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Ni Nyoman Wulan Prasintya Putri; I Wayan Wesna Astara; Ni Komang Arini Setyawati

International Journal of Sociology and Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the implementation of spatial planning regulations in the development of tourism accommodations and law enforcement against spatial planning violations in the Bingin Beach area, Badung Regency. The rapid development of tourism in the area has encouraged the construction of various facilities such as villas, hotels, and restaurants, some of which are located in coastal areas and do not fully comply with spatial planning and licensing regulations. This study uses empirical legal research methods with a legislative approach, case approach, and legal sociology approach. Data was obtained through observation, interviews, and document studies, then analyzed qualitatively. The results show that the implementation of spatial planning regulations in Bingin Beach has not been optimal because there are still tourism accommodation buildings that violate zoning and coastal boundary line regulations. This condition is influenced by weak supervision, rapid tourism development, and lack of compliance with licensing procedures. Law enforcement is carried out by the local government through the imposition of administrative sanctions and efforts to control buildings that do not comply with spatial planning. This law enforcement aims to maintain order in the use of space and protect the sustainability of the coastal environment.

Kadek Ayu Rima Ratnasari; I Made Suwitra; Nengah Renaya

International Journal of Law, Crime and Justice 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the registration of Deeds of Mortgage (APHT) that exceed the 7 (seven) day time limit in Badung Regency and the legal consequences that arise from this. The research uses empirical legal methods with a legislative, analytical, case, and legal sociology approach. Data was obtained through interviews with PPAT and the Badung Regency Land Office (BPN) as well as a study of secondary legal materials. The results of the study show that delays in APHT registration still occur both through the manual (offline) and electronic (HT-el) systems. The contributing factors include negligence or workload of PPAT, incomplete documents from the parties, administrative obstacles at the Land Office, and technical disruptions to the electronic system. Legally, delays do not invalidate APHT, but they delay the creation of mortgage rights because these rights only have legal force from the date of recording in the Land Registry. As a result, creditors do not obtain preferential rights and full legal protection before registration is carried out. PPATs who are late may be subject to administrative sanctions in accordance with official regulations. Based on the theories of utility, legal protection, and legal certainty, delays in APHT registration reduce the effectiveness of creditor protection and create potential legal uncertainty. Therefore, it is necessary to improve supervision and guidance for PPATs, as well as optimize the HT-el system to ensure legal certainty and protection in the practice of registering Mortgage Rights.

Ni Luh Putu Ening Permini; I Kadek Dede Junaedy; Ni Komang Cahyani; I Putu Udi Sastrawan

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This study examines the role of digital governance in improving the transparency of public services in Badung Regency. Transparency is a key pillar in realizing good governance, and in the digital era, digital governance is key to achieving this goal. Using a qualitative research method with a case study approach, this study aims to explore the perceptions, experiences, and challenges faced by stakeholders, including civil servants (ASN) and service users, regarding the implementation of digital governance and its impact on transparency. Data were collected through in-depth interviews, participant observation, and analysis of policy documents and public service reports in Badung Regency. The results are expected to provide a comprehensive overview of the digital governance mechanisms that have been implemented, how these mechanisms facilitate information disclosure, and the non-technical barriers that may arise. These findings are expected to contribute to the development of more effective digital governance policies and practices to promote transparency in public services, not only in Badung Regency but also as a model for other regions in Indonesia.

I Komang Jinarta; Ni Ketut Lely Aryani Merkusiwati

International Journal of Management Science and Business 2025 International Forum of Researchers and Lecturers

The development of information technology has had a significant effect on the management of accounting information systems (AIS) within organizations, including Savings and Loan Cooperatives (KSP). This study aims to obtain empirical evidence regarding the effect of information technology sophistication, top management support, and personal capability on the performance of accounting information systems (AIS) in Savings and Loan Cooperatives (KSP) in Badung Regency. The implementation of an effective AIS is essential to enhance efficiency, accuracy, and the relevance of financial information to support managerial decision-making in the digitalization era. This study employs a quantitative approach with an associative design. The research population includes all registered and active KSP employees who have used information systems in Badung Regency, with a sample of 90 respondents determined through the purposive sampling method. Primary data were obtained through questionnaires and analyzed using multiple linear regression. The results indicate that information technology sophistication has a positive and significant effect on AIS performance, top management support has a positive and significant effect on AIS performance, and personal capability has a positive and significant effect on AIS performance.

