Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Studi Akuntansi, Keuangan, dan Manajemen
Umar Bakti
Universitas Mitra Indonesia, Lampung, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
AI-Based Digital Start-up Model through MSME Innovation, Digital Marketing Capabilities, Towards Creative Economy Competitiveness Umar Bakti; Maria Septijantini Alie; Iin Marliana
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 4 (2026): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i4.6290

Abstract

Purpose: This study aims to develop an AI-based digital start-up transformation model by examining the roles of technological literacy, student creativity, MSME innovation, and digital capability in enhancing competitiveness in Indonesia's creative economy. Research Methodology: A quantitative approach using Structural Equation Modeling (SEM) with SmartPLS was applied. Data were collected from 350 respondents, including students, MSME actors, and digital start-up entrepreneurs, to evaluate the relationships between key constructs. Results: The results show that technological literacy, student creativity, and MSME innovation have positive and significant effects on creative economy competitiveness. Digital capability serves as a strategic enabler that integrates digital resources and processes to improve productivity and innovation. Significant path coefficients were found for all proposed relationships, with technology literacy having the strongest effect on competitiveness. Conclusions: AI-based digital transformation plays a strategic role in strengthening the innovation ecosystem, improving operational efficiency, and enhancing competitive advantages in Indonesia’s creative economy sector. The integration of literacy, creativity, innovation, and digital capabilities forms a sustainable competitive framework. Limitations: This study is limited to the Indonesian creative economy, which may restrict its generalizability to other countries. Additionally, the cross-sectional design limited our ability to capture long-term transformation dynamics. Contributions: This study makes a significant theoretical contribution to the digital transformation and competitive advantage literature by integrating perspectives on technology literacy, creativity, and innovation in AI-based digital startups. It advances understanding of how these elements drive competitive advantage in the creative economy.
Analisis NIM, LDR, NPL, dan BOPO dalam Mempengaruhi ROA pada PT. BRI Rangga Patti Kesuma; Hasbullah Hasbullah; Maria Septijantini Alie; Andi Surya; Yudhinanto Yudhinanto; Eka Travilta Oktaria; Umar Bakti
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 2 (2025): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i2.3435

Abstract

Purpose: The study aims to analyze the influence of NIM, LDR, NPL, and BOPO on ROA at PT. Bank Rakyat Indonesia Tbk for the period 2016-2023. Research methodology: this study uses a quantitative method. The data analysis technique used in this study is multiple linear regression using the IBM SPSS version 25 program. The population in the study is quarterly financial reports, or in a year there are 4 (four) quarters (Q1, Q2, Q3, Q4), in the period 2016-2023. The sampling technique used in this study is saturated sampling, so that the number of samples is 32 samples according to the number of populations. Results: The results of this study show that increasing NIM will increase ROA in the company; LDR has a positive and significant effect on ROA, the results of this study show that increasing LDR will increase ROA in the Company; NPL has a negative and significant effect on ROA, the results of this study show that increasing NIM will decrease ROA in the Company; BOPO has a negative and significant effect on ROA, the results of this study indicate that increasing BOPO will decrease ROA in the company. Conclusion: Simultaneously, NIM, LDR, NPL and BOPO have a positive and significant effect on ROA, the results of this study indicate that in an effort to increase ROA, the factors that must be considered are the influence of NIM, LDR, NPL and BOPO. Limitations: This study is limited to only examining ROA, NIM, LDR, NPL and BOPO, further research can examine more broadly related to variables and research objects with a larger Company scale. Contribution: This study contributes to PT. Bank BRI Tbk, in an effort to increase ROA, it must pay attention to the important role of the NIM, LDR, NPL and BOPO ratios. So that the Company's performance can have implications for increasing the Company's performance.
Co-Authors Andi Surya Eka Travilta Oktaria Hasbullah Hasbullah Iin Marliana Maria Septijantini Alie Rangga Patti Kesuma Yudhinanto Yudhinanto