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KINERJA MANAJERIAL LPD DALAM PERSPEKTIF PARTICIPATIVE BUDGETING, KOMITMEN ORGANISASI DAN MOTIVASI Wedasari, Desy; Arizona, I Putu Edy
Jurnal Riset Akuntansi (JUARA) Vol 8 No 1 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.9 KB)

Abstract

Lembaga Perkreditan Desa (LPD) is a village-owned financial institution that is required for its managerial management. Some of the factors that can affect managerial performance are the participation of budgeting where by participating in the budgeting managers will feel responsible so that will improve managerial performance. Another factor that can affect is organizational commitment that is a belief not to leave the organization and motivation which is the impetus to work harder. This study aims to determine and prove empirically the influence of budgetary participation, organizational commitment, and motivation to managerial performance on all LPDs in Denpasar City and Badung regency. Data collection techniques using survey method and data analysis used is multiple linear regression. The results showed that the variable of budgetary participation, organizational commitment and motivation had a significant positive effect on the managerial performance of LPD.
FINANCIAL DISTRESS DAN PERAN PREDIKTIF RASIO-RASIO KEUANGAN Pramitha, Gede Dana; Wedasari, Desy
Jurnal Riset Akuntansi (JUARA) Vol 11 No 1 (2021): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

Distress in financial is a declined financial conditions before bankruptcy or liquidation. Analysis in financial ratio could be use to predict whether companies are facing financial difficuties. The purpose of this study is to examine the relation of financial ratios in predicting financial distress. The sample was 98 manufacturing companies listed for the period of 2016-2018 at Indonesia Stock Exchange. Purposive sampling method to determined sample and analyzed with logistic regression. The results found Current Ratio, Total Asset Turnover and Sales growth variables had no effect while Debt To Total Asset Ratio positively affect and Return on assets has a negative effect in predicting financial distress.
KINERJA MANAJERIAL LPD DALAM PERSPEKTIF PARTICIPATIVE BUDGETING, KOMITMEN ORGANISASI DAN MOTIVASI Desy Wedasari; I Putu Edy Arizona
Jurnal Riset Akuntansi (JUARA) Vol. 8 No. 1 (2018): Jurnal Riset Akuntansi (JUARA)
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.v8i1.35

Abstract

Lembaga Perkreditan Desa (LPD) is a village-owned financial institution that is required for its managerial management. Some of the factors that can affect managerial performance are the participation of budgeting where by participating in the budgeting managers will feel responsible so that will improve managerial performance. Another factor that can affect is organizational commitment that is a belief not to leave the organization and motivation which is the impetus to work harder. This study aims to determine and prove empirically the influence of budgetary participation, organizational commitment, and motivation to managerial performance on all LPDs in Denpasar City and Badung regency. Data collection techniques using survey method and data analysis used is multiple linear regression. The results showed that the variable of budgetary participation, organizational commitment and motivation had a significant positive effect on the managerial performance of LPD.
Financial Distress dan Peran Prediktif Rasio-Rasio Keuangan Gede Dana Pramitha; Desy Wedasari
Juara: Jurnal Riset Akuntansi Vol. 11 No. 1 (2021): 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.v11i1.2830

Abstract

Distress in financial is a declined financial conditions before bankruptcy or liquidation. Analysis in financial ratio could be use to predict whether companies are facing financial difficuties. The purpose of this study is to examine the relation of financial ratios in predicting financial distress. The sample was 98 manufacturing companies listed for the period of 2016-2018 at Indonesia Stock Exchange. Purposive sampling method to determined sample and analyzed with logistic regression. The results found Current Ratio, Total Asset Turnover and Sales growth variables had no effect while Debt To Total Asset Ratio positively affect and Return on assets has a negative effect in predicting financial distress.
The Effect of Intellectual Capital and Corporate Governance on The Performance of Village Credit Institutions I Gede Cahyadi Putra; Desy Wedasari; Gusti Ayu Putu Wulan Rahmasari
International Journal of Applied Business and International Management Vol 5, No 3 (2020): December 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (103.275 KB) | DOI: 10.32535/ijabim.v5i3.979

Abstract

The main purpose of this paper is to examine and analyze the effect of intellectual capital and corporate governance on the performance of village credit institutions in Tampaksiring District, Gianyar, Bali. The study population were 32 village credit institutions with 96 respondents. The findings show that there is a positive influence of intellectual capital and corporate governance on the performance of village credit institutions. This indicates that intellectual capital and good corporate governance of village credit institutions, such as human capital, capital structure and relational capital highly will improve the performance of village credit institutions.
The Effect of Intellectual Capital and Corporate Governance on The Performance of Village Credit Institutions I Gede Cahyadi Putra; Desy Wedasari; Gusti Ayu Putu Wulan Rahmasari
International Journal of Applied Business and International Management Vol 5, No 3 (2020): December 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v5i3.979

Abstract

The main purpose of this paper is to examine and analyze the effect of intellectual capital and corporate governance on the performance of village credit institutions in Tampaksiring District, Gianyar, Bali. The study population were 32 village credit institutions with 96 respondents. The findings show that there is a positive influence of intellectual capital and corporate governance on the performance of village credit institutions. This indicates that intellectual capital and good corporate governance of village credit institutions, such as human capital, capital structure and relational capital highly will improve the performance of village credit institutions.