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PENGARUH PENGETAHUAN KEUANGAN, FINANCIAL TECHNOLOGY DAN INKLUSI KEUANGAN TERHADAP KINERJA KEUANGAN PADA UMKM KULINER KOTA DENPASAR Rismayanti, Ni Putu Eka; Gama, Agus Wahyudi Salasa; Astiti, Ni Putu Yeni
EMAS Vol. 6 No. 12 (2025): EMAS
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/emas.v6i12.13232

Abstract

Pengetahuan keuangan penting untuk merencanakan usaha dan strategi penjualan. Salah satu inovasi utama saat ini adalah financial technology (fintech), yang membantu pelaku UMKM melalui pembayaran digital dan pinjaman modal. Inklusi keuangan dan fintech menjadi solusi untuk meningkatkan akses dan layanan keuangan, yang dapat memperbaiki kinerja keuangan UMKM. Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan keuangan, financial technology, dan inklusi keuangan terhadap kinerja keuangan pada UMKM Kuliner Kota Denpasar. Populasi pada penelitian ini adalah UMKM yang bergerak di sektor Kuliner sebanyak 10.814 UMKM dan untuk penentuan sampel menggunakan rumus T Yamane dengan tingkat presisi ditetapkan sebesar 10% yakni 100 responden UMKM. Teknik analisis data dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa pengetahuan keuangan, financial technology, dan inklusi keuangan masing-masing berpengaruh positif dan signifikan terhadap kinerja keuangan. Saran bagi penelitian selanjutnya dapat mengembangkan penelitian ini dengan menambahkan variable lain seperti variabel pengelolaan biaya.
FINANCIAL AND FIRM-SPECIFIC FACTORS AFFECTING CAPITAL STRUCTURE IN PHARMACEUTICAL COMPANIES: EVIDENCE FROM THE INDONESIAN STOCK EXCHANGE (2020-2023) Lestari, Made Mitha; Gunadi, I Gusti Ngurah Bagus; Astiti, Ni Putu Yeni
EMAS Vol. 6 No. 12 (2025): EMAS
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/emas.v6i12.13290

Abstract

The pharmaceutical sector plays a crucial role in health reform. Health issues are closely related to the availability of medicines. The pharmaceutical industry is part of the sector that plays an important role in the availability of various health products that support human quality of life. This study aims to explain the effect of liquidity, company size, profitability, and asset structure on the capital structure of pharmaceutical companies listed on the IDX from 2020 to 2023. The researchers used 11 pharmaceutical companies as the population, which were determined based on the purposive sampling method. The data analysis techniques used by the researchers included classical assumption tests, t-tests, descriptive statistics, F-tests, multiple linear regression analysis, and coefficient of determination tests. The results of the study show that profitability and company size do not significantly affect capital structure, while asset structure and liquidity in the capital structure of pharmaceutical companies listed on the IDX have a significant negative effect. Suggestions for further research include developing this study by adding other variables.
The Effect of Company Size, Capital Structure, and Profitability on Company Value in Transportation Companies Listed on The Indonesian Stock Exchange Period 2021-2023 Ratmiasih, Ni Putu Ari; Gama, Agus Wahyudi Salasa; Astiti, Ni Putu Yeni
EMAS Vol. 7 No. 1 (2026): EMAS
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/emas.v7i1.13376

Abstract

Effective and efficient utilization of company resources is essential to demonstrate the condition of a company, which is usually presented in financial reports. This study aims to explain the effect of company size, capital structure, and profitability on company value in transportation companies listed on the Indonesia Stock Exchange for the period 2021-2023. The population used in this study is transportation companies listed on the Indonesia Stock Exchange. The sample in this study uses all transportation companies on the Indonesia Stock Exchange from 2021 to 2023 with a saturated sampling technique. The analysis method used in this study is multiple linear regression analysis. The results of this study indicate that company size, capital structure, and profitability in transportation companies have a significant positive effect on company value. Suggestions for further research include developing this study by adding variables and company sectors.
Pengaruh Kepuasan Kerja dan Komitmen Organisasi Terhadap Retensi Karyawan Pada PT Alex Villas Concrete Mengwi Cahyadi, Komang Alex Fajar; Astiti, Ni Putu Yeni; Adhika, I Nyoman Resa
EMAS Vol. 7 No. 1 (2026): EMAS
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/emas.v7i1.13377

