E-Journal Universitas Hindu Indonesia
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Pengaruh Risiko Kualitas Audit, Opportunities to Manipulate Income, Opini Audit dan Agresivitas Pajak terhadap Auditor Switching
based on government regulations regarding the limitation of an auditor in providing audit services for only 5 consecutive financial years, however many companies change their auditors before 5 years. Based on this, questions arise regarding aspects that can influence the occurrence of auditor switching.This type of research is quantitative research using secondary data in the form of audited financial statements obtained through the company\u27s official website or the official website of the Indonesia Stock Exchange through journal literature or those related to the phenomena discussed in this study. The sample selection technique uses pourpose sampling, which is based on the criteria determined by the researcher so that a sample of 30 companies with 3 years of observation is obtained with a total of 90 observation data. The data analysis technique in this study is using panel data regression processed with the help of the EViews 13 application. The results of the study can be concluded that 1). audit quality risk, opportunities to manipulate income, audit opinion and tax aggressiveness simultaneously affect auditor switching. 2). Audit quality risk partially does not have a significant effect on auditor switching. 3). Opportunities to manipulate income partially does not have a significant negative effect on auditor switching. 4). Audit opinion partially has a significant effect on auditor switching. 5). Tax aggressiveness partially does not have a significant negative effect on auditor switchin
Pengaruh Social Media Marketing, Review, dan Rating Terhadap Keputusan Pembelian Di Arthur Suites
The increasing influence of social media, online reviews, and customer ratings on purchasing decisions in the hospitality industry motivated this study. The aim was to analyze the effect of social media marketing, online customer reviews, and online customer ratings on the purchase decisions at Arthur Suites by Premier Hospitality Asia in Badung. The population consisted of all customers who made reservations through the Traveloka platform, totaling 359 individuals, with a sample of 78 respondents selected via simple random sampling. Data were collected using questionnaires and analyzed through multiple linear regression. The results indicated that, simultaneously, the three variables significantly affected purchasing decisions, with an R-squared value of 0.949. Partially, social media marketing, online reviews, and customer ratings each had a positive and significant impact on purchase decisions. The practical implication suggests that hotel management should enhance their online presence and interaction on social media and actively manage reviews and ratings to increase customer purchase intentions. The effective management of these factors can improve customer purchasing decisions and business success in the hospitality secto
Pengaruh Kepuasan Kerja, Disiplin Kerja Dan Komitmen Organisasi Terhadap Kinerja Karyawan Pada CV Reyhan Anugrah Packaging Denpasar
This study aims to analyze the influence of job satisfaction, work discipline, and organizational commitment on employee performance at CV Reyhan Anugrah Packaging Denpasar, involving all 42 employees as the sample using a census method. Data were collected through observation, interviews, documentation, and questionnaires based on a Likert scale, then processed using SPSS 25 with multiple linear regression analysis. The results show that job satisfaction, work discipline, and organizational commitment each have a positive and significant effect on performance, and simultaneously, all three also significantly improve employee performance. Therefore, the company is advised to continuously enhance job satisfaction, enforce discipline, and strengthen organizational commitment in order to optimize employee productivity and achieve corporate goals more effectivel
Pengaruh Customer Experience Dan Kualitas Pelayanan Terhadap Niat Beli Ulang Pada Berbagi Ruang Dan Coffee Cabang Peguyangan Di Denpasar
Pertumbuhan ekonomi dan perkembangan bisnis di Indonesia yang semakin meningkat, didukung oleh pesatnya perkembangan teknologi yang mengubah pola pikir, gaya hidup, dan kebutuhan masyarakat. Menyebabkan persaingan bisnis antar perusahaan semakin ketat, sehingga menuntut perusahaan untuk memanfaatkan sumber daya secara efektif dan efisien guna memperoleh keunggulan bersaing melalui strategi pemasaran yang tepat, Penelitian ini bertujuan untuk mengetahui pengaruh customer experience dan kualitas pelayanan terhadap niat beli ulang pada Berbagi Ruang dan Coffee Cabang Peguyangan di Denpasar, yang dilakukan di lokasi tersebut. Ditemukan permasalahan terkait niat beli ulang. Penelitian ini menggunakan data kuantitatif dan data kualitatif. Populasi dalam penelitian ini sebanyak 5.761 konsumen, sampel ditentukan menggunakan rumus Slovin sehingga diperoleh 100 responden, teknik sampling yang digunakan adalah nonprobability sampling dengan metode accidental sampling, serta teknik analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan customer experience dan kualitas pelayanan berpengaruh positif dan signifikan terhadap niat beli ulang baik persial maupun simultan di Berbagi Ruang dan Coffee Cabang Peguyangan, sehingga disarankan meningkatkan kenyamanan, variasi menu, kebersihan, serta kualitas layanan melalui pelatihan karyawan, sementara penelitian selanjutnya dapat menambahkan variabel lain seperti harga dan kualitas produk
Pengaruh Ketepatan Waktu Dan Kualitas Pelayanan Terhadap Kepuasan Pelanggan Jne Express Cabang Utama Denpasar
Customer satisfaction in service companies must consider several factors, such as punctuality and service quality. The purpose of this study was to determine the effect of punctuality and service quality on customer satisfaction. This research was conducted at the JNE Express Main Branch in Denpasar. The population was all customers who had made at least one delivery. A total of 110 respondents were selected using a purposive sampling method. The analysis showed that punctuality had a positive and significant effect on customer satisfaction, service quality had a positive and significant effect on customer satisfaction, and both punctuality and service quality simultaneously had a positive and significant effect on customer satisfaction. The researchers recommend that JNE Express Main Branch in Denpasar optimize delivery routes, provide realistic delivery times to customers, and better organize items according to destination to facilitate the delivery process
Pengaruh Kualitas Pelayanan dan Potongan Harga Terhadap Kepuasan Pelanggan Pada Freshindo Cabang Gatsu Tengah by Tiara Dewata
