Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)

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98 articles
Proceedings Article

Overcoming the Trickle-Down Effect Through Financial Inclusion Towards the Industrial Revolution 4.0 Building from the Edge

I Putu Gede Diatmika, Gede Adi Yuniarta, Putu Yunartha Pradnyana Putra
High economic growth can encourage income distribution and can reduce poverty. One important factor that needs to be considered is that the skills and competencies of human resources must be consistently improved according to the needs of the growing labor market. The article is going to reveal the role...
Proceedings Article

Technology Acceptance Model Approach to Analysing the Use of Fintech in MSME Transactions in Buleleng

I Putu Julianto, Nyoman Suadnyana Pasek, I Gd. Nandra Hary Wiguna
The use of technology should be a strategy for MSME to run their business. Supported by various regulations and facilities by the government and the private sector, MSME actors should be able to make the best use of technology according to their business needs. Fintech is a financial service that can...
Proceedings Article

Preparing Guest Room for Tourists in Sidetapa Village, Buleleng, Bali

Ni Made Ary Widiastini, Putu Indah Rahmawati, Made Aristia Prayudi, I Gede Rasben Dantes, Putu Andi Wirasetia
The availability of clean rooms accompanied by adequate equipment is a necessity for every tourist destination, including in tourist villages. Understanding the needs of tourists for the availability of these rooms, in the partner village assistance program, two unused rooms are assisted for the repair...
Proceedings Article

Feasibility of Developing Butterfly Park as Educational Tourism in Wanagiri Village Forest in Bali

Putu Indah Rahmawati, Trianasari Trianasari, I Nengah Suarmanayasa
Wanagiri village has a beautiful natural landscape, located above Lake Buyan and Lake Tamblingan, so it is very suitable for selfie tours. In Wanagiri Village there is also a waterfall that has been visited by many tourists. The addition of a butterfly garden in the location around the waterfall will...
Proceedings Article

The Impact of Capital Adequacy and Operational Costs on Operational Revenues (BOPO) on Operating Profit

Gede Putu Agus Jana Susila, I Wayan Cipta, Ni Luh Wayan Sayang Telagawathi, Gede Wira Kusuma
This study was conducted to examine the effect of capital adequacy and operational costs on operational revenues (BOPO) on operating profit simultaneously or partially. This study was classified as causal quantitative study. The subjects of this study consisted of Village-Owned Enterprises in Banjar...
Proceedings Article

The Strategy of Developing Historical Tourism in the City of Singaraja Based on CHSE During the Covid-19 Pandemic

I Putu Gede Parma, A.A. Ngurah Yudha Martin Mahardika, I Ketut Armawan, Putu Yurika Selly Novia
Cultural diversity is could be developed through tourism, Singaraja city has historical tourism that allows it to be developed into one of the tourist attractions in Buleleng Regency. To support this research, a development strategy is needed for cultural tourism objects in Singaraja city in correlation...
Proceedings Article

The Analysis of Learning Outcomes and Material Needs in Basic Accounting Workshop Learning

Ni Luh Gede Erni Sulindawati, Made Ary Maitriana, Nyoman Ayu Wulan Trisna Dewi
With the Policy of the Minister about Merdeka Belajar–Kampus Merdeka, it is necessary to have an appropriate curriculum. Each curriculum contains learning outcomes and appropriate learning materials. Determination of learning outcomes is very necessary to determine the material being studied, strategies...
Proceedings Article

Determinants Analysis of SMEs Sustainable Competitive Advantage in Go Digital Efforts in Buleleng Regency

Gede Adi Yuniarta, I Gusti Ayu Purnamawati, I Putu Gede Diatmika
MSME business actors in Buleleng Regency often experience problems including resource capacity, financing, financial management knowledge, innovation, technology and other issues that hinder their development. The Covid-19 pandemic indirectly invites the public to apply technology in business activities...
Proceedings Article

MSME Growth Analysis Through the Utilization of Start-Up on Demand Service

I Gusti Ayu Purnamawati, Gede Adi Yuniarta, I Putu Gede Diatmika
The current development is where start-ups and MSMEs continue to innovate to overcome the country’s problems caused by the prolonged COVID-19 outbreak. The emergence of the digital platform can, of course, be a huge market opportunity for the growth of MSMEs, especially in Buleleng Regency. This opportunity...
Proceedings Article

The Effect of Political Competition, Financial Independence, Expenditure and Government Complexity on Internet Financial Report

Nyoman Ayu Wulan Trisna Dewi, I Putu Julianto, I Gd Nandra Hary Wiguna
For this purpose, Law Number 14/2008 came into effect, as well as the Minister of Home Affairs’s Instruction Number 188.52/1797/SJ/ 2012. However, up until this point, we have fallen short of our transparency goals. It is the goal of this research to analyze how political competitiveness, financial independence,...
Proceedings Article

Creative and Innovative Products During the Pandemic

I Ketut Sida Arsa, Ni Luh Putu Agustini Karta, Ni Made Ary Widiastini, Made Aristia Prayudi
The Covid-19 pandemic has had a negative impact on almost all aspects of the Indonesian economy, including Bali. Bali, which is very famous for its creative products, especially its handicrafts, is also experiencing problems with the entry of a virus outbreak that has led to the implementation of various...
Proceedings Article

The Level of Welfare of LPD Members Desa Adat Abiantuwung Kecamatan Kediri Reviewed from the Social Enterprise Approach

Diota Prameswari Vijaya, Gusti Ayu Ketut Rencana Sari Dewi, Ni Wayan Yulianita Dewi
The study aims at determining the level of welfare of the members of the Abiantuwung Village Credit Institution (Lembaga Perkreditan Desa/LPD) in terms of the dimensions of social value, civil society, innovation, and economic activity. This study is descriptive research. The population in this study...
Proceedings Article

The Role of Subak and Competence of Farmers in Maintaining the Welfare of Garlic Farmers

