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All Journal Jurnal Review Pendidikan dan Pengajaran (JRPP) Journal of Applied Business, Taxation and Economics Reseach JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Indonesian Journal of Multidisciplinary Science International Journal of Accounting & Finance in Asia Pasific Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Ni Luh Putu Wiagustini
Fakultas Ekonomi dan Bisnis Universitas Udayana
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Intellectual Capital and Financial Sustainability Putra, I Gede Cahyadi; Wiagustini, Ni Luh Putu; Ramantha, I Wayan; Sedana, Ida Bagus Panji
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 2 (2022): June 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i2.1590

Abstract

 The competition among companies in the industrial era 4.0 no longer relies on ownership of tangible assets but on the ability to control information, develop innovation, manage organizations and own resources. Companies increasingly emphasize the importance of knowledge assets to improve their performance and sustainability. The purpose of this study is to figure out the effect of intellectual capital, consisting of human capital, structural capital and relational capital on marketing performance, financial strategy performance and financial sustainability. The research was conducted in rural banks, which also known as Bank Perkeditan Rakyat (BPR) operating in Bali. The data analysis technique used SEM PLS. The results showed that human capital and relational capital positively effects marketing performance, financial strategy performance and financial sustainability. Meanwhile, the relational capital variable does not have effect on financial strategy performance and financial sustainability. Keywords: Financial Strategy Performance, Financial Sustainability, Intellectual Capital, Marketing Performance, Rural Bank
Green Innovation and Green Accounting on Financial Performance: Literature Review and Future Research Agenda Lestari, Ni Luh Putu Ratna Wahyu; Wiagustini, Ni Luh Putu; Wirakusuma, Made Gede; Sisdyani, Eka Ardhani
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 3 (2025): February 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i3.377

Abstract

This review synthesizes previous literature with the aim of describing and analyzing the state-of-art for evaluating green innovation and green accounting, primarily focusing on financial performance. In addition, it aims to identify institutions and journals that lead publications, theories used, and countries that have researched the most on the influence of green innovation and green accounting on financial performance. Through a systematic literature review (SLR), a search on publish or perish resulted in the receipt of 30 peer-reviewed papers published up to March 2023. Although there was no time limit, the oldest paper was published in 2003, indicating that research on the impact of green innovation and green accounting Financial performance is a topic that is still of great interest today. China, America, as well as the UK and Germany are the countries that publish the most on this theme. In addition, this paper outlines various research gaps on this topic, especially from a methodological point of view. This work has important meaning for industry in formulating policies and strategies to encourage the use of green innovation and green accounting in improving its financial performance. Based on the results, a research agenda for the future has been established.
Accountability Practices in Pacalang: An Ethnomethodological Study Suryantari, Eka Putri; Wiagustini, Ni Luh Putu; Sudana, I Putu; Rasmini, Ni Ketut
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 3 (2025): MAY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i3.1791

Abstract

Aside from its main duty as a security unit in a banjar (a traditional Balinese neighborhood), a pacalang carries out an additional task. The pacalang also plays an active role in collecting contributions for land management in the neighborhoods of the city of Denpasar. In connection with this additional task, the pacalang practices financial accountability. The question in this research is how does a pacalang understand accountability in relation to the implementation of this task. As a traditional organization at the neighborhood level, the pacalang is oriented towards maintaining security and public order in its area, but they have an additional task of collecting financial contributions. The aim of this research is to reveal and explore the deeper meaning in the understanding and practice of accountability on the part of the pacalang. This research was conducted using an ethnomethodological approach; the data were collected by conducting interviews, observations, and compiling documentation. Research data analysis was carried out using the Garfinkel approach. This research has resulted in the results of the meaning and interpretation of accountability practices, especially financial accountability that is carried out by a person who is in charge of a pacalang unit. The main implication of this research that more task to the pacalang, the more financial accountability will be applied on top of the other types of accountability implications and the contribution of this study is that it provides richness to the most recent theory of accountability practices within an ethnic group.
Exploring Global Trends in Whistleblowing Intention: A Two-Decade Systematic Bibliometric Review in Accounting and Governance Ardianti, Putu Novia Hapsari; Wiagustini, Ni Luh Putu; Ratnadi, Ni Made Dwi; Mimba, Ni Putu Sri Harta
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 2 (2025): September 2025 In press
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i2.47122

Abstract

This study aims to map global trends and key themes in whistleblowing intention research using a bibliometric systematic literature review approach. Employing co-word analysis, bibliographic coupling, co-author analysis, and co-country analysis, the study utilized VOSviewer and R Studio for visual mapping. A total of 1,722 articles published between 2006 and 2025 were retrieved from the Scopus and Web of Science databases, of which 141 were selected through the PRISMA protocol. The results highlight the significant role of culture in shaping reporting intentions. In Western countries, where individualistic values predominate, moral courage primarily drives the decision to report wrongdoing. By contrast, in Eastern countries with collectivistic cultures, social pressure and the prioritization of group harmony exert stronger influence than individual actions. These findings illustrate how whistleblowing intention is shaped by the interplay of individual, organizational, and cultural factors that vary across contexts.
The influence of entrepreneurial orientation and financial performance on sustainable business in MSMEs Satria, Gde Agung; Wiagustini, Ni Luh Putu; Rahyuda, Henny; Candraningrat, Ica Rika
Indonesian Journal of Multidisciplinary Science Vol. 3 No. 3 (2023): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/ijoms.v3i3.757

