Journal of Accounting, Management and Islamic Economics

THE INFLUENCE OF SERVICE QUALITY AND THE APPLICATION OF ISLAMIC VALUES ON CUSTOMER SATISFACTION IN ISLAMIC BANK, A STUDY OF CUSTOMERS IN SUKMAJAYA SUB-DISTRICT

2025-05-21T02:44:51+00:00

This study aims to determine the relationship and the magnitude of the influence on service quality and the application of Islamic values on customer satisfaction at Islamic banks in Sukmajaya District. The method used in this research is quantitative method by distributing questionnaires and using multiple linear regression analysis techniques. The population in this study were Islamic bank customers with a research sample of 150 respondents spread across Sukmajaya district area. The results in this study indicate that both variables have a positive influence on customer satisfaction in Islamic banks, both partially tested and simultaneously tested. The two independent variables in this study, which is the variables of service and the application of Islamic values both have a strong influence on customer satisfaction in Islamic banks. Therefore, the results of this study are expected to be a consideration for the management of Islamic banks in Sukamjaya District in making decisions related to increasing the number of customers and are expected to be used as reference material for previous research.

PENGARUH PENGETAHUAN PRODUK, RELIGIUSITAS, KUALITAS PELAYANAN TERHADAP NIAT MENGGUNAKAN PRODUK KOPERASI SYARIAH (STUDI PADA KOPERASI SIMPUL BERKAH SINERGI SYARIAH)

2025-05-22T02:55:02+00:00

This study aims to examine and determine the magnitude of the effect of product knowledge, religiosity, and service quality on the intention to use the product of the sharia synergy knot blessing cooperative product. The method used in this research is quantitative with the distribution of questionnaires followed by data analysis. The data analysis method used is multiple linear regression analysis test, f test and t test. The sample in this study were members who used the product of the sharia blessing node cooperative with a total of 100 respondents. The results of this study indicate that partially product knowledge and religiosity have no effect on the intention to use the sharia blessing knot cooperative product, and the quality of service affects the intention to use the sharia blessing node cooperative product. Simultaneously, product knowledge, religiosity, and service quality together have a significant effect on the intention to use the sharia blessing knot cooperative product. The results of the three variables tested in this study, the service quality variable that has an influence compared to product knowledge and religiosity. Therefore, the implications of this research are the management of the sharia synergy blessing node cooperative management is expected to assist its transaction activities through the application, it can make it easier for its members to withdraw funds to invest in this Sharia cooperative.

ANALISIS PENGARUH E-SERVICE QUALITY DAN CITRA BANK TERHADAP LOYALITAS NASABAH PENGGUNA MOBILE BANKING BANK SYARIAH DI MASA PANDEMI COVID-19 DENGAN E-SATISFACTION SEBAGAI VARIABEL INTERVENING (STUDI KASUS PADA NASABAH PENGGUNAAN MOBILE BANKING SYARIAH MANDIRI, BANK BNI SYARIAH, DAN BANK BRI SYARIAH)

2025-05-22T03:54:03+00:00

Loyalitas nasabah adalah dasar bagi perusahaan untuk bertahan dan menghadapi persaingan. Pembentukan loyalitas nasabah menjadi penting untuk Bank Syariah Mandiri, BNI Syariah, dan BRI Syariah untuk dapat bersaing dengan bank konvensional karena layanan mobile banking ketiga bank Syariah tersebut masih jauh dibawah bank konvensional. Oleh karena itu, penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh E-service quality dan Citra Bank terhadap Loyalitas Nasabah pengguna mobile banking dengan E-satisfaction sebagai variabel intervening. Populasi dalam penelitian ini yaitu pengguna mobile banking dari Bank Syariah Mandiri, Bank BNI Syariah, dan Bank BRI Syariah dengan sampel penelitian berjumlah 100 responden yang tersebar di wilayah Jabodetabek. Teknik pengolahan data menggunakan analisis jalur dengan bantuan IBM Statistik SPSS 26. Hasil penelitian menunjukan bahwa e-service quality berpengaruh signifikan terhadap e-satisfaction, citra bank berpengaruh signifikan terhadap e-satisfaction, e-service quality dan citra bank secara simultan berpengaruh signifikan terhadap e-satisfaction, e-service quality berpengaruh signifikan terhadap loyalitas nasabah, citra bank berpengaruh signifikan terhadap loyalitas nasabah, e-satisfaction berpengaruh signifikan terhadap loyalitas nasabah, e-service quality, citra bank, dan e-satisfaction secara simultan berpengaruh signifikan terhadap loyalitas nasabah, e-service quality melalui e-satisfaction memiliki pengaruh yang signifikan terhadap loyalitas nasabah, dan citra bank melalui e-satisfaction memiliki pengaruh yang signifikan terhadap loyalitas nasabah.

