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Kustina, Ketut Tanti
Universitas Pendidikan Nasional Bali
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When Financing and Tax Strategies Shape Corporate Responsibility: Examining the Effects of Capital Structure and Tax Avoidance on CSR Implementation Ketut Tanti Kustina; Budiadnyani, Ni Putu
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/z3dcwx93

Abstract

This study examines the interconnected effects of capital structure and tax avoidance on corporate social responsibility (CSR) implementation among food and beverage companies listed on the Indonesia Stock Exchange from 2021 to 2023. While corporate financing decisions and tax strategies are often viewed as mechanisms that shape resource allocation and managerial priorities, their influence on CSR engagement remains empirically contested. Using purposive sampling, the research analyzes firms that consistently published financial reports and used the Rupiah as their reporting currency during the observation period. Capital structure is measured through the debt-to-equity ratio, tax avoidance is assessed using the Cash Effective Tax Rate, and CSR implementation is evaluated using aggregated environmental, social, and governance (ESG) scores. Multiple regression analysis reveals that neither tax avoidance nor capital structure exerts a significant effect on CSR implementation. These findings diverge from prevailing theoretical expectations grounded in agency theory, trade-off theory, and compliance theory, which suggest that aggressive tax strategies or high leverage could undermine a firm’s commitment to socially responsible practices. The results indicate the possibility of moderating or mediating influences such as political connections, managerial ethics, governance quality, or investment opportunities that may weaken the direct relationship between financial strategies and CSR outcomes. The study contributes to the growing discourse on corporate responsibility by highlighting the need for more nuanced models that integrate ethical, organizational, and institutional factors when evaluating how firms balance financial decisions with their social obligations.
Apakah Masyarakat Masih Percaya LPD? Sebuah Studi Empiris Yuliani, Ni Luh Ayu; Prawitasari, Putu Putri; Permana, Gusi putu Lestara; Kustina, Ketut Tanti
Jurnal Akademi Akuntansi Indonesia Padang Vol. 5 No. 2 (2025): Oktober
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dh2qgt70

Abstract

Kepercayaan masyarakat menjadi faktor penting dalam keberhasilan Lembaga Perkreditan Desa (LPD) di Bali, khususnya di Kabupaten Gianyar, yang memiliki jumlah LPD terbanyak. Kepercayaan ini memengaruhi partisipasi masyarakat dalam layanan keuangan formal dan kerap dipengaruhi oleh literasi keuangan, pengalaman finansial, serta kemampuan pengelolaan keuangan pribadi. Penelitian ini menggunakan pendekatan kuantitatif dengan 170 responden yang dipilih melalui purposive sampling. Data dikumpulkan melalui kuesioner skala Likert lima tingkat dan dianalisis menggunakan PLS-SEM untuk menilai hubungan antarvariabel. Hasil penelitian menunjukkan bahwa Financial Self-Efficacy, Prior Financial Experience, dan Financial Literacy berpengaruh positif signifikan terhadap Inklusi Keuangan dan Kepercayaan Masyarakat pada LPD, dengan Inklusi Keuangan memediasi hubungan tersebut. Temuan ini menekankan pentingnya peningkatan literasi keuangan dan layanan digital untuk memperkuat kepercayaan masyarakat dan mendorong inklusi keuangan yang lebih luas.
Pengaruh Kinerja Keuangan dan Struktur Modal Terhadap Nilai Perusahaan dengan Ukuran Perusahaan Sebagai Variabel Moderasi: Studi pada Perusahaan Manufaktur Sub Sektor Food and Beverage di BEI Periode 2021-2024 Ni Kadek Pande Febriyanti; I.G.A Desy Arlita; Ketut Tanti Kustina; Putu Pande R. Aprilyani Dewi
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 4 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/

