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All Journal Jurnal Reviu Akuntansi dan Keuangan JUIMA : Jurnal Ilmu Manajemen JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) EKONOMIS : Journal of Economics and Business Shirkah: Journal of Economics and Business Jurnal Mantik Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Riset Akuntansi Kontemporer Akubis: Jurnal Akuntansi dan Bisnis Widya Akuntansi dan Keuangan Jurnal Ecogen Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings JURNAL ECONOMINA Dharma Jnana JURNAL AKUNTANSI DAN BISNIS Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Abdi Dharma Masyarakat Journal of Economics, Entrepreneurship, Management Business and Accounting Kajian Akuntansi Journal of Sustainable Community Development Sama Jiva Jnanam (International Journal of Social Studies) JAS (Jurnal Akuntansi Syariah) SENEMA Jurnal Ilmiah Manajemen Dan Kewirausahaan
I Kadek Bagiana
Universitas Mahasaraswati Denpasar
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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How Coretax System User Experience and Digital Tax Literacy Affect Voluntary Tax Compliance Among Generation Z Taxpayers I Gusti Putu Eka Rustiana Dewi; I Kadek Bagiana
JURNAL ECONOMINA Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i6.2698

Abstract

Indonesia's persistently low tax-to-GDP ratio and the turbulent rollout of the Coretax system in 2025 have raised urgent questions about what drives voluntary tax compliance among Generation Z taxpayers, the country's largest generational cohort. This study investigates the effect of Coretax system user experience and digital tax literacy on voluntary tax compliance among Generation Z taxpayers in Indonesia. A quantitative causality design was employed, with primary data collected through a structured five-point Likert scale questionnaire distributed to Generation Z taxpayers located in Denpasar, Bali, holding an active NPWP and having used Coretax at least once. Data were analysed using multiple linear regression, preceded by validity, reliability, and classical assumption tests. The results confirm that both Coretax system user experience and digital tax literacy have a positive and significant effect on voluntary tax compliance. These findings suggest that improving system usability and strengthening digital tax literacy are equally critical strategies for enhancing voluntary compliance among Indonesia's youngest taxpayer generation.
Pemanfaatan Sistem Informasi Akuntansi dalam Memoderasi Pengaruh Profesionalisme terhadap Kualitas Pelaporan Keuangan di LPD ABIANSEMAL Rengganis, RR. Maria Yulia Dwi; Bagiana, I Kadek; Dewi, I Gusti Putu Eka Rustiana
Jurnal Akuntansi & Keuangan Unja Vol 11 No 02 (2026): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v11i02.53719

Abstract

This study aims to examine the effect of professionalism and accounting information system (AIS) utilization on financial reporting quality, as well as the role of AIS utilization in moderating the relationship between professionalism and financial reporting quality. The research was conducted at Village Credit Institutions (LPDs) in Abiansemal Subdistrict. The sample consisted of 93 respondents. The data were analyzed using simple linear regression and Moderated Regression Analysis (MRA) with SPSS software. The results showed that professionalism has a positive and significant effect on financial reporting quality. However, partially, AIS utilization does not have a significant effect on financial reporting quality in the MRA model. Furthermore, the study proves that AIS utilization significantly moderates (strengthens) the effect of professionalism on financial reporting quality. These findings imply that high professionalism supported by the utilization of accounting systems will produce better financial reports.
EXAMINING PROFIT GROWTH DRIVERS IN BALI’S VILLAGE CREDIT INSTITUTIONS WITH LEVERAGE AS MODERATOR Putu Ayu Anggya Agustina; I Made Ryan Ananta; Elisabeth Ria Viana Praningtyas; I Kadek Bagiana
Kajian Akuntansi Vol. 27 No. 1 (2026): June 2026
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v27i1.10257

