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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Jurnal Bakti Saraswati WICAKSANA: Jurnal Lingkungan dan Pembangunan Jurnal Sewaka Bhakti Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi International Journal of Environmental, Sustainability, and Social Science AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Postgraduated Community Service Journal Asian Journal of Community Services (AJCS) Journal of Governance, Taxation, and Auditing Community Services Journal (CSJ) Journal of Entrepreneurial and Business Diversity Jurnal Riset Akuntansi Warmadewa
Surasmi, Ida Ayu
Universitas Warmadewa Denpasar
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Determinants of Investment Decisions With Corporate Social Responsibility as Moderation in Indonesia Stock Exchange Manufacturing Companies Ida Ayu Surasmi; Ida Bagus Udayana Putra; Luh Gede Ariastuti; Ni Luh Putu Martini
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 12 No. 1 (2025): Jurnal Ekonomi dan Bisnis Jagaditha
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.12.1.2025.51-63

Abstract

Investment decisions need attention for companies. Investment decisions are proxied with the Price Earning Ratio (PER). Price Earning Ratio. (PER) by factors such as leverage, growth opportunities, liquidity, profitability, cash flow, age of the company. In making investment decisions, in addition to considering financial factors, non-financial factors are also considerations that can legitimize the company's existence for the long term. Corporate Social Responsibility (CSR) is a consideration for investors because it is a good form of investment for the sustainability of the company's business. Based on the results of previous research related to CSR, it turns out that there is an inconsistency in the results as well as inconsistencies in the results of determinants that affect investment decisions, so there is a suspicion to include CSR as a moderation variable. The purpose of this study is to analyze the influence of PER on DAR, GROW, CR, ROA, CF, AGE and CSR as moderation variables. Based on PLS with the help of Smart PLS software version 3.0 with a total of 48 issuers of consumer sub-sector manufacturing companies for the 2020-2023 period, it shows that AGE has a significant positive effect on PER, AGE has a significant positive effect on PER, while DAR, GROW, CR, ROA and CF partially have no effect on PER. Likewise, CSR is not able to partially strengthen the influence of DAR, GROW, CR, ROA and CF on PER
The Role of Profitability in Mediating the Influence of Company Size and Leverage on the Value of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2020-2023  Dewa Ayu Manik Candrapuspa; Ni Made Wahyuni; Ida Ayu Surasmi; Ida Bagus Udayana Putra; I Made Suniastha Amerta; Ni Nengah Seri Ekayani
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 12 No. 1 (2025): Jurnal Ekonomi dan Bisnis Jagaditha
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.12.1.2025.109-124

Abstract

Bank Indonesia (BI) saw that the manufacturing sector's success in 2023 slowed the rise in company value, as shown by the changing business value. If the growth comes with a high rate of return on investment for shareholders, it will change how many investors or shareholders are worth. There are several ways to figure out how much a business is worth. Before investing, people look at a number of factors that will help them figure out how much a company is worth. This research examines how profitability influences Indonesia Stock Exchange-listed manufacturing businesses' value between 2020 and 2023. It will examine debt and firm size effects on value. Study participants are manufacturers that went public on the Indonesia Stock Exchange between 2020 and 2023. Over four years, 52 firms provided 208 observational data points. The data was collected from public and private archives, which contain papers, documentation, and historical reports. Researchers employ inferential path analysis to solve the question. The research found that company size significantly reduces profitability. Relatively little leverage affects corporate profitability. Size doesn't affect firm worth as much. Leverage boosts corporate value significantly. Profitability has a positive and significant effect on company value. Profitability is able to mediate the effect of company size on company value. Profitability is not able to mediate the effect of leverage on company value.
Pengaruh Profitabilitas, Likuiditas dan Ukuran Perusahaan Terhadap Struktur Modal Ni Made Suryaningsih; Ida Ayu Surasmi; Cokorda Krisna Yudha
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 8 No. 1 (2024)
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.8.1.2024.20-27

