Garuda - Garba Rujukan Digital

Faktor Determinan Kinerja Keuangan pada Return Saham (Studi Kasus pada Perusahaan Perbankan di Indonesia) Pradnyawati, Sagung Oka
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 2 (2024): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i2.1312

Purpose: The purpose of this research is to test and analyze the determinant factors that can affect stock returns. Research methodology: Multiple linear regression analysis was used as a data analysis technique and probability method with purposive sampling was used to determine the research sample. Results: The conclusion of this research is that the operational ratio has a negative effect on stock returns, while the debt to equity ratio and net profit margin do not show a significant effect, while the investment opportunity set and economic value added have a positive effect on banking companies in Indonesia. Limitations: The research is only limited to the financial performance ratios used and the results given are focused on banking companies in Indonesia only. Contribution: This research can be used as a literature reference for further research, especially research on stock returns.

Firm Value as an Intervening Variable in the Relationships of Liquidity, Leverage, and Profitability in the Hospitality and Tourism Sector Kepramareni, Putu; Pradnyawati, Sagung Oka
International Journal of Tourism and Hospitality in Asia Pasific Vol 7, No 2 (2024): June 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijthap.v7i2.3240

One of the benchmarks in assessing the success of an investment activity is based on the acquisition of stock returns. During the pandemic, the hotel, restaurant and tourism industry sector was very significantly affected, various travel restriction policies to the closure of tours caused a drop in capital market activity in this sector. The author uses firm value as a mediation to examine various factors such as profitability, liquidity and leverage which can affect stock returns in the hotel, restaurant and tourism industry sector. Financial report publications are used as data sources and research objects which are then analyzed and studied using Partial Least Square (PLS) as a test tool.Testing and analysis obtained the fact that the ratio of the ability to fulfill current liabilities (liquidity), the ratio of debt (leverage) and the ratio of profits (profitability), significantly affect the formation of firm value and firm value can directly affect stock returns but as a whole the variables cannot provide significant direct effect on stock returns without being mediated by firm value.

The Effect of Accountability, Responsibility, Independence, and Fairness on the Performance of Klungkung LPDs Kepramareni, Putu; Pradnyawati, Sagung Oka
Asia Pacific Journal of Management and Education (APJME) Vol 4, No 2 (2021): July 2021
Publisher : AIBPM Publisher

The progress of a country can be seen from its economic growth level. One of the financial institutions that helps the economic sector at the traditional village level in Bali Province is the Village Credit Institution (LPD). LPD performance describes its goal achievement. This research aims to determine the LPD performance of Klungkung with several variables such as accountability, responsibility, independence, and fairness tested using multiple linear regression analysis. The findings show that accountability does not affect LPD performance while responsibility, independence, and fairness positively affect LPD performance.

Karma Phala As A Basis Of Belief In Maintaining Sustainability Financial Institutions (Study at Village Credit Institutions LPD) Lestari, Ni Kadek Mita; Pradnyawati, Sagung Oka; Widhiastuti, Ni Luh Putu; Kusuma Dewi, Kadek Indah; Apri Ani, Ni Kadek Irdian
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.3349

Sustainability is one of the main goals of an institution. In a business, sustainability can be influenced by financial and non-financial aspects. In Hindu teachings there is a teaching about Karma Phala (cause and effect) where every action will return to us, this teaching helps individuals control their attitudes in the world. The author examines the belief in karma phala in the sustainability of a financial institution in Bali which is managed by a traditional village and is known as the Lembaga Perkreditan Desa (LPD). Data sources were obtained from observation and unstructured interviews. Qualitative methods are used descriptively and focus on the interpretation of human behavior. Data processing uses stages of reduction, presentation and drawing conclusions. Research shows that the teachings of karma phala have been attached to LPD supervisors, but there needs to be more emphasis on awareness of the role of supervisors in the sustainability of LPD and the profession. These results can remind us of the importance of karmic beliefs in carrying out a profession so that they are not only researched in LPD business continuity but also in other institutions.