Abstract

Sumber daya manusia merupakan faktor kunci dalam keberhasilan perusahaan karena perannya yang sangat penting dalam menjalankan fungsi dan mencapai tujuan organisasi. Karyawan diharapkan dapat melaksanakan tugas dan tanggung jawab dengan penuh semangat dan dedikasi untuk mencapai target yang ditetapkan. Permasalahan rendahnya tingkat retensi karyawan masih menjadi tantangan bagi perusahaan, termasuk PT. Alex Villass Concrete Mengwi. Penelitian ini bertujuan untuk menganalisis pengaruh kepuasan kerja dan komitmen organisasi terhadap retensi karyawan di perusahaan tersebut.Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data dikumpulkan melalui kuesioner yang disebarkan kepada 47 responden yang merupakan karyawan PT. Alex Villass Concrete Mengwi. Teknik analisis data yang digunakan adalah regresi linier berganda untuk melihat sejauh mana pengaruh kepuasan kerja dan komitmen organisasi terhadap retensi karyawan.Hasil penelitian menunjukkan kepuasan kerja memiliki pengaruh positif dan signifikan terhadap retensi karyawan. Kepuasan kerja berpengaruh positif dan signifikan terhadap komitmen organisasi. Komitmen organisasi juga terbukti berpengaruh positif dan signifikan terhadap retensi karyawan. Berdasarkan hasil ini, perusahaan disarankan menciptakan lingkungan kerja yang lebih mendukung, memberikan kompensasi yang adil, dan mendorong loyalitas karyawan agar tingkat retensi dapat ditingkatkan.   Human resources constitute a pivotal element in the success of a company, owing to their indispensable role in executing operations and attaining organizational objectives. Employees are expected to carry out their duties and responsibilities with enthusiasm and dedication in order to achieve the targets set. The issue of low employee retention rates continues to present a significant challenge for companies, including PT. Alex Villas Concrete Mengwi. The objective of this study is to examine the impact of job satisfaction and organizational commitment on employee retention within the company. The present study employs a quantitative approach, utilizing a survey method. The data presented herein was collected through the administration of questionnaires to 47 respondents, all of whom were employees of PT. Alex Villas Concrete Mengwi. The data analysis technique employed was multiple linear regression, the objective of which was to ascertain the extent of the influence of job satisfaction and organizational commitment on employee retention. The findings indicated that job satisfaction exerted a positive and significant influence on employee retention. Job satisfaction has been demonstrated to exert a positive and significant effect on organizational commitment. Organizational commitment has been demonstrated to exert a positive and significant influence on employee retention. In light of these findings, it is recommended that the company implement measures to foster a more supportive work environment, ensure equitable compensation, and promote employee loyalty to enhance retention rates.
PELATIHAN DAN PENDAMPINGAN SISTEM KEUANGAN TERKOMPUTERISASI UNTUK KEBERLANJUTAN USAHA UMKM Astiti, Ni Putu Yeni; Jayanegara, I Nyoman; Dwipa, I Made Suryana
Jurnal Abdi Insani Vol 12 No 12 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i12.3068

Abstract

In today's digital age, the use of computerized financial reporting systems has become an urgent need for MSMEs to be able to compete and survive in the long run. Therefore, intervention in the form of training and mentoring is needed, focusing on increasing the capacity of MSME actors in preparing technology-based financial reports. Based on initial interviews with the business owner, it was found that the financial record-keeping system is still done simply and is not structured, only recording sales on sales invoices. Sales and purchase transactions are only recorded manually on sales invoices without any periodic financial statements. The purpose of this Community Partnership Service activity is to apply accounting bookkeeping applications to record business transactions in order to generate accurate financial statements. The benefits of this service activity are to increase business competitiveness and sustainability. The implementation method for this activity includes several stages. The first stage of the service activity was for the service team to conduct interviews and discussions with the owner of the Asri Dewi MSME. The second stage was for the service team to provide material on simple bookkeeping that could be used by MSMEs. The third stage was for the service team to conduct simulations on recording financial statements. The fourth stage is monitoring and evaluation. The monitoring and evaluation results show that financial recording thru the computerized financial system has met the activity's objectives. The post-test results showed an average increase of 50% compared to the pre-test results, indicating an improvement in the partners' conceptual understanding of computerized financial systems, the functions of Microsoft Excel in financial record-keeping, and awareness of the importance of efficiency and accuracy in managing business finances. This reflects the success of the mentoring activities in improving digital financial literacy and competence at the knowledge level.
Upaya Meningkatan Pengiriman, Penataan Layanan Dan Promosi Digital Pada Agen JNE Express Ni Nyoman Imas Pradnyanita Wistarini; Ni Putu Yeni Astiti
Jurnal Dharma Jnana Vol. 5 No. 3 (2025): JURNAL DHARMA JNANA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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

