Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2018)

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54 articles
Proceedings Article

How Personal Grooming Influenced The Entrepreneurship

Lulup Endah Tripalupi, Made Ary Meitriana, Kadek Rai Suwena
This study aims to determine the effect of Personal Grooming on Entrepreneurial Behavior of Micro of Small and medium Enterprises Actors. This study is limited only to find the influence between Personality, and Attitude towards Entrepreneurial Behavior of Micro of Small and Medium Enterprises Actors....
Proceedings Article

The Influence of Internal and External Factors on the Return of The Composite Stock Price Index with Country Risk Beta Modeling

I Nyoman Sujana, Iyus A. Haris, I Wayan Suwendra
The purpose of this research to examine and analyze the influence of the interaction of internal and external factors of return of MSCI ACWI IMI to the return of IHSG (Composite Stock Price Index) by using country risk beta. Data was collected by documentation techniques and then analyzed by multiple...
Proceedings Article

Testing of Fraud Diamond Theory Based on Local Wisdom on Fraud Behavior

Edy Sujana, I Nyoman Putra Yasa, Made Arie Wahyuni
This study aims to examine the elements of fraud diamond theory based on local wisdom on fraud behavior. This research was conducted in all universities in Buleleng Regency, Bali. This research uses a quantitative method by using 40 finance department employees in all universities in Buleleng Regency...
Proceedings Article

Customer Satisfaction on Company Image and Its Impact on Loyalty of Banking Service Industry Customers in Bali

Ni Luh W. Sayang Telagawathi, Ni Made Dwi Ariani Mayasari, Ni Nyoman Yulianthini
As the development of the research made by Andres Kuusik,(2007), the primary purpose of this research was to examine the effect of the customer satisfaction, the company image, switching barrier, and the loyalty of the customers with the banking as an empirical hypothesis. This research found that the...
Proceedings Article

Determination of School Culture and Achievement Motivation to Tourism Learning Achievement Learning

I Putu Gede Parma, I Nyoman Natajaya, Ni Nyoman Lisna Handayani
This study aims to determine the determination of school culture, and achievement motivation on tourism learning achievement. This study is an "ex-post facto" study with a sample size of 133 people. Data collection tool in the form of questioner and observation sheet, data analysis with simple regression,...
Proceedings Article

Culinary Franchise Business in The Perspective of Ajeg Bali

Anantawikrama Tungga Atmadja, Putu Eka Dianita Marvilianti Dewi
This research was conducted with qualitative methods to understand the use of various discourses of Ajeg Bali movement in marketing the culinary business of Bakso 100% Haram. Data was collected by interviewing, observing and documenting studies and interpreted with the help of the theoretical framework...
Proceedings Article

Job Characteristics Analysis and Its Influence on The Performance at The Employee’s Local Government of Buleleng Regency

I Wayan Bagia, Wayan Cipta, Nengah Suarmanayasa
This research had been proposed to get the finding about of: (1) descriptives of the job characteristics and performence, and (2) explanative which had been tested the influence of job characteristics on the performance at the employee’s the local government in Buleleng Regency. This research used causal...
Proceedings Article

Digging Corporate Social Responsibility Concept with Banjar Cultural Perspective (Study in PT. Antang Gunung Meratus)

Monika Handayani, Zaki Baridwan, Gugus Irianto, Nailiya Nikmah, Rosidi
This research is based on the background of various problems that occurred in South Kalimantan related to the operation of mining companies in the area, social and environmental issues that arouse the niche of researchers to carry out excavations related to corporate social responsibility (CSR), researchers...
Proceedings Article

The Examination of Tax Evasion Behavior of Tax Payers from The Perspective of Planned Behavior Theory

Made Arie Wahyuni, I Putu Julianto, Ni Wayan Yulianita Dewi
This study aims to examine: (1) the impact of attitudes of non-compliance with tax evasion practices with non-compliant behavioral intentions as intervening variables, (2) the effect of low subjective norm on behavioral practices of tax evasion with the intention as an intervening variable, (3) the effect...
Proceedings Article

Implementation of Students' Information System to Improve Discipline and Database of The Students

Komang Krisna Heryanda, Ni Made Dwi Ariani Mayasari, Ni Wayan Sayang Telagawathi
This research revealed the strategy of implementing the student information systems by the Management department student association to discipline the students in participating student activities. This study also revealed the database model expected by students and also Management Department, so that...
Proceedings Article