Abstract

Capital structure refers to the decision-making process regarding funding sources and the arrangement of funding options. In the mining sector, companies require substantial capital for resource exploration and corporate development. The study titled “The Impact of Profitability, Liquidity, and Company Size on Capital Structure” aims to investigate how profitability, liquidity, and company size influence the capital structure of mining firms listed on the Indonesia Stock Exchange. Utilizing a quantitative approach with secondary data, the research population comprises mining companies listed from 2020 to 2022. Through purposive sampling, 35 companies were selected for analysis. Multiple linear regression analysis was employed to analyze the data. Findings indicate that profitability negatively affects the capital structure of mining companies, as higher profits prompt firms to utilize retained earnings, thereby reducing the capital structure value. Liquidity also negatively impacts the capital structure, as companies with high liquidity levels tend to utilize assets to meet short- term obligations, consequently reducing the capital structure. Conversely, company size positively influences the capital structure, with larger companies exhibiting larger capital structures due to increased debt, while smaller companies have smaller capital structures.
Pengaruh Free Cash Flow, Kepemilikan Institusional, Kepemilikan Manajerial, Arus Kas Operasi Dan Ukuran Perusahaan Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Ida Ayu Made Ratih; Ida Ayu Surasmi
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 9 No. 1 (2025)
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.9.1.2025.46-61

Abstract

This study aims to analyze the effect of free cash flow, institutional ownership, managerial ownership, operating cash flow, and company size on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. This study uses a quantitative method with secondary data obtained from the annual financial reports of consumer goods sector manufacturing companies listed on the IDX. The population in this study were all consumer goods sector manufacturing companies, with a sample of 44 companies selected using the purposive sampling method based on certain criteria. The data were analyzed using multiple linear regression with the help of SPSS for Windows to test the relationship between independent variables and dividend policy as the dependent variable. The results showed that free cash flow and institutional ownership had a positive and significant effect on dividend policy, while managerial ownership, operating cash flow, and company size did not have a significant effect. This finding indicates that dividend policy is more influenced by cash availability factors and institutional investor ownership.
Pengaruh Kesadaran Lingkungan, Digitalisasi Akuntansi, Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pada Lembaga Perkreditan Desa (Lpd) Di Kecamatan Ubud Ni Putu Intan Melani; Ida Ayu Surasmi
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 9 No. 2 (2025)
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.9.2.2025.62-67

Abstract

This study aims to analyze the influence of accounting understanding, accounting digitalization, and human resource competency on the quality of financial reports at Village Credit Institutions in Ubud District. The approach used in this study is quantitative with a population consisting of 32 Village Credit Institutions in Ubud District. The sampling technique applied is the saturated sampling technique (census), which aims to minimize errors in data collection, so that the number of samples in this study covers all Village Credit Institutions in the area. The unit of analysis in this study is the organization represented by the head of each Village Credit Institution. Data were collected using a questionnaire and analyzed using multiple linear regression methods. The results of the study indicate that accounting understanding, accounting digitalization, and human resource competency have a significant positive effect on improving the quality of financial reports at Village Credit Institutions in Ubud District.
Pengaruh Leverage dan Kebijakan Dividen terhadap Investasi Perusahaan Ida Ayu Surasmi; Ida Bagus Udayana Putra; G. Oka Warmana
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 20 No. 2 (2021)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.20.2.2021.138-143

Abstract

In an imperfect capital market, funding decisions and dividend policy affect investment decisions. Sources of funds have different costs, so the cost of these funds will affect the analysis of investment feasibility. Agency costs both from debt and dividends can limit the company's investment. This study contributes to explaining how leverage and dividend policy influence investment decisions in companies in Indonesia. This study uses panel data regression. This study finds that the effect of dividends is stronger in limiting the company's investment. A high dividend payout reduces the company's investment the following year, whereas. leverage has no effect on the company's investment. Another finding is that investment opportunities have a positive effect on company investment, while company size has no effect on investment.
Pemanfaatan Lidi Menjadi Kerajinan Ingke Dalam Peningkatan Perekonomian Usaha Mikro di Desa Gegelang, Karangasem Ida Ayu Surasmi; I Gusti Ayu Intan Saputra Rini; I Made Jamin Yasa
Postgraduated Community Service Journal Vol. 4 No. 2 (2023)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/pcsj.4.2.2023.87-92

