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All Journal UPI YPTK Journal of Business and Economics Kolaborasi Jurnal Pengabdian Masyarakat
IGN Oka Ariwangsa
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Medicine & Pharmacology Nursing Public Health

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The Impact of Financial Literacy on Investment Decisions: The Moderating Role of Financial Technology IGN Oka Ariwangsa; Komang Widhya Sedana Putra P; Kadek Wulandari Laksmi P
UPI YPTK Journal of Business and Economics Vol. 9 No. 3 (2024): September 2024
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v9i3.274

Abstract

This study investigates the impact of financial literacy on investment decisions and explores the moderating role of financial technology (Fintech). Conducted among small and medium-sized enterprises (SMEs) in Bali Province, Indonesia, the research seeks to understand how financial literacy influences investment choices and how Fintech enhances this relationship. A quantitative approach was used, involving the distribution of questionnaires to 100 SME owners who received business legality through decentralization funds. The data, collected via primary sources and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) 4.0, included measures of financial literacy, investment decisions, and Fintech usage. The findings reveal that higher financial literacy positively impacts investment decisions, with SMEs demonstrating better investment management and decision-making capabilities. Additionally, Fintech was found to strengthen this relationship by providing real-time data and advanced analytical tools that enhance investment decisions for those with strong financial literacy. However, the benefits of Fintech were more significant for individuals with higher financial knowledge, indicating that technology alone cannot replace the need for financial education. This study underscores the importance of integrating financial literacy with technological tools to improve investment outcomes and suggests that future research should explore diverse geographic contexts and longitudinal studies to better understand the evolving dynamics between financial literacy, Fintech, and investment decisions
The Influence of Deferred Taxes and Tax to Book Ratio on Company Financial Performance Kadek Wulandari Laksmi P; IGN Oka Ariwangsa; Komang WIdhya Sedana Putra P
UPI YPTK Journal of Business and Economics Vol. 9 No. 3 (2024): September 2024
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v9i3.275

Abstract

The reason for conducting this research is to understand the relationship of deferred tax variables and tax to book ratio influence a company's financial performance. The independent variables in the research conducted this time are deferred tax and tax to book ratio, then the fixed variable in the current research is financial performance. This research applies a quantitative approach, multiple linear regression is used as a statistical test, and to analyze the data the classical assumption test is used. By using manufacturing companies operating in the food and beverage sector that have been listed on the Indonesia Stock Exchange during 2020–2022 as the research population and sample. A total of 17 companies were used as purposive samples, which means the number of samples used was 51 observation data because. This research was conducted using the SPSS Version 25 program. The final results obtained imply that deferred tax has a positive effect with a coefficient value of 54.652 and a significant value of 0.014 < 0.05 and the tax to book ratio has a coefficient value of 3.866, and a significant value of 0.000 < 0.05, it can be concluded that the tax to book ratio variable also has a significant positive effect on financial performance.  
Peningkatan Kesadaran Pengelolaan Sampah melalui Edukasi 3R: Program KKN Tematik di SDN 6 Padangsambian Klod I Kadek Dwi Fajar Swastika; Komang Widhya Sedana Putra P; IGN Oka Ariwangsa; Kadek Wulandari Laksmi P
Kolaborasi: Jurnal Pengabdian Masyarakat Vol 5 No 1 (2025): Kolaborasi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Inspirasi El Burhani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56359/kolaborasi.v5i1.474

