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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Juara: Jurnal Riset Akuntansi JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Bursa : Jurnal Ekonomi dan Bisnis International Journal of Applied Business and International Management International Journal of Tourism and Hospitality in Asia Pasific International Journal of Accounting & Finance in Asia Pasific Asia Pacific Journal of Management and Education Journal of International Conference Proceedings Paradoks : Jurnal Ilmu Ekonomi
Pradnyawati, Sagung Oka
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Internal Aspects in their Impact on the Quality of Financial Reports of Gianyar Village Credit Institutions (LPD) Pradnyawati, Sagung Oka; Kepramareni, Putu; Kusumawati, Ni Putu Indah; Dewi, Luh Gde Pasek Puspa
International Journal of Applied Business and International Management Vol 9, No 1 (2024): April 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v9i1.2957

Abstract

There is no other region that has the Village Credit Institution (LPD), a financial institution run by traditional villages, except Bali. The sustainability of LPDs needs to be maintained. Indicators for assessing the health of LPDs can be through financial reports submitted to supervisory institutions in each district/city. Two of the forty LPDs in the Gianyar sub-district (2021) do not submit reports, and many reports do not meet user needs; this is also a common occurrence in other locations. The author raises this issue to be researched from the LPD's internal side, such as understanding accounting, supervisory bodies, use of information technology, leader ethics and HR competency. The questionnaire is completed by all parties involved in the preparation of financial reports, and the author gathers data directly. Researchers tested and found a positive relationship between the use of information technology, leader ethics and HR competency on the quality of the financial reports produced. However, understanding of accounting and regulatory bodies does not show a significant influence.
The Analysis of Financial Ratios, Good Corporate Governance, Reward, and Asymmetric Information in Earnings Management of Manufacturing Companies in Indonesia Pradnyawati, Sagung Oka; Ayu Yuliantari, Ni Kadek; Erna Wedayanti, Ni Made; Putu Yunita, Ni Luh
International Journal of Applied Business and International Management Vol 9, No 3 (2024): December 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v9i3.3466

Abstract

Earnings management is possibly incorrect when it has a negative impact on the corporation’s financial health. Several large companies were affected by earnings management cases. This study analyzes the direct impact of various factors such as financial ratios, good corporate governance (GCG), reward, and asymmetric information on earnings management practices, especially in manufacturing companies in Indonesia. Data was obtained from the financial reports of 65 manufacturing companies published on the Indonesian capital market, processed, and tested using regression analysis. The study shows that there is a positive impact of profitability on earnings management, but leverage and the board of directors have a negative impact on earnings management, while institutional ownership, independent commissioners, reward, and asymmetric information do not show any relationship with earnings management. These findings add empirical evidence regarding factors that directly impact earnings management practices and can serve as a reference for investment analysis by investors. Further research is recommended using different factors such as corporate value or factors that may influence the occurrence of earnings management practices, such as financial distress.
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

Abstract

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

Abstract

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.
Implementing Good Corporate Governance in Enhancing Village Credit Institutions’ Performance Padma Dewi, Ni Putu Natasya; Pradnyawati, Sagung Oka; Kepramareni, Putu
Asia Pacific Journal of Management and Education (APJME) Vol 8, No 2 (2025): July 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v8i2.4061

Abstract

Village Credit Institutions (Lembaga Perkreditan Desa or LPD) are unique financial organizations found only in Bali, operating under local customary laws. While the number of LPDs continues to grow, their performance and governance quality have not shown similar progress. In 2024, several LPDs were classified as unhealthy, with a notable case in Serangan Village where corruption led to institutional closure. This study explores how Good Corporate Governance (GCG) impacts LPD performance. Using a quantitative approach, data were collected through questionnaires and informal interviews, then analyzed using multiple linear regression. The t-test results indicate that the significance values for each variable are below the 0.05 threshold, indicating that all five GCG principles transparency, accountability, responsibility, independence, and fairness—significantly and positively influence LPD performance. The findings highlight that strong governance practices support ethical operations and performance improvements in local financial institutions. Practically, the study urges LPD management to consistently apply GCG principles to prevent mismanagement and maintain public trust. Local governments and regulators are encouraged to enhance oversight mechanisms rooted in cultural values and offer regular training for LPD leaders
Co-Authors Apri Ani, Ni Kadek Irdian Astari, Ni Kadek Ayuni Ayu Yuliantari, Ni Kadek Dewi, Luh Gde Pasek Puspa Erna Wedayanti, Ni Made Febrinata, Putu Adella Kadek Indah Kusuma Dewi, Kadek Indah Kusuma Kusuma Dewi, Kadek Indah Kusumawati, Ni Putu Indah Lestari, Ni Kadek Mita Mahendra, I Komang Tri Ni Luh Putu widhiastuti, Ni Luh Putu Padma Dewi, Ni Putu Natasya Putu Kepramareni Putu Yunita, Ni Luh Sari, Ni Made Dwika Suryaningsih, Ni Wayan Ayu Yura Karlinda Wiasa Putri