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All Journal MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Ekonomi dan Bisnis Jagaditha Krisna: Kumpulan Riset Akuntansi JUIMA : Jurnal Ilmu Manajemen MIX : Jurnal Ilmiah Manajemen Admisi dan Bisnis International Research Journal of Management, IT & Social Sciences Jurnal Organisasi Dan Manajemen WIDYABHAKTI Jurnal Ilmiah Populer International Journal of Social Science and Business JIA (Jurnal Ilmiah Akuntansi) Business Management Analysis Journal (BMAJ) Forum Manajemen Jurnal Ilmiah Akuntansi dan Bisnis Jurnal MEBIS (Manajemen dan Bisnis) Accounting Profession Journal (APAJI) The Indonesian Journal of Accounting Research JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Jurnal Abdi Insani Jurnal Aplikasi dan Inovasi Iptek (JASINTEK) JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Journal of Applied Management and Accounting Science (JAMAS) Synergy and Society Service Journal of the Community Development in Asia International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Journal of Entrepreneurial and Business Diversity Neraca Manajemen, Akuntansi, dan Ekonomi Values EMAS: Jurnal Ekonomi, Manajemen dan Bisnis Jurnal Penelitian Pendidikan Indonesia Review of Management, Accounting, and Business Studies International Journal of Economics and Management Sciences SENEMA Matrik: Jurnal Manajemen, Strategi Bisnis, Dan Kewirausahaan IDEI: JURNAL EKONOMI & BISNIS
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Modal intelektual dalam menjaga stabilitas kinerja keuangan di masa krisis Covid-19 Agus Wahyudi Salasa Gama; Ni Putu Yeni Astiti; Ni Wayan Rustiarini
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 7, No 4 (2021): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020211394

Abstract

Pandemi COVID-19 mendatangkan dampak buruk pada seluruh sektor termasuk perekonomian. Kinerja perbankan menjadi terganggu akibat permasalahan-permasalah yang ditimbulkan dari pandemi COVID-19. Kondisi saat ini menuntut inovasi pada operasional perbankan untuk mengatasi permasalahan kinerja akibat pandemi. Modal intelektual merupakan sumber daya pengetahuan yang diharapkan dapat mengatasi masalah seperti saat ini. Penelitian ini bertujuan meneliti pengaruh modal intelektual pada kinerja perbankan pada masa sebelum dan saat pandemi. Metode penelitian yang digunakan adalah pendekatan kuantitatif. Sampel pada penelitian ini adalah seluruh perbankan yang terdaftar pada Bursa Efek Indonesia. Teknik analisis yang dipergunakan adalah analisis regresi linear berganda dan odds ratio. Temuan penelitian ini adalah modal intelektual berpengaruh pada kinerja keuangan perbankan pada masa sebelum maupun setelah terjadinya pandemi Covid-19. Modal intelektual dapat memberikan kontribusi positif pada stabilitas kinerja keuangan.
Biased Behavior and Stock Investment Decisions of Investors in Bali, Indonesia Agus Wahyudi Salasa Gama; Ni Putu Yeni Astiti; Ni Wayan Eka Mitariani
Matrik : Jurnal Manajemen, Strategi Bisnis, dan Kewirausahaan Volume 17 Nomor 2 Tahun 2023
Publisher : Faculty of Economics and Business Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/MATRIK:JMBK.2023.v17.i02.p02

Abstract

Investment decisions are often affected by irrational behavioral factors that cause improper logical analysis. Herding and overconfidence are two behaviors that lead to biased decision-making, specifically regarding investment. Therefore, this study aimed to test the effect of herding and overconfidence on investment decisions moderated by financial knowledge and attitude. Using a sample of 267 stock investors, the test was conducted with PLS-SEM. The results showed that overconfidence positively influences individuals' investment decisions, while herding has no effect. Financial knowledge and attitude were found not to moderate this effect but could act as predictor variables with a significant positive impact on investment decisions. Keywords: Herding; Financial Knowledge; Financial Attitude; Financial Behavior Overconfidence.
The Mediating Role of Purchase Intention on the Effect of Product Quality and Price Fairness on Purchasing Decisions Kadek Geby Oktaviari; Agus Wahyudi Salasa Gama; I Gusti Agung Eka Teja Kusuma
Jurnal Ilmiah Akuntansi Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i2.66966

