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Putu Gd Wirianta
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Jl. Merdeka IV, NO.17, Renon, Kec. Denpasar Sel., Denpasar, Bali 80239
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INDONESIA
Journal of Sustainable Business and Management
Published by Global Researcher Network
ISSN : -     EISSN : 27766934     DOI : https://doi.org/10.52432/justbest
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Sustainable Business and Management (JUSTBEST), 2776-6934 (Electronic ISSN) is a scientific journal that publishes original articles based on the latest knowledge, research, and applied research as well as the latest scientific developments in economic, business, management and open to all methodological approaches and theoretical uses. This journal encompasses original research articles, review articles, and short communications, including: Financial Management; International Business; Entrepreneurship; Monetary Economics, Finance, And Banking; International Economics; Public Economics; Economic Development; Regional Economy; Taxation And Public Sector Accounting; Accounting information system; Auditing; Financial Accounting; Management Accounting; Behavioral Accounting. Journal of Sustainable Business and Management (JUSTBEST) started its first issue from Volume 1 Number 1 April 2021. Within this scope, Journal of Sustainable Business and Management (JUSTBEST) welcomes three types of submissions: 1. Original research papers that combine rigor and relevance to advance the state-of-the-art and state-of-practice in the field 2. Significant theoretical contributions that consolidate or advance the state-of-the-art in the field 3. Significant practical contributions that convey novel and breakthrough ideas to advance the state-of-practice in the field
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 20 Documents
 1   2 
Analisis Faktor Dominan yang Mempengaruhi Wisatawan Dalam Mengambil Keputusan untuk Menginap pada Sankara Resort di Ubud, Gianyar I Kadek Dwi Ariwangsa Nginte
JUSTBEST: Journal of Sustainable Business and Management Vol. 1 No. 1 (2021): JUSTBEST: Journal of SustainableBusiness and Management
Publisher : Global Researcher Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.083 KB) | DOI: 10.52432/justbest.1.1.2021.1-11

Abstract

Penelitian ini dilakukan untuk mengetahui dan menganalisis faktor-faktor dominan yang mempengaruhi wisatawan dalam mengambil keputusan untuk menginap pada Sankara Resort di Ubud, Gianyar. Populasi dalam penelitian ini adalah wisatawan yang menginap pada Sankara Resort di Ubud, Gianyar. Sampel yang diambil sebanyak 60 responden dengan Teknik analisis yang digunakan adalah Uji Validitas, Uji Reliabilitas dan Teknik Analisis Faktor dengan pendekatan Accidental sampling, yaitu Teknik penentuan sampel dengan kebetulan, dimana penelitian ini dilakukan dengan cara membagikan angket kepada wisatawan yang menginap pada Sankara Resort di Ubud, Gianyar. Hasil penelitian menemukan Indikator Sub Budaya yang merupakan Indikator yang paling dominan dengan loading factor tertinggi sebesar 0,863. Indikator Motivasi merupakan Indikator yang mewakili faktor II karena memiliki loading factor yang tertinggi pada faktor kedua sebesar 0,875. Indikator Kelas Sosial merupakan Indikator yang mewakili faktor III karena memiliki loading factor yang tertinggi pada faktor ketiga sebesar 0,832. Variabel Budaya merupakan variabel yang mewakili faktor IV karena memiliki loading factor yang tertinggi pada faktor keempat sebesar 0,868. Keempat faktor dari 15 variabel dengan loading factor diatas 0,4 yang mempengaruhi wisatawan dalam mengamil keputusan menginap pada Sankara Resort di Ubud Gianyar.
Penggunaan Media Sosial Instagram Sebagai Media Pemasaran Bisnis Kuliner pada Komunitas Online @deliciousbali I Putu Hendika Permana; Ni Kadek Ayu Natalia Pratiwi
JUSTBEST: Journal of Sustainable Business and Management Vol. 1 No. 1 (2021): JUSTBEST: Journal of SustainableBusiness and Management
Publisher : Global Researcher Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1385.205 KB) | DOI: 10.52432/justbest.1.1.2021.12-18

Abstract

Instagram is a social media that is used to share photos and has begun to be widely used for marketing communication purposes with its characteristics that can provide visual messages and high interactivity. Marketing using social media is popular, especially in the culinary field. One of them is @deliciousbali account that uses Instagram to give reviews about culinary and promote it. This study aims to find out how to use Instagram as a culinary information and promotion media with case studies on the online community @deliciousbali. This research uses descriptive research method. Data obtained from the study documentation upload account @deliciousbali. The results of this study are in promotion through social media Instagram shows that Instagram has features that six aspects of The 7C Framework namely aspects of context, content, community, communication, connection, and commerce.  
Penilaian Kinerja Keuangan Pada Koperasi Simpan Pinjam Mitra Usaha Desa Bungaya Karangasem Ni Nyoman Ari Natarini
JUSTBEST: Journal of Sustainable Business and Management Vol. 1 No. 1 (2021): JUSTBEST: Journal of SustainableBusiness and Management
Publisher : Global Researcher Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.837 KB) | DOI: 10.52432/justbest.1.1.2021.19-30

