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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Jurnal Dinamika Pengabdian (JDP) JURNAL MANAJEMEN MOTIVASI Scientific Journal of Reflection : Economic, Accounting, Management and Business MBIA RANDANG TANA - Jurnal Pengabdian Masyarakat Jurnal Proaksi International Journal of Economics, Business and Accounting Research (IJEBAR) eCo-Buss KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Jurnal Pengabdian Masyarakat: Darma Bakti Teuku Umar Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Widya Akuntansi dan Keuangan Economics and Digital Business Review Jurnal Abadimas Gorontalo Jurnal Mandala Pengabdian Masyarakat Jurnal Bisnis Hospitaliti Priviet Social Sciences Journal Advances in Management & Financial Reporting Review of Management, Accounting, and Business Studies Jurnal Cendekia Ilmiah JIMEK
Komang Sri Widiantari
Universitas Pendidikan Nasional
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Mengejar Financial Freedom: Cognitive Bias Dalam Financial Decision Di Tren Judi Online Pada Generasi Z Komang Sri Widiantari; Aryacahyani, Ni Putu Ita
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 1: Desember 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v5i1.12881

Abstract

Penelitian ini bertujuan untuk menguji pengaruh illusion of control dan overconfidence terhadap financial decision, serta peran moderasi financial literacy pada Generasi Z di Kota Denpasar. Penelitian ini didasarkan pada teori Behavioral Finance yang menjelaskan bahwa bias psikologis sering kali menyebabkan individu mengambil keputusan keuangan yang tidak rasional. Pendekatan yang digunakan adalah pendekatan kuantitatif dengan metode Partial Least Squares Structural Equation Modeling (PLS-SEM). Responden dalam penelitian ini merupakan individu dari Generasi Z yang terlibat dalam aktivitas keuangan daring, termasuk perjudian online. Hasil penelitian menunjukkan bahwa illusion of control dan overconfidence berpengaruh positif dan signifikan terhadap pengambilan keputusan keuangan, sedangkan financial literacy berpengaruh positif namun tidak signifikan. Selain itu, financial literacy tidak memoderasi secara signifikan hubungan antara illusion of control dan financial decision. Temuan ini menunjukkan bahwa keputusan keuangan di kalangan Generasi Z lebih banyak dipengaruhi oleh faktor psikologis dibandingkan dengan pengetahuan keuangan. Penelitian ini menekankan pentingnya kesadaran perilaku dalam meningkatkan efektivitas program literasi keuangan dan mendorong perilaku keuangan yang lebih rasional di kalangan Generasi Z.
Kinerja Keuangan Dan Return Saham Memediasi Good Corporate Governance Terhadap Nilai Perusahaan Komang Sri Widiantari; Komang Mega Utami; I Made Suidarma
Jurnal Proaksi Vol. 11 No. 1 (2024): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i1.5401

Abstract

Pengoptimalan nilai perusahaan seringkali menemukan hambatan karena adanya agency conflict. Langkah meminimalisir dampak negatif dari agency conflict ini melalui pengimplementasian Good Corporate Governance (GCG) sebagai bentuk kontrol terhadap pelaksanaan pengelolaan perusahaan. Di samping itu, terdapat faktor kinerja keuangan dan return saham yang turut memiliki korelasi yang kuat dalam penciptaan nilai perusahaan yang optimal. Penelitian ini bertujuan untuk menguji kinerja keuangan dan return saham memediasi pengaruh Good Corporate Governance terhadap Nilai Perusahaan. Populasi dalam penelitian ini berjumlah 59 perusahaan. Teknik penentuan sampel melalui metode purposive sampling dengan jumlah 17 perusahaan. Penelitian ini merupakan penelitian kuantitatif dengan sumber data sekunder. Metode analisis data yang digunakan yakni Metode Structural Equation Modelling Partial Least Square (SEM-PLS). Output penelitian yakni GCG berpengaruh kepada Nilai Perusahaan, Kinerja Keuangan, dan Return Saham. Kinerja Keuangan tidak berpengaruh kepada Nilai Perusahaan. Return Saham berpengaruh kepada Nilai Perusahaan. Kinerja Keuangan tidak mampu berperan sebagai mediator GCG kepada nilai perusahaan. Return saham tidak mampu berperan sebagai mediator Good Corporate Governance kepada Nilai Perusahaan.
Pengaruh Financial Behavior terhadap Kinerja Keuangan UMKM Studi Kasus pada Industri Ritel Parfum di Bali Nur Samsi; Komang Sri Widiantari
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 1 (2026): Maret: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i1.9962

