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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Penelitan Mahasiswa Indonesia Bursa : Jurnal Ekonomi dan Bisnis AKSIOMA : Jurnal Sains Ekonomi dan Edukasi
Kadek Indah Kusuma Dewi, Kadek Indah Kusuma
Fakultas Ekonomi dan Bisnis Universitas Udayana
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Dampak Financial Fragility terhadap Finansial Well-Being: Sebuah Analisis Empiris Dewi, Kadek Indah Kusuma; Widhiastuti, Ni Luh Putu; Pradnyawati, Sagung Oka; Febrinata, Putu Adella
Bursa : Jurnal Ekonomi dan Bisnis Vol. 4 No. 2 (2025): Mei 2025
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jeb.v4i2.691

Abstract

enelitian ini menganalisis dampak kerapuhan finansial terhadap kesejahteraan finansial pada usaha mikro, kecil, dan menengah (UMKM) di Denpasar, Bali. Kerapuhan finansial merujuk pada ketidakmampuan individu atau bisnis untuk bertahan dari guncangan ekonomi, sedangkan kesejahteraan finansial mencerminkan tingkat kepuasan dan rasa aman terhadap kondisi keuangan seseorang. Pendekatan kualitatif digunakan dalam penelitian ini, dengan wawancara mendalam yang dilakukan terhadap 100 pemilik UMKM. Hasil penelitian menunjukkan bahwa sebagian besar responden mengalami tingkat kerapuhan finansial yang tinggi, yang tercermin dari ketidakmampuan mereka untuk merasa aman dan percaya diri dalam menghadapi krisis keuangan. Meskipun sebagian besar responden merasa puas dengan kondisi keuangan mereka, pengelolaan keuangan dan perencanaan masa depan masih kurang optimal. Penelitian ini menyimpulkan bahwa tingginya tingkat kerapuhan finansial dapat menghambat pencapaian kesejahteraan finansial yang optimal, yang pada akhirnya berdampak pada keberlanjutan usaha dalam jangka panjang. Oleh karena itu, penelitian ini merekomendasikan peningkatan literasi keuangan dan perencanaan keuangan yang lebih baik di kalangan UMKM guna mengurangi kerapuhan finansial dan meningkatkan ketahanan finansial mereka. This study analyzes the impact of financial fragility on financial well-being among micro, small, and medium enterprises (SMEs) in Denpasar, Bali. Financial fragility refers to an individual or business's inability to withstand economic shocks, while financial well-being reflects satisfaction and security regarding one's financial condition. A qualitative approach was used, with in-depth interviews conducted with 100 SME owners. The results show that the majority of respondents experience high levels of financial fragility, as reflected in their inability to feel secure and confident in facing financial crises. Although most respondents feel satisfied with their financial condition, financial management and future planning are still lacking. This study concludes that high financial fragility can hinder the achievement of optimal financial well-being, ultimately affecting the long-term sustainability of businesses. Therefore, this research recommends enhancing financial literacy and better financial planning among SMEs to reduce financial fragility and improve their financial resilience.  
Analisis Penggunaan Deiksis Tempat dan Waktu Pada Cerpen di Surat Kabar Tempo Sebagai Bahan Ajar Bahasa Indonesia Dewi, Kadek Indah Kusuma; Martha, I Nengah; Tantri, Ade Asih Susiari
Jurnal Penelitian Mahasiswa Indonesia Vol. 3 No. 3 (2023): November
Publisher : STKIP AGAMA HINDU SINGARAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36663/jpmi.v3i3.683

