Education, Business, Management and Accounting, Business, Management and Accounting, Business, Management and Accounting
5
Scopus Publications
1017
Scholar Citations
18
Scholar h-index
24
Scholar i10-index
Scopus Publications
ENHANCING FINANCIAL SUSTAINABILITY OF RURAL BANKS IN BALI THROUGH SOCIAL CAPITAL, SERVICE INNOVATION, AND ORGANIZATIONAL CULTURE Ketut Tanti Kustina, I Gusti Bagus Wiksuana, Ni Luh Putu Wiagustini, Henny Rahyuda Banks and Bank Systems, 2025 This study explores rural banks’ efforts to leverage intangible assets, particularly organizational culture, to achieve financial sustainability. It examines how organizational culture influences service innovation and how social capital strengthens these relationships to support financial sustainability. The study utilized a quantitative research design targeting a population of 132 rural banks in Bali Province, Indonesia. Using a non-probability sampling technique, specifically saturation sampling, 131 valid samples were analyzed after excluding one due to unreliable data. Data were collected through survey questionnaires and analyzed using path analysis. The results indicate that organizational culture positively influences financial sustainability (path coefficient = 0.104, p = 0.027) and service innovation (path coefficient = 0.141, p = 0.015). Service innovation significantly enhances financial sustainability (path coefficient = 0.741, p = 0.000). Moreover, social capital strengthens the relationship between organizational culture and service innovation (interaction term coefficient = 0.167, p = 0.013) and contributes positively to financial sustainability (interaction term coefficient = 0.124, p = 0.019). However, social capital negatively impacts financial sustainability (path coefficient = –0.51, p = 0.000) and service innovation (path coefficient = –0.688, p = 0.000). These findings underscore the importance of fostering a robust organizational culture and prioritizing service innovation to overcome resource constraints and achieve financial sustainability. The study aligns with contingency theory, highlighting that optimal actions depend on the specific internal and external conditions faced by rural banks.
Increasing Business Growth Through Strategy Competency with Innovation as A Mediation Variable Quality Access to Success, 2025 This study aims to explore how innovation can mediate entrepreneurs' competencies of strategies to increase SME business growth at the Silver Crafts Business in Celuk Village, Gianyar Regency, Bali.A survey questionnaire was used to examine the hypothesized model of the study.The population used in this study is the entire silver handicraft industry of Celuk Village, which amounts to 115 industries.Sample selection in this study uses non-probability sampling, namely purposive sampling.The total number of questionnaires distributed was 89, with 89 respondents.Path analysis techniques were used to analyze the data and test the hypotheses.The results show that strategy competency positively and significantly influences business growth and innovation.Additionally, innovation has a positive and significant impact on business growth.Furthermore, innovation can mediate the influence of strategy competency on business growth.This indicates that strategy competency will impact business growth if mediated by innovation.This research shows the importance of developing strategic and innovation competencies in increasing business growth.Implementing innovation is crucial in optimizing strategic competencies' positive impact on business growth.
Branchless banking, third-party funds, and profitability evidence reference to banking sector in indonesia Journal of Advanced Research in Dynamical and Control Systems, 2019
RECENT SCHOLAR PUBLICATIONS
FINANCIAL SUSTAINABILITY RESEARCH TREND: BIBLIOMETRICS AND CONTENT ANALYSIS KT Kustina, IGA Tirtayani Erudio Journal of Educational Innovation 13 (1), 119-131 , 2026 2026
Behavioral Determinants of Balipay E-Wallet Adoption among Generation Z KT Kustina, KMK Dewi, NLP Sariani Jurnal Ekonomi dan Bisnis Jagaditha 13 (1), 1-10 , 2026 2026