Abstract

Introduction: The severity of waste management problems on Indonesia especially on waste in Denpasar City, Bali requires immediate attention. This KKN thematic program targeted to increase the knowledge and active involvement of primary school students in waste management using the 3R (Reduce, Reuse, Recycle) approach at SDN 6 Padangsambian Klod. Objective: With this service, we seek to address the issues arising from the school’s lack of awareness of waste management and the low number of waste disposal facilities by implementing educational and practical waste management systems at the school. Method: This public service was carried out by conducting initial observation and interactivity socialization, including the use of educational animated videos, distribution of poster brochures, mono colored paper to facilitate sorting of waste, and bins for each category. Result: The results demonstrated a marked increase in students’ comprehension of the 3R concept, waste types, and waste segregation. Because of the initiatives, students also decreased their usage of single-use items which display positive change in behavior even with time and resource constraints. Conclusion: The goals were successfully finished with the collaboration of KKN students, teachers, and students. Early 3R education is has proven to be effective for nurturing environment-conscious responsible young citizens.
Sosialisasi Penggunaan Kantong Belanja Ramah Lingkungan sebagai Upaya Pengurangan Sampah Plastik bagi Pelaku UMKM Komang Widhya Sedana Putra P; Martina Angelica Oktaviani Damai; Kadek Wulandari Laksmi P; IGN Oka Ariwangsa
Kolaborasi: Jurnal Pengabdian Masyarakat Vol 5 No 1 (2025): Kolaborasi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Inspirasi El Burhani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56359/kolaborasi.v5i1.475

Abstract

Introduction: The negative impact of single-use plastic bags is alarming, especially concerning Micro, Small, and Medium Enterprises (MSMEs). Bags that are made from plastic waste are non-biodegradable and harmful to the environment as well as to ecosystems. Hence, it is critical to educate MSME business owners on the need to replace plastic with eco-friendly shopping bags. Objective: The goal of this program is to teach MSME entrepreneurs the negative impacts of plastic waste and provide them with the option of more sustainable reusable bags. Method: The program was implemented using a door-to-door method of socialization targeting MSME business owners in Desa Padangsambian Klod. It consisted of direct contact with business owners to inform them about the environmental impacts of waste created from single use plastics and the advantages of using reusable shopping bags. Eco-friendly shopping bags were distributed along with brochures to encourage the rest of the community to adopt them in their businesses. Result: This initiative helped MSME entrepreneurs understand the issues surrounding plastic waste as well as their eco-friendly alternatives. The participants expressed interest and willingness to incorporate these reusable bags into their everyday business activities. Conclusion: The outcome of this case indicates that the door-to-door method can be used to increase awareness of MSME entrepreneurs on the need to reduce plastic waste. With adequate follow up steps this program can act as a starting point in nurturing a business culture that is environmentally proactive.
Inovasi Promosi Desa Melalui Vidio Dokumenter: Meningkatkan Kesadaran Pengelolaan Sampah di Padangsambian Klod Komang Widhya Sedana Putra P; Mahadhika Feryo Gotama; Kadek Wulandari Laksmi P; IGN Oka Ariwangsa
Kolaborasi: Jurnal Pengabdian Masyarakat Vol 5 No 1 (2025): Kolaborasi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Inspirasi El Burhani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56359/kolaborasi.v5i1.479

Abstract

Introduction: Waste management remains a critical issue in Indonesia, with waste generation reaching 26.1 million tons in 2024. Low public awareness exacerbates this problem, as 72% of Indonesians still lack concern for proper waste disposal. Community-based waste management, such as waste banks, has emerged as an effective solution to encourage waste sorting and recycling. Objective: This community service program aims to increase public awareness and participation in sustainable waste management through an educational documentary video. The documentary highlights the waste bank initiative in Padangsambian Klod Village, demonstrating its economic and environmental benefits. Method: A qualitative descriptive approach with a participatory method was employed. Data collection involved direct observation, in-depth interviews with key stakeholders, and documentation through video recording. The video was then edited and disseminated via social media to reach a broader audience. Result: The documentary successfully raised public awareness about proper waste management, as evidenced by increased participation in the village’s waste bank program. The video effectively conveyed educational messages, leading to higher waste sorting rates and greater engagement from the community. Social media dissemination expanded the program's reach, attracting attention from local authorities and other communities. Conclusion: The use of documentary videos as an educational tool proved effective in promoting sustainable waste management. This approach can be replicated in other communities to enhance public awareness and participation. Continuous evaluation and collaboration with stakeholders are recommended to ensure long-term impact.
Co-Authors I Kadek Dwi Fajar Swastika I Komang Didi Kariana Komang Widhya Sedana Putra P Laksmi, Kadek Wulandari Mahadhika Feryo Gotama Martina Angelica Oktaviani Damai Ni Wayan Lasmi