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The Influence of Profitability, Dividend Policy, and Institutional Ownership as Moderating Variables on Firm Value GANAWATI, Nengah; PRATIWI, Ketut Winda; SUDARMINI, Ketut; SARIANI, Ketut
Journal of Governance, Taxation and Auditing Vol. 3 No. 2 (2024): Journal of Governance, Taxation and Auditing (October - December 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v3i3.1400

Abstract

This study aims to analyze the effect of profitability and dividend policy on firm value with institutional ownership as a moderating variable. The study was conducted in the financial sector listed on the Indonesia Stock Exchange for the 2018-2020 period. The research method uses a quantitative approach with a purposive sampling technique, resulting in a sample of 22 companies. Data were analyzed using Moderated Regression Analysis (MRA) to test the hypothesis. The results of the study indicate that profitability and dividend policy have a positive and significant effect on firm value. In addition, institutional ownership is proven to strengthen the positive relationship between profitability and dividend policy with firm value. This finding supports the signaling theory which states that profitability and dividend policy provide positive signals to investors regarding the company's prospects. This study contributes to investors and management in decision making, by emphasizing the importance of good corporate governance to increase firm value. The practical implications are that companies are advised to increase profitability, stable dividend policies, and involve institutional ownership to minimize agency conflicts and maximize firm value.
The Role of Financial Literacy, Income Level, and Lifestyle in Shaping Financial Management of Millennial Employees in Denpasar City Sudarmini, Ketut; Sariani, Ni Ketut; Ganawati, Nengah
East Asian Journal of Multidisciplinary Research Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i9.11376

Abstract

This study examined the influence of financial literacy, income level, and lifestyle on the financial management practices of millennial employees in Denpasar City. Financial management referred to the efficient handling of finances, while financial control involved evaluating whether financial management aligned with the budgeted plans. Millennial employees faced challenges such as limited financial resources and rising living costs, highlighting the need for strong personal financial management skills. The study aimed to address issues like impulsive spending and poor financial planning among millennials. Data were gathered from 75 respondents through a validated and reliable Likert scale questionnaire, selected via incidental sampling. Descriptive analysis provided a profile of the respondents, which served as a foundation for further statistical analysis using multiple linear regression.
The Influence of Global and Growth Mindsets on Organizational Commitment and Educational Staff Performance at Universitas Warmadewa: Advancing Towards a High-Quality and Globally Competitive University Sugiati, Gusti Ayu; Sudarmini, Ketut; Rustini, Ni Made
Journal of Finance and Business Digital Vol. 3 No. 3 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v3i3.11660

Abstract

This study aimed to examine the effects of global mindset, growth mindset, and organizational commitment on the performance of educational staff at Universitas Warmadewa, striving to realize its vision of becoming a high-quality, ecotourism-oriented, and globally competitive institution by 2034. The sample included 71 participants. Data were collected through questionnaires and analyzed using Smart PLS. The results indicated that: 1) Global mindset significantly positively affected organizational commitment but had an insignificant negative effect on performance. 2) Growth mindset significantly positively influenced both organizational commitment and performance. 3) Organizational commitment significantly positively impacted performance. 4) Global mindset influenced performance through organizational commitment, which fully mediated this relationship. 5) Growth mindset also influenced performance through organizational commitment, which partially mediated this relationship.
Assistance in Book-keeping and Capital Training for the Sari Rasa Bolong Home Industry Group, Banjar Pekandelan, Desa Adat Sading, Mengwi, Badung Sudarmini, Ketut; Sugiati, Gusti Ayu; Pertiwi, I Dewa Ayu Eka
Asian Journal of Community Services Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v3i6.10047

Abstract

Desa Adat Sading in Mengwi District has nearly 12% (873 people) of its population engaged in trade and home industries. The Jaje Bolong Sari Rasa Bolong group struggles to meet high customer demands due to limited equipment and insufficient capital. They market products via social media, and although sales are increasing, there is competition in pricing among similar producers. The group produces 15 kg of rice daily, all of which is sold locally. To reduce costs, they need a flour processing machine. Assistance was provided in book-keeping, determining cost of goods sold, and capital management. The group received a flour processing machine and was connected with a cooperative for working capital loans.
Assistance in Book-keeping and Digital Marketing Training for Serati Ayu Yadnya Group, Banjar Pande, Desa Adat Sempidi, Mengwi, Badung Sariani, Ni Ketut; Sudarmini, Ketut; Jayanthi, Luh Gede Pande Eka Sri
Asian Journal of Community Services Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v3i9.11411

Abstract

In line with contemporary developments, women today, both in urban and rural areas, often take on multiple roles due to expanded opportunities for self-development. In Bali, where Hindu cultural and religious practices are prevalent, this trend has led to the formation of groups like Serati, who create ceremonial offerings (banten). The Serati Ayu Yadnya group in Desa Adat Sempidi, coordinated by Ayu Made Trisnawati, has met local demand through cooperation with other Serati groups. To boost their income and expand market reach via digital marketing, they need accurate accounting practices. Therefore, training in accounting book-keeping and digital marketing was conducted for the Serati Ayu Yadnya group in Banjar Pande, Desa Adat Sempidi, Mengwi, Badung