The Role of Working Capital and Product Innovation in Productivity

Wayan Cipta, Komang Krisna Heryanda, I Wayan Bagia
Micro, small and medium enterprises (MSMEs) are businesses that are able to survive in the midst of a crisis, both in developed countries and in developing countries. To maximize the role of MSMEs in maintaining economic stability requires attention and assistance in its development since it is inseparable...
Proceedings Article

Analysis Use of Academics Information System by Undiksha New Student

I Gede Agus Pertama Yudantara, Ni Luh Gede Erni Sulindawati, Gede Adi Yuniarta
The objectives of the research are to predict and explain use of Academic Information System (SIAk) by Undiksha new students with TAM as the basic of theory. Researcher used pick up survey and collected 271 Undiksha new students as respondents processed it by Partial Least Squares (PLS). The results...
Proceedings Article

Determination of Potential Economic Sectors to Support Economic Development Planning

I Nengah Suarmanayasa, Gede Putu Agus Jana Susila, I Wayan Bagia
This study aims to determine the district's economic structure Bangli seen from the contribution to GDP and to determine the economic sectors that serve as a potential economic sectors in Bangli. This study uses secondary data from the data of Gross Regional Domestic Product (GDP), agricultural production...
Proceedings Article

Subak as A Scientific Learning Model

Iyus Akhmad Haris, I Nyoman Sujana, I Wayan Suwendra
The purpose of this study was to determine the effectiveness of the application of scientific learning models in social studies learning in the economic education department of Undiksha Economic Faculty with the use of subak as a learning resource. To achieve that goal, this research was conducted with...
Proceedings Article

Intellectual Capital Disclosure and Firm Value: Does Jokowi’s Era Matter?

Saarce Elsye Hatane, Christine Olivia Angeline, Mayesa Wedysiage, Vanesa Theresa Saputra
The purpose of this study is to observe the impact of Intellectual Capital Disclosure (Human Capital Disclosure, Structural Capital Disclosure, and Relational Capital Disclosure), Firm Size and Leverage towards the firm value (measured by Tobin's Q). This study examines 36 Indonesia's listed companies...
Proceedings Article

Productivity Factor Analysis of Timor Coffee in Coffee Industry

Rolland Epafras Fanggidae, Ronald P. C . Fanggidae, Klaasvakumok J. Kamuri
Coffee is one of Indonesia's plantation commodities with the sixth largest production volume, even the high coffee production puts Indonesia into the four largest coffee suppliers in the world. East Nusa Tenggara (NTT) has good potential, spread throughout districts / cities in NTT. Timor Tengah Selatan...
Proceedings Article

An Analysis of Information Materiality on Corporate Sustainability Report: A Comprehensive Study from Mining Industry in Indonesia

Putu Sukma Kurniawan, Astawa Sujana, Dewi I Gede Putu Banu, Luh Gede Kusuma
This research aims to provide an overview of information that is material in sustainability reporting in Indonesia, especially material information in a sustainability report in the mining industry in Indonesia. The design of this research is document analysis. In this context, this study tries to achieve...
Proceedings Article

The Economic Impact of Mount Agung Eruption on Bali Tourism

Putu Indah Rahmawati, Nana Trianasari, A.A.Ngr.Yudha Martin
This study aims to analyse the economic impact of Mount Agung eruption in 2017 on Bali tourism. This study uses a qualitative research approach. Data was collected through interviews with hotel managers and tourism stakeholders in Bali. The research sample was determined by purposive sampling technique....
Proceedings Article

Exploring The Transportation Service for Tourists: A Strategic Issue of Small Island Tourism in Nusa Penida

Nana Trianasari, Ni Luh Henny Andayani, I Gede Putra Nugraha
This paper reports on an initial part of a study on strategic issues facing small island tourism. More specifically, this study explored the transportation service available in the island of Nusa Penida, an emerging tourist destination in Bali. The rational of this study was that limited research that...
Proceedings Article

Food Security Based on Pancasila Economic Democracy

Ni Ketut Sari Adnyani
The objectives of the research are to know the development of the principles of populist economics in a social policy to support the improvement of the welfare of cashew farmers and realize food security. Determination of research subjects with stratified random sampling. Data analysis techniques were...
Proceedings Article

Why do Women Choose to Continue Their Studies in Tourism?