Krisna Heryanda, Ni Made Dwi Ariani Mayasari, Wayan Bagia, Gede Putu Agus Jana Susila
The contribution of the agricultural sector is highest compared to other sectors in Buleleng district, but the level of welfare of garlic farmers is still low. There are still many farmers who work off-farm to support their families. This study examined the role of subak as a traditional institution...
Proceedings Article

Stress Mediation in the Effect of Work-Family Conflict on Job Satisfaction of Women Bamboo Craftsmen

Ni Made Dwi Ariani Mayasari, Komang Krisna Heryanda, Wayan Sayang Telagawathi, Nengah Suarmanayasa
This study looked on the employment satisfaction of women bamboo crafters in Sidatapa Village. The dependent variable was the employment satisfaction of women bamboo craftsmen in Sidatapa village. Using questionnaires and in-depth interviews, data was collected. The investigation used path analysis with...
Proceedings Article

Impact of Advertising and Publicity on Student Decisions at the Faculty of Economics UNDIKSHA

Komang Endrawan Sumadi Putra, Rahutama Atidira, Ida Bagus Koman Suarmaja, Gede Wira Kusuma, I Made Dwita Atmaja
This research was conducted to determine the impact of advertising and publicity on the decision of a student to study in one of the study programs within the Undiksha Faculty of Economics in terms of advertising and publicity. The population used in this study were all active students at the Undiksha...
Proceedings Article

The Effects of Covid-19 Pandemic Towards the Performance of Lembaga Perkreditan Desa

I Nengah Suarmanayasa, Komang Krisna Heryanda, Ni Made Suci, Komang Endrawan Sumadi Putra
Lembaga Perkreditan Desa (LPD) is a finance institution based on tradition that exists in Bali. These institutions were established in order to accelerate the villages’ development. Prior to the Covid-19 pandemic, they performed really well and were able to support the economy of the villagers. They...
Proceedings Article

Young Entrepreneur’s Financial Resilience Strategies During Pandemic

Luh Gede Kusuma Dewi, Ni Kadek Sinarwati, Made Denny Oktariyana
Many micro businesses are unable to survive due to the impact of Covid-19. This study was conducted to determine the financial resilience strategy during the Covid-19 Pandemic which is owned by members of the micro entrepreneurs in Buleleng Regency. The research method used is descriptive qualitative....
Proceedings Article

Dynamics of Production Activities of Women Farmers in Songan Village, Bangli Regency

Luh Indrayani, Lucy Sri Musmini, Ni Wayan Ayu Santi
This study has the aims to determine the dynamics of the production activities of women farmers in Songan Village, Bangli Regency. Production activities in agriculture aim to increase work productivity. This type of research is qualitative using grounded research method to explore social processes that...
Proceedings Article

Welfare Analysis of Onion Farming Business in Moyo Hilir District, Sumbawa Regency

Sri Rahayu
High consumption of shallots makes this commodity has advantages and benefits for shallot entrepreneurs. Although the data shows that the productivity of shallots in Sumbawa Regency is quite high, in Serading village located in Moyo Hilir Subdistrict, Sumbawa Regency, most of the population earns a living...
Proceedings Article

The Impact of Audit Committee Characteristics on Real Earnings Management: The Moderating Role of Seniority Level and Education Level of Chief Financial Officer

Michelle Tevi Goeinawan, Micheline Clarissa, Yulius Jogi Christiawan
The aim study of the Impact of audit committee characteristics, especially at composition of women on real earnings management, has been widely carried out with mixed results. Upper-echelon theory explains that the characteristics of its leaders will influence the company’s performance. The achievement...
Proceedings Article

The Effect of CEO Compensation on Earnings Management: Is It Affected by Leverage Condition?

Proving the Prospect Theory

Elizabeth Jessica, Vania Nanda Djaja, Yulius Jogi Christiawan
The connection between CEO compensation and earnings management has long become the object of research, ever since a study by Healy in 1985. Generally, the study on earnings management would use agency theory. Still, this study applies prospect theory which serves to explain the behavior of people or...
Proceedings Article

Adaptation of Mertasari Kite Shop’s Economic Activities During the Covid-19 Pandemic

Ni Wayan Ayu Santi, Luh Indrayani, Lucy Sri Musmini
The purpose of this study was to determine the adaptation of economic activities carried out by Mertasari Kite Shop during the covid-19 pandemic. The research method used descriptive qualitative methods. The techniques used in collecting data in this study were observation and interviews and were analyzed...
Proceedings Article

Vocational Lecturers’ and Students’ Perceptions on Online Learning during Pandemic

A.A.N. Yudha M. Mahardika, I Putu Gede Parma, I Putu Arya Dharmayasa, M. Rudi Irwansyah, Komang Krisna Heryanda, Nyoman Dini Andiani
This research aims to look into the perspectives of lecturers and students on online learning during the pandemic, particularly in disciplines that require practical experience. This study is driven by a desire to better understand the potential of online learning in education, the acceptance of technology...
Proceedings Article

Identification of Herding Behavior, Overconfidence and Risk Tolerance Based on Gender Perspective on Stock Investors in Aceh

Zaida Rizqi Zainul, Irma Suryani
This study aims to compare herding behavior and risk tolerance between male and female investors in Aceh. The primary data used in this study was collected using questionnaires. The population in this study are investors in Aceh Province, Indonesia with a total sample of 386 respondents. The analytical...
Proceedings Article

Financial Market Performance Affected by the Covid-19 Case: Study on Indonesian Composite Stock Index

I Gd Nandra Hary Wiguna, Nyoman Ayu Wulan Trisna Dewi, I Nyoman Putra Yasa
By evaluating Indonesia’s composite stock index during the Covid-19 pandemic, this paper aims to assess the capital market’s performance in Indonesia (IHSG). To begin with, the first study was undertaken by comparing the composite stock index before and after the announcement of the first case of Covid-19...
Proceedings Article

