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Pelatihan Dan Pendampingan Penyusunan Laporan Keuangan Bagi Wirausaha Muda (WIDA) Feb UNUD Yasa, Ni Nyoman Kerti; Giantari, I G. A. K.; Rahyuda, Henny; Adnyani, I G. A Dewi; Ekawati, Ni Wayan; Widagda, I Gst. Ngr. Jaya Agung; Rahmayanti , Putu Laksmita Dewi
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 3 No. 2 (2023): Agustus: Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v3i2.1478

Abstract

This community service was carried out against a background of conditions where Young Entrepreneurs (WIDA) of the Faculty of Economics and Business, Udayana University were not skilled in compiling Financial Report documents. This Financial Report document should be owned by every businessman in order to guide business managers in running their business so as to achieve high performance. This Financial Report document includes calculations about cash flow, preparation of General Ledgers, Balance Sheets, Profit/Loss Reports. Based on this phenomenon, it is felt necessary to prepare WIDA FEB Unud so that they have the ability to prepare Financial Report documents in a professional manner. The purpose of this community service is to build WIDA FEB's ability to prepare its Financial Statements. This service is in the form of one day training with resource persons: Dr. I Gusti Ngurah Agung Suaryana, SE, Msi, Ak, and continued with weekly consultations or assistance after 4 times. This service took place at FEB Unud, Floor 2 of the MM Building, by inviting 20 members of WIDA FEB Unud so that they were able to prepare and have Financial Report Documents for each business. After the dedication was carried out, WIDA FEB Unud was able to compile financial reports as a guideline for managing its assets and liabilities in order to be able to achieve higher financial performance.
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.
PENGARUH LIKUIDITAS DAN RISIKO KREDIT TERHADAP PROFITABILITAS DENGAN KECUKUPAN MODAL SEBAGAI VARIABEL MEDIASI Anak Agung Ayu Puteri Prameswari; Henny Rahyuda
Buletin Studi Ekonomi VOLUME.29.NO.01.TAHUN.2024
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/BSE.2024.v29.i01.p05

Abstract

Tujuan dari penelitian ini yaitu untuk menguji pengaruh likuiditas dan risiko kredit terhadap profitabilitas yang dimediasi oleh kecukupan modal pada BPR di Kabupaten Tabanan, Provinsi Bali selama periode 2018- 2021. Populasi dalam penelitian ini adalah 19 BPR di Kabupaten Tabanan yang terdaftar di Otoritas Jasa Keuangan. Metode penentuan sampel menggunakan purposive sampling dan diperoleh 17 BPR yang memenuhi kriteria sampel. Penelitian ini menggunakan teknik analisis path (path analysis). Berdasarkan hasil analisis penelitian ini menunjukkan bahwa likuiditas tidak berpengaruh terhadap profitabilitas, risiko kredit dan kecukupan modal berpengaruh negatif signifikan terhadap profitabilitas, likuiditas dan risiko kredit berpengaruh negatif signifikan terhadap kecukupan modal, serta kecukupan modal tidak dapat menjadi variabel mediasi dalam pengaruh likuiditas terhadap profitabilitas, namun kecukupan modal dapat memediasi pengaruh risiko kredit terhadap profitabilitas.
PERBANDINGAN TINGKAT KINERJA BANK BERBASIS RGEC SELAMA DAN SESUDAH PANDEMI COVID-19 PADA PERBANKAN DI BEI Ni Wayan Eva Santhi Rahayu; Henny Rahyuda
E-Jurnal Manajemen Vol 13 No 6 (2024)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJMUNUD.2024.v13.i06.p02

