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The Effect of Profitability, Liquidity, and Leverage on Stock Prices in the Food and Beverage Sector Listed on the Indonesia Stock Exchange 2022-2024 Suadnyana, I Putu Arik; Suriani, Ni Nyoman; Maharani, Ida Ayu Dinda Priyanka
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)-In Progress
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to determine the effect of profitability, liquidity, and leverage on stock prices in the food and beverage sector listed on the Indonesia Stock Exchange in 2022-2024. The population used in this study was 32 companies in the food and beverage sector listed on the Indonesia Stock Exchange during the 2022-2024 period. The sampling method used in this study was purposive sampling. The sample used in this study was 16 food and beverage companies listed on the Indonesia Stock Exchange during the 2022-2024 period. The results showed that profitability, liquidity, and leverage simultaneously had a positive effect on stock prices in the food and beverage sector listed on the Indonesia Stock Exchange during the 2022-2024 period. Profitability, proxied by Return on Equity, had a significant positive effect on stock prices in food and beverage companies listed on the Indonesia Stock Exchange during the 2022-2024 period. Liquidity, as measured by the Current Ratio, had a positive but insignificant effect on stock prices in food and beverage companies listed on the Indonesia Stock Exchange in 2022-2024. Leverage, as measured by the Debt to Equity Ratio, had a significant positive effect on stock prices in food and beverage companies listed on the Indonesia Stock Exchange in 2022-2024.
The The Role of Financial Knowledge in Moderating the Effect of Entrepreneurial Leadership on Financial Performance in the Creative Industry in Gianyar Regency Ida Ayu Dinda Priyanka MAHARANI; Ida Bagus Gde Indra Wedhana PURBA
International Journal of Environmental, Sustainability, and Social Science Vol. 6 No. 6 (2025): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v6i6.1649

Abstract

The creative industry is one form of business that plays a role in supporting the tourism sector. However, the creative industry faces challenges in maintaining its financial performance. Strategies are needed to encourage improved financial performance in the creative industry, utilizing the concepts of entrepreneurial leadership and financial knowledge. The integration of entrepreneurial leadership and financial knowledge provides new insights into improving the financial performance of the creative industry. The purpose of this study is to analyze the influence of entrepreneurial leadership on financial performance and examine the moderating role of financial knowledge in this relationship. This research employs quantitative methods, and the research procedure employed a questionnaire. The sample in this study was the creative industry (wood craft and craft industries) in Gianyar Regency. The sample size was 35. The collected data were processed using structural equation modeling (SEM) based on partial least squares (PLS).
Analisis Posisi Bersaing dan Strategi Pemasaran Untuk Meningkatkan Penjualan Pada Nature Cake Denpasar Timur Desiderius Milesantus Tena Witak; I Made Jamin Yasa; Ida Ayu Dinda Priyanka Maharani
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 8 No. 2 (2024)
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.8.2.2024.58-63

Abstract

Nature Cake is a business that operates in the food sector, especially cakes. Where sales during 2023 will experience fluctuations. This research aims to analyze the company's competitive position, analyze the company's strengths, weaknesses, opportunities and threats and analyze the most relevant marketing strategies to increase sales value. This research was conducted on Nature Cake. Data sources consist of primary and secondary data. The data type consists of qualitative and quantitative data. Data analysis techniques use BCG analysis (Boston Consulting Group) and SWOT analysis (Strength, Weakness, Opportunity, Threats). The research results show that (1) Nature Cake's strengths include: skilled human resources, price, product quality, good and complete machines, service quality and promotional activities. Weaknesses include: limited production and products that do not last long. Opportunities include: being around residential areas, technological and cultural developments. Threats from Nature Cake include: company competition and quite tight price competition. The relevant strategy applied is the SO strategy because Nature Cake's position is between external opportunities and internal strengths in the SWOT matrix diagram.
The Effect of Profitability, Liquidity, and Leverage on Stock Prices in the Food and Beverage Sector Listed on the Indonesia Stock Exchange 2022-2024 I Putu Arik Suadnyana; Ni Nyoman Suriani; Ida Ayu Dinda Priyanka Maharani
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to determine the effect of profitability, liquidity, and leverage on stock prices in the food and beverage sector listed on the Indonesia Stock Exchange in 2022-2024. The population used in this study was 32 companies in the food and beverage sector listed on the Indonesia Stock Exchange during the 2022-2024 period. The sampling method used in this study was purposive sampling. The sample used in this study was 16 food and beverage companies listed on the Indonesia Stock Exchange during the 2022-2024 period. The results showed that profitability, liquidity, and leverage simultaneously had a positive effect on stock prices in the food and beverage sector listed on the Indonesia Stock Exchange during the 2022-2024 period. Profitability, proxied by Return on Equity, had a significant positive effect on stock prices in food and beverage companies listed on the Indonesia Stock Exchange during the 2022-2024 period. Liquidity, as measured by the Current Ratio, had a positive but insignificant effect on stock prices in food and beverage companies listed on the Indonesia Stock Exchange in 2022-2024. Leverage, as measured by the Debt to Equity Ratio, had a significant positive effect on stock prices in food and beverage companies listed on the Indonesia Stock Exchange in 2022-2024.
Integrity as a Moderator of the Influence of the Internal Control System on Accounting Fraud I Gst. B. Ngr. P. PUTRA; Ida Ayu Dinda Priyanka MAHARANI
International Journal of Environmental, Sustainability and Social Science Vol. 7 No. 5 (2026): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i5.1159

