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Yohanes Kevin Lukna
Universitas Pembangunan Panca Budi
Economics, Econometrics & Finance Engineering

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Faktor-Faktor Yang Mempengaruhi UMKM Untuk Menggunakan QRIS Sebagai Metode Pembayaran Dalam Proses Akuntansi Edya Nashwa Septika; Aqilah Miranda; Yohanes Kevin Lukna; Citra Amelia Parsi; Riska Franita
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 4 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jebd.v2i4.2541

Abstract

This study wants to analyze the factors (perceived usefulness & perceived ease of use) that influence interest in using QRIS for UMKM in Medan. Researchers used 40 UMKM as subjects which were obtained purposively. Data collection was carried out by distributing questionnaires directly & online, the data was analyzed with Multiple Regression. The results show that Interest in Use is influenced by Perceived Usefulness and Perceived Ease of Use.
Analisis Perbandingan Kinerja Keuangan PT Telkom Indonesia (Persero) Tbk dan PT XLSMART Telecom Sejahtera Tbk Tahun 2022-2024 Yohanes Kevin Lukna; Dona Olivia Sihombing; Talitha Nabila; Nabila Rahmadayanti; Fitri Yani Panggabean
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 4 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jebd.v2i4.2606

Abstract

This study aims to analyze the comparison of financial performance between PT Telkom Indonesia (Persero) Tbk and PT XLSMART Telecom Sejahtera Tbk to understand the extent of the financial capabilities of these two telecommunications sector companies in the face of ongoing changes and intense competition. In the study, the analysis was conducted using financial ratios including liquidity (CR & QR), profitability (ROA & ROE), leverage (DAR & DER), and activity (TATO & FATO) using information from the company's financial statements in 2022 - 2024. The research findings show that both Telkom and XLSMART have values that are not yet classified as good in liquidity, profitability, and activity ratios. Of the three aspects, Telkom has an advantage in both liquidity ratios by 70%, both profitability ratios by 100%, and TATO by 35%. Meanwhile, XLSMART has the advantage of FATO by 45%. In terms of Leverage, Telkom has a ratio value that is classified as good, while XLSMART has not. Telkom has an advantage of 40% (DAR) and 95% (DER).
Co-Authors Aqilah Miranda Citra Amelia Parsi Dona Olivia Sihombing Edya Nashwa Septika Fitri Yani Panggabean Nabila Rahmadayanti Riska Franita Talitha Nabila