Pande Kadek Dilla Maharani

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Public awareness of environmental issues is increasing, but there is still a gap between ecological understanding and green consumption behavior. This phenomenon is evident in the low interest of local consumers in Suputra Herbal Incense products in Badung Regency, despite the product's strong ecological and cultural value. This condition raises questions about the factors influencing local consumers' green purchasing intentions towards environmentally friendly products. This study uses a quantitative approach with a causal associative design to analyze the main predictors influencing green purchasing intentions. A total of 100 respondents were selected through a purposive sampling technique, namely potential consumers who are related to herbal incense products. The research instrument has been tested for validity and reliability, thus it is suitable for use in data collection. Data analysis was conducted with the help of multiple linear regression using SPSS software to test the research hypotheses. The results show that green brand image, green marketing, and price perception have a positive and significant influence on local consumers' green purchasing intentions. These findings confirm that an environmentally friendly brand image can strengthen consumer trust and interest. In addition, a consistent and authentic green marketing strategy plays a significant role in increasing product appeal. The perception of fair pricing is also a key consideration, as consumers tend to be more accepting of prices when they align with the product's ecological benefits and cultural values. In conclusion, this research provides practical contributions for MSMEs, particularly in designing effective and sustainable green marketing strategies. Efforts to strengthen green brand image, consistently implement environmentally friendly promotions, and foster a perception of fair pricing will encourage increased purchasing intentions among local consumers. Thus, eco-friendly products like Suputra Herbal Incense have the potential to compete more strongly in the increasingly competitive domestic market. Keywords: Green Purchase Intention, Green Brand Image, Green Marketing, Perceived Price, MSMEs

Ni Kadek Parissa Prawisanthi; Anak Agung Ngurah Agung Kresnandra

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study empirically investigates the impact of information quality, system quality, and service quality on net benefits in cooperatives located in Badung Regency, specifically in Mengwi District. A quantitative research approach was employed, with non-probability sampling and purposive sampling as the chosen techniques. A total of 150 respondents, including cooperative managers and staff, participated in this study. Data analysis was performed using Structural Equation Modeling with Partial Least Squares (SEM-PLS) through SmartPLS 4.0 software. The study found that information quality significantly influences net benefits through system use and user satisfaction. High-quality information is critical for effective system use and leads to greater user satisfaction, which ultimately contributes to higher net benefits for the cooperatives. Similarly, system quality was also found to significantly affect net benefits, with the use of high-quality systems increasing system use and improving user satisfaction, further enhancing the net benefits received by the cooperatives. However, service quality did not show a significant direct impact on net benefits, nor did it have any significant effect through the mediating variables of system use and user satisfaction. This finding suggests that while service quality is important in many contexts, in the case of cooperatives in this study, the quality of the information and the system itself play a more prominent role in determining the net benefits. The results of this study emphasize the importance of focusing on improving information and system quality to maximize the net benefits in cooperatives. Cooperatives should prioritize investments in information technology systems and ensure that the information provided is accurate and relevant to enhance system use and user satisfaction. This, in turn, will lead to greater overall benefits for the cooperatives in Mengwi District, Badung Regency.

