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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
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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Revisiting Investor Behaviour in Risky Investment Decision Making Ni Putu Ayu Darmayanti; Ni Luh Putu Wiagustini; Luh Gede Sri Artini; Ica Rika Candraningrat
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 9 No 1 (2022): June
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v9i1.26690

Abstract

The number of studies into behavioral finance has increased during the last two decades. However, literature about how behavioral factors determine risky investment decisions still needs to be reviewed from the behavioral finance theory point of view. This paper deals with behavioral research in finance and some aspects of investor behavior when making investment decisions about risky assets. Library research was conducted and then presented using a descriptive form of theoretical exposure. Based on the perspectives of the prospect theory, the literature reviewed in this paper provides results about individuals' financial literation, risk tolerance, and personality in determining motivation to choose risky investments. The conclusions show that behavioral finance exists, and people may be irrational when making investment decisions about risky assets.
PENGARUH RISIKO BISNIS DAN PERTUMBUHAN PERUSAHAAN TERHADAP STRUKTUR MODAL DAN NILAI PERUSAHAAN I Made Suadnyana; Luh Putu Wiagustini
Forum Manajemen Vol 11 No 1 (2013): Jurnal STIMI Vol. 11 No. 1 - 2013
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v11i1.53

Abstract

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.
Determinant Of Investment Decision With Growth Opportunity As Moderation Variable: Study On Sub-Sector Textile And Garmen Companies Listed On The Indonesian Stock Exchange Putu Eka Maharani; Ni Luh Putu Wiagustini
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i2.7406

Abstract

An investment decision is a plan to invest in one or more assets in hopes of generating future returns. Investment decisions aim to obtain profits in the future with a certain level of risk and can maximize the prosperity of the owners (shareholders). The purpose of this study is to analyze the influence of capital structure, liquidity, profitability, and company size on investment decisions with growth opportunities as moderation variables in textile and garment sub-sector companies listed on the Indonesia Stock Exchange. This research was conducted on textile and garment sub-sector companies listed on the Indonesia Stock Exchange with a sample of 14 companies using saturated sampling techniques. Financial statement data is collected from the Indonesia Stock Exchange website and the websites of the companies sampled. The collected data is then analyzed with Moderated Regression Analysis (MRA). The results showed that capital structure has no effect on investment decisions, liquidity has no effect on investment decisions, profitability has a negative effect on investment decisions, company size has no effect on investment decisions, growth opportunities moderate the relationship of capital structure and profitability on investment decisions and growth opportunities cannot moderate the relationship between liquidity and company size on decisions investment. Keywords: Investment Decision, Capital Structure, Liquidity, Profitability, Firm Size
A Portrait of Tri Kaya Parisudha in Cingkreman (Hofstede's Study of Cultural Dimensions) Eka Putri Suryantari; Ni Luh Putu Wiagustini; I Putu Sudana; Ni Ketut Rasmini
Mudra Jurnal Seni Budaya Vol 39 No 1 (2024)
Publisher : Institut Seni Indonesia Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31091/mudra.v39i1.2637

Abstract

Cultural practices in society are greatly influenced by the extent to which they are able to provide benefits to those who practice them. One of the cultural practices that is still found in the heritage region of the city of Denpasar is called cingkreman. This is a culture-based and family-based financial planning and savings system. Cingkreman is based on an agreement between individuals to join a cingkreman group (sekaa). The period of participation for one period corresponds to the cycle of the Galungan holidays, namely 210 days. The novelty of this research is to bring to the surface the cultural practices that exist in society so that efforts can be made to preserve the tradition of cingkreman. This is qualitative research with an interpretive paradigm that uses an ethnomethodological approach. The aim of this research is to find out how the concept of Tri Kaya Parisudha (moral teaching about personal behavior) is applied to cingkreman and how this practice continues to exist in the midst of society. The data were collected through interviews and focus group discussions (FGDs). The research results show that the Tri Kaya Parisudha concept is practiced in the cingkreman system. The behavior of the members and coordinators of a sekaa, as reflected in the themes resulting from the stages of Garfinkel's analysis, reflects kayika parisudha (good acts), wacika parisudha (good speech), and manacika parisudha (good thought). The foundation of behavior based on these three noble attitudes of Tri Kaya Parisudha is able to produce cultural values which cause the practice of cingkreman to provide benefits to its practitioners. The benefits felt by these actors mean that cingkreman will continue to be practiced, and this is one of the reasons why the carrying out of cingkreman persists amidst technological advances which are slowly eroding existing cultural practices in society. Hofstede's cultural dimensions that are found in the practice of cingkreman include uncertainty avoidance, collectivity, and femininity. The dimension of power differences is not found because, in the practice of cingkreman, there are no differences between the participants in the social strata. Everyone has the same right to join the cingkreman group.
PERAN MODAL SOSIAL DAN MODAL REPUTASI PADA KINERJA KEUANGAN DAN KEBERLANJUTAN USAHA: (Studi Pada Lembaga Perkreditan Desa di Kabupaten Klungkung) Ni Made Dila Yuniari Mastuti; Ni Luh Putu Wiagustini
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 8 No. 11 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v8i11.6045

