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All Journal Jurnal Akuntansi Multiparadigma Jurnal ASET (Akuntansi Riset) Jurnal SOLMA EKONOMIS : Journal of Economics and Business Jurnal Bisnis dan Kewirausahaan Journal of Accounting Auditing and Business Jurnal Ilmiah Akuntansi dan Bisnis Studi Akuntansi dan Keuangan Indonesia (SAKI) Ihsan: Jurnal Pengabdian Masyarakat Jurnal Ecogen Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Pengabdian kepada Masyarakat juremi: jurnal riset ekonomi Jurnal Pengabdian Multidisiplin Journal of International Conference Proceedings JURNAL ECONOMINA Dharma Jnana Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Kajian Akuntansi E-Amal: Jurnal Pengabdian Kepada Masyarakat E-JURNAL AKUNTANSI SENEMA Gandhi: Jurnal pengabdian kepada Masyarakat (G-JPM) Bhakti: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Putu Ayu Anggya Agustina
Universitas Terbuka
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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How the Wrddhi Griya Concept Moderates Profit Growth in Village Credit Institutions? Putu Ayu Anggya Agustina; Elisabeth Ria Viana Praningtyas; Rini Subekti
JURNAL ECONOMINA Vol. 5 No. 7 (2026): JURNAL ECONOMINA, Juli 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i7.3486

Abstract

This study investigates how the Wrddhi Griya concept moderates the relationship between financial performance and profit growth in Village Credit Institutions (VCIs) in Badung Regency, Bali. Rather than being treated as a directly measurable variable, the Wrddhi Griya concept is conceptualized as a cultural and ethical framework whose values are operationalized through lending practices reflected in credit interest income and credit quality. The study employs annual panel data from 122 VCIs covering the period 2016–2023, resulting in 832 observations selected using purposive sampling. Data were analyzed using Moderated Regression Analysis (MRA) with a Fixed Effects Model. The findings reveal that credit interest income and credit quality have positive and significant effects on profit growth. Furthermore, the interaction between profitability and credit interest income is statistically significant, indicating that financial practices reflecting the values of the Wrddhi Griya concept strengthen the relationship between profitability and profit growth. Conversely, the interaction between profitability and credit quality is not statistically significant, suggesting that not all financial practices associated with the Wrddhi Griya concept provide the same moderating effect. These findings demonstrate that local wisdom can complement conventional financial management by encouraging ethical lending practices while maintaining institutional sustainability. This study contributes to the accounting and microfinance literature by integrating indigenous cultural values into the analysis of financial performance in customary-based microfinance institutions
PENGARUH NILAI FUNDAMENTAL PERUSAHAAN TERHADAP HARGA SAHAM PADA PERUSAHAAN PERTAMBANGAN Ni Kadek Devi Ariska Dewi; Putu Ayu Anggya Agustina; I Made Ryan Ananta Putra
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 5 (2026): Maret 2026
Publisher : Bajang Institute

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Abstract

This research examines whether metrics affected on Return On Assets (ROA), Net Profit Margin (NPM), Earning per Share (EPS), or Debt to Equity Ratio (DER) might influence stock prices in mining firms trading on the flatform. The research population includes 30 entities in the mining firms that listed on the Indonesia Stock Exchange in 2024. The sample are 30 mining firms was collected, with data process used multivariate linear regression techniques with the assistance of IBM SPSS 27. This research findings suggest just EPS really moves positive influence on the share value of mining companies, while ROA, NPM, or DER don't seem influence to matter much. When tested simultaneously, the four variables did not show a real impact on share values. Therefore, the most important for investors is company's liquidity. This work could help clarify what actually influences share values in mining. as well as provide practical benefits for investors and financial manager, so that they able to make an accurate investment with their analysis on their financial company.
Ibu Asuh Sebagai Kunci Pembentuk Anak Berbudi Pekerti Mulia Ni Putu Meri Dewi Pendit; Agus Tatang Sopandi; Putu Ayu Anggya Agustina; Afriliani Afriliani
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 7 No. 2 (2026): Edisi Mei - Agustus
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v7i2.8924

