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All Journal Jurnal Ilmiah Akuntansi dan Humanika Ekuitas: Jurnal Pendidikan Ekonomi Ekuitas Jurnal Pnedidikan Ekonomi
Gunawan, Putu Wahyu
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Humanities Economics, Econometrics & Finance Education Social Sciences

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Fenomena Arisan Lunas di LPD Desa Adat Gesing Gunawan, Putu Wahyu; Darmawan, Nyoman Ari Surya
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.35149

Abstract

Arisan Lunas is a brand new program that has been started by several Village Kredit Institution (LPD) to earn funding resources from village communities, LPD Desa Adat Gesing is one of the LPDs which implemented the Arisan Lunas program in its business activities. The uniqueness of Arisan Lunas with social gathering in general was, when the participant's number issued in the lottery, all member’s obligations would be completed or they were no need to pay dues for the following month. This topic became interesting to study in order to find out: 1) the Arisan Lunas management system at the LPD Desa Adat Gesing, 2) the prospect for the sustainability of the Arisan Lunas program at the LPD Desa Adat Gesing. In this study used qualitative methods. Data were collected through in-depth interview processes, observation, and documentation study. The results of this study state that: 1) Arisan Lunas LPD Desa Adat Gesing is well managed through clear rules and procedures, in finansial records even though it is not in accordance with generally accepted accounting standards but easily understood by employees, and profit calculations that have been planned by the LPD and 2) seen from the financial and non-financial aspects of the Arisan Lunas LPD Desa Adat Gesing program has a prospect of sustainability.
Menguak Motif Dibalik Initial Public Offering Studi pada PT Lovina Beach Brewery Tbk Gunawan, Putu Wahyu; Darmawan, Nyoman Ari Surya
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 12 No. 2 (2024)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v12i2.89358

Abstract

This research examines the business journey of PT Lovina Beach Brewery Tbk, an alcoholic beverage industry company operating in Bali, as well as the reasons and motives of the company in carrying out its Initial Public Offering (IPO). The research method used is qualitative with a descriptive approach. Data were collected through in-depth interviews, document analysis, and observations of the dynamics at the business location and the company's environment. Data analysis was performed using triangulation techniques to ensure the validity and reliability of the findings. The main focus of the research is the socio-cultural aspects of Bali, which are very influential in the IPO process and the company's motivation for conducting the IPO. This research found that social, cultural, and religious aspects have significant implications for the company's business journey from its inception to the IPO. This research found three main motives in the implementation of PT Lovina Beach Brewery Tbk's IPO, namely: (1) funding motives for expansion and increased production capacity, (2) motives for increasing company prestige related to strengthening image and branding through stock listing on the stock exchange, and (3) synergy motives with sister companies within the group through cross-ownership. This research contributes to the development of IPO motive theory and provides considerations for business actors in the mikol industry in IPO strategies with local wisdom, as well as for the government or capital market authorities in formulating policies related to the strictly regulated mikol industry.
Menguak Motif Dibalik Initial Public Offering Studi pada PT Lovina Beach Brewery Tbk Gunawan, Putu Wahyu; Darmawan, Nyoman Ari Surya
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 12 No. 2 (2024)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v12i2.89358

Abstract

This research examines the business journey of PT Lovina Beach Brewery Tbk, an alcoholic beverage industry company operating in Bali, as well as the reasons and motives of the company in carrying out its Initial Public Offering (IPO). The research method used is qualitative with a descriptive approach. Data were collected through in-depth interviews, document analysis, and observations of the dynamics at the business location and the company's environment. Data analysis was performed using triangulation techniques to ensure the validity and reliability of the findings. The main focus of the research is the socio-cultural aspects of Bali, which are very influential in the IPO process and the company's motivation for conducting the IPO. This research found that social, cultural, and religious aspects have significant implications for the company's business journey from its inception to the IPO. This research found three main motives in the implementation of PT Lovina Beach Brewery Tbk's IPO, namely: (1) funding motives for expansion and increased production capacity, (2) motives for increasing company prestige related to strengthening image and branding through stock listing on the stock exchange, and (3) synergy motives with sister companies within the group through cross-ownership. This research contributes to the development of IPO motive theory and provides considerations for business actors in the mikol industry in IPO strategies with local wisdom, as well as for the government or capital market authorities in formulating policies related to the strictly regulated mikol industry.
Co-Authors Ari Surya Darmawan