Abstract

This study investigates how the Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), and Non-Performing Loans (NPL) affect profit growth in Badung Regency's Village Credit Institutions (LPDs), utilizing financial leverage (DER) as a moderating variable. Using a quantitative approach, the dataset comprised 918 observation-years from 102 LPDs (2016–2024), analyzed via Moderated Regression Analysis. Findings reveal CAR, NIM, and NPL significantly enhance institutional profit growth. Interestingly, the positive impact of NPL indicates a unique cultural anomaly where strong communal norms supersede standard credit risk theories. Furthermore, financial leverage acts as a strategic amplifier, strengthening the impact of these key financial drivers on institutional earnings. The study is limited by its single-regency focus and the lack of quantitative cultural measurements. Theoretically, this research bridges conventional Agency and Stewardship theories with indigenous Balinese Wrddhi Griya values, offering a unique framework to understand how culturally embedded microfinance institutions balance economic expansion with social accountability. 
Pemberdayaan UMKM Melalui Optimalisasi Pengelolaan Stok Dan Promosi Digital Pada ILS Project I Kadek Bagiana; Ni Kadek Dinda Lestari Putri; Putu Ayu Anggya Agustina; Ni Luh Putu Uttari Premananda; Made Denny Oktariyana
Jurnal Dharma Jnana Vol. 5 No. 3 (2025): JURNAL DHARMA JNANA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan efisiensi operasional dan daya saing ILS Project UMKM penjualan sandal di Panjer, Denpasar melalui perbaikan praktik pengelolaan stok dan optimalisasi promosi digital. Metode yang digunakan meliputi observasi, sosialisasi, pelatihan, pendampingan, dan evaluasi. Intervensi utama mencakup: (1) pelatihan pencatatan stok harian dan mingguan secara manual; (2) pemetaan kebutuhan pelanggan untuk penentuan kuantitas restock; (3) pembuatan serta aktivasi akun Google Maps dan media sosial sebagai kanal promosi. Hasil menunjukkan seluruh program terealisasi 100%, sistem pencatatan stok berjalan, akun Google Maps aktif, dan kanal media sosial berfungsi untuk meningkatkan jangkauan pemasaran. Kegiatan ini menegaskan bahwa praktik manajemen persediaan yang sederhana namun disiplin, dikombinasikan dengan pemasaran digital berbasis lokasi, mampu memperkuat keberlanjutan usaha UMKM.
IMPACT OF DIVIDEND POLICY ON FIRM PERFORMANCE: MODERATING ROLE OF CREDIT RISK I Kadek Bagiana; RR. Maria Yulia Dwi Rengganis; Luh Putri Mas Mirayani; Luh Pande Eka Setiawati
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.998

Abstract

This study examines the impact of Dividend Payout Ratio (DPR) on firm performance, measured by Return on Assets (ROA), in Indonesian banking companies, with Non-Performing Loans (NPL) as a moderating variable. Using secondary data from the financial statements of 11 banks listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, this research employs Moderating Regression Analysis (MRA) to test three hypotheses. The results indicate that DPR has a significant positive effect on ROA, supporting the hypothesis that higher dividend payouts enhance firm performance by attracting and retaining investors and signaling financial health. Conversely, NPL does not have a statistically significant direct effect on ROA, nor does it moderate the relationship between DPR and ROA. This suggests that while DPR is crucial for improving firm performance, the role of credit risk, as measured by NPL, does not significantly alter this relationship in the context of the studied banking companies. The R-squared value of the regression model is approximately 0.53, indicating that DPR and NPL explain 53% of the variability in ROA. These findings imply that dividend policies can be pursued independently of the current levels of non-performing loans, simplifying decision-making processes regarding dividend strategies. However, banks must continue to manage NPLs effectively for overall financial health. The study's limitations include a limited sample size and the exclusion of other potential moderating variables, suggesting areas for future research to provide a more comprehensive understanding of the factors influencing firm performance in the banking sector.
FACTORS INFLUENCING FINANCIAL STATEMENT INTEGRITY: A STUDY ON PROPERTY AND REAL ESTATE COMPANIES Luh Pande Eka Setiawati; I Kadek Bagiana; Luh Putri Mas Mirayani
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.999

Abstract

This study takes place from 2021–2024 to investigate the integrity of the financial statements of property and real estate companies listed on the IDX and how variables like good corporate governance (GCG), company size, and leverage affected it. The objective of this study is to investigate the relationships between conservative indexes for financial statement accuracy and institutional ownership, managerial ownership, independent commissioners, company size, and leverage. This research examines the impact of these variables on financial statement integrity using multiple linear regression analysis and a sample of 64 organizations. The results demonstrate that institutional ownership, managerial ownership, and independent commissioners positively affect the accuracy of financial statements, whereas business size and leverage have significant negative impacts. These results provide valuable insights into the role of corporate governance mechanisms and firm characteristics in enhancing the transparency and reliability of financial reporting in the real estate and property sector.
Green Financing, Board Gender Diversity, and Firm Value: The Moderating Role of Capital Adequacy Ratio in Indonesian Banks I Kadek Bagiana; Yura Karlinda Wiasa Putri; M Doni Permana Putra; Ni Gusti Ayu Trisna Pebrianti; I Gusti Agung Mas Tika Purnama Dewi
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 5 (2026): Volume 4, Issue 5, September 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i5.1622

