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p-Index From 2021 - 2026
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This Author published in this journals
All Journal International Journal of Environmental, Sustainability, and Social Science Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Governance, Taxation, and Auditing
Bayu PASUPATI
Warmadewa University, Indonesia
Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Dividend Policy Study Reviewed from Liquidity and Debt Ratio: Signaling Theory Perspective in Indonesia Putu Diah ASRIDA; I Gede Agus Adi SAPUTRA; Bayu PASUPATI
International Journal of Environmental, Sustainability, and Social Science (IJESSS) Vol. 7 No. 5 (2026): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i5.1222

Abstract

This study aims to analyze dividend policy in manufacturing companies listed on the Indonesia Stock Exchange (IDX) by reviewing the effect of liquidity and debt ratios through the perspective of signaling theory. Using liquidity ratio proxied by Current Ratio (CR) and debt ratio measured by Debt to Equity Ratio (DER), the results showed that liquidity has a significant negative effect on dividend policy, with a significance value of 0.000 and beta -2.933. This indicates that the higher the liquidity, the lower the dividend policy applied by the company. On the other hand, the debt ratio has a significant positive effect on dividend policy, with a significance value of 0.000 and beta 0.729, which indicates that the higher the company's leverage, the greater the dividend policy distributed. This finding supports the signaling theory perspective, where companies use dividend policy to signal to investors about the company's financial condition and stability. This study suggests that firms consider the balance between liquidity, debt structure, and dividend policy, and pay attention to how these decisions can affect market perceptions and relationships with investors.
Synergy of Physical, Mental, Financial, and Environmental Health in Support of Sustainable Development Goals (SDGS) Bayu PASUPATI; Putu Ayu Sita LAKSMI
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i3.1666

Abstract

The 2025 Community Service Program – Community Empowerment by Warmadewa University Students (KKN-PMM) in Belantih Village, Kintamani District, Bangli Regency, was held for one month with the theme "Synergy of Physical, Mental, Financial, and Environmental Health in Supporting the Sustainable Development Goals (SDGs)." Involving 25 students from various disciplines, this program was designed to address multidimensional problems identified through village situation analysis, including low mental health literacy, suboptimal waste management, limited diversification of locally based economic products (coffee and oranges), low financial literacy, and challenges in basic education (reading, writing, and arithmetic). Implementation methods included direct education, participatory training, ongoing mentoring, and cooperation activities. The program results showed a significant increase in community understanding of mental health, the application of the 3R principle (Reduce, Reuse, Recycle), innovative product processing skills (coffee cake and orange wine), the ability to manage household finances, and children's learning progress. This program directly contributes to the achievement of several SDGs, such as SDG 3 (Health and Well-Being), SDG 4 (Quality Education), SDG 5 (Gender Equality), SDG 8 (Decent Work and Economic Growth), SDG 12 (Responsible Consumption and Production), and SDG 13 (Addressing Climate Change). The program's success is supported by close collaboration between students, village officials, educational institutions, and the community. This article concludes that a holistic and locally based approach is key to successful community empowerment. It is recommended that the village government and universities continue their partnership to ensure the program's sustainability.
The Effect of Competency, Work Life Balance and the Use of Information Technology on Employee Performance at the Best Western Kamala Jimbaran Hotel, Bali I Gusti Ngurah Putu Surya Pratama Putra; Ketut Sudarmini; Bayu Pasupati
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1826

Abstract

This study aims to understand the extent to which each independent variable contributes to employee performance at the Best Western Kamala Jimbaran Hotel. This research uses a quantitative approach, analyzing multiple linear regression with 46 participants. Data were obtained from questionnaires that were tested for reliability and validity, as well as classical assumption tests, including multicollinearity, heteroscedasticity, and normality. Each independent variable contributed significantly and positively to employee performance. High employee competency, a balance between work and personal life, and optimal use of information technology will improve employee performance. Therefore, it is recommended that hotel managers develop competencies, support work-life equality, and maximize the use of information technology to improve performance.
Co-Authors I Gede Agus Adi SAPUTRA I Gusti Ngurah Putu Surya Pratama Putra Ketut Sudarmini Putu Ayu Sita Laksmi Putu Diah Asrida