PENGARUH RELIGIUSITAS, PRODUK, PROMOSI, DAN LOKASI TERHADAP MINAT MENABUNG MASYARAKAT PADA LEMBAGA KEUANGAN MIKRO SYARIAH (STUDI PADA KOPERASI SIMPAN PINJAM DAN PEMBIAYAAN SYARIAH BAITUL MAAL WA TAMWIL USAHA GABUNGAN TERPADU SIDOGIRI KANTOR CABANG KRAMAT

2025-06-10T07:40:33+00:00

This study aims to discuss the influences that influence the interest in society saving at Sharia Microfinance Institutions, study on KSPPS BMT UGT Sidogiri

Branch Office in Kramat Jati. The independent variables obtained from the preliminary survey results are Religiosity, Product, Promotion, and Location.

While the dependent variable obtained is the customer interest in saving. Methods of data analysis using multiple regression. The population is savings customers, with a sample of 100 respondents. The sampling technique used purposive sampling. By using a quantitative descriptive approach. The results of this study indicate that Religiosity has a significant positive effect on customer interest in saving, Product has a significant positive effect on customer interest in saving, Promotion has a significant positive effect on customer interest in saving, and Location has a significant positive effect on customer interest in saving.

PENGARUH BUDAYA ORGANISASI DAN LINGKUNGAN KERJA FISIK YANG MEMPENGARUHI PRODUKTIVITAS KERJA MELALUI KEPUASAN KERJA (STUDI PADA KARYAWAN PT. FRISIAN FLAG INDONESIA)

2025-05-26T07:52:50+00:00

This research aims to examine "The Influence of Organizational Culture and Physical Work Environment on Work Productivity Through Job Satisfaction (A Study on PT Frisian Flag Indonesia)." The independent variables in this study are organizational culture and physical work environment, while the dependent variable is work productivity. The intervening variable in this research is job satisfaction. Hypothesis testing in this study uses the PLS (Partial Least Squares) method with SmartPLS 4.0 software. Data collection techniques employed a questionnaire using Google Forms to gather respondent information. The sample for this study consists of employees in the production department under the operations director. The analysis results show that organizational culture has a positive and significant effect on work productivity. Job satisfaction has a positive and significant effect on work productivity. The physical work environment has a significant and positive effect on job satisfaction. The physical work environment also positively and significantly affects work productivity through job satisfaction.

PENGARUH ORIENTASI NASABAH TERHADAP KEPUASAN NASABAH DIMEDIASI OLEH KUALITAS PELAYANAN BANK MANDIRI JAKARTA CABANG CONDET

2025-05-27T03:17:03+00:00

The background to this research is based on the importance of customer orientation in increasing customer satisfaction in the banking sector, especially at Bank Mandiri Jakarta Condet Branch. In intense competition, banks must be responsive to customer needs and provide quality services to maintain customer satisfaction and loyalty. Previous research shows a relationship between customer orientation and customer satisfaction, but the role of service quality as a mediator has not been thoroughly explored. This research aims to examine the influence of customer orientation on customer satisfaction which is mediated by service quality. The research method used is a quantitative approach with a descriptive design. Data was collected by distributing questionnaires to 100 customers of Bank Mandiri Jakarta Condet Branch. The analysis technique used is Partial Least Squares (PLS) to test hypotheses and research models. The research results show that consumer orientation has a significant positive influence on consumer satisfaction. Apart from that, service quality is also proven to mediate the relationship between customer orientation and customer satisfaction. Data analysis shows that service quality plays an important role in strengthening the influence of customer orientation on customer satisfaction. This indicates that banks that are able to provide quality services, in accordance with their customers' needs, will be able to increase customer satisfaction significantly. The conclusion of this research is that service quality is an important factor that strengthens the relationship between customer orientation and customer satisfaction.

