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Analisis Pengaruh Mekanisme Good Corporate Governance terhadap Kinerja Keuangan I Gusti Agung Ayu Pramita Indraswari; I G A N Alit Sumantri; I Gusti Agung Arista Pradnyani
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.6563

Abstract

This study aims to analyze and empirically test the effect of Good Corporate Governance (GCG) mechanisms on financial performance as proxied by Return on Assets (ROA). The focus of the study is on manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the period 2021-2024. The independent variables include the Board of Commissioners, Board of Directors, Managerial Ownership, and Institutional Ownership. Using a quantitative approach, this study utilizes 160 panel data observations analyzed through multiple linear regression. The results reveal that the Board of Commissioners and Institutional Ownership have a significant positive effect on ROA, indicating that effective internal and external oversight mechanisms can promote operational efficiency. However, the Board of Directors was found to have a significant negative effect, indicating that an overly large board creates bureaucratic inefficiency. Managerial Ownership did not have a significant effect on financial performance due to the low proportion of management ownership in the sample. Simultaneously, all GCG variables had a significant effect on ROA. In conclusion, strengthening the monitoring function through commissioners and institutional investors is crucial for profitability, while optimizing the number of directors is necessary to accelerate strategic decision-making in order to maintain the company's resilience in the global market.
Reaksi Pasar terhadap Pengumuman MSCI Freeze Indonesia: Studi Peristiwa pada Pasar Modal Indonesia ADRIANDA ANWAR; Nila Rahayu; I Gusti Agung Arista Pradnyani; Yeldi Dwi Genadi
Jurnal Aplikasi Perpajakan Vol. 7 No. 1 (2026): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v7i1.553

Abstract

This study aims to analyze market reactions to the announcement of MSCI Freeze Indonesia on stocks included in the MSCI Indonesia Index. Market reactions are measured using abnormal return (AR), trading volume activity (TVA), stock volatility, average abnormal return (AAR), and cumulative abnormal return (CAR). This study employs a quantitative approach using the event study method. The sample consists of 17 constituent stocks of the MSCI Indonesia Index selected through purposive sampling. The observation period uses an eleven-day event window, consisting of five trading days before the announcement (t-5), the announcement day (t0), and five trading days after the announcement (t+5). Data were analyzed using Paired Sample t-Test, Wilcoxon Signed Rank Test, and One Sample Test. The results indicate that there is no significant difference in abnormal return before and after the MSCI Freeze Indonesia announcement. In addition, Average Abnormal Return (AAR) and Cumulative Abnormal Return (CAR) during the observation period are also not statistically significant. In contrast, trading volume activity and stock volatility show significant differences following the announcement. These findings suggest that the MSCI Freeze Indonesia announcement does not significantly affect stock returns but influences trading activity and investors’ risk perception. Therefore, market reactions to the MSCI Freeze Indonesia announcement are more strongly reflected in changes in trading behavior and stock volatility than in direct stock price movements.
Savings Growth, Loan Growth, Customer Growth, Non-Performing Loans, and Capital Adequacy Ratio on Profitability Ni Luh Putu Widhiastuti; I Gusti Agung Arista Pradnyani
Equity: Jurnal Ekonomi Vol 12 No 1 (2024): Equity : Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v12i1.246

Abstract

This research intends to analyze the connection between savings growth, loan growth, customer growth, non-performing loans, and the capital adequacy ratio on profitability. The study was conducted on Village Credit Institutions (LPD) in Denpasar city during the period 2021-2022. The sample was selected using purposive sampling, resulting in a total sample of 34 LPDs (Village Credit Institutions) and 68 observations. The data obtained were analyzed using multiple linear regression analysis. The test results prove that growth in savings has a negative impact with profitability, while growth in loans and capital adequacy ratio have a positive affect with profitability. On the other hand, growth in customers and non-performing loan do not affect profitability. It is suggested to add other variables such as BOPO (Operating Expenses to Operating Income), LDR (Loans to Deposit Ratio), or asset growth.
Pelatihan Strategi Customer Relationship Management (CRM) untuk Meningkatkan Loyalitas Konsumen UMKM di Desa Kopang, Lombok Tengah. Yeldy Dwi Genadi; Adrianda Anwar; Nila Rahayu; I Gusti Agung Arista Pradnyani
Jurnal Abdi Anjani Vol 4 No 1 (2026): Jurnal Abdi Anjani (JAA)
Publisher : Program Studi Pariwisata, Fakultas Ekonomi dan Bisnis,Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/anjani.v4i1.3095

