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Analisis Efektivitas Program Pembinaan Kewirausahaan dalam Meningkatkan Profitabilitas Usaha Ni Luh Putu Sandrya Dewi; Ni Made Wanda Diajeng Sujana; Luh Gede Kusuma Dewi
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 2 (2024)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i2.10144

Abstract

MSME come from various circles, one of which is students. Seeing the large number of students who are entrepreneurs, the Ministry of Education and Culture moved the government to hold an entrepreneurial student development program or called P2MW. The target of this program is students who have businesses nationally. The P2MW program is divided into several activities, namely workshops, talk shows, webinars/seminars, workshops, as well as coaching and funding related to entrepreneurship. One of the selected student businesses from Mahasaraswati University Denpasar is AW Dimsum. The aim of this research is to determine qualitatively the development of AW Dimsum's business profits before and after participating in the P2MW program. This research is qualitative in nature by emphasizing comparative descriptions of results before and after participating in the p2mw program and theoretical studies from several literatures. This research uses data collection techniques in the form of structured interviews and field observations. The results of this research show that the series of P2MW programs that have only been running for one month have already seen an increase in profits of around 10 – 15%. It is hoped that business owners will be able to be consistent in running their business and develop creative ideas for developing their business in the future.
Analysis of Analysis of Financial Performance in Gulingan Village, Mengwi Subdistrict, Badung Regency Ni Luh Putu Sandrya Dewi; Putu Diah Kumalasari; Ni Luh Putu Widhiastuti
JUSTBEST Journal of Sustainable Business and Management Vol. 6 No. 1 (2026): Journal of Sustainable Business and Management
Publisher : Global Researcher Network

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Abstract

This study aims to analyze the financial performance of Gulingan Village, Mengwi Subdistrict, Badung Regency, by measuring financial ratios based on the 2023–2025 Village Revenue and Expenditure Budget Implementation Report (APBDes). The research method used is quantitative descriptive, with data sources consisting of budget implementation reports and interview results. The analysis was conducted using the self-reliance ratio, effectiveness ratio, efficiency ratio, activity ratio, and growth ratio. The results indicate that Gulingan Village’s self-reliance ratio falls into the very low category, with a value of 0% in 2023 and 2024 and 6% in 2025, indicating a high level of dependence on government transfer funds. The effectiveness ratio showed fairly effective performance in 2023 (62%) and improved to effective in 2024 (100%) and 2025 (95%). The efficiency ratio fell into the efficient to highly efficient category with values of 78%, 71%, and 69%, respectively. The activity ratio indicates optimal allocation of operating expenditures and capital expenditures in the moderate category. Meanwhile, the revenue growth ratio fluctuates with negative growth in the 2022–2023 and 2024–2025 periods, while expenditure growth shows a high category in the 2022–2024 period and declines in the 2024–2025 period. Overall, the financial management of Gulingan Village has been effective and efficient; however, the village’s financial self-reliance remains low, necessitating efforts to optimize Village Owned Revenue (PADes) to reduce dependence on transfer funds.
The Effect of Debt Policy, Dividend Policy, Investment Decisions and Corporate Size on Corporate Value Ni Luh Putu Sandrya Dewi; Ni Luh Gde Novitasari
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 3 (2022): October 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i3.1886

Abstract

Business development in the era of globalization requires all types and sectors of businesses to compete for survival. A company must implement a strategy that can improve its performance to achieve its goals. A company's value deals with the price a potential buyer would pay when the company is sold. This recent paper examines the impacts of debt policy, dividend policy, investment decisions, and corporate size on the values of IDX-listed manufacturing companies of 2018-2020. We purposively selected 69 manufacturing companies and conducted 207 observations. Research data were analyzed by a multiple linear regression test. The results suggest that debt policy, investment decisions, and company size has a partial effect on firm value. Also, dividend policy has no partial effect on company value. Keywords: Company Size, Debt Policy, Dividend Policy, Firm Value, Investment Decision.