marked by a decrease in income due to a decrease in people's purchasing power and policies to limit community activities. So we need a study that looks at what factors affect the income of MSMEs in the culinary field to anticipate a deeper decline in income. The use of E-commerce, the number of customers, and business capital are important factors that can affect the income of MSMEs in the culinary sector during the Covid-19 pandemic. Therefore, the purpose of this study is to analyze the effect of simultaneous and partial use of E-commerce, number of customers, and business capital on the income of SMEs in the culinary sector in West Denpasar. This study uses an associative quantitative approach. The analysis technique in this study uses multiple linear regression analysis techniques. The results of this study found that the variables of the use of E-commerce, the number of customers, and business capital simultaneously had a significant effect on the income of MSME actors in the culinary field in West Denpasar. Partially, the variables of the use of E-commerce, the number of customers, and business capital have a positive and significant effect on the income of MSME actors in the culinary field in West Denpasar.
PENGARUH HARGA, PROMOSI, DAN KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN DI STARBUCKS SUNSET STAR BALI
Authors: Tholibin Ahmad Sirojut , Wardana I Made
Published: February 2024

Customer satisfaction is the best guarantee to create and maintain customer trust to face global competition. The company's success in maintaining customer loyalty is influenced by many factors including: service quality, either directly or mediated by increasing the role of trust, commitment and customer satisfaction. This study aims to analyze the effect of price, promotion and quality policies on customer satisfaction at Starbucks Coffee Shop products and services at Sunset Star. The type of research used in this research is a survey. In survey research, information is collected from respondents using a questionnaire. The data analysis technique used in this research is regression analysis technique. The sample of this research is Starbucks Sunset Star Branch, Bali. The results of this study indicate that of the three variables used, only the price variable dominates the influence on customer satisfaction at Starbucks Sunset Point. Therefore, it is necessary to do further research to obtain variables that can affect customer satisfaction at Starbucks Sunset Point.
PENGARUH GOOD CORPORATE GOVERNANCE DAN KINERJA LINGKUNGAN PADA NILAI PERUSAHAAN
Authors: Sutha I Gusti Ngurah Dwi Parama , Widanaputra Anak Agung Gde Putu
Published: February 2024

Firm value is an investor's perception of the company's level of success which is often associated with stock prices. High stock prices make the value of the company also high. A high company value will make investors not only believe in the company's current performance but also in the company's prospects in the future. This study aims to analyze the effect of good corporate governance and environmental performance on firm value. This research was conducted on mining companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. This study uses secondary data, namely from the annual reports of mining companies on the IDX for the 2016-2020 period. Data were collected using purposive sampling technique with a number of observations of 30 companies. Data were analyzed using multiple linear regression. The results of this study can show that good corporate governance and environmental performance have a positive effect on the value of mining companies listed on the Indonesia Stock Exchange in 2016-2020. The implication of this research is that GCG and environmental performance provide a positive signal for investors in assessing the performance of a company. In addition, the company also strives to align its economic goals with its social goals in order to pay more attention to the environment so that it will be accepted by the community and the company has good prospects in the future.
PENGARUH STORE EVIRONMENT TERHADAP CUSTOMER EXPERIENCE DAN REPURCHASE INTENTION PADA MITOS KOPI COFFEE SHOP RENON
Authors: Bertha Devina , Rahanata Gede Bayu
Published: February 2024