Abstract

This study aims to describe (1) the form of place deixis in the short stories of the Tempo newspaper, (2) the form of time deixis in the short stories of the Tempo newspaper, (3) the relevance of using deixis in the short stories of the Tempo newspaper to Indonesian language learning. In achieving these objectives, researchers used a qualitative descriptive design. The subject of this research is a short story in the Tempo newspaper. The object of this research includes two things, namely the form of place deixis and the form of time deixis. In this study the data collection method used was the documentation method using data cards to sort the data obtained from the deixis of place and time. The data obtained were analyzed using a qualitative descriptive method which included five stages, namely data collection, data selection, data reduction, drawing conclusions/verification, and data presentation. The results of the analysis show that in the short stories contained in the Tempo newspaper there is a place deixis and a time deixis. The results of the analysis of place deixis and time deixis used in short stories in the Tempo newspaper found that there are two types of place deixis, namely (a) locative place deixis and (b) deixis place deixis. There are three types of time deixis, namely (a) past time deixis, (b) present time deixis, and (c) future time deixis. The results of this study are expected to be used as a means to study deixis and to make newspapers a learning medium for students through literary media, especially short stories.
Moderasi CSR Disclosure Terhadap Pengaruh Green Investment Pada Nilai Perusahaan Mentari, Ni Made Indah; Dewi, Kadek Indah Kusuma
Jurnal Ilmiah Akuntansi & Bisnis Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v8i1.4663

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh green investment pada nilai perusahaan dengan CSR Disclosure sebagai moderasi. Metode pengumpulan data menggunakan content analysis. Populasi dalam penelitian ini adalah 25 perusahaan yang masuk ke dalam Indeks SRI KEHATI yang terdaftar di BEI dari tahun 2018 - 2022. Penelitian ini menggunakan 7 perusahaan sebagai sampel yang dipilih menggunakan metode purposive sampling, sehingga menghasilkan 35 amatan selama tahun 2018 – 2022. Teknik analisis pada penelitian ini menggunakan Moderating Regression Analysis (MRA). Berdasarkan hasil analisis data yang dilakukan menggunakan Moderating Regression Analysis (MRA), ditemukan bahwa variabel green investment berpengaruh signifikan terhadap nilai perusahaan, sementara variabel CSR disclosure ditemukan tidak berpengaruh secara signifikan terhadap nilai perusahaan. Temuan lainnya yaitu CSR disclosure tidak mampu memoderasi hubungan antara green investment dengan nilai perusahaan. Hasil penelitian ini diharapkan dapat berkontribusi secara akademis maupun praktis. Secara akademis hasil penelitian ini diharapkan dapat mengkonfirmasi apakah memberi dukungan atau tidak pada teori legitimasi. Secara praktis, hasil penelitian ini diharapkan dapat berkontribusi untuk para stakeholder yaitu investor dapat menggunakan hasil penelitian ini sebagai referensi membuat strategi investasi, serta untuk pemerintah khususnya BEI dan OJK hasil penelitian dapat dijadikan dasar pembuatan kebijakan dalam mengembangkan ekonomi hijau untuk pembangunan yang berkelanjutan.
Dinamika Kinerja Keuangan dan Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di BEI Setiawati, Luh Pande Eka; Dewi, Kadek Indah Kusuma
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 1 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/tzv5f941

Abstract

The existence of the capital market requires companies to undergo independent audits conducted by a Public Accounting Firm (KAP) that has obtained permission from the Minister of Finance and is trusted by the company. Auditors must carefully evaluate the company’s situation so that the audit report reflects the true condition of the company and does not mislead investors. A going concern audit opinion is the auditor's assessment of a company's ability to continue its operations. Factors influencing the going concern audit opinion include profitability, liquidity, leverage, company size, and company growth. This study aims to analyze and provide empirical evidence regarding the influence of profitability, liquidity, leverage, company size, and company growth on the going concern audit opinion. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the period of 2020-2022, with a sample of 153 companies selected using purposive sampling. The data were analyzed using logistic regression. The results show that company size has a negative effect on the going concern audit opinion, while factors such as profitability, liquidity, leverage, and company growth do not significantly influence the going concern audit opinion. Future studies are recommended to expand the sample size and include additional relevant variables.
Co-Authors Febrinata, Putu Adella I Nengah Martha Mentari, Ni Made Indah Ni Luh Putu widhiastuti, Ni Luh Putu Pradnyawati, Sagung Oka Setiawati, Luh Pande Eka Tantri, Ade Asih Susiari