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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 AI-Powered Recommendation dan Live Streaming terhadap Keputusan Pembelian di Tiktok Shop dengan Customer Trust sebagai Variabel Mediasi I Gede Satiya Brana Waja; Ketut Tanti Kustina
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.
Green Organizational Culture dan Green Intellectual Capital sebagai Determinan Keberlanjutan Bisnis pada Perusahaan Manufaktur Indonesia Ketut Tanti Kustina; Kadek Putri Maharani
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 10 No. 1 (2026)
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.10.1.2026.42-51

Abstract

In the current era of globalization and increasingly rapid technological developments, awareness of the importance of environmental sustainability is increasing and has become a crucial issue that is increasingly receiving attention in various parts of the world. Management awareness of ESG is very important to improve business sustainability, because it can increase innovation, reputation and supply chain efficiency, as well as create long-term value for stakeholders, so one effective strategy to achieve business sustainability is to implement a Green Organizational Culture and Green Intellectual Capital. The aim of this research is to determine the influence of Green Organizational Culture and Green Intellectual Capital on business sustainability. The data used is secondary data which will be obtained from the distribution of annual financial reports. The number of samples used in this research is 225 manufacturing company data for the 2022-2023 period. The data collection technique used is through the Indonesian Stock Exchange (BEI). The analysis technique uses multiple linear regression. The results of this research are that Green Organizational Culture has a positive and significant effect on business sustainability. Green Intellectual Capital has a positive and significant effect on business sustainability.
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.
When Financing and Tax Strategies Shape Corporate Responsibility: Examining the Effects of Capital Structure and Tax Avoidance on CSR Implementation Ni Putu Budiadnyani; Ketut Tanti Kustina
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.
Pengaruh Kinerja Keuangan dan Pajak Perusahaan Terhadap Return Saham Pada Perusahaan Sektor Industri Barang Konsumsi Ni Wayan Candra Satya Pratiwi; Putu Pande R. Aprilyani Dewi; I Nyoman Gede Arya Diatmika; Ketut Tanti Kustina
Balance : Jurnal Akuntansi dan Manajemen Vol. 5 No. 1 (2026): April 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v5i1.1369

Abstract

Penelitian ini mengungkap bahwa pada periode pemulihan ekonomi pascapandemi 2021–2023, stabilitas laba tetap menjadi determinan utama return saham, sementara beban pajak korporasi secara signifikan menekan imbal hasil investor pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Temuan ini penting karena sektor barang konsumsi yang secara teoretis bersifat defensif justru mengalami volatilitas tinggi dan kinerja indeks yang tertinggal dibandingkan pasar utama, sehingga memunculkan anomali yang menuntut pengujian ulang relevansi sinyal fundamental dan fiskal. Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan dan beban pajak terhadap return saham dalam konteks tersebut dengan menggunakan pendekatan kuantitatif. Data sekunder berupa laporan keuangan tahunan dan harga saham diperoleh dari situs resmi BEI, dengan sampel 18 perusahaan yang dipilih melalui teknik purposive sampling sehingga menghasilkan 54 data observasi selama tiga tahun. Analisis dilakukan menggunakan regresi linier berganda, dengan Earnings per Share (EPS) sebagai proksi kinerja keuangan, Effective Tax Rate (ETR) sebagai proksi beban pajak, dan return saham dihitung berdasarkan capital gain serta dividen. Hasil penelitian menunjukkan bahwa EPS berpengaruh positif dan signifikan terhadap return saham, sedangkan ETR berpengaruh negatif dan signifikan. Secara teoretis, penelitian ini memperkuat relevansi teori sinyal dalam konteks pascakrisis sekaligus memberikan bukti empiris bahwa faktor fiskal memiliki peran yang semakin sensitif dalam pembentukan return saham bahkan pada sektor yang secara tradisional dianggap defensif. Secara praktis, manajemen perusahaan perlu menyeimbangkan strategi peningkatan profitabilitas dan efisiensi pajak guna menjaga serta memulihkan kepercayaan investor.   This study reveals that during the 2021–2023 post-pandemic economic recovery period, earnings stability remains a primary determinant of stock returns, while corporate tax burden significantly suppresses investor returns in consumer goods sector companies listed on the Indonesia Stock Exchange (IDX). This finding is noteworthy because the consumer goods sector traditionally regarded as defensive and stable experienced heightened volatility and lagging index performance compared to the broader market, creating an anomaly that necessitates a reassessment of the relevance of fundamental and fiscal signals. Accordingly, this study aims to analyze the impact of financial performance and corporate tax burden on stock returns within this context using a quantitative approach. Secondary data consisting of annual financial reports and stock prices were obtained from the official IDX website, with a sample of 18 firms selected through purposive sampling, resulting in 54 observations over three years. Multiple linear regression analysis was employed, using Earnings per Share (EPS) as a proxy for financial performance, Effective Tax Rate (ETR) for corporate tax burden, and stock returns calculated from capital gains and dividends. The results indicate that EPS has a positive and significant effect on stock returns, whereas ETR has a significant negative effect. Theoretically, this study reinforces signaling theory in a post-crisis context and provides empirical evidence that fiscal factors play an increasingly sensitive role in shaping stock returns even within a traditionally defensive sector. Practically, corporate management should balance profitability enhancement strategies with tax efficiency to sustain and restore investor confidence.  
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 : Lembaga Pengembangan Kinerja Dosen

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 : Lembaga Pengembangan Kinerja Dosen

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.
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