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Pengaruh Nilai Tukar Terhadap Kinerja Keuangan Pt Darma Henwa Tbk Istiono; Dava Rizqi Al Fajri; Azarya Bartholomeus Djonien
Jurnal Ilmu Manajemen dan Akuntansi Nusantara Vol. 2 No. 2 (2026): JIMAKUN - Juli
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jimakun.v2i2.1703

Abstract

This study aims to analyze the impact of the exchange rate (IDR/USD), interest rates (BI Rate), coal prices, global inflation, and liquidity (Current Ratio) on the financial performance of PT Darma Henwa Tbk, proxied by Return on Assets (ROA). The study employs multiple linear regression analysis using quarterly data from 2018 to 2025, sourced from financial reports from the Indonesia Stock Exchange (IDX), Bank Indonesia, and Bloomberg. The results indicate that coal prices and liquidity have a significant positive effect on ROA, whereas the exchange rate, interest rates, and global inflation have a significant negative effect. The model yields a coefficient of determination (R²) of 0.782, indicating that 78.2% of the variation in ROA can be explained by these five variables. These findings support the relevance of Signaling Theory and Arbitrage Pricing Theory within the Indonesian mining services sector and offer strategic implications for management regarding exchange rate risk mitigation and liquidity management.
PENERAPAN MANAJEMEN BANK DALAM TRANSAKSI NON-TUNAI MELALUI PENGGUNAAN QRIS BCA Ida Ayu Nuh Kartini; Dava Rizqi Al Fajri; Randy Dwi Tinara; Adi Rahmad; Erlangga Rifki Saputra
BESIRU : Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2026): BESIRU : Jurnal Pengabdian Masyarakat, Januari 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/besiru.v3i1.2195

Abstract

The development of digital banking has transformed payment systems, particularly through the implementation of cashless transactions. Banking management plays an important role in ensuring efficiency, service quality, and transaction security in digital payment systems. One of the widely used digital payment instruments in Indonesia is the Quick Response Code Indonesian Standard (QRIS). Bank Central Asia (BCA), as a national private bank, provides QRIS services integrated with mobile banking applications. This community service activity aims to improve public understanding of banking management implementation through the use of QRIS BCA as an object of study. The methods used include socialization, practical assistance, and interactive discussions. The results show an increase in public awareness of operational efficiency, service management, and risk control in cashless transactions. This activity is educational and independent in nature and does not represent the official policy of PT Bank Central Asia Tbk.