PENINGKATAN KINERJA KARYAWAN BERDASARKAN KERJASAMA TIM, KOMUNIKASI, DAN DISIPLIN KERJA (STUDI PADA KARYAWAN RESTAURANT KOREA MUJIGAE CABANG JABODETABEK BAGIAN OPERASIONAL)

2025-05-27T03:58:57+00:00

This research aims to examine improving employee performance based on teamwork, communication and work discipline. This research was canducted at the Mujigae Resto Jabodetabek branch in the Operations sections. Hypothesis testing in this research uses the PLS or Partial Least Square method with SmartPLS 4.0 software. The data collection technique uses a questionnaire distributed via Google form to collect respondent information. The sample in this study consisted of 34 employees of the Mujigae Resto Jabodetabek branch in the Operations department. The results of the analysis show that Teamwork, Communication and Work Discipline do not have a positive influence on Employee Performance.

PENGARUH KEPUASAN KERJA, STRES KERJA, DAN LINGKUNGAN KERJA TERHADAP TURNOVER INTENTION PADA KARYAWAN GENERASI Z (STUDI PADA KARYAWAN TETAP PT.XYZ)

2025-05-27T10:15:26+00:00

This research aims to examine "The Influence of Job Satisfaction, Job Stress, and Work Environment on Turnover Intention in Generation Z Employees (Study of Generation Z Employees, PT XYZ)". The independent variables in this research are Job Satisfaction, Job Stress, and Work Environment. Meanwhile, the dependent variable in this research is Turnover Intention. Hypothesis testing in this research uses the PLS or Partial Least Square method with SmartPLS 4.0 software. The data collection technique uses a Google Form application questionnaire to collect respondent information. The sample in this study was Generation Z Employees at PT XYZ. Gen Z employees from 1997-2012 in the 2023 period and 46 Respondent Gen Z Employees at PT XYZ. The results of the analysis show that the Work Environment has no effect on Turnover Intention, Job Satisfaction has a negative effect on Turnover Intention, and Job Stress has a positive effect on Turnover Intention.

PENGARUH PEMBERIAN KOMPENSASI, MOTIVASI, DAN BEBAN KERJA TERHADAP KEPUASAN KERJA (STUDI PADA KARYAWAN TETAP FUNDING AND RETAIL SALES DIVISION KANTOR PUSAT BANK X JAKARTA)

2025-05-31T07:24:00+00:00

Penelitian ini bertujuan untuk menguji “Pengaruh Pemberian Kompensasi, Motivasi dan Beban Kerja Terhadap Kepuasan Kerja (Studi Pada Karyawan Tetap Funding and Retail Sales Division Kantor Pusat Bank X Jakarta). Variabel independen pada penelitian ini adalah Kompensasi, Motivasi dan Beban Kerja sedangkan variabel dependen pada penelitian ini adalah Kepuasan Kerja. Pengujian hipotesis pada penelitian ini menggunakan metode PLS atau Partial Least Square dengan Software SmartPLS 3.0. Teknik Pengumpulan data menggunakan kuesioner aplikasi Google Form untuk mengumpulkan informasi responden. Sampel pada penelitian ini adalah karyawan tetap Kantor Pusat Bank X Jakarta yang berjumlah 70 orang pada divisi Funding and Retail Sales. Hasil analisis menunjukan Kompensasi berpengaruh positif dan signifikan terhadap Kepuasan Kerja, Motivasi berpengaruh terhadap Kepuasan Kerja, Beban Kerja Berpengaruh Negatif terhadap Kepuasan Kerja dan tidak signifikan.

PENGARUH LEADERSHIP STYLE, JOB SATISFACTION, EMPLOYEE ENGAGEMENT DAN FINANCIAL COMPENSATION TERHADAP TURNOVER INTENTION (STUDI PADA PT ASURANSI UMUM BUMIDA 1967)

2025-05-31T07:40:36+00:00

This study aims to examine and analyze the Influence of Leadership Style, Job Satisfaction, Employee Engagement, and Financial Compensation on Turnover Intention. The object of this research is employees at Head Office of PT Asuransi Umum Bumida 1967. The sample in this study consisted of 91 respondents. The analysis method used is Structural Equation Modeling using the SmartPLS Application version 4.1 and data collection method was using a questionnaires and interviews. The results of the analysis show that leadership style have a negative and significant influence on employee turnover intention, while job satisfaction and employee engagement have a positive and significant on employee turnover intention. And financial compensation have no influence on employee turnover intention.