Abstract

This research was conducted to analyze the financial performance of the Bungaya Village Business Partners' Savings and Loans Cooperative for the period 2012-2016 in terms of the Health Assessment Guidelines for Savings and Loans Cooperatives and Cooperative Savings and Loans Units based on the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 06 / Per. /Dep.6/IV/2016. Collecting data in this study using documentation and interview methods. Data analysis in this study uses financial performance assessment variables measured by six aspects, namely capital, earning asset quality, management, efficiency, liquidity, and independence and growth in accordance with the Regulation of the Deputy for Supervision of the Ministry and Small and Medium Enterprises of the Republic of Indonesia Number 06 / Per. /Dep.6/IV 2016. Based on the analysis that has been done, the financial performance of the KSP. Bungaya Village Business Partners in 2012-2016 in terms of six aspects, namely the aspect of capital, quality of productive assets, aspects of management, aspects of efficiency, aspects of liquidity and aspects of independence and growth received the predicate "Under Supervision" which is at intervals of 51 <x <66 with each score. In 2012, he achieved a score of 57%. In 2013, the score was 60.55%. In 2014, a score of 62.75% was achieved. In 2015 the score was 61.5% and in 2016 the score was 59.25%. From the results of the analysis in this study, KSP. Business Partners must increase the scores that get low scores through management of management, operating expenses, and loans that will be provided in a more precise and detailed manner in order to improve financial performance into a better predicate.  
Pengaruh Suasana Toko, Promosi dan Harga Terhadap Minat Beli di The Clouds Vapor & Matter di Kota Denpasar I Kd Angga Purnama Bayu Mahardika
JUSTBEST: Journal of Sustainable Business and Management Vol. 1 No. 1 (2021): JUSTBEST: Journal of SustainableBusiness and Management
Publisher : Global Researcher Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (781.848 KB) | DOI: 10.52432/justbest.1.1.2021.31-44

Abstract

Dengan berkembangnya jaman maka banyak pula teknologi yang canggih diciptakan seperti salah satunya rokok elektrik. Vaporizer atau yang lebih dikenal dengan Vape adalah rokok elektrik yakni sebuah alternatif dari produk sebagai pengganti rokok tembakau. Rokok elektrik adalah suatu perangkat dengan tenaga baterai yang menyediakan dosis nikotin hirup memberikan efek sama seperti merokok konvensional. Permasalahan yang akan dibahas pada penelitian ini yaitu bagaimana pengaruh suasana toko, promosi dan harga secara simultan terhadap minat beli di The Clouds Vapor & Matter di Kota Denpasar, bagaimana pengaruh suasana toko, promosi dan harga secara parsial terhadap minat beli di The Clouds Vapor & Matter di Kota Denpasar. Adapun tujuan dari penelitian ini yaitu untuk mengetahui pengaruh suasana toko, promosi dan harga secara simultan terhadap minat beli di The Clouds Vapor & Matter di Kota Denpasar, untuk mengetahui pengaruh suasana toko, promosi dan harga secara parsial terhadap minat beli di The Clouds Vapor & Matter di Kota Denpasar. Sampel yang digunakan dalam penelitian adalah konsumen The Clouds Vapor & Matter di Kota Denpasar sebanyak 40 dengan menyebarkan angket skala likert memakai metode random sampling. Instrumen penelitian ini menggunakan uji validitas dan uji reliabilitas. Teknik analisis data yang digunakan uji asumsi klasik yang terdiri dari uji multikolinearitas, uji heteroskedastisitas dan uji normalitas yang kemudian dilannjutkan dengan analisis regresi linier berganda. Uji hipotesa menggunakan uji signifikansi simultan (Uji F) dam uji signifikansi parsial (Uji t). Hasil penelitian seluruh variabel independen yaitu suasana toko, promosi dan harga secara simultan berpengaruh positif dan signifikan terhadap minat beli di The Clouds Vapor & Matter di Kota Denpasar. Uji signifikan parsial t-test pada variabel suasana toko berpengaruh signifikan terhadap minat beli di The Clouds Vapor & Matter di Kota Denpasar, variabel promosi berpengaruh signifikan terhadap minat beli di The Clouds Vapor & Matter di Kota Denpasar dan variabel harga berpengaruh tidak signifikan terhadap minat beli di The Clouds Vapor & Matter di Kota Denpasar.
Pengaruh Kualitas Pelayanan Fiskus, Sanksi Perpajakan Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dikantor Samsat Bersama Denpasar Mahesa Adhi Pratama
JUSTBEST: Journal of Sustainable Business and Management Vol. 1 No. 1 (2021): JUSTBEST: Journal of SustainableBusiness and Management
Publisher : Global Researcher Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.085 KB) | DOI: 10.52432/justbest.1.1.2021.45-58

Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh kualitas pelayanan fiskus, sanksi perpajakan dan sosialisasi perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor di Kantor Samsat Denpasar. Variabel dependen dalam penelitian ini adalah kepatuhan wajib pajak, sedangkan variabel independen yang digunakan adalah kualitas pelayanan fiskus, sanksi perpajakan dan sosialisasi perpajakan. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Metode pengambilan sampel yang digunakan adalah dengan menggunakan rumus slovin, dengan sampel wajib pajak yang digunakan adalah sebanyak 100 responden. Metode penentuan sampel menggunakan metode purposive sampling. Hasil penelitian ini menunjukan bahwa Kualitas Pelayanan Fiskus (X1) berpengaruh positif terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Hal ini dibuktikan dengan hasil signifikasi sebesar 0,020 < 0,05. Sanksi Perpajakan (X2) berpengaruh positif terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Hal ini dibuktikan dengan hasil signifikasi sebesar 0,000 < 0,05. Sosialisasi Perpajakan (X3) berpengaruh positif terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Hal ini dibuktikan dengan hasil signifikasi sebesar 0,000 < 0,05.
The Effect of Compensation And Intrinsic Motivation on The Performance of Employees With Job Morale as a Mediation Variable (Study on Cooperatives in Pejaten) Ida Ayu Dian Purnama Sari
JUSTBEST: Journal of Sustainable Business and Management Vol. 1 No. 2 (2021): JUSTBEST: Journal of Sustainable Business and Management
Publisher : Global Researcher Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.484 KB) | DOI: 10.52432/justbest.1.2.2021.59-70

Abstract

This study aims to determine and explain the effect of compensation and intrinsic motivation on morale, to find out and explain the effect of compensation, intrinsic motivation, and morale on employee performance at Cooperatives in Pejaten Village, and to know and explain the role of work spirit in mediating the effects of compensation and intrinsic motivation on employee performance at the Cooperative in Pejaten Village. The population in this study were all employees who worked at the Cooperative in Pejaten Village, as many as 50 employees. The sampling technique used is a saturated sample (census) where the entire population is used as a sample of research, amounting to 50 people. The data used were primary data obtained from questionnaires to determine respondents' perceptions of the variables under study and secondary data obtained from documents and other information available at the Cooperative in Pejaten Village. The research hypothesis testing uses Partial Least Square (PLS) applications. The results showed that: (1) compensation has a significant positive effect on employee morale (2) intrinsic motivation has a positive and insignificant effect on employee morale (3) compensation has a positive and significant effect on employee performance (4) intrinsic motivation has a positive effect and not significant to employee performance (5) work morale has a negative and significant effect on employee performance, (6) work morale is not a mediation between compensation to employee performance (7) work morale is not a mediation between intra-motivation to employee performance.
Leadership Effect and Work Environment on Employee Performance With Motivation Variables as Mediation (Study at The Wangsa Hotel) I Kadek Kertiyasa
JUSTBEST: Journal of Sustainable Business and Management Vol. 1 No. 2 (2021): JUSTBEST: Journal of Sustainable Business and Management
Publisher : Global Researcher Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (398.175 KB) | DOI: 10.52432/justbest.1.2.2021.71-84

Abstract

This study aims to analyze the influence of leadership and work environment on employee performance with motivational variables as a mediation at The Wangsa Hotel. The research was conducted at The Wangsa Hotel. The number of respondents were 60 people. The sampling technique used in this study was saturated samples. Data retrieval is done by questionnaire with Likert scale. The method of analysis uses descriptive analysis and inferential analysis. The results of the analysis showed that leadership does not affect motivation, meaning that leadership has not been able to increase employee motivation at the The Wangsa hotel. The work environment has a positive and significant influence on motivation, it means that the increasing work environment, the work motivation of employees increases. Leadership has a positive and significant effect on employee performance, it means that the better the leadership, the employee's performance increases. The work environment does not affect employee performance, it means that the work environment has not been able to influence the performance of the hotel employees of The Wangsa. Motivation has a negative and significant influence on employee performance, it means that the higher the motivation, the performance will decrease.  
The Roles of Organizational Commitments in Mediating The Effects of Work Motivation and Satisfaction on Employee Performance of Siesta Legian Hotel Ni Luh Yeni Pusparini
JUSTBEST: Journal of Sustainable Business and Management Vol. 1 No. 2 (2021): JUSTBEST: Journal of Sustainable Business and Management
Publisher : Global Researcher Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (164.562 KB) | DOI: 10.52432/justbest.1.2.2021.85-99