Abstract

Retail perfume MSMEs in Bali have experienced rapid growth; however, they continue to face challenges in financial management. The financial behavior of business owners such as overconfidence, anchoring, loss aversion, and risk aversion has the potential to influence the quality of financial decision-making and ultimately affect MSME financial performance. Therefore, this study aims to analyze the effects of these four financial biases on the financial performance of retail perfume MSMEs in Bali. This research employs a quantitative approach involving 100 respondents who are owners or managers of retail perfume MSMEs in Bali. Data were collected through questionnaires that had been tested for validity and reliability. Multiple linear regression analysis was used to examine the effect of each financial behavior variable on financial performance. The results indicate that all four financial behavior variables overconfidence, anchoring, loss aversion, and risk aversion have a negative and significant effect on MSME financial performance. These findings suggest that the higher the level of behavioral financial bias possessed by business actors, the lower the resulting financial performance. Psychological biases in financial decision-making are proven to be factors that weaken the effectiveness of MSME financial management. Therefore, reducing behavioral biases and improving analytical capabilities are necessary for MSME actors to make more rational financial decisions and enhance business financial performance.
Kontribusi Kualitas Produk dan Electronic Word of Mouth (e-WOM) Pada Keputusan Pembelian Produk Kosmetik Emina di Kalangan Gen Z di Kuta Utara Ni Komang Ayu Arum Puspitarini; Kadek Devi Kalfika Anggria Wardani; I Made Suidarma; Komang Sri Widiantari
eCo-Buss Vol. 8 No. 2 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v8i2.3351

Abstract

Kajian ini menelaah peran kualitas produk dan e-WOM sebagai dua elemen yang membentuk keputusan pembelian kosmetik Emina di kalangan Generasi Z di Kecamatan Kuta Utara. Kajian memakai pendekatan kuantitatif dengan 130 responden yang dipilih melalui purposive sampling. Instrumen diuji melalui validitas, reliabilitas, dan pemeriksaan asumsi klasik untuk memastikan akurasi data sebelum masuk ke tahap regresi linier berganda, uji t, uji F, dan koefisien determinasi. Analisis memperlihatkan bahwa kualitas produk memberi kontribusi positif dan signifikan dalam mendorong keputusan pembelian, sementara e-WOM juga memberi kontribusi positif dengan tingkat signifikansi kuat. Ketika dua variabel tersebut dievaluasi secara simultan, total kontribusinya mencapai 53,5%, sehingga memberi gambaran jelas bahwa mutu produk dan opini digital memegang peran sentral dalam preferensi Gen Z. Temuan ini menegaskan pentingnya konsistensi mutu formula, kemasan, dan fungsionalitas produk, serta kebutuhan untuk mengelola ulasan digital secara aktif. Upaya tersebut dapat meningkatkan kepercayaan konsumen muda yang banyak bergantung pada rekomendasi online dan membantu memperkuat posisi Emina dalam pasar kosmetik yang dinamis dan kompetitif.
Analisis Strategi Pemasaran Digital Tokopedia pada Keputusan Pembelian Konsumen di Kota Denpasar Wahyu Krisna Kerta Negara; Komang Sri Widiantari; Nilna Muna; Desak Made Febri Purnama Sari
eCo-Buss Vol. 8 No. 2 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v8i2.3414

