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All Journal Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Asia-Pacific Management and Business Application QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Jurnal Penelitian Pendidikan IPA (JPPIPA) International Journal of Supply Chain Management Jurnal Manajemen WIDYA MANAJEMEN Jurnal Ilmiah Manajemen Kesatuan JIIP (Jurnal Ilmiah Ilmu Pendidikan) JURNAL MANAJEMEN DAN BISNIS EQUILIBRIUM INTELEKTIVA Journal La Sociale Jurnal Ekonomi Journal of Tourism Economics and Policy INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Journal Of Human And Education (JAHE) Mamangan Social Science Journal Innovative: Journal Of Social Science Research Values EMAS: Jurnal Ekonomi, Manajemen dan Bisnis Jurnal Penelitian Pendidikan Indonesia Jurnal Ar Ro'is Mandalika (Armada) International Journal of Economics and Management Sciences Digital Innovation : International Journal Of Management SENEMA Ulil Albab
Gregorius Paulus Tahu
Universitas Mahasaraswati Denpasar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Transportation Other

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Determinants of Financial Management Behavior Among SMES: The Role of Financial Knowledge, Attitudes, And Financial Planning in West Denpasar, Bali Ni Made Ayu Krisna; I Wayan Widnyana; Gregorius Paulus Tahu
EMAS: Jurnal Ekonomi, Manajemen dan Bisnis Vol. 7 No. 3 (2026): EMAS
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/emas.v7i3.13777

Abstract

MSMEs play an important role in the Indonesian economy, including in West Denpasar, Denpasar City, which continues to experience an increase in the number of business units. However, this development has not been fully accompanied by the ability of MSME players to manage their finances properly. This study aims to determine the effect of financial knowledge, financial attitude, and financial planning on the financial management behavior of SME actors in West Denpasar, Denpasar City. This study uses a quantitative approach with a sample size of 100 respondents selected using probability random sampling. Data collection methods include observation and questionnaires. The data analysis techniques used are classical assumption tests, multiple linear regression analysis, multiple correlation analysis, determination analysis, and t-tests. The results of this study indicate that financial knowledge and financial attitudes have a positive and significant effect on the financial management behavior of MSME players in West Denpasar, Denpasar City, but financial planning has a negative and significant effect on the financial management behavior of MSME players in West Denpasar, Denpasar City. For further research, it is recommended to add other variables so that the results can be generalized in a broader scope.
Understanding Financial Behavior Among Gen Z: Evidence From Financial Literacy, Financial Inclusion, And Lifestyle in Denpasar, Indonesia Gregorius Paulus Tahu; Ido Zakharia; I Wayan Widnyana
EMAS: Jurnal Ekonomi, Manajemen dan Bisnis Vol. 7 No. 5 (2026): EMAS
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/emas.v7i5.14122

Abstract

Financial behavior is defined as the manner in which an individual administers and manages their financial resources. This encompasses a wide range of actions, including the management of expenses, the regulation of income, and the execution of financial decisions that are deemed to be the most suitable. Advancements in financial technology have precipitated substantial shifts in financial management patterns, particularly among Generation Z, who are progressively more accustomed to utilizing digital financial services for transactions and acquiring financial information. This observation suggests that Gen Z's financial behavior is not yet fully established and continues to be influenced by a variety of internal and external factors. This phenomenon provides a foundational framework for investigating the factors that shape Gen Z's financial behavior, with particular attention to the distinction between positive and negative financial behaviors. The objective of this study is to analyze the influence of financial literacy, financial inclusion, and lifestyle on Gen Z's financial behavior. The present study employs a quantitative approach, with a sample size of 140 respondents selected via purposive sampling based on the formula by Hair et al. The results indicate that financial literacy, financial inclusion, and lifestyle each have a positive and significant influence on Gen Z's financial behavior. It is anticipated that these findings will serve as a foundation for Gen Z to cultivate more judicious financial management skills and as a point of reference for future researchers to develop studies by incorporating additional variables that may influence financial behavior.
Examining The Impact of Profitability, Investment Decisions, And Dividend Policy on Firm Value: Evidence From Indonesian Listed Food And Beverage Companies Dewa Ayu Ade Sintia Dewi; I Gusti Ngurah Bagus Gunadi; Gregorius Paulus Tahu
EMAS: Jurnal Ekonomi, Manajemen dan Bisnis Vol. 7 No. 5 (2026): EMAS
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/emas.v7i5.14123

