Claim Missing Document
Check
Articles

Absorption Capacity, Innovative Culture, and Organizational Innovation: Role of Catur Purusa Artha Culture as Moderating Utami, Ni Made Satya; Verawati, Yenny; Irwandika, Gede
Jurnal Manajemen Bisnis Vol. 16 No. 1: March 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v16i1.23355

Abstract

Research aims: This research aimed to investigate the relationship between absorptive capacity (ACap) and innovative culture (ICul) in an organization. Additionally, the impact of ICul on innovation and the mediating function of the variable were analyzed. In this context, Catur Purusa Artha (CPA) culture served as a moderating varaible in assimilating organizational innovation (OIn).Design/Methodology/Approach: A quantitative design was applied, and data were collected using a questionnaire distributed to 350 Small and medium enterprises (SMEs) units. Subsequently, the collected data were investigated using the Smart PLS3 application.Research findings: The results showed that ACap did not affect OIn. ACap had a positive and substantial impact on ICul, which was influenced by OIn. Therefore, ICul functioned as a mediating variable in the relationship between ACap and OIn. CPA was reported to moderate the relationship between ACap and OIn.Theoretical Contribution/Originality: The literacy could be used as a management practice developed in the business actors of Bali Province. In this context, the role of local culture was important in running a business.Practitioners/Policy Implications: This research could be used in an organization for social, economic, cultural, and business development. The observation data and the conclusion were used as a reference.Research Limitations/Implications: SMEs managers in Bali Province were used as samples since some organizations did not implement the local CPA culture. Furthermore, a national organizational culture could be applied to various sectors.
Evaluation of the Impact of Credit Policy on Financial Performance Tahu, Gregorius Paulus; Susilo, Dominicus Djoko Budi; Verawati, Yenny
Journal La Sociale Vol. 6 No. 6 (2025): Journal La Sociale
Publisher : Borong Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journal-la-sociale.v6i6.2587

Abstract

This study aims to analyze the impact of credit policy on the financial performance of national banking companies in Indonesia, focusing on how credit policies influence factors such as profitability, financial stability, and liquidity. A quantitative approach is used in this research, with secondary data obtained from published financial reports of national banks, as well as data from the Financial Services Authority (OJK) and Bank Indonesia (BI). The data analysis technique employed is linear regression to examine the relationship between credit policy and financial ratios, including Non-Performing Loans (NPL), Return on Assets (ROA), Return on Equity (ROE), and the Operating Expenses to Operating Income ratio (BOPO) over the period 2015–2022. The results show that the credit policies implemented by banks have a significant impact on profitability, with an average ROA of 2.4% and ROE reaching 12.5%. Moreover, poor credit risk management was found to increase the NPL ratio to 3.2% and lower the banks’ financial performance. Meanwhile, a positive relationship between sound credit risk management and bank liquidity can be observed through the BOPO ratio, which stands at around 75%, indicating operational efficiency. Based on these findings, it is recommended that banks improve their credit risk policies to enhance their performance and financial stability.
Bank Business Sustainability: Bibliometric Analysis Yenny Verawati; Made Kembar Sri Budhi; Ni Putu Wiwin Setyari; I Made Endra Kartika Yudha
Journal of Corporate Finance Management and Banking System Vol. 4 No. 04 (2024): June-July 2024
Publisher : HM Journals

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55529/jcfmbs.44.65.77

Abstract

Economic development that only focuses on growth often has negative impacts, encouraging the emergence of the concept of sustainable development that balances economic, environmental, and social aspects. This concept, supported by the United Nations and various parties, is the basis for sustainable development goals until 2030, covering human, social economic, and environmental development. Sustainability, introduced in 1987, integrates environmental, social, and economic aspects or the triple bottom line in business standards and practices. The development of sustainable banking is still in its infancy, with some banks starting to adopt environmental and social policies. This research examines risk policies to support sustainable development in commercial banking through an analysis of 50 articles. The results show that economic and social efficiency, stability, and environmental contribution are important in assessing bank sustainability. Internal factors such as risk management and financial health, as well as external factors such as regulations and macroeconomic conditions are very influential.
Pelatihan Sistem Pembagian Tugas Pencatatan Keluar dan Masuk Barang di Sakura GirlShop Utami, Ni Made Satya; Sapta, I Ketut Setia; Verawati, Yenny; Sukmayanti, Nyoman Ayu Purnami
Cahaya Pengabdian Vol. 1 No. 1 (2024): Juni 2024
Publisher : Apik Cahaya Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61971/cp.v1i1.49

Abstract

One of the regional economic forces that support the Indonesian economy is the presence of business actors, Micro, Small and medium enterprises (MSMEs). One of them is the Sakura Girl shop, although many consumers visit, they face the problem of human resources who have not fully understand the distribution of tasks and recording in and out of goods that have not been realized properly due to lack of assistance in the process of checking the stock of goods. Answering these challenges using the Participation Research Action (PRA) method is to discuss with the Owner and employees, by providing assistance and training to existing human resources aimed at improving employees' knowledge, skills, and performance so that there is no social gap between employees.
Pengaruh Sosialisasi Perpajakan, Pemahaman Perpajakan, Sistem Administrasi Perpajakan Modern, Tingkat Kepercayaan Wajib Pajak, dan Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak pada Kantor Pelayanan Pajak (KPP) Denpasar Barat Santi Diwyarthi, Ni Desak Made; Bahuda Wedanta, Komang Daiva Rama; Verawati, Yenny; Sriary Bhegawati, Desak Ayu
Jurnal Multidisiplin West Science Vol 5 No 01 (2026): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v5i01.3222