Abstract

Penelitian ini dilakukan untuk mengetahui dan menjelaskan perbedaan kinerja keuangan bank konvensional yang terdaftar di Bursa Efek Indonesia (BEI) selama pandemi dan sesudah pandemi. Variabel yang digunakan dalam penelitian ini yaitu Non Perfoaming Loan (NPL), Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG), Net Interest Margin (NIM), Return On Assets (ROA), dan Capital Adequancy Ratio (CAR). Penelitian ini dilakukan pada perusahaan perbankan konvensional yang terdaftar di Bursa Efek Indonesia pada periode tahun 2020 dan 2022. Jumlah populasi pada penelitian ini adalah 43 perusahaan perbankan konvensional. Dari populasi tersebut digunakan metode sampling dengan teknik purposive sampling. Kriteria yang digunakan pada teknik ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2020 dan 2022 dan perusahaan perbankan yang secara lengkap telah mempublikasikan laporan tahunan periode 2020 dan 2022. Hasil sampling ini berjumlah 30 perusahaan perbankan. Teknik analisis data yang digunakan adalah uji normalitas, Paired T-Test dan Wilcoxon Sign Test. Berdasarkan hasil pengujian, didapatkan hasil bahwa terdapat perbedaan kinerja keuangan bank konvensional yang diukur dari rasio NPL, LDR, NIM, ROA, dan CAR selama pandemi dan setelah pandemi. Sedangkan untuk rasio GCG tidak terdapat perbedaan kinerja keuangan bank konvensional selama dan setelah pandemi. Walaupun terdapat perbedaan pada rasio-rasio keuangan selama dan sesudah pandemi, nilai rasio-rasio tersebut masih berada pada batasan yang ditetapkan oleh Bank Indonesia. Oleh karena itu, selama pandemi perbankan dapat bertahan dan sesudah pandemi perbankan terus mengalami pemulihan dengan peningkatan kinerja. Informasi ini dapat digunakan sebagai bahan pertimbangan bagi masyarakat dalam menggunakan layanan bank dan bagi pihak manajemen bank untuk meningkatkan kualitas dan kinerja perbankan. This study aims to determine and explain the differences in the financial performance of conventional banks that listed in Indonesia Stock Exchange (IDX)during pandemic and after pandemic. The variables used in this study are Non Perfoaming Loans (NPL), Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG), Net Interest Margin (NIM), Return On Assets (ROA), and Capital Adequacy Ratio (CAR). This research was conducted at conventional banking companies registered in Indonesia Stock Exchange (IDX) for 2020 and 2022. The total population in this study were 43 conventional banking companies. From the population used the sampling method with purposive sampling technique. The criteria used in this technique are banking companies listed on the Indonesia Stock Exchange (IDX) in the 2020 and 2022 periods and banking companies that have completely published annual reports for the 2020 and 2022 periods. The results of this sampling are 30 banking companies. The data analysis technique used is the normality test, Paired t-Test, and Wilcoxon Sign Test. Based on the test results, it was found that there were differences in the financial performance of conventional banks as measured by the ratios of NPL, LDR, NIM, ROA, and CAR during the pandemic and after the pandemic. As for the GCG ratio, there is no difference in the financial performance of conventional banks during and after the pandemic. Even though there were differences in financial ratios during and after the pandemic, the values ??of these ratios were still within the limits set by Bank Indonesia. Therefore, during the pandemic, banking can survive and after the pandemic, the banking industry will continue to experience recovery with improved performance. This information can be used as material for consideration by the public in using bank services and for bank management to improve banking quality and performance.
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.
The Influence of Capital Structure, Free Cash Flow, Inflation and Dividend Policy on Company Value with CSR as a Moderator Vitriyanti, Made Aprilia; Rahyuda, Henny
Return : Study of Management, Economic and Bussines Vol. 4 No. 8 (2025): Return: Study of Management, Economic and Business
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v4i8.384

Abstract

The main goal of a company is to increase its firm value by maximizing its share price. The higher the firm value, the higher the stock value will be. The construction and building subsector is one of the key sectors supporting economic growth in Indonesia. However, The growth and increase in the number of companies is not accompanied by an increase in the value of companies in the construction and building sub-sector in Indonesia. This study aims to examine the effect of capital structure, free cash flow, and inflation on firm value through dividend policy, with Corporate Social Responsibility (CSR) as a moderating variable. The data analysis techniques used in this study are Path Analysis and Moderated Regression Analysis (MRA) with the help of SPSS version 27. The results indicate that capital structure has a negative and significant effect on firm value, while Free Cash Flow (FCF), inflation, and dividend policy have a positive and significant effect on firm value. Capital structure does not affect dividend policy, while FCF and inflation have a positive and significant effect on dividend policy. Dividend policy mediates the effect of FCF an inflation on firm value but does not mediate the effect of capital structure. CSR strengthens the relationship between dividend policy and firm value. The results of this study are expected to help companies in evaluating factors that can increase firm value in the future, help investors to pay attention to factors that influence firm value as a basis for making investment decisions, and for future researchers it is hoped that they can add other macroeconomic variables by considering more diverse companies in terms of industrial sectors.
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 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 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 Vitriyanti, Made Aprilia Wiagustini, Ni Luh Widagda, I Gst. Ngr. Jaya Agung