Analysis of Corporate Policy, Size, Profitability, Growth, and Ownership on The Corporate Value of Indonesian Banking Corporations Kepramareni, Putu; Pradnyawati, Sagung Oka; Suryaningsih, Ni Wayan Ayu
Juara: Jurnal Riset Akuntansi Vol. 14 No. 2 (2024): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v14i2.9751

Stock prices are one of the attractions for investors when making investment decisions in the capital market. Corporates with good corporate value will also have good stock prices. In 2019 to 2021, data showed a significant deflation in banking sector stock prices, this deflation can be a negative assumption that affects the corporate value of the business entity. The author uses various factors both in terms of policy, namely dividend policy, firm size, profitability financial ratio, asset growth, and the influence of institutional ownership of the corporate. Data was obtained through the publication of issuer financial reports on the capital market. Data tabulation was tested using multiple linear regression. Testing shows that financial ratio analysis using profitability has a positive impact on corporate value, other tests involving dividend policy, firm size, entity asset growth and institutional share ownership did not show any significance on the value of the banking corporate being tested.

Analysis of Factors Affecting the Profitability of Village Credit Institutions in Banjarangkan Klungkung Kepramareni, Putu; Pradnyawati, Sagung Oka; Mahendra, I Komang Tri
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 2 (2022): June 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i2.1593

This study examines the factors affecting the ability of village credit institutions to obtain profits with profitability as a measuring tool. Credit turnover rate, debt management effectiveness, number of credit customers, capital and operating expenses were used as research variables. The determination method was a non-probability sampling method, especially purposive sampling. Data was collected by means of non-participant observation. The data were analyzed by multiple linear regression analysis. The test results show that credit turnover, debt management effectiveness, and capital provide a positive direction on profitability. The number of credit customers has no effect on profitability and the negative effect on profitability is shown by the BOPO variable. This study underlines several factors to support LPD earnings.Â Keywords: BOPO, Credit Turnover Rate, Effectiveness of Debt Management, LPD Capital, Number of Credit Customers, Profitability, Village Credit Institution (LPD)

The Effect of Savings Growth, Deposits, Credit, Credit Interest Rate and Cash Turnover on Profit Growth in Savings and Loans Cooperative in North Denpasar Year 2017 â€“ 2019 Kepramareni, Putu; Pradnyawati, Sagung Oka; Sari, Ni Made Dwika; Putri, Yura Karlinda Wiasa
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 1 (2022): February 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i1.1411

This study aims to examine and obtain empirical evidence from the effect of savings growth, deposits, credit, credit interest rates and cash turnover on profit growth in Savings and Loans Cooperatives in North Denpasar in 2017-2019. The population of the data in this study were all Savings and Loans Cooperatives located in North Denpasar and registered with the Denpasar City Cooperatives and Micro Small Medium Enterprises (MSME) Service in 2017-2019. The sample were select by used purposive sampling method. The sample in this study were 16 cooperatives with 48 observations. Multiple linear regression analysis is needed to process the data in this study. And the research results are obtained as follows: saving growth variable, deposit growth and cash turnover have no effect on profit growth, while credit growth and credit interest rates have a positive effect on profit growth. The implication of this research is that the sample selection is limited to one area, namely North Denpasar, so the results cannot be generalized and are limited to the form of savings and loan cooperatives only.

Karma Phala As A Basis Of Belief In Maintaining Sustainability Financial Institutions (Study at Village Credit Institutions LPD) Lestari, Ni Kadek Mita; Pradnyawati, Sagung Oka; Widhiastuti, Ni Luh Putu; Kusuma Dewi, Kadek Indah; Apri Ani, Ni Kadek Irdian
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.3349

Sustainability is one of the main goals of an institution. In a business, sustainability can be influenced by financial and non-financial aspects. In Hindu teachings there is a teaching about Karma Phala (cause and effect) where every action will return to us, this teaching helps individuals control their attitudes in the world. The author examines the belief in karma phala in the sustainability of a financial institution in Bali which is managed by a traditional village and is known as the Lembaga Perkreditan Desa (LPD). Data sources were obtained from observation and unstructured interviews. Qualitative methods are used descriptively and focus on the interpretation of human behavior. Data processing uses stages of reduction, presentation and drawing conclusions. Research shows that the teachings of karma phala have been attached to LPD supervisors, but there needs to be more emphasis on awareness of the role of supervisors in the sustainability of LPD and the profession. These results can remind us of the importance of karmic beliefs in carrying out a profession so that they are not only researched in LPD business continuity but also in other institutions.

