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Journal : journal of international conference proceedings

Karma Phala As A Basis Of Belief In Maintaining Sustainability Financial Institutions (Study at Village Credit Institutions LPD) Lestari, Ni Kadek Mita; Pradnyawati, Sagung Oka; Widhiastuti, Ni Luh Putu; Kusuma Dewi, Kadek Indah; Apri Ani, Ni Kadek Irdian
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.3349

Abstract

Sustainability is one of the main goals of an institution. In a business, sustainability can be influenced by financial and non-financial aspects. In Hindu teachings there is a teaching about Karma Phala (cause and effect) where every action will return to us, this teaching helps individuals control their attitudes in the world. The author examines the belief in karma phala in the sustainability of a financial institution in Bali which is managed by a traditional village and is known as the Lembaga Perkreditan Desa (LPD). Data sources were obtained from observation and unstructured interviews. Qualitative methods are used descriptively and focus on the interpretation of human behavior. Data processing uses stages of reduction, presentation and drawing conclusions. Research shows that the teachings of karma phala have been attached to LPD supervisors, but there needs to be more emphasis on awareness of the role of supervisors in the sustainability of LPD and the profession. These results can remind us of the importance of karmic beliefs in carrying out a profession so that they are not only researched in LPD business continuity but also in other institutions.
Karma Phala As A Basis Of Belief In Maintaining Sustainability Financial Institutions (Study at Village Credit Institutions LPD) Lestari, Ni Kadek Mita; Pradnyawati, Sagung Oka; Widhiastuti, Ni Luh Putu; Kusuma Dewi, Kadek Indah; Apri Ani, Ni Kadek Irdian
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.3349

Abstract

Sustainability is one of the main goals of an institution. In a business, sustainability can be influenced by financial and non-financial aspects. In Hindu teachings there is a teaching about Karma Phala (cause and effect) where every action will return to us, this teaching helps individuals control their attitudes in the world. The author examines the belief in karma phala in the sustainability of a financial institution in Bali which is managed by a traditional village and is known as the Lembaga Perkreditan Desa (LPD). Data sources were obtained from observation and unstructured interviews. Qualitative methods are used descriptively and focus on the interpretation of human behavior. Data processing uses stages of reduction, presentation and drawing conclusions. Research shows that the teachings of karma phala have been attached to LPD supervisors, but there needs to be more emphasis on awareness of the role of supervisors in the sustainability of LPD and the profession. These results can remind us of the importance of karmic beliefs in carrying out a profession so that they are not only researched in LPD business continuity but also in other institutions.
The Influence of Investment Opportunity Set, Firm Size, Profitability, Leverage, and Liquidity on Dividend Policy in Food and Beverage Companies Listed on the Indonesia Stock Exchange Wahyu Diatmika, I Ketut Mudana; Widhiastuti, Ni Luh Putu; Novitasari, Ni Luh Gde
Journal of International Conference Proceedings Vol 8, No 7 (2025): 2025 Bali ICPM Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v8i7.4504

Abstract

Dividend policy is a company decision regarding whether the profits earned in a given period will be distributed to shareholders in the form of dividends or retained as retained earnings to finance future investment needs. The purpose of this study is to determine the effect of investment opportunity set, firm size, profitability, leverage, and liquidity on dividend policy in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. The population of this study consists of food and beverage sector companies listed on the Indonesia Stock Exchange during the 2022-2024 period. The sample was determined using a purposive sampling technique, resulting in a total of 28 companies with a research period of three years. The data analysis technique used in this study is multiple linear regression analysis. The results of the study show that the investment opportunity set has a negative effect on dividend policy, and profitability has a positive effect on dividend policy. Meanwhile, firm size, leverage, and liquidity have no effect on dividend policy in food and beverage sector companies listed on the IDX for the 2022-2024 period
Co-Authors Adytia, Chintia Jani Apri Ani, Ni Kadek Irdian Arista Pradnyani, I Gusti Agung Febrinata, Putu Adella I Dewa Gede Dharma Suputra I Gede Ngurah Sunatha I Gusti Agung Arista Pradnyani I Gusti Agung Arista Pradnyani I Gusti Agung Arista Pradnyani, I Gusti Agung Arista I Gusti Ayu Nyoman Budiasih I Gusti Ngurah Agung Bagus Sanjaya I Putu Mega Saputra Kadek Indah Kusuma Dewi Kadek Indah Kusuma Dewi, Kadek Indah Kusuma Kadek Juli Artha Komang Sri Nidya Narastuti Kusuma Dewi, Kadek Indah Lestari, Ni Kadek Mita Made Yenni Latrini Mariyatni, Ni Putu Sri Ni Kadek Ari Ayunitha Ni Kadek Elis Pitriani Ni Kadek Irdian Apri Ani Ni Kadek Mita Lestari Ni Kadek Nanda Claudia Winayanti Ni Kadek Nanda Claudia Winyanti Ni Kadek Norma Brahandayani Ni Luh Gde Novitasari Ni Luh Gde Novitasari Ni Luh Gde Novitasari Ni Luh Gde Novitasari, Ni Luh Gde Ni Luh Gede Novitasari Ni Luh Putu Sandrya Dewi Ni Made Arik Julianti Ni Made Mia Dwilestari Ni Made Rai Juniariani Ni Putu Audi Marcia Jivanka Ni Putu Diah Erawati Ni Putu Mia Pradnyawati Ni Putu Rina Apriyandini Ni Putu Sinta Dewi Yanti Ni Putu Sri Mariyatni Ni Putu Sri Mariyatni Ni Putu Sri Mariyatni Ni Putu Sri Mariyatni Ni Putu Wulan Regina Utami Ni Wayan Mita Purnama Sari Ni Wayan Sintya Jayanti Novitasari , Ni Luh Gde Permatasari, Sri Ayu Pradnyawati, Sagung Oka Putra, I Putu Mega Juli Semara Putu Diah Kumalasari Rai Dwi Andayani W Ratna Wardani Sagung Oka Pradnyawati Saputra, I Putu Mega Srimeliani, Ni Luh Wahyu Diatmika, I Ketut Mudana Widiastuti, Ni Putu