Abstract

   Children's apparel sector is surging in Indonesia, posing challenges for children's clothing retailers, exemplified by CV. Patras Development. In the realm of heightened market competition, innovation becomes imperative. CV. Patras Development grapples with obstacles such as external competitors offering more cost-effective solutions and raw material sourcing intricacies, compounded by a tranquil business environment in Bali. This quantitative research adopts a methodological approach focusing on latent variables—Product Quality (X1) and Price Fairness (X2) as influencers, and Purchase Interest (Y1) and Purchasing Decisions (Y2) as influenced variables. The study encompasses 72 consumers of children's clothing at CV. Patras Development, with data meticulously processed using SmartPLS accounting software. The findings elucidate that Product Quality and Price Fairness significantly influence the purchasing interest of clothing consumers at CV. Patras Development. Noteworthy is the positive impact of Price Fairness on purchasing decisions, whereas Product Quality and Purchase Intention exhibit no discernible effect on purchasing decisions. Intriguingly, the mediation of Purchase Intention between product quality and price fairness proves inconsequential in shaping purchasing decisions among clothing consumers at CV. Patras Development from an accounting perspective. 
EXPLORING THE IMPACT OF FINANCIAL ATTITUDES, FINANCIAL KNOWLEDGE, AND PERSONALITY ON FINANCIAL MANAGEMENT BEHAVIOR AMONG SMALL AND MEDIUM ENTERPRISES (SMES) Ni Putu Yeni Astiti; Wibawa, Ida Bagus Artha Sada; Gama, Agus Wahyudi Salasa
Jurnal Mebis Vol. 8 No. 2: December 2023
Publisher : UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/mebis.v8i2.483

Abstract

Financial behavior is a way that everyone practices to treat, manage, and use the financial resources they possess. There are several factors that influence financial management behavior such as financial attitude, financial knowledge and personality. This research aims to know the influence of financial attitude, financial knowledge and personality on the behavior of financial management on UMKM. The population in this study is all UMKM. Determination of samples with saturated sampling technique with the number of samplings of as many as 37 UMKM participants. Data collection methods with observations, interviews, documentation, and questionnaires. The data analysis technique used is double linear regression analysis. The results of the test showed that the financial attitude has a positive and significant influence on the behavior of financial management on UMKM. Financial knowledge has a positive and significant influence on the behavior of financial management on UMKM. Personality has a positive and significant influence on the behavior of financial management on UMKM
Enhancing Employee Performance through Organizational Citizenship Behavior: A Study on the Impact of Organizational Commitment and Work Motivation PUTRA, I Kadek Yogik Dharma; GAMA, Agus Wahyudi Salasa; ANGGRAINI , Ni Putu Nita
Journal of Entrepreneurial and Business Diversity Vol. 2 No. 2 (2024): Journal of Entrepreneurial and Business Diversity. (April-June)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jebd.v2i2.185

Abstract

Purpose:This research investigates the mediating role of Organizational Citizenship Behavior (OCB) in the relationship between organizational commitment, work motivation, and employee performance at Eden Hotel Kuta Bali. Specifically, the study aims to assess how organizational commitment and work motivation influence employee performance directly and indirectly through OCB, thereby providing insights into strategies for improving employee performance and achieving organizational goals in the hospitality industry. Methodology:This research utilizes a quantitative approach to examine the impact of organizational commitment and work motivation on employee performance, with organizational citizenship behavior (OCB) serving as an intervening variable at Eden Hotel Kuta Bali. The study's population includes all 106 Eden Hotel Kuta Bali employees, with a census. Inferential Analysis: Employs Structural Equation Modeling (SEM), specifically Partial Least Squares (PLS), to test the empirical model and hypotheses proposed in the study. Findings:The results of this study indicate that among the three variables examined for their impact on employee performance, organizational commitment, work motivation, and organizational citizenship behavior all have a positive and significant effect on employee performance at Eden Hotel Kuta Bali. Employee performance is also expected to increase as organizational commitment, work motivation, and organizational citizenship behavior improve. Implication:This research indicates that organizational commitment, work motivation, and organizational citizenship behavior all positively and significantly impact employee performance at Eden Hotel Kuta Bali. Additional studies will help identify and understand other aspects influencing employee performance in a broader context, providing deeper insights into the factors contributing to improved employee performance across various organizational settings
PENGARUH MODAL INTELEKTUAL, GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERBANKAN DI BURSA EFEK INDONESIA Kadek Agustini Dwi Putri; Agus Wahyudi Salasa Gama; Ni Putu Yeni Astiti
JUIMA : JURNAL ILMU MANAJEMEN Vol. 13 No. 2 (2023): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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

