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Journal : E-Jurnal Ekonomi dan Bisnis Universitas Udayana

EFEKTIVITAS PENYERAPAN ANGGARAN PADA MINISTÉRIO DAS OBRAS PÚBLICAS TIMOR LESTE JOÃO AMARAL; LUH PUTU WIAGUSTINI
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.08.NO.02.TAHUN 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (869.675 KB) | DOI: 10.24843/EEB.2019.v08.i02.p01

Abstract

The purpose of this study was to investigate to know and analyze the effectiveness of budget absorption at the Ministry of Public Works in East Timor. This study was conducted to assist the Directorate of Public Works in East Timor, as the basis for decision-making and evaluation of budget absorption, also contribute to science in terms of the absorption of the government budget. This study uses the data collection techniques the Documentation that the data collected through the existing budget documents in the Ministry of Public Works in the State of Timor Leste. Documents such as financial reports comprise the budget from 2009 - 2013. The Data was processed with descriptive approach is by using a ratio of budget effectiveness ratio of the budget, where the results of the two ratios Compared to the standard budget applicable at the Government of Timor-Leste. The results showed average effectiveness of the budget from 2009 to 2013 amounted to 89.29% with the percentage 80%-90% or categorized Effectiveness. This shows that the financial performance in terms of absorption of Timor Leste Ministry of Public Works in 2009 to 2013 are good.
PENGARUH FIRM SIZE DAN GROWTH OPPORTUNITY TERHADAP CASH HOLDING DAN FIRM VALUE Luh Putu Erma Liestyasih; Luh Putu Wiagustini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.10.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.873 KB) | DOI: 10.24843/EEB.2017.v06.i10.p07

Abstract

This research aims to determine the effect of firm size and growth opportunity to cash holding and firm value. Manufacturing companies that listed in Indonesian Stock Exchange are used as population. Annual ?nancial data of 38 ?rms from manufacturing companies listed on Indonesian Stock Exchange from 2013 to 2016 examined as sample. Path analysis technique used to analysis hypothesis of the research by SPSS software. The results showed that: firm size and growth opportunity had positive and significant impact on firm value. Firm size had negative and significant impact on cash holding. Growth opportunity had positive and significant impact on cash holding. Cash holding had positive and significant impact on firm value. Cash holding mediated the effect of growth opportunity on firm value significantly.
PENGARUH DANA PIHAK KETIGA, NON PERFORMING LOAN, DAN CAPITAL ADEQUACY RATIO TERHADAP LOAN TO DEPOSIT RATIO DAN RETURN ON ASSETS PADA SEKTOR PERBANKAN DI BURSA EFEK INDONESIA Delsy Setiawati Ratu Edo; Ni Luh Putu Wiagustini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 03.NO.11.TAHUN 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (110.846 KB)

Abstract

ABSTRACT This study aims to determine the effect of Third Party Funds, Non-Performing Loans, and Capital Adequacy Ratio of Loan to Deposit Ratio and Return on Assets. Testing the research hypotheses using path analysis techniques with the help of multiple regression using the tools of SPSS version 18.0 applications. This research was conducted at banking companies listed in Indonesia Stock Exchange 2010-2012. The study population as many as 31 units. Sampling was done by cencus. The results showed that: Third Party Funds has a positive and significant influence on Loan to Deposit Ratio, Non Performing Loan has a negative and no significant influence on Loan to Deposit Ratio, Capital Adequacy Ratio has a positive and significant influence on Loan to Deposit Ratio. Third Party Funds has a positive and significant influence on  Return On Assets, Non Performing Loan has a negative and significant influence on Return On Assets, Capital Adequacy Ratio has a positive and no significant influence on Return On Assets, Loan to Deposit Ratio has a positive and no significant influence on Return On Assets. It is recommended to further research to investigate other banking financial variables that affect the LDR and ROA and the Banking Industry to maintain standards for the provision of financial ratios that have been hinted at by Bank Indonesia
Pengaruh Risiko Kredit dan Risiko Nilai Tukar Terhadap Profitabilitas dan Return Saham Perbankan di Bursa Efek Indonesia Alvita Chatarine; Luh Putu Wiagustini; Luh Gede Sri Artini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.11.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (568.373 KB)