Abstract

Purpose – This study aims to examine the effects of green financing and board gender diversity on firm value, as well as the moderating role of Capital Adequacy Ratio (CAR), in banking companies listed on the Indonesia Stock Exchange during 2021–2024. Design/methodology/approach – This study employs a quantitative explanatory approach using panel data regression analysis. The sample consists of 47 listed banks observed over the 2021–2024 period, resulting in 188 firm-year observations. Firm value is proxied by PBV, while green financing, board gender diversity, and CAR serve as the main explanatory variables. Profitability, non-performing loans, and firm size are included as control variables. Finding/Results – The results show that green financing and CAR have positive and significant effects on firm value. In contrast, board gender diversity has a negative and significant direct effect. The moderating analysis further reveals that CAR weakens the positive effect of green financing on firm value but strengthens the effect of board gender diversity on firm value. Originality/Value – The study contributes to the sustainable finance and corporate governance literature by demonstrating that market valuation in the banking sector is shaped not only by sustainability and diversity initiatives, but also by the bank’s underlying financial capacity. Practically, the findings suggest that banks should enhance the credibility of green financing strategies and ensure that board gender diversity is embedded more substantively within governance structures.
Corporate Governance and Financial Performance in Rural Banks: Evidence from Indonesia I Gede Cahyadi Putra; I Kadek Bagiana; Ida Ayu Nyoman Yuliastuti; Made Edy Septian Santosa; I Nyoman Putra Yasa
Shirkah: Journal of Economics and Business Vol. 11 No. 2 (2026)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/shirkah.v11i2.1162

Abstract

Rural banks face increasing financial and digital risks, yet limited evidence exists on how fintech adoption, risk management, and corporate governance affect their financial performance. This study aims to fill the gap in the existing literature by examining the role of corporate governance in rural banks as one of the organizational mechanisms that can convert the banks’ internal capacities to financial performances. A cross-sectional quantitative survey was conducted among 129 rural banks in Bali, Indonesia, by purposively adopting a saturated sampling technique. Each bank was requested to provide one director and one commissioner. Based on the sampling frame of 129 banks, 258 surveys were distributed. Of those, 242 surveys were file completed. Using PLS-SEM, the data received were analyzed. The results revealed that needs-based risk management positively impacts financial performance. On the contrary, fintech adoption did not exhibit a significant impact on financial performance. Corporate governance systems positively impact the relationships between risk management and financial performance, but do not moderate fintech adoption. This study contributes to the existing literature by adopting the Resource-Based View to demonstrate the asymmetric impact of corporate governance on rural banks' risk-management systems to financial performances, but not positively impact fintech adoption. From a practical viewpoint, rural banks should perceive risk oversight from a governance-based perspective and embrace a combination of adequate digital infrastructure, workforce, integrated systems, and digital-risk governance.
Co-Authors Anak Agung Putu Gede Bagus Arie Susandya Anak Agung Sagung Istri Pramanaswari Desak Ayu Sriary Bhegawati Dewi, I Gusti Agung Mas Tika Purnama Dewi, I Gusti Putu Eka Rustiana Dwipayana, Cokorda Ngurah Elisabeth Ria Viana Praningtyas Gusti Ayu Kerisna Yanti I Dewa Made Arik Permana Putra I Gede Cahyadi Putra I Gusti Agung Mas Tika Purnama Dewi I Gusti Ayu Puspita Nila Putri I Gusti Putu Eka Rustiana Dewi I Komang Oka Permadi I Komang Suryadnya Diputra I Made Ryan Ananta I Made Sudiartana, I Made I Nyoman Kusuma Adnyana Mahaputra I Nyoman Putra Yasa I Putu Edy Arizona I Putu Indra Permana Ida Ayu Nirma Prameswari Ida Ayu Nyoman Yuliastuti Ida Ayu Putu Meita Puspa Aristanti Ida Ayu Putu Meita Puspa Aristanti Ida Ayu Ratih Manuari Kadek Apriada Kadek Apriada, Kadek Kadek Indah Kusuma Dewi Komang Devi Novita Sari Luh Pande Eka Setiawati Luh Putri Mas Mirayani M Doni Permana Putra M Doni Permana Putra Made Denny Oktariyana Made Denny Oktaryana Made Edy Septian Santosa Meita Risma Cahyani Meita Risma Cahyani Murti, Ni Putu Mita Ari Natalia, Ketut Dewi Ni Gusti Ayu Trisna Pebrianti Ni Kadek Dinda Lestari Putri Ni Kadek Nonik Rasminingsih Ni Ketut Yuni Dewantari Ni Luh Nyoman Sherina Devi Ni Luh Putu Uttari Premananda Ni Luh Putu Uttari Premananda Ni Made Dita Pradnyani Ni Nyoman Ayu Suryandari Ni Putu Shinta Dewi Nyoman Yudiarini Pebrianti, Ni Gusti Ayu Trisna Primadona, Ida Ayu Lidya Putu Ayu Anggya Agustina Putu Ayu Anggya Agustina Putu Ayu Diah Widari Putri Putu Diah Kumalasari Putu Pande R. Aprilyani Dewi RR. Maria Yulia Dwi Rengganis Setiawati, Luh Pande Eka Theresa Febrianti Nasam Wedayanti, Ni Made Erna Yura Karlinda Wiasa Putri Yura Karlinda Wiasa Putri