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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Jurnal Bakti Saraswati EKONOMIS : Journal of Economics and Business JURNAL PENDIDIKAN TAMBUSAI Studi Akuntansi dan Keuangan Indonesia (SAKI) Journal of Applied Management and Accounting Science (JAMAS) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Journal of International Conference Proceedings JURNAL AKUNTANSI DAN BISNIS Jurnal Indonesia Sosial Teknologi Jurnal Indonesia Sosial Sains International Journal of Application on Economics and Business Integration: Journal Of Social Sciences And Culture Jurnal Inovasi Akuntansi Jurnal Pengabdian Masyarakat SENEMA
Luh Putri Mas Mirayani
Fakultas Ekonomi Dan Bisnis, Universitas Mahasaraswati, Bali, Indonesia
Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences Other

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IMPACT OF DIVIDEND POLICY ON FIRM PERFORMANCE: MODERATING ROLE OF CREDIT RISK Bagiana, I Kadek; Rengganis, RR. Maria Yulia Dwi; Mirayani, Luh Putri Mas; Setiawati, Luh Pande Eka
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.998

Abstract

This study examines the impact of Dividend Payout Ratio (DPR) on firm performance, measured by Return on Assets (ROA), in Indonesian banking companies, with Non-Performing Loans (NPL) as a moderating variable. Using secondary data from the financial statements of 11 banks listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, this research employs Moderating Regression Analysis (MRA) to test three hypotheses. The results indicate that DPR has a significant positive effect on ROA, supporting the hypothesis that higher dividend payouts enhance firm performance by attracting and retaining investors and signaling financial health. Conversely, NPL does not have a statistically significant direct effect on ROA, nor does it moderate the relationship between DPR and ROA. This suggests that while DPR is crucial for improving firm performance, the role of credit risk, as measured by NPL, does not significantly alter this relationship in the context of the studied banking companies. The R-squared value of the regression model is approximately 0.53, indicating that DPR and NPL explain 53% of the variability in ROA. These findings imply that dividend policies can be pursued independently of the current levels of non-performing loans, simplifying decision-making processes regarding dividend strategies. However, banks must continue to manage NPLs effectively for overall financial health. The study's limitations include a limited sample size and the exclusion of other potential moderating variables, suggesting areas for future research to provide a more comprehensive understanding of the factors influencing firm performance in the banking sector.
FACTORS INFLUENCING FINANCIAL STATEMENT INTEGRITY: A STUDY ON PROPERTY AND REAL ESTATE COMPANIES Eka Setiawati, Luh Pande; I Kadek Bagiana; Luh Putri Mas Mirayani
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.999

Abstract

This study takes place from 2021–2024 to investigate the integrity of the financial statements of property and real estate companies listed on the IDX and how variables like good corporate governance (GCG), company size, and leverage affected it. The objective of this study is to investigate the relationships between conservative indexes for financial statement accuracy and institutional ownership, managerial ownership, independent commissioners, company size, and leverage. This research examines the impact of these variables on financial statement integrity using multiple linear regression analysis and a sample of 64 organizations. The results demonstrate that institutional ownership, managerial ownership, and independent commissioners positively affect the accuracy of financial statements, whereas business size and leverage have significant negative impacts. These results provide valuable insights into the role of corporate governance mechanisms and firm characteristics in enhancing the transparency and reliability of financial reporting in the real estate and property sector.
Impact of Internal Financial Factors on Firm Value in Indonesian Manufacturing Firms (2021–2023) MIRAYANI, Luh Putri Mas; YUESTI, Anik; MAHARANI, Anak Agung Ayu Trisna
Integration: Journal Of Social Sciences And Culture Vol. 3 No. 1 (2025): Integration: Journal Of Social Sciences And Culture (January – March 2025)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijssc.v3i1.265

Abstract

Purpose:Manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period will be the focus of this study, which seeks to investigate the effect of company value on profitability, debt policy, firm size, firm age, and dividend policy. Firm value is a key measure for investors in assessing company performance and long-term viability. This research is motivated by the volatility in stock prices among manufacturing firms, which raises concerns about the factors that drive firm valuation.Methodology:The study employs an explanatory research design and a quantitative technique. Firm value is measured using the Price to Book Value (PBV) ratio. The independent variables include profitability (ROA), debt policy (DER), firm size (SIZE), firm age (AGE), and dividend policy (DPR). The population consists of 165 manufacturing firms listed on IDX, and 54 firms were selected through purposive sampling, resulting in 162 observations. Using SPSS's multiple linear regression, we analyzed data extracted from yearly financial reports.  To make sure the model was valid, we ran the traditional assumption tests (for normalcy, multicollinearity, heteroscedasticity, and autocorrelation) before we tested our hypotheses.Findings:The findings indicate that profitability, debt policy, and business size exert a substantial and favorable impact on firm value.  Conversely, company age and dividend policy exhibit no substantial impact.  The modified R² value of 0.801 indicates that 80.1% of the variance in firm value is accounted for by the model.Implication:Managers are encouraged to improve profitability, manage debt prudently, and expand operational scale to enhance investor confidence and firm value. Future study may incorporate variables such as company governance and institutional ownership to yield more comprehensive findings.
PELATIHAN PENGGUNAAN APLIKASI DIGITAL QRIS SEBAGAI ALAT PEMBAYARAN PADA UMKM TENUN LESTARI BALI I Gusti Ayu Ratih Permata Dewi; Luh Putri Mas Mirayani; Putu Gede Wahyu Satya Nugraha
BESIRU : Jurnal Pengabdian Masyarakat Vol. 2 No. 5 (2025): BESIRU : Jurnal Pengabdian Masyarakat, Mei 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/besiru.v2i5.1283

