Claim Missing Document
Check
Articles

Cash Flow Management and Earnings Sustainability in Member-Based Financial Institutions: Evidence from Indonesia Budiasni, Ni Wayan Novi; Aryani, Ni Luh Putri; Hamzah, Muhammad Luthfi; Ugli, Tilovmurodov Dostonbek Furqat
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 2 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i2.1564

Abstract

This study analyzes cash flows and earnings quality at KSP Karya Abadi in Pemaron Village over 2021–2023. The research uses a descriptive quantitative method with a financial statement approach, focusing on income statements and cash flow reports. The results show that although net income fluctuated—decreasing in 2022 and rising significantly in 2023—the efficiency of earnings, as measured by the Net Profit Margin (NPM), declined from 62.8% in 2021 to 57.1% in 2022 and remained stagnant in 2023. Operating cash flows remained positive throughout the three years, reflecting the cooperative’s ability to generate cash from its core business activities. Earnings quality, assessed by comparing operating cash flows to net income, was categorized as very good in 2021 and 2022, and moderately good in 2023. These findings emphasize the importance of evaluating the nominal value of earnings and their quality and sustainability over time.
PENGARUH KUALITAS PELAYANAN, HARGA DAN STRATEGI DIGITAL MARKETING TERHADAP MINAT BELI DI UD. SUARNINGSIH Budiasni, Ni Wayan Novi; Puspa Sari, Ketut Intan
Jurnal Daya Saing Vol. 9 No. 3 (2023): Kinerja SDM, Perilaku Konsumen, dan Dinamika Keuangan Perusahaan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v9i3.1409

Abstract

The purpose of this study was to determine the quality of service, price and digital marketing strategy for buying interest at UD. Suarningsih. The total population of customers, both male and female, who are customers at UD stores. Suarningsih while the sample in this study were 81 customers. Methods of data collection by using the SPSS application version 29.00 for windows. The results of the study show that service quality has a positive effect on purchase intention at UD. Suarningsih with t count > t table (3.430 > 1.991) with a significant level of 0.001 <0.005. Prices have a positive effect on buying interest at UD. Suarningsih with a t count > t table (3.419 > 1.991) with a significant level of 0.001 <0.005. Digital Marketing strategy has a positive effect on buying interest at UD. Suarningsih with t count > table (2, 479 > 1991) with a significant level of 0.007 <0.005.
PENGARUH KOMPENSASI, WORK FAMILY CONFLICT DAN BEBAN KERJA TERHADAP KINERJA PERAWAT YANG SUDAH MENIKAH DI RSUD KABUPATEN BULELENG Dina Apriliani, Ni Ketut; Novi Budiasni, Ni Wayan
Jurnal Daya Saing Vol. 10 No. 2 (2024): Kinerja SDM, Perilaku Konsumen, dan Transformasi Bisnis pada Era Digital dan O
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v10i2.1707

Abstract

This study aims to determine the effect of compensation, work family conflict and workload on the performance of married nurses in the Buleleng district hospital. The data collection technique used in this research was a questionnaire format using a Likert meter scale, and 71 married nurse respondents were selected. The data analysis technique used in this research is a multiple linear regression model known as SPSS statistics. The variables used in this research are compensation, work family conflict and workload on performance.The results of this study show that compensation has a positive and significant effect, with the result (9.262) being greater than the t-table (1.660). Work Family conflict has a negative effect (-2.189) and the tcount is greater than the t-table (1.660). Workload has a positive influence, with the result (2.287) having a t-count greater than the t-table (1.660).
ORIENTASI KEWIRAUSAHAAN SAAB MOTE DESA NAGASEPAHA SEBAGAI PRODUK IKONIK Ayuni, Ni Made Sri; Gorda, Anak Agung Ngurah Eddy Supriyadinatha; Budiasni, Ni Wayan Novi
Jurnal Ilmiah Manajemen & Bisnis Vol 4 No 1 (2019)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.335 KB)

