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E-Jurnal Ekonomi dan Bisnis Universitas Udayana
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This is an Open Access Journal

Open Access journal
ISSN (Online) 2337-3067
Published by Universitas Udayana

[62 journals]

PENGARUH PROFITABILITAS DAN PERTUMBUHAN PENJUALAN PADA NILAI PERUSAHAAN
- Authors: Novi Candani, I Dewa Nyoman Badera
  Pages: 392 - 399
  Abstract: Companies that have gone public generally seek to increase investor prosperity by increasing the value of the company. Company value is a condition that can be achieved by a company as an illustration of public trust in the company after going through a process of activity since the company was founded to its current state. The study was conducted to identify and empirically test the effect of profitability and sales growth on firm value. The research was conducted on basic and chemical industrial sector companies for the 2017-2019 period with a research sample of 51 companies so that 151 observations were obtained. The results of the data analysis carried out obtained 1) profitability has a positive effect on firm value, meaning that the higher the firm's profitability, the higher the firm value. 2) sales growth has a positive effect on the value of the company, this shows that sales growth that increases will cause the value of the company to also increase, and vice versa. Based on the results obtained, the research can be used as a reference and material for further research development and supports signaling theory which explains that good quality companies deliberately give signals to the market.
  PubDate: 2022-04-30
  DOI: 10.24843/EEB.2022.v11.i04.p01
PENGARUH PENDIDIKAN, PERTUMBUHAN EKONOMI, DAN TINGKAT UPAH TERHADAP JUMLAH
PENGANGGURAN DAN KEMISKINAN DI KABUPATEN KARANGASEM
- Authors: Ni Wayan Linggawati, I Wayan Wenagama
  Pages: 400 - 411
  Abstract: Poverty is one of the benchmarks for the success of development. At the national and regional levels, poverty is a complex and chronic problem so that appropriate and sustainable strategies are needed to overcome it. This study aims to analyze 1) the direct effect of education level, economic growth and wage levels on the number of unemployed, 2) the direct influence of education level, economic growth and wage levels on poverty, 3) The effect of education level, economic growth and wage levels on poverty in general. indirectly through the number of unemployed in Karangasem Regency. This study uses secondary data from 2006 – 2020 with quantitative and qualitative data types. The data analysis technique used is path analysis with the software used is SPSS. Based on the results of the study, it was found that the level of education, economic growth, wage levels had a direct and significant effect on the number of unemployed in Karangasem Regency. The variables of education level, economic growth, wage level have a direct and significant effect on poverty in Karangasem Regency. The variable number of unemployed is a mediating variable that indirectly influences the level of education, economic growth, wage levels on the number of poverty.
  PubDate: 2022-04-30
  DOI: 10.24843/EEB.2022.v11.i04.p02
INOVASI BAGGAGE HANDLING SYSTEM DI BANDAR UDARA INTERNASIONAL I GUSTI
NGURAH RAI BALI
- Authors: Jimmy Yan Eka Tampubolon, I.G.N. Putra Suryanata
  Pages: 412 - 421
  Abstract: This research aims to find out and examine intensely how passenger perceived quality service of baggage handling at I GUSTI NGURAH RAI AIRPORT. This research used qualitative method with research subject namely Passenger of International I Gusti Ngurah Rai Airport. Data’s collection technique was performed with in-depth interview. The researcher used Zeithaml and Bitner servqual technique theory. The result of data analysis in this research indicates that the service quality of the baggage handling system (BHS) in the tangible aspect is considered quite good, but in the aspects of reliability, responsiveness, assurance, and empathy, it requires to enhance customer satisfaction in order to improve quality service at I Gusti Ngurah Rai Airport
  PubDate: 2022-04-30
