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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Erudio: Journal of Educational Innovation MIX : Jurnal Ilmiah Manajemen Moneter : Jurnal Akuntansi dan Keuangan Warmadewa Management and Business Journal (WMBJ) WICAKSANA: Jurnal Lingkungan dan Pembangunan Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal YUME : Journal of Management Abditani : Jurnal Pengabdian Masyarakat Jurnal Aplikasi Akuntansi STATERA: Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Valid Jurnal Ilmiah eCo-Buss JAZ: Jurnal Akuntansi Unihaz Accounting Profession Journal (APAJI) Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Journal of Applied Management and Accounting Science (JAMAS) Jurnal Pajak dan Bisnis (Journal of Tax and Business) Journal Of Business, Finance, and Economics (JBFE) Jurnal Bina Bangsa Ekonomika AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Journal of Financial and Tax Balance : Jurnal Akuntansi dan Manajemen Journal of Innovation Research and Knowledge SWARNA Jurnal Ekonomi dan Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) EDUCTUM: Journal Research JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Akademi Akuntansi Indonesia Padang SWARNA: Jurnal Pengabdian Kepada Masyarakat E-JURNAL AKUNTANSI JIMEK As-Syirkah: Islamic Economic & Financial Journal Jurnal Ilmiah Manajemen Dan Kewirausahaan Amnesty: Jurnal Riset Perpajakan
Ketut Tanti Kustina
Universitas Pendidikan Nasional
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Keberadaan Dewan Komisaris Independen, Komite Audit, Dan Risk Management Disclosure Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Indeks LQ45 Di BEI) I Made Restu Dwipayana; Ketut Tanti Kustina
Warmadewa Management and Business Journal (WMBJ) Vol. 8 No. 1 (2026)
Publisher : Fakultas Ekonomi Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wmbj.8.1.2026.21-31

Abstract

This study aims to investigate the influence of independent commissioners, audit committees, and risk management disclosure on firm value in companies listed in the LQ45 Index on the Indonesia Stock Exchange (IDX) during 2022–2024. A quantitative approach was used, with secondary data obtained through documentation, and multiple linear regression employed for data analysis. A purposive sampling technique was applied, resulting in 30 companies that consistently appeared in the LQ45 index over the three-year period, producing 90 data observations. The findings reveal that all three variables significantly and positively affect firm value. Independent commissioners have a regression coefficient of 0.702 (p = 0.027), audit committees 0.741 (p = 0.000), and risk management disclosure 4.212 (p = 0.000), indicating that firms with stronger governance practices tend to be more highly valued in the market. These results imply that strengthening corporate governance through independent oversight, active auditing functions, and transparent risk disclosures is essential in boosting investor confidence and enhancing firm valuation.
Pengaruh Struktur Permodalan, Dewan Komisaris Independen, Dan Pengungkapan Kinerja ESG Terhadap Nilai Perusahaan Di Sektor Makanan Dan Minuman Di Bursa Efek Indonesia Gede Aditya Putra Utaman; Ketut Tanti Kustina
Warmadewa Management and Business Journal (WMBJ) Vol. 8 No. 1 (2026)
Publisher : Fakultas Ekonomi Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wmbj.8.1.2026.32-41

