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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi MIX : Jurnal Ilmiah Manajemen JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) at-tamkin: Jurnal Pengabdian kepada Masyarakat International Journal of Supply Chain Management Jurnal Bisnis Terapan Business Management Analysis Journal (BMAJ) Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Abdimas Mandiri Jurnal Riset Bisnis dan Manajemen Accounting Profession Journal (APAJI) SOLUSI Jurnal Sewaka Bhakti Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Akuntansi : Transparansi dan Akuntabilitas Jurnal Pengabdian Masyarakat Asia Advances in Global Economics and Business Journal Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) International Journal of Applied Science and Sustainable Development (IJASSD) International Journal of Applied Business and International Management International Journal of Tourism and Hospitality in Asia Pasific Journal of the Community Development in Asia International Journal of Accounting & Finance in Asia Pasific Asia Pacific Journal of Management and Education Journal of International Conference Proceedings Dharma Jnana International Journal of Economics (IJEC) Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Abdi Dharma Masyarakat Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Penelitian Pendidikan Indonesia International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting SENEMA
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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.
Pengaruh Price to Book Value, Price Earnings Ratio, Leverage, Likuiditas dan Profitabilitas terhadap Return Saham Properti Mirayani, Luh Putri Mas; Kepramareni, Putu
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 1 (2024): Artikel Riset Maret 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i1.3648

Abstract

Return merupakan hasil dari investasi yang dinikmati oleh investor dari dana yang telah diinvestasikan. Penelitian ini bertujuan untuk menguji pengaruh Price to Book Value, price earnings ratio, leverage, likuiditas, dan profitabilitas terhadap return saham pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia pada periode 2020-2022. Variabel independen yang digunakan adalah price to book value, price earnings ratio, leverage, likuiditas, dan profitabilitas. Sampel penelitian ini terdiri dari 21 perusahaan yang dipilih menggunakan metode purposive sampling, dengan periode penelitian selama 3 tahun sehingga total observasi yang diperoleh adalah sebanyak 63 data. Teori yang digunakan dalam penelitian ini adalah teori efisiensi pasar, dengan menggunakan data sekunder sebagai jenis data yang digunakan. Teknik analisis data yang diterapkan adalaha analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel Price to Book Value, price earnings ratio, dan likuiditas tidak memiliki pengaruh signifikan terhadap return saham, sementara leverage berpengaruh negatif dan profitabilitas berpengaruh positif terhadap return saham. Temuan ini menyarankan bahwa kebijakan pengelolaan leverage dan peningkatan profitabilitas dapat memengaruhi kinerja return saham perusahaan properti dan real estate. Studi selanjutnya disarankan untuk memperpanjang periode penelitian, meningkatkan jumlah dan variasi sampel, serta menambahkan variabel tambahan untuk memperluas pemahaman tentang faktor-faktor yang memengaruhi return saham.
Preparation Of Quality Financial Reports In Village Credit Institutions: A Study In Kukuh Customary Village Sujana, Ni Made Wanda Diajeng; Kepramareni, Putu; Putra, I Putu Mega Juli Semara; Pradnyawati, KM Diah Monika
Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i2.2760

Abstract

Purpose: This study aims to enhance the competence of human resources in preparing high-quality financial reports at the Village Credit Institution (LPD) of Kukuh Traditional Village. As a microfinance institution, LPD plays a crucial role in the local economy, and good financial reporting is essential for implementing Good Corporate Governance (GCG) and increasing stakeholder trust. Method: The research was conducted through community service activities involving interviews, training, and evaluations. A pre-test and post-test approach was used to measure the effectiveness of the training. Practical Applications: The training provided practical knowledge and skills that are directly applicable to the daily financial reporting tasks of LPD staff, supporting the institutional goal of better governance and transparency. Conclusion: The evaluation showed a 64% increase in competence among the participants, indicating that the training program was effective and beneficial for improving human resource capacity at the LPD of Kukuh Traditional Village.
PENGARUH PROFITABILITAS, IOS, LEVERAGE, GROWTH RATIO DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN DIVIDEN Anggreni, Ni Nyoman Yulita; Kepramareni, Putu; Dicriyani, Ni Luh Gede Mahayu
Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Vol. 8 (2025): PROSIDING SINTESA
Publisher : LPPM Universitas Dhyana Pura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36002/snts.v8i.5292