PENGARUH KOMPETENSI, KOMPENSASI DAN PENGEMBANGAN KARIR TERHADAP KINERJA PEGAWAI PADA DINAS KESEHATAN KOTA BAUBAU PROVINSI SULAWESI TENGGARA

2025-06-12T09:33:03+00:00

Human resources for health (HR) is one of the sub-systems in the national health system that has an important role in providing quality services to the community, even though the adequacy of resources alone is not enough to ensure that an activity or program can run well. appropriate to place individuals in carrying out certain tasks according to their abilities and of course educational qualifications. This study aims to examine and analyze the effect of competence, compensation, and career development on employee performance in a positive and significant way. The research method used is a non-experimental analytic survey and Structural Equation Modeling (SEM) data analysis techniques and data processing using AMOS 20. The results showed that 3 variables which include competence, compensation, and career development proved to have a positive effect on employee performance. And the results of competency reliability tests and career development have the greatest influence on employee performance. And compensation variable is not so big influence on employee performance.

PENGARUH FOLLOWERSHIP, KOMITMEN ORGANISASI, DAN ALTRUISM TERHADAP KINERJA PEGAWAI NEGERI SIPIL DI KABUPATEN KEPULAUAN TANIMBAR (STUDI PADA SEKRETARIAT DAERAH)

2025-06-13T07:45:21+00:00

Human Resources (HR) has an important role as the driving force of the government organizational system, namely the humans who are in it, namely employees who work within the framework of their duties, functions and responsibilities. Performance in an organization is carried out by all human resources, both elements of leadership and employees. There are so many factors that can influence HR to carry out their performance, namely knowledge and skills, competencies, motivation, commitment, attitudes, and behaviors that can affect their performance. The aims of this study are as follows: (1) to find out the positive and significant influence between followership on the performance of civil servants in KKT. (2) determine the positive and significant effect of organizational commitment on the performance of civil servants in KKT. (3) determine the positive and significant effect of altruism on the performance of civil
servants in KKT. (4) determine the positive and significant effect between followership, organizational commitment, and altruism together on the performance of civil servants in KKT. The object of this research is Followership, Organizational Commitment and Altruism as independent variables and Employee Performance as the dependent variable. The design or type of research used is quantitative research with purposive sampling method and using the
Slovin formula with a total sample of 170. This study uses primary data and collected by questionnaire technique. The data analysis method used is the Scaling Method of Successful Interval and multiple regression modeling with an ordinary least squares (OLS) estimator. The results of this study can be concluded as follows: (1) There is a positive but not significant effect between the followership variable on the performance variable of civil servants in KKT,
(2) on the organizational commitment variable there is a positive and significant influence on the performance of civil servants in KKT, (3) On altruism variable was found to have a positive and significant effect on the performance of civil servants in KKT, (4) The variables of followership, organizational commitment, and altruism together had a positive and insignificant effect on the performance of civil servants in KKT. For future research, it is recommended to consider other factors that also influence employee performance in addition to followership factors, organizational commitment, and altruism, for example work culture, organizational climate, work motivation, and other factors and further research can also broaden the orientation of research on scope of a
larger organization or wider population, or conduct research on other local government organizations.

ANALISIS PENGARUH KEPEMIMPINAN TRANSFORMASIONAL, MOTIVASI BEKERJA & BUDAYA ORGANISASI TERHADAP KINERJA PEGAWAI PT ABC

2025-06-13T08:07:14+00:00

This study aims to determine the effect of transformational leadership, work motivation and
organizational culture on the performance of PT ABC employees. In order to minimize the
spread of the COVID-19 virus in the work environment and comply with applicable health
protocols, primary data collection was obtained using an online questionnaire via Google Form which was distributed in December 2020. This study used SEM data analysis techniques with the type of Partial Least Squares (PLS-SEM) and the number of respondents who participated was 42 respondents who were employees of PT ABC. Based on the results of the study, it was found that work motivation had a significant effect on the performance of PT ABC employees with a P-Value = 0.000 <0.05, while work motivation and organizational culture had no effect on the performance of PT ABC employees with a P-Value of 0.470 and respectively. 0.275, where both values are> 0.05.

PENERAPAN ENTERPRISE RISK MANAGEMENT (ERM) DALAM TRANSFORMASI ORGANISASI PENGELOLA TABUNGAN PERUMAHAN

2025-06-12T08:43:19+00:00

This study aims to analyze the implementation of BP Tapera's Enterprise Risk Management. This type of research is descriptive using qualitative and quantitative data obtained from primary and secondary data. Primary data were obtained by interviewing with purposive sampling at the job level