Abstract

The research examines the influence of Enterpreneuship orientation and financial perfrmance on sustainable businesses in micro, small and medium enterprises that are challenges in influencing the economy. This qualitative research study utilized a systematic literature review on scientific journals from 2015-2023, focusing on entrepreneurial orientation, financial performance, and sustainable business, and analyzed through data reduction, presentation, and conclusions. The results of this study show that the Entrepreneurship orientation has an influence on the financial performance of new product development. This, to improve tha performance of new product development, current and future customer needs should be seen as a guideline for new product development efforts. Where, the Entrepreneurship orientation that affects the influence on the performance of micro small and medium enterprises is only an autonomous dimension. While other dimensions of enterpreneurship orientation such as innovation, proactive and risk odo not have a significant effect on the performance of micro, small and medium enterprises. Therefore, it is recommended to provide autonomy to employees to be able to motivate them by giving freedom to act in an entrepreneurship manner so that they can improve the performance of micro, small and medium enterprises.
The influence of leadership and financial performance on business sustainability in microfinance institutions Maharani, Ida Ayu Dinda Priyanka; Wiagustini, Ni Luh Putu; Baskara, I Gde Kajeng; Rahyuda, Henny
Indonesian Journal of Multidisciplinary Science Vol. 3 No. 5 (2024): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/ijoms.v3i5.813

Abstract

Microfinance institutions (MFIs) play a pivotal role in empowering marginalized communities by providing them with crucial financial services. The sustainability of these institutions is essential to ensure a sustained positive impact on the lives of the underserved. To explore the factors influencing MFI sustainability, this study conducts a systematic literature review of relevant articles published between 2015 and 2023, focusing on the roles of leadership and financial performance. The findings of the study reveal a compelling positive correlation between effective leadership and financial performance with MFI sustainability. A strong and visionary leadership within MFIs is found to foster a robust organizational culture, articulate a clear vision, motivate employees, and effectively manage risks. These leadership qualities, in turn, contribute significantly to improved financial outcomes for the institution. Conversely, the study highlights the integral role of strong financial performance in ensuring MFI sustainability. A well-performing financial structure not only instills trust among customers but also facilitates business growth and secures vital profits. These financial strengths are crucial pillars that fortify the overall sustainability of MFIs, enabling them to continue their mission of empowering marginalized communities. In conclusion, this study underscores the critical interplay between leadership and financial performance in driving MFI sustainability. The recommendations derived from the findings emphasize the importance of investing in leadership development within MFIs and implementing robust financial practices.
The effect of liquidity and company size on company value with profitability as a moderation variable Kartika, Yulia Elsa; Wiagustini, Ni Luh Putu
Indonesian Journal of Multidisciplinary Science Vol. 3 No. 10 (2024): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/ijoms.v3i10.919

Abstract

The purpose of this study was to determine the effect of liquidity and company size on firm value with profitability as a moderation variable. This study used 29 samples with 5 years of observation with the results of 145 observation samples in F&B companies listed on the Indonesia Stock Exchange for the period 2018-2022. The analysis technique used in this study is Moderated Regression Analysis (MRA), using Eviews 11 software. The results show that liquidity has a positive effect on the value of the company, this finding shows that companies with high profitability can have higher company values, even with low liquidity. These findings are important for investors and creditors in making investment and credit decisions. For company management, it is recommended to optimize inventory such as ensuring that inventory levels remain ideal for smooth operations and low storage costs. Strict credit policies and incentives for faster payments should be implemented to accelerate the recovery of trade receivables.
PENGARUH FINANCIAL TECHNOLOGY TERHADAP KEPUTUSAN PENDANAAN DAN KINERJA KEUANGAN UMKM DI KOTA DENPASAR Wulandari, Ni Putu Prisma Devi; Wiagustini, Ni Luh Putu
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 3 (2024): Volume 7 No 3 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i3.29704

