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All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of International Conference Proceedings Jurnal Inovasi Akuntansi
Putu Ayu Diah Widari Putri
Universitas Mahasaraswati Denpasar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

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Does The Dividend Policy Affect the Stock Price? I Komang Oka Permadi; I Kadek Bagiana; Putu Ayu Diah Widari Putri
Journal of International Conference Proceedings Vol 5, No 1 (2022): 2022 Malang ICPM Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i1.1464

Abstract

Stock prices have long been a fascinating topic for researchers, especially in the financial industry, in this digital era. Stock price fluctuations are caused by a variety of variables, one of which is corporate dividend distribution. Dividends are not only a source of income for investors, but they also serve as a barometer of a company's performance. Companies with a bigger market capitalization are better equipped to pay dividends than companies with a smaller market capitalization, hence this will affect the stock price. With firm size as the moderating variable, the point of this study is to re-examine and affirm the impact of dividend policy on stock prices. In this study, the population is manufacturing enterprises that listed on the Indonesia Stock Exchange in 2020. The sample was determined using a non-probability method and purposive sampling technique, and a total of 72 companies were collected. Path analysis is the analytical technique utilized. The findings of this study show that dividend policy has a positive impact on stock prices, and that firm size has no effect on dividend policy's impact on stock prices. Keywords: dividend policy, stock price, firm size, manufacturing company.
The Influence of Character, Capacity, and Collateral on the Causes of Non-Performing Loan Putu Ayu Diah Widari Putri; Nyoman Yudha Astriayu Widyari
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i1.8733

Abstract

Cases of Non-Performing Loan that have occurred in Indonesia to date are classified as a high percentage. Cases of Non-Performing Loan in Indonesia have increased since the COVID-19 pandemic. One of the credit providing institutions in Indonesia, namely cooperatives, is also facing problems related to a spike in Non-Performing Loan cases, especially during pandemic. By looking into the causes of non-performing loans, one can lower the risk of non-performing loans. Because basically, before providing credit services, banks must first analyse whether the prospective debtor can be trusted or relied upon. This type of research uses quantitative approach method with data collection techniques using research instruments in the form of questionnaires. Purposive sampling is the sampling technique used in this research for 157 people. The data analysis technique in this research uses multiple linear regression tests. The results of hypothesis testing in the research show that character has a negative effect on the causes of Artha Mandala Cooperative’s NPL, capacity has a negative effect on the causes of Artha Mandala Cooperative’s NPL, and collateral have a negative effect on the causes of Artha Mandala Cooperative’s NPL. That character, capacity, and collateral have a negative influence on the causes of Non-Performing Loan Artha Mandala Cooperative. The suggestions that can be given are to Artha Mandala Cooperative to carry out regular checks, such as once every 3 months or 6 months, regarding creditors' economic conditions to anticipate opportunities for credit congestion to occur.
HERDING BEHAVIOR IN STOCK INVESTMENT DECISION MAKING Nyoman Yudha Astriayu Widyari; Putu Ayu Diah Widari Putri; Ida Ayu Komang Tiara Pratistha Sari
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.410

Abstract

In general, decisions in investing in shares must be made with good consideration, because this concerns the returns and risks that will be obtained. However, in carrying out transactions, investors often behave irrationally, namely by simply following decisions taken by other investors, which is called herding behavior. Investors can herd even though they already have information or personal decisions that they have made, but they ignore this information and personal decisions and prefer to follow the decisions of groups or other people. Herding is one of the actions related to behavioral finance theory, namely the theory of financial decision making seen from a psychological perspective. This theory looks at the extent to which internal emotions will influence the decisions made by investors. In his actions, an investor can also carry out herding actions because they are influenced by market conditions that are occurring at that time. Apart from that, herding itself also has several types of herding that investors can do when making a stock investment decision
ANALYSIS OF CREDIT RESTRUCTURING POLICY IMPLEMENTATION IN THE FRAMEWORK OF NATIONAL ECONOMIC RECOVERY DUE TO COVID-19 Putu Ayu Diah Widari Putri; Nyoman Yudha Astriayu Widyari; Ida Ayu Komang Tiara Pratistha Sari
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.447

Abstract

The high credit risk during the Covid-19 pandemic requires effective solutions to maintain economic stability. To restore the economic and banking sectors, the government through the Financial Services Authority issued regulations to carry out credit restructuring. The aim of this research is to determine the implementation of credit restructuring policies and the criteria for debtors affected by Covid-19 who are entitled to credit restructuring at BPRs in Denpasar City. This research uses a case study research method. The results of this research show that the implementation of the restructuring policy due to Covid-19 provided by BPR in Denpasar City includes postponing interest payments, postponing principal payments and extending the term. Meanwhile, the criteria for debtors who are entitled to credit restructuring include all debtors who, according to the Bank's assessment of the submitted restructuring application, the debtor experiences problems in fulfilling their obligations because they are affected by the Covid-19 pandemic and the debtor has good business prospects to support credit quality and is able to fulfill their obligations after restructuring
Co-Authors I Kadek Bagiana I Komang Oka Permadi Ida Ayu Komang Tiara Pratistha Sari Nyoman Yudha Astriayu Widyari