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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha BHIRAWA WICAKSANA: Jurnal Lingkungan dan Pembangunan JIA (Jurnal Ilmiah Akuntansi) Akbis: Media Riset Akuntansi dan Bisnis Jurnal Manajemen dan Bisnis Kreatif Jurnal Buana Akuntansi BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian UNDIKMA International Journal of Environmental, Sustainability, and Social Science JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Journal of Tourism Economics and Policy Husnayain Business Review Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Governance, Taxation, and Auditing Asean International Journal of Business Community Services Journal (CSJ) Benefit : Journal of Bussiness, Economics, and Finance Jurnal Pengabdian Masyarakat Berkarya
Pasupati, Bayu
Universitas Warmadewa
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Nursing Public Health Social Sciences Transportation Veterinary Other

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The Influence of Product Quality, Product Innovation, and Brand Image on Consumer Purchasing Decisions for the Eiger Brand in Denpasar City I Nyoman Adi Prasyatiya; Bayu Pasupati; Ida Ayu Putu Santi Purnamawati
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i4.1934

Abstract

This study aims to examine how product quality, innovation, and brand perception influence consumer purchasing choices for the Eiger brand in Denpasar City. A quantitative methodology was employed through a survey conducted with 98 participants selected using a purposive sampling method. Data were collected using a Likert-scale questionnaire and evaluated using various statistical measures such as reliability, classical assumption assessment, multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²). The findings are expected to demonstrate that product quality, product innovation, and brand image can influence consumer purchasing behavior, both individually and collectively, serving as the basis for strategies to increase a company's market competitiveness.
The Effect of Debt to Equity Ratio (DER) and Inventory Turnover (ITO) on Profitability in Pharmaceutical Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX) in 2020-2024 Made Setena; Bayu Pasupati; Ida Bagus Dharmanegara
Journal of Governance, Taxation and Auditing Vol. 5 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)-In Progres
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v5i1.2027

Abstract

This study aims to analyze the effect of the Debt-to-Equity Ratio (DER) and Inventory Turnover (ITO) on profitability, measured using Return on Assets (ROA), in companies in the pharmaceutical subsector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. This study employs a quantitative approach using secondary data in the form of companies’ annual financial reports. The sampling technique utilized purposive sampling with a sample size of 6 companies. The analysis method employed is panel data regression, accompanied by classical assumption tests, t-tests, F-tests, and the coefficient of determination. The results indicate that, individually, DER and ITO influence ROA with varying directions of the relationship, while simultaneously, both variables significantly affect profitability. This study implies that capital structure management and inventory efficiency are critical factors in enhancing the financial performance of pharmaceutical companies.
Dividend Policy Study Reviewed from Liquidity and Debt Ratio: Signaling Theory Perspective in Indonesia Putu Diah ASRIDA; I Gede Agus Adi SAPUTRA; Bayu PASUPATI
International Journal of Environmental, Sustainability and Social Science Vol. 7 No. 5 (2026): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i5.1222

Abstract

This study aims to analyze dividend policy in manufacturing companies listed on the Indonesia Stock Exchange (IDX) by reviewing the effect of liquidity and debt ratios through the perspective of signaling theory. Using liquidity ratio proxied by Current Ratio (CR) and debt ratio measured by Debt to Equity Ratio (DER), the results showed that liquidity has a significant negative effect on dividend policy, with a significance value of 0.000 and beta -2.933. This indicates that the higher the liquidity, the lower the dividend policy applied by the company. On the other hand, the debt ratio has a significant positive effect on dividend policy, with a significance value of 0.000 and beta 0.729, which indicates that the higher the company's leverage, the greater the dividend policy distributed. This finding supports the signaling theory perspective, where companies use dividend policy to signal to investors about the company's financial condition and stability. This study suggests that firms consider the balance between liquidity, debt structure, and dividend policy, and pay attention to how these decisions can affect market perceptions and relationships with investors.
Synergy of Physical, Mental, Financial, and Environmental Health in Support of Sustainable Development Goals (SDGS) Bayu PASUPATI; Putu Ayu Sita LAKSMI
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i3.1666

