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All Journal Jurnal Ekonomi Kuantitatif Terapan MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Ekonomi dan Bisnis Jagaditha Ekuitas: Jurnal Pendidikan Ekonomi MIX : Jurnal Ilmiah Manajemen Asia-Pacific Management and Business Application Jurnal Riset Ekonomi dan Bisnis International Journal of Social Science and Business International Journal of Supply Chain Management JIA (Jurnal Ilmiah Akuntansi) JPM: JURNAL PENGABDIAN MASYARAKAT Indonesian Journal of Multidisciplinary Science Indonesian Journal of Business Analytics (IJBA) International Journal of Management Research and Economics INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Asian Journal of Social and Humanities International Journal of Economics, Management and Accounting Jurnal Pengabdian Kepada Masyarakat Indonesia E-Jurnal Manajemen
Henny Rahyuda
Fakultas Ekonomi Dan Bisnis Universitas Udayana
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management 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 Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Competitive Advantage and Intellectual Capital as Mediators of the Influence of Corporate Governance on Firm Value Gede Putu Agus Jana Susila; I. B. Anom Purbawangsa; Henny Rahyuda; Luh Gede Sri Artini
Jurnal Ilmiah Akuntansi Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i1.59442

Abstract

This study aims to test and explain the relationships between corporate governance, firm values, competitive advantage, and intellectual capital. This research is explanatory research using quantitative research designs conducted on companies participating in the Asean Corporate Governance Scorecard assessment from six countries, namely Indonesia, Malaysia, Thailand, Singapore, the Philippines and Vietnam during 2019 to 2021. The total population in this study was 135 companies based on ASEAN asset classes per Country, 2019, namely: 10 companies for Indonesia, 37 companies for Malaysia, 19 companies for the Philippines, 26 companies for Singapore, 42 companies for Thailand, 1 company for Vietnam. ASEAN asset class award recipients consist of diverse companies from the financial, industrial, goods and services, consumer, property, energy, telecommunications and media sectors. The results show that (1) corporate governance have a negative effect on the company's firm value, (2) corporate governance have a positive effect on competitive advantage, (3) corporate governance have a positive influence on intellectual capital, (4) intellectual capital have a positive effect on firm value, (5) intellectual capital has a positive influence on competitive advantage, and (6) competitive advantage v has a positive effect on firm value.
Intellectual capital research opportunities on the sustainable growth of the MSME Industry in Indonesia Ekayani, Ni Nengah Seri; Purbawangsa, Ida Bagus Anom; Artini, Luh Gede Sri; Rahyuda, Henny
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 11 No. 1 (2024): Jurnal Ekonomi dan Bisnis Jagaditha
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.11.1.2024.1-9

Abstract

The purpose of this paper is to briefly review the literature on intellectual capital and sustainability growth in manufacturing companies, service companies or other industries and propose research opportunities related to the role of intellectual capital in influencing sustainable growth in the Micro, Small and Medium Enterprises (MSME) industry. Two steps are involved in developing a research proposition. First, identify the characteristics of the contingent faced by each type of business. Second, match the characteristics of the contingent for each type of company with the appropriate intellectual capital based on the results of previous research. The contingent characteristics of the type of MSME business can be identified as innovation, management knowledge, competence, competitive advantage, and technological ability to be able to demonstrate sustainable growth of a business. These variables can be used and combined to improve managerial performance as the basis for sustainable growth of a business. From the various problems experienced by MSMEs, it is deemed necessary to raise the issue of the influence of intellectual capital on sustainability growth with a combination of these variables.
The Effect of Macroeconomic Indicators on Profitability and Firm Value Made Reina Candradewi; Rahyuda, Henny
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 11 No. 2 (2023)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v11i2.68672

Abstract

The objective of this study encompasses an examination of the influence of inflation, gross domestic product, and profitability on the valuation of companies within the Indonesian stock market, with specific emphasis on corporations listed in the LQ45 index on the Indonesia Stock Exchange (IDX). The LQ45 index as it offers a focused and comprehensive view of the Indonesian stock market, allowing them to draw meaningful conclusions about the impact of inflation, GDP, profitability, and other factors on the valuation and performance of these selected companies. The primary aim of this research is to provide valuable insights to corporations regarding the significance of maintaining profitability and firm value while taking into consideration macroeconomic indicators. The research methodology employed in this investigation is of a quantitative nature. The study encompasses the entirety of companies listed within the LQ45 Index on the IDX as the designated population. The technique employed for sample selection is purposive sampling. The selected sample comprises companies that have consistently maintained their listing in the LQ45 Index on the IDX from 2016 to 2022, totaling 31 companies. The outcomes of the goodness-of-fit examination and the robustness assessment of the model utilized within this study unequivocally affirm the model's exceptional effectiveness in aligning with the available dataset. The analysis of the results of the regression analysis and the mediation assessments leads to the definitive conclusion that the Gross Domestic Product variable exerts a remarkably positive and statistically significant influence on Firm Value. Likewise, the Profitability variable significantly and positively impacts firm value. However, it is imperative to acknowledge that profitability does not function as a mediating factor in the relationship between Inflation and Gross Domestic Product in the context of firm value.
DETERMINANTS OF BUDGET ABSORPTION IN REGIONAL APPARATUS THROUGHOUT EAST NUSA TENGGARA Ngongo, Ardini Hartarti; Rahyuda, Henny
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 12 (2024): December
Publisher : Adisam Publisher