Abstract

This study aims to examine and determine the effect of financial performance and capital structure on firm value with firm size as a moderating variable. The independent variable of financial performance in this study is measured by Return on Assets (ROA), while capital structure is measured by Debt to Equity Ratio (DER). The dependent variable of firm value is measured by Price to Book Value (PBV), and the moderating variable of firm size is measured by the Natural Logarithm (Ln) of Total Assets. This research employs a quantitative approach with purposive sampling method using secondary data based on predetermined criteria. A total of 256 observations were obtained from 19 food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. The data analysis technique used is Moderated Regression Analysis (MRA). The results of this study indicate that financial performance and capital structure have a significant positive effect on firm value. Firm size is able to moderate the effect of financial performance on firm value, while firm size is unable to moderate the effect of capital structure on firm value.
Meningkatkan Minat Adopsi Qris Pada Pedagang Pasar Tradisional di Denpasar: Sebuah Studi Empiris Putu Budihartanti; Ketut Tanti Kustina
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 1 (2026): Maret: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i1.9527

Abstract

Abstrak. Penelitian ini meneliti mengenai bagaimana perceived enjoyment, social influences, dan perceived benefit dapat mempengaruhi minat adopsi QRIS di Pasar Tradisional di Denpasar, dengan mempertimbangkan perceived convenience sebagai mediator dan innovativeness sebagai moderator. Penelitian ini dilakukan terhadap para pedagang Pasar Tradisional di wilayah Denpasar dengan melibatkan 120 responden, data yang telah diperoleh diuji melalui SEM-PLS dengan software SmartPLS melalui teknik purposive sampling dengan metode pendekatan kuantitatif. Hasil penelitian ini menunjukan bahwa tingginya tingkat perceived enjoyment, social influences, dan perceived benefit dapat meningkatkan minat adopsi QRIS. Selain itu, uji mediasi menunjukkan bahwa penggunaan QRIS yang memberikan perceived enjoyment, social influences, dan perceived benefit dapat menciptakan perceived convenience yang akhirnya meyakinkan para pedagang untuk mengadopsi QRIS. Namun, innovativeness tidak dapat memperkuat pengaruh perceived enjoyment, social influences, dan perceived benefit terhadap perceived convenience, hal ini dikarenakan tingkatan innovativeness tiap pedagang bersifat relatif. Terlepas dari dimiliki atau tidak dimilikinya innovativeness oleh pedagang, hal tersebut tidak menutup kemungkinan perceived enjoyment, social influences, dan perceived benefit dapat secara langsung mempengaruhi perceived convenience. Secara keseluruhan, minat adopsi QRIS dapat dipengaruhi oleh perceived enjoyment, social influences, dan perceived benefit karena terdapat perceived convenience di dalam penggunaannya. Melalui tingginya minat adopsi QRIS di Pasar Tradisional, dapat dibuktikan bahwa para pedagang telah mendukung digitalisasi pembayaran yang mampu mengurangi resiko keamanan dan penyebaran uang palsu, sehingga dianggap memiliki dampak positif terhadap perputaran ekonomi suatu daerah. Kata Kunci: Perceived Enjoyment
Pengaruh Media Sosial dan Herding Behavior terhadap Keputusan Investasi Generasi Z di Kota Denpasar dengan Literasi Keuangan Sebagai Variabel Moderasi Kadek Dellavia Vinata Prabandari; Ketut Tanti Kustina
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 1 (2026): Maret: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i1.9528

Abstract

This study titled “The Influence of Social Media and Herding Behavior on Investment Decisions of Generation Z in Denpasar City with Financial Literacy as a Moderating Variable” aims to analyze how social media and herding behavior affect investment decision-making among Generation Z in Denpasar City, and to examine the moderating role of financial literacy. This research employs a quantitative method, with data collected through questionnaires distributed to 100 respondents selected using purposive sampling. The respondents consist of Generation Z individuals who actively invest and use social media. The findings indicate that both social media and herding behavior have a significant positive influence on investment decisions. Furthermore, the moderation analysis reveals that financial literacy weakens the influence of social media and herding behavior on investment decisions among Generation Z. This study contributes to the understanding of how financial literacy can mitigate the impact of unverified information circulating on social media, and highlights the importance of financial education for younger generations to support more rational investment decision-making.
Analisis Biaya Produksi Terhadap Keputusan Penetapan Harga Jual Pada Umkm Tenun Heybajo Di Labuan Bajo Andistan, Ignacia Betrya; Prawitasari, Putu Putri; Permana, Gusi Putu Lestara; Kustina, Ketut Tanti
Jurnal Pajak dan Bisnis Vol 6 No 2 (2025): Journal of Tax and Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v6i2.376