KDK and BP Tapera’s Team Leader. Secondary data were obtained from the BP Tapera Strategic Plan, RKAT 2020 and supporting documents. Data analysis using the ERM framework, balanced scorecard, the ratio of Operating Costs to Operating Income (BOPO) and sensitivity analysis using crystall ball software. The results showed that: (1) The risks with the high risk category faced by BP Tapera were ineffective budget planning processes and the transfer of ex-Bapertarum funds was not according to the plan (2) The risk of an ineffective budget planning process has a significant impact on the achievement of strategic objectives, the availability of tools development and implementation of good governance with an efficient BOPO ratio and the risk of transferring ex-Bapertarum funds that are not in accordance with the plan has a moderate impact on strategic goals comprehensive, integrated, consistent, accountable, transparent and sustainable (3) Priority handling to minimize the risk of Ineffective Budget Planning Process, namely organizational design and completeness of gov

ernance, preparation of physical infrastructure needs, implementation of Information Technology Systems to support services and operations, internal and external policies and regulations of BP Tapera, planning and ratification of RKAT , the design of the operating model for operations, and assessment and recruitment of human resources. Meanwhile, the priority of risk mitigation is to minimize the risk of Transfer of Funds Not according to Planning, namely the transfer of funds from former Bapertarum-PNS to BP Tapera, return of participant savings, and Migration & updating of membership data.

ANALISIS MINAT KERJA DAN PROGRAM MAGANG TERHADAP KESIAPAN KERJA (STUDI TERHADAP MAHASISWA STIE INDONESIA BANKING SCHOOL)

2025-05-27T07:26:36+00:00

Work readiness is crucial in preparing human resources for the sustainability of the industry, efforts need to be made to obtain optimal results, in order to improve the research, the objects used as research materials are students of STIE Indonesia Banking School batch 2019 and 2020, with the title of the research "Analysis of the Influence of Work Interest and Internship Programs on Work Readiness" aims to analyze field facts regarding the influence of work interest on work readiness and the influence of internship programs on student work readiness. This research uses a quantitative method, namely by distributing questionnaires in the form of G-forms to target respondents. Then the samples obtained were processed with a data processing system, namely Smart PLS, the total respondents who filled out the questionnaire were 107 people. After processing and testing the data, the results of this research indicate that work interest affects work readiness with positive significance and internship programs affect work readiness with positive significance, so that the hypothesis in this research are valid because both exogenous variables affect endogenous variables.

ANALISIS PENGARUH RISK BASED BANK RATING DALAM MEMPREDIKSI FINANCIAL DISTRESS PADA BANK PEMBANGUNAN DAERAH PERIODE 2015-2020

2025-05-31T08:17:59+00:00

Penelitian ini bertujuan untuk mengetahui pengaruh NPL, LDR, ukuran dewan direksi, dewan komisaris independen, ROA dan CAR dalam memprediksi financial distress pada Bank Pembangunan Daerah periode 2015 - 2020. Sampel dalam penelitian ini menggunakan BPD yang terdaftar di ASBANDA sehingga diperoleh sebanyak 22 BPD. Hasil yang diperoleh dalam penelitian ini adalah variabel NPL berpengaruh signifikan positif terhadap financial distress pada masa sebelum covid19 dan tidak berpengaruh pada saat covid19, variabel LDR tidak berpengaruh terhadap financial distress pada masa sebelum dan saat covid19, ukuran dewan direksi tidak berpengaruh terhadap financial distress pada sebelum covid19 tetapi berpengaruh negatif pada saat covid19, dewan komisaris independen tidak berpengaruh terhadap financial distress pada masa sebelum covid19 tetapi berpengaruh negatif pada saat covid19, ROA tidak berpengaruh terhadap financial distress pada masa sebelum dan saat covid19 dan CAR berpengaruh positif terhadap financial distress pada masa sebelum covid19 tetapi berpengaruh negatif terhadap financial distress pada saat covid19.

CORPORATE SOCIAL RESPONSIBILITY, CORPORATE GOVERNANCE DAN NILAI PERUSAHAAN BANK UMUM DI INDONESIA

2025-05-31T09:18:32+00:00

This study examines the effect of Corporate Social Responsibility (CSR), Audit Committee, Institutional Ownership, and Self Assessment on Firm Value, as measured by the Tobin's Q ratio. CSR is measured using the natural logarithm of CSR costs, Audit Committee is measured by the number of audit committee meetings, Institutional Ownership is measured by the percentage of institutional share ownership of outstanding shares, and Self Assessment is measured by the assessment score carried out by the company. The population of this study were banking companies listed on the Indonesia Stock Exchange for the period 2020-2022. This study used a purposive sampling technique, resulting in 42 companies with a total sample of 126 observations. The method in this study is quantitative, using secondary data taken from the company's financial statements accessed through the Indonesia Stock Exchange. The data was processed using E-Views 12 with multiple linear regression analysis techniques, using a random effect model. The results showed that Self Assessment and Audit Committee had a significant effect on firm value, while CSR and Institutional Ownership did not show a significant effect on firm value.

