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Ni Nengah Lasmini
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jasafint@pnb.ac.id
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INDONESIA
Journal of Applied Sciences in Accounting, Finance, and Tax
Published by Politeknik Negeri Bali
ISSN : -     EISSN : 26552590     DOI : https://doi.org/10.31940/jasafint
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Applied Sciences in Accounting, Finance, and Tax is a forum provided for researchers, both from universities, practitioners and the industrial world. The publication is a result of research, studies or ideas on Accounting, Finance, and Tax. JASAFINT is published with a focus and scope on issues on Accounting (Financial Accounting, Management Accounting, Public Accounting, Auditing, and Accounting Information Systems), Finance (Capital Market, Financial Statements Analysis, and Financing), and Tax (Income Tax, VAT, Tax Audit, and Tax Accounting).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 9 No. 1 (2026): April 2026" : 5 Documents clear
Integration of Tri Hita Karana in the Accountability of Religious Organizations: A Systematic Literature Analysis Nida, Desak Rurik Pradnya Paramitha; Arianto, Dodik; Rasmini, Ni Ketut; Budiasih, I Gusti Ayu Nyoman
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 9 No. 1 (2026): April 2026
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v9i1.1-18

Abstract

Tri Hita Karana (THK) embodies values that not only serve as a philosophical foundation for Balinese life but have increasingly shaped accountability practices. This study explores accountability in religious institutions using a Systematic Literature Review (SLR) approach. Articles were collected through Google Scholar searches with the assistance of the Publish or Perish application, yielding 41 publications that met the eligibility criteria. All articles were analyzed thematically to identify patterns, approaches, and configurations of accountability within THK-based religious contexts. The findings provide a conceptual mapping that elucidates how THK values frame accountability practices and create space for the development of more contextual theoretical models. The results show that accountability practices in THK oriented organizations encompass financial management, reporting, customary governance, and spiritual accountability. Qualitative approaches such as case studies, phenomenology, and interpretive methods dominate the research landscape. Hindu values such as dharma, karma phala, and the Tri Hita Karana philosophy underpin transcendental accountability, which includes vertical responsibility to God (parahyangan) and horizontal responsibility to others (pawongan) and the environment (palemahan). However, reporting practices remain informal, inconsistent, and poorly documented. Research gaps were found in asset management and the development of contextual spiritual accountability models. This study recommends formulating an organizational accountability model that integrates THK values, local culture, and modern governance principles to enhance organizational legitimacy, transparency, and sustainability.
Credit Risk and Liquidity Risk with Firm Size as Moderator Variable on Profitability in State-Owned Banking Dewi, Gusti Ayu Putri Pradnya; Pradnyani, Ni Luh Sri Purnama; Suryantari, Eka Putri
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 9 No. 1 (2026): April 2026
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v9i1.53-67

Abstract

This study aims to examine the effect of credit risk and liquidity risk on profitability, with firm size as a moderating variable, in state-owned banks listed on the Indonesia Stock Exchange during the 2015–2024 period. The objective of this study is explicitly to analyze both the direct effects of financial risks and the moderating role of firm size in influencing bank profitability, providing a more comprehensive understanding of banking performance. The study provides a comprehensive understanding of how firm-specific characteristics influence the relationship between financial risks and profitability. Grounded in Agency Theory, this study emphasizes that information asymmetry between principals and agents can lead to inefficient risk-taking decisions, where credit risk (proxied by Non-Performing Loans/NPL) and liquidity risk (proxied by Loan to Deposit Ratio/LDR) directly affect profitability (measured by Return on Assets/ROA) through increased costs and reduced financial efficiency. Firm size, measured as the natural logarithm of total assets, is expected to moderate these relationships because larger banks generally possess stronger asset structures, better governance mechanisms, and greater risk absorption capacity. A quantitative approach was employed using secondary data from the annual reports of four state-owned banks over a ten-year period, specifically covering the 2015–2024 observation years, resulting in 40 observations, and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS version 4.1.1.6. The findings indicate that credit risk and liquidity risk have a significant negative effect on profitability, while firm size significantly weakens this negative impact, demonstrating a quasi-moderating role. This indicates that firm size acts as a buffering variable that reduces the intensity of risk effects rather than eliminating them entirely, highlighting its strategic importance in banking stability. The study contributes both theoretically and practically by strengthening the application of Agency Theory in explaining risk–profitability relationships and by providing empirical evidence on the moderating role of firm size in state-owned banks in Indonesia, which remains relatively underexplored in prior research.
Interest Rates and Volume Net Foreign Sell on Stock Prices with Profitability as Mediating in Indonesian Banking Dewi, Putu Dianita Cahya; Pradnyani, Ni Luh Sri Purnama; Suarjana, I Wayan
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 9 No. 1 (2026): April 2026
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v9i1.19-28