Abstract

Penelitian bertujuan untuk memproduksi serta penetapan biaya jual pada UMKM Tenun Heybajo di Labuan Bajo, dengan fokus pada pengaruh tekhnik perhitungan HPP terhadap keputusan harga jual. Tenun Heybajo menjumpai rintangan didalam menentukan biaya jual yang tepat, mengingat biaya bahan baku serta tenaga kerja yang tinggi akibat proses produksi manual. Metode penelitian yang digunakan adalah campuran (mixed method), dengan pendekatan kuantitatif untuk memperoleh data numerik serta kualitatif untuk mendapatkan pemahaman lebih mendalam mengenai faktor-faktor yang memengaruhi penetapan harga jual. Berdasarkan analisis biaya produksi, ditemukan bahwa penggunaan metode tradisional menghasilkan HPP besarmua Rp 930.000, sementara teknik full costing mencatatkan HPP besarnya Rp 990.000. Selisihnya terlaksana sebab perhitungan tarif overhead yang lebih rinci dalam tekhnik full costing. Kedua tekhnik tersebut menghasilkan biaya jual yang hampir sama, namun tekhnik full costing lebih sesuai didalam menggambarkannya tarif yang sebenarnya. Penetapan tarif jual melalui tekhnik cost plus pricing pada kedua cara menunjukkan tarif jual yang sesuai melalui margin keuntungan yang diharapkan yakni besarnya 30% melalui hasil tarif yang lebih tinggi dalam tekhnik full costing, yakni Rp 1.287.000. Penelitiannya menganjurkan penggunaan tekhnik full costing guna UMKM yang ingin lebih akurat dalam menentukan harga jual dan mengoptimalkan keuntungan, sambil mempertahankan daya saing di pasar.
Adopsi Financial Technology, Literasi Keuangan, dan Keberlanjutan Coffee Shop di Kabupaten Badung: Peran Moderasi Dari Perceived Cost Ni Kadek Dwi Permatasari; Ketut Tanti Kustina
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 2 (2025): Desember : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i2.7662

Abstract

This study aims to analyze the effect of financial technology and financial literacy on the sustainability of coffee shops in Badung Regency, as well as to examine the role of perceived cost as a moderating variable. The background of this research is based on the rapid growth of the coffee shop industry in the Badung tourism area, which requires business actors to enhance digital capabilities and financial management in order to maintain business sustainability. Using the Extended Resource-Based View (E-RBV) approach, this study explains how technology- and knowledge-based resources can strengthen the competitive advantage of coffee shops. The research method employed is quantitative, using Partial Least Squares–Structural Equation Modeling (PLS-SEM) and involving 100 respondents selected through purposive sampling. Data were collected through a Likert-scale questionnaire and processed using SmartPLS version 4. The results show that financial technology has a positive and significant effect on coffee shop sustainability, as does financial literacy, which is also proven to have a positive and significant impact. However, perceived cost does not moderate the relationship between financial technology or financial literacy and sustainability, indicating that the benefits of technology and financial knowledge outweigh the perceived cost barriers for business actors. These findings confirm that digital capabilities and accounting skills are crucial elements in strengthening coffee shop sustainability in the digital era.
The role of trust in mediating the influence of influencer marketing and online customer reviews on hmns perfume purchase decisions Putri, Ayu Putu Diah Pradnyani; Kustina, Ketut Tanti
EDUCTUM: Journal Research Vol. 5 No. 1 (2026): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v5i1.1357

