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Lending Growth Determinant on Rural Banks in Denpasar Ni Wayan Sulistiyani; Agus Wahyudi Salasa Gama; Ni Putu Yeni Astiti
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 2, No 2 (2019): International Journal of Accounting & Finance in Asia Pasific (IJAFAP)
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (159.058 KB) | DOI: 10.32535/ijafap.v2i2.539

Abstract

This study aims to examine the determinant of lending growth on rural bank in Denpasar. the determinant of lending growth consists of Third-Party Funds, Capital Adequacy Ratio, NonPerforming Loans, Loan to Deposit Ratio, and Return on Assets. In this study there were 18 rural banks being sampled this research was conducted in three years of observation, from 2016 to 2017. Data analysis techniques used in this study are multiple linear regression. The results of the study show that Third Party Funds and Loan to Deposit Ratio can affect lending growth positively and significantly. while the Capital Adequacy Ratio, Non-performing Loans, and Return on Assets are not able to influence lending growth in rural banks in Denpasar. Keywords: Lending Growth, Rural Banks, Capital Adequacy, Non-Performing Loan
EFFECT OF THIRD PARTY FUNDS GROWTH, CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN, LOAN TO DEPOSIT RATIO AND RETURN ON ASSETS ON CREDIT IN GROWTH RURAL BANKS IN DENPASAR Ni Wayan Sulistiyani; Agus Wahyudi Salasa Gama; Ni Putu Yeni Astiti
Journal of International Conference Proceedings (JICP) Vol 2, No 1 (2019): Proceedings of the 3rd International Conference of Project Management (ICPM) Bal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (17.837 KB) | DOI: 10.32535/jicp.v2i1.392

Abstract

This study aims to examine the factors that influence bank lending such as Third Party Funds, Capital Adequacy Ratio, Non Performing Loans, Loan To Deposit Ratio, and Return On Assets towards bank lending. The population of this study is Rural Banks in Denpasar City for the period 2016-2017. In this study the method of determining the sample used is saturated sample. The analysis technique used is multiple linear regression, and hypothesis testing using the -t test to test the partial regression coefficient, and the -f test to test the effect together with the level of 5% . Besides that, a classic assumption test was also conducted which included normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. The results showed Third Party Funds and Loan To Deposit Ratio, have a positive and significant effect on bank lending. Third, Capital Adequacy Ratio, Non Performing Loans and and Return On Assets have a negative and significant effect on bank lending.
MATERIALISME MEMODERASI PENGARUH PENGETAHUAN KEUANGAN TERHADAP PERILAKU PENGELOLAAN KEUANGAN Md Inneke Wirami Wirastuti; Ni Putu Yeni Astiti; Agus Wahyudi Salasa Gama
IDEI: Jurnal Ekonomi & Bisnis Vol 4, No 1 (2023): JUNE 2023
Publisher : Insan Doktor Ekonomi Indonesia (IDEI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38076/ideijeb.v4i1.155

Abstract

The research aimed to fill the research gap between the influence of financial know­ledge on financial management by using materialism as moderation. The sur­vey population was the number of populations based on the family card (KK) in the City of Denpasar. The sample in this study of 100 people from the community of Denpasar was determined based on simple random sampling. The analysis tech­nique used to test the hypothesis was Moderated Regression Analysis (MRA). Research results showed that financial knowledge was not sig­nificant to financial management behavior. Another finding was that materialism was unable to mode­rate the influence of financial knowledge on financial management behavior. Further research could develop this research by using other variables that theore­tically had an in­fluence on financial management behavior. Penelitian ini bertujuan untuk mengisi celah penelitian antara pengaruh pe­nge­tahuan keuangan pada pengelolaan keuangan dengan menggunakan materialisme sebagai moderasi. Populasi penelitian adalah jumlah kependudukan berdasarkan kar­tu keluarga (KK) di kota Denpasar. Sampel dalam penelitian ini sebanyak 100 orang masyarakat kota Denpasar yang ditentukan berdasarkan simple random sampling. Tek­nik analisis yang digunakan untuk menguji hipotesis adalah Moderated Re­gres­sion Analysis (MRA). Hasil penelitian menunjukkan bahwa pengetahuan keuangan ti­dak signifikan pada perilaku pengelolaan keuangan. Temuan lainnya adalah mate­ri­a­lisme tidak mampu memoderasi pengaruh pengetahuan keuangan pada perilaku pe­ngelolaan keuangan. Penelitian selanjutnya dapat mengembangakan penelitian ini dengan menggunakan variabel lain yang secara teori mempunyai pengaruh pada pe­ri­laku pengelolaan keuangan.
KEPATUHAN WAJIB PAJAK ORANG PRIBADI BUKAN PEGAWAI: HUBUNGANNYA DENGAN PENDAPATAN DAN PERSEPSI WAJIB PAJAK Ni Wayan Nuratni; Agus Wahyudi Salasa Gama; Anak Agung Made Sastrawan Putra
Journal of Applied Management and Accounting Science Vol. 4 No. 2 (2023): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v4i2.86