Ni Made Ary Widiastini, Made Aristia Prayudi, Nyoman Dini Andiani
In the current development, women have improved their education in general. The presence of various forms of awareness for women to improve their quality through further study can be seen in various walks of life. In fact, specifically in Bali, the adherence to two systems putting men as the main power...
Proceedings Article

The Comparison of Earnings Management Practices in Indonesia’s Islamic Banks and Conventional Banks

Saarce Elsye Hatane, Ferina Octavia, Jeannete Florentina
Banking sector is playing an important role in the economic stability of a country which also cannot be avoided earnings management practices. Islamic banks have grown rapidly in Indonesia, and are seen as more conservative than conventional banks. This conservative attitude is reflected in the size...
Proceedings Article

Culinary Experience of Domestic Tourists in Indonesia: A Study on Denpasar and Yogyakarta Tourist Destinations

Monika Kristanti, Regina Jokom, Deborah C. Widjaja
Denpasar and Yogyakarta are two among five gastronomy destinations being promoted by the government of Indonesia to the international tourist market. This research aimed to analyze the effects of culinary experience quality towards tourists culinary experience satisfaction and destination experience...
Proceedings Article

The Influence of Fraud Triangle and Theory of Planned Behavior on Students Academic Fraud in Bali

Made Ary Meitriana, I Kadek Rai Suwena, Luh Indrayani
This study aims to find out the effect of Fraud Triangle (X1) and Theory of Planned Behavior (TPB) (X2) on Academic Fraud (Y) by college students in Bali. The result of this study was hoped in providing the input for the lecturers in the learning process, especially when presenting the midterm or final...
Proceedings Article

Entrepreneurship Forming Through Entrepreneur Education

M. Rudi Irwansyah, Lulup Endah Tripalupi
This study aims to determine the effect of entrepreneurship education to the entrepreneurial intention and the influence of entrepreneurship education in establishing the students’ entrepreneurial intention at Ganesha University of Education. This study uses causalitative research design. The population...
Proceedings Article

The Impact of Accounting Knowledge and Training towards The Use of Accounting Information on The Owners of MSME in Badung

Putu Diah Asrida
The failure of MSME players is mostly seen from the low quality of human resources in managing accounting information that has an important role in the success of a company business. The method of determining the sample in this study is non probability sampling, with the number of samples is 64. The...
Proceedings Article

Impact of Part Time, Flextime and Reward on Productivity (Case Study on Grab Online Transportation Partners in Kupang City)

Allen Bengngu, Paulina Yuritha Amtiran, Rolland Epafras Fanggidae
The millennial era is currently causing a rapid social change in society, including in the thriving business world using internet technology in running its business known as online business. An online business that is growing and is widely used is an online business in the field of services, namely Online...
Proceedings Article

Competence Analysis of Internal Supervision Unit Auditor (SPI) in Nusa Cendana University of Kupang

Minarni Anaci Dethan, Pius Bumi Kellen, Maria E. D. Tunti, Anthon Simon Y. Kerihi
University as an education center to develop and transform knowledge through education, research and community service requires good governance for improving and advancing universities. In order to achieve good governance, competent Internal Supervision Unit (SPI) auditors are needed. This study aims...
Proceedings Article

Women's Empowerment Model: A Strategy for Increasing Local Economic Resources

I Gusti Ayu Purnamawati, I Gede Agus Pertama Yudantara, Ni Luh Gede Erni Sulindawati
This study aims to analyze: Women's Empowerment Model: A Strategy For Increasing Local Economic Resources. The location of the study was determined in seven rural and urban areas which included creative industry centers in Buleleng Regency. A number of key informants are set as many as 50 people who...
Proceedings Article

Differentiation Strategy and Market Competition as Determinants of Earnings Management

Retnaningtyas Widuri, Jennifer Evelin Sutanto
This study examines the relationships among differentiation strategy, market competition, and earnings management. This study focuses on real earnings management used by many companies to manipulate earnings. We perform cross-sectional regression for each manufacturing sub-sector and year where there...
Proceedings Article

Understanding Residual Business Result Beyond the Straightaway Profit: A Case Study from Cooperative in Indonesia

