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E-Jurnal Ekonomi dan Bisnis Universitas Udayana
Published by Universitas Udayana
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Core Subject : Economy,
E-Jurnal Ekonomi dan Bisnis Universitas Udayana (EEB) adalah jurnal ilmiah elektronik yang mempublikasikan hasil kajian bidang ekonomi dan bisnis. EEB terbit berkala setiap bulan dengan format online. Redaksi EEB menerima tulisan hasil kajian pada bidang ilmu ekonomi, manajemen, dan akuntansi baik kajian empiris maupun teoretis yang dianalisis secara kualitatif maupun kuantitatif serta belum pernah dan tidak akan dipublikasikan pada media lain. Naskah yang masuk akan dievaluasi dan disunting untuk keseragaman format, istilah, dan tata cara lainnya sesuai dengan gaya selingkung yang berlaku pada E-Jurnal Ekonomi dan Bisnis Universitas Udayana.
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PENGARUH SIFAT MACHIAVELLIAN, LOCUS OF CONTROL INTERNAL, DAN PROFESIONALISME PADA EFEKTIVITAS PERSETUJUAN KREDIT DI PT. BANK NEGARA INDONESIA (PERSERO), TBK. WILAYAH DENPASAR Pandita, Ida Bagus Yoga; Budiartha, I Ketut
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 05.NO.06. TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This research aims to get empirical evidence about the effect of Machiavellian characteristics, internal locus of control and professionalism approval effectiveness of the credits. This study is implement the technic of multiple linear regression analysis. The population that utilized for this analysis are the entire credit analysits of PT Bank Negara Indonesia (Persero), Tbk. Denpasar which using purposive sampling as the sampling method. Questionnaires are used as an instrument in the data compilation from respondents. Total samples that had been researched are 97 respondents. Based on the result from the research that had been conducted, Machiavellian characteristics is providing a negative influence in the approval effectiveness of the credit. On the other hand, internal locus of control is presenting a positive impact on the approval effectiveness of the credit. 
ANALISIS KETIMPANGAN PEMBANGUNAN ANTARA KABUPATEN/KOTA DI PROVINSI BALI Dewi, Ida Ayu Indah Utami
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.03.N0.02.TAHUN 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Perbedaan tingkat kuantitas dan kualitas sumber daya alam yang dimiliki suatu wilayah serta perbedaan kuantitas dan kualitas infrastruktur yang dimiliki wilayah. Hal inilah yang menjadi salah satu penyebab timbulnya ketimpangan atau kesenjangan antar daerah. Tingkat perbedaan pendapatan masyarakat selain berasal dari faktor internal seperti SDM (Sumber Daya Manusia) juga disebabkan dari faktor eksternal yakni ketimpangan pembangunan antar wilayah, Adapun tujuan dari penelitian ini untuk mengetahui pola dan struktur ekonomi kabupaten/kota di Provinsi Bali, untuk mengetahui pengaruh tingkat ketimpangan pembangunan ekonomi terhadap pertumbuhan ekonomi di Provinsi Bali, dan untuk mengetahui apakah hipotesis Kuznets tentang “U terbalik” berlaku di Provinsi Bali. Penelitian ini menggunakan data PDRB dari tahun 2002-2011, serta jumlah penduduk tahun 2002-2011. Teknik analisis dengan Analisis Tipologi Klassen, 4.5 4.6 4.7 4.7.2 sAnalisisAAaa Analisis Indeks Williamson, Regresi Non Linier. Hasil Penelitian ini menunjukkan bahwa Struktur pertumbuhan ekonomi Kabupaten/Kota di Provinsi Bali terbagi dalam tiga pola yaitu : perekonomian Daerah yang maju dan tumbuh cepat, terdiri dari Kabupaten Badung; daerah berkembang cepat tetapi tidak maju, yaitu Kota Denpasar, Kabupaten Gianyar dan Kabupaten Buleleng; daerah maju tapi tertekan yaitu Kabupaten Klungkung; dan daerah tertinggal yaitu Kabupaten Tabanan, Jembrana, Bangli dan Karangasem. Indeks Williamson di Provinsi Bali berkisar pada nilai 0,68 yang menunjukkan bahwa tingkat ketimpangan pembangunan di Provinsi Bali tinggi. Hipotesis Kuznets tentang hubungan antara pertumbuhan ekonomi dan ketimpangan pembangunan berbentuk kurva U terbalik tidak berlaku di Provinsi Bali. Oleh karena pertumbuhan pendapatan per kapita selalu diharapkan dalam meningkatkan kesejahteraan masyarakat dan perubahan struktur ekonomi dari sektor pertanian ke sektor industri dan jasa sulit dihindari, maka untuk menciptakan pertumbuhan ekonomi yang disertai dengan pemerataan maka dianjurkan kepada pemerintah memberikan subsidi lebih banyak kepada masyarakat secara langsung berupa “pembayaran transfer”, dan secara