Abstract

Financial technology (fintech) merupakan gabungan antara teknologi dan jasa keuangan. Layanan fintech dapat membantu UMKM untuk memperoleh kemudahan dalam akses keuangan sehingga dapat meningkatkan aktivitas perekonomiannya. Penelitian ini bertujuan untuk mengetahui pengaruh financial technology terhadap keputusan pendanaan dan kinerja keuangan. Populasi penelitian ini adalah UMKM di Kota Denpasar dengan jumlah 32.626 unit. Jumlah sampel dalam penelitian ini adalah 100 responden yang ditentukan berdasarkan formula Slovin dengan nilai kritis 10 persen. Teknik penentuan sampel melalui metode purposive sampling berdasarkan UMKM yang mengetahui tentang fintech lending yaitu layanan pinjam meminjam online. Metode pengumpulan data melalui kuesioner. Teknik analisis data yang digunakan adalah analisis jalur. Hasil  penelitian ini menunjukkan bahwa financial technology berpengaruh positif terhadap kinerja keuangan. Financial technology berpengaruh positif terhadap keputusan pendanaan. Keputusan pendanaan berpengaruh positif terhadap kinerja keuangan. Implikasi dari penelitian ini adalah financial technology sangat bermanfaat sebagai salah satu alternatif sumber pendanaan yang mampu meningkatkan kinerja keuangan pada UMKM di Kota Denpasar dengan penggunaan 41-60 persen hutang dibandingkan modal sendiri.
PENGARUH INTELLECTUAL CAPITAL, OWNERSHIP STRUCTURE, DUALITY OF CEO TERHADAP FIRM VALUE: FINANCIAL PERFORMANCE SEBAGAI PEMODERASI Putri, Ketut Ayu Novaryani; Wiagustini, Ni Luh Putu
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 3 (2024): Volume 7 No 3 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i3.29707

Abstract

Firm value merupakan wujud prestasi perusahaan dalam menjalankan bisnis perusahaan. Firm value yang tinggi dapat meningkatkan kemakmuran bagi para pemegang saham, sehingga para pemegang saham akan tertarik untuk menginvestasikan modalnya pada perusahaan tersebut. Tujuan penelitian ini untuk mengetahui untuk menganalisa dan menjelaskan pengaruh intellectual capital, ownership structure, duality of CEO terhadap firm value dan menjelaskan financial performance dalam memoderasi pengaruh intellectual capital, ownership structure, duality of CEO terhadap firm value. Jumlah sampel dalam penelitian ini yaitu sebanyak 13 perusahaan yang terdaftar di indeks IDX30 dengan menggunakan metode non-probability sampling dengan teknik purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi moderasi. Hasil penelitian menunjukan bahwa intellectual capital berpengaruh negative signifikan terhadap firm value, ownership structure dan duality of CEO tidak berpengaruh terhadap firm value. Hasil penelitian juga menunjukan bahwa financial performance mampu memperkuat pengaruh intellectual capital terhadap firm value, financial performance memperlemah pengaruh ownership structure dan duality of CEO terhadap firm value.
PENGARUH KEBIJAKAN DIVIDEN, VOLUME PERDAGANGAN SAHAM, LEVERAGE DAN NILAI TUKAR TERHADAP VOLATILITAS HARGA SAHAM PADA SEKTOR PROPERTIES DAN REAL ESTATE Saputra, I Ketut Alit Bhuwana; Wiagustini, Ni Luh Putu
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 4 (2024): Vol. 7 No. 4 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i4.31684

Abstract

Memperoleh return atau keuntungan merupakan salah satu tujuan dari investor dalam melakukan investasi. Salah satu strateginya, ialah dengan dengan menggunakan volatilitas harga saham sebagai alat untuk menentukan besaran risiko yang akan mereka terima. Tujuan penelitian ini adalah untuk menganalisis pengaruh kebijakan dividen, volume perdagangan saham, leverage, dan nilai tukar terhadap volatilitas harga saham. Penelitian ini dilakukan pada sektor Properties dan Real Estate yang diakses melalui Bursa Efek Indonesia. Penelitian ini menggunakan 36 sampel dengan menggunakan teknik purposive sampling. Data yang dikumpulkan kemudian dianalisis menggunakan analisis statistik deskriptif, regresi linear berganda, uji asumsi klasik, uji kelayakan model, dan uji hipotesis. Hasil penelitian menunjukkan bahwa kebijakan dividen tidak berpengaruh signifikan terhadap volatilitas harga saham; volume perdagangan saham berpengaruh positif signifikan terhadap volatilitas harga saham; leverage berpengaruh positif signifikan terhadap volatilitas harga saham; nilai tukar tidak berpengaruh signifikan terhadap volatilitas harga saham.
Co-Authors Dewi, Ni Putu Diah Arika Eka Ardhani Sisdyani Eka Putri Suryantari Henny Rahyuda I Gde Kajeng Baskara I Gede Cahyadi Putra I PUTU SUDANA I Wayan Ramantha Ica Rika Candraningrat Ida Bagus Panji Sedana Kartika, Yulia Elsa Made Gede Wirakusuma Maharani, Ida Ayu Dinda Priyanka Ni Ketut Rasmini Ni Luh Putu Ratna Wahyu Lestari Ni Made Dwi Ratnadi Ni Putu Sri Harta Mimba Putra, Y. Yudha Dharma Putri, Ketut Ayu Novaryani Putu Novia Hapsari Ardianti Saputra, I Ketut Alit Bhuwana Satria, Gde Agung Wulandari, Ni Putu Prisma Devi