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All Journal Jurnal Keuangan dan Perbankan Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Jurnal Riset Akuntansi Dan Bisnis Airlangga SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Akurasi : Jurnal Studi Akuntansi dan Keuangan Inferensi Jurnal Revenue : Jurnal Ilmiah Akuntansi Studi Ilmu Manajemen dan Organisasi JRABA Journal of Applied Sciences in Accounting, Finance, and Tax Emasains : Jurnal Edukasi Matematika dan Sains Journal of Sustainable Business and Management International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings ASERSI : Jurnal Akuntansi Terapan dan Bisnis Dharma Jnana Jurnal Ilmiah Ilmu Terapan Universitas Jambi Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Abdi Dharma Masyarakat Nexus Synergy: A Business Perspective Jurnal Inovasi Akuntansi SENEMA
Putu Diah Kumalasari
Universitas Mahasaraswati Denpasar
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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A Hybrid Semiparametric Regression Approach Using Truncated Spline–Wavelet Estimators for Modeling Nonstationary Financial Performance: Evidence from Village Credit Institutions in Bali Ni Putu Ayu Mirah Mariati; I Wayan Sudiarsa; Putu Diah Kumalasari
Inferensi Vol 9 No 1 (2026)
Publisher : Department of Statistics ITS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j27213862.v9i1.9460

Abstract

This research proposes a novel semiparametric regression framework, integrating truncated spline and wavelet estimators in the modeling of dynamic relationships among CG, IC, and institutional performance in Bali's Village Credit Institutions (LPDs) in Indonesia. The robustness of this estimator is initially tested by a Monte Carlo simulation under various conditions of nonstationarity. From these, it becomes quite clear that the proposed hybrid spline-wavelet model has produced the least MSE (MSE = 0.0076) and greatest coefficient of determination (R² = 0.968). However, the specific penalized estimation method used ensures an appropriate bias variance tradeoff, allowing the proper modeling of global smooth trends and local short term variations. Latent CG and IC constructs obtained through Partial Least Squares Structural Equation Modeling were applied as covariates to the hybrid regression model by using a longitudinal database from 86 LPDs over the period 2016-2023. From the empirical findings, it was manifested that CG and IC significantly influence institutional performance and account for as much as 78% of its variation. The time varying component depicted three phases: reform growth from 2016 to 2019, the pandemic contraction in 2020-2021, and post recovery stabilization in 2022-2023. In general, this hybrid spline-wavelet estimator showed superior precision, decreasing MSE by up to 31% compared to single basis models, and provided a novel methodological contribution to nonstationary financial and econometric modeling.
Do Firm Characteristics Affect Dividend Policy Differently Across Countries? Evidence from Indonesia and the Philippines Putu Diah Kumalasari; Anik Yuesti; Ni Kadek Jelita Artha Rahma Dewi; Christian Angelo Ituriaga; Baniline Jone Abantao
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.14004

Abstract

Purpose: This study aims to examine the determinants of dividend policy and to analyze whether their effects differ across countries, specifically between Indonesia and the Philippines. Method: The research employs a quantitative approach using secondary data from food and beverage firms listed on the Indonesia Stock Exchange (IDX) and the Philippine Stock Exchange (PSE) over the period 2022–2024, with a total sample of 69 firm-year observations. A cross-country regression model is applied by integrating data from both countries into a unified framework, incorporating a country variable and interaction terms to capture institutional differences. Findings: The results indicate that traditional firm characteristics, such as profitability, firm size, leverage, and managerial ownership do not significantly influence dividend policy. In contrast, growth opportunities have a significant negative effect, suggesting that firms with higher growth prospects tend to retain earnings rather than distribute dividends. Furthermore, the findings confirm the presence of cross-country differences, as the effects of growth opportunities and managerial ownership on dividend policy vary between Indonesia and the Philippines. Implications: This study concludes that dividend policy is not solely determined by firm-level factors but is also shaped by institutional context. However, the study is limited to the food and beverage sector and a relatively short observation period. Future research is encouraged to include broader sectors and longer time horizons.
Analysis of Analysis of Financial Performance in Gulingan Village, Mengwi Subdistrict, Badung Regency Ni Luh Putu Sandrya Dewi; Putu Diah Kumalasari; Ni Luh Putu Widhiastuti
JUSTBEST Journal of Sustainable Business and Management Vol. 6 No. 1 (2026): Journal of Sustainable Business and Management
Publisher : Global Researcher Network

