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All Journal International Journal of Economics and Management Sciences Digital Innovation : International Journal Of Management
I Made Dauh Wijana
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Decision Sciences, Operations Research & Management Social Sciences

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The Influence of Human Resources Competence, Utilization of Accounting Information Systems, and Internal Control Systems: (Quality of Financial Statements with Transformational Leadership Style as a Moderation Variable in BMKG Bali Province) Aniceta Ardyahayu Anggarari; Gregorius Paulus Tahu; I Made Dauh Wijana
International Journal of Economics and Management Sciences Vol. 3 No. 2 (2026): May : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v3i2.1238

Abstract

The quality of government agency financial reports demonstrates accountability and transparency in public financial management, meeting the demands of good governance. This study aims to analyze the influence of human resource (HR) competency, the use of accounting information systems, and internal control systems on financial report quality, and to examine the role of transformational leadership as a moderating variable at the BMKG (Meteorology, Climatology, and Geophysics Agency) of Bali Province. This study employed a quantitative approach with a survey method. The population comprised all 75 financial and asset management employees at four BMKG work units in Bali Province. The sampling technique used saturated sampling, with all members serving as respondents. Primary data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) using SmartPLS software. The results of the study indicate that HR Competence has a positive and significant effect on the quality of financial reports, Accounting Information Systems do not affect the quality of financial reports, Internal Control Systems have a positive and significant effect on the quality of financial reports, Transformational Leadership Style has a positive and significant effect on the quality of financial reports, Transformational Leadership Style is unable to moderate the influence of HR and the use of accounting information systems on the quality of financial reports, and Transformational Leadership Style is proven to moderate the influence of internal systems on the quality of financial reports at the BMKG of Bali Province.
The Effect of Investment Decisions and Dividend Policy on Firm Value: The Mediating Role of Profitability in LQ45 Companies During the 2023–2025 Period I Gede Abdi Pustaka; I Made Dauh Wijana; Gregorius Paulus Tahu
Digital Innovation : International Journal of Management Vol. 3 No. 3 (2026): July: Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v3i3.728

Abstract

The performance of the Indonesian capital market during the 2023–2025 period experienced significant challenges and dynamic fluctuations. These conditions affected the performance of listed companies, including those included in the LQ45 Index. In this study, company performance is represented by firm value, which may be influenced by several factors, including investment decisions, dividend policy, and profitability. This study aims to examine the effect of investment decisions and dividend policy on the firm value of LQ45 companies during the 2023–2025 period, with profitability serving as a mediating variable. Firm value represents the primary objective of companies in conducting business activities and is influenced by various internal factors, including investment decisions, dividend policy, and profitability. The population of this study consisted of LQ45 companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2025 period. The sample comprised 27 companies that were consistently included in the LQ45 Index and distributed dividends to shareholders for three consecutive years. Data were analyzed using Structural Equation Modeling (SEM) based on the SmartPLS software. The findings reveal that investment decisions and profitability have a significant negative effect on firm value. In contrast, dividend policy has a significant positive effect on firm value. Furthermore, investment decisions and dividend policy exert a significant positive influence on profitability. Regarding the mediating role of profitability, the results indicate that profitability does not mediate the relationship between investment decisions and firm value, nor does it mediate the relationship between dividend policy and firm value.
The Influence of Financial Technology and Financial Literacy on Investment Decisions through Financial Knowledge in Gen Z in Denpasar City Ni Nyoman Rahadianggun Netriani; Gregorius Paulus Tahu; I Made Dauh Wijana
International Journal of Economics and Management Sciences Vol. 3 No. 2 (2026): May : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v3i2.1243

Abstract

This study aims to analyze the influence of financial technology and financial literacy on investment decisions through financial knowledge among Generation Z in Denpasar City. The population and sample in this study consisted of all Generation Z in Denpasar City, with a sample of 100 respondents determined using the Slovin formula. Data collection was carried out through questionnaires, interviews, and documentation. Data analysis was carried out using partial least square (PLS). The results of the study show that financial technology has a positive and significant influence on the investment decisions of Generation Z in Denpasar City, financial literacy has a positive and significant influence on the investment decisions of Generation Z in Denpasar City, financial knowledge has a positive and significant influence on the investment decisions of Generation Z in Denpasar City, financial technology has a positive and significant influence on financial knowledge among Generation Z in Denpasar City, financial literacy has a positive and significant influence on financial knowledge among Generation Z in Denpasar City, financial technology has a positive and significant influence on investment decisions through financial knowledge among Generation Z in Denpasar City, and financial literacy has a positive and significant influence on investment decisions through financial knowledge among Generation Z in Denpasar City.
The Influence of Income and Lifestyle on Financial Management Behavior through Financial Knowledge in BMKG Employees of Bali Province Ni Kade Juniasih; I Gusti Ngurah Bagus Gunadi; I Made Dauh Wijana
International Journal of Economics and Management Sciences Vol. 3 No. 2 (2026): May : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v3i2.1254

Abstract

Individual financial management is the process of planning, regulating, and controlling income and expenses so that the needs of life can be met in a balanced manner. The study aims to analyze the influence of income and lifestyle on financial management behavior through financial knowledge in BMKG employees of Bali Province. The population and sample in this study were all employees of BMKG Bali Province as many as 199 respondents who were determined using census techniques. Data collection was carried out using questionnaires, interviews and documentation. Data analysis was carried out using partial least square (PLS) analysis. The results of the analysis show that income has a positive and significant effect on financial management behavior through BMKG employees of Bali Province, that lifestyle has a negative and significant effect on financial management behavior in BMKG employees of Bali Province, financial knowledge has a positive and significant effect on financial management behavior in BMKG employees of Bali Province, income has a positive and significant effect on financial knowledge in BMKG Bali Province employees, lifestyle has a negative and significant effect on financial knowledge in BMKG Bali Province employees, income has a positive and significant effect on financial management behavior through financial knowledge in Bali Province BMKG employees and lifestyle has a negative and significant effect on financial management behavior through financial knowledge in Bali Province BMKG employees.
Co-Authors Aniceta Ardyahayu Anggarari Gregorius Paulus Tahu I Gede Abdi Pustaka I Gusti Ngurah Bagus Gunadi Ni Kade Juniasih Ni Nyoman Rahadianggun Netriani