Abstract

Return adalah hasil yang diperoleh investor dari investasi yang dilakukannya.  Penilaian terhadap return yang akan diterima oleh investor yang akan berinvestasi di industri perbankan dapat menggunakan informasi-informasi keuangan bank yang tersedia dalam laporan keuangan bank guna mengukur kinerja bank. Kinerja bank tidak terlepas dari risiko yang dapat mengganggu keuntungan bank, seperti risiko kredit dan risiko nilai tukar dan kedua risiko ini merupakan risiko yang berpengaruh terhadap ketahanan perbankan Indonesia. Tujuan penelitian ini adalah untuk mengetahui signifikansi pengaruh risiko kredit dan risiko nilai tukar terhadap profitabilitas dan return saham perbankan. Sampel penelitian berjumlah 28 bank yang ditentukan dengan menggunakan metode purposive sampling. Data penelitian diperoleh dari publikasi laporan keuangan perbankan pada tahun 2011-2014. Alat analisis yang digunakan dalam penelitian ini adalah analisis jalur (path analysis) dan uji Sobel (Sobel test). Hasil penelitian menunjukkan bahwa risiko kredit berpengaruh negatif tidak signifikan terhadap return saham dan berpengaruh negatif signifikan terhadap profitabilitas, risiko nilai tukar berpengaruh positif signifikan terhadap return saham dan berpengaruh positif tidak signifikan terhadap profitabilitas, profitabilitas berpengaruh positif signifikan terhadap return saham. Uji Sobel (Sobel test) dalam penelitian ini menunjukkan bahwa variabel profitabilitas mampu memediasi risiko kredit terhadap return saham.
PENGARUH PROFITABILITAS DAN PERTUMBUHAN AKTIVA TERHADAP CORPORATE GOVERNANCE DAN STRUKTUR MODAL Ni Putu Mirah Darmayanti; Luh Putu Wiagustini; Henny Rahyuda
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.12.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (569.783 KB)

Abstract

This study purposed to examine (1) the effect of)profitability on the capital structure, (2) asset growth on the capital structure, (3) profitability on corporate governance, (4) asset growth on corporate governance, and (5) corporate governance on the capital structure. The research´s population was a company registered as a participant in the Corporate Governance Perception Index (CGPI) and the Indonesia Stock Exchange period 2010-2014. The analysis technique used is path analysis using SPSS. The results showed that the profitability has a negative significant effect on the capital structure, assets growth and corporate governance has significant effect to capital structure, profitability has a significant and negative related to corporate governance, and asset growth has not significant effect to corporate governance.  
EFEKTIVITAS DAN EFISIENSI PENERIMAAN DAERAH DISTRIK DILI Miguel de Araujo; Ni Luh Putu Wiagustini; Ida Bagus Anom Purbawangsa
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.07.NO.12.TAHUN 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1035.773 KB) | DOI: 10.24843/EEB.2018.v07.i12.p04

Abstract

This research was conductedat the Department ofTaxation of DiliBased on the analysis,the rate of growth of revenue receipts Dili districts experiencing growth fluctuating.Level RentalTaxrevenue receipts effectiveness Dili district experienced a fluctuating level, at this level as very effective.Level efficiency of the revenue receipts of the results of the analysis This suggeststhat local governments have been able to work very well because it has been able to meet the targets seteven exceeding the targetit self,this suggests that the government's performance has been very good.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN LEVERAGE TERHADAP HARGA SAHAM: PROFITABILITAS SEBAGAI PEMODERASI Anak Agung Dewi Hendrayani; Ni Luh Putu Wiagustini; Ida Bagus Panji Sedana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.11.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (557.966 KB) | DOI: 10.24843/EEB.2017.v06.i11.p02

Abstract

The porpuse of this study is to determine the relationship between Corporate Social Responsibility and leverage on stock price. The relationship between Corporate Social Responsibility and leverage on stock price were analyzed using profitability as a moderating. This study was used data from manufacturing companies. Corporate Social Responsibility was counted using Global Reporting Invitiate (GRI) data. Leverage was calculated ratio the value of the debt to equity ratio (DER). Profitability ratio counted was Return on Equity (ROE). The stock price data was used the stock price determined by the closing price. Data analysis was conducted using the method of analysis Moderated Regression Analysis (MRA). The data were analysis using computer software Statistical Package for Social Science. The results showed that Corporate Social Responsibility and Leverage was not a significant effect on stock price. Profitability was significantly influenced stock price. Profitability was significantly able to moderate the relationship between Corporate Social Responsibility and leverage with stock price.
KONDISI BURSA EFEK INDONESIA AKIBAT PENETAPAN SURAT KEPUTUSAN DIREKSI PT BURSA EFEK INDONESIA NOMOR Kep-00071/BEI/11-2013 Ni Luh Putu Nia Anggraeni; I Gusti Bagus Wiksuana; Luh Putu Wiagustini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.07. TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (231.251 KB)

Abstract

Penelitian ini bertujuan mengetahui signifikansi perbedaan bid-ask spread, market depth,volume perdagangan, rasio depth to relative spread, dan volatilitas Bursa Efek Indonesiadalam rentang waktu 15 hari sebelum dan 15 hari setelah regulasi tersebut diberlakukan.Analisis data yang dilakukan, yaitu pengujian normalitas melalui metode Kolmogorov-Smirnov dan pengujian hipotesis dengan Paired Samples t-Test. Hasil dari penelitian inimenunjukkan bid-ask spread, depth, dan volatilitas saham secara signifikan lebih rendahdibandingkan sebelum perubahan fraksi harga saham. Volume perdagangan dan rasio DRS(depth to relative spread) secara signifikan lebih tinggi dibandingkan sebelum perubahanfraksi harga saham. Perubahan DRS yang dimaksud adalah penurunan depth secarasignifikan lebih besar daripada penurunan yang terjadi pada bid-ask spread.
KINERJA LEMBAGA PERKREDITAN DESA BERBASIS BALANCED SCORECARD SEKECAMATAN BULELENG Made Amanda Dewanti; Luh Putu Wiagustini; Ida Bagus Panji Sedana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.05.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (94.123 KB)

