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All Journal PIRAMIDA Jurnal Ekonomi Kuantitatif Terapan MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Ekonomi dan Bisnis Jagaditha Jurnal Keuangan dan Perbankan Jurnal Minds: Manajemen Ide dan Inspirasi MUDRA Jurnal Seni Budaya Journal of Economic, Bussines and Accounting (COSTING) International Journal of Supply Chain Management Journal of Multidisciplinary Academic Forum Manajemen The Asia Pacific Journal Of Management Studies Journal of Applied Management Studies JWM (JURNAL WAWASAN MANAJEMEN) International Journal of Accounting & Finance in Asia Pasific Neraca Manajemen, Akuntansi, dan Ekonomi Asian Journal of Social and Humanities E-Jurnal Manajemen

Ni Luh Putu Wiagustini

Fakultas Ekonomi Bisnis Universitas Udayana

Author-ID : 2931326

Religion Arts Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation

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Non-Financial Variables Determining Performance Village Credit Institutions Ni Luh Putu Wiagustini; I Made Andika Pradnyana Wistawan
Matrik : Jurnal Manajemen, Strategi Bisnis, dan Kewirausahaan Volume 15 Nomor 2 Tahun 2021
Publisher : Faculty of Economics and Business Udayana University

The Village Credit Institution (LPD) as a rural microfinance institution, its operational activities are limited within the village area, experienced a fairly rapid development from eight units in 1984, reaching 1443 units in 2019, but there were 177 units (12.35 percent) not operating. The measurement of the performance of LPD is determined from the indicators of the level of health which are more assessed from financial ratios. In this study, non-financial variables were examined as variables that affect financial performance. This study aims to analyze the non-financial variables that determine the performance of LPD, which in this study are market orientation, entrepreneurial orientation, financial literacy, financial inclusion. The research population is LPD operating in Bali Province in 2019 as many as 1256 units. determined using the Slovin formula with an allowance of 10 percent, which is 93 units, Sampling with stratified proportional random sampling based on the health level of LPD, The method of analysis is Partial Least Square (PLS), it was found that the increase in entrepreneurial orientation, market orientation, financial literacy and the financial inclusion of the Village Credit Institution management has an impact on improving its performance. The implications for the management of the Village Credit Institution in improving its performance can increase entrepreneurial orientation, market orientation. financial literacy, management inclusion.

PENGARUH RISIKO BISNIS DAN PERTUMBUHAN PERUSAHAAN TERHADAP STRUKTUR MODAL DAN NILAI PERUSAHAAN I Made Suadnyana; Luh Putu Wiagustini
Forum Manajemen STIMI Handayani Denpasar Vol 11 No 1 (2013): Jurnal STIMI Vol. 11 No. 1 - 2013
Publisher : Forum Manajemen STIMI Handayani Denpasar

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This study aims to ﬁ nd out the inﬂ uence of business risk and ﬁ rm growthtoward capital structure and the value of the ﬁ rm. The population of this study wasall go public of industrial companies registered at The Indonesian Capital Marketfrom 2008 up to 2010. We use the path analisys technic to evaluate the relationsamong variables of non ﬁ nancial industrial companies. While the direct and indirect impact of these variables were also observed.The result shows that business risk and ﬁ rm growth have different impact towardboth capital structue and value of the ﬁ rm. The ﬁ rst regression shows that businessrisk has negatively signiﬁ cant inﬂ uence on capital structure and ﬁ rm growth haspositively signiﬁ cant inﬂ uence on capital structure. The second regression showsthat bussiness risk has negatively signiﬁ cant inﬂ uence and ﬁ rm growth has positivelysigniﬁ cant inﬂ uence on ﬁ rm value. This study also conﬁ rm that capital structure haspositively signiﬁ cant inﬂ uence on the ﬁ rm value.