Abstract

Penggunaan QRIS juga mendukung inklusi keuangan, di mana pelaku UMKM yang sebelumnya belum tersentuh layanan perbankan kini dapat terhubung dengan sistem keuangan digital.  Program pengabdian masyarakat dilakukan pada usaha dagang dan produksi kerajinan tenun “Tenun Lestari” yang terletak di Kota Denpasar, Provinsi Bali. Tenun Lestari merupakan mitra yang dimiliki oleh I Made Mertadana sekaligus sebagai pembuat/ pengrajin kerajinan tenun. Pelatihan penggunaan aplikasi digital QRIS bagi pelaku UMKM yang dilaksanakan melalui kegiatan pengabdian kepada masyarakat memberikan dampak positif yang signifikan. Kegiatan ini berhasil meningkatkan literasi digital peserta, khususnya dalam hal sistem pembayaran nontunai, serta mendorong mereka untuk mulai mengadopsi QRIS dalam kegiatan usaha sehari-hari. Diperlukan tindak lanjut berupa pendampingan berkala untuk membantu pelaku UMKM yang masih mengalami kendala dalam penggunaan aplikasi atau pengelolaan QRIS dalam operasional usaha.
Employee Engagement and Organizational Commitment as Mediators: The Impact of Green HRM on Employee Performance Permadi, I Komang Oka; Purnawan, I Kadek; Mirayani, Luh Putri Mas; Sanjiwani, Putu Ari Pertiwi
Ekonomis: Journal of Economics and Business Vol 9, No 2 (2025): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i2.2465

Abstract

This study aims to determine the effect of G-HRM on employee performance by considering the mediating function of employee engagement and organizational commitment. This study used quantitative methods and collected data through a survey among 70 staff members from 10 Fitness Plus outlets in Bali. Structural Equation Modeling (SEM) data analysis was used to determine the relationship between variables and the possible mediating role. The results revealed that, both directly and through higher employee engagement, G-HRM significantly improves employee performance. The relationship between G-HRM and employee performance is largely mediated by employee engagement. In contrast, organizational dedication does not show a significant mediating effect on this relationship. In addition, this study also found that G-HRM can improve employee performance, the effect is most significant if accompanied by increased employee emotional involvement in their work.
Determinants of Financial Factors on Cash Dividend Policy: An Empirical Study on The Manufacturing Sector in Indonesia Kepramareni, Putu; Mirayani, Luh Putri Mas
Juara: Jurnal Riset Akuntansi Vol. 15 No. 2 (2025): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v15i2.12399

Abstract

This study examines the influence of financial ratios on cash dividends in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Utilizing multiple linear regression analysis, this research assesses cash dividends as the dependent variable against independent variables including cash ratio, accounting income, operational cash flow, and earnings per share (EPS). The findings reveal that cash ratio and EPS have a significant positive effect on cash dividends. In contrast, accounting income shows a significant negative influence, while operational cash flow has no significant impact. The model demonstrates strong predictive power, with the independent variables explaining 92% of the variance in cash dividends. These results highlight the critical role of financial ratio analysis for investors in making investment decisions and provide valuable insights for corporate managers in shaping dividend policies.
Co-Authors A.A Sagung Istri Pramanaswari A.A. Sagung Istri Pramanaswari Anik Yuesti Eka Setiawati, Luh Pande Elisabeth Ria Viana Praningtyas I Gusti Ayu Listya Putri I Gusti Ayu Ratih Permata Dewi I Gusti Putu Eka Rustiana Dewi I Kadek Adi Suswandayana I Kadek Bagiana I Kadek Elva Sugiantara I Komang Oka Permadi I Made Aditya Wardana I Made Edi Saputra Mahendra Ida Ayu Ratih Manuari Idayani, Ni Putu Tisha Manika Kadek Indah Kusuma Dewi Komang Febri Mandala Putra MAHARANI, Anak Agung Ayu Trisna Ni Kadek Andry Dwi Putri Ni Luh Gede Dahlia Prilistika Ni Luh Nyoman Sherina Devi Ni Made Dwi Puspitawati Ni Putu Chintya Pradnyandari Nyoman Agus Chandra Sekharendra Pande Ketut Ribek Pramanaswari, A.A Sagung Istri Purnawan, I Kadek Putu Ari Pertiwi Sanjiwani Putu Ayu Anggya Agustina Putu Gede Wahyu Satya Nugraha Putu Kepramareni Rini Subekti RR. Maria Yulia Dwi Rengganis Setiawati, Luh Pande Eka Yenny Verawati Yura Karlinda Wiasa Putri