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All Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Ilmiah Raflesia Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Ni Wayan Lady Andini
Politeknik Negeri Bali
Economics, Econometrics & Finance Other

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Dampak Digitalisasi Terhadap Efisiensi dan Likuiditas Perdagangan Saham di Bursa Efek Indonesia I Wayan Adnyana; Ni Kadek Cahya Dwi Utami; Ni Wayan Lady Andini; Ni Putu Yeni Ari Yastini
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i3.2657

Abstract

Tujuan dalam penelitian ini adalah untuk mengetahui pengaruh digitalisasi terhadap peningkatan efisiensi transaksi perdagangan saham di Bursa Efek Indonesia, Sejauh mana digitalisasi berkontribusi dalam meningkatkan likuiditas pasar saham di Bursa Efek Indonesia, tantangan yang dihadapi dalam penerapan digitalisasi pada sistem perdagangan saham di Bursa Efek Indonesia. Penelitian ini menggunakan metode studi literatur (library research). Hasil dalam penelitian ini adalah penerapan digitalisasi tidak terlepas dari berbagai tantangan, seperti ancaman keamanan siber, kesenjangan literasi digital, gangguan teknis, serta keterbatasan infrastruktur di beberapa wilayah. Persepsi investor terhadap transformasi digital secara umum positif, dengan pengakuan atas manfaat efisiensi dan keterbukaan akses informasi, namun juga disertai harapan akan peningkatan sistem keamanan dan edukasi teknologi yang lebih merata
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN PADA NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL PEMODERASI Ni Kadek Cahya Dwi Utami; Nyoman Angga Pradipa; Ni Wayan Lady Andini; Putu Eka Suryadana
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i1.9364

Abstract

This research aims to obtain empirical evidence regarding the influence of profitability and company size on firm value and the role of managerial ownership in moderating this influence. The population of this research is property and real estate companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The sampling technique used was purposive sampling technique and a sample of 102 observations was obtained. The data analysis technique used is Moderated Regression Analysis. The results of the analysis provide evidence that, 1) profitability has a positive effect on firm value, 2) company size has a negative effect on firm value, 3) managerial ownership does not moderate the effect of profitability on firm value, and 4) managerial ownership does not moderate the effect of company size on firm value.
Dampak Transisi SAK EP terhadap Profitabilitas Bank Perekonomian Rakyat (BPR) di Bali Ni Wayan Lady Andini; Ni Kadek Cahya Dwi Utami; Ni Putu Yeni Ari Yastini; I Wayan Adnyana
Jurnal Ilmiah Raflesia Akuntansi Vol. 12 No. 1 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i1.1436

Abstract

The Rural Bank (Bank Perekonomian Rakyat or BPR) industry plays a vital role in regional economic development, particularly in Bali which is dominated by the MSME sector. The Financial Services Authority (OJK) mandates BPRs to transition from SAK ETAP to SAK EP effective January 1, 2025. This regulatory shift fundamentally alters the credit loss measurement from an incurred loss model (PPAP) to a forward-looking expected credit loss model (CKPN). This study empirically examines the impact of the SAK EP transition on the profitability (Return on Assets) of BPRs in Bali. Using an explanatory quantitative approach with a pre-post comparison design, the research analyzed the annual financial statements of 44 BPRs with total assets exceeding Rp100 Billion for the years 2024 and 2025. Following a Shapiro-Wilk normality test which confirmed normal data distribution, a Paired-Samples T-Test was conducted. The results demonstrated a significant difference in profitability before and after the SAK EP implementation (Sig. 0.025 < 0.05). The average profitability notably increased from 1.82% to 2.07% post-transition. Although higher provisioning (CKPN) theoretically suppresses earnings, BPRs successfully mitigated this impact through conservative credit practices and localized risk management. Aligning with Institutional Theory, complying with coercive regulatory pressures not only granted institutional legitimacy but ultimately strengthened the banks' long-term business sustainability.
Co-Authors I Wayan Adnyana Ni Kadek Cahya Dwi Utami Ni Putu Yeni Ari Yastini Nyoman Angga Pradipa Putu Eka Suryadana