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All Journal JAM : Jurnal Aplikasi Manajemen JAKED Journal of Governance, Taxation, and Auditing
Dicriyani, Ni Luh Gede Mahayu
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Profitabilitas, Lukuiditas, Leverage, Ukuran Perusahaan, Dan Kepemilikan Manajerial Terhadap Financial Distress Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022 Setiowati, Eni; Merawati, Luh Komang; Dicriyani, Ni Luh Gede Mahayu
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 1 (2024): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i1.3574

Abstract

If a company is unable to face competition between companies, the company could experience losses and ultimately cause the company to experience financial distress. Financial distress is defined as the stage of decline in a company's financial condition that occurs before bankruptcy or liquidation occurs. This research aims to determine the effect of profitability, liquidity, leverage, company size and managerial ownership on financial distress. This research analyzes manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The population in this research are all manufacturing companies listed on the Indonesian Stock Exchange. The data used is secondary data from the company's annual financial reports. The research sample used purposive sampling. The final sample obtained was 74 companies. The analysis technique used is logistic regression analysis using the SPSS 25.0 program. The research results show that profitability has a negative effect on financial distress conditions and leverage has a positive effect on financial distress, while liquidity, company size and managerial ownership have no effect on financial distress.  
THE VALUE OF CATUR PURUSA ARTHA AND ENTREPRENEURSHIP ORIENTATION AS A BASE FOR MAXIMIZING SMEs PERFORMANCE Utami, Ni Made Satya; Sapta, I Ketut Setia; Dicriyani, Ni Luh Gede Mahayu; Astakoni, I Made Purba
Jurnal Aplikasi Manajemen Vol. 21 No. 3 (2023)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2023.021.03.10

Abstract

Developed countries understand the importance of small and Medium Enterprises (SMEs) in their contribution to economic growth. By using the concept of cultural values Catur Purusa Artha which is the four most important life goals for Balinese people who have Hindu beliefs, should be used as moral guidelines that will affect the business performance of small and Medium Enterprises and entrepreneurship Orientation behavior. This study was conducted to determine and analyze the effect of Entrepreneurship Orientation on the business performance of small and Medium Enterprises and how the role of Entrepreneurship Orientation in mediating the relationship of Catur Purusa Artha with the business performance of small and Medium Enterprises. The population of the study is the owner or managers of small and Medium Enterprises in Bali Province in 2022 amounted to 61,862 SMEs, and of these samples were conducted with the Slovin approach as many as 397 units of SMEs. The data analysis technique is done by the SEM-PLS method. The results found that applying the cultural values of Catur Purusa Artha can have a direct (positive) effect or can increase the business performance of small and Medium Enterprises and Entrepreneurship Orientation. So, doing Entrepreneurship Orientation will also be able to directly affect the performance of small and medium business performance. If doing Entrepreneurship Orientation can also mediate the relationship of Catur Purusa Artha with the business performance of small and Medium Enterprises.
Determining Factors of Compliance in Paying Land and Building Tax DICRIYANI, Ni Luh Gede Mahayu; DEWI, Ni Luh Putu Sandrya; ARSANA, I Made Marsa
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2025): Journal of Governance, Taxation and Auditing (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1640

Abstract

Compliance level in PBB payments can be influenced based on a study from the Theory of Planned Behavior (TPB), compliance pay, Tax Land and Buildings of the United Nations, influenced by a number of main factors that are tax knowledge, fiscal awareness, firmness of sanctions and enforcement, as well as economic conditions. Objective study This For testing tax knowledge, fiscal awareness, firmness of sanctions and enforcement, as well as economic conditions for compliance in paying PBB. Implementation study. This was done on a mandatory basis in Taxes in Tabanan Regency. The research location determined by researchers due to Tabanan Regency has level low PBB compliance level. Retrieval sample done with the Purposive sampling technique. Research results show that hypothesis test results show that hypothesis third, that is, firmness sanctions and enforcement have no influence on compliance with paying the rejected PBB. The first, second and fourth hypotheses are accepted, namely, Tax knowledge has a positive effect on compliance in paying PBB, fiscal awareness has a positive influence on compliance in paying PBB and economic conditions have a positive influence on compliance in paying PBB.
Co-Authors Astakoni, I Made Purba I Ketut Setia Sapta I MADE MARSA ARSANA Luh Komang Merawati Ni Luh Putu Sandrya Dewi Ni Made Satya Utami Setiowati, Eni