Abstract

Penelitian ini menganalisis pengaruh influencer marketing, service quality, dan media sosial pada keputusan pembelian konsumen Tokopedia di Kota Denpasar. Penelitian menggunakan pendekatan kuantitatif dengan metode survei. Sampel ditentukan melalui purposive sampling berjumlah 170 responden yang berdomisili di Denpasar, pernah melakukan transaksi minimal satu kali, dan aktif menggunakan media sosial. Data dikumpulkan menggunakan kuesioner berskala Likert dan diuji melalui uji validitas, reliabilitas, serta uji asumsi klasik. Analisis regresi linier berganda digunakan untuk menguji hubungan antarvariabel. Hasil pengujian menunjukkan bahwa influencer marketing berkontribusi positif dan signifikan pada keputusan pembelian, begitu pula service quality dan media sosial. Secara simultan, ketiga variabel tersebut berkontribusi signifikan pada keputusan pembelian dengan nilai determinasi menunjukkan bahwa sebagian besar variasi keputusan pembelian dapat dijelaskan oleh model. Temuan ini menegaskan bahwa optimalisasi strategi pemasaran digital, peningkatan kualitas layanan, serta pemanfaatan media sosial memiliki peran strategis dalam mendorong keputusan pembelian konsumen lokal. Hasil penelitian memberikan kontribusi empiris dan rekomendasi strategis bagi penguatan pemasaran digital di industri e-commerce.
Implementation of BUMDA (Baga Utsaha Manunggal Desa Adat) Management in Marketing and Empowering The Development of Gunung Payung Cultural Park as a Potential Tourist Attraction in Kutuh Village, Kuta South, Badung, Bali I Made Suidarma; Komang Sri Widiantari; I Dewa Ketut Gede Prabawa; Ni Ketut Arniti
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 10 No. 1 (2023): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.10.1.2023.52-57

Abstract

Kutuh Village currently has an integrated business entity named BUMDA (Bhaga Utsaha Manunggal Desa Adat) Management. One of the potentials possessed by the Kutuh traditional village is the Gunung Payung Cultural Park as a Tourist Attraction. Kutuh Traditional Village is now managed directly by the BUMDA management of Kutuh Village. The purpose of this research is to find out about the potentials that can be developed in Gunung Payung Tourist Attraction and how BUMDA management strategies in marketing and development are carried out at Gunung Payung Tourist Attraction. This research is a qualitative descriptive study. The data collection method used in this research is the method of observation, interviews, and documentation. The results show that there are several potentials that can be developed such as the Dhang Khayangan Temple, Gunung Tedung (Gunung Payung), white sand beach with be beautiful cliffs, monkey forests, alang alang gardens that adorn the cliffs, sports arenas such as soccer fields, jogging tracks with beautiful views as they are on a cliff, as well as a stage for cultural arts performances for the Kecak fire dance and barong dance as well as cultural attractions owned by Kutuh Village.
Meningkatkan Kompetensi Karier Mahasiswa melalui Fleksibelitas Kebijakan Pertukaran Internal Lintas Program Studi Pande Ketut Ratih Widhiadyani; Komang Sri Widiantari; I Made Suidarma
Jurnal Pengabdian Masyarakat: Darma Bakti Teuku Umar Vol 7, No 2 (2025): Juli-Desember
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/baktiku.v7i2.10175

Abstract

Improving student career competency is a key focus that is increasingly being intensified in higher education. A policy that can support the flexibility to achieve this goal is through student exchanges across study programs within the same university. This policy provides students with the freedom to take courses from other study programs, thus broadening their horizons and skills beyond their primary field of study. This community service project aims to explore the impact of this policy on student career competency. The method used was observation and interviews with students who had the opportunity to participate in the cross-study program exchange program. The results of the community service program indicate that flexibility in choosing courses across study programs not only improves academic ability but also students' interpersonal skills and adaptability. Thus, the internal exchange policy across study programs can be an effective strategy in improving students' preparation for facing the challenges of an increasingly dynamic workplace.
The effect of product quality, price, and distribution on customer satisfaction with korigengi products on Tokopedia I Gede Fery Surya Tapa; Putu Dyah Permata Korry; Komang Sri Widiantari; Maulana Ari Danuarta
Priviet Social Sciences Journal Vol. 6 No. 2 (2026): February 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i2.1433

Abstract

The expansion of digital commerce in Indonesia has reshaped the way local creative brands compete in online marketplaces. Although platforms such as Tokopedia enable sellers to reach a wider audience, maintaining customer satisfaction has become increasingly challenging due to market saturation. KORIGENGI is a local brand specializing in otaku-themed merchandise that operates through Tokopedia, yet its competitive position remains weaker than that of several rival stores. This study aims to analyze how product quality, price perception, and distribution performance influence customer satisfaction with KORIGENGI products on Tokopedia. This research applies a quantitative approach using survey data collected from customers who have previously purchased KORIGENGI products. Structured questionnaires were distributed online and measured using a Likert scale. The collected data were examined through instrument testing, classical assumption testing, and multiple linear regression analysis. The findings indicate that product quality, price, and distribution exert positive and statistically significant effects on customer satisfaction. When examined simultaneously, these variables collectively explain the variations in customer satisfaction. Product quality was the most influential factor, followed by price and distribution. The results highlight the importance of delivering high-quality products, applying appropriate pricing strategies, and ensuring reliable distribution processes to enhance customer satisfaction in competitive e-commerce environments.
Influences on MSME Sustainability: The roles of financial literacy, business capital, and financial inclusion Komang Sri Widiantari; I Gede Krisna Sedana Putra; Ida Nyoman Basmantra
Review of Management, Accounting, and Business Studies Vol. 5 No. 2 (2024)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v5i2.5581