Lucy Sri Musmini, Unti Ludigdo, Roekhudin Roekhudin, Wuyan Andayani
Profit as a company goal has a different meaning from the residual business result (Sisa Hasil Usaha/SHU) in the cooperative. This study aims to understand the meaning of residual business results (SHU) in cooperatives with a transcendental phenomenological approach. The findings show that there are...
Proceedings Article

Culinary and Destination Experiences of International Tourists in Bandung and Solo: The Effect on Behavioral Intentions

Deborah C. Widjaja, Serli Wijaya, Regina Jokom, Monika Kristanti
Culinary tourism allows tourists to be exposed to new cultures by enjoying the local food as well as the local people hospitality. Previous studies have confirmed the linkages among experience quality, tourist satisfaction, destination experience and behavioral intentions in the context of culinary tourism....
Proceedings Article

An Analysis of Learning Devices Need in Budget Reporting

Ni Luh Gede Erni Sulindawati, I Gede Agus Pertama Yudantara, Lucy Sri Musmini
This article aims to examine the needs for learning devices in budget reporting to improve students' ability in learning. This study used the procedures of qualitative data analysis. The results of the study showed that the learning devices needed include course contracts, syllabi, semester course plans,...
Proceedings Article

The Online Transportation from The Perspective of Strategic Entrepreneurship

Nana Trianasari, I Wayan Bagia, Fridayana Yudiaatmaja
In this era of information and technology, on line transportation has become an emerging issue both within academic and business aspects. In fact, it is one of the breaking through of creative and innovative ideas. However, although empirically, the rapid growth of online transportation has been evident,...
Proceedings Article

The Firm Life Cycle Dynamics of Tax Avoidance

Yenni Mangoting, Claudia Tysia Onggara
This paper aimed at finding out whether tax avoidance differed across firm life cycle (FLC). We used cash flows pattern as a proxy to identify FLC into 4 phases, namely introduction, growth, mature, and decline. Tax avoidance was measured using effective tax rate (ETR) to show the impact of this practice...
Proceedings Article

The Typology of Wellness Tourism in Bali

I Gede Darmawijaya, Ni Ketut Sekarti, Ni Made Tirtawati
Bali is becoming world wellness tourism destination. To strengthen its image, it is necessary to investigate the quality and typology of wellness tourism in Bali. The objectives of this research were to identify the tourists’ preferences toward wellness tourism products, tourists’ perception towards...
Proceedings Article

Investigating The Success of Public Procurement Innovation in Government Organization: Does e-Procurement Really Work?

Made Aristia Prayudi, Nyoman Trisna Herawati, Luh Gede Kusuma Dewi
Despite the lengthy implementation periods of electronic procurement (e-procurement) as one of strategic public innovations, there is still a lack of empirical research on its potential benefits and outcomes in the context of governmental sector. Meanwhile, the examination about how the competitive environment...
Proceedings Article

Is Inefficiency Still A Major Problem in Regional Spending and How To Overcome It? (Case Study of East Kalimantan Province)

Salmah Pattisahusiwa, Musviyanti Musviyanti, Ibnu Abni Lahaya
Management of performance-based budgeting provides a more specifically related to the ability of an area to always explore the potential of the area in order to increase budget revenues, which will have an impact on governance and financing capabilities of regional development activities. Specifically,...
Proceedings Article

An Analysis of Cooperative Performance Using Balanced Scorecard Method

I Wayan Suwendra, I Nyoman Sujana, Iyus A. Haris
This study aimed at finding out cooperative performance using Balance Scorecard method in the period of 2013- 2017.This study was conducted in from July to September, 2018 using a descriptive method. The data were collected through documentation, interview and questionnaire. The result showed that the...
Proceedings Article

Implication of Financial Information Services System (SLIK): Case Study on BPR Christa Jaya Perdana Kupang

Romana Ruan Tilis, Paulina Yuritha Amtiran, Marselina Ratu
The study, entitled Implications of the Financial Information Service System (SLIK) in Providing Credit Case Study PT. Christa Jaya Perdana Kupang BPR aims to find out the influence or the implications of the financial information system in providing credit at PT. BPR Christa Jaya Perdana Kupang. The...
Proceedings Article

The Optimizing Strategies of Village Fund in The New Village Fund in The New Villages of Southwest Sumba District-East of Nusa Tenggara