Abstract

Orientasi Kewirausahaan Saab Mote Desa Nagasepaha Sebagai Produk Ikonik. Penelitian ini merupakan penelitian kualitatif untuk meneliti penerapan orientasi kewirausahaan saab mote di Desa Nagasepaha sebagai produk ikonik. Penelitian bertujuan ingin mengetahui orientasi kewirausahaan pada usaha kerajinan saab mote di Desa Nagasepaha. Sehingga mampu memberikan suatu kesimpulan tentang dukungan sosial kepada wirausaha untuk melakukan orientasi kewirausahaan agar produk yang dihasilkan menjadi produk ikonik. Penelitian ini mengunakan pendekatan kualitatif dengan metode studi kasus. Data yang dianalisa adalah hasil wawancara dengan pengerajin saab mote, kepala Desa Nagasepaha dan konsumen saab mote. Hasil penelitian menujukan bahwa dukungan sosial merupakan faktor eksternal yang dibutuhkan oleh wirausaha untuk mengembangkan usahanya. Penerapan orientasi kewirausahaan di Desa Nagasepaha belum dilakukan secara maksimal dapat terlihat dari jumlah pengerajin saab mengalami fluktuasi dikarenakan pengerajin belum bisa menjadikan kerajianan saab mote sebagai mata pencarian utama. Motivasi pengerajin sangat diperlukan untuk menginovasi produk agar produk saab mote menjadi produk ikonik.  Kata kunci: dukungan sosial, orientasi kewirausahaan, produk ikonik
KUALITAS MANAJEMEN KEUANGAN PENGERAJIN LUKISAN KACA DI DESA NAGASEPAHA Ayuni, Ni Made Sri; Budiasni, Ni Wayan Novi
Jurnal Ilmiah Manajemen & Bisnis Vol 6 No 1 (2021)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (192.957 KB) | DOI: 10.38043/jimb.v6i1.3037

Abstract

Kualitas Manajemen Keuangan Pengerajin Lukisan Kaca di Desa Nagasepaha. Penelitian ini merupakan penelitian kualitatif untuk meneliti pengelolaan keuangan pengerajin lukisan kaca di Desa Nagasepaha. Penelitian bertujuan ingin mengetahui bagaimana pengerajin mengelola keuangan dilihat dari perencanaan keuangan, pencatatan keuangan, pelaporan keuangan dan pengendalian keuangan.Sehingganantinya hasil penelitian ini mampumemberikan suatu kesimpulan tentang pengelolaan keuangan untuk pengerajin lukisan kaca di Desa Nagasepaha. Penelitian ini mengunakan pendekatan kualitatif dengan metode studi kasus. Data yang dianalisa adalah hasil wawancaradenganpengerajinlukisan kaca. Hasil penelitian menujukan bahwa Pengerajin sudah mampu mengelola keuangan dilihat dari perencanaan akan tetapi pengerajin belum melakukan pencatatan, pelaporan dan pengendalian keuangan sesuai dengan standar akuntansi dan manajemen keuangan. Mengingat belakang pendidikan dan minimnya pengetahuan terhadap pencatatan,pelaporan dan pengendalian keuangan nantinya pengerajin dapat mengikuti pelatihan pencatatan keuangan sesuai dengan standar akuntansi.Diharapkan nantinya semua pengerajin bisa mengunakan kaidah-kaidah pencatatan yang terstruktur. Kata kunci:pengelolaan keuangan, lukisan kaca, Nagasepaha
CONTRIBUTION OF INTERNAL FACTORS THAT INFLUENCE THE FINANCIAL PERFORMANCE OF MSMES Budiasni, Ni Wayan Novi; Ayuni, Ni Made Sri; Pasek, Gede Widiadnyana; Ditami, I Gede Sri; Ardanari, I Gusti Ayu Agung Maesa
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.2382-2391

Abstract

This research aims to explore the implications of factors within MSME entrepreneurs in Buleleng Regency on the financial performance of MSMEs. Considering not only external factors, but also internal factors. The research results show that financial literacy, financial efficacy positively and significantly influence financial performance with locus of control as an intervening variable. The results of this research were obtained by conducting hypothesis testing using the SEM PLS analysis tool. Apart from indirect effects, direct effects can also be stated that the variables financial literacy, financial efficacy, influence locus of control. Likewise, financial literacy and financial efficacy are related to financial performance. And the locus of control over financial performance is also no less important in making a positive contribution.
The Influence Of Financial Literacy, Financial Technology And Income On Financial Behavior Of Students Of Satya Dharma College Of Economics Ayuni, Ni Made Sri; Ariasa, Ketut Simon; Budiasni, Ni Wayan Novi
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 1 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i1.9706

Abstract

This study highlights the growing need for student financial competence amid rapid financial technology development and increasingly complex income management. It examines how financial literacy, financial technology, and income levels influence the financial behavior of students at the Satya Dharma College of Economics. Using a quantitative approach with SEM-PLS, the study involved 83 respondents selected from 498 active students through stratified random sampling and analyzed using SmartPLS. The findings reveal that all three variables—financial literacy, financial technology, and income—positively and significantly affect financial behavior. An R-square value of 0.990 shows that these variables explain 99% of the variation in financial behavior. The results underscore the need to strengthen financial literacy, promote prudent use of financial technology, and improve income management to foster healthier financial habits. This research supports the development of campus financial education programs and provides insights for policymakers to enhance youth financial literacy.