Abstract

Pengabdian masyarakat merupakan salah satu bentuk kontribusi mahasiswa dalam mengatasi permasalahan yang ada di masyarakat. Kegiatan ini bertujuan untuk meningkatkan kualitas layanan dan strategi pemasaran Agen JNE Express melalui penataan layanan yang nyaman dan optimalisasi promosi digital. Dengan memanfaatkan platform digital dan konten yang informatif, kegiatan ini diharapkan dapat meningkatkan jumlah pengiriman dan pendapatan operasional, serta memperkuat posisi Agen JNE Express di industri jasa ekspedisi. Metode yang digunakan pada penelitian ini adalah metode observasi dengan menggunakan pendekatan dan strategi yang melibatkan aspek pendampingan, pelatihan, dan pemberdayaan masyarakat. Hasil kegiatan menunjukkan ada kenaikan yang signifikan terhadap karyawan. Karyawan mulai memahami cara menggunakan media sosial dan infomasi layanan dengan tepat dan baik serta mengubah situasi tempat lebih nyaman.
Co-Authors A.A. Putu Nikkita Devi Agus Wahyudi Salasa Gama Alessandra Yuricha Alfonsia Klofilda Suryati Anak Agung Gede Sugianthara Anak Agung Putra Mahardika Anak Agung Putu Agung ANGGRAINI , Ni Putu Nita Artini, Ni Luh Putu Putri Asih, Ni Nyoman Seri Astari, Ni Made Putri Atika Yuniarti Bira, Ni Putu Rifani Budiani, Ni Putu Dewi Cahyadi, Komang Alex Fajar Cahyani, Ni Kadek Intan Dwi Cahyani, Ni Putu Diah Carina , Tiara Desak Nyoman Sri Pratiwi Dewa Gede Agung Aditya Putra Dewa Gede Agung Aditya Putra Dewi , Ni Luh Putu Cahya Dewi, Ni Luh Yulia Triana Diah Ayu Marta Budiawati Dwinata JS, I Putu Wahyu Dwipa, I Made Suryana Evitasari, Ni Kadek G. Oka Warmana G. Oka Warmana, G. Oka Gde Bagus Brahma Putra Gede Upadana Mahendra Wiyasa Gek Komang Putri Trijayanti Gissella Nurcahyani Suharto Gunari, Kadek Diah Gusti Ayu Kade Agung Sintya Prama Dewi Gusti Ayu Komang Mirah Ananda Hardayani, Ni Putu Ayu Savitri I Dewa Ayu Prajaniti Arimerta I Dewa Gede Agung Pandawana I Dewa Gede Palguna Widya I Dewa Made Arik Permana Putra I Gede Arya Lilacita I Gst. Ngr Wiliada P.P I Gusti Agus Sedana Yoga I Gusti Ayu Dhian Wahyuni I Gusti Ayu Diah Listhya Artarini I Gusti Ayu Imbayani I Gusti Ayu Istri Prabhawati I Gusti Ngurah Bagus Gunadi I Gusti Putu Eka Rustiana Dewi I Kadek Dicky Pranayudha I Kadek Gelgel Deddy Setiawan I Kadek Tisna Muliantika I Ketut Indrayana I Ketut Wahyu Suputra I Komang Yudi Ferdiawan I Made Surya Prayoga I Nengah Aristana I Nyoman Jayanegara I Nyoman Resa Adhika I Nyoman Resa Adhika I Nyoman Resa Adhika, I Nyoman Resa I Nyoman Teddy Saputra I Putu Bagus Ade Satyawan I Putu Eka Krisna Santika Wira Anantha I Putu Ngurah Rizky Andika I Putu Wahyu Dwinata JS I Wayan Sucipta Wibawa Ida Ayu Dinda Pryanka Maharani Ida Ayu Made Ari Widyawati Ida Bagus Panji Sedana Jantina, Ni Wayan JS, I Putu Wahyu Dwinata Jyotika Artha Sadiwi, Ni Putu Kadek Adi Pratama Hendra Kadek Agustini Dwi Putri Kadek Aritisna Widiantari Kadek Erika Wahyuni Kadek Ika Silvia Dewi Kadek Oki Setiawan Kadek Okta Mega Handayani Kadek Yobi Dharma Putra Kadek Yobi Dharma Putra Kadek Yuliari Khrisna, Putu Gede Indra Kiki Akbar Rizki Komang Ayu Diantini Krisnayanthi, Ni Made Dian Lestari, Made Mitha Lestari, Putu Eka Cindy Luh Buderini Luh Depi Julia Adnyani Luh Tina Resmayani M. Alfian Firmansyah Made Ari Sawitri Devi Made Dewani Putri Pertiwi Made Dina