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The Effect of Free Cash Flow and Leverage on Earnings Quality: The Effect of Free Cash Flow and Leverage on Earnings Quality Gede Sedana Wibawa Yasa; Ni Putu Rita Sintadevi
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 1 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

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

Abstract

This study aims to examine the relationship between free cash flow and leverage on earnings quality, this research is a type of quantitative research using secondary data from the Indonesian stock exchange, based on the criteria obtained from 41 banking companies that meet the aspects as a research sample. Based on the results of multiple regression analysis, it was found that free cash flow had a significant positive effect on earnings quality in banking sector companies listed on the IDX. This study also shows that leverage has a negative and significant effect on earnings quality in banking sector companies listed on the IDX.
Pelatihan Digital Finance dan Digital Filing di Sabha Yowana Desa Adat Sesetan Ketut Vini Elfarosa; Gede Sedana Wibawa Yasa; Ni Putu Rita Sintadevi; I Putu Okta Priyana; Sagung Mas Suryaniadi; Cokorda Gede Putra Yudistira
Madaniya Vol. 4 No. 1 (2023)
Publisher : Pusat Studi Bahasa dan Publikasi Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53696/27214834.335

Abstract

Kedudukan Sabha Yowana sebagai organisasi non profit dibawah naungan Desa Adat menjadikan Sabha Yowana harus dikelola secara baik. Beberapa permasalahan yang dihadapi yaitu format laporan keuangan yang berbeda dan pengarispan dokumen yang dilakukan secara offline pada laptop pribadi. Berdasarkan permasalahan tersebut maka solusi yang ditawarkan adalah dengan memberi pelatihan digital finance dan digital filing kepada pengurus Sabha Yowana Desa Adat Sesetan. Kegiatan pengabdian dilaksanakan di kantor Lurah Desa Sesetan dengan sasaran pengurus Sabha Yowana Desa Sesetan. Pelaksanaan kegiatan terbagi atas tahap persiapan dan pelaksanaan. Hasil pengabdian ini diharapkan mampu memberi kontribusi bagi Sabha Yowana Desa Sesetan dan mampu mengaplikasikannya kepada kepengurusan Sabha Yowana.
Pengaruh Beban Kerja Dan Lingkungan Kerja Terhadap Kualitas Pelayanan Restaurant Di Hotel Movenpick Resort And Spa Jimbaran Bali I Made Pebri Asmara*; I Wayan Siwantara; Gede Sedana Wibawa Yasa
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 8, No 4 (2023): Agustus, Social Religious, History of low, Social Econmic and Humanities
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v8i4.26845

Abstract

Sumber daya manusia adalah seseorang yang bekerja dalam suatu perusahaan, baik instansi maupun itu organisasi yang memiliki fungsi sebagai aset sehingga perlu adanya pelatihan dan pengembangan untuk kemampuan yang dimiliki oleh individu tersebut. Sumber daya manusia baik akan dapat menjadi salah satu kunci penentu berkembangnya suatu organisasi. Karena pada dasarnya, sumber daya manusia bekerja dalam suatu organisasi sebagai pemikir, penggerak dan perencana guna sebagai tercapainya tujuan perusahaan. Penelitian mengenai Pengaruh Beban Kerja dan Lingkungan Kerja Terhadap Kualitas Pelayanan Restaurant di Hotel Movenpick Resort and SPA Jimbaran Bali dilakukan karena setelah terjadinya pandemi COVID-19 terjadi masalah yang cukup serius mengenai beban kerja yang dialami oleh karyawan akibat pengurangan jumlah karyawan. Teknik pengumpulan data yang digunakan adalah observasi, wawancara, kuesioner serta studi kepustakaanan dan kemudiandi analisis dengan teknik analisis data deskriptif kuantitatif. Hasil penelitian didapati besarnya angka Adjusted R Square adalah 0,917 atau 91,7%. Dapat disimpulkan bahwa beban kerja dan lingkungan kerja mempengaruhi langsung terhadap kualitas pelayanan sebesar 91,7% sedangkan 8,3% sisanya kualitas pelayanan dipengaruhi oleh variabel-variabel lainnya yang tidak diteliti dalam penelitian ini.
Pelatihan Packaging, Rebranding dan Digital Marketing Pada BUMDes Sri Sedana Munduk Temu, Tabanan Ni Putu Rita Sintadevi; Putu Sandra Putri Astariani; Kadek Dwi Cahaya Putra; Ketut Vini Elfarosa; Gede Sedana Wibawa Yasa; A. A. Ayu Mirah Kencanawati
Madaniya Vol. 4 No. 3 (2023)
Publisher : Pusat Studi Bahasa dan Publikasi Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53696/27214834.532