Abstract

This study aims to analyze the influence of capital structure, independent board of commissioners, and environmental, social, and governance performance disclosure on the value of food and beverage companies listed on the Indonesia Stock Exchange during the 2022-2023 period. Capital structure is measured by the Debt to Equity Ratio (DER). The board of independent commissioners is measured by the number of commissioners divided by the independent commissioners. Disclosure of environmental, social, and governance  performance measured by ESG scores. The company's value is proxied using Price to Book Value (PBV). This study uses a quantitative approach with multiple linear regression method to test the relationship between variables. The data used are secondary data obtained from the financial statements  of food and beverage companies  listed on the Indonesia Stock Exchange and ESG disclosure reports for food and beverage listed  on the BGK Foundation. Samples were determined by purposive sampling method. The results of the analysis show that the capital structure has no effect on the value of the company. The independent board of commissioners and the disclosure of ESG performance show a positive and significant influence on the company's value. These findings indicate that the number of independent commissioners and ESG performance disclosures are the main factors that investors consider in assessing a company's performance, while capital structure has a more limited role in determining the value of the company.
Pengaruh Penerapan Pajak Progresif dan Perilaku Konsumtif Wajib Pajak dalam Pembelian Kendaraan Bermotor terhadap Pendapatan Asli Daerah Provinsi Bali UPT. Samsat di Kota Denpasar Ni Putu Indah Rahayu; Ketut Tanti Kustina
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 18 No. 2 (2019)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.18.2.1168.98-103

Abstract

Abstract - Consumptive behavior of the Balinese people who are taxpayers in purchasing motorized vehicles can increase the income of the Bali region. The higher the consumptive level of taxpayers in purchasing motorized vehicles, the greater the nominal value of the tax that must be paid by the taxpayer, the greater the vehicle tax rate that must be paid so that it can indirectly increase regional income. The aims of this research was to determine the role of taxpayer consumptive behavior in purchasing motorized vehicles in mediating the implementation of progressive taxes on Regional Original Revenues of the UPT. Samsat in Denpasar City. The population for this research is all employees of the PKB (Motor Vehicle Tax) section of the UPT. Samsat in the city of Denpasar in Denpasar as many as 55 people. The method of determining the sample by census method or saturated sample method, then the sample of this research is a number of 55 employees part of tax revenue in the UPT. Samsat in Denpasar City is different in Denpasar. The analysis technique used is path analysis by first testing the validity and reliability of the data collection instrument in the form of a questionnaire because the data source used is primary data. Based on the analysis of the effect of taxpayers' consumptive behavior in purchasing motorized vehicles on the local revenue of UPT.Samsat in Denpasar City at 89.20% variations in Regional Original Revenue UPT.Samsat In Denpasar City is influenced by the application of progressive taxation and variations in taxpayer consumptive behavior in purchasing motorized vehicles, while the remaining 10.80% is explained by other factors not included in the model. This result means that the taxpayer's consumptive behavior in purchasing motorized vehicles positively and significantly mediates the effect of implementing progressive tax on UPT.Samsat Regional Original Income in Denpasar City. Abstrak - Perilaku konsumtif masyarakat Bali yang merupakan wajib pajak dalam pembelian kendaraan bermotor dapat meningkatkan pendapatan daerah Bali. Semakin konsumtif wajib pajak dalam pembelian kendaraan bermotor,semakin besar nilai nominal pajak yang harus dibayarkan oleh wajib pajak maka semakin besar juga tarif pajak kendaraan yang harus dibayarkan sehingga secara tidak langsung dapat meningkatkan pendapatan daerah. Tujuan penelitian ini adalah untuk mengetahui peran perilaku konsumtif wajib pajak dalam pembelian kendaraan bermotor dalam memediasi penerapan pajak progresif terhadap Pendapatan Asli Daerah UPT. Samsat Di Kota Denpasar. Populasi untuk penelitian ini adalah seluruh karyawan bagian PKB (Pajak Kendaraan Bermotor) dari UPT. Samsat Di Kota Denpasar Di Denpasar sebanyak 55 orang. Metode penentuan sampel dengan metode sensus atau metode sampel jenuh, maka sampel penelitian ini adalah sejumlah 55 karyawan bagian pendapatan pajak di UPT. Samsat Di Kota Denpasar yang berbeda Di Denpasar. Teknik analisis yang di gunakan adalah path analysis dengan terlebih dahulu melakukan uji validitas dan reliabilitas pada instrument pengumpulan data berupa kuisioner karena sumber data yang di gunakan merupakan data primer. Berdasarkan hasil analisis pengaruh perilaku konsumtif wajib pajak dalam pembelian kendaraan bermotor terhadap pendapatan asli daerah UPT.Samsat Di Kota Denpasarsebesar 89.20% variasi Pendapatan Asli Daerah UPT.Samsat Di Kota Denpasar dipengaruhi oleh Penerapan pajak progresif dan variasi perilaku konsumtif wajib pajak dalam pembelian kendaraan bermotor, sedangkan sisanya sebesar 10.80% djelaskan oleh faktor lain yang tidak dimasukkan ke dalam model. Hasil ini mempunyai arti bahwaperilaku konsumtif wajib pajak dalam pembelian kendaraan bermotor secara positif dan signifikan memediasi pengaruh penerapan pajak progresif terhadap Pendapatan Asli Daerah UPT.Samsat Di Kota Denpasar.
Pengaruh Workload, Masa Perikatan Audit dan Spesialisasi Auditor Terhadap Defisiensi Audit pada KAP yang digunakan oleh Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2015-2018 I Gusti Ayu Diah Utari; Ketut Tanti Kustina; Putu Gitta Gresia
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 20 No. 1 (2021)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.20.1.3149.38-48