Abstract

: In conducting business operations, it is essential for every company to possess the ability to effectively manage its assets in order to fulfill its business goals. Financial performance is one of the measures indicating the success of a business. Financial performance, proxied by Return On Assets (ROA), is used to measure a company's effectiveness in generating profits by utilizing its assets. The greater a company's ROA, the better its position in terms of asset utilization. This study aims to explain the influence of intellectual capital, board of directors, managerial ownership, and company size on financial performance in Banking Companies listed on the Indonesia Stock Exchange (IDX). The population of this study comprises all Banking Companies listed on the IDX from 2020 to 2022, totaling 47 companies. Sampling was conducted using purposive sampling technique, resulting in a sample of 18 companies. The analytical technique employed to test the hypotheses is multiple linear regression analysis. The research findings indicate that intellectual capital has a positive and significant influence on company financial performance (return on assets). However, the board of directors, managerial ownership, and company size do not influence financial performance (return on assets) in banking companies.
KINERJA KEUANGAN SEBAGAI MEDIATOR DALAM MEMBENTUK NILAI PERUSAHAAN: EKSPLORASI PADA PERUSAHAAN BUMN DI BURSA EFEK INDONESIA Ni Putu Yeni Astiti; Agus Wahyudi Salasa Gama
Accounting Profession Journal (APAJI) Vol. 6 No. 1 (2024): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v6i1.150

Abstract

Teori keagenan menjelaskan hubungan antara pihak principal dan agent, dimana principal adalah pihak yang memberikan mandat kepada pihak agent. Populasi pada penelitian ini seluruh perusahaan BUMN berjumlah19 perusahaan dan total pengamatan 38. Teknik analisis data menggunakan Path Analisis dan Uji Sobel. Hasil penelitian menunjukkan Struktur modal berpengaruh negatif terhadap kinerja keuangan. Struktur modal berpengaruh postif terhadap nilai perusahaan. Kinerja keuangan memediasi pengaruh struktur modal terhadap nilai perusahaan. Ukuran perusahaan berpengaruh positif terhadap kinerja keuangan. Ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan. Kinerja keuangan berpengaruh negatif terhadap nilai perusahaan. Kinerja keuangan memediasi pengaruh ukuran perusahaan terhadap nilai perusahaan.
PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP PROFITABILITAS PADA PERUSAHAAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2022 Ni Pande Kadek Lusyana Paramitha Astiti; Agus Wahyudi Salasa Gama; Ni Putu Yeni Astiti
VALUES Vol. 5 No. 2 (2024): Values
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis UNMAS

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

Abstract

The profitability of a company shows the comparison of profits with the assets or capital that produce these profits. Profitability can be used as a measure of a company's success, because the profits generated by the company are useful for company funding activities which can be saved in the form of retained earnings or used as dividends for shareholders who have contributed to helping fund the company. The population of this research is property companies listed on the Indonesia Stock Exchange in 2019-2021. The sample in this research was 21 property companies which were determined based on the purposive sampling method. The analysis technique used in this research is multiple linear regression analysis. The research results show that liquidity, size and leverage have a positive effect on profitability. Future research can develop this research by extending the number of years of observation so that it can be generalized and also expand the company sector, for example all companies listed on the Indonesia Stock Exchange so that they are able to represent the company's situation as a whole.
PENGARUH PROFITABILITAS, STRUKTUR AKTIVA, DAN INVESTMENT OPPORTUNITY SET (IOS) TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODW 2020-2022 Gede Upadana Mahendra Wiyasa; Agus Wahyudi Salasa Gama; Ni Putu Yeni Astiti
VALUES Vol. 5 No. 2 (2024): Values
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis UNMAS

