Krisna: Kumpulan Riset Akuntansi
Vol. 18 No. 1 (2026): KRISNA: Kumpulan Riset Akuntansi

MODERASI TRI HITA KARANA PADA DETERMINAN KINERJA KEUANGAN LPD DI DENPASAR

Ni Putu Trisna Windika Pratiwi (Universitas Hindu Indonesia)
Ni Made Wisni Arie Pramuki (Unknown)
Ni Putu Yeni Yuliantari (Universitas Hindu Indonesia)
Gusti Alit Suputra (Universitas Hindu Indonesia)



Article Info

Publish Date
29 Jun 2026

Abstract

The Village Credit Institution (LPD) in Bali is a hybrid organization that balances financial functions with social goals. This study aims to analyze the effect of organizational structure and financial literacy on LPD financial performance, and to examine the role of Tri Hita Karana (THK) Culture as a moderating variable. The research was conducted on 34 LPDs in Denpasar City with a sample of 97 respondents consisting of the chairman, secretary, and treasurer. Data were analyzed using Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach. The results showed that organizational structure and financial literacy had a significant positive effect on financial performance. Financial literacy was found to be the most dominant variable. However, the moderation test showed that THK Culture did not significantly moderate the relationship between organizational structure and financial literacy on financial performance. These findings support the Resource-Based View (RBV) theory regarding the importance of internal resources but indicate that THK functions more as a social foundation for legitimacy than a technical moderator of financial performance.

Copyrights © 2026






Journal Info

Abbrev

krisna

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

KRISNA: Kumpulan Riset Akuntansi is a journal research published by Accounting Department, Faculty of Economics, Warmadewa University. This Journal is a group of research including accounting and business development, such as financial accounting, management accounting, Auditing, tax, accounting ...