This study aims to analyze the effect of service quality and discounts on customer satisfaction at Freshindo Cabang Gatsu Tengah by Tiara Dewata. The research is located at Freshindo Cabang Gatsu Tengah by Tiara Dewata, located at Jl. Gatot Subroto No.314, Tonja, North Denpasar District, where this study uses a quantitative research method with a total sample of 110 respondents who are consumers of Freshindo Cabang Gatsu Tengah by Tiara Dewata. The criteria determined by the researcher are that they must be consumers of Freshindo Cabang Gatsu Tengah by Tiara Dewata, have a transaction history at Freshindo Cabang Gatsu Tengah by Tiara Dewata, and be consumers who already have a Tiara Group membership card. The data collection methods in this study were observation, interviews, documentation, and questionnaires. The testing was conducted using research instrument tests, classical assumption tests, with data analysis techniques including multiple linear regression analysis, determination analysis, partial tests (t-test), and simultaneous tests (F-test). The conclusion of this study is that Service Quality has a positive and significant effect on customer satisfaction at Freshindo Cabang Tengah by Tiara Dewata, thus the first hypothesis is accepted. Discounts have a positive and significant effect on customer satisfaction at Freshindo Cabang Tengah by Tiara Dewata, hence the second hypothesis is accepted. The quality of service and discounts simultaneously affect customer satisfaction at Freshindo Central Branch by Tiara Dewata, thus the third hypothesis is accepted
Pengaruh Kualitas Produk, Kualitas Pelayanan Dan Harga Terhadap Loyalitas Konsumen Bisnis Pada PT. Mesari Adi Harsa Di Badung
High-quality products will influence business consumer loyalty. Service quality is a good marketing strategy to meet the needs of business consumers. Good quality will build business consumer loyalty, which will result in business consumers\u27 desire to continue purchasing the company\u27s products or services. In addition to product quality and service quality, loyalty in business consumers is also achieved by providing appropriate prices. The purpose of this study was to analyze the influence of product quality, service quality, and price on business consumer loyalty at PT. Mesari Adi Harsa in Badung. This research was conducted using quantitative methods. The results showed that product quality, service quality, and price had a positive and significant effect, both partially and simultaneously, on business consumer loyalty at PT. Mesari Adi Harsa in Badung. These findings emphasize the importance for companies to maintain product quality, improve service quality, and implement appropriate pricing strategies to build and maintain consumer loyalty
Pemetaan Pura Tri Kahyangan Menggunakan Metode Visualisasi Data (Studi Kasus: Kecamatan Kerambitan,Tabanan, Bali)
The mapping of Pura Tri Kahyangan in Kerambitan District, Tabanan Regency, is still carried out conventionally, which complicates access to accurate spatial information for the public and stakeholders. This study aims to provide spatial data visualization of Pura Tri Kahyangan by utilizing Geographic Information System (GIS) technology based on digital maps. The method used is descriptive quantitative, with data collection techniques including observation, interviews, documentation, and literature studies. The results show that digital mapping using GIS can present the distribution of temple locations along with their supporting attributes interactively through a visualization dashboard. The implementation of this technology enhances the efficiency of information delivery, supports cultural preservation, and serves as a foundation for decisionmaking in temple management. Therefore, digital mapping is a strategic solution to provide accessible and informative spatial data
Pemetaan Sebaran Puri di Kota Denpasar dan Kabupaten Badung Menggunakan Sistem Informasi Geografis Berbasis Web dengan Metode ADDIE
The rapid development of information technology, particularly in the use of Geographic Information Systems (GIS), provides significant opportunities for preserving cultural heritage. One example is the palaces in the Denpasar City and Badung Regency areas, which have high historical and cultural value, but their existence is increasingly threatened by urban development and the lack of available information. This study aims to map the distribution of palaces using web-based GIS as an effort to preserve and disseminate information to the wider public. The system was developed using the ADDIE method, which includes the stages of Analysis, Design, Development, Implementation, and Evaluation. The system was built with Laravel 11, PHP 8.2, a MySQL database, and uses the Leaflet.js interactive map. The result of this study is a palace mapping website that allows the public to access location information and the history of palaces interactively without having to log in, and provides data management rights for admins. The system\u27s main features include an admin dashboard, palace data management, interactive maps, location search, and integration with Google Maps. The testing phase was carried out using the Black Box method to describe the system\u27s performance according to the designed functionality. This research is projected to support the preservation of the palace as a Balinese cultural heritage and become a reference in the documentation of other cultural sites.
Pengaruh Kompetensi Sdm, Pemanfaatan Teknologi Informasi Dan Komunikasi Terhadap Kinerja Pegawai
The performance of ASN employees of a government agency plays a very important role in providing the best image and service to the community, one of the factors that can affect the performance of ASN employees at the Bali Customary Community Advancement Service is human resource competence, utilization of information technology and good communication between fellow ASN employees. The number of samples in this study was 40 respondents who were ASN employees at the Bali Customary Community Advancement Service. The analysis technique used was multiple linear regression analysis with the SPSS Ver 26 application. The results of this study showed that human resource competence had a positive and significant effect on the performance of ASN employees at the Bali Customary Community Advancement Service. The utilization of information technology had a positive and significant effect on the performance of ASN employees at the Bali Customary Community Advancement Service. Communication had a positive and significant effect on the performance of ASN employees at the Bali Customary Community Advancement Service. In addition, the results of the F test also showed that human resource competence, utilization of information and communication technology had a positive and significant effect on the performance of ASN employees at the Bali Customary Community Advancement Service