Abstract

BUMDes memiliki potensi dalam peningkatan PADes (Pendapatan Asli Desa) yang dapat menunjang pembangunan desa. Sebagai desa penghasil kopi robusta terbesar di Kabupaten Tabanan, Desa Munduktemu melalui BUMDes Sri Sedana Munduktemu diharapkan mampu mengelola potensi desa sehingga dapat memberi manfaat bagi kesejahteraan desa. Hadirnya BUMDes Sri Sedana dalam menyerap hasil pertanian petani lokal diharapkan dapat menguatkan potensi desa, membuka lapangan kerja, hingga memberi kesejahteraan bagi petani. Untuk dapat meningkatkan pendapatannya, maka BUMDes harus dapat menjual produk-produk yang dimilikinya. Beberapa kendala yang dihadapi BUMDes Sri Sedana dalam memasarkan produknya yaitu produk BUMDes kalah bersaing dalam penjualan secara konvensional maupun daring. Oleh karenya, pengelolaan dalam bidang pemasaran sangat diperlukan. Kegiatan pengabdian ini bertujuan untuk rebranding BUMDes melalui metode pelatihan packaging, rebranding dan digital marketing. Langkah awal yang dilakukan adalah observasi. Kemudian implementasinya berupa pelatihan, pembuatan logo, design, dan media sosial. Dengan adanya pengabdian ini, BUMDes diharapkan mampu meningkatkan nilai jual dan daya saingnya sehingga dapat memasarkan produk lebih luas lagi. Adapun hasil pengabdian ini yaitu BUMDes memiliki branding produk kopi dengan nama Temu Coffee, design logo dan packaging, serta media sosial yang digunakan sebagai sarana promosi.
Comparison of the Effectiveness of Google Ads and Facebook Ads as Promotional Media with the Epic Model at Four Points By Sheraton Bali, Kuta Ni Kadek Mita Dewi; I Gusti Ngurah Sanjaya; Gede Sedana Wibawa Yasa
Experimental Student Experiences Vol. 3 No. 4 (2024): August
Publisher : LPPM Institut Studi Islam Sunan Doe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58330/ese.v1i8.344

Abstract

As a 4* hotel in Bali, Four Points by Sheraton Bali, Kuta uses various media to advertise. The number of advertising promotion media used, it is necessary to compare the effectiveness of similar advertising media. The purpose of this research is to compare the effectiveness of Google Ads and Meta Ads as promotional media for Rediscover Kuta at Four Points by Sheraton Bali, Kuta. This research method is a quantitative descriptive research with the EPIC Model approach. The sampling technique used was non-probability sampling with a purposive sampling technique with a total of 96 respondents, namely internet users aged 21 to 65+ years who have seen at least once Facebook Ads and/or Google Ads posted by Four Points by Sheraton Bali, Kuta. Of the 96 respondents, 44 saw Google Ads ads and 52 respondents knew Facebook Ads information. Data was taken by distributing questionnaires in the form of questionnaires. The results of this study indicate that both Google Ads and Facebook Ads promotional media are considered effective, but Facebook Ads gets a higher EPIC Rate, which is 3.23 compared to Google Ads with an EPIC Rate of 3.06. Meanwhile, after being tested with the Independent t-test, the two did not have a significant difference. This proves that these two promotional media are effectively used.
Pelatihan Digital Marketing, Budgeting, dan Pelayanan Prima pada Desa Wisata Ekologis Nyambu Gede Sedana Wibawa Yasa; Ni Ketut Vini Elfarosa; Ni Putu Rita Sintadevi; Cokorda Gede Putra Yudistira
Madaniya Vol. 4 No. 4 (2023)
Publisher : Pusat Studi Bahasa dan Publikasi Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53696/27214834.606