Revealing Social Accounting in Management Residual Business Result in Cooperatives

Lucy Sri Musmini, Luh Indrayani, I Gede Agus Pertama Yudantara
This study aims to reveal social accounting in managing residual business results in cooperatives. This research was conducted by tracing and exploring the understanding of social accounting in the context of residual business results in cooperatives. This qualitative research uses a phenomenological...
Proceedings Article

Increasing Academic Performance Through Android-Based Accounting Cycle Learning Applications

Nyoman Trisna Herawati, Edy Sujana, Luh Gede Kusuma Dewi
This aims of this study is to develop an android-based accounting cycle learning media. On the previous year, has developed learning media that are declared feasible to use by expert judges. This year, the research continued with field testing on accounting students who is taking introductory accounting...
Proceedings Article

A Dream House Model for Increasing Micro Small Enterprise Performance

Ni Kadek Sinarwati, Luh Gede Kusuma Dewi, I Nyoman Putra Yasa, I Made Pradana Adi Putra
The objective of this study is to build a model for improving the performance of MSEs through optimizing the role of BUMDes. The data collected was primary data consisting of the causes of the low performance of MSEs, the idea of optimizing the role of BUMDes in improving the performance of MSEs. Data...
Proceedings Article

Women’s Role in Family Economic Resilience

Study on Female Farmers in Songan Village

Kadek Rai Suwena, M. Rudi Irwansyah, I Wayan Suwendra
The goal of this research is to look into the role of women farmers in strengthening the family’s economic resilience. This is a descriptive study with the goal of determining a general description of women’s role in establishing family economic resilience as measured by welfare levels. The study took...
Proceedings Article

The Influence of Competency and Work-Job Fit on the Work-Engagement and Its Impact on The Employee’s Performance of District Government

I Wayan Bagia, Wayan Cipta, Fridayana Yudiaatmaja, Komang Krisna Heryanda
This study goals to gain the rationalization finding which examined about the influence of: (1) competency, work-job fit and work-engagement on the employee’s performance, (2) competency and work-job fit on the employee’s work-engagement, (3) competency and work-job healthy on the employee’s overall...
Proceedings Article

Analysis of Applicatioan PSAP 07: Accounting of Fixed Assets in Badan Narkotika Nasional (BNN) Kabupaten Buleleng

Ni Luh Asri Savitri, Made Arie Wahyuni, Diota Prameswari Vijaya
Good government is the government that presents its financial statements based on the Government Accounting Standards contained in PSAP No. 07 and reported in a transparent and accountable manner. One of the elements contained in the financial statements is fixed assets. Fixed assets are assets owned...
Proceedings Article

Analysis of Determining Factors of Decision in Purchasing Toothpaste “Close Up” in Buleleng District

I Wayan Cipta, Gede Wira Kusuma, Made Amanda Dewanti, Gede Putu Agus Jana Susila
The increasing intensity of competition requires companies to always pay attention to the needs and desires of consumers and try to meet their consumer expectations by providing more satisfying services than their competitors. Therefore each company must always keep growing in order to be able to compete....
Proceedings Article

Intellectual Capital Disclosures Level Differences in Tourism Industry Companies in Indonesia and Thailand

Ang Kezia Christabel, Daniella Britney, Saarce Elsye Hatane
This research examines what drives the Intellectual Capital Disclosure difference on tourism companies in Indonesia and Thailand. The samples used were tourism companies listed on the Indonesia Stock Exchange (IDX) and the Stock Exchange of Thailan (SET) for the period year from 2015 to 2019. The method...
Proceedings Article

The Pandemic Period and the Threat of Financial Exclusion on Market Traders in Singaraja City

Putu Ria Astria, Gede Adi Yuniarta, Gusti Ayu Purnamawati, Luh Putu Ekawati
During this pandemic, the economic is always be highlight news. The lack of people’s purchasing power has a domino effect for entrepreneurs in Indonesia, especially UMKM who are the spearhead of the economy. In Indonesia, UMKM contribute 65% of GDP per year, this will certainly greatly affect the trade...
Proceedings Article

Investor’s Reaction Towards Corporate Action and Financial Performance in Asia Financial Industry

Juniarti Juniarti, Marcella Stevi Angelica, Elizabeth Fiona Cahyadi
The primary objective of this study is to determine which investors value more between corporate action and financial performance in the Asia financial industry. We examine from the 486 firms that are suitable with the criteria we have. There are a total of 83 firms that made corporate action during...
Proceedings Article

Online Learning During the COVID-19 Pandemic

I Putu Arya Dharmayasa, Komang Krisna Heryanda, Made Ary Meitriana
This study aims to find student perceptions of online learning in terms of learning quality, suitability for learning levels, incentives in learning and timeliness in learning. The research was conducted in the Economics Education Study Program with a population of 246 students. The sampling technique...
Proceedings Article

The Effect of Sales Growth and Independent Commissioner’s Supervision on Financial Performance: The Moderating Role of Corporate Social Responsibility

Nadia Angelia, Devianty Kumalasari, Yulius Jogi Christiawan
Various studies on sales growth and supervision of independent commissioners on financial performance have been carried out and based on agency theory. Agency theory explains that agents must act following the principal’s wishes. Sales growth and supervision of independent commissioners are needed to...
Proceedings Article

Value Relevance of Sustainability Report and Its Impact on Value of Companies

Desak Nyoman Sri Werastuti, Anantawikrama Tungga Atmadja, I Made Pradana Adiputra
This study aims to examine whether the sustainability report has value relevance for investors and affects the value of the company. Ohlson’s multiple regression model is used as a method with 38 publicly listed companies in 2016-2019 as a sample. The results of the study show that investors use sustainability...
Proceedings Article

