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This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan Journal of Creative Power and Ambition (JCPA)
Ni Made Puspa Pawitri
Politeknik Negeri Bali
Economics, Econometrics & Finance

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The Influence of Financial Literacy and Love of Money on the Financial Performance of MSMEs in Denpasar City I Nyoman Hendra Aryadi; Ni Made Puspa Pawitri; Ni Ketut Nadila Suryasari; Made Yessi Puspitha
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1563

Abstract

This study aims to analyze in-depth the influence of Financial Literacy and Love of Money on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Denpasar City, both partially and simultaneously. The research method used is associative quantitative research. The population in this study included all MSMEs in Denpasar City, with a final sample of 100 respondents selected selectively using purposive sampling based on the criteria of NIB ownership and internal bookkeeping. Data collection used a structured questionnaire with a 5-point Likert scale, which was then processed using IBM SPSS Statistics 30. Data analysis methods used included multiple linear regression analysis, comprehensive classical assumption testing, and hypothesis testing (partial t-test and simultaneous F-test). The results of the partial study indicate that Financial Literacy has a positive and significant effect on MSME financial performance (beta = 0.926, p < 0.001). Furthermore, the Love of Money variable was also shown to have a positive and significant effect on the financial performance of MSMEs (beta = 0.609, p < 0.001). Simultaneously, testing showed that Financial Literacy and Love of Money had a positive and significant effect on the financial performance of MSMEs in Denpasar City with a significance value of p = 0.001. The empirical findings of this study support the integration of Resource-Based View (RBV) and Attribution Theory, which emphasizes that cognitive capacity in the form of financial understanding (Financial Literacy) and internal psychological drive directed toward money (Love of Money) are a combination of strategic non-physical assets that are essential in driving optimal business financial performance.
Model Tata Kelola Pajak Digital pada Koperasi Simpan Pinjam: Kajian Konseptual untuk Optimalisasi SHU Anggota Made Yessi Puspitha; Ni Made Puspa Pawitri; Made Andy Pradana Sukarta; I Dewa Agung Nanditiya Putra
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 4 (2026): Oktober 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i4.9127

Abstract

This study aims to formulate a digital tax governance model for savings-and-loan cooperatives as a conceptual framework for optimizing members' net operating surplus (SHU). The urgency of this study stems from the tendency of cooperative tax management to remain administrative and reactive, which risks fiscal inefficiency and reduces the economic benefits received by members. A descriptive-qualitative case study was conducted at Koperasi ABC, Bali, using documentation review, tax regulation analysis, and in-depth interviews with three informants representing three governance organs of the cooperative: the Chairperson, the Operational Manager, and the Supervisory Board. Data were analyzed using the Miles and Huberman interactive model. Results indicate that tax management relies heavily on a single manager, digital implementation remains restricted to reporting functions, and a 15% non-performing loan ratio is not optimally leveraged for bad debt provision benefits under Minister of Finance Regulation (PMK) No. 74/2024. The consensus among the three cooperative organs highlights that these challenges are structural. Based on these findings, a six-stage Digital Tax Governance Model was formulated.
Co-Authors I Dewa Agung Nanditiya Putra I Nyoman Hendra Aryadi Made Yessi Puspitha Ni Ketut Nadila Suryasari