PENGARUH CAPITAL INTENSITY, PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI PERIODE 2018-2022

2025-06-03T08:10:16+00:00

Tax avoidance is an act of tax savings that is within the scope of tax law in accordance with the law. Capital Intensity (CIR), Profitability (ROA), and Leverage (Debt Ratio) are used as independent variables in this study, which are thought to have an impact on tax avoidance (Tax Avoidance) as the dependent variable. This research will be conducted on manufacturing companies in the goods and consumption sectors that have been listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. Company data is obtained by accessing the Indonesian Stock Exchange website. Sampling in this research used purposive sampling technique. The number of samples is 50 companies with a total of 250 observations. The data in this study were analyzed using multiple linear analysis techniques. The results of this study indicate that the Capital Intensity variable not has a negative effect on Tax Avoidance, the Profitability variable not has a negative effect on Tax Avoidance and the Leverage variable has a negative effect on Tax Avoidance.

ANALISIS PENGARUH CAPITAL ADEQUACY RATIO (CAR), LOAN TO FUNDING RATIO (LFR) DAN BEBAN OPERASIONAL PADA PENDAPATAN OPERASIONAL (BOPO) TERHADAP RETURN ON ASSET (ROA) PADA BANK PEMBANGUNAN DAERAH

2025-06-04T07:37:48+00:00

The purpose of this study was to determine the effect of Capital Adequacy Ratio (CAR), Loan to Funding Ratio (LFR) and Operational Expenses on Operational Income (BOPO) on Return On Assets (ROA) at Regional Development Banks. Purposive Sampling was chosen as the sampling method in this study. The population in this study were 26 regional development banks in Indonesia for the 2014-2019 period. The method in this research uses multiple linear regression analysis method with a significance level of 5%. The hypothesis in this study is based on previous research and various other supporting theories that are processed using Eviews-9. The results of this study indicate that the bank's Capital Adequacy Ratio (CAR) has no effect on the Return on Assets (ROA) for the Regional Development Bank industry, the bank's Loan to Funding Ratio (LFR) has no effect on the Return On Asset (ROA) for the Regional Development Bank industry Operational Costs to Operational Income (BOPO) of banks have a significant effect with a negative relationship to Return On Assets (ROA) for the Regional Development Bank industry.

PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, NET INTEREST MARGIN, LOAN DEPOSIT RATIO, DAN NON PERFORMING LOAN TERHADAP NILAI PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA SEKTOR PERBANKAN DIGITAL DI INDONESIA)

2025-06-04T07:53:29+00:00

This study aims to determine and examine the effect of capital structure, company size, net interest margin, loan deposit ratio, and non-performing loans on firm value. The population in this study is The Digital Banking sector in Indonesia is listed on the Indonesia Stock Exchange for the period 2016 – 2021. The purposive sampling technique was used in determining the sample in the study to obtain 5 digital banking companies. Data were obtained from secondary data on the annual reports of companies listed on the Indonesia Stock Exchange 2016 - 2021. The analytical technique used in this study is panel data analysis. The results of this study indicate that the capital structure proxied using CAR has a positive effect on firm value, then firm size, Net Interest Margin, Loan Deposit Ratio, and Non-Performing Loans have no effect on firm value. In research using this model, it shows insignificant results because the financial ratios of digital banking easily experience trust issues, such as during a pandemic, the share price soared because people believe digital stocks are immune from a pandemic crisis, but now the pandemic is over and digital banking stocks are starting to be abandoned by investors, the share price continues to decline.

KETERKAITAN INTANGIBLE ASSET, DEBT CONTRACT DAN EXCHANGE RATE TERHADAP TRANSFER PRICING

2025-05-23T02:08:05+00:00

The purpose of this study is to determine and analyze the effect of Intangible Asset, Debt Contract, Exchange Rate and Firm size as control variable to Transfer Pricing. The sample selection using purposive sampling method and the sample of this research are 12 Mining Multinational Companies listed in Indonesian Stock Exchange (IDX). The data are obtained from secondary data of annual report of basic and Mining companies listed in Indonesia Stock Exchange in 2014-2019. The analysis technique used in this research is binary logistic regression analysis. The hypothesis in this study is based on previous research and various other supporting theories. The results of this study indicate that the Intangible Asset is negatif significant to the transfer pricing and the rest of variables are not significant to the transfer pricing.