Dolphin Watching Tour from the Tourists’ Perspective

An Exploratory Study in Lovina, Bali, Indonesia

Trianasari Trianasari, Putu Indah Rahmawati, Nyoman Dini Andiani, I Gede Putra Nugraha, Ni Luh Henny Andayani
Tourist behaviour has been widely accepted as dynamic over time, thereby studies on this field have been continuously evolving. Understanding tourist perspective within the area of wildlife tourism is in particular essential. Not only because it has not been much researched, but also because it has a...
Proceedings Article

Development of a Model for Empowering Women Craftsmen Through a Partnership Pattern in Buleleng Regency, Bali

Ni Luh Wayan Sayang Telagawathi, Ni Made Suci, Ni Nyoman Yulianthini
This article aims to develop an empowerment model for the small cepuk woven cloth industry that involves the participation of the government, companies / private sector, and tourism industry players. The entrepreneurial potential of the weaving handicraft household business is actually very promising,...
Proceedings Article

Liquidity Analysis of BPR Gianyar Regency

Post Credit Restructuring Policy in the Covid-19 Pandemic

Made Denny Oktariyana, Luh Gede Kusuma Dewi, Nyoman Ayu Wulan Trisna Dewi
This study aims to determine the level of liquidity of BPRs in Gianyar Regency after the credit restructuring policy during the COVID-19 pandemic. The level of liquidity is measured using 3 liquidity ratios, namely Quick Ratio, Current Ratio and Loan to Deposit Ratio. The type of data used in this study...
Proceedings Article

The Role of Hindu Women in Increasing Family Income During the Covid-19 Pandemic

Luh Putu Ekawati, Ni Wayan Yulianita Dewi, Made Aristia Prayudi, Putu Ria Astria, Made Denny Oktariyana
Economic activity is an integral part of our lives. There is nothing wrong with Hindus seeking wealth. However, Arthasastra said that in seeking wealth Hindus should hold on to virtue, it is very justifiable that we seek money to support the household as long as it is in the right way. The Corona virus...
Proceedings Article

Moderation Effect of Audit and Risk Management Committee Between Creditor Power and CSR Disclosure

Retnaningtyas Widuri, Shania Claurencia, Korina Sisilia Figo, Angelica Sylvia
This study examines the influence of Creditor Power on Manufacturing businesses registered at the Indonesia Stock Exchange must disclose their corporate social responsibility in their annual reports. Creditor Power was utilized as an independent variable, CSR Disclosure was employed as a dependent variable,...
Proceedings Article

Investor Response to Financial Performance and Business Prospect

Evidence from Consumer Goods Sector

Juniarti Juniarti, Ferren Chandra, Olivia Shannen Tandyono
Financial performance is an essential instrument in decision making. However, over time, many researchers stated that the relevance of financial statement information had decreased so that investors did not respond positively to financial performance. Furthermore, investors view corporate action simply...
Proceedings Article

Giving the Authority to Subordinates: Does Budget Participation Really Affect Budgetary Slack in Public Sector?

Made Aristia Prayudi, Nyoman Suadnyana Pasek, I Gede Agus Pertama Yudantara
Although budget participation is acknowledged as a budgeting system that allows subordinates and superiors to create a more realistic budget and hinder budgetary slack, it is still unclear what mechanism in this process plays the role. This study focuses on the fairness perception of subordinates concerning...
Proceedings Article

Forward-Looking Disclosure and Corporate Reputation in the Middle of Pandemic as Mechanisms to Reduce Stock Return Volatility

Arja Sadjiarto, Gabriella Ivana Gunawan, Georgina Kelly Wibisono
The main purpose of this paper is to examine whether financial forward-looking information and corporate reputation can reduce stock return volatility. The population of this study is manufacturing companies listed in the Indonesia stock exchange (IDX), as it is one of the most negatively affected sectors...
Proceedings Article

The Effect of Business and Professional Ethics Education, Spiritual and Emotional Intelligence on Accounting Students’ Ethical Behavior

Nyoman Suadnyana Pasek, I Putu Julianto, I Putu Arya Dharmayasa
Accounting students’ ethical behavior will be examined as a result of the study’s focus on the factors of business and professional ethics education, religion and emotional intelligence. The data was gathered through the use of a questionnaire and a Likert scale, which is a quantitative research method....
Proceedings Article

Management Accounting Innovations and Financial Performance: The Role of Economic Crisis Perceptions and Business Strategy

I Made Pradana Adiputra, I Gede Putu Banu Astawa, Desak Nyoman Sri Werastuti, Ni Kadek Sinarwati
The purpose of this paper is to conceptually analyze management accounting innovation on financial performance through the role of economic perception and business strategy. Through a method based on conceptual studies (conceptual paper), the results of the analysis are expected to become thoughts as...
Proceedings Article

The Impact of Digital Marketing System on Weaving Crafts Sales Growth in Buleleng Regency

Ida Bagus Koman Suarmaja, I Wayan Cipta, Ni Nyoman Yulianthini, Fridayana Yudiaatmaja
The purpose of this study was to (1) see the application of digital marketing to Micro, Small, and Medium Enterprises (MSMEs), especially weaving fabric in Kalianget Village, Buleleng Regency, and (2) to know the impact of digital marketing on the sales volume of woven handicraft products in Kalianget...
Proceedings Article

Bankruptcy of Village-Owned Enterprises Based on Analysis of Various Factors on BUMDes Cipta Werdhi Amerta, Village of Tinga-Tinga, District of Gerokgak, Regency of Buleleng

I Wayan Suwendra, I Nyoman Sujana, Kadek Rai Suwena
The aim of this research is to find out what internal factors causing the bankruptcy of BUMDes Cipta Amerta, what external factors causing the bankruptcy of BUMDes Cipta Amerta and which factor is more dominant causing the bankruptcy of BUMDes Cipta Werdhi Amerta. This research method is descriptive...
Proceedings Article