Abstract

A firm's optimal firm value can attract potential funding sources, such as investors. Firm value is defined as the performance of a company, which has the capacity to influence investors' perceptions regarding the allocation of investment funds in a company. The objective of this study is to examine the impact of dividend policy, debt policy, and profitability on firm value among food and beverage sector companies listed on the Indonesia Stock Exchange (IDX). The population of this study consists of food and beverage sector companies listed on the Indonesia Stock Exchange for the 2020–2023 period, with a total population of 93 companies. The sample size was determined using purposive sampling, resulting in 17 companies meeting the criteria for inclusion in this study, with a total of 85 observation data points. The data analysis techniques employed in this study encompass classical assumption tests, multiple linear regression analysis, coefficient of determination analysis, the Y-test, and the t-test. The findings of the study suggest a positive and significant relationship between profitability and firm value. Investment decisions do not exert a substantial influence on firm value. The dividend policy of a firm can exert a deleterious effect on the firm's value.
The Effects of Perceived Usefulness, Ease of Use, and Social Influence on The Decision to Use Online Loans Among Market Vendors in Klungkung District Kadek Wahyu Pujangga; Gregorius Paulus Tahu; Ni Made Indah Mentari
EMAS: Jurnal Ekonomi, Manajemen dan Bisnis Vol. 7 No. 6 (2026): EMAS: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/emas.v7i6.14335

Abstract

This study aims to analyze the influence of perceived usefulness, perceived ease of use, and social influence on the decision to use online loans by merchants at Klungkung District Market. The research method used a quantitative approach with a sample of 97 market merchants selected through purposive sampling. Data were collected via a questionnaire using a 1–5 Likert scale and analyzed using multiple linear regression. The results indicate that all three independent variables significantly influence the decision to use online loans. Perceived usefulness had the most dominant influence (β = 0.456; p < 0.001), followed by ease of use (β = 0.328; p < 0.001) and social influence (β = 0.287; p = 0.001). The regression model explains 68.7% of the variation in usage decisions. These findings provide practical implications for online loan service providers to enhance perceptions of benefits and ease of access, as well as to build community support to increase service adoption.
Debt Policy, Investment Policy, and Dividend Policy as Determinants of Firm Value: Evidence From Banking Companies Listed on The Indonesia Stock Exchange Ni Kadek Ayu Sugiantari; I Wayan Widnyana; Gregorius Paulus Tahu
EMAS: Jurnal Ekonomi, Manajemen dan Bisnis Vol. 7 No. 6 (2026): EMAS: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/emas.v7i6.14347

Abstract

Financial management refers to the activities carried out by an organization to plan its finances, manage assets, hold funds, and control the company’s assets or funds. Enterprise value is one of the key indicators used by investors to assess a company’s prospects. Enterprise value, as reflected in the stock price, is naturally influenced by several factors such as stock price indices, interest rates, and the company’s fundamental conditions. A company’s value can be calculated using the Price-to-Book Value (PBV) ratio. The Price-to-Book Value (PBV) ratio is a calculation or comparison between a stock’s market value and its book value. Using this PBV ratio, investors can immediately determine how many times a stock’s market value is priced relative to its book value. The researcher examined the effects of debt policy, investment policy, and dividend policy on the firm value of the banking sector listed on the Indonesia Stock Exchange. The sample size used in this study was 55 observations. Sampling in this study was conducted using purposive sampling. The data analysis technique used was multiple linear regression analysis. The results of this study indicate that debt policy has a positive effect on firm value, investment policy has a positive effect on firm value, and dividend policy has no effect on firm value.
The Influence of Lifestyle and Financial Literacy on Financial Behavior: The Mediating Role of Financial Knowledge among Employees of the Bali Regional Police Mustika Putri, Nyoman Ayu; Bagus Gunadi, I Gusti Ngurah; Gregorius Paulus Tahu
International Journal of Economics and Management Sciences Vol. 3 No. 3 (2026): Agustus: International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v3i3.1265

