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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Ilmu Sosial dan Humaniora Jurnal Akuntansi Profesi Ekuitas: Jurnal Pendidikan Ekonomi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review WIDYA LAKSANA JIA (Jurnal Ilmiah Akuntansi) Management Studies and Entrepreneurship Journal (MSEJ) JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Jurnal Manajemen Perhotelan dan Pariwisata INVEST : Jurnal Inovasi Bisnis dan Akuntansi Al-Zayn: Jurnal Ilmu Sosial & Hukum Indonesian Journal of Innovation Multidisipliner Research
Putu Riesty Masdiantini
Universitas Pendidikan Ganesha
Religion Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Optimizing MSME Performance: The Impact of Accounting Bookkeeping, Cash Management, and Working Capital Ni Kadek Marsya Maharani; Putu Riesty Masdiantini; Nyoman Suadnyana Pasek
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.v6i2.1669

Abstract

The use of digital payment services with credit facilities, such as Shopee Paylater, has become increasingly popular among university students, potentially affecting their financial stability. This study aims to analyze the influence of financial literacy, financial behavior, and financial risk on the financial stability of active undergraduate Accounting students at Universitas Pendidikan Ganesha who use Shopee Paylater. This research employs a quantitative approach using a survey method and purposive sampling technique involving 100 respondents. Data were analyzed using multiple linear regression. The results indicate that financial literacy and financial behavior have a positive and significant effect on students’ financial stability, while financial risk has a negative and significant effect on financial stability. These findings emphasize that good financial literacy and sound financial behavior can promote the creation of financial stability among students, whereas a high level of financial risk tends to reduce that stability. This research is expected to serve as a reference for students in managing their finances wisely in the era of digital financial services.
Pengaruh Tata Kelola Perusahaan Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Manufaktur Sektor Consumer Non-Cyclicals Tahun 2022-2024 Ketut Purnia Dewi; Lucy Sri Musmini; Putu Riesty Masdiantini
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 4 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i4.8306

Abstract

Tujuan dari penelitian ini adalah untuk membuktikan pengaruh dewan komisaris independen, komite audit, kepemilikan institusional, dan kepemilikan manajerial terhadap kecurangan laporan keuangan. Kecurangan laporan keuangan diukur dengan Beneish M-Score. Populasi dalam penelitian ini yaitu perusahaan yang terdaftar di Bursa Efek Indonesia sektor consumer non-cyclicals periode 2022-2024. Sampel dalam penelitian ini sebanyak 54 perusahaan dan dipilih menggunakan teknik purposive sampling. Teknik analisis data yang digunakan yaitu analisis regresi logistik. Hasil penelitian menunjukkan bahwa dewan komisaris independen dan kepemilikan institusional berpengaruh negatif terhadap kecurangan laporan keuangan sedangkan komite audit dan kepemilikan manajerial tidak berpengaruh terhadap kecurangan laporan keuangan. Penelitian selanjutnya disarankan untuk memperluas cakupan penelitian, penambahan periode pengamatan dan menggunakan sampel selain pada perusahaan manufaktur sektor consumer non-cyclicals.
Literasi Keuangan, Modal Usaha, Dan Pemanfaatan Media Sosial Terhadap Keberlanjutan Usaha Mikro Mahasiswa Young Entrepreneur Association Fakultas Ekonomi Sintya Arviani; Luh Gede Kusuma Dewi; Putu Riesty Masdiantini
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 17 No. 02 (2026): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v17i02.114865

Abstract

The sustainability of micro businesses among students is still a problem, as evidenced by businesses that are unable to survive due to poor financial management, limited capital, and inadequate use of technology. This study aims to determine the influence of financial literacy, business capital, and social media utilization on the sustainability of micro-enterprises among students of the Young Entrepreneur Association, Faculty of Economics, Ganesha University of Education. The study used a quantitative approach with a binary logistic regression analysis method because the dependent variable was dichotomous, namely active and inactive businesses, with model validity tested using the Hosmer and Lemeshow test and parameter significance tested using the Wald test. The population in this study consisted of 47 student entrepreneurs, with a full sample obtained through a saturated sampling technique. Data were collected through questionnaires and analyzed using the SPSS program. The results of the study showed that (1) Financial literacy has a positive and significant effect on the sustainability of student micro-enterprises, (2) business capital has a positive and significant effect on the sustainability of student micro-enterprises, and (3) social media utilization has a positive and significant effect on the sustainability of student micro-enterprises. The study’s conclusions show that the sustainability of micro-enterprises among students is influenced by financial management capabilities, adequate capital, and optimal use of social media. Therefore, student entrepreneurs are expected to improve their financial literacy, manage their capital effectively, and optimize the use of social media to support business sustainability.
The Impact of COVID-19 Pandemic on the Financial Performance of Firms on the Indonesia Stock Exchange Sunitha Devi; Ni Made Sindy Warasniasih; Putu Riesty Masdiantini; Lucy Sri Musmini
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 2 (2020): August - November 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i2.2313

