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All Journal Journal Transformation of Mandalika Jurnal Riset Akuntansi Warmadewa
L.G.P. Sri Eka Jayanti
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Automotive Engineering Economics, Econometrics & Finance Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Physics

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THE INFLUENCE OF FINANCIAL INCLUSION ON MSMES PERFORMANCE IN BADUNG REGENCY I Made Yogiarta; Ni Nyoman Suriani; L.G.P. Sri Eka Jayanti
Journal Transformation of Mandalika, e-ISSN: 2745-5882, p-ISSN: 2962-2956 Vol. 3 No. 12 (2022): Desember
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jtm.v3i12.2381

Abstract

This study aims to identify the effect of financial inclusion on the performance of Micro, Small and Medium Enterprises (MSMEs) in Badung Regency. In this study, data was collected from 100 respondents who are owners or stakeholders of MSMEs in the region. Survey methods with questionnaires were used to collect data, and descriptive statistical analysis and regression were carried out to analyze the relationship between financial inclusion variables and MSME performance. The results showed that financial inclusion has a significant positive influence on the performance of MSMEs in Badung Regency. Easier access to financial services, such as banking, credit, and insurance, provides MSMEs with opportunities to increase working capital, production, and business capacity. In addition, financial inclusion programs also contribute to the reduction of financial risk and the improvement of managerial skills, which support the growth and sustainability of MSMEs. This research implies that the implementation of financial inclusion policies can be a key factor in improving the economic welfare of MSMEs in Badung Regency. Therefore, continuous efforts are needed from the government, financial institutions, and related parties to strengthen adequate financial support and infrastructure, as well as involve MSMEs in training programs to maximize the benefits of financial inclusion in supporting the growth of the MSME sector in Badung Regency.
PENGARUH AKSESIBILITAS LAPORAN KEUANGAN, SISTEM PENGENDALIAN INTERNAL, DAN KOMPETENSI APARATUR TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA DI KECAMATAN JEMBRANA, KABUPATEN JEMBRANA Ni Kadek Widya Kusuma Yanti; Anak Agung Ayu Erna Trisna Dewi; L.G.P. Sri Eka Jayanti
Jurnal Riset Akuntansi Warmadewa Vol. 6 No. 1 (2025): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh aksesibilitas laporan keuangan, sistem pengendalian internal, dan kompetensi aparatur desa terhadap akuntabilitas pengelolaan dana desa. Populasi yang digunakan dalam penelitian ini adalah pengurus Lembaga Pemerintahan Desa di Kecamatan Jembrana, Kabupaten Jembrana sebanyak 115 orang. Prosedur pengambilan sampel dalam penelitian ini adalah dengan teknik nonprobability sampling dengan metode purposive sampling, yaitu teknik penentuan sampel dengan pertimbangan atau kriteria tertentu. Responden yang dipilih adalah pengurus Lembaga Pemerintahan Desa/Kantor Desa Kecamatan Jembrana yang melaksanakan kegiatan operasionalnya mengenai pengelolaan dana. Sampel yang digunakan dari Lembaga Pemerintah Desa dalam penelitian ini yaitu 7 orang responden yaitu Kepala Desa, Sekretaris Desa, Kaur Keuangan, BPD (Badan Permusyawaratan Desa), Kaur Perencanaan, Kaur Pemerintaha dan Kaur Umum. Oleh karena itu, didapatkan sampel yang memenuhi kriteria berjumlah 42 orang responden. Data dikumpulkan dengan metode kuesioner. Teknik analisis yang digunakan untuk menguji hipotesis adalah teknik analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa aksesibilitas laporan keuangan berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan dana desa, sistem pengendalian internal berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan dana desa dan kompetensi aparatur berpengaruh positif signifikan terhadap akuntabilitas pengelolaan dana desa.
ANALISIS PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023 Elsinta Mawo Naga; L.G.P. Sri Eka Jayanti; Gede Sanjaya Adi Putra
Jurnal Riset Akuntansi Warmadewa Vol. 7 No. 1 (2026): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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Abstract

This study will look at how the stock returns of manufacturing companies listed on the Indonesian stock exchange between 2019 and 2023 are affected by the current ratio, loan-to-equity ratio, return on equity, and return on assets. Investors can calculate their gains or losses using the stock return. Sixty deliberate samples and secondary data were used in this quantitative analysis. The Indonesian stock market's annual financial statement provided the secondary data used in this study. Multiple linear regression analysis was used by researchers to look into it. Based on the available data, stock returns are negatively impacted by the debt-to-equity ratio, but positively by the current ratio, return on equity, and return on assets. At the same time, stock performance is affected by changes in the debt to equity (DER), return on equity (ROE), return on assets (ROA), and current ratio (CR).
Co-Authors Anak Agung Ayu Erna Trisna Dewi Elsinta Mawo Naga Gede Sanjaya Adi Putra I Made Yogiarta Ni Kadek Widya Kusuma Yanti Suriani, Ni Nyoman