E-Journal Universitas Hindu Indonesia
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PENGARUH CORPORATE SOCIAL RESPONSIBILITY, SPESIALISASI INDUSTRI AUDITOR, FINANCIAL DISTRESS DAN INTELLECTUAL CAPITAL TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Sektor Infrastruktur yang terdaftar di Bursa Efek Indonesia Periode 2021-2023)
No full textThe purpose of this study is to analyze how Corporate Social Responsibility (CSR), Auditor Industry Specialization (AIS), Financial Distress (FD), and Intellectual Capital (IC) influence the integrity of financial statements. The empirical analysis draws upon a sample of 28 infrastructure companies listed on the Indonesia Stock Exchange (IDX) over the 2021–2023 period, generating 76 firm-year observations. The research data were acquired through a comprehensive review of annual reports, sustainability disclosures, and audited financial statements. The analytical framework employed is multiple linear regression, implemented with IBM SPSS version 30 as the statistical tool. The empirical results indicate that CSR and AIS exert no significant influence on financial statement integrity, whereas FD and IC demonstrate a significant negative effect. Furthermore, the joint test confirms that the four independent variables collectively affect financial statement integrity, with an adjusted R² of 12.5%. These findings highlight the pivotal role of financial health and intellectual capital management in preserving the reliability and credibility of corporate financial reporting
PENGARUH LITERASI KEUANGAN, INKLUSI KEUANGAN, DAN FINANCIAL TECHNOLOGY BERBASIS QRIS TERHADAP PENDAPATAN PELAKU UMKM PEREMPUAN DI KOTA PAGAR ALAM
No full textWomen-led MSMEs play a crucial role in driving local economic growth, including in Pagar Alam City. However, challenges such as low financial literacy, limited access to formal financial services (financial inclusion), and suboptimal utilization of financial technology (fintech) hinder income growth. This study aims to analyze the influence of financial literacy, financial inclusion, and QRIS-based financial technology on the income of women-owned MSMEs in Pagar Alam City.This research employs a quantitative approach using a survey method, with data collected through questionnaires distributed to 280 women-led MSME respondents. The data were analyzed using Structural Equation Modeling with the Partial Least Squares (SEM-PLS) method via SmartPLS 4.0 software.The findings reveal that: (1) Financial literacy has a significant negative effect on MSME income; (2) Financial inclusion has a positive but not significant effect; and (3) QRIS-based financial technology has a significant positive effect on MSME income.These results suggest that the adoption of QRIS technology enhances efficiency and market reach, thereby positively impacting income. However, low financial literacy among women entrepreneurs remains a critical barrier to effective financial management. The implications of this study emphasize the need for practical and contextual financial training, as well as improved access to and understanding of digital financial tools to foster more inclusive economic participation. Furthermore, the study contributes to achieving the Sustainable Development Goals (SDGs), particularly in promoting gender equality and women’s economic empowerment
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS INFORMASI KEUANGAN PADA PT KERETA API INDONESIA (PERSERO) DIVRE III PALEMBANG
No full textSIA SAP KAI Divre Palembang serves as the central focus of this study, which examines the implementation of the SAP-based Accounting Information System (AIS) and its influence on the quality of financial information at PT Kereta Api Indonesia (Persero) Divre III Palembang. The study is motivated by the fact that, although SAP has been used since 2010, several issues remain, including delays in data input, incomplete module integration, and limited employee competence, all of which may affect the quality of financial information. This research aims to describe how SAP is implemented, evaluate the resulting financial information quality, and assess the influence of AIS on that quality. The study employs a descriptive qualitative approach using interviews, observations, and documentation, validated through source, technique, and time triangulation. The findings indicate that SAP ERP has been consistently implemented and has improved the accuracy, relevance, timeliness, transparency, and reliability of financial reports. System integration across units accelerates the recording process and reduces errors, although technical constraints still occur and can be addressed through employee training and network improvements. Overall, AIS implementation has a positive and significant impact on the quality of financial information
AKSEPTABILITAS TEKNOLOGI DAN EFEKTIVITAS SISTEM AKUNTANSI MANAJEMEN DALAM MEMBENTUK KEPUASAN ANGGOTA KOPERASI: PENDEKATAN UTAUT