tidak langsung melalui subsidi pendidikan, penciptaan lapangan kerja, subsidi kesehatan, dan sebagainya. Kata kunci : ketimpangan, PDRB, jumlah penduduk. ABSTRACT Level of income differences apart from internal is SDM also external factors resulting from the imbalance of development between regions , differences in the quantity and quality of natural resources owned by the region as well as differences in the quantity and quality infrastructure owned territory . This has to be one of the causes of inequality or the gap between regions . The purpose of the study is to examine the pattern and economic structure of the district / city in the province of Bali , to determine the effect of inequality on economic growth of economic development in the province of Bali , and to determine whether the Kuznets hypothesis of the " inverted U " effect in the province of Bali . This study used data from the years 2002-2011 GDP , as well as the population in 2002-2011 . Typology of analytical techniques with analysis Klassen , Williamson Index Analysis , Non Linear Regression . The study results showed that the structure of economic growth in the District / City in the Province of Bali is divided into three patterns , namely : Regional economies are developed and fast growing , consisting of Badung regency ; rapidly growing area but not developed , namely Denpasar , Gianyar and Buleleng regency ; advanced areas but stressed the Klungkung regency , and the area behind the Tabanan , Jembrana , Bangli and Karangasem . Williamson index in Bali province revolves around the value of 0.68 which indicates that the degree of inequality in the development of high Bali Province . Kuznets hypothesis about the relationship between economic growth and development gaps inverted U -shaped curve is not applicable in the province of Bali . Because of the growth of income per capita is always expected to improve the welfare of society and changes in the economic structure from agriculture to industry and services are difficult to avoid , it is to create economic growth coupled with equity then it is advisable for the government to provide subsidies to the public more directly in the form " transfer payments " , and indirectly through job creation , education subsidy , healthcare subsidy, and so on Keywords : inequality , GDP , population .
PENGARUH PENGELUARAN PEMERINTAH DAN INVESTASI TERHADAP PERTUMBUHAN EKONOMI DAN KESENJANGAN PENDAPATAN KABUPATEN/KOTA DI PROVINSI BALI Wahyuni, I Gusti Ayu Putri; Sukarsa, Made; Yuliarmi, Nyoman
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 03.NO.08.TAHUN 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

ABSTRACT Economic growth requires a strong commitment from the government and private parties. The realization of the role of government and the private sector is done through government spending and investment. The role of government in economic growth is in the provision of public goods. While the investment required to drive human resource factors, process natural resources and technological innovation updates. Those, economic growth can improve the welfare of society that will impact the income gap. This study aimed to analyze the effect of government spending and investment on economic growth and income inequality district / city of Bali Province in 2000-2012. The data used are secondary data obtained from the Central Statistics Agency (CSA) of Bali and other related agencies. The analysis technique used is the analysis of the path or path analysis. This study concludes that government spending and investment from the year 2000-2012 and a significant positive effect on economic growth in the district / town in the province of Bali. Government spending, investment and economic growth is also positive and significant effect on income inequality districts/ cities in the Province of Bali. Besides spending a significant effect on economic growth in the income gap through district/ city in the province of Bali. Investment income gap significantly influence economic growth through the district/ city in the province of Bali. The existence of a significant effect of government spending, investment and economic growth on income inequality directly or indirectly, indicate that the determination necessary to study the distribution and allocation of investment expenditures are evenly so as to promote economic growth and can reduce the income gap. Keywords: Expenditures, Investment, Economic Growth and Income Inequality.