Abstract

This study aims to analyze the effects of lifestyle and financial literacy on financial behavior, with financial knowledge serving as a mediating variable among employees of the Bali Regional Police (Polda Bali). The study is motivated by the importance of effective financial management among employees, as lifestyle patterns and levels of financial literacy may significantly influence financial behavior. Financial knowledge is considered a crucial factor that enhances individuals’ ability to make informed, responsible, and sustainable financial decisions.The population consisted of all employees of Polda Bali, with a sample of 99 respondents determined using the Slovin formula. This study employed a quantitative research approach using primary and secondary data sources. Data were collected through questionnaires, interviews, and documentation. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine both direct and indirect relationships among the variables. The findings indicate that lifestyle has a negative and significant effect on both financial behavior and financial knowledge, whereas financial literacy has a positive and significant effect on financial behavior and financial knowledge. In addition, financial knowledge positively and significantly influences financial behavior. The mediation analysis reveals that financial knowledge partially mediates the relationship between lifestyle and financial behavior, as well as the relationship between financial literacy and financial behavior among employees of the Bali Regional Police. These results highlight the importance of improving financial literacy and financial knowledge to foster better financial behavior.
PENGARUH CAPITAL ADEQUACY RATIO (CAR), NON PERFORMING LOAN (NPL), DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP RETURN ON ASSET (ROA) PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022 Gregorius Paulus Tahu; I Gusti Ngurah Bagus Gunadi; I Gede Surya Antara
EMAS: Jurnal Ekonomi, Manajemen dan Bisnis Vol. 6 No. 4 (2025): EMAS
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/emas.v6i4.3846

Abstract

Tujuan utama operasional bank adalah mencapai tingkat profitabilitas yang maksimal. Return On Asset (ROA) perusahaan perbankan mengalami fluktuasi selama 3 periode berturut-turut dari tahun 2020–2022. Penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), dan Loan to Deposit Ratio (LDR) terhadap Return On Asset (ROA) pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah seluruh Bank Umum yang terdaftar di Bursa Efek Indonesia periode 2020 – 2022 sejumlah 46 Bank Umum. Dalam menentukan jumlah sampel menggunakan metode purposive sampling, sehingga sampel yang digunakan dalam penelitian ini adalah sebanyak 37 Bank Umum saja yang memenuhi kriteria yang diajukan peneliti. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa Capital Adequacy Ratio berpengaruh positif dan signifikan terhadap Return on Asset. Non Performing Loan berpengaruh negatif dan signifikan terhadap Return on Asset. Loan to Deposit Ratio berpengaruh positif dan signifikan terhadap Return on Asset.
PENGARUH KEBIJAKAN DEVIDEN, LIKUIDITAS DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) I Wayan Widnyana; Gregorius Paulus Tahu; Ni Luh Sasi Astiti
EMAS: Jurnal Ekonomi, Manajemen dan Bisnis Vol. 6 No. 4 (2025): EMAS
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/emas.v6i4.4243