  DOI: 10.24843/EEB.2022.v11.i04.p03
MENAKAR KESUKSESAN PEGAWAI OUTSOURCING DI SEKTOR IRIGASI
- Authors: Desak Made Wahyuni, Gede Sri Darma
  Pages: 422 - 431
  Abstract: This research aims to examine more deeply the influence of the management of outsourcing manpower management aspects controlling (supervision of work) on the performance of outsourced personnel of the Balai Wilayah Sungai Bali - Penida in irrigation. The sample used is the total population of 146 outsourced workers in Bali. Data was collected through Google Form and analyzed through the Structural Equation Model (SEM) approach with Smart PLS 3.2.9 software. This study has proven that the better the management of outsourcing personnel in controlling aspects, the better the performance of outsourced workers in the irrigation work sector. The contribution given from the results of this study is theoretically able to add to the literature in the field of human resource management, especially related to the outsourcing workforce performance. Practically, this research will be very useful for companies providing outsourcing to be able to optimize the performance of outsourced employees with good management
  PubDate: 2022-04-30
  DOI: 10.24843/EEB.2022.v11.i04.p04
PENGARUH STAKEHOLDER PRESSURE DAN DEWAN KOMISARIS INDEPENDEN TERHADAP
KUALITAS SUSTAINABILITY REPORT
- Authors: Rahmadani Desita Putri, Febrial Pratama, Muhammad Muslih
  Pages: 432 - 443
  Abstract: Sustainability Report is a report expressed by the company as a means to communicate economy, environmental, and social aspects to its stakeholders. A Sustainability Report is expected to have good quality. In fact, there are still many companies that are not maximal in publishing Sustainability Report quality, especially in companies listed in the LQ45 index in 2016 to2019. The purpose of this research is to determine the effect of stakeholder pressure and independent board of commissioners on the Sustainability Report quality on companies listed in the LQ45 index for the period 22016-2019. This research is a descriptive research using purposive sampling in sampling techniques so that a total of 64 samples were obtained from companies listed in the LQ45 index during the period 2016-2019 with the regression model used is data panel regression model. The results showed that pressure from the environment as stakeholders positively influence the sustainability report quality. While the pressure from employees and shareholder as stakeholders has no effect on the Sustainability Report quality. The independent board of commissioners has no effect on the sustainability Report quality.
  PubDate: 2022-04-30
  DOI: 10.24843/EEB.2022.v11.i04.p05
PENGARUH ECONOMIC VALUE ADDED DAN MARKET VALUE ADDED TERHADAP RETURN SAHAM
- Authors: Delia Delia, Solihin Sidik
  Pages: 444 - 457
  Abstract: The issues in this research is to find out, analyze and study the effect of partially and simultaneously Economic Value Added and Market Value Added on Stock Return of the pharmaceutical subsector companies listed on the Indonesia Stock Exchange for the period of 2015 -2019. The number of samples taken is 8 (eight) pharmaceutical subsector companies listed on the Indonesia Stock Exchange and have published complete annual financial reports during the study period. The sampling technique used was purposive sampling. This research is expected to contribute to the development of the field of accounting, especially financial accounting. The research method used is a quantitative method with descriptive analysis of verification, based on the result of data analysis. The research obtained several conclusions as follow: EVA partially has a significant negative effect on stock return of pharmaceutical companies listed on the Indonesia Stock Exchange during the study period. Meanwhile, MVA partially has a significant positive effect on stock return of pharmaceutical companies listed on the Indonesia Stock Exchange during the study period. EVA and MVA have a positive and significant effcet simultaneously on the stock return of pharmaceutical companies listed on the Indonesia Stock Exchange during the study period.