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

Abstract

Budget absorption targets that are not properly absorbed will trigger idle funds and eliminate the benefits of spending, so attention is needed from each regional apparatus. This research aims to determine the determinants of budget absorption in regional apparatus throughout East Nusa Tenggara. The samples in this research are financial management officials who are directly related to budget planning, budget implementation and budget absorption, namely: Budget Users (PA), Technical Implementing Officials (PPTK), and Expenditure Treasurer. The sample selection technique was purposive sampling, totaling 207 respondents. This research uses a quantitative approach, with primary data in the form of a questionnaire in the form of a Google Form platform. The analytical method used in this research is Structural Equation Modeling Partial Least Square (SEM) using the Partial Least Square (PLS) approach using SmartPLS 4.0 software. The research results show that budget planning, budget implementation, procurement of goods and services, and management commitment have a positive effect on budget absorption. While human resource competency has a negative effect on budget absorption. The results of the respondents' descriptions found that the most prominent budget absorption problem in Regional Devices throughout East Nusa Tenggara was the placement of financial management officials who did not match their competencies. Although the competencies they have are high, the placement of financial management officials who do not match their competencies has an impact on low communication skills so that there is no effective coordination between fields, which has an impact on low budget absorption.
The Effect of Liquidity, Bank Capital, Profitability, and Operational Efficiency On Credit Risk (A Case Study On Banking Sub-Sector Companies Listed On The Indonesia Stock Exchange For The Period 2019-2023) I Kadek Gita Permana; Henny Rahyuda
International Journal of Management Research and Economics Vol. 3 No. 1 (2025): February : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v3i1.2817

Abstract

Banks serve as intermediary institutions that collect funds and channel them back into various forms of investment within society. A bank's primary activity of lending funds to the public carries the risk of default or nonpayment by borrowers, referred to as credit risk. Proper management of credit risk is crucial, as increasing proportions of non-performing loans can lead to poor banking health conditions. This study aims to examine, analyze, and explain the influence of liquidity, bank capital, profitability, and operational efficiency on credit risk. The sample for this research consists of 31 banking sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. Data were collected using a non-participant observation method. The data analysis technique employed is multiple linear regression analysis, conducted using IBM SPSS version 25 software. The results of the analysis indicate that profitability has a significant negative effect on credit risk, while operational efficiency has a significant positive effect on credit risk. The practical implications of this study provide valuable insights for bank management to maintain profitability levels and operational efficiency to minimize potential credit risks.
Technical Analysis of Stock Price Movements Using Fibonacci Retracement and Moving Average Convergence Divergence Approaches : Study on Banking Stocks in the LQ45 Index I Kadek Dwik Darmawan; Henny Rahyuda
International Journal of Economics, Management and Accounting Vol. 1 No. 4 (2024): December : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i4.293

Abstract

This study aims to evaluate the accuracy of the Fibonacci Retracement and Moving Average Convergence Divergence (MACD) technical indicators in analyzing the movement of banking stock prices listed on the LQ45 index in the 2020 period. Based on data from PT Kustodian Sentral Efek Indonesia (KSEI) in 2023, there was a significant increase in the number of investors in the Indonesian stock market by 103.6 percent in 2020. This study uses a quantitative descriptive approach with a census method for sampling, which resulted in 5 banking companies as samples: BBCA, BBNI, BBRI, BBTN, and BMRI. Data analysis was carried out using the Fibonacci Retracement indicator to identify potential support and resistance levels, and the MACD indicator to evaluate the strength, direction, and momentum of stock price movements. The results showed that 11 of the 11 signals generated by the Fibonacci Retracement were proven to be accurate, while 43 of the 53 signals generated by the MACD were also proven to be accurate. In conclusion, the buy and sell signals generated by the Fibonacci Retracement and MACD indicators are reliable and effective for use in banking stock trading.
Enhancing Tourism Village Performance Through Maximizing Social Capital and Financial Literacy: A Systematic Literature Review Suputra, Gusti Alit; Purbawangsa, Ida Bagus Anom; Rahyuda, Henny; Dewi, Sayu Ketut Sutrisna
International Journal of Social Science and Business Vol. 8 No. 2 (2024): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i2.71429