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Kopang, Lombok Tengah dalam menerapkan strategi Customer Relationship Management (CRM) guna meningkatkan loyalitas konsumen. Permasalahan utama yang dihadapi UMKM adalah rendahnya pemanfaatan strategi hubungan pelanggan, kurangnya pencatatan data konsumen, serta minimnya pemanfaatan media digital dalam menjaga hubungan dengan pelanggan. Metode pelaksanaan kegiatan meliputi observasi, sosialisasi, pelatihan, simulasi, dan pendampingan. Peserta kegiatan terdiri atas 25 pelaku UMKM yang bergerak di bidang kuliner, perdagangan, dan jasa. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai pentingnya CRM dalam mempertahankan pelanggan, meningkatkan komunikasi dengan konsumen, serta membangun loyalitas pelanggan melalui media digital seperti WhatsApp Business dan media sosial. Kegiatan ini memberikan dampak positif terhadap kemampuan UMKM dalam mengelola hubungan pelanggan secara lebih efektif dan berkelanjutan.
PENGARUH INTENSITAS, KUALITAS, DAN SIKAP ATAS KOMUNIKASI ELECTRONIC WORD OF MOUTH TERHADAP KEPUTUSAN INVESTASI I GUSTI AGUNG ARISTA PRADNYANI; I GUSTI PUTU WIDYA ATMAJA; NILA RAHAYU; ADRIANDA ANWAR
Ganec Swara Vol. 19 No. 1 (2025): Maret 2025
Publisher : Yayasan Al-Amin Qalbu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59896/gara.v19i1.200

Abstract

Investment decisions are the process of allocating funds to various investment options with the aim of gaining profit or increasing the value of assets in the future. Students are interested in joining GI KSPM FEB Universitas Mataram because of their desire to learn more about the world of investment, financial instruments, and capital markets. Financial behavior refers to the actions or behavior of individuals in managing finances in various ways, in accordance with the Finance Behavior Theory. However, this does not happen by chance where there are other influential factors such as marketing communications which today rely more on digital, specifically the intensity of viewing or watching, the quality of what is watched, and attitudes towards electronic Word of Mouth communication. This research was conducted in the Mataram City Area and was more specifically at GI KSPM FEB Universitas Mataram. The research time was 2024. This research is an associative research with a quantitative approach using data collection methods in the form of distributing questionnaires. The statistical analysis used includes descriptive statistical tests, validity tests, reliability tests, normality tests, multicollinearity, heteroscedasticity, determination coefficient tests, F tests and t tests. Data analysis using multiple linear regression analysis. The results show that intensity has a positive effect, the quality of electronic word of mouth does not have a significant effect, and attitudes towards electronic word of mouth communication have a positive effect on investment decisions.
PENGARUH LIKUIDITAS, LEVERAGE, SALES GROWTH, DAN FIRM SIZE TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR PERTAMBANGAN: The Effect of Liquidity, Leverage, Sales Growth, and Firm Size on the Financial Performance of Mining Sector Companies I Gusti Agung Arista Pradnyani; I Gusti Agung Ayu Pramita Indraswari; Rai Dwi Andayani W; Yura Karlinda Wiasa Putri
Ganec Swara Vol. 19 No. 2 (2025): Juni 2025
Publisher : Yayasan Al-Amin Qalbu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59896/gara.v19i2.209

Abstract

This study aims to partially analyze the effect of liquidity, leverage, sales growth, and firm size on financial performance. The object of this study is mining sector companies listed on the Indonesia Stock Exchange in the period 2020–2022. The method used in this study is quantitative, with purposive sampling technique as a method of selecting samples based on certain criteria, so that 63 companies were obtained as research samples. The statistical analysis used includes the Normality test, multicollinearity, heteroscedasticity, autocorrelation test, determination coefficient test, F test and t test. Data analysis uses multiple linear regression analysis. Based on the research objectives which aim to analyze the effect of Liquidity, Leverage, Sales Growth, and Firm Size on Financial Performance, the results of the study show that liquidity has no effect on financial performance. Meanwhile, leverage has a significant negative effect on financial performance. On the other hand, sales growth does not show any effect on financial performance, while firm size has a positive and significant effect on financial performance.
PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP EARNING PER SHARE PERUSAHAAN PROPERTI DAN REAL ESTATE: The Effect of Profitability, Leverage and Firm Size on Earnings Per Share of Property and Real Estate Companies I G A N Alit Sumantri; I Gusti Agung Arista Pradnyani
Ganec Swara Vol. 19 No. 2 (2025): Juni 2025
Publisher : Yayasan Al-Amin Qalbu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59896/gara.v19i2.253