Ni Luh Debby Krisnantari; Ida Ayu Putu Sri Widnyani; I Wayan Astawa

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The administration of government in a country is not only found in the center of government. The central government gives authority to regional governments to carry out their own government. Various dynamics in changes in regional government policy range from centralized to decentralize. In carrying out his duties, a people's representative must know what the constituents he represents want. There are many ways that people's representatives must do to find out what the people want. One way is to communicate between the two. Communicating with constituents is a mandatory thing that cannot be done by people's representatives. The people have the right to convey what they want to the people's representatives to fight for in a public policy. One form of communication between people's representatives and those represented is through DPRD recess activities. The research was carried out to analyze the effectiveness of the recess in the Badung Regency DPRD which was analyzed using a qualitative descriptive approach. The implementation of a recess for members of the Badung Regency DPRD is a mandatory matter which has been regulated in statutory regulations and regional regulations. It is not technically regulated; it only regulates the period and limits of the recess and the recess is held three times a year. The recess activities are carried out in various ways. However, in its implementation, several technical activities are regulated in the recess activities, namely the time of the activity, place, activity targets, discussion process, accommodating community aspirations and even written and verbal reporting of recess results. Observation results show that Badung DPRD members have engaged effectively with their constituents during the recess period, gathering important input and concerns that are crucial for formulating local government policies. This interaction underscores the importance of active participation and accountability in ensuring that the legislative process is aligned with the needs and aspirations of the community.

I Gede Bayu Saputra; I Wayan Suartana

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze internal factors that influence the tendency of accounting fraud in Village Credit Institutions (Lembaga Perkreditan Desa/LPD) in Badung Regency. The research is based on the fraud triangle theory, which highlights conditions that may trigger fraudulent behavior. A quantitative approach was employed, with data collected through questionnaires distributed to the heads and treasurers of each LPD. The study population consisted of 115 LPDs, with a sample of 54 LPDs selected using purposive sampling. Data analysis was conducted using multiple linear regression with SPSS version 26 to examine the effects of internal control, human resource competence, compliance with accounting rules, and ethical organizational culture on the tendency of accounting fraud. The results indicate that internal control, human resource competence, compliance with accounting standards, and ethical organizational culture all have a negative and significant effect on the tendency of accounting fraud. These findings underscore the importance of strengthening internal controls, enhancing employee competence, adhering to accounting standards, and fostering an ethical organizational culture to minimize the occurrence of accounting fraud in LPD financial management.  

Dwik Suwarnata Triana; Ida Ayu Etsa Pracintya; I Made Darsana

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to develop the capacity of Micro, Small, and Medium Enterprises (MSMEs) stakeholders in Badung Regency through training on processing dishes based on local food ingredients. Using a participatory training method which included counseling, demonstrations, hands-on practice, and mentoring. The study focused on improving technical skills as well as knowledge of hygiene standards and product marketing. The results showed an increase in the ability of MSME stakeholder to process local ingredients into innovative and appealing culinary products that meet market needs, while also strengthening sanitation and product quality aspects to make them more attractive to consumers. The participatory approach also encourages MSME stakeholders to actively contribute to the product development and marketing strategies, resulting in increased competitiveness and business sustainability. This study provided important contributions to MSME empowerment and the development of the local economy based on the potential of local natural resources.

Ni Putu Linda Novita Dewi; I Ketut Suryanawa

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The rapid development of information technology has encouraged Village Credit Institutions (LPDs) to adopt Accounting Information Systems (AIS) as an effort to enhance operational efficiency and effectiveness. However, the implementation of AIS in several LPDs in Abiansemal District still faces various challenges, such as data input errors and lack of system integration. This study aims to analyze the influence of system development formalization, organizational size, user involvement, training and education, as well as personal technical skills on the performance of accounting information systems. The research method used is quantitative with a survey approach. The sample consists of 96 respondents, comprising leaders and managers of 32 active LPDs in Abiansemal District, Badung Regency. The data analysis techniques include validity and reliability tests, classical assumption tests, multiple linear regression analysis, coefficient of determination test, F-test, and t-test using SPSS software. The results show that all five independent variables—system development formalization, organizational size, user involvement, training and education, and personal technical skills—have a simultaneous and partial positive and significant influence on the performance of accounting information systems. The coefficient of determination indicates that 55.8% of the variation in AIS performance can be explained by these five variables.

