Ida Bagus Panji Sedana
Fakultas Ekonomi Dan Bisnis Universitas Udayana

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PENGARUH SPREAD, MARKET VALUE, VARIANCE RETURN DAN DIVIDEND PAYOUT RATIO TERHADAP HOLDING PERIOD SAHAM Ni Luh Ayu Yulita Utami; Ida Bagus Panji Sedana
Matrik : Jurnal Manajemen, Strategi Bisnis, dan Kewirausahaan Volume 10 Nomor 2 Tahun 2016
Publisher : Faculty of Economics and Business Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (183.882 KB) | DOI: 10.24843/MATRIK:JMBK.2016.v10.i02.p07

Abstract

The purpose of this study was to determine the effect spreads, market value, variance return and dividend payout ratio of the holding period of the stock chemical and basic industry sectors 2011-2014 period. The study was conducted using the method of non-participant observation, the data used is secondary data obtained in the Indonesia Stock Exchange (IDX) through the site www.idx.co.id. The sample used in the study of eight companies which were determined using purposive sampling method. The analysis technique used in this research is multiple linear regression. Based on the analysis, variable spreads had a negative influence is not significant, the market value has a significant negative effect, return variance has no significant negative effect and the dividend payout ratio has a significant positive pengeruh. Simultaneously independent variables significantly influence the holding period. Based on the results of this study should investors pay attention to the variable market value and the dividend payout ratio that has a significant influence on the holding period
ANALISIS PERBANDINGAN PENGGUNAAN HEDGINGANTARA FORWARD CONTRACT DENGAN CURRENCY SWAP UNTUK MEMINIMASI RISIKO FOREIGN EXCHANGE Ni Wayan Eka Mitariani; IB Panji Sedana; Ida Bagus Badjra
Matrik : Jurnal Manajemen, Strategi Bisnis, dan Kewirausahaan Volume 7 Nomor 1 Tahun 2013
Publisher : Faculty of Economics and Business Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (110.486 KB)

Abstract

This study aims is to identifying the differences between using forward contract hedging or currencyswap hedging. Paired Sample T-Test were used to answer the problems and to test the hypothesis. The findings showthat without paying attention to the time value of money, currency swap hedging generated higher income value than forward contract hedging, whereas by paying attention to the time value of money, forwardcontracthedging generated higher income value than currency swap hedging. Significant differences were foundas far as the use of forward contract hedging and currency swap hedging are concerned, both by paying or noattention to the time value of money.
The Effect of Tax Disputes on Firm Value (Analysis Based on Signal Theory and RBV Theory) Naniek Noviari; I Gusti Bagus Wiksuana; IB Panji Sedana; I Putu Sudana
Jurnal Bisnis dan Kewirausahaan Vol. 18 No. 1 (2022): JBK-Jurnal Bisnis dan Kewirausahaan
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (591.073 KB) | DOI: 10.31940/jbk.v18i1.52-62

Abstract

Tax dispute cases in Indonesia is increasing during 2014-2020. The potential risk of Taxpayer losing in a tax dispute is relatively high (48%). On the other hand, the voluntary disclosure of tax disputes in the published Company Report is of great concern to the stakeholders. This article aims to examine the theory and previous studies that explain the correlation among voluntary disclosure of tax disputes and firm value. The analysis is complemented by a systematic compilation of literature on research issues and results so that future research directions are obtained. In this research Signal Theory was developed by combining it with RBV theory. The variables of political connection and the profile of a tax consultant licensed by a lawyer were added as moderating variables. This will make Signal Theory more comprehensive in verifying the correlation among voluntary disclosure of tax disputes and 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.627 KB) | DOI: 10.32535/ijafap.v5i2.1590

Abstract

 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
Perumusan Strategis Industri Kecil Dan Kerajinan Di Bali Dengan Pendekatan Balance Scorecard I Gede Riana; I. B. Panji Sedana; Ketut Mustanda
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 01 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i01.58406

Abstract

Industri kecil dan menengah memiliki peran strategis dalam pembangunan ekonomi di Indonesia, terutama dalam menyerap tenaga kerja unskill dan semi skill. Selama ini terbukti mampu membantu keluar dari krisis keuangan yang terjadi. Sehingga penelitian ini bertujuan untuk menemukan strategi yang tepat guna memberdayakan industri kerajinan secara optimal. Penelitian ini menggunakan cluster sampling dan respondennya adalah mereka yang berperan dalam pemberdayaan UKM. Penelitian ini menggunakan analisis SWOT untuk menghasilkan strategi besar seperti penelitian strategi. Hasil penelitian ini: faktor strategis internal yang mempengaruhi pembangunan berkelanjutan IKK di Bali, diantaranya adalah perspektif keuangan yang terdiri dari; ketersediaan modal kerja dan efektivitas penggunaan dana; perspektif pelanggan yang terdiri dari dukungan promosi, pangsa pasar, dan harga produk. faktor strategis eksternal antara lain perspektif keuangan antara lain tingkat inflasi, tingkat pertumbuhan ekonomi, tingkat suku bunga, dan ketersediaan bahan baku dengan harga yang terjangkau; perspektif pelanggan, termasuk budaya masyarakat, sikap masyarakat, dan pertumbuhan populasi. Kata Kunci: balanced scorecard, analisis SWOT, industri kerajinan, pemberdayaan
Pengaruh Struktur Modal terhadap Kinerja Keuangan pada Perusahaan Sektor Industri Barang Konsumsi di BEI Putu Yumi Chandra Dewi; Ida Bagus Panji Sedana
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 1 (2024): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v5i1.5137

Abstract

Financial performance is an analysis conducted to see the extent to which a company has carried out using the rules of financial implementation properly and correctly. In improving the performance and value of the company, consideration of decisions regarding capital structure plays a very important and crucial role. This study aims to determine the effect of capital structure proxied by DAR and DER ratios on the company's financial performance proxied by ROE ratio. The population used in this study are consumer goods industry sector companies listed on the Indonesia Stock Exchange during the observation year 2018-2022. A sample of five companies was found using purposive sampling method with a research period of five years so that twenty-five observations were obtained. The data analysis technique used in this research is the Multiple Linear Regression Test. The results showed that DAR had a negative and significant effect on ROE and DER had a positive and significant effect on ROE. The theoretical research implication is that research can strengthen the results of further research to add to empirical studies and science, especially DAR and DER on ROE. The practical implication of research is the contribution of this research in helping company management as material for evaluating financial performance, especially regarding DAR, DER, and ROE and as a consideration in formulating financial policies.