Pengaruh Kinerja Keuangan dan Pajak Perusahaan Terhadap Return Saham Pada Perusahaan Sektor Industri Barang Konsumsi NWCS Pratiwi, PPRA Dewi, INGA Diatmika, KT Kustina Balance: Jurnal Akuntansi dan Manajemen 5 (1), 161-173 , 2026 2026
Pengaruh Keberadaan Dewan Komisaris Independen, Komite Audit, Dan Risk Management Disclosure Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Indeks LQ45 Di BEI) IMR Dwipayana, KT Kustina Warmadewa Management and Business Journal (WMBJ) 8 (1), 21-31 , 2026 2026
Pengaruh Struktur Permodalan, Dewan Komisaris Independen, Dan Pengungkapan Kinerja ESG Terhadap Nilai Perusahaan Di Sektor Makanan Dan Minuman Di Bursa Efek Indonesia GAP Utaman, KT Kustina Warmadewa Management and Business Journal (WMBJ) 8 (1), 32-41 , 2026 2026
The role of trust in mediating the influence of influencer marketing and online customer reviews on hmns perfume purchase decisions APDP Putri, KT Kustina EDUCTUM: Journal Research 5 (1), 5-15 , 2026 2026 Citations: 1
Pengaruh Penggunaan E-Money Sebagai Alat Pembayaran Terhadap Kepuasan Pengguna Tol Bali Mandara MR Pramudya, IN Sunarta, DMFP Sari, KT Kustina, PB Arnaya Al-Zayn: Jurnal Ilmu Sosial & Hukum 4 (1), 537-547 , 2026 2026
Pengaruh AI-Powered Recommendation dan Live Streaming terhadap Keputusan Pembelian di Tiktok Shop dengan Customer Trust sebagai Variabel Mediasi IGSB Waja, KT Kustina AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis 6 (1), 364-378 , 2026 2026
Pengaruh Performance dan Effort Expectancy Terhadap Adopsi E-Wallet dan Keberlanjutan UMKM Kelapa: Peran Moderasi Dari Literasi Keuangan Digital NPAD Prashanti, KT Kustina eCo-Buss 8 (2), 2205-2219 , 2025 2025
PENGARUH PENGGUNAAN CORETAX, TINGKAT PEMAHAMAN PERPAJAKAN, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA DENPASAR DENGAN PENGALAMAN PENGGUNAAN … NMC Putri, KW Laksmi, IGAAO Dewi, KT Kustina JAZ: Jurnal Akuntansi Unihaz 8 (2) , 2025 2025
TAX SOCIALIZATION AS A MODERATING VARIABLE OF NIK-NPWP IMPLEMENTATION ON TAXPAYER COMPLIANCE NKA Ameliasari, KT Kustina, PP Prawitasari JAZ: Jurnal Akuntansi Unihaz 8 (2) , 2025 2025
Adopsi Financial Technology, Literasi Keuangan, dan Keberlanjutan Coffee Shop di Kabupaten Badung: Peran Moderasi Dari Perceived Cost NKD Permatasari, KT Kustina Journal of Business, Finance, and Economics (JBFE) 6 (2), 153-168 , 2025 2025 Citations: 2
Pengaruh Kinerja Keuangan dan Struktur Modal Terhadap Nilai Perusahaan dengan Ukuran Perusahaan Sebagai Variabel Moderasi: Studi pada Perusahaan Manufaktur Sub Sektor Food and … NKP Febriyanti, IGAD Arlita, KT Kustina, PPRA Dewi As-Syirkah: Islamic Economic & Financial Journal 4 (4), 992-1006 , 2025 2025
Analisis Biaya Produksi Terhadap Keputusan Penetapan Harga Jual Pada Umkm Tenun Heybajo Di Labuan Bajo IB Andistan, PP Prawitasari, GPL Permana, KT Kustina Journal of Tax and Business 6 (2), 523-535 , 2025 2025
Apakah Masyarakat Masih Percaya LPD? Sebuah Studi Empiris NLA Yuliani, PP Prawitasari, KT Kustina Jurnal Akademi Akuntansi Indonesia Padang 5 (2), 251-262 , 2025 2025 Citations: 1
BISNIS DIGITAL in Green Business Model (https://www.researchgate.net/publication/396143772_BISNIS_DIGITAL_in_Green_Business_Model) dkk Syarifuddin Sulaiman, Yayan Hendayana, Ketut Tanti Kustina, Affandy ... 2025
Sinergi Kapabilitas Finansial, Modal Sosial, dan Modal Spiritual dalam Membangun Keberlanjutan Lembaga Perkreditan Desa Berbasis Adat di Bali KT Kustina, NKAP Septiani, PP Dewi, GD Prena Juara: Jurnal Riset Akuntansi 15 (2), 119-138 , 2025 2025
Increasing Business Growth Through Strategy Competency with Innovation as A Mediation Variable KT Kustina, PP Dewi, KW Laksmi, NKYAK Dewi QUALITY Access to Success 26 (206), 119-130 , 2025 2025
Pengaruh pengetahuan investasi, perceived value dan risiko investasi terhadap minat investasi emas digital PT Pegadaian Denpasar KT Kustina, S Maulani Jurnal Aplikasi Akuntansi 9 (2), 580-596 , 2025 2025 Citations: 8
MOST CITED SCHOLAR PUBLICATIONS
Branchless banking, third-party funds, and profitability evidence reference to banking sector in indonesia KT Kustina, GAAO Dewi, GD Prena, W Suryasa Jour of Adv Research in Dynamical & Control Systems,(11) 2, 290-299 , 2019 2019.0 Citations: 192