Abstract

Manajemen keuangan di perusahaan sangat penting pada proses perencanaan, pengorganisasian, pengendalian, dan pengawasan terhadap sumber daya keuangan perusahaan dengan tujuan untuk mencapai efisiensi, efektivitas dalam operasional dan mencapai tujuan finansial jangka panjang hingga perusahaan mendapatkan profit. Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan dividen, likuiditas, dan profitabilitas terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Data ini menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan manufaktur yang terdaftar di BEI selama periode 2021-2023 dan diolah menggunakan Statistical Program for Social Science (SPSS). Hasil penelitian ini menunjukkan bahwa kebijakan dividen berpengaruh positif dan signifikan terhadap nilai perusahaan, likuiditas berpengaruh negatif dan signifikan terhadap nilai perusahaan, dan profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan.
PENGARUH DISIPLIN KERJA, KOMITMEN ORGANISASI DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN PADA PT. HD MOTOR 99 I Wayan Eka Adnyana; Gregorius Paulus Tahu; Ary Wira Andika
EMAS: Jurnal Ekonomi, Manajemen dan Bisnis Vol. 6 No. 5 (2025): EMAS
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/emas.v6i5.6691

Abstract

Penelitian ini dilatarbelakangi oleh penurunan kinerja karyawan di PT. HD Motor 99, yang terlihat dari tabel target penjualan dan realisasi selama tahun 2022. Data menunjukkan bahwa persentase pencapaian target penjualan cenderung rendah, dengan rata-rata hanya mencapai 76,18% dari target yang ditetapkan. Penelitian ini bertujuan untuk menganalisis pengaruh disiplin kerja, komitmen organisasi, dan budaya organisasi terhadap kinerja karyawan pada PT. HD Motor 99. Teknik analisis data yang digunakan dalam penelitian ini yaitu uji instrumen, analisis deskriptif, uji asumsi klasik, analisis regresi linier berganda, analisis korelasi berganda, analisis koefisien determinasi, uji f dan uji t. Sampel penelitian yang yang digunakan ialah sampel jenuh yang mencakup seluruh populasi karyawan berjumlah 75 orang. Hasil penelitian menunjukkan bahwa disiplin kerja berpengaruh negatif dan signifikan terhadap kinerja karyawan dengan nilai signifikansi 0,036. Sebaliknya, komitmen organisasi dan budaya organisasi menunjukkan pengaruh positif dan signifikan terhadap kinerja karyawan dengan nilai signifikansi masing-masing 0,024 dan 0,015. Hal ini menunjukkan pentingnya komitmen organisasi dan budaya organisasi dalam meningkatkan kinerja karyawan, sementara disiplin kerja perlu dikelola secara bijaksana agar tidak berdampak negatif. Temuan penelitian ini memberikan implikasi bagi manajemen PT. HD Motor 99 untuk fokus pada peningkatan komitmen dan budaya organisasi demi mencapai kinerja karyawan yang optimal. Keterbatasan penelitian meliputi penggunaan kuesioner yang mungkin tidak sepenuhnya mencerminkan realitas dan jumlah sampel yang terbatas.
PENGARUH PROFITABILITAS, EFISIENSI OPERASI, DAN ASET TIDAK BERWUJUD TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA I Nyoman Arya Sanjaya; I Wayan Widnyana; Gregorius Paulus Tahu
EMAS: Jurnal Ekonomi, Manajemen dan Bisnis Vol. 6 No. 7 (2025): EMAS
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/emas.v6i7.8115

