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The Influence Of Internet Banking, Mobile Banking, And Atm Usage On Financial Management Among Customers Of Bank Muamalat Kcp Binjai Siregar, Muhammad Fahri; Sucipto, Tia Novira; Chrisna, Heriyati
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11230

Abstract

This study aims to analyze the effect of using Internet Banking, Mobile Banking, and ATM on the financial management of customers of PT. Bank Muamalat Indonesia Tbk KCP Binjai. The research uses a quantitative approach with a survey method. The research sample consisted of 40 customers selected by saturated sampling technique. Data were collected through questionnaires and analyzed by multiple linear regression. The results showed that Internet Banking and Mobile Banking have a positive and significant effect on financial management, while ATM has no significant effect. Simultaneously, the three banking services contribute 70.7% to financial management. The implications of this research are expected to be input for Bank Muamalat in optimizing digital services to support customer financial management.
The Influence of Audit Quality and Internal Audit Control on Earnings Management in Manufacturing Companies in the Consumer Non-Cyclical Sector Listed on the Indonesia Stock Exchange Siregar, Aulia Nurannisya; Chrisna, Heriyati; Taufiq, Maf’ul
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11278

Abstract

The main objective of this study is to analyze the impact of audit quality and internal audit control on earnings management practices. The focus of the observation is on manufacturing companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX). The research method applied is a quantitative approach, using multiple linear regression analysis techniques with SPSS software. Data was collected from eight companies that met the purposive sampling criteria: The research findings indicate the following: Audit Quality (X1): Based on the t-test, the significance value obtained is 0.162 (> 0.05). This indicates that audit quality does not have a significant effect on earnings management. Internal Audit Control (X2): The t-test resulted in a significance value of 0.936 (> 0.05). This means that internal audit control does not have a significant effect on earnings management. Simultaneous Test (F-test): The significance level is 0.337 (> 0.05). Thus, collectively, audit quality and internal audit control do not have a significant influence on earnings management.
Co-Authors Afriliyani, Intan Aji Haviz Aliyah, Dini Rahma Amalia, Sabrina Andriany Nasution, Nina Anggreani, Nabilla Puteri Aprilia, Fista Lindu Aurora, Titania Azwan Bastian Azzhari, Suci Bangun, Mudtiani Hakim Br Bangun, Yulia Ribuna Br Bintang, Nopa Rohmendena Bukit, Kezia Evangglin Buulolo, Meriana Delani, Maisya Fazria, Rizka Fitri Yani Panggabean Franita, Riska Gea, Delvini Andari Ginting, Puji Aloina Br Gulo, Meiman Kristian Putra Habiba, Habiba Hafsa, Alma Handriyani Dwilita Hernawaty, Hernawaty Hero, Mhd Indah Lestari, Indah Indriani, Sela Kania, Sherly Indah Khaira, Syakila Niswatul Khairani, Annisa Khairani, Dinda Khairul Khairul, Khairul Lubis, Nurmala Sari Lubis, Salsabila Azzahro Lubis, Yunita br M. Fadlan Irfan Damanik Marshanda, Marshanda Napitupulu, Stephanie Imaylia Nasution, Hasbiyana Natasha Nayma, Salshabilla Noviani, Noviani Octavia, Melanie Panjaitan, Sulastri Destriani Pasi, Oktavia Pitaloka, Allika Ayu Diah Pitria, Melani Purba, Seprianto Purba, Sonia Helena Putri, Ranti Gatrizka Putri, Shabita Rahman, Febriani Nur Ramadhani, Dea Safitri, Rahma Aliya Salsabila, Echa Sari, Putri Utami Permata Sari, Shaila Pratika Sasmita, Puteri Keshya Adisty Sembiring, Dio Jeremia Septika, Edya Nashwa Siburian, Winda Utami Br Silitonga, Claudia Jeremia Simanjuntak, Syaloom Lestari Sinaga, Miftahurrahmah Sirait, Netty Julianti Siregar, Annisa Ramadhani Siregar, Aulia Nurannisya Siregar, Faijah Maya Sari Siregar, Lukman Hakim Siregar, Muhammad Fahri Siregar, Nur Wahidah Agustin Sitorus, Atikah Zuhra Sonia S, Abel Sri Wahyuni Syahputri, Cindy Tampubolon, Merna Gletesya Taufiq, Maf’ul Tia Novira Sucipto Vina Arnita Waldani, Anggi Jumiafitri Yani Suryani Yoandika, Ridho Zulkarnen, Zuliana