Abstract

This study investigated the influence of financial literacy and business capital on the sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Denpasar, Indonesia, considering financial inclusion as a moderating variable. MSMEs in Indonesia contribute significantly to economic growth but often face sustainability challenges due to limited financial knowledge and capital access. Using a quantitative approach, data were collected from 100 MSME operators in Denpasar via a structured questionnaire. The study employed Partial Least Squares (PLS) for data analysis, with descriptive statistics to provide insights into demographic characteristics and variable distributions. Results revealed that business capital had a significant and positive impact on MSME sustainability, while financial literacy showed no substantial direct effect. Additionally, financial inclusion did not significantly moderate the relationship between financial literacy, business capital, and sustainability outcomes. This finding suggested that MSMEs require more tailored financial products and advisory services to meet their specific operational needs rather than broad access to financial services alone. The study’s results offer insights for policymakers and financial institutions, emphasizing the importance of customized financial support to foster MSME sustainability in a competitive environment.
Peran Literasi Keuangan dalam Memoderasi Pengaruh Praktik Akuntansi terhadap Akurasi Laporan Keuangan UMKM Mirah Lestari Ni Ketut; Komang Sri Widiantari
Economics and Digital Business Review Vol. 7 No. 1 (2025)
Publisher : STIE Amkop Makassar

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

Abstract

This study aims to analyze the effect of recording quality, compliance with SAK EMKM, and account separation on the financial reporting accuracy of MSMEs, with financial literacy as a moderating variable. A quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) was applied to 180 respondents from coffee shop MSMEs in North Kuta District, Badung Regency, Bali. The results indicate that recording quality, SAK EMKM compliance, and account separation have a positive and significant impact on financial reporting accuracy. Financial literacy strengthens the relationship between recording quality and account separation with reporting accuracy, while its moderating effect on SAK EMKM compliance is marginal. The model explains 56% of the variance in financial reporting accuracy (R² = 0.56) with good predictive relevance (Q² = 0.38). The findings highlight that financial literacy is a crucial contingency factor enhancing the effectiveness of accounting practices among MSMEs. Improving financial literacy, along with training in SAK EMKM implementation and digital bookkeeping systems, is essential to strengthen the accuracy and accountability of MSME financial reports.
Co-Authors Aryacahyani, Ni Putu Ita Desak Made Febri Purnama Sari I Dewa Ketut Gede Prabawa I G. N. Oka Ariwangsa I Gede Fery Surya Tapa I Gede Krisna Sedana Putra I Gede Nyoman Merta Wiguna I Gusti Ayu Putu Wita Indrayani I Kadek Pasek Pastika Jaya I Made Suidarma I Wayan Ferdy Pratama Ida Bagus Ray Mahija Nirwasita Ida Nyoman Basmantra Kadek Devi Kalfika Anggria Wardani Kadek Satya Yudistira Komang Mega Utami Luh Ayu Rianawati Pradnya Paramitha Maulana Ari Danuarta Mirah Lestari Ni Ketut Ni Kadek Diah Yonita Bella Ni Kadek Vitrea Devi Ni Ketut Arniti Ni Komang Ayu Arum Puspitarini Ni Komang Ayu Paramita Sari Ni Komang Indah Oktaliasari Ni Komang Safitri Ni Putu Nina Eka Lestari Ni Wayan Ananda Sri Mahadevi Nilna Muna Nur Samsi Pande Ketut Ratih Widhiadyani Pika, Putu Ayu Titha Paramita Putu Dyah Permatha Korry Putu Rages Anantha Riyo Prayogi Putu Ratna Juwita Sari Tarizqa Putri Aurelia Wahyu Krisna Kerta Negara Waisnawa, I Kadek Dody Aditya