Bisnis coffee shop menjadi salah satu bisnis yang diminati pada masa pandemi Covid-19. Tidak banyak usaha yang dapat bertahan pada masa pandemi, namun Mitos Coffee mampu mempertahankan pelanggannya meskipun mengalami penurunan penjualan. Penelitian ini bertujuan untuk menganalisis pengaruh Store Evironment Terhadap Customer Experience dan Repurchase Intention pada Mitos Kopi Coffee Shop Renon. Jumlah sampel penelitian ini sebanyak 130 responden. Data diperoleh dari penyebaran kuesioner penelitian. Data yang telah dikumpulkan kemudian dianalisis dengan menggunakan teknik analisis jalur (path analysis). Hasil penelitian menemukan bahwa store environment berpengaruh positif signifikan terhadap repurchase intention pada Mitos Kopi Coffee Shop Renon. Store environment berpengaruh positif signifikan terhadap customer experience pada Mitos Kopi Coffee Shop Renon. Customer experience berpengaruh positif signifikan terhadap repurchase intention pada Mitos Kopi Coffee Shop Renon. Customer experience berperan secara positif signifikan dalam memediasi store environment terhadap repurchase intention pada Mitos Kopi Coffee Shop Renon. Mitos Kopi Coffee Shop Renon dapat melakukan pendekorasian interior yang tepat akan memberikan pengalaman yang baru bagi konsumen sehingga dapat meninggalkan kesan positif pada benak konsumen dan dalam jangka panjang tertarik untuk melakukan pembelian kembali.
PENGARUH KESADARAN WP, PEMAHAMAN PERPAJAKAN, SANKSI PAJAK DAN AKUNTABILITAS PELAYANAN PUBLIK PADA KEPATUHAN WAJIB PAJAK
Authors: Purwita Sari Kadek Dita , Astika Ida Bagus Putra
Published: February 2024

The largest source of state revenue is taxes. Tax is an effort made by the government to realize its independence. The role of taxes as state revenue is very dominant, but it is still not optimal considering the number of non-compliant taxpayers. This study aims to empirically examine the effect of taxpayer awareness, level of understanding of taxation, tax sanctions and public service accountability on the compliance of motorized vehicle taxpayers registered at the Badung Samsat Office. Accidental Sampling was used as a sampling method and obtained as many as 100 samples of motor vehicle taxpayers. This study uses multiple linear regression analysis techniques. The results of this study indicate that taxpayer awareness, level of understanding of taxation, tax sanctions and public service accountability have a positive effect on motor vehicle taxpayer compliance at the Badung Samsat Office. It is hoped that the Badung Samsat Office can further increase information on the importance of paying motorized vehicle taxes through webinars or seminars as well as online platforms or direct practice with assistance such as short videos on motor vehicle taxes and sanctions given for late payments in order to gain knowledge of taxation early on.
PENGARUH PROFITABILITAS DAN PERBEDAAN OPINI INVESTOR TERHADAP KINERJA HARGA SAHAM
Authors: Eka Damayanthi I Gusti Ayu , Aryani Merkusiwati Ni Ketut Lely , Lola Ulianti Ni Putu , Candra Kusuma I Gede , Wistika Putra Agus Erik
Published: February 2024

This research aims to empirically test the influence of profitability and differences in investor opinion on share price performance in banking companies. The research phenomenon explains that at the start of the Covid-19 pandemic, the banking sector experienced a decline in share price performance because investors were suspected of having concerns about investing in the risky banking sector due to the pandemic. The research wants to prove whether profitability factors and differences of opinion during the pandemic influence stock price performance. The research sample was 40 banking companies registered on the IDX in 2020. The method used is multiple linear regression analysis. The results of this research show that an increasing profitability value will be followed by an increase in company stock returns. This shows that profitability has a direct relationship with stock returns. The research results also show that high differences in investor opinion reduce stock price performance, and low differences in investor opinion will increase stock price performance. The results of this research support the signal theory.
PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK SEBAGAI PELAKU UMKM
Authors: Gayatri Putu Githa , Setiawan Putu Ery
Published: February 2024