PENGARUH STRES KERJA TERHADAP KEPUASAN KERJA DAN KOMITMEN ORGANISASIONAL KARYAWAN Wibowo, I Gede Putro; Riana, I Gede; Putra, Made Surya
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.02.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Penelitian ini bertujuan mengetahui pengaruh stres kerja terhadap kepuasan kerja dan komitmen organisasional karyawan. Responden penelitian adalah 66 orang karyawan. Data dikumpulkan menggunakan kuesioner dan digunakan teknik Partial Least Square (PLS) untuk menganalisis data. Hasil penelitian menunjukkan stres kerja berpengaruh negatif terhadap komitmen organisasional dan kepuasan kerja selanjutnya kepuasan kerja berpengaruh positif terhadap komitmen organisasional.
The Relationship Between Strategic Planning and Budgeting in Regional Development Planning Agency of Sukabumi City Adicipta, Fahmi; Kharisma, Bayu
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.08.NO.04.TAHUN 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This paper aims to analyze whether Coordination and synchronization of programs or activities and budgeting in regional development planning agency is possible. Lack of synchronization and coordination between SKPD externally so as to affect the quality of development planning. The Relationship Between Strategic Planning and Budgeting Is expected to play a role other than as a control tool, but it can also be used as a performance quality appraisal tool, as well as a tool for the realization of a clean and authoritative government (good governance). There are relationship between strategic planning in Regional Development Planning Agency of sukabumi city (Renstra) and its budgeting. The relationship particularly can be seen in the flow of Renstra (from vision to activities) and the achievement from targets.
Pengaruh Pengalaman dan Proses Reviu Pada Pertimbangan Auditor Dalam Menilai Penyajian Laporan Keuangan Pemerintah (Studi Pada Inspektorat Daerah di Provinsi Bali) Wayan, Simpen I; I, Suartana Wayan; Dewa, Wirama Gede
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.10.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to obtain an empirical evidence of the influence of auditor experience and review on auditor’s judgement in assessing the financial statement of local government. This has been an important issue because the role of local insprectorat auditor has not been effective in performing the review tasks. Using the field experiment with factorial design 2 x 2, this study examined 90 local insprectorat auditors in Bali Province. The collected data were analized using ANOVA to know the difference effect of experience and review and their interactions on auditor’s judgement. This study shows some empirical findings. Firstly, the experienced auditors can make better judgements. Secondly, auditors who doing the review can increase the quality of their judgements. Thirdly, the difference level of experience and the difference treatment in doing the review process affect the auditor’s judgments. However, there is no interaction effect between experience and review on auditors’ judgments.