The Financial Performance Enhancement Through Entrepreneurial Orientation Moderation by Tri Hita Karana Culture Ni Nyoman Yuni Juwitaristanty; Ni L P Wiagustini
Journal of Multidisciplinary Academic Vol 5, No 3 (2021): Science, Engineering and Social Science Series (New Update: With DOI index)
Publisher : Penerbit Kemala Indonesia

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The purpose of this study aimed to investigate the moderating role of Tri Hita Karana (THK) culture on the effect of entrepreneurial orientation on financial performance. In this study, we obtain the population taken from all export-oriented handicraft industries in Bali, Indonesia. Here, the population criteria were proposed as a private industry that have a business license which is registered on Trade and Industry Department Bali Province to carry out business activities as a producers and exporters. Currently, there are 42 business units that meet the specified criteria. The data observation samples obtained from saturated sample with the owner or manager private industry. Here, the Partial Least Square technique was performed to analyse significant effect on financial performance. The result shows THK culture has a positive and significant effect on financial performance while THK culture is not proven to be able to moderate the relationship between entrepreneurial orientation and financial performance. In this study, the THK culture implies that the role of culture is not able to strengthen the relation of entrepreneurial orientation to financial performance. Moreover, the entrepreneurial orientation has a positive and significant effect on financial performance. This implies that higher the entrepreneurial orientation, the better the financial performance.

PENGARUH KEADILAN PAJAK, PENGETAHUAN PAJAK, SANKSI PAJAK DAN KONSULTAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO KECIL MENENGAH PADA KANTOR PELAYANAN PAJAK PRATAMA DENPASAR BARAT Desak Nyoman Widiasih; Ni Luh Putu Wiagustini
Journal of Applied Management Studies Vol. 1 No. 1 (2019): Journal of Applied Management Studies (JAMMS)
Publisher : Universitas Triatma Mulya

Taxpayer compliance is an important issue of concern for developing and developed countries. The issue of taxpayer compliance is closely related to tax revenue. Non-compliant taxpayers will cause a desire to avoid, evade, smuggle and neglect tax, which will cause tax revenues to be reduced. This research was conducted to determine tax fairness, tax knowledge, tax sanctions and the role of tax consultants on tax compliance for micro small and medium enterprises in KPP. Pratama West Denpasar. This research is a quantitative research. The population in this study is the taxpayers of micro small and medium enterprises registered at the Tax Office. Pratama West Denpasar. The sample was determined using the Sample Random Sampling method with 120 micro and small businesses. Data collection techniques are carried out by distributing questionnaires to taxpayers. The model used is multiple linear regression. The results of this study are tax justice, tax knowledge, tax sanctions and the role of tax consultants have a significant positive effect on the level of tax compliance of micro small and medium enterprises.Keywords: tax justice, tax knowledge, tax sanctions, role of tax consultants, taxpayer compliance.

FEASIBILITY STUDY PEMBANGUNAN HOTEL DI DESA KUTUH, KECAMATAN KUTA SELATAN, KABUPATEN BADUNG Ida Ayu Eka Pramita; Ni Luh Putu Wiagustini
Journal of Applied Management Studies Vol. 1 No. 1 (2019): Journal of Applied Management Studies (JAMMS)
Publisher : Universitas Triatma Mulya

The Badung Regency Government plans to build a Starred Hotel on land owned by Kutat Adat Village, on the grounds that tourism in the Kutuh Village is just developing. Desa Kutuh is expected to become an integrated Tourism Region through its natural charm and various Balinese Cultural attractions that are displayed. In connection with the plan, a feasibility study is needed for the investment in hotel construction in the village of Kutuh. There are seven aspects examined in this study, namely (1) Aspects of regional potential; (2) Legal aspects; (3) Market Aspects; (4) technical aspects; (5) Aspects of Human Resource Management; (5) Financial aspects. Data and information are collected through observation, interviews and documentation, then analyzed with descriptive and qualitative analysis techniques. The analysis shows that Kutuh Village has tourism and accommodation potential that is possible to be developed by building a Four Star hotel. Judging from the legal aspects of investment in hotel construction in the village of Kutuh, supported by the Law and Regional Government Regulation. The hotel that will be built has a market opportunity with medium competitiveness and medium category appeal, so it can be said to be feasible from the marketing aspect. The estimated investment needed is Rp161,874,034,000, - for a four-star hotel, the hotel must be managed by a professional, so that the right organizational structure is a functional organizational structure that is divided into departments. Based on the financial aspects of the construction of the Four Star Hotel, it is feasible to continue in Kutuh Village if the maximum is to use 50% debt, a 10-year tenor of 10% interest rate with a minimum hotel occupancy rate of 37% per year.