Abstract

Gegelang Village is one of the villages in Manggis sub-district, Karangasem district. There are 6 banjars in Gegelang, namely Telengan, Karanganyar, Gegelang, Pakel, Babakan and Panggung. This village has the potential for natural products, namely coconut trees. Coconut has many benefits, one of which is that the stems of coconut leaves can be used to make woven craft products, namely ingke. In Bali, Ingke is used as a place for offerings in prayer. Not only as a place for offerings or offerings, ingke is also used as a dinner plate which is usually topped with banana leaves or oil paper. An interesting phenomenon in ingke crafts is the current trend of using ingke as a substitute for offering containers or as a substitute for plates and other containers because it is considered very efficient and effective. However, the phenomenon that occurs among craftsmen in Andakasa is actually decreasing. This is due to problems including limited sticks being sold in the market area, sales are adjusted to orders, the number of orders cannot be fulfilled when there is a shortage of raw materials, the raw materials produced do not have a pattern, the value or price of the product. the input is process-based. bargaining and the absence of standard standards, increasingly complex market conditions and competition in trade. Therefore, the community service team can participate together to help increase the number of sales of ingke production, so that it can improve the economy, especially Banjar Pakel in Gegelang Village.
Strategi Mewujudkan Peningkatan Kinerja Pada BUMDes Segara Giri di Desa Sanur Kauh Ida Bagus Udayana Putra; Ida Ayu Surasmi; I Made Wianto Putra
Postgraduated Community Service Journal Vol. 4 No. 2 (2023)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/pcsj.4.2.2023.83-86

Abstract

Village-Owned Enterprises were established by Village communities in an effort to improve the Village economy through efforts to manage existing natural resources, social potential and economic potential. Therefore, it is necessary to manage Bumdes management professionally so that it is in accordance with its vision and mission. The success of the vision and mission can be determined by competent human resources who are committed to their duties and responsibilities. This service aims to improve performance at Bumdes Segara Giri in Sanur Kauh Village, starting with analyzing the village's potential for preparing a clear and focused business plan, managing production or service provision, marketing and promotion of products or services produced, regular financial management. as well as transparency as well as developing skills and increasing the capacity of human resources. This service begins with interviews and documentation methods with several sources and is supported by documentation. In terms of implementation, the principles of management have been carried out in accordance with the performance analysis of the BUMDes, but there is still a need for steps or strategies so that a good improvement in BUMDes performance can be achieved optimally. This condition is motivated by the limited understanding of human resources. The results of the service show that Bumdes Segara Giri generally has good performance such as providing quality service to the community and maintaining its sustainability, but there are inhibiting factors that require improvement efforts and recommendations to achieve good management.
Strengthening Market Position And Offerings For Bagus Agro Pelaga In Competitive Hospitality Industry Niña Jesha D. Clacio; Camela Erika D. Baltazar-Dayonot; Wilmer Jane A. Lustan; Stephanie B. Virtus-Reyes; Hanilyn Aguilar Hidalgo; Ida Bagus Udayana Putra; Ida Ayu Surasmi; Genijayendra Sahya Amertha; Putu Arika Wandari
Postgraduated Community Service Journal Vol. 5 No. 2 (2024)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/pcsj.5.2.2024.68-75

Abstract

The purpose of this research is to analyze and enhance the market positioning of Bagus Agro Pelaga, a wellness farm resort and lifestyle retreat in Bali, Indonesia, within the competitive hotel industry. This study employs a qualitative research design to assess and evaluate the current business environment and organizational systems. A case study approach is used, allowing for an in-depth investigation of the resort over a specific period. Data collection involved personal interviews with Mr. Taufik, the head of the marketing department of Bagus Discovery Group, along with observations, document analysis, and customer reviews. The research also incorporated secondary and historical financial and marketing data to provide a comprehensive understanding of the resort's situation before, during, and after the pandemic. SWOT Analysis principles were applied to analyze the resort's strengths, weaknesses, opportunities, and threats, forming the basis for strategic recommendations. The findings revealed three main challenges: a manpower shortage due to an aging workforce, difficulty adopting new technologies, and poorly maintained facilities. These issues were analyzed for their impact on operations and customer experience. The study recommends developing a comprehensive workforce development plan, investing in technology upgrades and staff training, and prioritizing resource allocation for facility maintenance and improvements. By addressing these challenges, Bagus Agro Pelaga can enhance its market positioning, attract more visitors, and achieve long-term sustainability.
Peningkatan Nilai Tambah Usaha Limbah Propolis Kele Menjadi Sabun di Kabupaten Karangasem Ida Ayu Surasmi; Ida Bagus Udayana Putra; I Made Suniastha Amerta; I Gusti Ayu Intan Saputra Rini
Community Service Journal (CSJ) Vol. 5 No. 1 (2022)
Publisher : Lembaga Pengabdian Kepada Masyarakat, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/csj.5.1.2022.26-30