  PubDate: 2022-04-30
  DOI: 10.24843/EEB.2022.v11.i04.p06
ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI PARTISIPASI KERJA LANSIA DI
KABUPATEN BULELENG
- Authors: Made Intan Prawitasari Cahyani, Made Heny Urmila Dewi
  Pages: 458 - 469
  Abstract: This study aims to analyze the effect of education level, age, family income, and number of dependents simultaneously and partially on the work participation of the elderly in Buleleng Regency, as well as to determine whether the number of dependents plays a role in moderating the effect of family income on the work participation of the elderly population in Buleleng Regency. The method of determining the sample in this study used non-probability sampling with accidental sampling and purposive sampling with a sample size of 100 people. The data analysis technique used is the interaction test or Moderated Regression Analysis (MRA). Based on the results of the study, it was found that simultaneously education, age, household expenses, family income, and number,of dependent has a ‘significant’effect on, the ‘work participation,of, the,elderly population in Buleleng Regency. Partially education, age, and family income have a negative’and’significant, effect on the, work participation, of the elderly in Buleleng Regency, while’the number of dependents, partially has a positive and significant effect on the work participation of the elderly population in Buleleng Regency. The number of dependents strengthens the influence of family income on the work, participation ‘of’the elderly’population in Buleleng Regency
  PubDate: 2022-04-30
  DOI: 10.24843/EEB.2022.v11.i04.p07
DAMPAK KEBIJAKAN PEMBATASAN SOSIAL TERHADAP KINERJA PENDAPATAN RESTORAN DI
PROVINSI BALI
- Authors: Ni Made Ayu Krisna Cahyadi, Suci Rahmawati Prima
  Pages: 470 - 483
  Abstract: The Covid-19 pandemic has a major impact on the development of the Indonesian economic. Several business sectors, particularly in the industrial and service sectors, experienced a drastic decline in their performance due to the policy of restricting the mobility of goods and services. This policy was adopted by the government as a step to prevent and reduce the spread and number of Covid-19 cases. The province of Bali, which is synonymous with tourism industry and services is the area with the deepest impact in Indonesia. The Accommodation and Food and Drink Provision Sector, which has been the main contributor in terms of the business sector, experienced a contraction of -27.52%. The purpose of this study is to observe the extent of the impact of these restrictive policies on the performance of restaurant income as one of the main sub-sectors in Bali Province. The data analysis technique used is panel data regression using primary data and also data processing result using Google Mobility Index. The research sample was 97 restaurants spread across 9 regencies/cities in Bali Province. Meanwhile, for the social restriction policy variable, a dummy variable is used. The results showed that there were differences in restaurant performance when there was no restriction policy and when there was a restriction policy.
  PubDate: 2022-04-30
  DOI: 10.24843/EEB.2022.v11.i04.p08
PENGARUH SANKSI PAJAK DAN KEADILAN PAJAK TERHADAP PERSEPSI MAHASISWA
AKUNTANSI MENGENAI PENGGELAPAN PAJAK
- Authors: I Kadek Wage Purnayasa
  Pages: 484 - 495
  Abstract: When tax sanctions are deemed burdensome, it will encourage taxpayers to commit tax evasion. If the prevailing justice is not in accordance with the norm, the taxpayer will legitimize the action to commit tax evasion. This study aims to determine the effect of tax sanctions and tax fairness on student perceptions of tax evasion. This research was conducted in Accounting students of the FEB, Udayana University in the class of 2017. The population in this study were Accounting students of the Faculty of Economics and Business of Udayana University in the class of 2017. The sample used is 100 samples. The analytical technique used in this research is multiple linear regression analysis. The test results in this study found that tax sanctions have a positive and significant effect on tax evasion and tax justice has a positive and significant effect on tax evasion. This shows that the higher the tax sanctions and tax equity, the higher the accounting student's perception of tax evasion.
  PubDate: 2022-04-30
  DOI: 10.24843/EEB.2022.v11.i04.p09
PENGARUH E-COMMERCE, UANG SAKU, DAN LITERASI KEUANGAN TERHADAP PERILAKU
KONSUMTIF MAHASISWA DI MASA PANDEMI COVID-19
- Authors: Martika Siti Mubarokah, Vivi Pratiwi
  Pages: 496 - 509
  Abstract: Identical consumptive behavior occurs in students because there are abilities and facilities to shop. The purpose of this research is to investigate the effect of e-commerce, pocket money, and financial literacy on the consumptive behavior of students during the coronavirus pandemic. The populace in this study were dynamic understudies of State University of Surabaya, majoring in Accounting Education, amounting to 173 students. A total of 121 students were sampled by purposive sampling. Questionnaires were used as research instruments to obtain respondent data. Data analysis in the form of Multiple Linear Regression through IBM SPSS Statistics 25 for Windows application. The outcomes obtained stated (1) the e-commerce variable had a partial and significant positive effect on the consumptive behavior of understudies. (2) The variable of pocket money affects the consumptive behavior of students positively. (3) Financial literacy has a negative and significant effect on the consumptive behavior of students partially. (4) The variables from e-commerce, pocket money, and financial literacy significantly and simultaneously affect the consumptive behavior of Accounting Education students in corona virus pandemic as much as 72.7%. While several other factors outside the research affect 27.3%.
  PubDate: 2022-04-30
  DOI: 10.24843/EEB.2022.v11.i04.p10