Abstract

The COVID-19 pandemic has harmed the national economy and caused a decline in various businesses' financial performance. This study aims to examine the impact of the COVID-19 pandemic on firms' financial performance listed on the Indonesia Stock Exchange. The research samples included 214 companies, which were divided proportionally into nine sectors or 49 sub-sectors. Data analysis used was the Wilcoxon Signed Rank Test. The results show an increase in the leverage ratio and short-term activity ratio but a decrease in the public companies' liquidity ratio and profitability ratio during the COVID-19 pandemic. There was no significant difference in the liquidity ratio and leverage ratio. However, the public companies' profitability ratio and short-term activity ratio differed significantly between before and during the COVID-19 pandemic. The sector that experienced an increase in liquidity ratio, profitability ratio, and short-term activity ratio but a decrease in the leverage ratio was the consumer goods sector. In contrast, the sectors experiencing a decrease in the liquidity and profitability ratios were property, real estate and building construction, finance, trade, services, and investment sectors.
Logic model evaluation and the analysis of job motivation for pre-paring the performance indicators of government institution: case of Klungkung, Bali Made Aristia Prayudi; Gusti Ayu Ketut Rencana Sari Dewi; Putu Riesty Masdiantini
The Indonesian Accounting Review Vol. 10 No. 2 (2020): July - December 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i2.2039

Abstract

When compared to other districts in Bali Province, Klungkung has the lowest performance accountability score. The current study aims to evaluate the technical and psychological aspects of performance indicators development process of the local government. The technical aspect evaluation was done by implementing logic model analysis procedures and adopting a four-quadrant analysis approach. The  psychological aspect analysis was conducted by examining the motivational factors taken from the perspective of Institutional Theory for determining individual behavior in developing performance indicators in governmental organizations. The results show that there is a discrepancy in the number of performance indicators presented in the planning and performance reporting documents, as well as an absence of logical relationships among them. Psychologically, the quality of Klungkung’s performance indicators development is determined by the perception of the performance indicators matrix difficulty, the perceived usefulness of technical training, the level of top management commitment, the assertiveness enforcement of the regulations, and the existence of social pressure and pressure on professionalism. It can be implied that technical policies need to be formulated by local government organizations.  
Poverty Alleviation in the Ambidextrous Governance of Rural Communities I Gusti Ayu Purnamawati; Putu Riesty Masdiantini; Nyoman Ari Surya Dharmawan; I Dewa Gede Anom Jambe Adnyana
Jurnal Ilmu Sosial dan Humaniora Vol 14 No 3 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jish.v14i3.104050

Abstract

Poverty alleviation within an ambidextrous governance framework is a strategic approach that balances the optimization of existing programs with the exploration of new ideas and innovations to address the root causes of poverty more effectively and sustainably. This study aims to analyze how sustainable development can positively impact poor rural communities using variables such as community empowerment, intersectoral collaboration, integration of local cultural values, and poverty alleviation. This is a quantitative descriptive study conducted in Gunung Sari Village, Seririt District, Buleleng Regency, Bali Province. Data were collected using primary sources using a Likert-type questionnaire. Respondents included the village head, traditional village head, village institution managers, and community members, all of whom were within the village, resulting in a total sample of 105 individuals. Data were analyzed using Structural Equation Modeling with WarpPLS 5.0. The study's results, which utilized four independent variables, revealed differences between the findings and the hypothesis. The independent variables of community empowerment, intersectoral collaboration, and poverty alleviation had a positive and significant impact on sustainable development, whereas the integration of cultural values did not. cultural integration may be symbolic rather than functional. Although traditional values and community rituals are publicly recognized, they might not be formally institutionalized in governance, planning, or business models.
Pengaruh Pengungkapan Environmental, Social, Dan Governance Terhadap Reaksi Pasar: (Studi kasus pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2018 - 2022) I Nyoman Sandhi Yogi Semadhi; Putu Riesty Masdiantini
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 16 No. 04 (2025): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v16i04.77963

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan environmental, social, dan governance terhadap reaksi pasar. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh melalui laporan tahunan dan laporan keberlanjutan perusahaan selama periode 2018 - 2022. Populasi dalam penelitian ini menggunakan perusahaan sektor energi yang tercatat dalam Bursa Efek Indonesia (BEI) selama periode 2018 – 2022. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling dengan berbagai kriteria dan memperoleh sampel sebanyak 90 perusahaan. Teknik analisis data menggunakan teknik analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa pengungkapan environmental, dan pengungkapan social tidak berpengaruh signifikan terhadap reaksi pasar, sedangkan pengungkapan governance berpengaruh signifikan terhadap reaksi pasar.
Analisis Pencatatan Keuangan Dan Pengelolaan Utang Terhadap Keberlangsungan Usaha Banten Serati Jero Peni Putu Priastiti; Putu Riesty Masdiantini
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 16 No. 04 (2025): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v16i04.102141