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

Abstract

Capital structure is very important for a company because it involves the policy of using the most profitable sources of funds. A good capital structure will have an impact on the company, and indirectly, the company's financial position will increase and the company value will be high. Companies that have an optimal capital structure will produce an optimal level of development, and vice versa. This research aims to explain the influence of profitability, asset structure, and investment opportunity set on the capital structure of food and beverage sub-sector manufacturing companies listed on the Indonesian Stock Exchange. The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The sample in this study was 25 companies determined using the purposive sampling method. The analytical tool used to test the hypothesis in this research uses a multiple linear regression model using the SPSS 25 program. The results of this research show that profitability has a negative and significant effect on capital structure, while asset structure and investment opportunity set have a positive and significant effect on capital structure. Suggestions for further research could be to develop this research by adding other variables such as liquidity variables, sale growth and company size.
PENGARUH MOTIVASI, DISIPLIN KERJA, DAN BEBAN KERJA TERHADAP KINERJA KARYAWAN PT SAMOEDRA JAYA GIRI NUSA I Putu Eka Krisna Santika Wira Anantha; Agus Wahyudi Salasa Gama; Ni Putu Yeni Astiti
VALUES Vol. 5 No. 2 (2024): Values
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis UNMAS

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

Abstract

Performance is the result of work that can be achieved by a person or group of people in a company in accordance with the authority and responsibility of each in an effort to achieve organizational goals legally, not against the law and not against morals and ethics. Employee performance is a work result that an employee wants to achieve in a particular job in order to realize a successful job. This study aims to test and obtain empirical evidence on the effect of motivation, work discipline, and workload on the performance of employees of PT Samoedra Jaya Giri Nusa, using a sample of 50 employees. The sampling technique used in this research is saturated sampling technique. Data collection was done through interviews and questionnaires. The data analysis technique used in this research is multiple linear regression analysis which is processed using Statistical Package Social Science (SPSS) version 25. The results showed that motivation, work discipline, and workload had a positive and simultaneous effect on the performance of employees of PT Samoedra Jaya Giri Nusa.
Co-Authors A.A. Putu Nikkita Devi Ak. S.E. Desak Nyoman Sri Werastuti . Alessandra Yuricha Alfonsia Klofilda Suryati Anak Agung Made Sastrawan Putra Anak Agung Putra Mahardika Anak Agung Putu Agung ANGGRAINI , Ni Putu Nita Artawan, I Putu Gede Bayu Artini, Ni Luh Putu Putri Astari, Ni Made Putri Atika Yuniarti Azizah, Rizka Nur Benu, Stefany Tesalonika Bira, Ni Putu Rifani Budiani, Ni Putu Dewi Cahyani, Ni Putu Diah Cokorda Javandira Derfina Nofitri Anita Desak Nyoman Sri Pratiwi Devita Glory Ardhisukmana Dewa Gede Agung Aditya Putra Dewi, Ni Luh Yulia Triana Dewi, Ni Nyoman Ayu Sinta Diah Ayu Marta Budiawati Dwita Utami, Ni Made Putri Eka Mitariani, Ni Wayan Evitasari, Ni Kadek G. Oka Warmana Gde Bayu Surya Parwita Gede Upadana Mahendra Wiyasa Gissella Nurcahyani Suharto I Dewa Ayu Prajaniti Arimerta I Dewa Gede Palguna