Abstract

Kebijakan dividen adalah kebijakan suatu perusahaan dalam penentuan penggunaan laba bersih setelah pajak, yang kemudian dibagikan kepada pemegang saham dalam bentuk dividen, serta kebijakan tersebut juga menentukan berapa banyak dari laba bersih yang harus digunakan untuk mendanai investasi perusahaan. Perusahaan yang mampu membayar dividen tinggi cenderung meningkatkan kepercayaan investor, karena hal ini menandakan bahwa kinerja keuangan perusahaan diprediksi akan baik pada periode berikutnya, sehingga menarik investor baru. Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti empiris mengenai pengaruh profitabilitas, investment opportunity set, leverage, growth ratio dan kepemilikan manajerial terhadap kebijakan dividen pada saham blue chip di Bursa Efek Indonesia pada tahun 2022-2024. Sampel penelitian terdiri dari 19 perusahaan dengan 57 observasi yang ditentukan menggunakan metode purposive sampling. Jenis data yang digunakan adalah data sekunder yang diambil dari laporan keuangan tahunan, yang dapat diakses dari situs web resmi Bursa Efek Indonesia (IDX). Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa investment opportunity set, leverage, growth ratio dan kepemilikan manajerial tidak memengaruhi kebijakan dividen. Sementara itu, profitabilitas memiliki pengaruh positif terhadap kebijakan dividen.
The effect of compensation, career development and job satisfaction on employee turnover intention at hooray school Bali Ni Made Elita Ambara Putri; Putu Kepramareni; I Gst. Ngurah Bagus Gunadi
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 3 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244555

Abstract

This study aims to identify the influence of compensation, career development, and job satisfaction on employee exit intention at Hooray School Bali, as well as explore the mediating role of job satisfaction in the relationship. This research uses quantitative methods with Partial Least Squares (PLS) based Structural Equation Modeling (SEM) analysis. The research sample consisted of 36 teachers and employees of Hooray School, who were selected using total sampling technique. Data were collected through questionnaires and analyzed using SmartPLS. The hypotheses tested include the effect of compensation and career development on turnover intention, as well as the mediating role of job satisfaction. The results showed that compensation had no significant effect on turnover intention, career development also had no significant effect on turnover intention, and job satisfaction did not mediate the relationship between these two variables and turnover intention. However, compensation and career development have a significant positive effect on job satisfaction. The limitations of this study lie in the small sample size and limited location coverage. This study contributes to human resource management, especially in the context of reducing turnover intention through improving career development and job satisfaction in educational institutions.
The Effect of Credit Risk, Capital Adequacy Ratio, Liquidity, Operational Efficiency, and Solvency on The Financial Performance of BPR In The City of Denpasar Putu Kepramareni; Kadek Apriada; I Nyoman Fajar Ananta Putra; I Gusti Ayu Intan Saputra Rini
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 9 No. 1 (2022): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.9.1.2022.7-14

Abstract

This study aims to examine the effect of the variables of Credit Risk, Capital Adequacy,Liquidity, Operational Efficiency, and Solvency on Financial Performance. Financial performance is a description of the financial condition of a company so that it can be known the good and bad financial condition of a company that reflects work performance in a certain period. This research is based on the phenomenon of increasing and decreasing profits of Bank Perkreditan Rakyat on Denpasar city in 2018-2020. The study was conducted on Bank Perkreditan Rakyat on Denpasar city conducted in 2018-2020 with a total sample of 23 and observation of 69. The method of determining the sample used was purposive sampling, namely the technique of sampling data sources with certain considerations. Data analysis techniques used multiple linear regression analysis. The results of the study found that Operational Efficiency have a negative effect Financial Performance of Bank Perkreditan Rakyat on Denpasar city in 2018-2020. While Credit Risk, Capital Adequacy, Liquidity, and Solvency do not affect Financial Performance of Bank Perkreditan Rakyat on Denpasar city in 2018-2020.
Analysis of the Corporate Social Responsibility Disclosure on Manufacturing Companies Putu Kepramareni; Sagung Oka Pradnyawati; Luh Pasek Intan Rahmayani
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 9 No. 2 (2022): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.9.2.2022.185-192

Abstract

The line of business cannot be separated from various responsibilities that must be fulfilled. The company is not only responsible to internal parties but also to external parties involving the environment and social (corporate social responsibility). The implementation of CSR can theoretically form a positive image and reputation from the community and shareholders for the company, this is also supported by the existence of CSR disclosures that can be submitted in the company's financial statements. The reality is that even though it is theoretically considered that way, not all companies are willing or able to carry out one of these responsibilities. The purpose of this study is to analyze how CSR disclosure and what can affect the disclosure by using one of the industrial sectors with the largest number in the capital market, namely manufacturing companies. Overall data obtained by literature study, in terms of determining the sample several criteria were used in order to obtain 112 companies and then analyzed using multiple linear regression. The results show that 112 companies used as samples disclose CSR in published financial statements, but this number is not the total number of manufacturing companies that have gone public on the capital market, so there are still many manufacturing companies that do not disclose CSR.
Determinants of Taxpayer Compliance at KPP Pratama Sumbawa Besar During the Covid-19 Pandemic Ni Made Ulantari; Putu Kepramareni; AA. Ketut Budiastra
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 10 No. 2 (2023): Jurnal Ekonomi dan Bisnis Jagaditha
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.10.2.2023.154-167