Abstract

The development of digital marketing has led to the increasing use of influencer marketing and online customer reviews as strategies to influence consumer purchasing decisions, particularly for sensory experience-based products such as perfume. This study aims to analyze the influence of influencer marketing and online customer reviews on purchasing decisions, with trust as a mediating variable among HMNS perfume consumers on the Shopee platform. The research approach used a quantitative method by distributing questionnaires to 140 Gen Y and Gen Z consumer respondents in Bali who had purchased HMNS perfume through Shopee. The data analysis technique used Partial Least Square (PLS). The results showed that influencer marketing and online customer reviews had a positive and significant effect on trust. In addition, trust had a positive and significant effect on purchasing decisions. These findings also indicate that trust can significantly mediate the influence of influencer marketing and online customer reviews on purchasing decisions. These results confirm that increasing consumer trust is key to strengthening the effectiveness of digital marketing strategies in driving perfume product purchasing decisions. The practical implications of this study emphasize the importance of selecting credible influencers and managing customer reviews to build consumer trust and increase sales.
Pengaruh AI-Powered Recommendation dan Live Streaming terhadap Keputusan Pembelian di Tiktok Shop dengan Customer Trust sebagai Variabel Mediasi Waja, I Gede Satiya Brana; Kustina, Ketut Tanti
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 1 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i1.1845

Abstract

Consumer buying habits have changed as a result of the growth of social commerce, especially with TikTok Shop's interactive features like live streaming and AI-powered recommendations. However, there are still conflicting scientific results about their efficacy and the significance of trust. The purpose of this study is to investigate how AI-powered recommendations and live streaming affect consumers' decisions to buy, using customer trust as a mediating factor among Generation Z consumers in Denpasar City. Purposive sampling was used in a quantitative study design with 144 participants who had previously made purchases on TikTok Shop after viewing live streaming sessions and getting AI-based suggestions. Partial Least Squares Structural Equation Modeling (PLS-SEM) was used to examine the data. The findings demonstrate that while live streaming has a favorable and considerable impact on purchasing decisions, AI-powered recommendations have a positive but negligible effect. Live streaming and AI-powered recommendations both greatly increase consumer trust. It's interesting to note that the relationship between independent variables and purchase decisions is weakened by consumer trust, which has a negative and significant impact on decisions. These results imply that while personalization and interaction enhance the user experience, trust does not always result in instantaneous purchases. The study emphasizes the necessity of increased authenticity and transparency in social commerce to guarantee that trust serves as a motivator rather than a hindrance to purchasing decisions.
Pengaruh Penggunaan E-Money Sebagai Alat Pembayaran Terhadap Kepuasan Pengguna Tol Bali Mandara Pramudya, Made Reynaldo; I Nyoman Sunarta; Desak Made Febri Purnama Sari; Ketut Tanti Kustina; Putu Budi Arnaya
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 1 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i1.3120