Abstract

The management of tourism villages, particularly in rural areas, remains a challenge and requires comprehensive strategies and policies for their development. Managers’ social capital and financial literacy are important for improving the performance of tourism villages, but related data are still limited. Through a systematic literature review, this study investigates the role of social capital and financial literacy in influencing the performance of tourism villages. The literature search and analysis of the included articles were guided by PRISMA. This study involves original articles discussing the role of social capital and financial literacy, open access, published between 2010 and 2022, indexed in SINTA (Science and Technology Index) and scopus (Quartile Q1-Q4) and in Indonesian or English. This review explored the use of social model concepts and financial literacy in tourism villages, the methodology used, and the main findings. The results show that social capital and financial literacy significantly affect the performance of tourism villages. The synergy between social capital mechanisms and financial literacy can create a conducive environment for tourism development and success in villages. Social capital plays a role in building trust and sustainable cooperation between tourism sectors, social connections in facilitating the exchange of tourism information and resources, and increasing community capacity and involvement in tourism implementation. Financial literacy plays a role in equipping tourism village managers with efficient financial management, developing tourism-based entrepreneurship, and ensuring inclusiveness and sustainability. Tourism villages are characterized by their growth, development, and performance. The implication of this study is that social capital and financial literacy directly and indirectly improve the performance of tourism villages.
Bibliometric Insight into Financial Sustainability Publication Trends Kustina, Ketut Tanti; Wiksuana, I Gusti Bagus; Wiagustini, Ni Luh; Rahyuda, Henny
MIX: JURNAL ILMIAH MANAJEMEN Vol 15, No 1 (2025): MIX : Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2025.v15i1.019

Abstract

Objectives: This study addresses the fragmented literature on financial sustainability by reviewing research conducted over the past five years. The objective is to bridge the knowledge gap by compiling an annotated bibliography of recent financial sustainability publications, focusing on the developments from 2018 to 2023. The paper identifies key topics and emerging research trends in this field.Methodology: The research employs bibliometric analysis and VOSviewer to analyze data from the Scopus database. It aims to identify four distinct research clusters related to financial sustainability by examining recent publications. The study also assesses the research methods used in the literature, including archival, experimental, and survey methods.Findings: The bibliometric analysis reveals four distinct research clusters that have emerged in the past decade. These clusters include topics such as co-creation, digitization of cultural heritage, financial management in the digital era, international digital platforms, ethical issues, organizational forms, social innovation, work integration social enterprises (WISE), cryptocurrencies, and financial regulation. The study also highlights the predominance of archival, experimental, and survey research methods over the past six years.Conclusion: This research provides a comprehensive overview of the evolving landscape of financial sustainability, offering valuable insights for students and academics. It summarizes key trends, methodologies, and emerging topics in financial sustainability research, contributing to a better understanding of the field and guiding future studies.
The Influence of Credit Risk, Operational Efficiency, Liquidity, and Profitability on Company Value (Empirical Study on Banking Subsector Companies on the Indonesia Stock Exchange for the 2021-2024 Period) Agus Ari Widana; Henny Rahyuda; Sayu Ketut Sutrisna Dewi; Ida Bagus Ketut Surya
Indonesian Journal of Business Analytics Vol. 5 No. 3 (2025): June 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i3.14696

Abstract

The stock price, a gauge of firm value, reflects the market's assessment of the company's performance and prospects for the future. The company's high value indicates that investors have faith in management's capacity to allocate resources and promote sustained expansion. This study aims to investigate the relationship between credit risk, profitability, liquidity, and operational efficiency and corporate value. The study's population consists of the 40 banking subsector companies that were listed on the Indonesia Stock Exchange between 2021 and 2024. The sample strategy used in this study was non-probability sampling utilizing saturation sampling methodology. Data is taken from the company's financial filings for 2021–2024. The data analysis approach used in this study was multiple linear regression analysis using SPSS software. The results showed that while profitability has a positive effect on firm value, operational effectiveness and liquidity have a negative effect, and credit risk has no effect at all. The study's conclusions can lead the development of investment plans that provide the highest rate of return and provide a basis for strategic decisions relating to initiatives to increase business value.
The Effect of Corporate Governance and Intellectual Capital on Capital Structure and Financial Distress Candradewi, Made Reina; Rahyuda, Henny; Pereira, José Agostinho da Costa Belo
MIX: JURNAL ILMIAH MANAJEMEN Vol 15, No 2 (2025): MIX : Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2025.v15i2.012

