WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi)

Analisis Stakeholder Dalam Pengembangan Desa Wisata Sangiran

Hendrika Ayuliani Muntiyas, Izza Mafruhah, I Gusti Lanang Putu Tantra — Mon, 06 May 2024 07:38:17 +0700

The tourism village concept makes tourism development in rural areas a sustainable and community-based sector that can have a widespread impact on the local economy. Sustainable tourism development must pay attention to all stakeholder roles in achieving goals. This research aims to analyze the role of stakeholders in the development of the Sangiran Tourism Village. This research uses the MACTOR (Matrix of Alliance, Tactics Objective and Recommendations) analysis tool. The research results show that there are three main actors in the development of the Sangiran Tourism Village, namely the Krikilan Village Government, Pokdarwis, and the Sangiran Tourism Village Management.

Pengaruh Paparan Iklan dan Kelompok Referensi Terhadap Minat Beli

Mon, 06 May 2024 07:45:34 +0700

Advertising is still a powerful promotional medium today, where most aspects of the economy have shifted to online. In this digital era, conventional advertising, which is television advertising, is still an option and is still effective in business to use in promoting their products or brand campaigns. Apart from that, suggestions or recommendations from people around you can have an influence on someone when they make a decision to buy or consume a product. These two factors are combined and researched to find out their influence on purchasing interest from potential consumers. The population of this research is residents of the city of Tasikmalaya and the sampling method is judgment to select respondents to be studied. The results of this study indicate that advertising exposure and reference groups simultaneously and partially influences purchase intention.

Pengaruh Literasi Keuangan dan Sikap Peduli Lingkungan Terhadap Keputusan Investasi Hijau Generasi Z

Ketut Tanti Kustina, I Made Agus Adi Kurniawan, I Gst Ayu Diah Utari — Mon, 06 May 2024 07:50:07 +0700

Green investment refers to allocating funds to projects or financial assets that support sustainability principles and positively impact the environment or society. This study aims to investigate how Generation Z's financial literacy and environmental concerns influence green investment decisions according to the Theory of Reasoned Action. Google Form is a data collection tool distributed to Generation Z in Denpasar, and 100 respondents accepted it. The researcher employs multiple linear regression analysis. The research findings indicate that financial literacy has a positive influence on green investment decisions, and environmental concern has a significant positive impact on green investment decisions.

Pengaruh Tekanan, Kesempatan, dan Rasionalisasi Terhadap Kecurangan (Fraud) Laporan Keuangan

Nandia Kurniawati, Aris Eddy Sarwono — Mon, 06 May 2024 07:54:28 +0700

This study aims to determine the effect of pressure, opportunity, and rationalization on fraud on financial statements. The type of data in this study is secondary data obtained from the Indonesian Brsa Efek (IDX) website. The population of this study is in transportation sub-sector companies listed on the IDX. The sampling method uses purposive sampling with the number of samples obtained, which is 9 samples in this study. The population of this study is in transportation sub-sector companies listed on the IDX. The sampling method uses purposive sampling with the number of samples obtained, which is 9 samples in this study. The analysis technique used is panel data regression. The results of this study show that pressure has a positive effect on financial statement fraud, opportunity has a positive effect on financial statement fraud, and rationalization has a negative effect on financial statement fraud.

Pengaruh Capital Intensity, Inventory Intensity, Profitabilitas, dan Leverage Terhadap Agresivitas Pajak

Kadek Diviariesty, Ni Kadek Ayu Mitha Cahyani — Mon, 06 May 2024 08:09:43 +0700

This study aims to determine the effect of Capital Intensity, Inventory Intensity, Profitability and Leverage on Tax Aggressiveness in Basic Industry and Chemical Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The total number of research samples was 132 companies were obtained that met the requirements in this study. The main theory used in this study is agency theory and stakeholders. The data analysis technique used in this study is Multiple Linear Regression Analysis. The results of this research are that the inventory intensity and leverage variables have no effect on corporate tax aggressiveness. Meanwhile, the capital intensity and profitability variables have a significant negative effect on corporate tax aggressiveness. Profitability is proxied using the Return on Assets (ROA) formula, leverage is proxied using the Debt to Total Assets Ratio (DAR) formula and tax aggressiveness is proxied using the Effective Tax Rate (ETR).

Pengaruh Desentralisasi Fiskal, Pengangguran, Kemiskinan Terhadap Indeks Pembangunan Manusia (IPM) Kalimantan Barat : Perspektif Ekonomi Islam

Metasari Kartika, Erni Panca Kurniasih, Nina F. Dosinta , Wahid Wahid — Mon, 06 May 2024 10:57:42 +0700

The Human Development Index (HDI) is a main factor in determining achievement to help build the quality and welfare of human life in the sense of improving the welfare of the people. Quality human resources are the main capital that is the most basic for the development of a nation. West Kalimantan's HDI is currently ranked as low as 30th. More special review and attention is needed to analyze this. Several factors such as fiscal decentralization, poverty and unemployment can influence human development in West Kalimantan. The aim of this research is to examine and analyze the influence of fiscal decentralization, poverty and unemployment on HDI in West Kalimantan Province. The analysis will also be completed from an Islamic economic perspective in the context of human development. The research method is quantitative using secondary data. The data is then processed using eviews software. The research model was obtained after going through model testing and classical assumption testing. It is hoped that this research can provide another side of the policy approach to increasing HDI from an Islamic economic perspective.