Dampak Financial Fragility terhadap Finansial Well-Being: Sebuah Analisis Empiris Dewi, Kadek Indah Kusuma; Widhiastuti, Ni Luh Putu; Pradnyawati, Sagung Oka; Febrinata, Putu Adella
Bursa : Jurnal Ekonomi dan Bisnis Vol. 4 No. 2 (2025): Mei 2025
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jeb.v4i2.691

enelitian ini menganalisis dampak kerapuhan finansial terhadap kesejahteraan finansial pada usaha mikro, kecil, dan menengah (UMKM) di Denpasar, Bali. Kerapuhan finansial merujuk pada ketidakmampuan individu atau bisnis untuk bertahan dari guncangan ekonomi, sedangkan kesejahteraan finansial mencerminkan tingkat kepuasan dan rasa aman terhadap kondisi keuangan seseorang. Pendekatan kualitatif digunakan dalam penelitian ini, dengan wawancara mendalam yang dilakukan terhadap 100 pemilik UMKM. Hasil penelitian menunjukkan bahwa sebagian besar responden mengalami tingkat kerapuhan finansial yang tinggi, yang tercermin dari ketidakmampuan mereka untuk merasa aman dan percaya diri dalam menghadapi krisis keuangan. Meskipun sebagian besar responden merasa puas dengan kondisi keuangan mereka, pengelolaan keuangan dan perencanaan masa depan masih kurang optimal. Penelitian ini menyimpulkan bahwa tingginya tingkat kerapuhan finansial dapat menghambat pencapaian kesejahteraan finansial yang optimal, yang pada akhirnya berdampak pada keberlanjutan usaha dalam jangka panjang. Oleh karena itu, penelitian ini merekomendasikan peningkatan literasi keuangan dan perencanaan keuangan yang lebih baik di kalangan UMKM guna mengurangi kerapuhan finansial dan meningkatkan ketahanan finansial mereka. This study analyzes the impact of financial fragility on financial well-being among micro, small, and medium enterprises (SMEs) in Denpasar, Bali. Financial fragility refers to an individual or business's inability to withstand economic shocks, while financial well-being reflects satisfaction and security regarding one's financial condition. A qualitative approach was used, with in-depth interviews conducted with 100 SME owners. The results show that the majority of respondents experience high levels of financial fragility, as reflected in their inability to feel secure and confident in facing financial crises. Although most respondents feel satisfied with their financial condition, financial management and future planning are still lacking. This study concludes that high financial fragility can hinder the achievement of optimal financial well-being, ultimately affecting the long-term sustainability of businesses. Therefore, this research recommends enhancing financial literacy and better financial planning among SMEs to reduce financial fragility and improve their financial resilience.

Peranan Jamkrida Bali Terhadap Peningkatan Kinerja UMKM di Provinsi Bali Pradnyawati, Sagung Oka
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 3 (2025): May - July
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i3.1480

UMKM memiliki kontribusi strategis dalam pertumbuhan ekonomi, terutama di Provinsi Bali yang didominasi oleh sektor informal dan pariwisata. Namun, akses terhadap pembiayaan masih menjadi tantangan utama. Penelitian ini bertujuan untuk mengkaji peranan PT. Jamkrida Bali Mandara (Perseroda) sebagai lembaga penjamin kredit dalam meningkatkan kinerja UMKM di Provinsi Bali. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan deskriptif-verifikatif melalui distribusi kuesioner kepada UMKM terjamin sektor produktif di seluruh kabupaten/kota di Bali, Analisis data menggunakan SmartPLS 4.0. Hasil penelitian menunjukkan bahwa penjaminan kredit dan non-kredit berpengaruh positif dan signifikan terhadap peningkatan layanan JBM. Selanjutnya, layanan JBM secara signifikan berpengaruh terhadap kinerja dan pertumbuhan UMKM. Hal ini mengindikasikan bahwa skema penjaminan yang dikelola Jamkrida Bali efektif dalam memperluas akses pembiayaan dan mendorong pertumbuhan usaha produktif. Temuan ini memperkuat urgensi penguatan kapasitas lembaga penjaminan dalam mendorong inklusi keuangan dan pemberdayaan UMKM secara menyeluruh.

Title

Found 10 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 10 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 10 Documents
Search