Garciana Made Edy Septian Santosa Made Febri Wiracahyani Made Ika Prastyadewi Made Pradnyan Permana Usadi Md Inneke Wirami Wirastuti Mentari, Ni Made Indah Mentari, Ni Made Indah Mentari Mifthahul Hidayah Monika Tamaka Nadira, Ni Made Ayu Ni Gusti Ayu Sri Ari Purnama Ni Kadek Alit Budiartini Ni Kadek Ayu Purwaningsih Ni Kadek Ayu Puspa Dewi Ni Kadek Dwi Pratiwi Ni Kadek Irien Asmarianti Ni Kadek Mellyna Dewi Ni Kadek Nonik Rasminingsih Ni Kadek Saras Jenita Ni Kadek Yuniparmini Ni Ketut Ayu Shantiani Ni Ketut Ricca Widya Dharma Putri Ni Ketut Suwantari Ni Komang Ayu Sapitri Ni Komang Ayu Suarningsih Ni Komang Ayu Sukmawati Ni Komang Ayu Trisnadewi Ni Komang Ayu Wintari Ni Komang Gita Wahyuni Ni Komang Lisnawati Ni Komang Srianingsih Ni Komang Tristiani Ni Luh Ayu Meilan Sulasmini Ni Luh Candra Dewi Ni Luh Dita Devi Antari Ni Luh Eka Febriyanti Ni Luh Gede Lora Pranciska Ni Luh Putu Kristina Dewi Ni Luh Putu Rita Yudihari Ni Luh Putu Rita Yudihari Ni Luh Putu Wiagustini Ni Made Anisa Wira Setia Prema Sundhari Ni Made Dwi Puspitasari Ni Made Dwi Puspitawati Ni Made Indah Mentari Ni Made Indah Mentari Ni Made Indah Mentari, Ni Made Ni Made Leli Gita Wiswana Ni Made Mia Yuwita Sari Ni Made Rai Sucita Wati Ni Made Wika Riandani Ni Nengah Arya Puspita Dewi Ni Noman Ari Novarini Ni Nyoman Ari Novarini Ni Nyoman Ayu Windasari Ni Nyoman Imas Pradnyanita Wistarini Ni Nyoman Suryani Ni Pande Kadek Lusyana Paramitha Astiti Ni Putu Anggariani Ni Putu Atika Putri Ni Putu Ayu Savitri Hardayani Ni Putu Ayu Savitri Hardayani Ni Putu Ayu Savitri Hardayani Ni Putu Diah Anggreni Ni Putu Diah Puspita Dewi Ni Putu Grivia Oktanaryanti Ni Putu Lisa Ernawatiningsih Ni Putu Meisa Dian Pratiwi Ni Putu Meliani Ni Putu Monyati Ni Putu Tasiya Purnama Dewi Ni Putu Winda Lestari Putri Ni Putu Yulik Paramitha Ni Putu Yuniari Ni Wayan Budiasih Ni Wayan Dessy Lindayanti Ni Wayan Eka Mitariani Ni Wayan Jantina Ni Wayan Okti Anggriani Ni Wayan Putri Indriyani Ni Wayan Rustiarini Ni Wayan Sulistiyani Niluh Komang Tri Devacandradewi Nopiyanti, Ni Made Noviana Dewi Setianingrum Nyoman Yudha Astriayu Widyari Padmaningrum, Ni Made Pande Ni Luh Eka Dwi Payanti Prasasti, Andien Shelomitta Dewi Pratiwi, Ida Ayu Putu Eka Purnami, Kadek Diah Puspayanti, Ni Luh Ayu Putra , I Dewa Made Arik Permana Putra, Kadek Yobi Dharma Putri, Ni Putu Geopani Putu Agustini, Ni Luh Putu Aldi Wiguna Putu Aristya Evilia Cahyani Putu Candrika Febriyanti Putu Chintia Pramesti Putu Gede Indra Khrisna Putu Gede Indra Khrisna Putu Ira Tresna Yanti Putu Kepramareni Putu Melisa Dewi Jayanti Putu Ratih, Ida Ayu Putu Soniami Putu Wenny Saitri Raharja, Made Agung Ramadani, Ni Kadek Riska Ratihningih, Ni Kadek Sri Ratmiasih, Ni Putu Ari Risa, Ni Luh Putu Rismayanti, Kadek Intan Rismayanti, Ni Putu Eka Sang Ayu Riska Dwiyantari Sedana, I Gede Wahyu Stanley Matius Danny Tarigant Sukmayani, Ni Putu Sulistiyani, Ni Wayan Suryanti, Ni Wayan Swari, Ni Made Ary Diana Pradnya Taupik Rusdi Tiara Carina Tri Widia Ningsih, Komang Trisnayanti, Ni Made Yeyen Tude Wahyu Wira Permana Usadi, Made Pradnyan Permana Wibawa, Ida Bagus Artha Sada Widyantari, Ni Wayan Diah Nanda Wijayanti, Putu Yunita Wulandari, Luh Ayu Trisna Yasa, I Komang Agus Merta Yemima Youriza Yemima Youriza Yudihari, Ni Luh Putu Rita Yuliani, Ni Putu