Abstract

Organizations in the financial sector, like the Village Credit Institution (LPD) in Bali, are highly prone to accounting fraud. Despite their importance, fraudulent actions by LPD managers are still common. To reduce fraud, an effective internal control system is essential. Motivated by inconsistent results in previous studies, this research introduces individual integrity as a moderating variable. The study focuses on LPDs in Badung Regency, using purposive sampling to select participants based on specific criteria. The criteria used as the basis for selecting sample members in this study were LPDs with healthy and fairly healthy categories, totaling 71 LPDs. Meanwhile, the respondents to the study in each LPD were the Head of LPD, LPD Treasurer and Credit Division, while the number of respondents was 213 research respondents. The data analysis technique in this study uses the structural equation modeling (SEM) method based on partial least square (PLS). The statistical test results obtained the results that the internal control system variable has a significant negative effect on the tendency of accounting fraud. While the individual integrity level variable strengthens the influence of the internal control system on the tendency of accounting fraud.
Risk Management as a Moderator of the Influence of Good Corporate Governance on Corporate Sustainability in Village Credit Institutions Ida Ayu Dinda Priyanka MAHARANI; Ida Bagus Gde Indra Wedhana PURBA
International Journal of Environmental, Sustainability and Social Science Vol. 7 No. 5 (2026): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i5.1161

Abstract

Village Credit Institutions (hereinafter referred to as LPD) in Bali were established based on Bali Regional Regulation Number 2 of 2002 and have been amended several times. The existence of LPD is needed to ensure the realization of the welfare of the traditional village community. LPD must continue to strive so that its sustainability is maintained properly. A number of LPDs in Bali have developed well and their benefits are felt by the village community, but there are also LPDs in a number of villages that have not been able to develop well, and some are even not operating. Based on these conditions, this study was conducted to analyze a number of factors that can affect the sustainability of LPDs in Bali. This study focuses on those that are most likely to affect the sustainability of LPDs, This study focuses on good corporate governance and credit risk management in LPDs in Gianyar Regency. Good corporate governance includes six dimensions: participation, responsibility, independence, fairness, accountability, and transparency. Corporate sustainability is assessed through economic, social, and environmental performance. The research sampled 84 healthy LPDs registered with the Village Credit Institution Empowerment Institution (LPLPD) using purposive sampling. The LPD chairpersons served as respondents, and data analysis was conducted using the structural equation modeling (SEM) method based on partial least squares (PLS).
The The Role of Financial Knowledge in Moderating the Effect of Entrepreneurial Leadership on Financial Performance in the Creative Industry in Gianyar Regency Ida Ayu Dinda Priyanka MAHARANI; Ida Bagus Gde Indra Wedhana PURBA
International Journal of Environmental, Sustainability and Social Science Vol. 6 No. 6 (2025): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v6i6.1649

Abstract

The creative industry is one form of business that plays a role in supporting the tourism sector. However, the creative industry faces challenges in maintaining its financial performance. Strategies are needed to encourage improved financial performance in the creative industry, utilizing the concepts of entrepreneurial leadership and financial knowledge. The integration of entrepreneurial leadership and financial knowledge provides new insights into improving the financial performance of the creative industry. The purpose of this study is to analyze the influence of entrepreneurial leadership on financial performance and examine the moderating role of financial knowledge in this relationship. This research employs quantitative methods, and the research procedure employed a questionnaire. The sample in this study was the creative industry (wood craft and craft industries) in Gianyar Regency. The sample size was 35. The collected data were processed using structural equation modeling (SEM) based on partial least squares (PLS).
Transformasi Digital UMKM melalui QRIS, Literasi Keuangan, Pembiayaan Digital KKN Desa Siangan I Gst. B. Ngr. P. Putra; Ida Ayu Dinda Priyanka Maharani; Anak Agung Ketut Jayawarsa
Journal Inclusive Society Community Servies Vol. 4 No. 4 (2026): Agust 2026
Publisher : Yayasan Putra Adi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61402/isco.v4i4.646

Abstract

Desa Siangan, Kabupaten Gianyar, merupakan salah satu wilayah yang memiliki aktivitas ekonomi masyarakat yang didukung oleh keberadaan Usaha Mikro, Kecil, dan Menengah (UMKM). UMKM memiliki peranan penting dalam menunjang perekonomian masyarakat melalui penciptaan sumber pendapatan, penyediaan lapangan pekerjaan, serta pemenuhan kebutuhan barang dan jasa bagi masyarakat. Seiring dengan perkembangan teknologi informasi dan transformasi ekonomi digital, pelaku UMKM perlu memiliki kemampuan untuk beradaptasi dengan perubahan dalam pola transaksi, pengelolaan keuangan, serta akses terhadap layanan keuangan digital. Perkembangan teknologi juga telah mendorong semakin mudahnya masyarakat mengakses berbagai layanan keuangan digital, termasuk pinjaman online. Adapun permasalahan yang dihadapi oleh UMKM di Desa Siangan yakni Belum Optimalnya Pemanfaatan Pembayaran Digital, Rendahnya Literasi Keuangan Pelaku UMKM, serta Rendahnya Pemahaman terhadap Risiko Pinjaman Online. Oleh karena itu, melalui kegiatan KKN Reguler Universitas Warmadewa menawarkan program kerja yakni Pembuatan dan Pendampingan Penggunaan QRIS, Sosialisasi Literasi Keuangan UMKM, Sosialisasi Pinjaman Online yang Aman dan Bertanggung Jawab. Melalui kegiatan KKN Reguler Universitas Warmadewa, diharapkan dapat meningkatkan kemampuan pelaku UMKM dalam memanfaatkan layanan keuangan digital secara aman, bijak, dan produktif melalui penggunaan QRIS, penguatan literasi keuangan, serta pemahaman mengenai pembiayaan digital yang bertanggung jawab.