Marketing Strategy: Covid-19 VS Tourism Village

Case Study of Social Media Utilization in Sidetape Village North Bali

Nyoman Dini Andiani, A.A.N. Yudha Martin Mahardika, Trianasari Trianasari, Putu Indah Rahmawati
The purpose of this study is to determine the most effective promotional media to use during the pandemic of covid 19. With so many promotional media that make use of information technology, this research aims to assist tourist villages, specifically the Sidetapa tourist village, in determining priority...
Proceedings Article

Analysis of Zero Percent Down Payment Mortgage Policy as an Efforts to Accelerate Economic Recovery in Pandemic Times

Gusti Ayu Ketut Rencana Sari Dewi, Ni Luh Asri Savitri, Made Arie Wahyuni
The impact of the Covid-19 pandemic on the national and global economy was felt in the second quarter of 2020. In the first quarter of 2020, the national economy still grew by 2.97%, although it was down compared to the first quarter of 2019 which was 5.07. This is due to the external influence of Covid-19...
Proceedings Article

Competitive Strategies of Trade Sector SMEs in Buleleng District

Made Amanda Dewanti, Ni Made Dwi Ariani Mayasari, I Nengah Suarmanayasa, Ni Nyoman Yulianthini
This study aims to (1) analyze internal and external conditions that exist in the trade sector, especially SMEs in the food industry sector in Singaraja City, (2) analyze the SWOT of the food industry sector SMEs in Singaraja City and (3) examine the business development strategy that SMEs in the food...
Proceedings Article

Spending Standard Analysis Model for Budget Rationalization at XYZ University

Sarinah Joyce Margaret Rafael, Moni Wehelmina Muskanan, Sarlin Paleina Nawa Pau, Maria Prudensia Lena Muga
This study aims to create a Spending Standard Analysis (SSA) model as the budget rationalization policy for XYZ University. Data was obtained from Business Budget Plan (BBP) data from Faculty, Study Program, units, and sub-units of XYZ University in Fiscal Year 2019. The formulation model using linear...
Proceedings Article

The Effect of Quality Perception and Consumer Attitude on Purchasing Decision

Study on Consumer Who Purchased and Consumed Soy Sauce ABC in Buleleng District

Gede Wira Kusuma, I Wayan Bagia, Made Amanda Dewanti, Ida Bagus Koman Suarmaja
The purpose of this study was to obtain explanatory findings that were tested on the effect of (1) quality perception and consumer attitude on purchasing decisions, (2) quality perception on consumer attitude, (3) quality perception on purchasing decisions, (4) consumer attitude on purchasing decisions....
Proceedings Article

Analysis of Cost of Sold and Production Costs on Company Profit

Case Study at PT Perikanan Nusantara (Persero) Benoa Branch

Putu Eka Dianita Marvilianti Dewi, Sunitha Devi, Putu Riesty Masdiantini
This study aims to examine the calculation of COGS as a benchmark to calculate the selling price of items produced by the company to know the period income PT. Perikanan Nusantara (Persero) Cabang Benoa obtained. While the company’s estimation of cost of goods sold is accurate and lower than the selling...
Proceedings Article

The Impact of Merger and Acquisition on Investor Reaction and Acquirer Firm’s Financial Performance in Technology Firms

Juniarti Juniarti, Yosephine Kurnia Anggita, Angeline Angeline
Nowadays, technology sectors are continuously developing through merger and acquisition activities. Previous literature found that mergers and acquisitions affect both investor reaction and firm’s financial performance on separate studies. However, there were contradictory results between the positive...
Proceedings Article

Customer Orientation and Competitor Orientation Influence on the Marketing Performance of Restaurants MSEs in the Buleleng District

Ni Nyoman Yulianthini, Ni Made Dwi Ariani Mayasari, Made Amanda Dewanti, Rahutama Atidira
The purpose of this research is to analyze the impact on marketing success of both a customer- and a competitor-oriented approach simultaneously or in part. A causal quantitative research method is employed. Analyzing the relationship and influence of one variable on another, such as determining the...
Proceedings Article

Ideology Game in Household Accounting

Anantawikrama Tungga Atmadja, Desak Nyoman Sri Werastuti
Household accounting is a field of study that is not growing rapidly in accounting disciplines in Indonesia. This cannot be separated from the notion of the usefulness of household accounting as a private sector which is limited to the members of the family concerned and is different from accounting...
Proceedings Article

Investor’s Reaction to Corporate Action Announcement: New Product and System and Technology Innovation

Juniarti Juniarti, Novita Tenoyo, Dea Devina Theja
This study aims to know how investors react to corporate action announcements and to which categories that investors react more positively to. This study differs from previous studies because we use three different event windows to calculate CAR, which are [+2, 0, -2], [+1, 0, +1], [-1, 0]. We also use...
Proceedings Article

Rural Banks Stability Index: The Case of Bali

Fridayana Yudiaatmaja, Wayan Bagia, Nengah Suarmanayasa, Made Suci
Banking stability is variable need to be concerned in order to avoid financial crisis, especially for countries whose financial structure is dominated by banking institutions. Many researchers are interested in developing the banking stability index, but few specifically develop the rural banks stability...
Proceedings Article

Profitability, Liquidity, and Firm Value: Does Financial Distress Have a Mediating Effect?