Abstract

The Effect Of Workload, Audit Tenure, And Auditors’ Specialization On Audit Deficiencies Based On Audit Firms Used By Manufacture Companies That Listed On IDX 2015-2018 This study aims to examine whether workload, audit tenure, auditors’ specialization influence the occurrence of audit deficiencies conducted by audit firms on the basis of the data that collected by the Finance Finance Professions Supervisory Centre (PPPK), Ministry of Finance RI. This research uses 40 audit firms as population and 34 sample that was collected by purposive sampling method. Workload is measured by the ratio of comparison between total clients and total audit partners. Audit tenure calculated using intervale scale. Auditors’ specialization calculated by dummy variable. Basis of the data of audit deficiencies is based on report of audit results by the Finance Finance Professions Supervisory Centre (PPPK), Ministry of Finance RI. This research is quantitative research using multiple linear regression analysis. The results indicate that the workload and audit tenure has a positive impact on audit deficiencies. Auditors’ specialization has a negative impact on deficiencies audit.
Analisis Dampak Kebijakan Restrukturisasi Kredit Terhadap Laba dan Likuiditas BPR di Kabupaten Badung Ketut Tanti Kustina; I Gede Merta Nugrahita Suryawan; I Gusti Ayu Diah Utari
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 1 (2022)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.21.1.2022.93-104

Abstract

The purpose of this research was to determine whether or not there is an effect of OJK's credit restructuring policy on banks, which is reflected by a significant difference in profit and liquidity before and after the policy. Credit restructuring is a step to provide relief from bank loan installments or leasing loans for debtors or borrowers whose businesses and jobs have been directly or indirectly affected by the COVID-19 pandemic. This type of research is quantitative with the form of event study research and using the population of all BPRs in Bali Province. The research sample was taken using purposive sampling. The data analysis method used was a different test (paired sample t-test). The results of this study indicate that there is a significant difference in profits before and after the OJK credit restructuring policy, which means that the OJK credit restructuring policy as an effort to anticipate COVID-19 has a significant effect on banking.
Pengaruh Profesionalisme dan Independensi Auditor Internal Terhadap Penerapan Good Government Governance Ketut Tanti Kustina; Agung Gede Wikantara; I Gusti Ayu Diah Utari; Desak Made Sukarnasih
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 2 (2022)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.21.2.2022.212-225