Pengaruh Kebijakan Pajak dan Tingkat Inflasi Terhadap Pertumbuhan GDP (Gross Domestic Product)/ PDB (Produk Domestik Bruto): Tinjauan Literatur di Indonesia

Mon, 06 May 2024 12:48:48 +0700

The aims of research is to explore as well as analyze the impact of tax policy and inflation rates related to growth (GDP) in the context of a country's economy. The writing of this journal uses a Qualitative method, namely by using a literature study, which is often referred to as a literature review or literature review which is a systematic process of collecting, evaluating, and synthesizing existing information and knowledge in the form of journal articles, books, research reports, and other sources relevant to a particular research topic or problem. an increase in the tax rate can result in an increase in GDP because taxes collected by the government can be used to fund infrastructure projects or other public programs which in turn can encourage economic growth. The inflation rate can have a positive impact on GDP. In previous research, we can conclude that the effect of tax and inflation variables with Gross Domestic Product (GDP) has produced interesting findings that show a positive relationship between these variables and GDP. In this context, this positive effect indicates that an increase in tax and inflation rates can contribute to an increase in a country's GDP.

Trust Sebagai Pemediasi Pengaruh Service Quality dan Brand Image Terhadap Repurchase Intention Pada Pengguna E-Marketplace di Provinsi Bali

Ida Bagus Wiwekananda, Ida Bagus Udayana Putra, Ni Luh Putu Indiani — Mon, 06 May 2024 13:00:45 +0700

The aim of this research is to analyze the influence of service quality and brand image on repurchase intention with trust as a mediating variable among e-marketplace users in Bali Province. The method used in the research is quantitative with a questionnaire carried out systematically in accordance with the research objectives. The population in this research is the people of Bali Province who have used e-marketplaces for online shopping with a total of 130 respondents. This research uses 5 Likert scales to measure variables when testing the validity and reliability of variables. This research was analyzed using PLS-based SEM. The research results show that (1) Service quality has a positive and significant effect on repurchase intention (2) Brand image has a positive and significant effect on repurchase intention (3) Trust has a positive and significant effect on repurchase intention (4) Service quality has a positive and significant effect on trust (5) Brand image has a positive and significant effect on trust (6) Service quality has a significant effect on repurchase intention through trust (7) Brand image has a significant effect on repurchase intention through trust. It is recommended that future researchers add alternative constructs that influence repurchase intention such as customer satisfaction, e-WOM, price, promotions, etc. as well as increasing references related to research.

Mengukur Pengaruh Kualitas Pelayanan Terhadap Kepuasan dan Loyalitas Pengguna Perpustakaan UMS

Ryan Agung Pangestu, Anton Agus Setyawan — Mon, 06 May 2024 13:24:15 +0700

This research aims to evaluate the impact or effects of effect of Service, information control, and the Library as a Place on the satisfaction and loyalty of library users. The samples in this test were active students and users who utilized library services at the Muhammadiyah University of Surakarta. Sampling was done using a purposive sampling technique to obtain a total of 150 respondents. The data management is carried out using the SmartPLS 3.0 statistical calculation tool and it can be stated that the effect of Service, Information Control, and Library as Place has a significant effect and has a positive impact on user satisfaction and loyalty so the hypothesis can be accepted.

Pengaruh Dukungan Manajemen Puncak, Partisipasi Pemakai, Pelatihan dan Pendidikan terhadap Kepuasan Pemakai Sistem Informasi Akuntansi (Studi Kasus pada LPK Monarch Bali)

Ni Putu Ayu Aryaningsih, Tiara Kusuma Dewi , Komang Krishna Yogantara — Mon, 06 May 2024 13:40:22 +0700

Accounting Information System is a system designed to collect and display accounting information so that accountants and company executives can make the right decisions. These systems are considered an important component of financial offices around the world, most of which are software-based and can be implemented as part of a company's information technology solution. This research aims to determine the influence of top management support variables, user participation, training and education programs on user satisfaction of accounting information systems. The research method used is a quantitative research method with primary data obtained from questionnaire data which is measured using a Likert scale. This research was conducted at LPK Monarch Bali. The sample in this study amounted to 40 samples. Samples were taken from the population based on a purposive sampling approach. Furthermore, after the data was collected, data analysis was carried out in the form of descriptive analysis and statistical analysis. The results of this research state that top management support has a positive and significant effect on the satisfaction of users of the Monarch Bali job training institute (LPK) accounting information system. The participation of users of the accounting information system has a positive and significant effect on the satisfaction of users of the accounting information system of the Monarch Bali Job Training Institute (LPK). Training and education programs have a positive and significant effect on user satisfaction of the Monarch Bali job training institute (LPK) accounting information system.