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All Journal Majalah Ilmiah Bijak Humantech : Jurnal Ilmiah Multidisiplin Indonesia East Asian Journal of Multidisciplinary Research (EAJMR) Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Innovative: Journal Of Social Science Research
Laksmana, Komang Agus Rudi Indra
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Behavioral finance dalam pengambilan keputusan keuangan pada umkm di Provinsi Bali Laksmana, Komang Agus Rudi Indra
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 2 No. 4 (2024): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v2i4.1147

Abstract

This study examines the role of behavioral finance of MSMEs in Bali province in making financial decisions, both financing decisions, investment and profit distribution policies. This study uses a quantitative research design, which is based on the positivist paradigm. This study was conducted first using in-depth interviews since conducting the initial survey and distributing questionnaires to respondents and then calculating three financial ratios to assess the quality of financial decisions. Furthermore, a quantitative analysis was carried out based on multivariate analysis using a structural equation model or SEM (structural equation modeling) based on Partial Least Square (PLS). The respondents selected in the study came from real sector MSMEs that received financing from the banking sector as many as 212 MSMEs. The results of the study showed that behavioral finance had a negative and significant effect on the company's financial decisions, which were stated as negative and significant. It can be concluded that the increase in Behavioral Finance as measured by Overconfidence, Representativeness, Herding, Anchoring, Cognitive Dissonance, Regret Aversion, Gambler's Fallace, Mental Accounting, Hindsight can reduce the quality of financial decisions as measured by the debt to asset ratio, capital structure ratio and retention ratio.
Locus of control dalam keputusan keuangan pelaku UMKM di Provinsi Bali Laksmana, Komang Agus Rudi Indra
Humantech : Jurnal Ilmiah Multidisiplin Indonesia Vol. 3 No. 2 (2024): Humantech : Jurnal Ilmiah Multidisiplin Indonesia
Publisher : Program Studi Akuntansi IKOPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/ht.v3i2.4318

Abstract

Sektor UMKM di Provinsi Bali yang didominasi oleh kerajinan souvenir, aneka jenis makana khas Bali dan busana seperti kain endek, batik hingga bahan kain kebaya ini tersebar di semua kabupaten Kota di Bali. Kontribusi pertumbuhan UMKM seharusnya berdampak langsung terhadap produk domestik bruto regional. Pelaku UMKM di Provinsi Bali sebesar 72,76 termasuk dalam kategori internal locus of control. Hasil tersebut menunjukan bahwa pelaku UMKM di Provinsi Bali didominasi oleh locus of control internal, penguatan atau hasil dari perilaku mereka bergantung pada penilaian diri sendiri atau karakteristik pribadi bukan merupakan dari kesempatan, keberuntungan, atau nasib di bawah kendali kekuatan orang lain atau tidak berdaya. Temuan lain dalam penelitian ini sebagian besar usaha yang dikelola oleh responden saat ini merupakan pekerjaan atau mata pencaharian utama. Sehingga segala tindakan dan perilaku dalam mengembangan usahanya didasari dengan inisiatif dalam pengembangan usaha, ulet atau bekerja keras dalam menyelesaikan permasalahan dan berusaha keluar dari keadaan yang sulit, bertindak aktif dalam mencari informasi atau peluang pasar, memiliki kebebasan secara otonomi dalam mengambil keputusan usahanya serta memiliki rasa percaya diri karena usaha yang dikelola merupakan bidang usaha yang telah dikuasai.
The Role of Green Marketing Innovation In Establishing Sustainable Tourism Based on Green Customers In Kesiman Kertalangu Tourism Village, Denpasar Ekastuti, Ida Ayu Agung; Ardani, Wayan; Laksmana, Komang Agus Rudi Indra
Majalah Ilmiah Bijak Vol. 22 No. 1: March 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v22i1.4549

Abstract

The aim of this research was to analyze the direct effect of green marketing innovation and green customer on sustainable tourism,   and to explore the mediating role of   green customer on the effect of green marketing innovation on sustainable of tourism village in Kesiman Kertalangu, Denpasar, Bali. The population of this research was the tourists who visited Kesiman Kertalangu. There were 180 tourists being the respondents of this research. The data was analyzed using   SEM-PLS. This study revealed that Green marketing innovation and green customer had positive and significant effects on sustainable tourism. Furthermore, Green customer significantly mediated the effects of   green marketing innovation on sustainable tourism. Green marketing helps to create awareness and educate tourists about environmentally friendly tourism, while green customers drive demand and put pressure on the industry to adapt to sustainable practices. Collaboration between the two can create a more environmentally friendly tourism ecosystem and support the preservation of nature and culture in the future.
Performance Study of Micro, Small and Medium Enterprises (MSMEs): Case Study of Economic Value Added Method and Financial Decision Laksmana, Komang Agus Rudi Indra
East Asian Journal of Multidisciplinary Research Vol. 3 No. 5 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i5.9251