Abstract

Tujuan penelitian ini untuk menganalisis pengaruh Modal Sosial dan Modal Reputasi pada Kinerja Keuangan, pengaruh Modal Sosial dan Modal Reputasi pada Keberlanjutan Usaha, dan pengaruh Kinerja Keuangan pada Keberlanjutan Usaha LPD di Kabupaten Klungkung yang berjumlah 116unit usaha. Jumlah sampel yang diambil sebanyak 92 responden berdasarkan metode random sampling dengan menggunakan rumus slovin. Pengumpulan data dalam penelitian ini dilakukan dengan metode kuesioner. Metode analisis data menggunakan SEM PLS. Berdasarkan hasil penelitian ini, diperoleh hasil pengaruh modal sosial terhadap kinerja keuangan menunjukkan pengaruh positif dan signifikan, pengaruh modal sosial terhadap keberlanjutan usaha menunjukkan pengaruh positif dan signifikan, pengaruh modal reputasi terhadap kinerja keuangan menunjukkan pengaruh positif dan signifikan, pengaruh modal reputasi terhadap keberlanjutan usaha menunjukkan pengaruh positif dan signifikan dan pengaruh kinerja keuangan terhadap keberlanjutan usaha menunjukkan pengaruh positif dan signifikan.
Determinant Entrepreneurship Intention Based on Planned Behavior Theory: A Literature Review Barreto, Vital Nascimento; Putu Wiagustini, Ni Luh; Rahyuda, Henny; Ketut Sutrisna Dewi, Sayu
Asian Journal of Social and Humanities Vol. 3 No. 5 (2025): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v3i5.513

Abstract

The purpose of this study is to conduct a thorough literature review to identify the primary factors influencing entrepreneurial intention based on Planned Behavior Theory. By analyzing cognitive, social, and environmental dimensions, this study explores how these elements collectively shape an individual’s intention to pursue entrepreneurship. The review underscores the critical role of self-efficacy, where individuals' belief in their capabilities significantly impacts their entrepreneurial drive. Social influences, such as peer support, cultural norms, and family encouragement, further shape entrepreneurial intentions. Additionally, educational attainment plays a crucial role in providing individuals with the knowledge and skills necessary to identify business opportunities and manage risks effectively. Economic conditions, including market stability and access to funding, also act as external factors that either promote or hinder entrepreneurial pursuits. This study not only consolidates existing research but also identifies gaps in the current literature, particularly the need for cross-cultural studies and deeper analyses of how emerging technologies influence entrepreneurial behavior. The findings contribute to a more nuanced understanding of entrepreneurship intention and provide insights for policymakers, educators, and aspiring entrepreneurs. Future research should focus on longitudinal studies and the impact of evolving economic landscapes to develop more comprehensive strategies that foster entrepreneurship.
PENGARUH PENGETAHUAN PAJAK SANKSI PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK INDIVIDU Ni Putu Jesica Prastiwi; Ni Luh Putu Wiagustini; Ni Wayan Mekarini
The Asia Pacific Journal Of Management Studies Vol 12 No 3 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i3.1423

Abstract

Kepatuhan pajak di kalangan wajib pajak orang pribadi masih menjadi isu utama dalam sistem perpajakan Indonesia, terutama di lembaga pendidikan swasta. Meskipun telah dilakukan berbagai upaya edukatif, kepatuhan pajak di kalangan guru masih tergolong rendah. Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan pajak, sanksi pajak, dan kesadaran wajib pajak terhadap kepatuhan pajak, dengan fokus pada guru di SMA Kristen Harapan Denpasar, Bali. Pendekatan kuantitatif asosiatif digunakan, dengan pengumpulan data melalui kuesioner dari 50 responden guru. Data dianalisis menggunakan regresi linier berganda. Hasil menunjukkan bahwa pengetahuan pajak, sanksi pajak, dan kesadaran wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan pajak. Temuan ini mendukung teori yang menekankan pentingnya pendidikan dan persepsi sanksi dalam mendorong kepatuhan. Namun, karena penelitian hanya dilakukan di satu sekolah, hasilnya belum dapat digeneralisasikan. Penelitian lanjutan sebaiknya mencakup profesi dan wilayah lain. Studi ini memberikan wawasan berharga untuk merancang edukasi pajak berbasis profesi, khususnya bagi guru.
PENILAIAN KINERJA KARYAWAN BERDASARKAN BALANCED SCORECARD STUDI PADA SMPS KRISTEN 1 HARAPAN DENPASAR BALI Ni Luh Anita Lia Agustini; Ni Luh Putu Wiagustini; Ni Wayan Mekarini
The Asia Pacific Journal Of Management Studies Vol 12 No 3 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i3.1424