Abstract

The 2025 Community Service Program – Community Empowerment by Warmadewa University Students (KKN-PMM) in Belantih Village, Kintamani District, Bangli Regency, was held for one month with the theme "Synergy of Physical, Mental, Financial, and Environmental Health in Supporting the Sustainable Development Goals (SDGs)." Involving 25 students from various disciplines, this program was designed to address multidimensional problems identified through village situation analysis, including low mental health literacy, suboptimal waste management, limited diversification of locally based economic products (coffee and oranges), low financial literacy, and challenges in basic education (reading, writing, and arithmetic). Implementation methods included direct education, participatory training, ongoing mentoring, and cooperation activities. The program results showed a significant increase in community understanding of mental health, the application of the 3R principle (Reduce, Reuse, Recycle), innovative product processing skills (coffee cake and orange wine), the ability to manage household finances, and children's learning progress. This program directly contributes to the achievement of several SDGs, such as SDG 3 (Health and Well-Being), SDG 4 (Quality Education), SDG 5 (Gender Equality), SDG 8 (Decent Work and Economic Growth), SDG 12 (Responsible Consumption and Production), and SDG 13 (Addressing Climate Change). The program's success is supported by close collaboration between students, village officials, educational institutions, and the community. This article concludes that a holistic and locally based approach is key to successful community empowerment. It is recommended that the village government and universities continue their partnership to ensure the program's sustainability.
The Effect of Competency, Work Life Balance and the Use of Information Technology on Employee Performance at the Best Western Kamala Jimbaran Hotel, Bali I Gusti Ngurah Putu Surya Pratama Putra; Ketut Sudarmini; Bayu Pasupati
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1826

Abstract

This study aims to understand the extent to which each independent variable contributes to employee performance at the Best Western Kamala Jimbaran Hotel. This research uses a quantitative approach, analyzing multiple linear regression with 46 participants. Data were obtained from questionnaires that were tested for reliability and validity, as well as classical assumption tests, including multicollinearity, heteroscedasticity, and normality. Each independent variable contributed significantly and positively to employee performance. High employee competency, a balance between work and personal life, and optimal use of information technology will improve employee performance. Therefore, it is recommended that hotel managers develop competencies, support work-life equality, and maximize the use of information technology to improve performance.
Pengaruh Kualitas Layanan Digital Banking dan Kemudahan Penggunaan Aplikasi terhadap Loyalitas Nasabah: Studi Kuantitatif pada BPD Bali Bayu Pasupati; Putu Indah Hapsari; Made Setena
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1189

Abstract

Perkembangan teknologi digital telah mendorong transformasi dalam sektor perbankan melalui layanan digital banking yang menawarkan kemudahan dan efisiensi bagi nasabah. Penelitian ini bertujuan untuk mengkaji pengaruh kualitas layanan digital banking dan kemudahan penggunaan aplikasi terhadap loyalitas nasabah pada Bank Pembangunan Daerah (BPD) Bali. Metode yang digunakan adalah survei kuantitatif dengan sampel sebanyak 94 nasabah aktif yang menggunakan layanan mobile banking BPD Bali. Data dikumpulkan kemudian dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa variable bebas berpengaruh signifikan positif terhadap variabel terikat. Kemudahan penggunaan aplikasi memiliki pengaruh yang lebih kuat dibandingkan kualitas layanan. Temuan ini menegaskan pentingnya peningkatan aspek kemudahan penggunaan aplikasi dan kualitas layanan dalam menjaga loyalitas nasabah di era digital, khususnya pada bank pembangunan daerah yang tengah melakukan transformasi digital. Penelitian ini memberikan kontribusi empiris sekaligus rekomendasi bagi pengelola bank untuk fokus pada pengembangan layanan digital yang responsif dan user-friendly guna memperkuat hubungan jangka panjang dengan nasabah.
Co-Authors Cokorda Krisna Yudha Gde Deny Larasdiputra Gede Sanjaya Adi Putra Hapsari, indahPutu Indah I Gede Agus Adi SAPUTRA I Gede Agus Adi Saputra I Gusti Bagus Agastya Putra I Gusti Ngurah Putu Surya Pratama Putra I Nyoman Adi Prasyatiya I Nyoman Kusuma Adnyana Mahaputra I Wayan Kartika Jaya Utama Ida Ayu Putu Santi PURNAMAWATI Ida Bagus Agung Dharmanegara Ida Bagus Dharmanegara Ida Bagus Gede Indra Wedana Purba Ketut Sudarmini Luh Putu Nomy Cahyani M Doni Permana Putra Made Setena Ni Luh Putu Indiani Ni Luh Putu Indiani Prasyatiya, I Nyoman Adi Putra, I Gusti Ngurah Putu Surya Pratama Putu Ayu Sita Laksmi Putu Diah Asrida Putu Diah Asrida Putu Indah Hapsari Putu Ngurah Suyatna Yasa Setena, Made Setini, Made Sudarmini, Ketut T. Husain Yanti Yanti