No full textThis study aims to examine the influence of management accounting systems on cooperative member satisfaction and the moderating role of the Unified Theory of Acceptance and Use of Technology (UTAUT) in strengthening this relationship in cooperatives in Tangerang Regency. The research method uses a quantitative approach with primary data obtained from 145 savings and loan cooperative respondents and analyzed through Moderated Regression Analysis (MRA). Satisfaction variables are measured based on overall satisfaction, expected welfare, intention to use services again, and willingness to recommend the cooperative, while the management accounting system is measured through breadth of coverage, timeliness, aggregation, and integration. The UTAUT model is used as a moderating variable that includes performance expectations, ease of use, social influence, and supporting conditions. The results show that the management accounting system has a positive and significant effect on cooperative member satisfaction. In addition, UTAUT is proven to moderate and strengthen this relationship, indicating that the acceptance and use of technology enhance the benefits of the accounting system in supporting transparency and member trust. These findings have practical implications for cooperative managers to develop information systems that are easy to use and provide added value to members, thereby increasing satisfaction, participation, and future cooperative intentions
Pengaruh Kualitas Pelayanan, Harga Dan Word of Mouth Terhadap Kepuasan Pelanggan Di Rumah Jahit Bali
No full textThis study aims to analyze the influence of service quality, price, and word of mouth on customer satisfaction at Rumah Jahit Bali. In a time characterized by increasingly intense competition in the business landscape, it is crucial to comprehend the elements that affect customer satisfaction for the sustainability of service-oriented enterprises, including traditional fashion sectors like kebaya. This study employs a quantitative approach, utilizing purposive sampling to include 96 participants who are customers of Rumah Jahit Bali. Data collection was achieved through questionnaires and interviews, which were subsequently analyzed using multiple linear regression. The results indicate that service quality, pricing, and word-of-mouth communication have a positive and significant impact on customer satisfaction. These results underscore the necessity of enhancing service quality, establishing competitive pricing strategies, and effectively managing word-of-mouth communication to sustain and improve customer satisfaction, particularly regarding service quality to ensure prompt and responsive service delivery. This research aims to provide a reference point for analogous service businesses in formulating marketing strategies that prioritize customer satisfaction
Pengaruh Pelatihan Dan Kompetensi Terhadap Kinerja
No full textThe Public Works and Spatial Planning Office (PUPR) plays an important role as a government institution in providing public services and is not profit-oriented. This study aims to determine the effect of job training and competence on employee performance at the PUPR Office of Denpasar City. The research population consists of all 112 civil servants (ASN), using a census technique. Data were collected through observation, interviews, literature review, documentation, and questionnaires measured using a Likert scale, then analyzed using multiple linear regression with the help of SPSS. The results show that job training and competence both partially and simultaneously have a positive and significant effect on employee performance. It is recommended that the PUPR Office evaluate training programs, provide feedback to instructors, and align training materials with participants\u27 backgrounds. In terms of competence, it is necessary to strengthen internal knowledge-sharing programs, provide access to learning resources, and monitor the application of knowledge in the workplace
Pengaruh Orientasi Kewirausahaan dan Inovasi Produk Terhadap Kinerja Pemasaran UMKM Sarana Upakara Yadnya Pada Pasar Ketapian di Denpasar
No full textMSMEs play a vital role in the Indonesian economy, including in Bali. However, the marketing performance of MSMEs serving as a means of yadnya ceremonies at Ketapian Market in Denpasar faces challenges due to weak entrepreneurship andminimal product innovation. This study aims to analyze the influence of entrepreneurial orientation and product innovation on the marketing performance of these MSMEs. This study is a quantitative study with a population of 145 MSME traders serving as a means of yadnya ceremonies, who were also used as a census sample. Data were collected through a Likert-scale questionnaire, then analyzed using multiple linear regression using SPSS version 25. The results show that entrepreneurship and product innovation partially have a positive and significant effect on marketing performance. Simultaneously, entrepreneurship and product innovation have a positive and significant effect on marketing performance. This finding is supported by the significance values of the t-test and F-test which are below the 0.05 level of significance, and the R² value of 0.644, indicating that 64.4% of the marketing performance variables can be explained by entrepreneurial orientation and product innovation. Thus, increasing proactive attitudes, risk-taking abilities, and continuous product renewal can improve the competitiveness of MSMEs. The suggestions given are to improve marketing, utilize digital marketing, and develop products according to consumer needs in order to maintain market positio