Ardita Wahyu Hidayah; Fadiyah Haya; Femilia Putri Hendriani; Suci Ramadhanti; Firman Firman

Gemawisata: Jurnal Ilmiah Pariwisata 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

The condition of coral reefs in Bali, especially in Badung Regency, is severely damaged due to waste from tourism activities. Conflicts of interest between traditional fishermen and tourism operators as well as limited funding are inhibiting factors for restoration efforts. This research aims to formulate ecological empowerment strategies based on multi-stakeholder collaboration in sustainable coral reef restoration in coastel areas of Bali. The method used is a literature study with a qualitative descriptive approach that utilizes secondary data sources. Some areas such as Nusa Penida show restoration success thanks to collaboration between NGOs and local communities. SWOT analysis shows the potential for ecotourism development as an opportunity for coral reef sustainability, but the threat from climate change remains a concern. The results emphasize that cross-actor collaboration, active community participation, and the support of local values such as Tri Hata Karana can increase restoration effectiveness. The implications of this research point to the importance of community capacity building, collaborative policy support, and local wisdom-based approaches as the basis for inclusive and sustainable marine conservation strategies.  

Ni Wayan Kresnawati; Gede Juliarsa

Jurnal Riset Rumpun Ilmu Ekonomi 2025 Lembaga Pengembangan Kinerja Dosen

The quality of accounting information is a crucial factor in decision making in the public sector, including in Regional Government Organizations (OPD). Quality accounting information must be relevant, accurate, reliable, and timely. However, in its implementation, there are still obstacles in producing accounting information that is not optimal, such as the lack of utilization of information technology, low expertise and intensity of use of accounting information systems, and the level of user satisfaction that is not yet optimal. The purpose of this study is to empirically prove information technology, user expertise, user intensity, ease of use and user satisfaction with the quality of accounting information at the Regional Government Organization Office of Badung Regency. The determination of the number of samples used purposive sampling and obtained a sample of 140 respondents. The data analysis technique used is Multiple Linear Regression. The results of this study indicate that information technology, user expertise, user intensity, ease of use and user satisfaction affect the quality of accounting information. The theoretical implications of this study indicate that the results of this study can support Tam's theory. On the other hand, the practical implications of this study can be used as a consideration for local governments in decision making.    

Heriyadi Heriyadi; R Agrosamdhyo; Iswahyuni Iswahyuni

International Journal of Islamic Religious Studies and Sharia 2025 International Forum of Researchers and Lecturers

This study focuses on the marketing strategy of the Murabahah bil Wakalah financing product at Bank Muamalat Indonesia KCU Denpasar, Badung Regency, Bali. Murabahah is a sales contract that states the acquisition price and the agreed profit margin, while wakalah is the delegation of purchasing goods on behalf of the first party. The study aims to examine the marketing strategy and customer interest in this financing product. The research method used is descriptive qualitative, with data collection techniques through interviews, observation, and triangulation, and data analysis techniques including data reduction, data presentation, and conclusion drawing. The results show that the marketing strategy includes several elements: product (iB Hijrah Multiguna Consumer Financing and iB Muamalat KPR), price (transparent and mutually agreed upon), place (strategic office location), promotion (social media, website, email marketing), people (professional staff), process (focused on customer satisfaction), and physical evidence (supportive physical elements). Customer interest is influenced by internal factors, trust, and a sense of security. The study's implications can serve as a reference for Bank Muamalat to increase the attractiveness of financing products to customers.

I Gusti Ayu Lia Yasmita; Ni Made Taman Ayuk; Ni Rai Artini; Ngurah Made Novianha Pynatih; Ni Luh Laksmi Rahmantari +2 more

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2024 Lembaga Pengembangan Kinerja Dosen