Abstract

Global interest rate increases, particularly The Fed’s 5.5% hike, and Bank Indonesia monetary tightening have put a great deal of strain on Indonesia’s banking industry, affecting stock prices through shifts in interest rates, foreign investor behavior, and profitability. This study investigates the effect of interest rates and net foreign sell volume on stock prices with profitability as a mediating variable in the Indonesian banking sector. Using a quantitative method, the research utilizes secondary data from 31 banking companies listed on the IDX during 2020 - 2024, producing 155 observations. Data were analyzed using Structural Equation Modeling with SmartPLS 4.1.1.6. The results show that interest rates and net foreign sell have a negative and significant impact on both profitability and stock prices. Profitability has a positive and significant effect on stock prices, and it partially mediates the influence of interest rates and net foreign sell on stock prices. These results support the signalling theory, where rising interest rates and increased foreign sell off act as negative signals for investors, reducing confidence and suppressing stock performance. The research highlights the importance of maintaining financial stability and investor confidence amid global financial volatility.
The Influence of Investment Knowledge, Income Expectations, and Service Quality on Gold Savings Investment Decisions Paramita, Ni Luh Gede Anindya; Suarta, I Made; I Made Wijana
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 9 No. 1 (2026): April 2026
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v9i1.29-41

Abstract

This study aims to analyse the influence of investment knowledge, income expectations, and service quality on gold savings investment decisions at PT Pegadaian (Persero) Tabanan Branch. The background of this study is based on the low number of active customers in gold savings transactions compared to the number of registered customers, indicating the existence of factors influencing investment decisions. This study used a quantitative method with an exploratory approach. The study population consisted of 142 customers, with respondents meeting the minimum sample criteria. Data were analysed using multiple linear regression with the aid of SPSS software. The results indicate that investment knowledge, income expectations, and service quality simultaneously influence investment decisions. However, these three independent variables partially showed no effect on gold savings investment decisions. This finding indicates that investment decisions are more influenced by a combination of factors than by the influence of each variable individually. The contribution of this study lies in strengthening the understanding that, in the context of gold savings, investment decisions are not determined by a single dominant factor, but rather by the simultaneous interaction of various factors. Furthermore, this research provides practical implications for financial institutions, particularly Pegadaian, in designing strategies to increase customer participation through a more integrated approach. This research suggests the need to develop the model by adding other variables such as financial literacy, risk perception, and social influence, as well as expanding the scope of the research locations to obtain more comprehensive results.
Ethical Dilemma and Obedience Pressure: Their Impact on Audit Decisions with Locus of Control as a Moderating Variable Kuntoro, Agus
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 9 No. 1 (2026): April 2026
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v9i1.42-52

Abstract

This study examines the influence of professional ethics and obedience pressure on audit decisions, with locus of control as a moderating variable. The background of this research is driven by the increasing complexity of auditors’ decision-making processes, particularly when facing ethical dilemmas and external pressures in professional settings. The aim of this study is to analyze whether professional ethics and obedience pressure affect audit decisions and to test the moderating role of locus of control. This research employs a quantitative approach using primary data collected through questionnaires distributed to auditors working in Public Accounting Firms. A total of 207 valid responses were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The results show that professional ethics and obedience pressure have a positive and significant effect on audit decisions. However, locus of control does not significantly moderate the relationship between professional ethics and audit decisions, nor between obedience pressure and audit decisions. These findings indicate that external factors, particularly obedience pressure, tend to be more dominant than internal control in influencing auditors’ decisions. In conclusion, strengthening professional ethics and maintaining auditor independence are crucial in improving audit decision quality. The study implies that organizations should enhance ethical training and create supportive environments to minimize undue pressure.

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