Abstract

Penggunaan e-money sebagai instrumen pembayaran pada jalan tol merupakan bagian dari upaya digitalisasi layanan publik untuk meningkatkan kecepatan transaksi dan kenyamanan pengguna. Penelitian ini bertujuan menganalisis pengaruh kualitas produk, kemudahan penggunaan, dan kualitas layanan e-money BRIZZI terhadap kepuasan pengguna Tol Bali Mandara. Penelitian menggunakan pendekatan kuantitatif dengan desain explanatory, melibatkan 105 responden yang dipilih melalui teknik purposive sampling. Data diperoleh melalui penyebaran kuesioner online dan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa seluruh variabel independen berpengaruh positif dan signifikan terhadap kepuasan pengguna. Kualitas produk memiliki pengaruh terbesar, ditunjukkan oleh stabilitas sistem, kecepatan transaksi, serta keandalan kartu BRIZZI dalam proses tapping di gerbang tol. Kemudahan penggunaan juga terbukti meningkatkan kepuasan melalui kemudahan akses, proses top up yang sederhana, dan kenyamanan saat bertransaksi. Selain itu, kualitas layanan memberikan kontribusi signifikan melalui keandalan perangkat, kesiapan petugas, dan dukungan layanan ketika terjadi gangguan. Secara keseluruhan, penggunaan e-money BRIZZI dinilai efektif dalam meningkatkan pengalaman bertransaksi di Tol Bali Mandara.
Co-Authors Agung Gede Wikantara Andistan, Ignacia Betrya Arimbawa, Dewa Ketut Asri, Ni Kadek Onic Tiddyari Ayu, I Gusti Bagus Danadyaksa Wijaya Budiadnyan, Ni Putu Cahya Putri, Ni Made Desak Made Febri Purnama Sari Desak Made Sukarnasih Desak Made Sukarnasih Devy Leviyanthie Zulianto Dewa Ayu Komang Tri Adinda Dewi Dewa Ayu Nyoman Nathania Asuntya Dewa Ketut Arimbawa Dewi, Dewa Ayu Komang Tri Adinda Dewi, Putu Purnama Dwipayana, I Made Restu Evin Saputra Fitriani Gine Das Prena Gusi Putu Lestara Permana Harta, I Gede Eka Sujaya Henny Rahyuda I Dewa Gede Wahyu Dharma Suputra I Gede Cahyadi Putra I Gede Merta Nugrahita Suryawan I Gusti Ayu Agung Omika Dewi I Gusti Ayu Agung Pradnya Dewi I Gusti Ayu Agung Pradnya Dewi I Gusti Ayu Diah Utari I Gusti Ayu Diah Utari I Gusti Ayu Diah Utari I Gusti Ayu Diah Utari I Gusti Ayu Tirtayani I Gusti Bagus Wiksuana I Gusti Ngurah Putra Suryanata I Gusti Putu Ngurah Alit Putra I Gusti Surya Adi Wiandika I Nengah Wirsa I Nyoman Gede Arya Diatmika I Nyoman Raditya Suparsabawa I Nyoman Sunarta I Nyoman Sunarta I Putu Vicky Suryadharma I.G.A Desy Arlita IGA Diah Utari Kadek Apri Suadnyani Kadek Dellavia Vinata Prabandari Kadek Lyana Prilandewi Krisnanda, Rama Adi Kurniawan, I Made Agus Adi Laksmi, Kadek Wulandari Larasati, Made Deny Claudia Luh Putu Mirah Arisanti Luh Putu Sri Utami Made Deny Claudia Larasati Mardiantari, Ni Komang Ayu Maulani, Salma Medianasuari, Ida Ayu Putu Dyah Millawati Milawati Mini Citra Wati, Mang Ni Kadek Dwi Permatasari Ni Kadek Onic Tiddyari Asri Ni Kadek Pande Febriyanti Ni Ketut Arista Ameliasari Ni Luh Putu Candra Dewi Ni Luh Putu Sariani Ni Putu Anika Diva Prashanti Ni Putu Budiadnyani Ni Putu Budiadnyani Ni Putu Indah Rahayu Ni Putu Linda Arya Pratiwi Ni Putu Suryawati Ni Wayan Lesya Pratiwi Omika Dewi, I G. A. Agung Pramudya, Made Reynaldo Pratiwi, Ni Wayan Candra Satya Prawitasari, Putu Putri Putri, Ayu Putu Diah Pradnyani Putri, Ida Ayu Kade Setia Putu Ayuni Kartika Putri Suardana Putu Budi Arnaya Putu Budihartanti Putu Gitta Gresia Putu Pande R. Aprilyani Dewi Putu Purnama Dewi Putu Putri Prawitasari Putu Sri Arta Jaya Kusuma Putu, Ni Luh Raka Saputra Rama Adi Krisnanda Septiani, Ni Kadek Ayu Putri Suparsabawa, I Nyoman Raditya Suputra, I Dewa Gede Wahyu Dharma Trista Dewi, Anak Agung Utaman, Gede Aditya Putra Utari, I Gst Ayu Diah Utari, I Gusti Ayu Diah Utari, I. G. A Diah Wahyu Santoso Aji Waja, I Gede Satiya Brana Wiagustini, Ni Luh Yuliani, Ni Luh Ayu Yunike Wulandari Wulandari Sugiarto