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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Batara Wisnu : Indonesian Journal of Community Services Journal of Artificial Intelligence and Digital Business
Indraswari, I Gusti Agung Ayu Pramita
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering

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Profitabilitas Memoderasi Good Corporate Governance Dan Nilai Perusahaan Perbankan Di Bursa Efek Indonesia Dewi, Putu Pande R. Aprilyani; Indraswari, I Gusti Agung Ayu Pramita
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2164

Abstract

Good company value can be said to be an illustration that the company is able to guarantee prosperity and provide welfare for its shareholders. By implementing good corporate governance, it is hoped that the company will be more transparent and careful in managing the company so that it can be more efficient in carrying out its duties to increase company profits and maximize company value. The research was conducted at banking companies listed on the Indonesia Stock Exchange in 2019-2021. Where the population of this study was 46 companies and the sample was determined using purposive sampling so that a sample size of 60 banking companies was obtained. The results of this research show that good corporate governance has no effect on company value, while profitability strengthens the influence of good corporate governance on company value.  Keyword: good corporate governance, company value, profitability
Pengaruh Sikap Skeptisme, Profesionalisme Dan Locus Of Control Pada Kualitas Audit Investigatif Dalam Mengungkap Fraud Indraswari, I Gusti Agung Ayu Pramita; Dewi, Putu Pande R. Aprilyani; Pradnyani, I Gusti Agung Arista; Sumantri, I.G.A.N. Alit
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.2180

Abstract

This study aims to determine the influence of skepticism, professionalism, and locus of control on audit quality in the context of uncovering fraud. The hypothesis in this study is that skepticism has a positive and significant effect on audit quality in uncovering fraud, professionalism has a positive and significant effect on audit quality in uncovering fraud but locus of control has a negative and insignificant effect on audit quality in uncovering fraud. The research method used is multiple linear regression statistical methods. Quantitative data is primary data. Primary data in the form of questionnaires were collected from auditors at KAP Denpasar City. The results showed that auditor skepticism and auditor professionalism had a positive effect on audit quality in uncovering fraud. However, locus of control hurts audit quality in disclosing fraud. Keywords: Skepticism, professionalism, locus of control, investigative audit quality, fraud
Peran Efisiensi Operasional Dan Risiko Kredit Dalam Meningkatkan Kinerja Keuangan Bank Perkreditan Rakyat Indraswari, I Gusti Agung Ayu Pramita; Dewi, Putu Pande R. Aprilyani; Budiadnyani, Ni Putu
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2836

Abstract

This study aims to analyze the effect of operational efficiency and credit risk on the financial performance of Rural Banks (BPRs) in Tabanan Regency. Operational efficiency is measured through the ratio of operating costs to operating income, while credit risk is calculated using the ratio of non-performing loans. Financial performance was assessed based on Return on Assets (ROA). The research was conducted on 17 BPRs with a total population of 136 data obtained from quarterly reports for the 2020-2021 period. The results of the analysis show that operational efficiency has an influence on financial performance, while credit risk has no effect on financial performance. This finding supports agency theory, which explains that managing operational efficiency can minimize conflicts of interest between managers and owners thereby improving financial performance. Conversely, the insignificant effect of credit risk indicates the need for more effective risk management strategies. This research is expected to contribute to the development of managerial strategies and policies at BPRs to improve their financial performance. Keyword: operational efficiency, credit risk, financial performance  
TRANSFORMASI WARISAN BUDAYA MENJADI WISATA EDUKASI: INISIATIF DEMONSTRASI PEMBUATAN BOKOR DI DESA BRESELA Budiadnyani, Ni Putu; R. Aprilyani Dewi, Putu Pande; Indraswari, I Gusti Agung Ayu Pramita; Kusuma, Putu Sri Arta Jaya
Batara Wisnu : Indonesian Journal of Community Services Vol. 5 No. 2 (2025): Batara Wisnu | Mei - Agustus 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v5i2.388

Abstract

The transformation of cultural heritage into educational tourism presents a unique opportunity to not only preserve time-honored traditions but also stimulate local economies. This endeavor, however, demands nuanced strategies that carefully balance the need for authenticity with the imperative of accessibility. The "Bokor-Making Demonstration" initiative in Desa Bresela exemplifies such an effort, aiming to convert the traditional craft of bokor making into an engaging and immersive educational experience for visitors. This initiative holds promise for promoting a deeper cultural understanding and offering tangible economic benefits to the local community. Realizing this potential, however, requires meticulous planning and execution, ensuring that the educational component is both informative and respectful of the cultural heritage (Munjal, 2019). The demonstration must strive to foster a genuine appreciation for the craftsmanship and cultural significance of bokor-making, while also catering to the needs and interests of diverse visitors. This delicate balance is essential for creating a sustainable and mutually beneficial model of heritage tourism that enriches both the local community and the visiting public.
Profitabilitas Memoderasi Good Corporate Governance Dan Nilai Perusahaan Perbankan Di Bursa Efek Indonesia Dewi, Putu Pande R. Aprilyani; Indraswari, I Gusti Agung Ayu Pramita
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2164