Abstract

The purpose of this study was to determine the effect of professionalism and independence of internal auditors on the implementation of good government governance (GGG) in the Regional Government of Bali Province. The population of this study was 57 auditor samples used were 45. The source of the data used is primary data with the sampling method is saturated sampling method. Data collection techniques using a questionnaire (questionnaire) distributed at the Inspectorate of the Province of Bali. The analysis in this study conducted a descriptive analysis. Descriptive analysis looks at respondent characteristic data and descriptive data. In the test instrument all indicators are declared valid and reliable, then proceed with the classic assumption test the entire data meets the qualifications required in the hypothesis test. The coefficient of determination of the model is 46.8% which can be explained in the model and 53.2% is explained outside the model, then a partial test of 0.043 professionalism and 0.005 independence has a significant positive effect on good government governance.
Efektivitas Sistem Informasi di Bank Perkreditan Rakyat: Ekplorasi Pengaruh Kemajuan Teknologi Informasi, Kompetensi Pengguna dan Kepuasan Pengguna Sistem Informasi Akuntansi Ketut Tanti Kustina; Ida Ayu Putu Dyah Medianasuari; Gusi Putu Lestara Permana; I. G. A Diah Utari
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 22 No. 2 (2023)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.22.2.2023.186-198

Abstract

This study aims to determine how the effectiveness of accounting information systems at BPRs is influenced by information technology sophistication, user competence, user participation, and user satisfaction. Covered sampling was implemented to choose the sample for a study in Gianyar Regency that involved 70 BPR personnel who used accounting information systems as their study population. Multiple linear regression was applied as a method of data analysis together with the survey filling method. After analyzing statistical analysis using the SPSS software application, the results indicate a significant and positive indicator of information technology sophistication, user competence, user engagement, and user satisfaction on the effectiveness of the accounting information system.
Pengaruh Literasi Keuangan dan Sikap Peduli Lingkungan Terhadap Keputusan Investasi Hijau Generasi Z Ketut Tanti Kustina; I Made Agus Adi Kurniawan; I Gst Ayu Diah Utari
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 23 No. 1 (2024)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.23.1.2024.25-35

Abstract

Green investment refers to allocating funds to projects or financial assets that support sustainability principles and positively impact the environment or society. This study aims to investigate how Generation Z's financial literacy and environmental concerns influence green investment decisions according to the Theory of Reasoned Action. Google Form is a data collection tool distributed to Generation Z in Denpasar, and 100 respondents accepted it. The researcher employs multiple linear regression analysis. The research findings indicate that financial literacy has a positive influence on green investment decisions, and environmental concern has a significant positive impact on green investment decisions.
FINANCIAL SUSTAINABILITY RESEARCH TREND: BIBLIOMETRICS AND CONTENT ANALYSIS Kustina, Ketut Tanti; Tirtayani, I Gusti Ayu
Erudio Journal of Educational Innovation Vol 13, No 1 (2026): Erudio Journal of Educational Innovation
Publisher : Faculty of Administrative Science, Universitas Brawijaya

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

Abstract

This paper comprehensively analyzes financial sustainability studies conducted over the past six years.   A comprehensive synthesis is essential due to the fragmented literature on financial sustainability.   This study aims to address the existing gap in knowledge by compiling a comprehensive collection of published material in the form of an annotated bibliography on financial sustainability.   Furthermore, it accounts for the most recent research developments within the past six years and the specific subject areas addressed.   The researchers utilize the bibliometric analysis method and VOSviewer to depict the study on financial sustainability spanning from 2018 to 2023.   We obtained the data from the Scopus database.   The study's findings reveal the existence of sixteen distinct research clusters that have emerged over the past ten years. These clusters are identified explicitly as (1) Sustainability, (2) operational efficiency, (3) social entrepreneurship, (4) financial sustainability, (5)company growth, (6) financial performance, (7) good financial governance, (8) good stability, good governance, (9) capital investment,(10)  risk governance,(11) capital investment, (12) publicly traded, (13) the credit growth, (14) intellectual capital, (15) revenue diversification,  (16) reverse mortgage. There are several research variables discussed in the latest period related to financial sustainability. The variables are financial inclusion, digital financial service, financial service digitability, intellectual capital, fiscal policy, innovation, capital investment, good financial governance, risk governance, and risk management. Archives, experiments, and surveys have dominated the research methods used during the last six years. This study offers a comprehensive examination for students and academics interested in researching the financial sustainability of many issues. It covers the topics, concepts, and research methods that have been used in recent years and are still being used.
Peran Orientasi Kewirausahaan dalam Meningkatkan Dampak Financial Technology dan Literasi Digital terhadap Keberlanjutan UKM: Dimoderasi oleh Kesiapan Digital Kadek Trisna Devi; Ketut Tanti Kustina, I Nyoman Sunarta
YUME : Journal of Management Vol 9, No 2 (2026)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yume.v9i2.10530

