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Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Published by Arka Institute
ISSN : 28305175     EISSN : 28306058     DOI : https://doi.org/10.55904/co-creation
Core Subject : Economy,
Economics, Econometrics & Finance
This journal covers various topics of economic and business activities, but is not limited to development topics and aspects of accounting and investment, including (but not limited to) the following topics: Economics, Monetary, Finance and Banking, Public Economics, Development Economics, Regional Economics, International Economics, Financial Accounting, Management Accounting, Public Sector Accounting, Sharia Accounting, Accounting Information Technology, Auditing, Capital Markets, Corporate Governance, Financial Management, Taxation , Management, Financial Management, Human Resource Management, Entrepreneurship, Taxation and Public Sector Accounting International Business, Accounting Information Systems, Financial Accounting Accounting, Management Behavior Accounting, Cooperatives and SMEs, Cooperatives and SMEs Accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 12 Documents
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Search results for , issue "Vol. 2 No. 4 (2024): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis" : 12 Documents clear
Determinan curahan jam kerja sektor publik perempuan pedagang bunga di pasar bunga Taman Sari Dewi, Ni Putu Nia Kharisma; Marhaeni, Anak Agung Istri Ngurah
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 2 No. 4 (2024): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v2i4.1143

Abstract

The purpose of this study is to analyze the simultaneous and partial influence of the number of consumers, women's contribution to family income, socio-economic conditions, the concept of work in Hinduism, and the intensity of traditional activities on the outpouring of working hours of female flower traders at Taman Sari Flower Market. Also, to analyze the role of the intensity of traditional activities in moderating the influence of the concept of work in Hinduism on the outpouring of working hours of female flower traders at Taman Sari Flower Market. The number of samples was 77 female flower traders. The design of this study used a quantitative approach in the form of associative. Data were collected using observation and interview methods, data analysis was carried out using moderated regression analysis. The results showed that all factors, including the number of consumers, women's contribution to household income, socio-economic conditions, the concept of work in Hinduism, and the intensity of traditional activities, had a positive and significant impact on the working hours of female flower traders. It can be concluded that the higher the factors that affect the outpouring of working hours, the working hours will increase, and vice versa.
Behavioral finance dalam pengambilan keputusan keuangan pada umkm di Provinsi Bali Laksmana, Komang Agus Rudi Indra
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 2 No. 4 (2024): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v2i4.1147

Abstract

This study examines the role of behavioral finance of MSMEs in Bali province in making financial decisions, both financing decisions, investment and profit distribution policies. This study uses a quantitative research design, which is based on the positivist paradigm. This study was conducted first using in-depth interviews since conducting the initial survey and distributing questionnaires to respondents and then calculating three financial ratios to assess the quality of financial decisions. Furthermore, a quantitative analysis was carried out based on multivariate analysis using a structural equation model or SEM (structural equation modeling) based on Partial Least Square (PLS). The respondents selected in the study came from real sector MSMEs that received financing from the banking sector as many as 212 MSMEs. The results of the study showed that behavioral finance had a negative and significant effect on the company's financial decisions, which were stated as negative and significant. It can be concluded that the increase in Behavioral Finance as measured by Overconfidence, Representativeness, Herding, Anchoring, Cognitive Dissonance, Regret Aversion, Gambler's Fallace, Mental Accounting, Hindsight can reduce the quality of financial decisions as measured by the debt to asset ratio, capital structure ratio and retention ratio.

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