Taxpayer compliance can be defined as the act of an individual taxpayer who complies with all his tax obligations and uses all his rights according to the applicable tax regulations. This research sought to analyze the effect of tax knowledge, tax socialization, and tax rates on Micro, Small and Medium Business (MSME) taxpayer compliance. This research was conducted at the Tax Service Office of West Denpasar. The research samples were selected through the purposive sampling method with its calculations using the Slovin formula. The subsequent calculation result using said formula obtained 100 respondents of MSME Taxpayer at the Tax Service Office of West Denpasar in 2021. The data were then analyzed using the multiple linear regression analysis. The research results revealed that tax knowledge, tax socialization, and tax rates have positive effect on MSME taxpayer compliance. As the tax knowledge possessed by the taxpayer gets higher and the tax socialization gets better, the taxpayer compliance will be better in fulfilling obligations. Furthermore, the determination of tax rates will affect and motivate taxpayers to fulfill their obligations
MOTIVASI KERJA MEMEDIASI PENGARUH STRES KERJA TERHADAP KEPUASAN KERJA KARYAWAN PT. BPD BALI CABANG RENON
Authors: Dewi Ni Putu Intan Permata , Kartika Dewi Anak Agung Sagung
Published: February 2024

Kepuasan kerja adalah suatu sikap dan sudut pandang seorang pekerja dalam melaksanakan pekerjaannya yang ditandai dengan adanya sikap emosional baik itu sikap positif ataupun negatif terhadap hasil dari pekerjaannya di perusahaan. Kepuasan kerja karyawan sangat bermanfaat bagi perusahaan karena akan meningkatkan kinerja organisasi. Penelitian ini bertujuan untuk menganalisis peran motivasi kerja memediasi pengaruh stres kerja terhadap kepuasan kerja karyawan PT. Bank Pembangunan Daerah Bali Cabang Renon. Jumlah sampel dalam penelitian ini sebanyak 92 responden, dengan metode penentuan sampling jenuh. Pengumpulan data melalui wawancara dan penyebaran kuesioner, instrumen penelitian yang digunakan adalah kuisioner. Data dianalisis menggunakan teknik analisis jalur (path analysis). Hasil penelitian menunjukan bahwa stres kerja berpengaruh negatif dan signifikan terhadap motivasi kerja. Stres kerja berpengaruh negatif dan signifikan terhadap kepuasan kerja. Motivasi kerja berpengaruh positif dan signifikan terhadap kepuasan kerja. Motivasi kerja berperan parsial dalam memediasi pengaruh stres kerja terhadap kepuasan kerja. Pihak manajemen PT. Bank Pembangunan Daerah Bali Cabang Renon memperhatikan kepuasan kerja dan motivasi kerja karyawannya yang dapat mempengaruhi stres kerja karyawan
MENDETEKSI KECURANGAN LAPORAN KEUANGAN: PERSPEKTIF FRAUD DIAMOND MODEL
Authors: Juniari Sang Ayu Putu , Sisdyani Eka Ardhani
Published: February 2024

Kondisi perusahaan tercermin dalam laporan keuangan dan manajemen selalu berupaya agar kondisi tersebut tetap terlihat baik sehingga dapat menimbulkan terjadinya kecurangan. Salah satu jenis kecurangan yaitu manipulasi laporan keuangan dan cara untuk mendeteksinya yaitu menggunakan fraud diamond model yang terdiri dari pressure, opportunity, rationalization, dan capability. Tujuan penelitian adalah untuk menguji pengaruh dari unsur fraud diamond model terhadap terjadinya kecurangan laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Sampel ditentukan dengan purposive sampling diamati dari tahun 2016-2020, sehingga diperoleh 766 observasi. Metode pengumpulan data dengan teknik dokumentasi. Teknik analisis data yang digunakan yaitu regresi linear berganda. Hasil analisis menunjukkan pressure berpengaruh positif terhadap terjadinya kecurangan laporan keuangan. Opportunity dan rationalization tidak berpengaruh terhadap terjadinya kecurangan laporan keuangan. Dan capability berpengaruh negatif terhadap terjadinya kecurangan laporan keuangan. Implikasi teoritis memberikan implikasi dalam perkembangan pendeteksian kecurangan laporan keuangan dalam perspektif fraud diamond model.
GAYA KEPEMIMPINAN SEBAGAI PEMODERASI PENGARUH MOTIVASI KERJA DAN LOCUS OF CONTROL TERHADAP KINERJA AUDITOR
Authors: Winata I Dewa Made Wahyu , Widhiyani Ni Luh Sari
Published: February 2024