PENDEKATAN TAM DALAM LAYANAN GO-MASSAGE PADA APLIKASI GO-JEK Widasari, Ni Putu Wulan; Wardana, I Made; Setiawan, Putu Yudi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.07.NO.03.TAHUN 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

ABSTRAK Tujuan Penelitian ini menjelaskan pengaruh persepsi kemudahan penggunaan, persepsi manfaat, dan persepsi risiko terhadap sikap dan niat beli Go-Massage pada aplikasi Go-Jek. Populasi penelitian ini tidak terbatas (infinite) yang merupakan pengguna aplikasi Go-Jek di Kota Denpasar. Sampel dalam penelitian ini diambil dengan teknik non-probability sampling dengan total responden berjumlah 120 orang. Temuan penelitian ini menunjukkan persepsi kemudahan penggunaan dan persepsi manfaat berpengaruh positif dan signifikan terhadap sikap. Selanjutnya hasil penelitian juga menunjukkan pengaruh positif dan signifikan persepsi manfaat dan sikap terhadap niat beli. Sebaliknya, persepsi risiko berpengaruh negatif dan signifikan terhadap sikap dan niat beli. Implikasi teoritis pada penelitian ini adalah penelitian ini memperkuat teori sikap khususnya Technology Acceptance Model yang dikemukakan oleh Davis (1989). Implikasi praktis berguna bagi perusahaan untuk mendalami konstruk yang memberikan pengaruh besar terhadap niat beli. Untuk kedepannya, perusahaan disarankan lebih berfokus pada persepsi manfaat guna mendorong niat beli konsumen terhadap layanan Go-Massage yang ditawarkan pada aplikasi Go-Jek Kata kunci: TAM, Persepsi Kemudahan Penggunaan, Persepsi Manfaat, Persepsi Risiko, Sikap, dan Niat Beli
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KINERJA KARYAWAN DENGAN OCB SEBAGAI VARIABEL MEDIASI Prahesti, Devi Shinta; Riana, I Gede; Wibawa, I Made Artha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.07.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The purpose of this study is to analyze and explain the mediating role of organizational citizenship behavior on the relationship of transformational leadership on employee performance of cooperatives in Tabanan. The study population were employees of cooperatives in the district of Tabanan with a sample size is 114 respondents in 25 cooperatives. The sampling technique is done by simple random sampling technique. The research instrument used questionnaire and analysis methods using Partial Least Square (PLS) with software SmartPLS 2.0. The results showed (1) transformational leadership has a positive and significant effect on OCB (2) transformational leadership has a positive and significant effect on employee performance (3) OCB has a positive and significant effect on the performance of employees (4) OCB mediate partially and positive and significant relationship between leadership transformasional and employee performance. The implication of this study indicated that transformational leadership was found as a major factor in improving employee performance.. Suggestions for the results are expand the orientation research in wider scope industry and organization to reach more obtain results.
KOMITMEN ORGANISASI SEBAGAI PEMODERASI PENGARUH KOMPETENSI SDM DAN SISTEM PENGENDALIAN INTERN PADA KUALITAS LAPORAN KEUANGAN Siwambudi, I Gusti Ngurah; Yasa, Gerianta Wirawan; Badera, I Dewa Nyoman
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.01.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The objectives of this study are to determine and obtain empirical evidence related organization commitment as moderated the effect of human resource competency and government intern controlling system at the quality of government financial report in the klungkung regency. This study was conducted on 37 work unit departments of Klungkung regency. Total number of respondent is 36 functionaries of financial department which was selected through purposive sampling technique. The analyzed data was primary data gained through survey and questionary technique. Then, data was analyzed by applying Moderated Regression Analysis method. The result of hipotesis testing shows that human resource competence have not effect on local government financial statement quality, however government intern controlling system do. Organization interaction commitment and both, human resource competence and government intern controlling system have not effect on local government financial statement  quality.
MOTIVASI SEBAGAI PEMODERASI PENGARUH KOMPETENSI DAN TEKNOLOGI INFORMASI PADA PENERAPAN AKUNTANSI BERBASIS AKRUAL Sari, Fenty Herlina; Suprasto, Bambang; Dwirandra, A.A.N.B
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.08. TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The implementation of accrual basis accounting in the government sectoris based on the consideration that it can provide more complete information, provide information in government operations, the evaluation of efficiency and effectiveness and adherence to the regulations. This study aimed to analyze the effect of the competency of human resources (HR), information technology on the implementation of accrual accounting with motivation as a moderating variable. This research was conducted in all accounting entities religious ministry in Bali. The number respondents are 98 staff of financial framers, using a saturated sampling technique. The data used is primary data using questionnaires from some previous studies modified by the researcher. Moderated regression analysis with interaction test was used to analyze the data.The test results of hipothesis indicate that competency of human resources has no influence on the implementation of accrual accounting, but information technology gives a positive influenceon the implementation of accrual accounting. The effect of human resource competencies on the implementation of accrual accounting is strengthened by motivation, but motivation it self does not strengthen the influence of Information technology on the implementation of accrual accounting Key words: human resource’s competencies, information technology, motivation, the implementation of accrual accounting.

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