Abstract

Taxpayer compliance of KPP Pratama Sumbawa Besar, in terms of timely reporting of Annual Income Tax Returns submitted from 2019 to 2021, had not yet reached 100% of the realization target in the form of the number of Taxpayers who are required to submit Annual Income Tax Returns. Therefore, the research was conducted to measure the influence of the determinants of taxpayer compliance at the KPP Pratama Sumbawa Besar during the COVID-19 pandemic. The determinants that are the independent variable in this study include the e-billing system, e-Filing/e-Form application, tax sanctions, tax knowledge, and awareness of taxpayers, and the dependent variable is taxpayer compliance. To achieve the research objectives, this research used a quantitative approach. The primary data were collected using a Likert scale questionnaire and a test instrument which were distributed to the respondents selected to be the population or sample for the study. Interviews were also conducted with the respondents to confirm their responses to the questionnaire. The Population or the sample serving as the secondary data source was taken from the data on the number of taxpayers registered at the KPP Pratama Sumbawa Besar who had been required to submit or report their Annual Income Tax Returns in 2021 using the e-Filing/e-Form facility. Based on the results of the analysis, there is a positive and significant influence of the e-billing system, e-Filing/e-Form application, tax sanctions, tax knowledge, and awareness of taxpayers on taxpayer compliance.
Factors Related to Acceptance of Going Concern Audit Opinion in Banking Companies Putu Kepramareni; Sagung Oka Pradnyawati; Ni Kadek Ayuni Astari
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 10 No. 2 (2023): Jurnal Ekonomi dan Bisnis Jagaditha
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.10.2.2023.168-176

Abstract

The continuity of the banking business in Indonesia is of great concern considering the important role of banking for the economy, especially during difficult times such as during a pandemic. In banks that have gone public, a going concern audit opinion is one of the audit opinions to avoid because it relates to doubts about the going concern of a business entity, so it is important for business entities, especially banks, to pay attention to every factor that can influence it both in terms of firm size, capital, the growth of bank assets is related to the profit and soundness of the bank from the LDR (loan to deposit ratio) side where the author tests these related factors. This study aims to examine the factors related to acceptance of going concern audit opinion in banking companies. A total of 43 banking companies were used as samples and tested using logistic regression. Based on the test results, it was revealed that there is a negative effect on the receipt of a going concern audit opinion on firm growth. Factors viewed from the side of firm size, LDR, capital and firm profits did not show any effect on acceptance of going concern audit opinions in the banking companies studied.
Impact of Investment, Funding, and Profitability on Indonesian Manufacturing Firm Valuation Putu Kepramareni; Luh Putri Mas Mirayani; Ni Putu Tisha Manika Idayani
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 11 No. 1 (2024): Jurnal Ekonomi dan Bisnis Jagaditha
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.11.1.2024.77-87