Abstract

Lembaga pendidikan tidak hanya dituntut unggul secara akademik, tetapi juga mampu mengelola kinerja sumber daya manusianya secara strategis. Penelitian ini bertujuan mengeksplorasi penerapan Balanced Scorecard dalam menilai kinerja karyawan di SMPS Kristen 1 Harapan Denpasar melalui empat perspektif: keuangan, pelanggan, proses bisnis internal, serta pembelajaran dan pertumbuhan. Pendekatan yang digunakan adalah deskriptif kuantitatif dengan data dikumpulkan melalui observasi, wawancara, dan dokumentasi. Hasil menunjukkan bahwa pengelolaan keuangan cukup baik namun perlu transparansi lebih lanjut; kepuasan siswa tinggi namun pengelolaan keluhan belum optimal; proses internal berjalan efektif meski inovasi masih terbatas; dan pengembangan SDM positif, meskipun dukungan karier perlu diperkuat. Studi ini menegaskan bahwa Balanced Scorecard dapat memberikan evaluasi menyeluruh terhadap kinerja sekolah nirlaba. Meskipun terbatas pada satu institusi, pendekatan ini dapat dijadikan acuan untuk sekolah serupa dalam membangun sistem evaluasi yang akuntabel dan berorientasi pada kinerja
PENGARUH RISIKO KREDIT, LIKUIDITAS, DAN PERMODALAN TERHADAP FINANCIAL DISTRESS Ni Luh Putu Sopy Devina Putri; Ni Luh Putu Wiagustini
E-Jurnal Manajemen Vol. 14 No. 7 (2025)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJMUNUD.2025.v14.i7.p05

Abstract

Financial distress merupakan kondisi perusahaan mengalami kesulitan keuangan yang dapat menganggu keberlangsungan operasionalnya. Kondisi ini dapat disebabkan oleh berbagai faktor internal maupun ekternal seperti penurunan pendapatan, peningkatan beban utang, dan ketidakefisienan dalam pengelolaan sumber daya. Penelitian ini bertujuan untuk menganalisis pengaruh risiko kredit, likuiditas, dan permodalan terhadap financial distress. Populasi penelitian ini adalah perusahaan subsektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Penentuan sampel penelitian ini menggunakan metode non probability sampling melalui pendekatan purposive sampling dengan kriteria perusahaan subsektor perbankan yang termasuk perbankan konvensional selama periode 2019-2023, jumlah sampel sebanyak 42 perusahaan. Teknik analisis data dalam penelitian ini menggunakan Analisis Regresi Logistik dengan bantuan SPSS. Hasil penelitian ini menunjukkan bahwa risiko kredit berpengaruh positif dan signifikan terhadap financial distress, sedangkan likuiditas dan permodalan tidak berpengaruh terhadap financial distress karena manajemen perusahaan mampu mengelola kecukupan modal dan mengatasi masalah likuiditas dengan baik. Implikasi dari penelitian ini diharapkan manajemen perbankan mampu mengelola risiko kredit dengan baik, serta menjadi acuan bagi para investor dalam mengambil keputusan untuk berinvestasi.   Financial distress is a condition where a company experiences financial difficulties that can disrupt its operational continuity. This condition can be caused by various internal and external factors such as decreased income, increased debt burden, and inefficiency in resource management. This study aims to analyze the effect of credit risk, liquidity, and capital on financial distress. The population of this study is banking sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The determination of the research sample uses a non-probability sampling method through a purposive sampling approach with the criteria of banking sub-sector companies that include conventional banking during the 2019-2023 period, the number of samples is 42 companies. The data analysis technique in this study uses Logistic Regression Analysis with the help of SPSS. The results of this study indicate that Credit Risk has a positive and significant effect on financial distress, while Liquidity and Capital do not affect financial distress because company management is able to manage capital adequacy and overcome liquidity problems well. The implication of this study is that banking management is expected to be able to manage credit risk well, and become a reference for investors in making decisions to invest.
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