Abstract

Desa Wisata Ekologis (DWE) Nyambu, yang terletak di Desa Nyambu, kec. Kediri, kab. Tabanan memiliki perbatasan yang bersebelahan dengan Kabupaten Badung, Pengelolaan echo tourism atau wisata budaya di desa ini dikelola oleh BUMDes Desa Nyambu. Permasalahan yang dialami BUMDes Desa nyambu sendiri terletak pada sepinya kunjungan wisatawan karena kurangnya informasi yang terpublish, selain itu desa memiliki unit pengelolaan sampah yang mandet karena penganggaran yang keliru. Selain itu desa memiliki unit simpan pinjam dimana pegawai unit simpan pinjam yang belum maksimal dalam melakukan pelayanan terhadap nasabah. Dalam memecahkan persoalan yang ada maka dilakukan pelatihan dan pendampingan dimana Metode pelatihan dirancang untuk menyampaikan informasi tentang Digital Marketing, Budgeting, serta Pelayanan Prima. Selain materi pelatihan juga dilakukan dengan metode praktik langsung agar peserta dapat mengaplikasikan secara langsung ilmu yang diperoleh. Peserta pelatihan sebanyak 30 orang yang merupakan anggota BUMDes serta masyarakat yang ikut andil dalam kegiatan usaha yang dilakukan di Desa Nyambu. Adapun hasil pelatihan ini yaitu konten media social untuk menaikkan engagement, selain itu dari pelatihan anggaran diperoleh perumusan anggaran yang diharapkan mampu mengcover kegiatan pada BUMDes dan dari pelatihan pelayanan prima diharapkan pegawai BUMDes dapat memberikan pelayanan yang baik kepada nasabah dan pelanggan.
PENGARUH LITERASI KEUANGAN TERHADAP KEPUTUSAN INVESTASI DENGAN PERILAKU KEUANGAN SEBAGAI VARIABEL MODERASI PADA MAHASISWA DI KOTA DENPASAR UPAYANA WIGUNA EKA SAPUTRA; I KETUT YASA; IDA BAGUS DANANJAYA; NI PUTU RITA SINTADEVI; ANAK AGUNG RAKA SITAWATI; NI LUH MADE WIJAYATI; GEDE SEDANA WIBAWA YASA
GANEC SWARA Vol 17, No 4 (2023): Desember 2023
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v17i4.620

Abstract

This study attempted to examine the influence that financial literacy has on investment decisions and how that effect can be tempered by the financial behavior of college students in Denpasar City. Specifically, this study focused on college students in Denpasar City. This study involved quantitative methods. There were 130 pupils from the Denpasar City region that made up the sample population. Primary data were used in the analysis, which was conducted using the PLS-based structural equation modeling approach. The method of collecting data makes use of a questionnaire that is scored on a Likert scale and is submitted using a Google Form. The data are collected using a Purposive Sampling approach. According to the findings of the study, having a strong understanding of personal finance has a large and favorable impact on investment choices. Then, one's financial behavior can have an effect on the connection between financial literacy and investing choices.
IMPLIKASI WORK-LIFE BALANCE DAN PENGEMBANGAN KARIR TERHADAP TURNOVER INTENTION KARYAWAN DI GRAND MIRAGE RESORT & THALASSO BALI NI LUH PUTU SELLYNA APRILIANI DANISA PUTRI; I NYOMAN SUKA SANJAYA; GEDE SEDANA WIBAWA YASA
GANEC SWARA Vol 18, No 3 (2024): September 2024
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v18i3.935