Abstract

Good company value can be said to be an illustration that the company is able to guarantee prosperity and provide welfare for its shareholders. By implementing good corporate governance, it is hoped that the company will be more transparent and careful in managing the company so that it can be more efficient in carrying out its duties to increase company profits and maximize company value. The research was conducted at banking companies listed on the Indonesia Stock Exchange in 2019-2021. Where the population of this study was 46 companies and the sample was determined using purposive sampling so that a sample size of 60 banking companies was obtained. The results of this research show that good corporate governance has no effect on company value, while profitability strengthens the influence of good corporate governance on company value.  Keyword: good corporate governance, company value, profitability
Pengaruh Sikap Skeptisme, Profesionalisme Dan Locus Of Control Pada Kualitas Audit Investigatif Dalam Mengungkap Fraud Indraswari, I Gusti Agung Ayu Pramita; Dewi, Putu Pande R. Aprilyani; Pradnyani, I Gusti Agung Arista; Sumantri, I.G.A.N. Alit
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.2180

Abstract

This study aims to determine the influence of skepticism, professionalism, and locus of control on audit quality in the context of uncovering fraud. The hypothesis in this study is that skepticism has a positive and significant effect on audit quality in uncovering fraud, professionalism has a positive and significant effect on audit quality in uncovering fraud but locus of control has a negative and insignificant effect on audit quality in uncovering fraud. The research method used is multiple linear regression statistical methods. Quantitative data is primary data. Primary data in the form of questionnaires were collected from auditors at KAP Denpasar City. The results showed that auditor skepticism and auditor professionalism had a positive effect on audit quality in uncovering fraud. However, locus of control hurts audit quality in disclosing fraud. Keywords: Skepticism, professionalism, locus of control, investigative audit quality, fraud
Peran Efisiensi Operasional Dan Risiko Kredit Dalam Meningkatkan Kinerja Keuangan Bank Perkreditan Rakyat Indraswari, I Gusti Agung Ayu Pramita; Dewi, Putu Pande R. Aprilyani; Budiadnyani, Ni Putu
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2836

Abstract

This study aims to analyze the effect of operational efficiency and credit risk on the financial performance of Rural Banks (BPRs) in Tabanan Regency. Operational efficiency is measured through the ratio of operating costs to operating income, while credit risk is calculated using the ratio of non-performing loans. Financial performance was assessed based on Return on Assets (ROA). The research was conducted on 17 BPRs with a total population of 136 data obtained from quarterly reports for the 2020-2021 period. The results of the analysis show that operational efficiency has an influence on financial performance, while credit risk has no effect on financial performance. This finding supports agency theory, which explains that managing operational efficiency can minimize conflicts of interest between managers and owners thereby improving financial performance. Conversely, the insignificant effect of credit risk indicates the need for more effective risk management strategies. This research is expected to contribute to the development of managerial strategies and policies at BPRs to improve their financial performance. Keyword: operational efficiency, credit risk, financial performance  
Pengaruh Herding dan Loss Aversion terhadap Keputusan Investasi dengan Literasi Keuangan sebagai Variabel Moderasi Arlita, I.G.A. Desy; Prianti, Ni Kadek Ayu; Indraswari, I Gusti Agung Ayu Pramita; Kusuma, Putu Sri Arta Jaya
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.5691

Abstract

Penelitian ini mengkaji pengaruh signifikan bias perilaku, khususnya herding dan loss aversion, terhadap keputusan investasi Generasi Z di Bali. Latar belakang penelitian ini didasarkan pada fenomena paradoks meningkatnya partisipasi investor muda di pasar modal yang tidak diimbangi dengan tingkat literasi keuangan yang memadai. Berdasarkan data yang tersedia, tingkat literasi keuangan Generasi Z baru mencapai 44,04%, sehingga menimbulkan kerentanan terhadap pengambilan keputusan investasi yang kurang rasional. Kondisi tersebut mendorong munculnya perilaku herding, yaitu kecenderungan investor mengikuti keputusan mayoritas atau tren pasar tanpa analisis yang memadai, yang sering dipicu oleh Fear of Missing Out (FoMO). Selain itu, Generasi Z juga rentan terhadap bias loss aversion, yakni kecenderungan individu merasakan kerugian secara lebih intens dibandingkan kepuasan atas keuntungan yang setara, sehingga memengaruhi keberanian dalam mengambil risiko investasi. Penelitian ini bertujuan untuk menganalisis secara empiris pengaruh herding dan loss aversion terhadap keputusan investasi Generasi Z di Bali, dengan fokus utama pada peran literasi keuangan sebagai variabel moderasi. Hipotesis penelitian menyatakan bahwa tingkat literasi keuangan yang tinggi mampu memitigasi dampak negatif kedua bias perilaku tersebut, sehingga mendorong pengambilan keputusan investasi yang lebih rasional dan berbasis informasi. Metode penelitian menggunakan pendekatan kuantitatif melalui penyebaran kuesioner kepada investor Generasi Z di Bali dan dianalisis menggunakan regresi moderasi. Hasil penelitian ini diharapkan memberikan kontribusi praktis bagi perancangan program edukasi keuangan yang tepat sasaran, serta menjadi referensi bagi regulator dan institusi keuangan dalam meningkatkan kualitas dan stabilitas pasar modal di Indonesia.
Co-Authors I G. A. Desy Arlita I Gusti Agung Arista Pradnyani, I Gusti Agung Arista Ni Putu Budiadnyani Ni Putu Budiadnyani Prianti, Ni Kadek Ayu Putu Pande R. Aprilyani Dewi Putu Sri Arta Jaya Kusuma Sumantri, I.G.A.N. Alit