Abstract

Penelitian ini bertujuan untuk menguji apakah Financial Technology (FinTech) dan Literasi Digital berpengaruh terhadap Keberlanjutan UKM dengan dimoderasi oleh Orientasi Kewirausahaan serta Kesiapan Digital yang memperkuat Orientasi Kewirausahaan terhadap Keberlanjutan UKM. Populasi dalam penelitian ini adalah UKM yang berdomisili di Kota Denpasar. Jumlah sampel dalam penelitian ini sebanyak 138 responden. Teknik pengambilan sampel menggunakan metode Non Probability Sampling. Metode penelitian yang digunakan yaitu kuantitatif dengan sumber data berupa data primer. Metode analisis data menggunakan SmartPLS Hasil penelitian ini menunjukkan bahwa variabel Financial Technology, Literasi Digital, Kesiapan Digital, dan Orientasi Kewirausahaan secara positif dan signifikan berpengaruh terhadap keberlanjutan UKM. Financial Technology dan Literasi Digital berpengaruh signifikan terhadap Orientasi Kewirausahaan, yang memediasi hubungan antara Financial Technology dan Literasi Digital dengan keberlanjutan UKM. Selain itu, Kesiapan Digital berperan sebagai faktor moderasi yang memperkuat pengaruh Orientasi Kewirausahaan terhadap keberlanjutan UKM. Temuan penelitian ini diharapkan pelaku UKM sebagai pendorong ekonomi global dapat meningkatkan intellectual capital sebagai intangible resources atau sumber daya tidak berwujud untuk mendukung keberlanjutan usahanya.
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 Evin Saputra Evin Saputra Fitriani Gede Aditya Putra Utaman Gine Das Prena Gusi Putu Lestara Permana Gusi Putu Lestara Permana Harta, I Gede Eka Sujaya Henny Rahyuda I Dewa Gede Wahyu Dharma Suputra I G. A. Desy Arlita I Gede Cahyadi Putra I Gede Eka Sujaya Harta I Gede Merta Nugrahita Suryawan I Gede Satiya Brana Waja I Gst Ayu Diah Utari 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 Made Agus Adi Kurniawan I Made Restu Dwipayana 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 Diah Utari Ida Ayu Putu Dyah Medianasuari IGA Diah Utari Kadek Apri Suadnyani Kadek Dellavia Vinata Prabandari Kadek Lyana Prilandewi Kadek Mela Kusuma Dewi Kadek Putri Maharani Kadek Trisna Devi 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 Komang Ayu Mardiantari Ni Luh Putu Candra Dewi Ni Luh Putu Sariani Ni Luh Putu Sariani Ni Putu Anika Diva Prashanti Ni Putu Ayu Sulasmi Ni Putu Budiadnyani Ni Putu Budiadnyani Ni Putu Budiadnyani Ni Putu Budiadnyani Ni Putu Indah Rahayu Ni Putu Linda Arya Pratiwi Ni Putu Suryawati Ni Wayan Candra Satya Pratiwi Ni Wayan Lesya Pratiwi Omika Dewi, I G. A. Agung Pramudya, Made Reynaldo 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 Utari, I Gst Ayu Diah Utari, I Gusti Ayu Diah Utari, I. G. A Diah Wahyu Santoso Aji Wiagustini, Ni Luh Yuliani, Ni Luh Ayu Yunike Wulandari Wulandari Sugiarto