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the financial performance of Gulingan Village, Mengwi Subdistrict, Badung Regency, by measuring financial ratios based on the 2023–2025 Village Revenue and Expenditure Budget Implementation Report (APBDes). The research method used is quantitative descriptive, with data sources consisting of budget implementation reports and interview results. The analysis was conducted using the self-reliance ratio, effectiveness ratio, efficiency ratio, activity ratio, and growth ratio. The results indicate that Gulingan Village’s self-reliance ratio falls into the very low category, with a value of 0% in 2023 and 2024 and 6% in 2025, indicating a high level of dependence on government transfer funds. The effectiveness ratio showed fairly effective performance in 2023 (62%) and improved to effective in 2024 (100%) and 2025 (95%). The efficiency ratio fell into the efficient to highly efficient category with values of 78%, 71%, and 69%, respectively. The activity ratio indicates optimal allocation of operating expenditures and capital expenditures in the moderate category. Meanwhile, the revenue growth ratio fluctuates with negative growth in the 2022–2023 and 2024–2025 periods, while expenditure growth shows a high category in the 2022–2024 period and declines in the 2024–2025 period. Overall, the financial management of Gulingan Village has been effective and efficient; however, the village’s financial self-reliance remains low, necessitating efforts to optimize Village Owned Revenue (PADes) to reduce dependence on transfer funds.
Do Firm Characteristics Affect Dividend Policy Differently Across Countries? Evidence from Indonesia and the Philippines Putu Diah Kumalasari; Anik Yuesti; Ni Kadek Jelita Artha Rahma Dewi; Christian Angelo Ituriaga; Baniline Jone Abantao
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.14004

Abstract

Purpose: This study aims to examine the determinants of dividend policy and to analyze whether their effects differ across countries, specifically between Indonesia and the Philippines. Method: The research employs a quantitative approach using secondary data from food and beverage firms listed on the Indonesia Stock Exchange (IDX) and the Philippine Stock Exchange (PSE) over the period 2022–2024, with a total sample of 69 firm-year observations. A cross-country regression model is applied by integrating data from both countries into a unified framework, incorporating a country variable and interaction terms to capture institutional differences. Findings: The results indicate that traditional firm characteristics, such as profitability, firm size, leverage, and managerial ownership do not significantly influence dividend policy. In contrast, growth opportunities have a significant negative effect, suggesting that firms with higher growth prospects tend to retain earnings rather than distribute dividends. Furthermore, the findings confirm the presence of cross-country differences, as the effects of growth opportunities and managerial ownership on dividend policy vary between Indonesia and the Philippines. Implications: This study concludes that dividend policy is not solely determined by firm-level factors but is also shaped by institutional context. However, the study is limited to the food and beverage sector and a relatively short observation period. Future research is encouraged to include broader sectors and longer time horizons.
The Determinants of Profitability in Village Credit Institution Putu Diah Kumalasari; Ni Putu Lisa Ernawatiningsih
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 1 (2020): February 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i1.734

Abstract

This study aimed to determine the effect of the growth of saving deposit, time deposit, and credit on profitability in village credit institution. 15 village credit institutions were taken as samples, and later tested statistically by using the multiple linear regression analysis. The results suggested that the growth of saving deposit and credit had no effect on profitability, while the growth of time deposit had positive effect on profitability. This study is expected to add insight into profitability, especially regarding the determintans of profitability.
Co-Authors Anak Agung Putu Gede Bagus Arie Susandya Anggreni, Ni Kadek Ayu Anik Yuesti Baniline Jone Abantao Christian Angelo Ituriaga Dinata, Dewa Putu Gede Angga Febriyanti, Ni Kadek Ari Ghani Dwipayana Hananingrum, Ni Luh Putu Grace I Dewa Made Endiana I Gede Asta Karya Agung I Kadek Bagiana I Made Ananda Wiguna I MADE ANANDA WIGUNA, I MADE ANANDA I Made Tamba I Nengah Sugiantara I Wayan Sudiarsa I WAYAN SUDIARSA Ida Ayu Ratih Manuari Ida Bagus Putra Astika Luh Komang Merawati Made Dwi Setyadhi Mustika Made Ratih Nurmalasari Made Ratih Nurmalasari Made Ratih Nurmalasari Ni Kadek Jelita Artha Rahma Dewi Ni Ketut Aprilia Kusuma Dewi Ni Luh Nyoman Sherina Devi Ni Luh Putu Sandrya Dewi Ni Luh Putu Widhiastuti Ni Made Widia Sari Ni Nyoman Putriani Ni Putu Ayu Friscilia Arista Putri NI PUTU AYU MIRAH MARIATI Ni Putu Lina Seniawati Ni Putu Lisa Ernawatiningsih Nyoman Parta Diguna Oktaviani, Regita Prawitasari, Putu Putri Putri, Putu Lyra Windyana Putu Lyra Windyana Putri Rastamiari, I Gusti Ayu Eka Putri Suadepi, Ni Luh Made Yunik Tristalina, Ni Luh Devi