Article Per Year (5 Year)
p-Index From 2021 - 2026
0.983
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Profesi International Journal of Social Science and Business Jurnal Ilmiah Akuntansi dan Bisnis Management Studies and Entrepreneurship Journal (MSEJ) INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Ni Wayan Novi Budiasni
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
Evaluasi Kinerja Keuangan pada Pengembangan Jaringan 4G PT. Telekomunikasi Indonesia di Singaraja Ni Wayan Novi Budiasni; Ni Made Sri Ayuni; Ni Kadek Ayu Trisnadewi
Jurnal Akuntansi Profesi Vol. 11 No. 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i1.26078

Abstract

This study aims to examine the significance of differences in financial ratios before and after the 4G network on the CV. Akar Daya Mandiri in the City of Singaraja, which is a product distribution from PT. Telekomunikasi Indonesia in Singaraja. Different test results using the Paired Samples Test found that the current ratio, debt to assets ratio, inventory turnover, and net profit margin have significant differences before and after the 4G network on the company's financial performance. While the debt to equity ratio, total assets turn over, return on assets, and return on equity have insignificant differences before and after the 4G network on the company's financial performance. Based on the value of the ratio owned by the company after being compared with industry standards, it is known that it still needs to be evaluated on the company's financial performance, before and after the 4G network. Because the ratio is still below the industry average standard. This condition indicates the need for increased management efficiency in the composition of debt, assets and company capital
Transparency and Accountability Based on The Concept of “Pada Gelahang” Enhancing Village Financial Management Ni Wayan Novi Budiasni; Ni Made Sri Ayuni
International Journal of Social Science and Business Vol. 4 No. 3 (2020): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i3.28416

Abstract

Along with the increase in the amount of village funds and the efforts to decrease the mismanagement carried out by the government, the Government strives to defend the WTP opinion by adapting local wisdom in managing finances. This study aims to analyze the variables of transparency and accountability based on the concept of pada gelahang in the village financial management. The research was a quantitative with SEM (Structural Equation Modelling) analysis tool and using PLS (Partial Least Square) method.  The sample of this study is 57 Village in Buleleng Regency. The results showed that transparency had an effect on the management of village finances (tcount >ttable = 3,501>1,960) and accountability had an effect on the management of village finances (tcount >ttable = 5,571>1,960). Thus, it is found that transparency and accountability based on the concept of pada gelahang have an effect on village financial management. The concept of the pada gelahang has the meaning of equality, togetherness and mutual assistance reflected in the financial management of the village that is transaparan and accountable.
The Implementation of Profit Sharing at Lembaga Perkreditan Desa Ni Made Sri Ayuni; Ni Wayan Novi Budiasni
International Journal of Social Science and Business Vol. 4 No. 3 (2020): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i3.28468

Abstract

Avoiding distortion of LPD funds requires transparency of financial reports and revenue sharing. Given that there are still frequent irregularities in the use of funds by the organizers. The purpose of this study was to determine the implications of financial performance and transparency on profit sharing. This research used quantitative methods from a population of 142 selected 60 samples. The data were collected by distributing questionnaires and collecting data on the number of samples in this study as many as 60 LPDs selected based on the stratified random sampling method. This study was analyzed using SEM (Structural Equation Modeling) analysis techniques with the PLS (Partial Least Square) method. Based on the first hypothesis, it shows that the relationship between financial performance variables and profit sharing shows the parameter coefficient value of 0.137 with a t value of 1.350. This value is smaller than the t table (1,960). The results of testing the second hypothesis indicate that the relationship between the transparency variable and profit sharing shows the parameter coefficient value of 0.724 with a t value of 8.179. This value is greater than the t table (1,960). Based on the research results, it can be concluded that financial performance has a positive relationship with profit sharing, and transparency has a positive relationship with profit sharing.
PENTINGNYA LIKUIDITAS DI KOPERASI MITRA DANA MANDIRI Ni Made Sri Ayuni; Ni Wayan Novi Budiasni; Luh Putu Septiapani Budiartiwi
Jurnal Ilmiah Akuntansi & Bisnis Vol 6 No 2 (2021)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (125.938 KB) | DOI: 10.38043/jiab.v6i2.3238