Abstract

This study aims to analyze the effect of profitability, leverage, and firm size on Earnings Per Share (EPS) in property sector companies listed on the Indonesia Stock Exchange for the 2022–2023 period. EPS is a key indicator of a company’s financial performance and is a primary concern for investors. The research employs a quantitative approach using purposive sampling, involving 40 companies and yielding 80 observations. Data were obtained from annual reports and analyzed using multiple linear regression. The results show that profitability, measured by Return on Equity (ROE), has a positive and significant effect on EPS. In contrast, leverage, measured by the Debt to Assets Ratio (DAR), has a negative and significant effect on EPS. Meanwhile, firm size, proxied by the natural logarithm of total assets, does not have a significant effect on EPS. These findings indicate that efficient profit management and capital structure play a more crucial role in determining EPS than company scale. This research contributes theoretically to corporate finance literature and provides practical implications for company management and investors in making strategic financial decisions
ANTESEDEN KEPUTUSAN PENGGUNAAN E-WALLET DANA: STUDI PADA MAHASISWA MANAJEMEN FEB UNRAM: Antecedents Of The Decision To Use Dana E-Wallet: A Study Of Management Students Of Feb Unram I Gusti Agung Arista Pradnyani; I Gusti Putu Widya Atmaja; Nila Rahayu; Sri Maryanti
Ganec Swara Vol. 19 No. 4 (2025): Desember 2025
Publisher : Yayasan Al-Amin Qalbu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59896/gara.v19i4.412

Abstract

This study aims to examine the influence of Digital Marketing, Word of Mouth, Brand Trust, and Digital Financial Literacy on the decision to use the DANA e-wallet among Management students at the Faculty of Economics and Business, University of Mataram. The research employs an associative quantitative approach with a sample of 84 respondents selected through purposive sampling. Data were collected using Likert-scale questionnaires and analyzed using multiple linear regression with SPSS software. The results indicate that Digital Marketing, Brand Trust, and Digital Financial Literacy significantly affect the decision to use the DANA e-wallet. Digital Marketing and Brand Trust have positive effects, while Digital Financial Literacy shows a significant negative effect, suggesting that users with higher literacy tend to be more selective in using the application. Meanwhile, Word of Mouth has no significant impact on the usage decision. This study recommends that e-wallet managers enhance educational digital marketing strategies and build consumer trust, while also addressing digital financial literacy aspects to support prudent usage decisions.
PENGARUH FIRM SIZE, PROFITABILITAS, DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE: The Effect Of Firm Size, Profitability, And Corporate Social Responsibility (CSR) On The Implementation Of Good Corporate Governance I Gusti Agung Arista Pradnyani; Nila Rahayu; Adrianda Anwar; Sri Maryanti
Ganec Swara Vol. 20 No. 1 (2026): Maret 2026
Publisher : Yayasan Al-Amin Qalbu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59896/gara.v20i1.599

Abstract

This study aims to analyze the effect of firm size, profitability, and corporate social responsibility (CSR) on the implementation of good corporate governance (GCG) in mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. The method used is a quantitative approach with secondary data analyzed using multiple linear regression. The results show that only the Firm Size variable has a significant effect on GCG, but with a negative direction. Meanwhile, the variables of profitability and CSR did not have a significant effect on the implementation of GCG. These findings indicate that the internal factors studied do not fully explain the variation in GCG implementation in the mining sector
PENGARUH GREEN INTELLECTUAL CAPITAL INDEX, UKURAN PERUSAHAAN, STRUKTUR MODAL DAN KEPUTUSAN INVESTASI TERHADAP KINERJA KEUANGAN: The Effect Of Green Intellectual Capital Index, Company Size, Capital Structure And Investment Decisions On Financial Performance I Gusti Agung Arista Pradnyani; Putu Atim Purwaningrat; Ni Luh Putu Widhiastuti; I Gusti Agung Ayu Pramita Indraswari
Ganec Swara Vol. 20 No. 2 (2026): Juni 2026
Publisher : Yayasan Al-Amin Qalbu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59896/gara.v20i2.643

Abstract

 The purpose of this study is to ascertain how the financial performance of mining businesses listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023 is impacted by the Green Intellectual Capital Index (GICI), company size, capital structure, and investment choices. This study's quantitative methodology makes use of secondary data from each company's sustainability and annual reports. Purposive sampling was used to choose the research sample, and multiple linear regression using the SPSS program was used to analyze the data. The findings demonstrate that financial performance is not significantly impacted by GICI or firm size. On the other hand, capital structure is detrimental. In the meanwhile, it has been demonstrated that investment choices improve a company's financial performance. These results highlight the significance of managing intangible assets and making wise investment choices in the mining sector and show that putting sustainability principles into practice is still significant in attempts to enhance financial performance.