Study of Manufacturing Companies in Indonesia

Melinda Dewi, Gabriella Natasya Foanto, Yulius Jogi Christiawan
Profitability and liquidity are essential factors in investor evaluation. The increased profitability and liquidity value reduces the risk of a company going bankrupt. This study examines the role of financial distress in the relationship between profitability and liquidity. The research looked at 170...
Proceedings Article

Influence of Product Variables, Prices, Location and Promotions on Purchasing Decisions at Warung D’taman Restaurants in Tabanan

I Gede Putu Banu Astawa, Nyoman Ari Surya Darmawan, Kadek Dwi Ary Kumala, Wenas Yohanes Berchmans
The purpose of this study was to find out the influence of product quality, price, location and promotion on purchasing decisions at Warung D’Taman Restaurant in Penebel Tabanan. In this study used a useful Causal Research Design to analyze the relationship between variables with each other. The object...
Proceedings Article

The Effect of Corporate Action on Investor Reaction in Transportation Sector

Juniarti Juniarti, Yenny Hutomo, Gracia Stefani
There is many previous research that analyzed market responses towards mergers & acquisitions. However, there are limited research has been conducted in the transportation sector in ASEAN. This research investigates the effect of corporate action on investor response to transportation sector companies...
Proceedings Article

Sustainable Agritourism Based on Resource Based Theory

Ni Luh Henny Andayani, Trianasari Trianasari, I Gede Putra Nugraha
The massive development of tourist villages is a challenge for community members as managers in their development efforts. Economic, social and cultural sustainability is a challenge and competition is a solution. In a competitive effort, it is necessary to have the right strategy by aligning the supply...
Proceedings Article

Investor Responses Towards Corporate Action

An Evidence from the Healthcare Sector

Juniarti Juniarti, Alicia Putri Kharisma Candra Dewi, Catherine Catherine
This research aims to analyze the investor responses to corporate action in the form of Mergers and Acquisitions (M&A) in the Healthcare sector in Southeast Asia. The sample data of this study is 80 companies from the Healthcare sector in South East Asia (ASEAN) and is listed on the stock exchanges...
Proceedings Article

Gender Diversity, Bonus Schemes, and Manager’s Earnings Management Intention: An Experimental Study

I Putu Hendra Martadinata, I Nyoman Putra Yasa, Edy Sujana
This study aims to examine managers’ intentions for earnings management based on gender differences and bonus schemes through experimental methods. The experiment was conducted on 57 Master of Accounting students at Gadjah Mada University, Yogyakarta. Hypothesis testing is done by analysis of variance...
Proceedings Article

The Effect of Liquidity, Firm Size and Leverage on Financial Distress

Study on Mining Companies on The Indonesia Stock Exchange (IDX) in 2017-2019

Merisa Oktaria, Maria Yanida, Rinto Alexandro, Tonich Tonich, Windy Utami Putri
The goal of this research is to shed light on the relationship between financial hardship and variables like liquidity, business size, and leverage. Multiple regression analysis was performed as part of the study’s quantitative approach. The study was conducted on 22 mining companies with a research...
Proceedings Article

Enhancement of Ethical Student Behavior Through Tax Volunteer Activities

I Nyoman Putra Yasa, I Putu Hendra Martadinata, Ni Kadek Sinarwati
The Tax Volunteer Program is an activity to instill tax awareness to students as an effort by the Directorate General of Taxes with the Ministry of Education. The purpose of this study is to find out the tax volunteer program followed by students of the Faculty of Economics, Ganesha University of Education...
Proceedings Article

Detection of Financial Statement Fraud: In Review of Bystander Effect, Whistleblowing and Locus of Control

Putu Riesty Masdiantini, Sunitha Devi, I Gusti Ayu Purnamawati, Putu Eka Dianita Marvilianti Dewi
The motive of this study is to obtain empirical evidence concerning the detection of financial assertion fraud thru the relationship bystander effect, whistleblowing, and locus of control. This study makes use of quantitative lookup the usage of an experimental approach. The pattern in this study was...
Proceedings Article

Serangan Tourism Village Management Strategy for Achieving Quality Tourism Destinations

I Gede Putra Nugraha, Putu Indah Rahmawati, Ni Luh Henny Andayani
This article discusses the tourism village management strategy carried out by the Serangan Village Tourism Awareness Group in collaboration with the Denpasar City Government with local communities in developing quality tourist destinations in Serangan Village. The method used is observation and interviews...
Proceedings Article

A Financial Perspective on SMMEs Developmental Position During the Covid Pandemic

Sunitha Devi, Putu Riesty Masdiantini, Putu Eka Dianita Marvilianti Dewi, A.A.N. Yudha Martin Mahardika, Ida Bagus Raminra Padma Diputra
The COVID-19 pandemic certaintly has an impact on the economy, not only in Indonesia but also in the world. When the crisis hit in the 1997-1998 period, only SMMEs could strongly survive. The Minister of Finance, Sri Mulyani Indrawati observed this condition differently during the economic crisis during...
Proceedings Article

The Impact of Using the Tourist Attraction of Tukad Bindu and Tukad Badung in Denpasar

Nyoman Agus Trimandala
Revitalization of Tukad Bindu and Tukad Badung is one of the goverment’s effort which are collaboration with people to add the tourist attraction and improve environment quality of Denpasar City. The aims of this study to describe about potential characteristics of Tukad Badung and Tukad Bindu which...
Proceedings Article

Prediction of Small and Medium Business (SME) Bankruptcy in Gianyar Regency During Covid-19

Ni Made Suci, Ni Luh Sayang Telagawathi, Ni Nyoman Yuliantini, Putu Agus Jana Susila
The 2019 Corona Virus (Covid-19) pandemic has caused an economic shock that has affected the country’s economy on a local, national and global scale. This effect is shown by the slowdown in production, consumption and trade as well as causing prolonged political, social and economic problems. Covid-19...
Proceedings Article

The Barriers of Sustainability Reporting Practise in Village Forest Management Institutions

A Case Study on The Village Forest Management Institution of Bhuana Utama, Panji Village

Ni Wayan Yulianita Dewi, Putu Eka Dianita Marvilianti Dewi, Diota Prameswari Vijaya, Gusti Ayu Ketut Rencana Sari Dewi
The Village Forest Management Institution (LPHD) is a village community institution tasked with managing village forests based on the principles of sustainable forest management. The principles of sustainable forest management are in line with the principles of sustainable development. The purpose of...
Proceedings Article

Do Learning Activities Outside of School Hours Affect Learning Outcomes?