Abstract

Arus globalisasi dan moderenisasi telah menyebabkan terjadinya integrasi pasar dunia, sehingga perekonomian suatu negara tidak dapat terhindar dari pengaruh perubahan ekonomi di belahan dunia lainnya. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh profitabilitas, efisiensi operasi dan aset tidak berwujud terhadap nilai perusahaan pada perusahaan makanan dan minuman di Bursa Efek Indonesia. Populasi penelitian adalah Arus globalisasi dan modernisasi telah menyebabkan terjadinya integrasi pasar dunia, sehingga perekonomian suatu negara tidak dapat terhindar dari pengaruh perubahan ekonomi di belahan dunia lainnya. Teknik pengambilan sampel yaitu teknik Purposive Sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode non partisipan. Hasil penelitian ini menunjukkan bahwa Profitabilitas, Efisiensi operasi, Aktiva tidak berwujud berpengaruh positif terhadap nilai perusahaan pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia Tahun 2020- 2022. Penelitian selanjutnya dapat mengembangkan penelitian ini dengan menggunakan variabel lain yang secara teori mempunyai pengaruh terhadap kinerja karyawan.
Co-Authors Anak Agung Anggita Cayanti Yuniarsa Anak Agung Dian Padma Dewi Anak Agung Dwi Widyani Andika, Ary Wira Aniceta Ardyahayu Anggarari Anik Yuesti Daniel Manek DESAK PUTU SRI UTAMI DEWI Dewa Ayu Ade Sintia Dewi Dewa Ayu Diah Pradnya Swari Didin Fatihudin Dominicius Djoko Budi Susilo Dominicius Djoko Budi Susilo Fitria Ningrum Sayekti Histayanthi, Kadek Dwi HITAYANI, Cokorda Putri I Gede Abdi Pustaka I Gede Surya Antara I Gst. Ngr Bagus Gunadi I Gst. Ngr Bagus Gunadi I Gusti Agung Teja Kusuma I Gusti Ayu Cantika Pradnyani I Gusti Ayu Imbayani I Gusti Ayu Made Ratna Pertiwi I Gusti Made Darma Putra Arimbawa I Gusti Ngurah Bagus Gunadi I Gusti Ngurah Putu Wiratama I Kadek Agus Aldi Purnama I Kadek Oca Santika I Made Adi Gunawan I Made Ardi Pradnyana I Made Dauh Wijana I Nengah Suardhika I Nengah Yudi Artana I Ngurah Santika I Nyoman Arya Sanjaya I Putu Rendi Aditya I Wayan Eka Adnyana I Wayan Risman Aditia Mahendra I Wayan Sukadana I Wayan Widnyana I Wayan Wira Darma Putra Ida Ayu Lia Maheswari Ido Zakharia Kadek Dwinata Hendrayana Kadek Pande Arta Wiguna Kadek Wahyu Pujangga Ketut Adelya Karina Putri Kintan Limiansih Komang Brian Krisna Kanugrawan Kusuma, I Gusti Agung Teja Kusuma, I Gusti Ngurah Agung Eka Teja LAKSEMINI, Kadek Dewi Indah Sri Langgeng, Murtini Luh Ketut Adnya Suari Made Ika Prastyadewi MARSELIANA YULTI INDAM Murdiani Sukarana Murtini Langgeng Mustika Putri, Nyoman Ayu Nengah Landra Ni Kadek Astiani Ni Kadek Ayu Sugiantari Ni Kadek Dwi Suciati Ni Kadek Lilis Ni Kadek Yuniparmini Ni Ketut Ceria Dewi Ni Ketut Sri Wulandari Ni Ketut Sri Wulandari Ni Ketut Suparmiati Ni Luh Ayu Grahetha Tirta Dewi Suastra Ni Luh Gede Saputri Dewi Ni Luh Gede Saputri Dewi Ni Luh Merry Asih Ni Luh Putu Anggi Suartini Ni Luh Sasi Astiti Ni Made Ayu Krisna Ni Made Dwi Puspitawati Ni Made Indah Mentari Ni Made Mita Putri Handayani Ni Made Ridya Ardyanti Ni Nyoman Ari Novarini Ni Nyoman Rahadianggun Netriani Ni Putu Ayu Mirah Laraswati Ni Putu Chindy Pratiwi Ni Putu Hana Puspita Sari Ni Putu Juniantari Ni Putu Juniantari Ni Putu Putri Febriyanti Ni Wayan Monik Trisnawati Pratama, I Gede Wahyu Putu Agus Eka Rismawan Rahayu Condro Murti Raul Hidayat Rekno Sulandjari Sang Ayu Putu Mira Santos, Belmira Sagrada Ferrao Sapta Rini Widyawati Setiadi, Hendri Susilo, Dominicus Djoko Budi Winarsih Winarsih Yenny Verawati Yunita Bili