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Ak. S.E. Desak Nyoman Sri Werastuti .
Universitas Pendidikan Ganesha
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences

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Journal : Jurnal Bisnis dan Akuntansi

 1 
LEVERS OF CONTROL, CATUR PURUSA ARTHA AND FINANCIAL PERFORMANCE OF VILLAGE CREDIT INSTITUTIONS: BELIEF SYSTEM VERSUS RELIGIOUS VALUES I Made Pradana Adiputra; Desak Nyoman Sri Werastuti
Jurnal Bisnis dan Akuntansi Vol. 26 No. 1 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i1.2469

Abstract

This research aims to provide empirical evidence about the influence of levers of control (LoC) and their interactions in Catur Purusa Artha on the financial performance of Village Credit Institutions. Using a quantitative approach through a survey (filling out a questionnaire) by 17 Village Credit Institution units via a Google form link, responses were obtained from 51 people consisting of pemucuk, petengen and penirik (non-probability sampling) petengen. Data analysis uses OLS regression and moderated regression analysis (MRA). The research results show that levers of control have a positive effect on the financial performance of Village Credit Institutions. The results of the analysis of the interaction between LoC and the catur purusa artha value have no effect on the financial performance of Village Credit Institutions. The research results show that there is friction between the values of the Catur Purusa Artha organization and the belief system on LoC. The possibility of measuring aspects of organizational values that are indicated to be the cause of the interaction test results cannot be proven in this research. Limitations of the sample and respondents also mean that the research results may not match those expected in the research hypothesis. Evaluation of the use of the Catur Purusa Artha value questionnaire instrument needs to be considered for further research. The implications of research findings show that religious values and belief systems have strength in the implementation of LoC which have an impact on the financial performance of Village Credit Institutions. The role of religious values, namely catur purusa artha, has not been tested much on the effectiveness of LoC.
Co-Authors A.A. Risky Perdana Adi Suryo Hutomo Agung Sutoto Agungdwi Ananda Agus Wahyudi Salasa Gama Ak. S.E. Nyoman Ari Surya Darmawan . Anandya, Candra Restalini Anantawikrama Tungga Atmadja Anantawikrama Tungga Atmadja,SE,Ak.,M. . Ardana, Ari Bawa Ari Bawa Ardana Aryani, Dessy Candra Restalini Anandya Desak Nyoman Widia Novitasari . Dessy Aryani Dhelia Dayu Anasthasia Dhelia Dayu Anasthasia . Dr. Edy Sujana,SE,Msi,AK . Edy Sujana Eko Wahyono Ernany Dwi Hastuty Gede Adi Yuniarta Gede Nova Pratama ., Gede Nova Pratama Gede Rama Laksana Putra I Gusti Ayu Made Pradnyani Utami I Gusti Ayu Purnamawati I Kadek Dedy Suryatna I Kadek Subrata I Kadek Surya Wibawa Wibawa I Made Pradana Adiputra I Nyoman Jagra Sujatnika Kadek Aris Dwi Pratama . Kadek Ayu Indrayani Kadek Dian Sudiari Kadek Evi Resita Dewi . Kadek Mega Utami Kadek Puspa Yuliani . Kadek Ratna Mustika Sari . kadek_payas suputra Ketut Semadiasri . Komang Agem Wismanjaya Komang Arlina Komang Budi Amanta ., Komang Budi Amanta Komang Dandy Andriadi Komang Kristina Dewi Komang Noviriantini ., Komang Noviriantini Komang Rudiarsiki ., Komang Rudiarsiki Komang Tri Wahyuni . Komang Tri Yasrawan Komang Tri Yasrawan Komang Trisna Sari Dewi ., Komang Trisna Sari Dewi Kristiani, Luh Alin Kusuma, Putu Septa Lucy Sri Musmini Luh Alin Kristiani Luh Arshantya Maha Saputri Luh Putu Diah Septiari Luh Putu Ratna Pratiwi Luh Sugiani . Luh Wina Arisandi . Made Bella Martina ., Made Bella Martina Made Wina Sanjani Made Winda Senitasari . Maulidatul Mufarrocha ., Maulidatul Mufarrocha Mertyani Sari Dewi ., Mertyani Sari Dewi Mila Wirayanti Putu ., Mila Wirayanti Putu Milla Permata Sunny . Ni Kadek Aprina Asriani Ni Kadek Sinarwati Ni Wayan Rustiarini Nyoman Trisna Herawati Pratiwi, Luh Putu Ratna Putri, Rianita Putu Agus Sugiarta Putu Diana Aginia Lestari ., Putu Diana Aginia Lestari Putu Eka Damayanti ., Putu Eka Damayanti Putu Indra Prayudha Saputra ., Putu Indra Prayudha Saputra Putu Megarani Sukarini Putri Putu Meliani Putu Raras Cancerlya Rakesa Putu Septa Kusuma Putu Sri Mertayani ., Putu Sri Mertayani R.A. Rahayu Suryanti Reza Amarta Prayoga Rianita Putri Rumanintya Lisaria Putri Sanjani, Made Wina Saptana Sonia Pratiwi Subrata, I Kadek Sudiari, Kadek Dian Sugiarta, Putu Agus Utami, I Gusti Ayu Made Pradnyani Wahyu Purwanto Wivina Christianti Pratiwi .