Abstract

Anak-anak yang tinggal di panti asuhan menghadapi berbagai tantangan psikologis akibat kehilangan pengasuhan orang tua kandung, seperti rasa rendah diri, kesulitan bersosialisasi, dan kecenderungan memendam permasalahan. Dalam konteks ini, peran ibu asuh menjadi sangat penting sebagai pengganti figur orang tua dalam membentuk karakter dan perkembangan psikologis anak. Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk memperkuat kapasitas ibu asuh dalam menerapkan pola asuh yang tepat guna membentuk anak-anak berbudi pekerti mulia. Metode yang digunakan berupa pelatihan dan diskusi interaktif yang menghadirkan ahli psikologi pendidikan, disertai praktik role play pengasuhan berkesadaran. Hasil kegiatan menunjukkan adanya peningkatan pemahaman ibu asuh terkait strategi pengasuhan yang efektif, termasuk dalam menghadapi perilaku menentang dan membangun self-control anak. Kegiatan ini menegaskan bahwa ibu asuh memiliki peran strategis dalam membentuk karakter anak melalui pengasuhan yang penuh kasih, konsisten, dan berkesadaran.
Impact of Audit Standards Understanding and Technology Use on Effectiveness Agustina, Putu Ayu Anggya; Dewi, Putu Pande R. Aprilyani
Jurnal ASET (Akuntansi Riset) Vol 17, No 2 (2025): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i2.92368

Abstract

This study examines the influence of audit standard comprehension and technology utilization on audit process effectiveness in Denpasar City, an emerging regional market with increasing digitalization in financial reporting. A quantitative approach was employed using Structural Equation Modeling–Partial Least Squares (SEM-PLS), and data were collected from 100 professional auditors working in both public and private institutions. The constructs were measured using validated reflective indicators, and the structural model was tested using SmartPLS through assessments of outer loadings, composite reliability, convergent validity, and bootstrapping for hypothesis testing. The findings reveal that audit standard comprehension has a strong and statistically significant effect on the effectiveness of the audit process (path coefficient = 0.585; p 0.001). This result indicates that auditors with a deeper understanding of professional standards demonstrate greater accuracy, stronger procedural judgment, and improved audit execution. Technology utilization also shows a significant positive effect on audit process effectiveness (path coefficient = 0.407; p 0.001), highlighting the role of digital tools, data analytics, and automated audit systems in enhancing audit efficiency and precision. Together, the two predictors explain 97.3% of the variance in audit process effectiveness, indicating a highly robust model. The results emphasize the importance of strengthening auditor expertise and digital readiness to improve audit quality and meet the growing complexity of financial accountability in emerging market environments.
Co-Authors Afriliani Afriliani Andriyansah . Basir, Moh Abdul Desak Nyoman Tri Rani Putri Elisabeth Ria Viana Praningtyas Elisabeth Ria Viana Praningtyas Elisabeth Ria Viana Praningtyas Elisabeth Ria Viana Praningtyas Eniyana Susanti Hayyunah Adhaliah Hafsah Hidayah, Zainur I Gusti Ayu Puspita Nila Putri I Kadek Bagiana I Made Ryan Ananta I Made Ryan Ananta Putra I Nyoman Sugiarta I Wayan Purwanta Suta Indah Setia Utami Kadek Dwi Parmita Kadek Masakazu Kadek Masakazu Luh Putri Mas Mirayani Made Denny Oktariyana Made Denny Oktaryana Minrohayati . Monica, Resti Ni Kadek Devi Ariska Dewi Ni Kadek Dinda Lestari Putri Ni Kadek Sinta Dewi Ni Luh Putu Uttari Premananda Ni Made Wina Karistiasih Ni Putu Meri Dewi Pendit Pande Putu Mas Bintang Purnama Dewi Praningtyas, Elisabeth Ria Viana Putu Pande R. Aprilyani Dewi Putu Pande R. Aprilyani Dewi Rahmi Ayuningtyas Ramadhan, Muhammad Akram Rini Subekti Rini Subekti Rini Subekti Rini Subekti RR. Maria Yulia Dwi Rengganis Sopandi, Agus Tatang Suryantari, Yulita Wayan Meter Wayan Meter