Widya I Dewa Nyoman Raka I Gede Angga Depra Nata I Gede Arya Lilacita I Gst. Ngr Bagus Gunadi I Gst. Ngr Wiliada P.P I Gusti Agung Eka Teja Kusuma I Gusti Agus Sedana Yoga I Gusti Ayu Dhian Wahyuni I Gusti Ayu Diah Listhya Artarini I Gusti Ayu Imbayani I Gusti Ayu Istri Prabhawati I Gusti Ngurah Bagus Gunadi I Kadek Budi Adnyana I Kadek Dicky Pranayudha I Kadek Tisna Muliantika I Ketut Indrayana I Ketut Mudhiarta I Ketut Setia Sapta I Ketut Wahyu Suputra I Komang Yudi Ferdiawan I Made Budiasa I Putu Eka Krisna Santika Wira Anantha I WAYAN SUARJANA I Wayan Widnyana Ida Ayu Made Ari Widyawati Ida Ayu Made Dwi Susanti Ida Bagus Bayu Sastrawan Ika WAHYUNI Ika Wahyuni Jantina, Ni Wayan Jyotika Artha Sadiwi, Ni Putu Kadek Adi Pratama Hendra Kadek Agustini Dwi Putri Kadek Geby Oktaviari Kadek Oki Setiawan Kadek Okta Mega Handayani Kadek Yuliari Kartika, Anak Agung Istri Meinda Kiki Akbar Rizki Komang Ayu Anggarani Trijati Komang Ayu Diantini Komang Ayu Lestari Komang Ayu Sukma Ginanti Liliana Putri, Putu Intan Luh Buderini Luh Depi Julia Adnyani Luh Tina Resmayani M. Alfian Firmansyah Made Ari Sawitri Devi Made Dewani Putri Pertiwi Made Ika Prastyadewi Mahayani, Ni Kadek Lisna Maria Anjelina Ngindang Md Inneke Wirami Wirastuti Monika Tamaka Muryanti, Ni Kadek Sri Devi Nadira, Ni Made Ayu Nastitin, Yohana Ni Kadek Alit Budiartini Ni Kadek Ayu Purwaningsih Ni Kadek Intan Milinia Purwani Ni Kadek Irien Asmarianti Ni Kadek Ita Rupianti Ni Kadek Mellyna Dewi Ni Kadek Sri Budiartini Ni Kadek Sukma Handayani Ni Kadek Trisnawati Ni Kadek Yulia Pridayanti Ni Ketut Ayu Shantiani Ni Ketut Ceria Dewi Ni Ketut Ricca Widya Dharma Putri Ni Ketut Suwantari Ni Komang Ayu Sukmawati Ni Komang Ayu Trisnadewi Ni Komang Ayu Wintari Ni Komang Gita Wahyuni Ni Komang Lisnawati Ni Komang Srianingsih Ni Komang Tristiani Ni Luh Dita Devi Antari Ni Luh Eka Febriyanti Ni Luh Putu Kristina Dewi Ni Made Dwi Puspitawati Ni Made Mia Yuwita Sari Ni Made Rai Sucita Wati Ni Made Wika Riandani Ni Nengah Arya Puspita Dewi Ni Nyoman Ayu Windasari Ni Pande Kadek Lusyana Paramitha Astiti Ni Putu Anggariani Ni Putu Atika Putri Ni Putu Diah Anggreni Ni Putu Diah Puspita Dewi Ni Putu Dias Ayu Pratiwi Ni Putu Grivia Oktanaryanti Ni Putu Meliani Ni Putu Monyati Ni Putu Nita Anggraini Ni Putu Nita Anggraini Ni Putu Tania Ariesta Putri Ni Putu Tasiya Purnama Dewi Ni Putu Yeni Astiti Ni Putu Yeni Astuti Ni Putu Yulik Paramitha Ni Putu Yuniari Ni Wayan Budiasih Ni Wayan Dela Laraswati Ni Wayan Dessy Lindayanti Ni Wayan Eka Mitariani Ni Wayan Nuratni Ni Wayan Okti Anggriani Ni Wayan Rustiarini Ni Wayan Sulistiyani Nilna Muna Niluh Komang Tri Devacandradewi Padmaningrum, Ni Made Pande Ni Luh Eka Dwi Payanti Pryanti, Sang Ayu Putu Andina Putra, I Dewa Gede Rama PUTRA, I Kadek Yogik Dharma Putri, Kurnia Putri, Ni Putu Pipin Ariska Putu Aldi Wiguna Putu Aristya Evilia Cahyani Putu Candrika Febriyanti Putu Chintia Pramesti Putu Gede Indra Khrisna Putu Kepramareni Putu Melisa Dewi Jayanti Putu Ratih, Ida Ayu Putu Soniami Ramawati, Made Putri Ratmiasih, Ni Putu Ari Rismayanti, Kadek Intan Rismayanti, Ni Putu Eka Sang Ayu Riska Dwiyantari Saskarini, Ni Kadek Dwi Sri Pratiwi, Desak Nyoman Sritapayanti, Ni Nyoman Stanley Matius Danny Tarigant Sukmayani, Ni Putu Sulistiyani, Ni Wayan Supriyadi Supriyadi Swari, Ni Made Ary Diana Pradnya Syafitri, Wulan Indah Taupik Rusdi Titania, Anak Agung Sagung Mirah Trisnayanti, Ni Made Yeyen Wibawa, Ida Bagus Artha Sada Widnyana, Putu Alit Widnyani, Ni Made Widyantari, Ni Wayan Diah Nanda Wijayanti, Putu Yunita Yanti, Ni Kadek Dwik Purnama Yanti, Putri Emilia Yemima Youriza Yemima Youriza