Abstract

This research seeks to examine the impact of investment decisions, funding choices, dividend policies, company growth, and profitability on the valuation of manufacturing firms listed on the Indonesia Stock Exchange from 2020 to 2022. The analytical approach employed involves multiple linear regression analysis, utilizing annual data collected from manufacturing companies listed on the Indonesia Stock Exchange within the specified timeframe. The research sample consists of 135 selected entities determined through the purposive sampling method. The outcomes of the research reveal that investment decisions exert a negative impact on company value, whereas funding and profitability decisions demonstrate a positive influence on company value. However, dividend policy and company growth do not exhibit a statistically significant effect on company value. These results contribute to a more profound comprehension of the determinants shaping company value within the realm of manufacturing companies in Indonesia. This could serve as a reference for corporate managers when formulating strategic decisions to enhance their company's value. It is anticipated that future research endeavors may build upon this research by incorporating additional variables with potential impacts on company value, such as capital structure.
Co-Authors ., Ni Luh Putu Widyasari A.A. Putu Wiwik Sugiantari AA. Ketut Budiastra AA. Ketut Budiastra Agus Wahyudi Salasa Gama Ambara Putri, Ni Made Elita Anak Agung Adde Leony Devi Anggreni, Ni Nyoman Yulita Anik Yuesti Astari, Ni Kadek Ayuni Ayu Babro Valentina Ayu R. Rumanti, I Gusti Ayu Rsitha Cahaya Waisnawa Bidari, Wiwin Leony Desak Ayu Sriary Bhegawati Desak Gede Yudik Atika Sari Dewi, Ida Ayu Putri Ratna Dicriyani, Ni Luh Gede Mahayu E. Erlinawati Ernawatiningsih, Ni Putu Lisa Gde Bayu Surya Parwita Gusti Ayu Ari Dewi Herry Putra Setiawan I Dewa Ayu Tita Permata Tabita I Dewa Gede Agung Pandawana I Gede Cahyadi Putra I Gst. Ngurah Bagus Gunadi I Gusti Agung Ayu Istri Lestari I Gusti Agung Teja Kusuma I Gusti Ayu Asri Pramesti I Gusti Ayu Asta Yunisari I Gusti Ayu Intan Saputra Rini I Gusti Ayu Ngurah Lita Rumiati I Gusti Ayu Triwidyaningsih I Gusti Ngurah Bagus Gunadi I Ketut Setia Sapta I Ketut Sudipta Giri I Komang Suryadnya Diputra I Komang Tri Mahendra I Made Aditya Wardana I Made Wira Darma Yuda I Nengah Suardhika I Nyoman Fajar Ananta Putra I Putu Mega Juli Semara Putra, I Putu Mega Juli I Wayan Satria Dharma Putra I Wayan Subawa I Wayan Sudiarsa I Wayan Wahyu Wira Udytama Ida Ayu Komang Tiara Pratistha Sari Ida Ayu Nirma Prameswari Ida Ayu Nyoman Yuliastuti Ida Ayu Putri Ratna Dewi Ida Ayu Ratih Manuari Idayani, Ni Putu Tisha Manika Jayatri, Luh Dwi Kadek Apriada, Kadek Kadek Dwi Rostika Putri Kadek Masyi Kagatanaribe, Zerlinda Diah Ayu Komang Ayu Desy Handayani Apsari Komang Ayu Muliahati Luh Febriani Luh Gde Pasek Puspa Dewi Luh Gde Pasek Puspa Dewi Luh Kemala Putri Widhiari Luh Pande Eka Setiawati Luh Pasek Intan Rahmayani Luh Putri Mas Mirayani Luh Putri Mas Mirayani Luh Wahyuningsih Made Agung Raharja Made Ardinda Rika Pratiwi Maria Yessica Halik Murti, Ni Putu Mita Ari Nengah Landra Ni Kadek Ani Widiani Ni Kadek Ayuni Astari Ni Kadek Nonik Rasminingsih Ni Ketut Muliati Ni Komang Dita Octarisa Ni Komang Ristya Dewi Ni Komang Tri Setyasih Ni Luh Gde Novitasari Ni Luh Gede Novitasari Ni Luh Gede Putu Purnawati Ni Luh Putu Dewi Sukarini Ni Luh Putu Dila Agustini Ni Made Ayu Nisa Oktaviani Ni Made Debby Nindra Dewi Ni Made Dwi Puspitawati Ni Made Dwika Sari Ni Made Elita Ambara Putri Ni Made Ulantari Ni Nyoman Alit Swandewi Ni Nyoman Ayu Suryandari Ni Nyoman Santi Dewi Ni Nyoman Teja Cahyanti Ni Putu Astiti NI PUTU AYU MIRAH MARIATI Ni Putu Eva Widnyani Ni Putu Indah Kusumawati Ni Putu Indah Kusumawati Ni Putu Lisa Ernawatiningsih Ni Putu Mira Andika Putri Ni Putu Natasya Padma Dewi Ni Putu Nita Anggraini Ni Putu Sri Savitri Ni Putu Tisha Manika Idayani Ni Putu Yeni Astiti Ni Wayan Amira Uyeni Ni Wayan Ari Suarningsih Ni Wayan Indah Sari Ni Wayan Ratna Puspa Dewi Ni Wayan Rustiarini Nyoman Kusuma Adnyana Mahaputra Pradnyawati, KM Diah Monika Pradnyawati, Sagung Oka Primadona, Ida Ayu Lidya Putra, Gede Bagus Brahma Putu Ayu Diah Widari Putri Putu Diana Sanjiwani Putu Sugiastuti Sri Dewi, Dewa Ayu Sri Indriani, Ida Ayu Sri Widiasih Sujana, Ni Made Wanda Diajeng Suryaningsih, Ni Wayan Ayu Tanto Widyanto Tri Hapsari Ni Komang Tutut Apriliawati Ulantari, Ni Made Wiwin Leony Bidari Yolanda Patrician Simanjuntak Yura Karlinda Wiasa Putri Zerlinda Diah Ayu Kagatanaribe