Abstract

Taxpayer compliance is actually closely related to the perception of taxpayers in assessing the tax itself. In the last five years, the taxpayer compliance ratio has never reached the target set. The purpose of this study was to determine the effect of income variables and taxpayer perceptions on individual non-employee taxpayer compliance. This study uses a quantitative approach with a research instrument in the form of a questionnaire. The sample used is 137 individual non-employee taxpayers at KPP Pratama North Badung. This study uses six independent variables, namely income, taxpayers' perceptions of tax sanctions, taxpayers' perceptions of law enforcement, taxpayers' perceptions of fair tax treatment, taxpayers' perceptions of transparent and accountable use of tax money, and taxpayers' perceptions of tax incentives. Data analysis was carried out using the structural equation model (SEM) method, with the AMOS 22 program. The results of the analysis show that individual non-employee taxpayer compliance behavior is influenced by income factors and taxpayer perceptions. All independent variables have a positive effect on taxpayer compliance.
PENGARUH LITERASI KEUANGAN, GAYA HIDUP, DAN PENDAPATAN TERHADAP KKEMAMPUAN PENGELOLAAN KEUANGAN PRIBADI MAHASISWA GENERASI Z Agus Wahyudi Salasa Gama; Luh Buderini; Ni Putu Yeni Astiti
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 1 (2023): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.15.1.2023.90-101

Abstract

The current era of globalization has brought improvements and economic growth throughout the world, including Indonesia which has an impact on people's financial behavior in meeting their needs. Individuals must be able to manage their finances carefully in order to make the right and efficient decisions in the use or allocation of funds they have. This study aims to find out how financial literacy, lifestyle, and income influence the personal financial management ability of Z generation students which will be carried out on Unmas Denpasar students. The samples of this study are 91 students of Universitas Mahasarsawati Denpasar, Faculty of Economics and Business, Management Study Program, class of 2019, which were taken using a saturated sampling technique. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that financial literacy, lifestyle, and income have a positive and significant effect on the personal financial management ability of Z generation students
ANALISIS PERBEDAAN KINERJA BANK UMUM SYARIAH DAN BANK UMUM KONVENSIONAL DI INDONESIA Ni Kadek Sri Budiartini; Anak Agung Putu Agung; Agus Wahyudi Salasa Gama
Forum Manajemen Vol 15 No 2 (2017): Jurnal STIMI Vol. 15 No. 2 - 2017
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v15i2.165

Abstract

This study aims to compare the financial performance of Sharia Commercial Banks with Conventional Banks in Indonesia in the period 2010-2015 using financial ratios. The financial ratios used consist of CAR, KAP, PPAP, NPM, ROA, BOPO, and LDR. The data used in this research is obtained from Bank Finance Publication Report 2010 to 2015 issued by Indonesia Stock Exchange. After passing through the purposive sample stage, then a decent sample is used as many as 12 samples, 6 Sharia Commercial Banks. The analytical technique used to compare the financial performance of Sharia Commercial Bank with Conventional Bank is the Independent sample t-test and Mann Whitney Test method. The analysis shows that there are significant differences for each financial ratio between Sharia Commercial Bank and Conventional Bank in Indonesia. Sharia Commercial Bank performs better in terms of CAR and KAP ratios, while Conventional Commercial Banks perform better in terms of ratio of PPAP, NPM, ROA, BOPO, and LDR.
PENGARUH MANAJEMEN LABA, RASIO KEUANGAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PERINGKAT OBLIGASI: PENGARUH MANAJEMEN LABA, RASIO KEUANGAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PERINGKAT OBLIGASI Kiki Akbar Rizki; Agus Wahyudi Salasa Gama; Ni Putu Yeni Astiti
Forum Manajemen Vol 16 No 2 (2018): Jurnal STIMI Vol. 16 No. 2 - 2018
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v16i2.264

Abstract

Bond rating is a transferable medium-term debt that contains a promisefrom the issuing party to pay the interest at a specified period and settle the debtprincipal at a predetermined time to the bond buyer. This study aims to re-examinethe influence of earnings management, financial ratios, and corporate governancemechanisms on bond ratings. The sample in this study are 10 financial and nonfinancial companies listed on Indonesia Stock Exchange for period 2013-2016.Research sample determination is using purposive sampling method. Research datawas analyzed by using logistic regression analysis. The results showed that earningsmanagement does not affect the bonds rating which shown with a significance value of 0.284. The financial ratios also has no effect on bond’s rating which is shown with a significance value of 0.856. And corporate governance also has no significanteffect on bonds rating with significance level of 0.885.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (Studi Empirirs Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2014 – 2016) Alfonsia Klofilda Suryati; Agus Wahyudi Salasa Gama; Ni Putu Yeni Astiti
Forum Manajemen Vol 17 No 2 (2019): Jurnal STIMI Vol. 17 No. 2 - 2019
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v17i2.336