Kinerja auditor adalah suatu hasil kerja yang dicapai oleh seorang auditor dalam melaksanakan tugas-tugas yang dibebankan kepadanya yang didasarkan atas kecakapan, pengalaman dan kesungguhan waktu yang diukur dengan mempertimbangkan kuantitas, kualitas dan ketepatan waktu. Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh motivasi kerja dan  locus of control terhadap kinerja auditor, kemampuan gaya kepemimpinan memoderasi pengaruh motivasi kerja dan locus of control terhadap kinerja auditor. Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik (KAP) di Provinsi Bali yang terdaftar dalam Directory IAPI tahun 2020 dengan jumlah sampel sebanyak 98 auditor. Metode penentuan sampel yang digunakan adalah metode nonprobability sampling dengan teknik sampel jenuh. Analisis data yang digunakan adalah Moderated Regression Analysis (MRA). Hasil analisis menunjukkan bahwa motivasi kerja berpengaruh positif dan signifikan terhadap kinerja auditor. Locus of control berpengaruh positif dan signifikan terhadap kinerja auditor. Gaya kepemimpinan memperkuat pengaruh motivasi kerja dan  locus of control  terhadap kinerja auditor.
ANALISIS PENGARUH PRESSURE DAN OPPORTUNITY UNTUK MENDETEKSI TERJADINYA KECURANGAN LAPORAN KEUANGAN
Authors: Friska Yolanda , Sari Maria Mediatrix Ratna
Published: February 2024

Financial statement analysis is the process to identify company’s information based on company’s condition. However, in recent years there have been accounting scandals or what is commonly referred to as financial statement fraud, which is a deliberate omission that results in material misstatements in financial statements. The purpose of this study was to determine the effect of pressure and opportunity to detect fraud in the financial statements. The sample of this study were 14 companies with purposive sampling technique from 47 mining companies listed on IDX 2017-2020. Secondary data in this study is accessed through www.idx.co.id and each company's website. The analytical technique used in this study uses multiple linear analysis. The results of the analysis show that ineffective monitoring has a positive effect on financial statement fraud, while external pressure and auditor opinion have no effect on financial statement fraud.
AGRESIVITAS PAJAK DAN MANAJEMEN LABA PADA SAAT PERUBAHAN TARIF PAJAK PENGHASILAN BADAN
Authors: Utthavi Wayan Hesadijaya , Sumiari Kadek Nita , Wirayana I Made Adhi
Published: February 2024

This study aims to see whether there are differences in the level of tax aggressiveness and earnings management after the enactment of Law No. 2 of 2020. Tax aggressiveness is measured by current ETR and earnings management is measured by the Modified Jones Model. The location of this research was conducted at the Indonesia Stock Exchange. Companies listed on the LQ-45 index are the sample in this study. The analytical technique used is the Wilcoxon statistical test. The results showed that there are differences in tax aggressiveness before and after tax rate changes for corporate taxpayers based on Law No. 2 of 2020. Unlike the result of tax aggressiveness, there is no significant difference in the application of earnings management before and after tax rate changes for corporate taxpayers based on Law No. 2 of 2020.
PENGARUH LINGKUNGAN KERJA, PENGHARGAAN FINANSIAL, MOTIVASI DIRI, DAN KECERDASAN ADVERSITY TERHADAP MINAT BERKARIR AKUNTAN PUBLIK
Authors: Bhaskara Agus Yoga , Latrini Made Yenni
Published: February 2024

Economic development in an area is influenced by several things, one of which is the profession as a public accountant to support the economic development of a country to be effective and efficient in the aspect of transparency. This profession is proven to have a role in supporting economic development in a country, in order to increase effectiveness and efficiency related to the strength of transparency. However, the number of these professions is still low. This study focuses on finding empirical evidence of the effect of the variables used on student interest in a career as a public accountant. The probability sampling technique was chosen in random sampling. The sample used in this research was 72 respondents. The findings show that the work environment, financial rewards, self-motivation, and adversity intelligence have a positive effect on students' interest in a career in public accounting.