KINERJA YAYASAN MAHA BHOGA MARGA BERBASIS BALANCED SCORECARD: Studi pada Yayasan Maha Bhoga Marga I Made Dwi Semara Putra; Ni Luh Putu Wiagustini
Journal of Applied Management Studies Vol. 1 No. 2 (2020): Journal of Applied Management Studies (JAMMS)
Publisher : Universitas Triatma Mulya

Measurement performance of organization is the one of the most important thing for going concern of organization. In Non Government Organization to realize the vision and mission to achieve the organization’s goal is an achievement that can measure the success of the organization in evaluating the results of activities carried out by the organization compared to a predetermined benchmark. Balanced Scorecard is a measurement tool as a counterweight to the financial aspect and the non-financial aspects, such as customer / assisted satisfaction, internal business processes, learning and growth within the company. This study aims to analyze how Maha Bhoga Marga Foundation can meet, customer needs, business process interactions that need to be developed internally and how also with aspects of employee development in the learning process and growth and financial needs as a strategy to improve its performance. This research was conducted at Maha Bhoga Marga Foundation in Bali. The method used in this research is descriptive method by analyzing data from four perspectives: the customer perspective with customer satisfaction index and learning and growth with employee satisfaction index, internal business process perspective, financial perspective as measured by average comparation of revenue and expenses value. The results of the analysis show that the performance of Maha Bhoga Marga Foundation is categorized as Good. It is assessed from Balance Scorecard analysis which shows: 1) Service User's Perspective is in very good category, 2) Process Perspective The Internal, and 3) the Learning and Growth Perspective is in a good category, 4) Based on the average comparation of revenue and expenses vaalue achieved by Maha Bhoga marga Foundation, which decreased from the year during the period 2015-2017 shows the condition of Maha Bhoga Marga which have increased program are not following with increased income. This means the performance of the Financial Perspective of Maha Bhoga Marga Foundation sustainability is not good.

PENGARUH MANAJEMEN ASET TERHADAP OPTIMALISASI PEMANFAATAN ASET TETAP DI KABUPATEN KARANGASEM Mety Andriani Baitanu; Ni Luh Putu Wiagustini
Journal of Applied Management Studies Vol. 2 No. 1 (2020): Journal of Applied Management Studies (JAMMS)
Publisher : Universitas Triatma Mulya

The purpose of this research is to analyze the effect of asset management on optimizing the utilization of fixed assets in Karangasem Regency. This research is an associative research, namely the causality relationship between asset inventory, asset valuation, asset control and control to the level of optimization of fixed assets (land and buildings) owned by Karangasem Regency government. Data collection methods used in this study are through questionnaires / questionnaires. The data analysis technique in this study was quantitative statistical analysis using multiple linear regression models that were completed with the SPSS (Statistical Package for the Social Science) for windows The results of hypothesis testing conducted using multiple linear regression models indicate that: 1). Asset inventory has a positive and significant effect on optimizing the management of fixed assets. 2). Asset valuation has a positive and significant effect on optimizing asset management and 3). Asset control and supervision has a positive and significant effect on optimizing the management of the Karangasem Regency Government assets which shows that any improvement in asset control and supervision will be followed by increased optimization of asset management still the Karangasem Regency government. The implications of this study are a) Asset Inventory has a positive and significant effect on Asset Optimization. This proves that with the implementation of the inventory includes data collection, codification / labeling, grouping and bookkeeping / good administration, it will provide an optimal utilization of assets. b) Asset Valuation has a positive and significant effect on Asset Optimization. Asset valuation conducted by an independent institution is needed by the local government of Karangasem Regency, where the results of this value will be used to determine the value of wealth and information for the application of prices for the assets to be sold. c) Asset Monitoring and Control has a positive and significant effect on Asset Optimization. Supervision and Control have been carried out well by the Karangasem Regency government through the development of the Asset Management Information System.

