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Samsudin Samsudin
Sekolah Tinggi Ilmu Ekonomi Yapis, Dompu, Indonesia
Economics, Econometrics & Finance

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The Impact of Online Population Administration Services on Improving the Quality of Public Services Nurfebryanti Nurfebryanti; Samsudin Samsudin; Lilis Marlina
Advances in Management & Financial Reporting Vol. 4 No. 2 (2026): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i2.810

Abstract

Purpose: This study aims to examine the relationship between online-based population administration services and public service quality at the Department of Population and Civil Registration (Dukcapil) of Dompu Regency. Research Method: This research employs a quantitative approach with a descriptive-associative design. Data were collected from 100 respondents who had used population administration services in Dompu Regency within the past year. The sampling technique used was accidental sampling. Primary data were obtained through Likert-scale questionnaires, supported by observations and documentation. Data were analyzed using regression-based techniques to explore relationships among variables. Results and Discussion: The findings reveal that online-based population administration services are positively associated with public service quality. The availability of digital services improves accessibility and efficiency, although their effectiveness is influenced by system stability, officers' responsiveness, and users’ digital literacy. Implications: The study highlights the importance of strengthening technological infrastructure and improving service responsiveness. It also suggests future research to incorporate additional variables and broader methodological approaches. Originality: This study contributes by emphasizing the contextual challenges of implementing e-government services at the local level, particularly in regions with infrastructural and user-readiness limitations.
Interest Rates and Service Quality as Factors Influencing Customers’ Decisions to Choose Time Deposits at Bank Perekonomian Rakyat Suci Madalena; Samsudin Samsudin; Desi Rubiyanti
Advances in Managerial Auditing Research Vol. 4 No. 3 (2026): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v4i3.940

Abstract

Purpose: This study aims to analyze the effects of interest rates and service quality on customers’ decisions to choose time deposits at BPR Monta Baru in Dompu Regency, Indonesia. Research Method: This study employs a quantitative approach grounded in positivist philosophy, with a population of 200 deposit account holders. Using the simple random sampling technique and the Slovin formula, a sample of 67 respondents was selected. Primary data were collected using a questionnaire and subsequently analyzed using multiple linear regression in SPSS. Results and Discussion: The research findings indicate that interest rates and service quality—both individually and jointly—positively and significantly influence customers’ decisions when choosing deposit products. Implications: These findings can serve as a basis for BPR management in formulating strategies to enhance the company’s competitiveness by offering competitive interest rates and improving service quality standards to maintain customer loyalty. Originality: The novelty of this study lies in its integration of Consumer Behavior Theory and the Marketing Mix to examine the factors influencing customer decisions at rural credit banks (BPRs) in regional areas, particularly following the implementation of nomenclature changes under Law No. 4 of 2023.
The Effect of Financial Performance on Firm Value, with Good Corporate Governance (GCG) as a Moderating Variable, in Manufacturing Companies Lita Arianti; Samsudin Samsudin; Lilis Marlina
Advances in Managerial Auditing Research Vol. 4 No. 3 (2026): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v4i3.994

Abstract

Purpose: This study aims to examine the effect of financial performance on firm value and evaluate the role of Good Corporate Governance (GCG) as a moderating variable. It hypothesizes that financial performance positively affects firm value, and GCG significantly strengthens this relationship. Research Method: A quantitative approach with an associative design was employed. The population comprised manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2024. Using purposive sampling, 384 valid observations were collected from annual reports. Data were analyzed using Moderated Regression Analysis (MRA) via Stata. Financial performance was proxied by Return on Assets (ROA), firm value by Price to Book Value (PBV), and GCG was measured using a multidimensional Corporate Governance Index (CGI) extracted through Principal Component Analysis (PCA). Results and Discussion: The empirical results indicate that financial performance (ROA) has a positive and significant effect on firm value (PBV). Furthermore, the interaction test confirmed that CGI significantly moderates and strengthens the positive impact of financial performance on firm value. Implications: Practically, these findings urge corporate management to strategically synergize profit maximization with robust governance mechanisms to optimize shareholder wealth. Policymakers can use this insight to refine adaptive GCG regulations, while future researchers are encouraged to explore other sectors such as banking or energy. Originality: This study offers originality by utilizing a composite Corporate Governance Index (CGI) to capture post-pandemic business dynamics, addressing the multidimensionality gaps found in prior research that heavily relied on partial GCG proxies.
Co-Authors Desi Rubiyanti Lilis Marlina Lita Arianti Nurfebryanti Nurfebryanti Suci Madalena