Abstract

Objectives : This study aims to conduct an in-depth analysis of the influence of corporate governance and intellectual capital on capital structure and financial distress in manufacturing companies on the Indonesia Stock Exchange (IDX) from 2020 to 2022. This study is expected to help companies overcome financial distress problems and determine the optimal capital structure by considering the implementation of good corporate governance and intellectual capital management. This study is also expected to enrich the scientific knowledge of financial management regarding the relationship between corporate governance, intellectual capital, capital structure, and financial distress.Methodology : This research is a study with a quantitative approach. The sampling technique in this study is the purposive sampling method, with the criteria for determining the sample, namely manufacturing companies that are always listed on the IDX from 2020 to 2022. Thus, the final sample in this study is estimated to be 187 manufacturing companies.Finding : The regression analysis and mediation test results show that the Corporate Governance variable does not significantly affect Capital Structure. The Intellectual Capital variable has a significant negative effect on Capital Structure. In addition, the corporate governance variable was found to affect financial distress significantly and negatively. However, Intellectual Capital and Capital Structure were found to have no significant effect on Financial Distress. The Capital Structure variable could not mediate the relationship between Corporate Governance and Intellectual Capital in Financial Distress.
Co-Authors A.A. Ngurah Bagus Aditya Permana Ade Kusuma Dewi Adnyani, I G. A Dewi Agus Ari Widana Anak Agung Ayu Puteri Prameswari Armen Armen Ayu Mirah Astari Putri Ayu Trisna Dewi BARRETO, Vital Nascimento Cok Istri Diah Novitayanti Cokorda Istri Indah Puspitadewi Dewa Putu Wisnu Pramana Putra Dewi, Luh Gede Krisna Dewi, Sayu Ketut Sutrisna Eka Puji Lestari Fahrizal Fahrizal Gde Agung Satria Gede Putu Agus Jana Susila Giantari, I G. A. K. Gita Syeba Lubis I G. A Dewi Adnyani I G. A. K. Giantari I G. A. Ngr Jaya Widagda I Gde Kajeng Baskara I Gst. Ngr. Jaya Agung Widagda I Gusti Agus Andiyasa I Gusti Ayu Ketut Giantari I Gusti Bagus Wiksuana I Gusti Bagus Wiksuana I Kadek Dwik Darmawan I Kadek Gita Permana I Ketut Adi Mahaputra I Ketut Budiasa I Nyoman Sidhi Adiyadnya I Putu Gde Sukaatmadja I Putu Sudana I Wayan Adi Suarjaya1 I. B. Anom Purbawangsa I.G.A Ketut Giantari, I.G.A Ketut Ica Rika Candraningrat Ida Ayu Anggawulan Saraswathi Ida Bagus Anom Purbawangsa Ida Bagus Ketut Surya John Santo Kadek Ary Asta Pramita Sari Kadek Yuliana Dewi Ketut Sutrisna Dewi, Sayu Krismawintari, N.P.D. Kustina, Ketut Tanti Luh Gede Sri Artini Luh Gede Sri Artini Made Reina Candradewi Maharani, Ida Ayu Dinda Priyanka Ngongo, Ardini Hartarti Ni Kadek Ema Yunita Ni Kadek Lili Handayani Ni Kadek Sirma Nila Sucipta Ni Ketut Diah Supriyanthi Ni Luh Putu Dewi Sunari Setyarini Ni Luh Putu Wiagustini Ni Luh Putu Wiagustini Ni Made Deni Indiyanti Ni Made Dwiyana Rasuma Putri Ni Made Suastini Ni Made W Pradnyaparamita Ni Nengah Seri Ekayani Ni Nyoman Kerti Yasa Ni Putu Ayu Darmayanti Ni Putu Mirah Darmayanti Ni Putu Santi Suryantini Ni Putu Tresna Widiastuti Ni Wayan Ekawati Ni Wayan Ekawati Ni Wayan Eva Santhi Rahayu Ni Wayan Karina Pereira, José Agostinho da Costa Belo Putu Ayu Govika Krisna Dewi Putu Cahya Baskara Putu Dera Latsmi Putu Gde Sukaatmadja Putu Laksmita Dewi Rahmayanti Rahmayanti , Putu Laksmita Dewi Rama Adi Kusuma Satria, Gde Agung Sayu Ketut Sutrisna Dewi Selaras Christiani Ginting Shinta Febriyanti Sindu, Karlina Mechtildis Suputra, Gusti Alit Wiagustini, Ni Luh Widagda, I Gst. Ngr. Jaya Agung