A Study on Learning Style

M. Rudi Irwansyah, Kadek Rai Suwena, I Putu Arya Dharmayasa
This study was carried out in order to test and determine the effect of using student learning time out of study hours Economic Education Study Program, Universitas Pendidikan Ganesha if grouped by learning style. This study is a comparative causal study with a population visited by 240 students of Economic...
Proceedings Article

The Effects of Financial Literacy, Education, and Technology on the Sustainability of Sawan District’s Micro, Small, and Medium Enterprises (MSMEs)

Made Ary Meitriana, Nyoman Trisna Herawati, I Nyoman Sujana
Micro, Small and Medium Enterprises (MSMEs) are expected to be one of the important players in the pandemic conditions, especially for developing countries such as Indonesia. MSMEs have offered many entrepreneurial resources and employment possibilities for the community, and the MSME sector is often...
Proceedings Article

The Role of Health Information Systems to Support Tourism in Badung Regency, Bali

Ni Luh Kadek Alit Arsani, Ni Nyoman Mestri Agustini, Ni Made Ary Widiastini, Bagus Putu Wahyu Nirmala
The importance of health in human life cannot be underestimated. Health helps people develop economically, socially, and culturally if it is prioritized. Understanding the importance of health must be prepared as early as possible. In this case, health promotion and prevention stages are requirements...
Proceedings Article

The Meaning of Tax for Gen-Z A Study on Non-Economic Faculty Students at Ganesha University of Education

Nyoman Ari Surya Dharmawan, I Gede Putu Banu Astawa, Krisna Chiva
The purpose of this study is to examine the meaning of tax for the “Z” generation represented by students, especially final year students at the non-economic faculty of Ganesha Education University. Investigating the significance of this tax is unquestionably critical for increasing tax awareness. This...
Proceedings Article

What Determine the Employee Performance? Examining the Role of Leadership Style and Work Discipline

I Nyoman Sujana, I Wayan Suwendra, M.Rudi Irwansyah
This study aims at obtaining explanatory evidences about influence of (1) transformational management style and discipline on employee performance, (2) transformational leadership style on work discipline, (3) transformational leadership style on employee performance, and (4) Discipline work on overall...
Proceedings Article

Conflict Resolution Model Between Corporate Community and Government in the Environmental Conflict of Gold Mining Tumpangpitu, Banyuwangi

Sumardi Sumardi, Pudjo Suharso, Mukhamad Zulianto
This study was carried out in Banyuwangi’s Sendangarum Pesanggaran, which investigates the government’s and corporations’ conflict over gold mining. The dispute arose due to the community’s refusal and even resistance as a stakeholder in the management and exploitation of gold mining. The community considers...
Proceedings Article

Optimizing the Role of Internal Auditors as an Effort to Improve Financial Performance at Village Credit Institutions

Case Study in Pakraman Tukad Mungga Buleleng Village

Made Arie Wahyuni, Gusti Ayu Ketut Rencana Sari Dewi, Luh Asri Savitri
This study aims to determine the role of the internal auditor at the Village Credit Institution (LPD) in supervising financial management, prevention of non-performing loans and the efforts made to improve the quality of LPD performance. The type of research used is descriptive qualitative research....
Proceedings Article

Sustainability of Special Financial Aid Fund: Analysis of the Internal Control System for Management of the Subak Tani Kayupas Beduuran Village Banyuning

Ketut Suci Artini, I Dewa Putu Tri Arta Wasana, Ni Komang Sapta Putri Mertha Agustina, I Made Arda Waras Satwika, Made Risma Yuliani, Ni Kadek Wulan Ardiana Sukma
This study aims to find out the implementation of the internal control system for special financial aid funds management with the Tri Hita Karana concept in Subak Kayupas Beduuran Banyuning Village. This research was conducted by using qualitative method. Data was collected through observation, interviews,...
Proceedings Article

The Impact of Love of Money, Gender and Social Economic Status on Ethical Perceptions of UNDIKSHA Accounting Students

Ni Komang Deasy Darmayanti, Ni Putu Ayu Yuli Sumadianti, Dewa Gede Kumara Dana, Ida Ayu Kade Pradnyawati, Ayun Pramesti Woro Hapsari, Luh Putu Malina Dewi
Accountants are professions whose existence is enormously structured on public trust, as an accountant in carrying out their duties need to uphold their ethics. This locate out about was once carried out to determine the affect of love of money, gender and socioeconomic fame on ethical perceptions of...
Proceedings Article

The Impact of the Regent of Gianyar’s Circular Letter No. 400/0793/Setda/2020 on Income and Welfare Levels of Mses in the Gianyar Regency

Wayan Firstia Arika Savitri, Putu Diah Pradnya Paramitha, Putu Eka Kusumayani, Komang Ade Komala Savitri, Ni Luh Rani Damayanti, Ni Ketut Sri Budayani
COVID-19 pandemic causes a change of management system in society. Every society level needs to make several adjustments in their social activities which are also supported by the government. One of the forms of government support is publishing new regulations to prevent the spread of COVID-19. This...
Proceedings Article

Determinants of Company Value in the Indonesia Stock Exchange-Listed Consumer Good Industry, 2017-2020

Ni Wayan Ratna Sari, Nadia Salsabila, Ni Made Swandewi Saraswati, Kadek Cipta Dharmayani, Putu Panji Krisna Pradnyana, Ni Kadek Novi Widyantari Oka
One of the objectives of establishing a company is to be able to increase the value of the company. The study aims to determine the effect of collateralizable assets, research and development and sales growth on firm value. The population in this study was all consumer goods industry companies listed...
Proceedings Article

Reviewing the Village Head’s Leadership, Village Device Competence, and Community Participation from the Financial Management Accountability of Village Funds