Abstract

Human resources that are managed properly will determine whether a company is successful or not. With good human resources, employees will feel comfortable and safe, so as to reduce the level of turnover intention in the company. This research has a purpose to determine the effect between work-life balance and career development on employee turnover intention at Grand Mirage Resort & Thalasso Bali, using sampling technique, wich are called simple random sampling. So that the sample done as 78 employees. Data assessment techniques in this research carried out use descriptive statistical analysis, correlation analysis, multiple linear regression analysis, determination test and hypothesis testing. This research shows that “work-life balance at Grand Mirage Resort & Thalasso Bali has a negative and significant effect on employee turnover intention, as seen from the results of the t test with a significance value of 0.045. While career development has a negative and significant effect on employee turnover intention seen from the results of the t test with a significance value of 0.026. Work-life balance and career development have a simultaneous effect seen from the results of the f test with a significance value of 0.006”.
Dampak Literasi Keuangan dan Gaya Hidup terhadap Perilaku Impulsive Buying Mahasiswa Gen Z: Studi Kasus Pengguna E-Wallet Dana di Politeknik Negeri Bali I Wayan Gangga Sulaksana; Ni Made Kariati; Gede Sedana Wibawa Yasa
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 3 (2026): Juli : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i3.2245

Abstract

The development of e-wallets like DANA has brought convenience to digital transactions, which indirectly has the potential to trigger unplanned purchasing behavior among the younger generation. This research focuses on examining how financial literacy and lifestyle influence impulsive buying behavior among Generation Z students using the DANA application at Politeknik Negeri Bali. By applying a quantitative approach, data collection was conducted on 110 active student respondents, with the sample size drawn using the Slovin formula. All primary data obtained were then processed and analyzed using the Multiple Linear Regression method with the assistance of IBM SPSS software. The hypothesis testing results revealed three main findings. First, financial literacy has been proven to have a negative and significant impact on impulsive buying, meaning that the higher the level of financial understanding, the lower the tendency for spontaneous shopping. Second, the lifestyle variable shows a positive and significant influence, indicating that the drive of trends and lifestyle is directly proportional to the increase in the intensity of impulsive purchases. Third, together (simultaneously), financial literacy and lifestyle have a strong and significant impact on impulsive buying behavior. These findings conclude that financial literacy acts as a rational counterbalance that dampens consumer desires, while lifestyle dynamics serve as the main catalyst for impulsive transactions on digital wallet platforms.
Dampak Literasi Keuangan dan Gaya Hidup terhadap Perilaku Impulsive Buying Mahasiswa Gen Z: Studi Kasus Pengguna E-Wallet Dana di Politeknik Negeri Bali I Wayan Gangga Sulaksana; Ni Made Kariati; Gede Sedana Wibawa Yasa
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 3 (2026): Juli : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i3.2245

Abstract

The development of e-wallets like DANA has brought convenience to digital transactions, which indirectly has the potential to trigger unplanned purchasing behavior among the younger generation. This research focuses on examining how financial literacy and lifestyle influence impulsive buying behavior among Generation Z students using the DANA application at Politeknik Negeri Bali. By applying a quantitative approach, data collection was conducted on 110 active student respondents, with the sample size drawn using the Slovin formula. All primary data obtained were then processed and analyzed using the Multiple Linear Regression method with the assistance of IBM SPSS software. The hypothesis testing results revealed three main findings. First, financial literacy has been proven to have a negative and significant impact on impulsive buying, meaning that the higher the level of financial understanding, the lower the tendency for spontaneous shopping. Second, the lifestyle variable shows a positive and significant influence, indicating that the drive of trends and lifestyle is directly proportional to the increase in the intensity of impulsive purchases. Third, together (simultaneously), financial literacy and lifestyle have a strong and significant impact on impulsive buying behavior. These findings conclude that financial literacy acts as a rational counterbalance that dampens consumer desires, while lifestyle dynamics serve as the main catalyst for impulsive transactions on digital wallet platforms.
Co-Authors A. A. Ayu Mirah Kencanawati Anak Agung Raka Sitawati I Gusti Ngurah Sanjaya I Ketut Yasa I Made Pebri Asmara* I Nyoman Suka Sanjaya I Putu Okta Priyana I Wayan Gangga Sulaksana I Wayan Siwantara IDA BAGUS DANANJAYA Kadek Dwi Cahaya Putra Ketut Vini Elfarosa Ni Kadek Mita Dewi Ni Ketut Vini Elfarosa Ni Luh Made Wijayati NI LUH PUTU SELLYNA APRILIANI DANISA PUTRI Ni Made Kariati Ni Putu Rita Sintadevi Putra Yudistira, Cokorda Gede Putu Sandra Putri Astariani Sagung Mas Suryaniadi Saputra, Upayana Wiguna Eka