Abstract

Lebah Kele sudah lama dikenal oleh masyarakat. Lebah kele merupakan salah satu jenis lebah menghasilkan madu dengan jumlah propolis yang banyak dibandingkan jenis lebah madu lainnya. Baik Madu maupun kandungan propolis yang dihasilkan menginsipirasi peternak salah satunya berada di desa Antiga, kecamatan Manggis, Kabupaten Karangasem untuk meningkatkan pemahaman dan kebermanfaatan ternak lebah kele ini. Limbah propolis, madu yang dihasilkan peternak lebah kele ternyata dapat diolah menjadi sabun. Pengolahan limbah propolis menjadi sabun dapat meningkatkan nilai tambah bagi peternak ini. Permasalahannya penting meningkatkan pengetahuan bagaimana agar sabun tersebut dapat ditingkatkan penjualannya. Dalam membantu peningkatan penjualan menginspirasi tim peneliti dan pengabdian kepada masyarakat melaksanakan kegiatan pengabdian dengan memberikan penyuluhan dalam upaya meningkatkan jumlah pemasaran produk, motivasi sumber daya manusia serta penentuan harga jual produk.
Co-Authors A.A. Media Martadiani, A.A. Media Anak Agung Bagus Amlayasa Aziz, Ita Sylvia Azita BINTANG, Ida Ayu Made Camela Erika D. Baltazar-Dayonot Cokorda Krisna Yudha Dewa Ayu Manik Candrapuspa DEWI, Ni Luh Aria Sukma Dorkas Marline Lovrian Mautang G. Oka Warmana GAYATRI, Sukma Genijayendra Sahya Amertha Hanilyn Aguilar Hidalgo I Dewa Kristiantari I Gusti Ayu Intan Saputra Rini I Gusti Ayu Intan Saputra Rini I Gusti Ayu Inten Miranti ARIMBAWA I Kadek Doni Wira Prasetya I Made Jamin Yasa I Made Suniastha Amerta I Made WIANTO I WAYAN SUARJANA Ida Ayu Made Ratih Ida Bagus Komang Suarka Ida Bagus Udayana Putra Ita Sylvia Azita Aziz Kawisana, Putu Gede Wisnu Permana Komang Adi Kurniawan Saputra Krensia Isidora Wea Wea Luh Gede Ariastuti Mambrasar, Dominggas Mautang, Dorkas Marline Lovrian Ni Kadek Wulan Sari Dewi Ni Luh Putu Indiani Ni Luh Putu Martini Ni Made Ayu Gemuh Rasa Astiti Ni Made Suryaningsih Ni Made Wahyuni Ni Nengah Apriliani Ni Nengah Seri Ekayani Ni Putu Intan Melani Ni Putu Intan MELANI Ni Putu Putri KRISNAYANTI Ni Wayan SITIARI Niña Jesha D. Clacio Ningsih, Ni Luh Anik Puspa Nyoman Cantika DEWI Nyoman Cyntia Riesta UTAMI Nyoman Senimantara Partiwi Dwi Astuti Prasetya, I Kadek Doni Wira Putra, I Made Wianto PUTRA, Putu Ary Krisna Putu Arika Wandari Putu Diajeng Intan Mayuni SANJAYANI, Made Wulan Guna Harta Stephanie B. Virtus-Reyes Sugiati, Gusti Ayu Wadu, Yesaya Widari, Dewa Ayu Putu Niti Wilmer Jane A. Lustan Wiratama, Nyoman Indra Wodu, Ye Saya Yanti, Gek Dian Dharma