Pengaruh Kualitas Pelayanan dan Harga terhadap Loyalitas Melalui Kepuasan Konsumen Bengkel Yamaha
No full textThis research aims to examine the extent to which service quality and perceived price fairnessinfluence customer loyalty, while positioning customer satisfaction as a mediating variable atYamaha Motorcycle Workshop PT. Bintang Muda Mandiri. The study employed a quantitativesurvey approach. The research site was chosen using a purposive area technique, whilerespondents were selected through purposive sampling. Primary data were gathered throughquestionnaires and documentation, then processed using t-test, Sobel test, and F-test. The resultsrevealed that both service quality and price fairness significantly affected customer loyalty, asindicated by p-values below 0.05. The Sobel test further confirmed that customer satisfaction actsas a mediator in the relationship between service quality and loyalty, as well as between pricefairness and loyalty, with p-values also under 0.05. Moreover, the F-test demonstrated that theregression model was overall significant, proving that all independent variables collectivelyinfluenced loyalty. In conclusion, these findings highlight that enhancing service quality, settingfair pricing, and prioritizing customer satisfaction are crucial strategies to strengthen customerloyalt
Peran Motivasi Kerja Memediasi Pengaruh Kepemimpinan Transformasional Terhadap Kinerja Karyawan
No full textCooperatives are now required to have employees who are able to show their best performance in order to survive and develop better. The purpose of this study was to determine the effect of transformational leadership on employee performance mediated by work motivation at the Bhuana Mas Jaya Savings and Loan Cooperative (KSP) in Denpasar City. The population of this study was all employees of KSP Bhuana Mas Jaya, totaling 35 people, all of whom were involved in the study. The data analysis techniques used were path analysis and the Sobel test. The results of the analysis proved that transformational leadership had a positive and insignificant effect on employee performance, transformational leadership had a positive and significant effect on work motivation, and work motivation had a positive and significant effect on employee performance. The results of the Sobel test proved that work motivation fully mediated the effect of transformational leadership on employee performance. Suggestions given include creating a culture of innovation, providing incentives to innovative employees, evaluating employee job placement, and holding discussion sessions to listen to employee aspiration
Pengaruh Kualitas Produk dan Online Customer Review Terhadap Minat Beli Produk Emina di Marketplace Shopee (Studi pada Konsumen Remaja Perempuan di Kabupaten Badung)
No full textConsumer purchase intention is an important factor in the success of product marketing, especially on e-commerce platforms, where good product quality and reviews from other consumers are believed to significantly increase purchase intention. This study aims to analyze the effect of Product Quality and Online Customer Reviews on the online purchase intention of local cosmetic brand products among consumers in Badung Regency, both partially and simultaneously, with a case study on Emina product consumers on the Shopee Marketplace. This research employs a quantitative approach, with data collected through questionnaires distributed to 100 respondents, who are female teenage consumers of Emina products on the Shopee Marketplace. Data analysis was conducted using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, coefficient of determination test (R²), partial t-test, and simultaneous F-test. The results of the study indicate that Product Quality has a positive and significant effect on consumer purchase intention, Online Customer Reviews have a positive and significant effect on consumer purchase intention, and simultaneously, Product Quality and Online Customer Reviews have a positive and significant effect on consumer purchase intention. These findings emphasize the importance of improving product quality and managing online reviews that are informative and convincing as strategies to increase consumer purchase intention of Emina products on the marketplace