This community service aims to optimize bank management in Mengwi Village, Mengwi Regency in an effort to increase efficiency, effectiveness and positive impacts from the existence of waste banks in waste management, which steps will provide efforts for community empowerment and participation. The implementation method used in this service is training, mentoring and evaluation by delivering material directly to the Waste Bank manager in Mengwi Village which is also used as an object of service.The problem faced during the survey was how to raise awareness and involvement of the community to take an active role in the waste bank program. It is hoped that this training and mentoring activity will provide management with education and understanding to the community so that they can work together to maximize the contribution of the waste bank in an effort to manage waste from origin using the 3 R (Reduce, Reuse, Recycle), which ultimately aims to reduce the volume of waste entering the waste bank. landfill, increasing environmental awareness and impacting community welfare. The response from the Mengwi Village Waste Bank management to this activity was very good and positive, this can be seen from the management's willingness to participate in the activity from start to finish. From the evaluation activities carried out on waste bank managers, it can be said that managers understand the material regarding the importance of providing understanding to the community to participate in developing waste banks. Where in their involvement, the community not only gets a healthy environment, but from an economic perspective, the community also gets benefits by having savings on tires. The savings can later be exchanged for basic necessities such as rice, sugar and coffee.

Wandarman Lombu; I Made Wardana

International Journal of Economics, Commerce, and Management 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The increasing number of businesses using e-commerce in Bali, the use of e-wallets like OVO is expected to integrate technology into daily life and drive the growth of the digital economy in the region. Factors indicated to influence the intention to reuse include satisfaction, perceived usefulness, and perceived ease of use. This study employs an associative research design with causal relationships and was conducted in Badung Regency. The sample size consisted of 105 respondents. Data was collected through questionnaires and then analyzed using descriptive analysis and structural equation modeling (SEM) based on PLS. The results showed that perceived usefulness has a positive and significant influence on the intention to reuse. Perceived ease of use also has a positive and significant impact on the intention to reuse. Perceived usefulness has a positive and significant effect on satisfaction. Perceived ease of use has a positive and significant effect on satisfaction. Satisfaction has a positive and significant influence on the intention to reuse. Satisfaction significantly mediates the indirect effect of perceived ease of use on the intention to reuse. It also significantly mediates the relationship between perceived usefulness and the intention to reuse. These findings underscore the importance of usefulness, ease of use, and satisfaction in increasing users' intention to continue using the technology. OVO e-wallet managers should focus on enhancing the benefits, ease of use, and user experience to improve user retention and loyalty.    

I Putu Junior Surya Ananda; Ida Bagus Putu Purbadharmaja

Gemawisata: Jurnal Ilmiah Pariwisata 2024 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

Badung Regency is one of the regencies/cities in Bali Province with significant potential in the small industry sector, particularly within several Micro, Small, and Medium Enterprises (MSMEs) spread across various areas in Badung Regency. One example is Darmasaba Village, which is home to 35 small-scale tile manufacturing businesses scattered across different banjars within the village. This indicates that Darmasaba Village has a substantial number of tile industries that continue to thrive in the Abiansemal District of Badung Regency. However, over time, the clay tile industry has experienced a decline due to the availability of many alternative materials, such as concrete roofs, metal tiles, aluminium roofs, and UPVC (Unplasticised Polyvinyl Chloride) roofs. The objectives of this study are (1) to analyse the simultaneous effects of capital, work hours allocation, and business age on the income of tile manufacturers in Darmasaba Village, and (2) to analyse the partial effects of capital, work hours allocation, and business age on the income of tile manufacturers in Darmasaba Village. The data used are primary, with 35 respondents participating. The analysis technique employed is multiple linear regression. The results indicate that (1) capital, work hours allocation, and business age have a significant simultaneous effect on the income of tile manufacturers in Darmasaba Village; (2) capital and business age have a positive and significant effect on the income of tile manufacturers in Darmasaba Village; (3) work hours allocation has a negative and significant effect on the income of tile manufacturers in Darmasaba Village.