PENGARUH KINERJA KEUANGAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEl) PERIODE 2015-2019

2025-06-05T04:41:05+00:00

This year the whole world is facing the COVID-19 pandemic, which has an impact on all companies, one of which is banking companies in Indonesia. During this pandemic, companies experienced a decline in their financial performance. However, Prior to the COVID-19 pandemic, the financial performance of banking companies in Indonesia experienced an increase. This study aims to analyze the effect of financial performance and Corporate Social Responsibility on firm value. The sample in this study was selected using a purposive sampling method so that there are 34 banking companies listed on the Indonesia Stock Exchange (IDX) used in this study. The variables used in this study are Return on Assets. Economic Value Added, Non-performing Loans, and Corporate Social Responsibility. The results in this study indicate that Economic Value added and Corporate Social Responsibility have positive and negative effects, while Return on Assets and Non-Performing Loans have no effect on Firm Value.

ANALISIS KINERJA KEUANGAN MENGGUNAKAN METODE DU PONT SYSTEM (STUDI KASUS PADA 8 BANK YANG DIAKUISISI OLEH KOREA SELATAN YANG ADA DI INDONESIA PERIODE TAHUN 2018 – 2023)

2025-06-10T03:00:19+00:00

Research on post-acquisition financial performance is important, as changes in ownership can impact market position, networks, and operational efficiency of banks regarding the financial performance of seven Korean-acquired banks in Indonesia during the period of 2018-2023. The method used is the DuPont system, focusing on three performance indicators: Net Profit Margin
(NPM), Total Asset Turnover (TATO), and Return on Investment (ROI). The population of the study consists of banks listed on the Indonesia Stock Exchange, with samples taken based on criteria of publicly accessible and audited financial reports. The data used is quantitative from annual financial statements. The results of the analysis using descriptive quantitative techniques reveal
the financial performance of each bank. There are significant differences in financial performance among banks, with PT KDB Tifa Finance Tbk showing the best results, while PT Bank KB Bukopin Tbk and PT Bank Oke Indonesia exhibit poor performance. These findings highlight the importance of external risk analysis for a more comprehensive performance evaluation.

ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH INDONESIA (BSI) SEBELUM DAN SESUDAH MERGER

2025-05-27T04:13:49+00:00

Penelitian ini bertujuan untuk menganalisis kinerja keuangan Bank Syariah Indonesia (BSI) sebelum dan sesudah proses merger pada tahun 2021. Subyek penelitian ini adalah Bank Syariah Indonesia yang didirikan melalui penggabungan beberapa bank syariah di Indonesia. Periode penelitian ini dimulai tahun 2018 hingga tahun 2023 dan berfokus pada data laporan keuangan tahunan yang diperoleh dari Bank Syariah Indonesia dan situs resmi Bank Indonesia. Metodologi yang digunakan dalam penelitian ini adalah analisis kuantitatif dengan menggunakan pendekatan statistik untuk menguji hipotesis mengenai perubahan kinerja keuangan. Temuan menunjukkan bahwa terdapat perbedaan signifikan pada kinerja keuangan BSI sebelum dan sesudah merger, sehingga memberikan wawasan penting mengenai dampak merger terhadap efisiensi dan profitabilitas bank syariah. Kesimpulan dari penelitian ini adalah hasil analisis dapat menjadi acuan bagi pengambil kebijakan dan pengelola bank syariah dalam menyusun strategi yang lebih baik untuk meningkatkan kinerja keuangan di masa depan.

ANALISA PENGARUH FAKTOR-FAKTOR FUNDAMENTAL DAN RISIKO SISTEMATIK TERHADAP HARGA SAHAM PERBANKAN YANG LISTED DI BURSA EFEK INDONESIA TAHUN 2016-2020