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sosialisasi perpajakan, pemahaman perpajakan, sistem administrasi perpajakan modern, tingkat kepercayaan wajib pajak, dan kualitas pelayanan fiskus terhadap kepatuhan wajib pajak pada Kantor Pelayanan Pajak (KPP) Pratama Denpasar Barat. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data diperoleh melalui penyebaran kuesioner kepada wajib pajak yang terdaftar di KPP Pratama Denpasar Barat dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa sosialisasi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, dengan nilai koefisien regresi sebesar 0,584 atau berkontribusi sebesar 58,4% dan tingkat signifikansi p < 0,001. Tingkat kepercayaan wajib pajak juga berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, yang menunjukkan bahwa meningkatnya kepercayaan terhadap sistem pemerintahan dan pengelolaan pajak mendorong kepatuhan secara sukarela. Kualitas pelayanan fiskus terbukti memberikan pengaruh positif dan signifikan terhadap kepatuhan wajib pajak, mencerminkan pentingnya pelayanan yang profesional, responsif, dan berorientasi pada kepuasan wajib pajak. Sebaliknya, pemahaman perpajakan menunjukkan koefisien regresi sebesar 0,044 dengan tingkat signifikansi 0,609, yang berarti tidak berpengaruh signifikan terhadap kepatuhan wajib pajak. Sistem administrasi perpajakan modern juga tidak berpengaruh signifikan dengan nilai koefisien regresi sebesar 0,004 dan tingkat signifikansi 0,973. Temuan ini mengindikasikan bahwa peningkatan kepatuhan wajib pajak lebih dipengaruhi oleh faktor sosial dan psikologis dibandingkan faktor teknis dan pengetahuan semata. Oleh karena itu, Direktorat Jenderal Pajak perlu memprioritaskan penguatan sosialisasi, peningkatan kepercayaan publik, dan perbaikan kualitas pelayanan fiskus guna meningkatkan kepatuhan wajib pajak secara berkelanjutan.
Adaptive Banking Strategies to Address Embedded Finance Disruption in Digital Commerce Platforms Tahu, Gregorius Paulus; Setiadi, Hendri; Verawati, Yenny
Jurnal Ar Ro'is Mandalika (Armada) Vol. 6 No. 3 (2026): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v6i3.6264

Abstract

This study explores the impact of embedded finance disruption on traditional banking institutions within digital commerce platforms. The rapid integration of financial services such as payments, lending, and insurance into e-commerce platforms poses both challenges and opportunities for banks. The aim of this research is to identify adaptive strategies that banks can adopt to remain competitive in the face of this disruption. Using a library-based research methodology, data was collected from secondary sources, including books, academic journals, and industry reports. The findings reveal that banks are increasingly leveraging open banking, APIs, and digital transformation strategies to integrate their services into digital platforms. However, challenges related to regulatory compliance, data privacy, and organizational resistance remain significant barriers. In conclusion, banks must embrace innovation, collaborate with fintech companies, and develop flexible, customer-centric solutions to thrive in the evolving digital finance ecosystem.
Co-Authors Agus Gde Ditha Mahendra Anak Agung Istri Ngurah Marhaeni Anik Yuesti Ardianus Sila Arista Dwi Kurniawan Astakoni, I Made Purba Bahuda Wedanta, Komang Daiva Rama Daniel Manek Desak Ayu Sriary Bhegawati Desak Made Sukarnasih Dewa Ayu Agung Dian Hardi Yanti Gde Bagus Brahma Putra Gede Irwandika . Gregorius Paulus Tahu I Gusti Agung Diah Pradnya Putri I Gusti Ayu Diah Yuniti I Kadek Bagas Indra Pranata I Kadek Dedy Efriyadi I Ketut Setia Sapta I Komang Yogha Aditya Purwo I Made Endra Kartika Yudha I Made Purba Astakoni I Made Purba Astakoni I Made Suryana I Nengah Sudja I Nengah Sudja I Nyoman Agus Wahyu Anggara I Nyoman Tri Sutaguna I Putu Randy Sastrawan I Wayan Mendra I Wayan Sudirman Ida Ayu Made Laras Santika Dewi Ida Ayu Mega Suryantari Ida Bagus Swaputra Joko Utomo Kadek Ary Dwipayana Luh Kadek Budi Martini Luh Putri Mas Mirayani Made Benny Yuda Asrama Made Kembar Sri Budhi Neng Ayu Agustina Wandini Ni Kadek Budi Sri Pertiwi Ni Kadek Indah Pebrianti Ni Ketut Ledy Sriutami Ni Km. Lolita Sri Widiarni Ni Komang Tri Risnawati Ni Luh Gede Putu Purnawat Ni Made Satya Utami Ni Putu Ayu Mirta Mahayani Ni Putu Chintya Pradnyandari Ni Putu Eni Prabawati Ni Putu Inten Leoni Ni Putu Mitha Lestari Dewi Ni Putu Sukanteri Ni Putu Wiwin Setyari Ni Rai Aditya Putri Ni Wayan Rustiarini Nyoman Agus Chandra Sekharendra Pande Ketut Ribek Pande Komang Suparyana Putu Novia Hapsari Ardianti Putu Wulan Francisca Sumaryanti Richadinata, Kadek Riyan Putra Santi Diwyarthi, Ni Desak Made Sapta Rini Widyawati Sari , Ni Komang Santi Yulia Setiadi, Hendri Sriary Bhegawati, Desak Ayu Sukmayanti, Nyoman Ayu Purnami Surya Firmansyah Susilo, Dominicus Djoko Budi Tjok Istri Sri Harwathy Utami , Ni Made Satya Vindiyastara, Shella Putri Widiarni, Ni Km. Lolita Sri Widyantari , Gusti Ayu Ratih Yulistiyono, Agus