Herdina Selviani Tamba; Ni Nyoman Reni Suasih

Jurnal Visi Manajemen 2024 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

The high number of visitors to GWK as one of the tourist attractions in Badung district is believed to have a multiplier effect on the surrounding community from increasing community income. One of the indicators of welfare is income. This means that the higher the income, the higher the opportunity to meet the living needs of the community. Income is the amount of money or economic value earned by individuals, households, or other entities from various sources in a given period of time. This study aims to 1) to analyze the influence of capital, business duration, working hours and location simultaneously on traders' income in the Garuda Wisnu Kencana tourist attraction area, South Kuta. 2) to analyze the influence of capital, business duration, working hours and location partially on the income of traders in the Garuda Wisnu Kencana tourist attraction area. This research was conducted in Revayah Plaza, Badung Regency. The respondents in this study were 82 traders with a sampling method using the Nonprobability Sampling technique. The data analysis technique used in this research is multiple linear regression. Top of FormThe results of this r state that 1) Business capital, business duration, working hours and trading locations simultaneously have a significant positive effect on the income of traders in the Garuda Wisnu Kencana (GWK) tourist attraction area, especially in Revayah Plaza. 2) Business capital partially has a positive and significant effect on traders' income; Partially, the income of traders with strategic trading locations tends to be higher than traders with non-strategic trading locations; The income of traders with working hours ≥ 40 hours per week tends to be higher than traders with working hours < 40 hours per week in the Garuda Wisnu Kencana (GWK) tourist attraction area, especially in Revayah Plaza. Meanwhile, the duration of partial business has a negative and insignificant effect on the income of traders in the Garuda Wisnu Kencana (GWK) tourist attraction area, especially in Revayah Plaza.Bottom of Form

Sufiati Sufiati; Sitti Mispa; Zulkifli Soekarno; Nurlaeli Razak; Andi Dahrul +2 more

Jurnal Pengabdian Bersama Masyarakat Indonesia 2024 CV. Aksara Global Akademia

This sharing session activity aims to find solutions to the problem of increasing business productivity among MSME players. This activity is the result of a collaboration between STIEM Bongaya Makassar and the Bali chapter of the TDA foundation which was held at the Wistara cafe, Badung Regency, Bali with the theme of MSME revival activities. The activity method is carried out through sharing sessions by forming a group discussion forum (FGD) where the presenters and participants provide input to each other and formulate appropriate strategies to increase business productivity. One of the conclusions obtained is that increasing productivity among Micro, Small and Medium Enterprises (MSMEs) can be the key to business success and growth in the form of increasing production efficiency, improving product quality, improving marketing, improving skills and knowledge, increasing cooperation.

I Nyoman Aditya Nugraha; I Made Sarjana

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2023 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The purpose of writing this paper is to examine what are the factors causing the name change on the birth certificate at the Badung Regency Population and Civil Registry Service and the legal consequences arising from the name change. This study uses empirical legal research methods, supported by a conceptual approach and laws and regulations. The data obtained is also the result of interviews with employees of the Badung Regency Population and Civil Registry Service. From the results of this study, it was found that the name change factor on someone's birth certificate was due to typing errors, the name was too long or short and the person concerned was sick. The legal consequences that are self-inflicted are related to the personal rights of the person concerned or their civil rights are affected and are a little difficult to realize.

Ni Made Gea Ayu Anjani; A.A Ketut Ayuningsasi

Public Service And Governance Journal 2023 Universitas 17 Agustus 1945 Semarang

The number of business units and the number of MSME workers in the trade sector in Badung Regency during the 2019-2021 period has increased, but their contribution has fluctuated and tends to decrease. The decline in the contribution of MSMEs in the trade sector in Badung Regency indicates a decrease in the income of MSME entrepreneurs in the trade sector in Badung Regency. The purpose of this study was to determine the effect of capital, length of business, and working hours simultaneously and partially on the income of MSMEs in the trade sector in Badung Regency. The number of samples taken was 122 business units, using a simple random sampling technique. The analysis technique used is multiple linear regression analysis. The results of the analysis show that the variables of capital, length of business, and working hours simultaneously have a significant effect on the income of MSMEs in the trade sector in Badung Regency. The variables of capital, length of business, and working hours partially have a positive and significant effect on the income of MSMEs in the trade sector in Badung Regency. Theoretically the results of this study can support the Cobb-Douglas theory, and practically for entrepreneurs can be a source of information and considerations in maximizing their business income, and for other parties can be a source of reference in the future.