DETERMINASI PROFITABILITAS LPD DI KECAMATAN BEBANDEM I Nyoman Kasih; Ni Luh Putu Wiagustini
Journal of Applied Management Studies Vol. 1 No. 2 (2020): Journal of Applied Management Studies (JAMMS)
Publisher : Universitas Triatma Mulya

This research was conducted aiming to analyze the effect of Capital Adequacy Ratio (CAR), the amount of credit, and third party funds (DPK) on profitability in the LPD of Bebandem District. This research is an associative research, namely the causality relationship between CAR, the amount of credit, and third party funds on profitability. The data used in this study are secondary data in the form of CAR data, the amount of credit, and third party funds that can be obtained in the Karangasem Regency LPLPD. The data collection method used in this study is a non-participant observation method that is observing CAR data documents, the amount of credit, third party funds and profitability in LPD Bebandem District in 2016-2018. The data analysis technique in this study was quantitative statistical analysis using multiple linear regression models that were completed with the SPSS (Statistical Package for the Social Science) for windows The results of hypothesis testing conducted using multiple linear regression models indicate that: 1). CAR has a positive effect on profitability. 2). Credit has a positive effect on profitability. 3). DPK has a positive effect on profitability. The implications of this study are 1). CAR has a significant positive effect on profitability. This shows a fairly good financial performance on the part of the LPD. 2). Credit has a significant positive effect on profitability. Giving maximum credit to the community will be able to increase LPD income in Bebandem District. 3) DPK has a significant effect on profitability. The more funds that can be collected from the community, it will increase the ability of the LPD to extend credit to the public. With the increased ability to extend credit, LPD revenues will also increase. Therefore, the amount of third party funds raised by the LPD will determine the level of profitability

PENGARUH LIKUIDITAS DAN LEVERAGE TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN PADA PERUSAHAAN PERBANKAN DI BEI Y. Yudha Dharma Putra; Ni Luh Putu Wiagustini
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 1 No. 2 (2013)
Publisher : Universitas Lambung Mangkurat

High corporate value of a company will attract investors to invest in the company. Company value on companies that went public in the long-term improvement is affected by profitability, the higher the value of the company’s profitability is also higher the value of the company, and the lower the profitability of a company reflects the low value of the company. Investors buy stocks in companies that go pubilc in order to benefit from the investments made. This study aimed to analyze the influence of Liquidity and Leverage on Profitability and Value.The population used in this study is a banking company listed in Indonesia Stock Exchange (BEI) in 2007 to 2011 by 31 companies. The sampling technique used was purposive sampling. Samples taken in this study were 20 companies for 5 years. Techniques of data analysis in this study using Path analysis.The results showed that: 1) no significant positive effect of liquidity on profitability. 2) leverage gives a significant positive effect on profitability. 3) liquidity is not significant positive effect on a firm value. 4) Liquidity positive effect on company value through profitability. 5) Leverage gives a significant positive effect on firm value. 6) Leverage has a positive effect on firm value through profitability. 7) Profitability gives a significant positive effect on company value.

Intellectual Capital and Financial Sustainability I Gede Cahyadi Putra; Ni Luh Putu Wiagustini; I Wayan Ramantha; Ida Bagus Panji Sedana
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 2 (2022): June Edition of International Journal of Accounting Finance in Asia Pasific
Publisher : AIBPM Publisher