2025-06-10T08:31:17+00:00

Penelitian ini bertujuan untuk menganalisa pengaruh faktor-faktor fundamental dan risiko sistematik terhadap harga saham perbankan yang listed di Bursa Efek Indonesia tahun 2016-2020. Untuk mengetahui apa saja yang berpengaruh terhadap harga saham secara keseluruhan mulai dari makroekonomi sampai internal perusahaan. Data yang diambil merupakan data publish secara triwulan dari tahun 2016 sampai 2020 dengan kode saham bank yang terpilih meliputi BBCA, BBNI, BBRI, BJBR, BJTM, dan BMRI. Analisa data dilakukan dengan menggunakan software SPSS. Analisa makroekonomi pada uji signifikansi parsial menghasilkan pertumbuhan PDB dan Indeks Dow Jones berpengaruh positif terhadap harga saham yang diwakili JK-FINA, pada uji signifikansi simultan analisa Makroekonomi pada penelitian ini berpengaruh signifikan terhadap harga saham yang diwakili oleh JK-FINA, sedangkan pada analisa perusahaan pada uji signifikanasi parsial menghasilkan ROE dan Beta berpengaruh negatif pada harga saham. Variabel lain yaitu EPS, PBV, PREDJKFINA berpengaruh positif pada harga saham, lalu DY tidak berpengaruh terhadap harga saham, dan pada uji signifikansi simultan analisa perusahaan pada penelitian ini juga berpengaruh terhadap harga saham.

PENGARUH MODAL INTELEKTUAL PENGELOLA REKSA DANA TERHADAP RETURN DAN RISIKO REKSA DANA SAHAM DI INDONESIA PADA TAHUN 2019

2025-05-27T09:41:19+00:00

This study aims to help beginner mutual fund investors in analyzing equity funds by knowing the characteristics of fund managers who tend to manage equity funds with outperforming performance and can minimize the total risk of the equity funds they have managed. The lack of knowledge on how to manage their funds is one of the reasons why investors choose equity funds. However, there is not a guarantee that the equity fund will have a better performance than the market. So that investors can suffer losses if they choose the wrong equity fund which was managed by the incompetent investment manager. This study uses a sample of 431 professional fund managers from 68 equity funds with outperforming performance in 2019.Using the multiple linear regression analysis method, this research has the results that a fund manager who has an economic education or having a CFA certification, can increase the value of excess return. Besides, by having a background in economic education, these managers can reduce the total risk of equity mutual funds they manage. However, the more experienced fund manager tends to have a higher total risk and a lower value of the excess return.Meanwhile, there are insignificant results on the value of excess return and the risk of equity funds if the fund manager has a technical education background or completing his education in the top 10 universities in Indonesia.

PENGARUH PROFITABILITAS DAN KEPEMILIKAN MANAJERIAL TERHADAP RETURN SAHAM PERUSAHAAN SUBSEKTOR FOOD AND BEVERAGE DI INDONESIA: SEBELUM DAN MASA PANDEMI COVID-19

2025-06-05T07:53:28+00:00

This study aims to determine the effect of Earning Per Share and Managerial Ownership on Stock Returns with the Covid-19 Pandemic as moderating variables for independent variables.The research sample consisted of 18 food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2016-2020. The data analysis technique used was descriptive statistics, classical assumption test and multiple linear regression analysis. The results of the study state that Earning Per Share has a positive effect on Stock Return, Managerial Ownership has a positive effect on Stock Return, the Covid-19 Pandemic does not affect Earning Per Share on Stock Return, the Covid-19 Pandemic does not affect Managerial Ownership on Stock Return. The results of the study have implications for the company to increase the value of Earning Per Share by preparing strategies and increasing managerial ownership where this will encourage investor confidence to invest in the company.

PENGARUH HARGA, KUALITAS PRODUK DAN E-SERVICE QUALITY TERHADAP KEPUTUSAN PEMBELIAN PADA E-COMMERCE TOKOPEDIA (STUDI KASUS DI WILAYAH DKI JAKARTA)

2025-05-23T02:55:14+00:00

Tokopedia is one of the fastest growing e-commerce companies and has become a unicorn that is influential not only in Indonesia but also in Southeast Asia. In providing prices, product quality is an important key for Tokopedia. In addition, providing good e-service quality is also able to keep consumers from switching to other e-commerce. Therefore, this study aims to examine the effect of price, product quality, and e-service quality on purchasing decisions at Tokopedia e-commerce in the OK/ Jakarta area. In this study using quantitative methods by distributing questionnaires via google form. The research sample is a community in the OK/ Jakarta area of 100 samples and uses multiple linear regression tests which will be processed using SPSS 25. The results show that partial price, product quality, and e-service quality have an influence on purchasing decisions on Tokopedia e-commerce. While the simultaneous test results state that all variables influence purchasing decisions on Tokopedia e-commerce.

ANALISIS DAMPAK DARI SOCIAL PRESENCE, INTERACTIVITY, ATTRACTIVENESS DAN EXPERTISE PADA FLOW TERHADAP PURCHASE INTENTION DAN CONTINOUS WATCHING INTENTION LIVE STREAMING TIKTOK SHOP

2025-06-03T03:24:36+00:00