Abstract

The purpose of this research is know the performance of LPD Buleleng district with Balanced Scorecard Method are evaluated by four perspectives: financial perspectives, customer perspectives, Internal business process perspectives, learning and grow perspectives. In Accordance with the objectives, this research is descriptive research. The Results of this research based on the analysis of the financial perspectives this indicator for performance with healty predicate, the perspectives of costumers is an indicator for a good performance by category, internal process perspective is an indicator for good performance by category and for the last perspective is learning and growth perspective is an indicator for good performance by category. Overall performance LPD showed good performance in the category.
PENGARUH VARIABEL SOSIAL EKONOMI, DEMOGRAFIDAN IPK TERHADAP FINANCIAL LITERACY (Studi kasus terhadap mahasiswa Magister Manajemen di Universitas Udayana) IGN Narindra Mandala; Luh Putu Wiagustini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.12.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (513.998 KB) | DOI: 10.24843/EEB.2017.v06.i12.p07

Abstract

The low level of financial literacy amongst Indonesian people may concern to face ASEAN Economic Community (AEC). This study will analyze the sosio-economic factor(working period and income level), demographic factor (sex and marital status), and GPA factor of student of Master Management Program of Udayana University. The primary data is obtained using questionnaires, filled directly by the students concerned either directly or online. Analytical technique used in this study is partial least square analysis. The results shows that socioeconomic variable and GPA variable, are positively and significantly influence the financial literacy, measured by financial attitude, financial behavior and financial knowledge indicator. This findins are expected to contribute in the form of empirical and development of Financial Management Science refrence on socioeconomic, demographic and GPA influence the financial literacy, as well as to facilitate financial institutions when offering their products and services to Master of Management students at Unud.
Co-Authors AAIN Marhaeni Alvita Chatarine Anak Agung Dewi Hendrayani Anak Agung Gde Putu Widanaputra Anak Agung Gede Jayanarendra Anak Agung Istri Ngurah Marhaeni Armen Armen Delsy Setiawati Ratu Edo Denny Hermawan Desak Ketut Sintaasih Desak Nyoman Widiasih Dewi, Luh Gede Krisna Gusti Ayu Diah Akua Miyanti Gusti Ayu Ketut Chandni Dewi Henny Rahyuda Herbet Bastian I G A Komang Trisnayanti I Gede Cahyadi Putra I Gede Kajeng Baskara I Gede Riana I Gusti Bagus Wiksuana I Ketut Mustanda I Ketut Yadnyana I Made Dwi Semara Putra I Made Suadnyana I Nyoman Kasih I Putu Sudana I Wayan Juniastina Putra I Wayan Ramantha Ica Rika Candraningrat Ida Ayu Dinda Pryanka Maharani Ida Ayu Eka Pramita Ida Ayu Nyoman Saskara Ida Ayu Putu Megawati Ida Ayu Wiranthari Dwinanda Ida Bagus Anom Purbawangsa Ida Bagus Dananjaya Ida Bagus Panji Sedana Ida Bagus Pradnyana Manuaba IGN Narindra Mandala JOÃO AMARAL Ketut Ayu Novaryani Putri Komang Nehru Utamayasa Luh Gede Meydianawathi Luh Gede Meydianawthi Luh Gede Sri Artini Luh Nyoman Fajar Nur Ayu Luh Putu Eka Oktaviantari Luh Putu Erma Liestyasih Luh Putu Sukma Wahyuni Pratiwi Madalena Maria Made Amanda Dewanti, Made Amanda Made Intan Berliana Lestari Dewi Made Pratiwi Dewi Magna Mayputra Sumadi Mety Andriani Baitanu Miguel de Araujo Miguel de Carvalho Soares Ni Kadek Alit Pradina Putri Ni Kadek Meida Tiasita Ni Kadek Rory Ari Pertiwi Ni Ketut Sukanti Ni Komang Ayu Ariani ni luh astrid mayangsari Ni Luh Putu Budi Agustini Ni Luh Putu Nia Anggraeni Ni Nyoman Yuliarmi Ni Nyoman Yuni Juwitaristanty Ni Putu Alma Kalya Almira Ni Putu Ayu Darmayanti Ni Putu Devi Anggarini Ni Putu Eka Kherismawati Ni Putu Mirah Darmayanti Ni Putu Natalia Ni Putu Novianti Wira Adnyani Ni Putu Pertamawati, Ni Putu Ni Putu Prisma Devi Wulandari Ni Putu Yeni Astiti Ni Wayan Dian Irmayani Ni Wayan Yulia Krusita Nyoman Abundanti Putu Agus Dwipayadnya Putu Ayu Supriati Putu Eka Maharani Putu Ery Setiawan Rintohan Malau Septia Wulandari Suarka Srinandari, Putu Riska Yunita Sudarsana Arka Y. Yudha Dharma Putra Yohana Mutiara L. Situmeang