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All Journal Juara: Jurnal Riset Akuntansi
Putra, Gde Bagus Brahma
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Decision Sciences, Operations Research & Management

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KEMAMPUAN MENGHASILKAN KEUNTUNGAN USAHA MIKRO KECIL MENENGAH DI KOTA DENPASAR DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Putra, Gde Bagus Brahma; Yuliastuti, Ida Ayu Nyoman
Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

The purpose of this study is to test and obtain empirical evidence of the influence of entrepreneurialspirit, education level, business capital, marketing costs and length of businessto the ability of SMEs in generating profits in the city of Denpasar. The research was conductedon Small and Medium Micro Enterprises in Denpasar City. Sampling method using proportionalrandom sampling. Data analysis technique using multiple linear regression analysis. Theresults showed that the entrepreneurial spirit, business capital, marketing costs and businessduration positively influence the ability of SMEs in generating profits, while the variable level ofeducation has no effect.
IDENTIFIKASI VARIABEL KUNCI DALAM PEMBANGUNAN PARIWISATA BERKELANJUTAN BERDASARKAN PEMAHAMAN MAHASISWA JURUSAN AKUNTANSI YANG MENEMPUH MATA KULIAH BISNIS PARIWISATA Putra, Gde Bagus Brahma; Pramesti, I Gusti Ayu Asri
Jurnal Riset Akuntansi (JUARA) Vol 9 No 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

Bali dengan segala gemerlap pariwisatanya wajib memberikan perhatian lebih terhadap keberlanjutan industri pariwisata itu sendiri. Berbagai variabel yang berpengaruh terhadap pariwisata di Bali telah ditelusuri secara luas oleh berbagai pihak. Penelitian ini mengidentifi­kasi variabel pariwisata berkelanjutan berdasarkan pemahaman mahasiswa Jurusan Akun­tansi yang menempuh Mata Kuliah Bisnis Pariwisata di FEB Unmas Denpasar. Hasil FGD dianalisis menggunakan Software Matrix of Cross Impact Multiplications Applied to a Clas­sification (MICMAC) sehingga didapatkan sembilan variabel meliputi : budaya masyarakat, makanan, alam, wisatawan, pelayanan, tour operator, sejarah, kesenian dan fasilitas. Hal ini penting sebagai stimulan terhadap pemikiran mahasiswa dalam memahami makna pariwisa­ta berkelanjutan yang sebenarnya.
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT INFLASI PROVINSI BALI Adiyadnya, Made Santana Putra; Putra, Gde Bagus Brahma; Santosa, I Made Edy Septian
Jurnal Riset Akuntansi (JUARA) Vol 11 No 1 (2021): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

Inflation is one indicator to maintain the level of stability of economic activities carried out by people in a country, including Indonesia. This very high inflation phenomenon can occur due to pressure arising from the supply side (cost push inflation), and from the demand side(demand pull inflation) as well as from the side of inflation expectations itself. The purpose of this study are 1) to know the effect of the exchange rate on the inflation rate in Bali Province; 2) to know the effect of export value on the inflation rate in Bali Province; 3) to know the effect of the money supply on the inflation rate in Bali Province. The analytical tool used is multiple linear regression analysis. The result of this research were : 1) exchange rate partially has no effect on the inflation rate in Bali Province; 2) export value partially has a negative and significant effect on the inflation rate in Bali Province; 3) money supply partially has a positive and significant effect on the inflation rate in Bali Province.
Co-Authors I Gusti Ayu Asri Pramesti Ida Ayu Nyoman Yuliastuti Made Santana Putra Adiyadnya, Made Santana Putra Santosa, I Made Edy Septian