Abstract

Penelitian ini bertujuan untuk menganalisis praktik pencatatan keuangan dan pengelolaan utang dalam konteks keberlangsungan usaha Banten Serati Jero Peni. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode studi kasus. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa pencatatan keuangan masih dilakukan secara manual dan belum terstruktur, tanpa pemisahan antara keuangan pribadi dan usaha. Pengelolaan utang dilakukan secara informal tanpa dokumentasi tertulis. Kondisi ini menjadikan usaha bergantung pada memori dan hubungan sosial, yang mendukung operasional namun berisiko bagi keberlanjutan. Meski begitu, usaha tetap bertahan berkat kualitas produk, keahlian, etos kerja, biaya operasional rendah, jaringan sosial, dan dukungan budaya setempat. Peningkatan literasi keuangan dan sistem pencatatan yang lebih tertib diperlukan untuk memperkuat keberlangsungan usaha. Kata kunci: Pencatatan keuangan, Pengelolaan utang, Keberlangsungan usaha, Serati
Optimizing MSME Performance: The Impact of Accounting Bookkeeping, Cash Management, and Working Capital Ni Kadek Marsya Maharani; Putu Riesty Masdiantini; Nyoman Suadnyana Pasek
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.v6i2.1669

Abstract

The use of digital payment services with credit facilities, such as Shopee Paylater, has become increasingly popular among university students, potentially affecting their financial stability. This study aims to analyze the influence of financial literacy, financial behavior, and financial risk on the financial stability of active undergraduate Accounting students at Universitas Pendidikan Ganesha who use Shopee Paylater. This research employs a quantitative approach using a survey method and purposive sampling technique involving 100 respondents. Data were analyzed using multiple linear regression. The results indicate that financial literacy and financial behavior have a positive and significant effect on students’ financial stability, while financial risk has a negative and significant effect on financial stability. These findings emphasize that good financial literacy and sound financial behavior can promote the creation of financial stability among students, whereas a high level of financial risk tends to reduce that stability. This research is expected to serve as a reference for students in managing their finances wisely in the era of digital financial services.
Pengaruh Profitabilitas, Diversitas Gender, Dan CSR Terhadap Pengungkapan SDGs Pada Perusahaan LQ 45 Indonesia Putu Verrent Anjani Putri; Putu Riesty Masdiantini
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 17 No. 03 (2026): Jurnal Ilmiah Mahasiswa Akuntansi ( IN Progress )
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v17i03.118160

Abstract

Sustainable Development Goals (SDGs) menuntut peran aktif sektor swasta melalui pengungkapan informasi keberlanjutan. Penelitian ini bertujuan membuktikan pengaruh profitabilitas, diversitas gender dewan komisaris, diversitas gender dewan direksi, dan CSR terhadap pengungkapan SDGs pada perusahaan indeks LQ45 di Indonesia periode 2021–2025. Landasan teoritis yang digunakan adalah teori stakeholder dan teori legitimasi. Populasi mencakup seluruh perusahaan LQ45 dengan teknik purposive sampling, menghasilkan 100 data observasi. Analisis dilakukan menggunakan regresi linear berganda dengan SPSS. Hasil penelitian menunjukkan bahwa profitabilitas (LN_ROE) dan CSR berpengaruh positif dan signifikan terhadap pengungkapan SDGs. Sementara itu, diversitas gender dewan komisaris maupun dewan direksi tidak terbukti berpengaruh signifikan terhadap pengungkapan SDGs.
Co-Authors Ayu Ladya Sintya Dewi Aziz Zulkifli Rahman Dewa Ayu Kade Oka Krisnawati Dewi, Gusti Ayu Ketut Rencana Sari Dewi, Putu Eka Dianita Marvilianti I Dewa Gede Anom Jambe Adnyana I Gd Nandra Hary Wiguna, I Gd Nandra Hary I Gede Febry Suka Wirya Artha I Gede Yoga Ari Punia Nugraha I Gusti Ayu Purnamawati I Gusti Ayu Putri Yuniantari I Nyoman Sandhi Yogi Semadhi I Nyoman Sandhi Yogi Semadhi Kadek Meilia Dewi Ketut Purnia Dewi Komang Agus Darmaya Komang Buda Mertayasa Laba, Made Ajiswara Lucy Sri Musmini Luh Ari Arini Luh Gede Kusuma Dewi Luh Putu Ayu Kusuma Wardani Luh Putu Ratiani Made Aristia Prayudi Made Riki Ponga Kusyanda Nathanael, William Akwila Ni Kadek Dwi Pradnya Dewi Ni Kadek Marsya Maharani Ni Komang Wina Seftiani Ni Luh Asri Savitri Ni Luh Gede Erni Sulindawati Ni Made Nendra Rosiana Ningrum Ni Made Sindy Warasniasih Ni Wayan Surya Mahayanti Ni Wayan Yulianita Dewi Nyoman Ari Surya Dharmawan Nyoman Suadnyana Pasek Nyoman Trisna Herawati Putu Eka Noviyanti Putu Giano Artanaya Putu Priastiti Putu Tia Kertiani Putu Verrent Anjani Putri Riska Aprilia Ritayanti, Ni Made Setyawati, Ni Luh Eka Sintya Arviani Sunitha Devi Tri Wahyuni Oktavia