Abstract

This research provides empirical evidence for developing the concept of measuring financial performance with EVA proxies in the MSME sector. This study uses a quantitative research design based on the positivism paradigm. The sample size used in this study was the Slovin formula. The calculation results show that the number of samples was 211.76 or rounded to 212 samples. The results of this study also found financial decisions have a positive and significant effect on financial performance. MSMEs can use the financial component of the EVA, which is available directly from their accounting information, coupled with the activities of the organization affecting it, to identify areas where it can create value. 
Implementasi Inovasi Bisnis Melalui Produk Pengemasan Berbahan Kayu (Studi Kasus PT. Bina Sarana Cipta) Sudiksa, Made; Sanistyawati, Sang Ayu Putu; Indra Laksmana, Komang Agus Rudi; Yudhaningsih, Ni Made
Innovative: Journal Of Social Science Research Vol. 3 No. 1 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i1.14753

Abstract

Penelitian ini mengkaji mengenai praktek inovasi yang dilakukan PT. Bina Sarana Cipta akibat dari pemberlakukan ISPM (Internation-al Standard Phytosanitary Measures) #15 merupakan peraturan yang dikeluarkan oleh The International Plant Protection Convention (IPPC) mengenai standar internasional kesehatan tumbuhan terhadap produk kemasan kayu. Rumusan masalah dalam penelitian ini bagaimana praktek inovasi bisnis serta analisis SWOT dalam im-plementasi inovasi bisnis. Metode penelitian yakni deskriptif kuali-tatif. Hasil penelitian menunjukan bahwa . Inovasi model bisnis yang telah dilakukan seperti inovasi produk melalui perbaikan kualitas kayu yang digunakan dalam produksi, perbaikan dalam bi-dang pelayanan konsumen serta memperbaiki alur kinerja produksi (layout) produksi serta menggunakan media pemasaran secara online untuk menjangkau ceruk pasar yang lebih luas. Melalui ana-lisis SWOT dapat disimpulkan bahwa kemampuan perusahaan da-lam meningkatkan faktor internal melalui sisi kekuatan dan mem-perbaiki sisi kelemahan diharapkan dapat memanfaatkan peluang dan serta mengantisipasi ancaman dari faktor eksternal perus-ahaan. Sehingga implementasi inovasi model bisnis yang dilakukan dapat terus beradaptasi dengan perkembangan dunia bisnis di masa yang akan datang.
Behavioral finance dalam pengambilan keputusan keuangan pada umkm di Provinsi Bali Laksmana, Komang Agus Rudi Indra
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 2 No. 4 (2024): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v2i4.1147

Abstract

This study examines the role of behavioral finance of MSMEs in Bali province in making financial decisions, both financing decisions, investment and profit distribution policies. This study uses a quantitative research design, which is based on the positivist paradigm. This study was conducted first using in-depth interviews since conducting the initial survey and distributing questionnaires to respondents and then calculating three financial ratios to assess the quality of financial decisions. Furthermore, a quantitative analysis was carried out based on multivariate analysis using a structural equation model or SEM (structural equation modeling) based on Partial Least Square (PLS). The respondents selected in the study came from real sector MSMEs that received financing from the banking sector as many as 212 MSMEs. The results of the study showed that behavioral finance had a negative and significant effect on the company's financial decisions, which were stated as negative and significant. It can be concluded that the increase in Behavioral Finance as measured by Overconfidence, Representativeness, Herding, Anchoring, Cognitive Dissonance, Regret Aversion, Gambler's Fallace, Mental Accounting, Hindsight can reduce the quality of financial decisions as measured by the debt to asset ratio, capital structure ratio and retention ratio.
Co-Authors Ekastuti, Ida Ayu Agung ni made yudhaningsih, ni made Sanistyawati, Sang Ayu Putu Sudiksa, Made Wayan Ardani