Abstract

Pentingnya Likuiditas di Koperasi Mitra Dana Mandiri. Hasil Penelitian menunjukkan bahwa Perputaran Kas terhadap Likuiditas di KSU Mitra Dana Mandiri memiliki nilai regresi sebesar 0,276 satuan atau sebesar 20,5% dengan nilai korelasi sebesar 0,660 yang berarti terdapat pengaruh berbanding lurus kuat antara Perputaran Kas dengan Likuiditas dan hasil pengujian hipotesis dengan uji T-Test didapatkan bahwa t-hitung > t-tabel (3,364 > 1,670) Ini menunjukan bahwa Perputaran Kas berpengaruh positif dan signifikan terhadap Likuiditas maka hipotesis diterima, Pengaruh Laba terhadap Likuiditas di KSU Mitra Dana Mandiri  memiliki nilai regresi sebesar 0,344 satuan atau sebesar 21,9% dengan nilai korelasi sebesar 0,669 yang berarti terdapat pengaruh berbanding lurus dan kuat antara Laba dengan Likuiditas dan hasil pengujian hipotesis dengan uji T-Test didapatkan bahwa t-hitung > t-tabel (3,675 > 1,670), Arus Kas Operasi terhadap Likuiditas di KSU Mitra Dana Mandiri  memiliki nilai regresi sebesar 0,322 satuan atau sebesar 26,7% dengan nilai korelasi sebesar 0,705 yang berarti terdapat pengaruh berbanding lurus dan kuat antara Arus Kas Operasi dengan Likuiditas dan hasil pengujian hipotesis dengan uji T-Test didapatkan bahwa t-hitung > t-tabel (4,137 > 1,670). Hasil penelitian ini menunjukkan pengaruh Perputaran Kas, Laba dan Arus Kas Operasi berpengaruh posotif terhadap Likuiditas Pada Likuiditas.
The Influence Of Financial Literacy, Financial Technology And Income On Financial Behavior Of Students Of Satya Dharma College Of Economics Ni Made Sri Ayuni; Ketut Simon Ariasa; Ni Wayan Novi Budiasni
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 1 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i1.9706

Abstract

This study highlights the growing need for student financial competence amid rapid financial technology development and increasingly complex income management. It examines how financial literacy, financial technology, and income levels influence the financial behavior of students at the Satya Dharma College of Economics. Using a quantitative approach with SEM-PLS, the study involved 83 respondents selected from 498 active students through stratified random sampling and analyzed using SmartPLS. The findings reveal that all three variables—financial literacy, financial technology, and income—positively and significantly affect financial behavior. An R-square value of 0.990 shows that these variables explain 99% of the variation in financial behavior. The results underscore the need to strengthen financial literacy, promote prudent use of financial technology, and improve income management to foster healthier financial habits. This research supports the development of campus financial education programs and provides insights for policymakers to enhance youth financial literacy.
Beyond Parental Income: The Crucial Role Of Lifestyle And Literacy In Gen Z Financial Habits Ni Made Sri Ayuni; Ni Wayan Novi Budiasni
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10569

Abstract

This study aims to examine the influence of financial literacy and parental income on financial management behavior, with lifestyle as a mediating variable among Generation Z in Temukus Village. A quantitative approach was employed, using questionnaires distributed via Google Forms as the data collection method, with a Likert scale as the measurement tool. The respondents consisted of 94 individuals from Generation Z, aged between 17 and 28 years. The data were analyzed using Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach through the SmartPLS application. The findings reveal that financial literacy has a positive and significant effect on both financial management behavior and individuals’ lifestyles. On the other hand, parental income significantly influences lifestyle but does not have a direct significant effect on financial management behavior. Lifestyle also has a positive and significant effect on financial management behavior and serves as a partial mediator in the relationship between financial literacy and parental income with financial management behavior.
Financial Literacy and Love of Money as Determinants of Gen Z Students’ Personal Financial Management: The Mediating Role of Financial Self-Efficacy Ni Wayan Novi Budiasni; Kadek Arik Darmayanti
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 2 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i2.963

Abstract

The purpose of this study was to examine the effects of Financial Literacy, Love of Money, and Financial Self-Efficacy on Personal Financial Management among Gen Z students at the Satya Dharma College of Economics, with Financial Self-Efficacy as a mediating variable. The study utilized 20 indicators and involved 100 respondents. The results indicate that Financial Literacy positively affects both Personal Financial Management and Financial Self-Efficacy. Additionally, Financial Self-Efficacy positively influences Personal Financial Management and acts as a mediator between Financial Literacy and Personal Financial Management. Furthermore, Love of Money positively affects Financial Self-Efficacy; however, it does not have a positive effect on Personal Financial Management either directly or through Financial Self-Efficacy mediation.
Cash Flow Management and Earnings Sustainability in Member-Based Financial Institutions: Evidence from Indonesia Ni Wayan Novi Budiasni; Ni Luh Putri Aryani; Muhammad Luthfi Hamzah; Tilovmurodov Dostonbek Furqat Ugli
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 2 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i2.1564

Abstract

This study analyzes cash flows and earnings quality at KSP Karya Abadi in Pemaron Village over 2021–2023. The research uses a descriptive quantitative method with a financial statement approach, focusing on income statements and cash flow reports. The results show that although net income fluctuated—decreasing in 2022 and rising significantly in 2023—the efficiency of earnings, as measured by the Net Profit Margin (NPM), declined from 62.8% in 2021 to 57.1% in 2022 and remained stagnant in 2023. Operating cash flows remained positive throughout the three years, reflecting the cooperative’s ability to generate cash from its core business activities. Earnings quality, assessed by comparing operating cash flows to net income, was categorized as very good in 2021 and 2022, and moderately good in 2023. These findings emphasize the importance of evaluating the nominal value of earnings and their quality and sustainability over time.
Co-Authors Ayu Trisnadewi, Ni Kadek Kadek Arik Darmayanti Ketut Simon Ariasa Luh Putu Septiapani Budiartiwi Muhammad Luthfi Hamzah Ni Luh Putri Aryani Ni Wayan Novi Budiasni . Sri Ayuni, Ni Made Tilovmurodov Dostonbek Furqat Ugli