Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal International Journal of Environmental, Sustainability, and Social Science
Ida Ayu Dinda Priyanka MAHARANI
Warmadewa University, Indonesia
Economics, Econometrics & Finance Environmental Science Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
The The Role of Financial Knowledge in Moderating the Effect of Entrepreneurial Leadership on Financial Performance in the Creative Industry in Gianyar Regency Ida Ayu Dinda Priyanka MAHARANI; Ida Bagus Gde Indra Wedhana PURBA
International Journal of Environmental, Sustainability, and Social Science Vol. 6 No. 6 (2025): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v6i6.1649

Abstract

The creative industry is one form of business that plays a role in supporting the tourism sector. However, the creative industry faces challenges in maintaining its financial performance. Strategies are needed to encourage improved financial performance in the creative industry, utilizing the concepts of entrepreneurial leadership and financial knowledge. The integration of entrepreneurial leadership and financial knowledge provides new insights into improving the financial performance of the creative industry. The purpose of this study is to analyze the influence of entrepreneurial leadership on financial performance and examine the moderating role of financial knowledge in this relationship. This research employs quantitative methods, and the research procedure employed a questionnaire. The sample in this study was the creative industry (wood craft and craft industries) in Gianyar Regency. The sample size was 35. The collected data were processed using structural equation modeling (SEM) based on partial least squares (PLS).
Integrity as a Moderator of the Influence of the Internal Control System on Accounting Fraud I Gst. B. Ngr. P. PUTRA; Ida Ayu Dinda Priyanka MAHARANI
International Journal of Environmental, Sustainability, and Social Science (IJESSS) Vol. 7 No. 5 (2026): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i5.1159

Abstract

Organizations in the financial sector, like the Village Credit Institution (LPD) in Bali, are highly prone to accounting fraud. Despite their importance, fraudulent actions by LPD managers are still common. To reduce fraud, an effective internal control system is essential. Motivated by inconsistent results in previous studies, this research introduces individual integrity as a moderating variable. The study focuses on LPDs in Badung Regency, using purposive sampling to select participants based on specific criteria. The criteria used as the basis for selecting sample members in this study were LPDs with healthy and fairly healthy categories, totaling 71 LPDs. Meanwhile, the respondents to the study in each LPD were the Head of LPD, LPD Treasurer and Credit Division, while the number of respondents was 213 research respondents. The data analysis technique in this study uses the structural equation modeling (SEM) method based on partial least square (PLS). The statistical test results obtained the results that the internal control system variable has a significant negative effect on the tendency of accounting fraud. While the individual integrity level variable strengthens the influence of the internal control system on the tendency of accounting fraud.
Risk Management as a Moderator of the Influence of Good Corporate Governance on Corporate Sustainability in Village Credit Institutions Ida Ayu Dinda Priyanka MAHARANI; Ida Bagus Gde Indra Wedhana PURBA
International Journal of Environmental, Sustainability, and Social Science (IJESSS) Vol. 7 No. 5 (2026): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i5.1161

Abstract

Village Credit Institutions (hereinafter referred to as LPD) in Bali were established based on Bali Regional Regulation Number 2 of 2002 and have been amended several times. The existence of LPD is needed to ensure the realization of the welfare of the traditional village community. LPD must continue to strive so that its sustainability is maintained properly. A number of LPDs in Bali have developed well and their benefits are felt by the village community, but there are also LPDs in a number of villages that have not been able to develop well, and some are even not operating. Based on these conditions, this study was conducted to analyze a number of factors that can affect the sustainability of LPDs in Bali. This study focuses on those that are most likely to affect the sustainability of LPDs, This study focuses on good corporate governance and credit risk management in LPDs in Gianyar Regency. Good corporate governance includes six dimensions: participation, responsibility, independence, fairness, accountability, and transparency. Corporate sustainability is assessed through economic, social, and environmental performance. The research sampled 84 healthy LPDs registered with the Village Credit Institution Empowerment Institution (LPLPD) using purposive sampling. The LPD chairpersons served as respondents, and data analysis was conducted using the structural equation modeling (SEM) method based on partial least squares (PLS).
Co-Authors I Gst. B. Ngr. P. PUTRA Ida Bagus Gde Indra Wedhana PURBA