The competition among companies in the industrial era 4.0 no longer relies on ownership of tangible assets but on the ability to control information, develop innovation, manage organizations and own resources. Companies increasingly emphasize the importance of knowledge assets to improve their performance and sustainability. The purpose of this study is to figure out the effect of intellectual capital, consisting of human capital, structural capital and relational capital on marketing performance, financial strategy performance and financial sustainability. The research was conducted in rural banks, which also known as Bank Perkeditan Rakyat (BPR) operating in Bali. The data analysis technique used SEM PLS. The results showed that human capital and relational capital positively effects marketing performance, financial strategy performance and financial sustainability. Meanwhile, the relational capital variable does not have effect on financial strategy performance and financial sustainability. Keywords: Financial Strategy Performance, Financial Sustainability, Intellectual Capital, Marketing Performance, Rural Bank

Co-Authors AAIN Marhaeni Alvita Chatarine Anak Agung Dewi Hendrayani Anak Agung Gde Putu Widanaputra Anak Agung Gede Jayanarendra Anak Agung Istri Ngurah Marhaeni Armen Armen BARRETO, Vital Nascimento Cindy Maharani Putri Delsy Setiawati Ratu Edo Denny Hermawan Desak Ketut Sintaasih Desak Nyoman Widiasih Dewi, Luh Gede Krisna Dewi, Made Pratiwi Eka Putri Suryantari Gusti Ayu Diah Akua Miyanti Gusti Ayu Ketut Chandni Dewi Henny Rahyuda Herbet Bastian I G A Komang Trisnayanti I Gede Cahyadi Putra I Gede Kajeng Baskara I Gede Riana I Gusti Bagus Wiksuana I Ketut Mustanda I Ketut Yadnyana I Made Dwi Semara Putra I Made Suadnyana I Nyoman Kasih I PUTU SUDANA I Putu Sudana I Wayan Juniastina Putra I Wayan Ramantha Ica Rika Candraningrat Ida Ayu Dinda Pryanka Maharani Ida Ayu Eka Pramita Ida Ayu Nyoman Saskara Ida Ayu Putu Megawati Ida Ayu Wiranthari Dwinanda Ida Bagus Anom Purbawangsa Ida Bagus Dananjaya Ida Bagus Panji Sedana Ida Bagus Pradnyana Manuaba IGN Narindra Mandala JOÃO AMARAL Ketut Sutrisna Dewi, Sayu Komang Nehru Utamayasa Luh Gede Meydianawathi Luh Gede Meydianawthi Luh Gede Sri Artini Luh Nyoman Fajar Nur Ayu Luh Putu Eka Oktaviantari Luh Putu Erma Liestyasih Luh Putu Sukma Wahyuni Pratiwi Madalena Maria Made Amanda Dewanti, Made Amanda Made Intan Berliana Lestari Dewi Magna Mayputra Sumadi Mety Andriani Baitanu Miguel de Araujo Miguel de Carvalho Soares Ni Kadek Alit Pradina Putri Ni Kadek Meida Tiasita Ni Kadek Rory Ari Pertiwi Ni Ketut Rasmini Ni Ketut Sukanti Ni Komang Ayu Ariani Ni Luh Anita Lia Agustini ni luh astrid mayangsari Ni Luh Putu Budi Agustini Ni Luh Putu Nia Anggraeni Ni Luh Putu Sopy Devina Putri Ni Made Dila Yuniari Mastuti Ni Made Dwirawati Ni Nyoman Yuliarmi Ni Nyoman Yuni Juwitaristanty Ni Putu Alma Kalya Almira Ni Putu Ayu Darmayanti Ni Putu Devi Anggarini Ni Putu Eka Kherismawati Ni Putu Jesica Prastiwi Ni Putu Mirah Darmayanti Ni Putu Natalia Ni Putu Novianti Wira Adnyani Ni Putu Pertamawati, Ni Putu Ni Putu Yeni Astiti Ni Wayan Dian Irmayani Ni Wayan Mekarini Ni Wayan Yulia Krusita Nyoman Abundanti Nyoman Raynaldi Rizky Margana Putu Agus Dwipayadnya Putu Ayu Supriati Putu Eka Maharani Putu Ery Setiawan Rintohan Malau Septia Wulandari Suarka Srinandari, Putu Riska Yunita Sudarsana Arka Y. Yudha Dharma Putra Yohana Mutiara L. Situmeang

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