Ni Putu Nursiani, Marselina Ratu, I Komang Arthana, Wiendiyati Wiendiyati
This study aims to develop Management Strategy Model to optimize the potential income of new villages in order to improve the welfare of people in Southwest Sumba Regency East Nusa Tenggara Province. By exposing LQ calculation in the first year, this research found that the potential income sector are...
Proceedings Article

Use of Time-Driven Activity-Based Costing to Calculate the Unit Cost per Students at Faculty of Economics of Universitas Pendidikan Ganesha

Ni Wayan Yulianita Dewi, Gusti Ayu Ketut Rencana Sari Dewi, Made Arie Wahyuni
Universitas Pendidikan Ganesha (Undiksha) is one of the state universities that has changed its status to become a Public Service Agency (Badan Layanan Umum/BLU). As a consequence of these, Undiksha has the flexibility to carry out financial management based on various regulations and policies regarding...
Proceedings Article

Cultural Values in Modern Context: Developing Heritage As an Alternative Tourism in North of Bali

Nyoman Dini Andiani, Wiendiyati Wiendiyati
This paper aims to describe a form of an alternative tourism based on the needs and social capital culture owned by the community. Observation techniques and in-depth interviews conducted to determine the needs and capital owned by local people whose lands are developed as a regional tourism. The findings...
Proceedings Article

Poverty Reduction Through Strategy of Regional Tourism Development

Gede Putu Agus Jana Susila, I Nengah Suarmanayasa, Wayan Cipta
Tourism is a sector of global economic activity that is utilized by various countries in the world to increase their participation in economic growth. The purpose of this study was to find out poverty reduction strategies by developing regional tourism in Bangli Regency. This study used quantitative...
Proceedings Article

Learning Style Preferences and Self-Regulated Learning and Their Effects on Learning Outcomes Students of The Accounting Education Study Program Faculty of Education - The Islamic University of Riau

Purba Andy Wijaya, Nurhuda Nurhuda
This study aims to identify students’ learning styles, self-regulation, and learning outcomes of students in learning. This research is an explanatory research using survey approach. Students’ learning styles of accounting education have sensing and thinking in high category of self regulation. The study...
Proceedings Article

Library Service Productivity in Building Learning Communities

Kadek Rai Suwena, Luh Indrayani, Rahutama Atidira
Productivity is a measure of success that states the results bigness (target) ratio of both quantity and quality within a certain period of time is produced. The greater the ratio achieved, the higher the level of productivity. The productivity measurement was expressed in an indirect qualitative with...
Proceedings Article

The Effect of Blended Learning Method Toward Enterpreneurship Learning Activity and Learning Outcome of Economics Undergraduate Students

Putu Eka Dianita Marvilianti Dewi, Lulup Endah Tripalupi, M. Rudi Irwansyah
The purpose of this study was to examine the effect of learning activities and entrepreneurial learning outcomes between students who applied the blended learning model with conventional learning models. In addition to knowing the increase in learning activities and entrepreneurial learning outcomes...
Proceedings Article

The Analysis of Technology Acceptance Model (TAM) on The Use of Accounting Information System

I Putu Julianto, I Nyoman Putra Yasa
This study aims at examining the behavioral aspects of the use of accounting information system at the Village Credit Institution (which is locally known as LPD) in Buleleng Regency which was tested by using the Technology Acceptance Model (TAM). This research was conducted using the survey method by...
Proceedings Article

The Role of Government, Entrepreneurship, and Business Competence In Order To Improve The Competitiveness of Micro, Small, and Medium Enterprises (MSMEs)

Gede Adi Yuniarta, I Putu Gede Diatmika, Wayan Cipta
Micro, small and medium enterprises (MSMEs) have a very large role in the Indonesian economy. For this reason, MSMEs must be empowered by increasing their competitiveness. The seriousness of the government's role in improving the performance and competitiveness of MSMEs is needed, including how to foster...
Proceedings Article

Strategy to Accelerate The Development of Indonesia’s National Border Village in Belu, East Nusa Tenggara Province

Sarinah Joyce Margaret Rafael, Linda Lomi Ga, Tarsisius Timuneno, Khalid Moenardy
The aim of this study is to formulate the strategies to accelerate the development of Indonesia’s national border village in Belu in order to improve the welfare society. The qualitative approach is carried out by mapping existing condition through SWOT analysis. The results of the SWOT analysis are...