Abstract

This study aims to determine the Role of Organizational Commitments in Mediating the Effects of Work Motivation and Satisfaction on Employee Performance at Siesta Legian Hotel.The sample in this study includes male and female employees of all departments at Siesta Legian Hotel. The method of determining the sample in this study uses a non-probability sampling method with a saturated sample method or with a census technique term where the numbers of the samples in this study were 72 people. The examination of the hypothesis research uses Partial Least Square (PLS) applications. The results of the study indicate that:(1) Motivation has a negative and not significant influence against the employee performance. (2) Job satisfaction has positive and significant influences against the employee performance. (3) Motivation has positive influences, but it is not significant against the organizational commitment. (4) Job satisfaction has positive and significant influences against the organizational commitment. (5) Organizational commitment has positive and significant influences against the employee performance. (6) Organizational commitment is not able to mediate the influence of motivation against the employee performance. (7) Organizational commitment mediates part of the influence of job satisfaction against the employee performance.  
Work Stress Role in Mediating the Relationship of Multiple Role Conflict Toward to Performance Eka Darmi Pratiwi; Putu Ngurah Suyatna Yasa; Ni Wayan Sitiari
JUSTBEST: Journal of Sustainable Business and Management Vol. 1 No. 2 (2021): JUSTBEST: Journal of Sustainable Business and Management
Publisher : Global Researcher Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.646 KB) | DOI: 10.52432/justbest.1.2.2021.100-110

Abstract

This study aims to analyze and explain the effect of multiple role conflict toward to the employee’s performance with work stress as a mediating variable with female employees of the Denpasar City Education and Job Training Institution as subject of research. The research design used to answer this problem was quantitative with a sample size of 48 people by using the saturated sample method. The data used in this study are primary and secondary both quantitative and qualitative data. Data analyzed by using structural equation modeling (SEM) with the partial least square (PLS) method which obtained the following research results: 1) Multiple role conflict has a positive but not significant effect on employee’s performance at the Denpasar City Education and Job Training Institution. 2) Multiple role conflict has a positive effect on work stress of female employees at the Denpasar City Education and Job Training Institution. 3) Job stress has a positive and not significant effect on employee performance at the Denpasar City Education and Job Training Institution. 4) Work stress is not a mediator of the influence of multiple role conflict on the female employee performance of Denpasar City Education and Job Training Institution.
The Role of Job Satisfaction in Mediating The Effect of Organizational Culture and Work Motivation on Employee Performance Ni Made Nurperinayati
JUSTBEST: Journal of Sustainable Business and Management Vol. 1 No. 2 (2021): JUSTBEST: Journal of Sustainable Business and Management
Publisher : Global Researcher Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (141.316 KB) | DOI: 10.52432/justbest.1.2.2021.111-121

Abstract

This study aims to analyze and explain the Role of Job Satisfaction in Mediating the Effect of Organizational Culture and Work Motivation on Employee Performance with research subjects of the Public Works Office and Spatial Planning of the Province of Bali. The research design used to answer this problem is quantitative with a sample size of 85 people calculated using the Slovin formula and determining the sample size using the probality sampling method. The data used in this study are primary and secondary data both quantitative and qualitative data. Data analysis used structural equation modeling (SEM) with the partial least square (PLS) method which obtained the following results: 1) Organizational culture has a positive and insignificant effect on employee performance at the Office of Public Works and Spatial Planning of Bali Province. 2) Work motivation has a positive and non-significant effect on employee performance at the Public Works Office and Spatial Planning of Bali Province. 3) Organizational culture has a positive and significant effect on employee job satisfaction at the Office of Public Works and Spatial Planning of Bali Province. 4) Work motivation has a positive and significant effect on employee job satisfaction at the Office of Public Works and Spatial Planning of Bali Province. 5) Job satisfaction has a positive and significant effect on employee performance at the Office of Public Works and Spatial Planning of Bali Province. 6) Job satisfaction is not a mediator of the influence of organizational culture on the performance of employees of the Public Works Office and Spatial Planning of the Province of Bali. 7) Job satisfaction is not a mediator of the effect of work motivation on the performance of employees of the Public Works Office and Spatial Planning of the Province of Bali.

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