Analisis pengaruh financial distress, debt default, kualitas auditor, auditor client tenure, opinion shopping dan disclosure, terhadap penerimaan opini audit going concern pada … E Saputra, KT Kustina KRISNA: Kumpulan Riset Akuntansi 10 (1), 51-62 , 2018 2018.0 Citations: 85
Culture of tri hita karana on ease of use perception and use of accounting information system GAAO Dewi, KT Kustina Dewi, IGAAO, Dewi, IGAAP, Kustina, KT, & Prena, GD (2018). Culture of tri … , 2018 2018.0 Citations: 65
Manajemen risiko SY Anita, KT Kustina, Y Wiratikusuma, F Sudirjo, D Sari, I Rupiwardani, ... Jakarta: Global Eksekutif Teknologi , 2023 2023.0 Citations: 46
MSMEs credit distribution and non-performing loan towards banking companies profit in Indonesia KT Kustina Kustina, K., Dewi, I., Prena, G., & Utari, I.(2018). MSMEs Credit … , 2017 2017.0 Citations: 37
Pengaruh persepsi pelaku usaha tentang akuntansi, pengetahuan akuntansi, dan skala usaha terhadap penggunaan informasi akuntansi pada usaha mikro kecil dan menengah KT Kustina, LPS Utami Journal of Financial and Tax 2 (1), 13-31 , 2022 2022.0 Citations: 33
Pengaruh fee based income dan transaksi e-banking terhadap perubahan laba pada PT. Bank Pembangunan Daerah Bali PAKP Suardana, KT Kustina Jurnal Ilmiah Akuntansi Dan Bisnis 2 (2), 331-343 , 2017 2017.0 Citations: 33
Pengaruh penerapan branchless banking dan E-Banking terhadap kinerja keuangan sektor perbankan di Indonesia KT Kustina, YWW Sugiarto Jurnal Ilmiah Akuntansi dan Bisnis 5 (1), 116-128 , 2020 2020.0 Citations: 32
Implementasi PSAK 71 Januari 2020 dan profitabilitas perbankan di Indonesia KT Kustina, IGPNA Putra Jurnal Ilmiah Akuntansi Dan Bisnis 6 (1), 44-52 , 2021 2021.0 Citations: 30
Pengaruh Kinerja Lingkungan, Sensitivitas Industri, dan Ukuran Perusahaan, Terhadap Pengungkapan Corporate Social Responsibility di Perusahaan Manufaktur Yang Terdaftar di … T Kustina Krisna: kumpulan riset akuntansi 12 (1), 113-125 , 2020 2020.0 Citations: 28
Cashless society sebagai pemoderasi pengaruh fintech payment gateway terhadap kinerja keuangan UMKM di Kota Denpasar KT Kustina, WS Aji Moneter-Jurnal Akuntansi Dan Keuangan 10 (1), 32-41 , 2023 2023.0 Citations: 27
Sistem Akuntansi R Hasibuan, M Ilyas, L Hertati, E Saputra, BAH Lestari, KT Kustina, ... Global Eksekutif Teknologi , 2023 2023.0 Citations: 27
Sistem Informasi Manajemen KT Kustina, Nurhayati, E Pratiwi, et. al. Penerbit: Yayasan Cendikia Mulia Mandiri ;Batam; ISBN : 978-623-88234-5-1 1, 133 , 2022 2022.0 Citations: 22
Pengaruh Literasi Keuangan dan Sikap Peduli Lingkungan Terhadap Keputusan Investasi Hijau Generasi Z KT Kustina, IMAA Kurniawan, IGAD Utari WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) 23 (1), 25-35 , 2024 2024.0 Citations: 20
Minat mahasiswa akuntansi untuk mengikuti pendidikan profesi penilai ditinjau dari motivasi sosial, motivasi karir dan motivasi ekonomi R Saputra, KT Kustina Jurnal Ilmiah Akuntansi Dan Bisnis 4 (1), 73-80 , 2019 2019.0 Citations: 20
Manajemen Strategis MT Rambe, KT Kustina, R Fauzan, S Maya, B Harto, F Sudirjo Padang: PT. Global Eksekutif Teknologi , 0 Citations: 19
Tax sanctions, tax amnesty program, and tax obligation placement towards compliance report on corporate taxpayers GD Prena, KT Kustina, IGAAO Dewi, IGC Putra, RA Krisnanda International journal of social sciences and humanities 3 (1), 26-35 , 2019 2019.0 Citations: 18
Pengaruh fee based income terhadap perubahan laba perusahaan perbankan di bursa efek indonesia (studi pada 10 bank dengan laba terbesar di indonesia) KT Kustina, IGAAO Dewi Jurnal Riset Akuntansi (JUARA) 6 (4) , 2016 2016.0 Citations: 18
Dampak Konvergensi International Financial Reporting Standard (IFRS) Bagi Pelaporan Akuntansi Perusahaan di Indonesia KT Kustina Jurnal Ilmiah Manajemen Dan Akuntansi STIE Triatma Mulya 17 (2), 70-82 , 2012 2012.0 Citations: 17
Manajemen Konflik R Wikansari, SE Sri Mulyono, KT Kustina, JD Supraptiningsih, ... Cendikia Mulia Mandiri , 2022 2022.0 Citations: 13