Luh Meling, Putu Indry Wirawati, Nyoman Kalyana Mitta Wibawa, I Gede Jaya Putra Negara, Ketut Mudi Ari Anggara, I Gusti Ngurah Komang Alvin Putrawan
This research was conducted to find out how the influence of village head leadership, village apparatus competence, and community participation on village fund financial management accountability (Case Study in Sambangan Village, Sukasada District, Buleleng Regency). The quantitative approach is an approach...
Proceedings Article

Trust Aspect Based on Sekala Niskala’s Accountability and Transparency Practices Traditional Village Fund Management

Kadek Sufridayani, I Gusti Bagus Palguna, I Nyoman Putra Karnata, Ni Nyoman Sriyani, Komang Bintang Rosita Dewi, Shefira Marina Putri
This study discusses how aspects of a scale-based trust in the practice of accountability and transparency of customary village fund management with the aim of knowing the embodiment of trust aspects in the management accountability of funds in the Penglatan Traditional Village in Buleleng, and to find...
Proceedings Article

Analysis of the Effectiveness of Buleleng District Government Policies Regarding the Collection of PBB-P2 During the COVID-19 Pandemic

Komang Intan Pradiska, Krisanti Krisanti, I Nengah Putra Jaya Suryanata, Gede Agus Indrawan, Ni Luh Gede Yastini, I Gusti Agung Ayu Suryantini
This research aims to find out 1) Forms of Application of Local Government Policies in Buleleng Regency related to the rural and urban property taxes collection, 2) Obstacles faced by Buleleng Regency Government in implementing Buleleng Regency Government Policies Related to Collecting The rural and...
Proceedings Article

The Impact of Competence and Motivation on Job Satisfaction of Women Bamboo Workers in Sidetapa Village

Kadek Megawati, Putu Bimantara, Komang Ricky Wira Adinata, Ni Kadek Dwi Candra, Made Sukeni, Ni Putu Hertina Arisanati
This study is to find out about goals to look at the impact of competence and motivation on job pride of female bamboo craftsmen in Sidetapa village. The lookup diagram used to be carried out the usage of the kind of casual quantitative research. The lookup subjects werw ladies bamboo craftsmen. The...
Proceedings Article

Determinants of Implementation SIAPIK for Small Medium Enterprise

I Gede Agus Pertama Yudantara, Putu Yunartha Pradnyana Putra, Lucy Sri Musmini
The purpose of this study is to predict and explain the behavioral intention of using SIAPIK by MSME actors. This study uses a questionnaire using a pick-up survey and e-mail survey. Respondents are 70 SMEs in Bali who have attended training or have used SIAPIK. Researchers used TAM where constructs...
Proceedings Article

Analysis of the Impact of E-Payment on Culinary Business Development in Kupang City

Theaudora Latuheru, Christien C. Foenay
Kupang City’s culinary companies will be examined in this study to see how e-payment affects their growth. Use of the QRIS as a non-cash transaction tool will be the subject of this qualitative descriptive research. Observation, interviews, and documentation were used to gather data for this study. There...
Proceedings Article

Comparison the Effect of Consumer Behavior on Visiting Intention to the Shopping Centre During COVID-19

Case Study in Bandung, Solo and Kupang

Ronald P. C. Fanggidae, Antonio E. L. Nyoko, Merlyn Kurniawati, Klaasvakumok J. Kamuri
For this study, the focus is on how cultural, social, personal and psychological factors influence the intention to visit a shopping center (mall) in Bandung, Solo, and Kupang in three cities. In Indonesia, there are three types of cities: large, medium, and tiny. The novelty of this research is to fill...
Proceedings Article

The Analysis of Financial Literacy of Traditional Market Seller

Comparative Study of Traditional Market Seller at Three Cities in Indonesia

Paulina Y. Amtiran, Yosefina K. I. D. D Dhae, Jachielin H. Lada
Basically financial literacy is closely related to our everyday life. However, there are still many people who do not realize that what they meet or do is financial literacy. Traditional market sellers are micro-small (MSMEs) business player who generally still have problems related to capital. The low...
Proceedings Article

Effect of Work Engagement on Employee Performance


Glorya Estevan Hendrik, Rolland E. Fanggidae, Tarsisius Timuneno
The purpose of this study was to determine the impact of work engagement on RRI Kupang employees based on three dimensions: vigor, dedication, and absorption. A simple linear regression model was used as the analytical method in this study. The data processing technique was carried out with the help...
Proceedings Article

Analysis of Entrepreneurial Behavior in the Tourism Sector During the Covid-19 Pandemic

Case Studies in Three Tourism Cities in Indonesia

Rolland E. Fanggidae, Ni Putu Nursiani, Debryana Yoga Salean, Yuri S. Fa’ah
The emergence of Coronavirus Disease 2019 or Covid-19 has caused various turmoils in human life, including dealing a crushing blow to the tourism sector. Social restriction policies that make it difficult for people to travel have significantly impacted the decline in tourism activity. The existence...
Proceedings Article

The Effect of Consumer Behavior on Consumer’s Interest to Buy Products Mr. Beta Pomade in UMKM in South Oesapa Village

Muhammad Nur Uran, Ronald P.C. Fanggidae, Antonio E.L. Nyoko
Pomade has evolved into a way of life for certain men because it is a cosmetic product that is used to enhance the appearance of males. In Kupang City, there have been numerous micro, small, and medium-sized enterprises (MSMEs) and Pomade supply stores, one of which is the MSMEs Mr. BETA Pomade in South...
Proceedings Article

Customer Satisfaction and Quality of Service at KFC Kupang

Aryanto Mengi Dju Bire, Ronald P. C. Fanggidae, Antonio E. L. Nyoko
Because it’s cheap, quick, and convenient, fast food has become a way of life for many people. Kentucky fried chicken is one of the many fast-food establishments in Kupang City (KFC). KFC, which has three locations in Kupang City, is the subject of this investigation. Customer satisfaction at KFC Kupang...