Abstract

The value of firm is something that can be seen through several share prices of the firm itself. To increase value of the firm, they should escalate consumer reliance, and conducting social responsibility is one way to increase society reliance to the company so as to increase the value of the firm itself. This study aims to determine the effect of corporate social responsibility to value of the company with profitability as moderating variable.The population used in this study are the mining companies registered in Bursa efek Indonesia period 2014 – 2016. Purposive sampling is method used in this research with the sample as much as 19 mining companies. MRA (Moderated Regression Analisys) is used as data analisys technique with interaction tests. The results of the study show that corporate social responsibility variables do not affect the firm value. Profitability as a moderating variabels cannot moderate correlation between Corporate Social Responsibility with firm value. However, profitability as independent variable has an affect to firm value.
ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA ( Studi pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2017) Derfina Nofitri Anita; Agus Wahyudi Salasa Gama; G. Oka Warmana
VALUES Vol. 1 No. 1 (2019): VALUES
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis UNMAS

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

Abstract

Kinerja keuangan perbankan menjadi faktor utama dan sangat penting untuk menilai keseluruhan kinerja perbankan itu sendiri.Mulai dari penilaian aset,utang, likuiditas dan lain sebagainya.Kinerja suatu bank dapat dinilai dengan melakukan analisis terhadap laporan keuangannya .Salah satu penyebab menurunnya kinerja perbankan yaitu, manajemen bank yang tidak profesional. Penelitian ini akan menggunakan Good Corporate Governance. Penelitian ini bertujuan untuk mengetahui pengaruh variabel good corporate governance yang terdiri dari ukuran dewan komisaris, ukuran dewan direksi, dan ukuran perusahaan terhadap kinerja keuangan perbankan. Populasi yang digunakan dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun2017.Populasi penelitian ini berjumlah 43 perusahaan perbankan.Pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling.Terdapat 42 perusahaan yang memenuhi criteria sebagai sampel penelitian.Teknik analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian ini menunjukan ukuran dewan komisaris, ukuran dewan direksi, dan ukuran perusahaan berpengaruh dan signifikan terhadap kinerja keuangan (ROA).
ANALISIS TINGKAT KESEHATAN BANK DENGAN PENDEKATAN RISK PROFILE, GOOD CORPORATEGOVERNANCE, EARNING DAN CAPITAL PADA PT BPR SUKAWATI PANCAKANTI Ni Kadek Ayu Purwaningsih; Agus Wahyudi Salasa Gama; Ni Putu Yeni Astiti
VALUES Vol. 1 No. 1 (2019): VALUES
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis UNMAS

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

Abstract

Tujuan dari penelitian ini adalah (1) untuk mendeskripsikan tingkat kesehatan bank pada PT BPR Sukawati Pancakanti ditinjau dari risk profile, (2)untuk mendeskripsikan tingkat kesehatan bank pada PT BPR Sukawati Pancakanti ditinjau dari Good Coorporate Governance, (3) untuk mendeskripsikan tingkat kesehatan bank pada PT BPR Sukawati Pancakanti ditinjau dari earning, (4) untuk mendeskripsikan tingkat kesehatan bank pada PT BPR Sukawati Pancakanti ditinjau dari capital. Data yang diperlukan dalam penelitian ini yaitu laporan laba rugi, neraca dan data pelaksanaan Good Corporate Governance. Data tersebut merupakan data kuantitatif yang diperoleh dengan cara dokumentasi dan kuisioner. Teknik analisis yang digunakan yaitu perhitungan tingkat kesehatan bank sesuai dengan PBI No 13/1/2011. Dalam penelitian ini dilakukan penilaian terhadap 4 aspek yaitu aspek risk profile melalui rasio NPL, IRR dan LDR, aspek Good Corporate Governance, aspek earning melalui rasio ROA dan NIM, aspek capital melalui rasio CAR. Hasil penelitian menunjukkan dari aspek risk profile pada tahun 2014-2016 melalui rasio NPL bank berada pada kondisi sehat, melalui rasio IRR bank berada pada kategori sangat sehat dan melalui rasio LDR bank berada pada posisi cukup sehat pada tahun 2014 dan pada kondisi kurang sehat pada tahun 2015-2016. Berdasarkan aspek Good Corporate Governance bank berada pada kategori cukup sehat pada tahun 2014-2015 dan berada pada kategori sehat pada tahun 2016.Berdasarkan aspek earning melalui rasio ROA dan NIM bank berada pada kategori sangat sehat pada tahun 2014-2016.Berdasarkan aspek capital bank berada pada kategori sangat sehat pada tahun 2014-2016.
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 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 Ngurah Bagus Gunadi I Gst. Ngr Bagus Gunadi I Gst. Ngr Wiliada P.P I Gst. Ngurah Bagus Gunadi 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 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 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 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 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, 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 Rismayanti, Kadek Intan Sang Ayu Riska Dwiyantari Saskarini, Ni Kadek Dwi Sri Pratiwi, Desak 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