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Journal : EMAS

An Analysis of The Effects of Income, Financial Attitudes, and Financial Literacy on The Financial Well-Being of The Community in Dangin Puri Kelod Village, East Denpasar District Benu, Stefany Tesalonika; Gama, Agus Wahyudi Salasa; Gunadi, I Gusti Ngurah Bagus
EMAS Vol. 7 No. 4 (2026): EMAS
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/emas.v7i4.14000

Abstract

This study aims to analyze the influence of income, financial attitudes, and financial literacy on the financial well-being of the community in Dangin Puri Klod Village. Financial well-being issues persist in this area, as evidenced by low savings capacity, lack of emergency funds, consumptive behavior, and limited understanding of personal financial management. This study employs a quantitative approach using a survey method involving 170 respondents, and the data were analyzed using multiple linear regression via SPSS. The independent variables include income (X1), financial attitudes (X2), and financial literacy (X3), while the dependent variable is financial well-being (Y). The results indicate that income, financial attitudes, and financial literacy have a positive and significant impact on the financial well-being of the community. These findings confirm that the ability to manage income, cultivate appropriate financial attitudes, and improve financial literacy are crucial factors in achieving better financial well-being. This study is expected to contribute to the development of financial behavior research and serve as a reference for village governments, financial institutions, and the community in designing strategies to improve financial well-being through more effective financial education and planning.
Examining The Impact of Profitability, Investment Decisions, And Dividend Policy on Firm Value: Evidence From Indonesian Listed Food And Beverage Companies Dewi, Dewa Ayu Ade Sintia; Gunadi, I Gusti Ngurah Bagus; Tahu, Gregorius Paulus
EMAS Vol. 7 No. 5 (2026): EMAS
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/emas.v7i5.14123

Abstract

A firm's optimal firm value can attract potential funding sources, such as investors. Firm value is defined as the performance of a company, which has the capacity to influence investors' perceptions regarding the allocation of investment funds in a company. The objective of this study is to examine the impact of dividend policy, debt policy, and profitability on firm value among food and beverage sector companies listed on the Indonesia Stock Exchange (IDX). The population of this study consists of food and beverage sector companies listed on the Indonesia Stock Exchange for the 2020–2023 period, with a total population of 93 companies. The sample size was determined using purposive sampling, resulting in 17 companies meeting the criteria for inclusion in this study, with a total of 85 observation data points. The data analysis techniques employed in this study encompass classical assumption tests, multiple linear regression analysis, coefficient of determination analysis, the Y-test, and the t-test. The findings of the study suggest a positive and significant relationship between profitability and firm value. Investment decisions do not exert a substantial influence on firm value. The dividend policy of a firm can exert a deleterious effect on the firm's value.
Co-Authors Abd. Rasyid Syamsuri Agus Wahyudi Salasa Gama Ambara Putri, Ni Made Elita Anak Agung Dian Padma Dewi Andi Sugianta, I Kadek Anis Rizkiya Dewi Antara, I Gede Surya Arianti, Ni Luh Putu Divarina Azizah, Rizka Nur Bastiana, Angela Aprilia Benu, Stefany Tesalonika Desak Made Ari Susilawati Desak Putu Sintia Danita Devita Glory Ardhisukmana Dewa Ayu Diah Kharisma Dewi Dewi, Dewa Ayu Ade Sintia Dewi, Ni Luh Ketut Charisma Cahya Dewi, Ni Nyoman Ayu Sinta Gregorious Paulus Tahu Gregorius Paulus Tahu I Dewa Gede Punarbawa I Gede Cahyadi Putra I Gede Giri Utama Yasa I Gede Komang Krisna Wira Bhakti I Gede Urwa Oka Semarabawa I Gusti Agung Ayu Istri Lestari I Gusti Ayu Arista Dewi I Kadek Alit Mario Indra Prasetya I Ketut Sunarwijaya I Komang Oka Permadi I Nengah Aristana I Putu Mega Juli Semara Putra, I Putu Mega Juli I Wayan Gde Wiryawan I Wayan Suarjana I WAYAN SUARJANA I Wayan Suarjana I Wayan Suarjana I Wayan Widnyana I Wayan Wira Darma Putra Ida Ayu Agung Anggreni Putri Ida Ayu Laksmi Satria Devi Ida Ayu Nyoman Yuliastuti Ida Ayu Ratih Manuari Ida Bagus Gede Kresna Wirayudha Joe, Augyawati Kadek Ayu Dwi Sujendri Kadek Dwinata Hendrayana Kadek Krisna Yuniantari Dewi Komang Ayu Mareti Putri Komang Ayu Sukma Ginanti Komang Emi Yulistia Dewi Krisnayanthi, Ni Made Dian Laili Ramadhan Lestari, Made Mitha M Doni Permana Putra Mahayani, Ni Kadek Lisna Maria Anjelina Ngindang MARSELIANA YULTI INDAM Muryanti, Ni Kadek Sri Devi Nastitin, Yohana Nengah Landra Ni Kadek Ariesta Ningsih Ni Kadek Ayu Budi Antari Ni Kadek Dewi Maskanti Ni Kadek Ita Rupianti Ni Kadek Nita Diantini Ni Kadek Rika Putri Rahayu Ni Kadek Trisnawati Ni Kadek Yunita Sari Ni Ketut Nilalohita Trivarga Ni Komang Ayu Nuriyani Ni Komang Dila Merliyani Ni Komang Nita Maheni Ni Komang Sandra Dewi Ni Luh Silvia Ratna Juliantari Ni Made Ayu Mariani Ni Made Dewi Antari Ni Made Dwi Suryaningsih Ni Made Feby Rahayu Ni Made Priska Setiawati Ni Made Rina Dewi Ni Made, Adhe Sugi Windarini Ni Nyoman Yulistia Dewi Ni Putu Cempaka Dharmadewi Atmaja Ni Putu Yeni Astiti Ni Wayan Dela Laraswati Nuho, Paula Noverita Sherenanda Ina Gawi Nur Faiza Oktaviardhana, I Putu Arie Prasasti, Andien Shelomitta Dewi Pryanti, Sang Ayu Putu Andina Putra, I Dewa Gede Rama Putri, Kurnia Putri, Ni Putu Geopani Putri, Ni Putu Pipin Ariska Putu Aditya Angga Pradana Putu Doddy Heka Ardana Putu Kepramareni Putu Wenny Saitri Ramawati, Made Putri Risa, Ni Luh Putu Sang Ayu Putu Mira Saskarini, Ni Kadek Dwi Sritapayanti, Ni Nyoman Syafitri, Wulan Indah Tiara Carina Titania, Anak Agung Sagung Mirah Trisnayani, Ketut Usadi, Made Pradnyan Permana Widnyana, Putu Alit Yanti, Ni Kadek Dwik Purnama Yanti, Putri Emilia Yuli Mburu Mbanyik Yunita Bili