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PENINGKATAN KOMPETENSI INSAN CREDIT UNION MELALUI PELATIHAN MANAJEMEN KEUANGAN Susilawati, Cicilia Erna; Supriharyanti, Elisabeth; Harimurti, Yohanes; Kampo, Kunradus; Jao, Robert; Daromes, Fransiskus E.
PeKA: Jurnal Pengabdian Kepada Masyarakat Vol 7, No 1 (2024): Juni
Publisher : Fakultas Bisnis, Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/peka.v7i1.5544

Abstract

Pengurus dan manajemen Credit Union (CU) merupakan ujung tombak dalam menggerakkan anggota dan menjaga keberlangsungan CU yang memerlukan pengetahuan memadai, terutama pengetahuan terkait Manajemen Keuangan. Tetapi pada kenyataannya, pengurus dan manajemen CU memiliki diversitas yang sangat tinggi baik dalam hal usia maupun pengetahuan sehingga mempengaruhi tata kelola CU. Oleh karenanya diperlukan suatu metode pembelajaran yang sesuai untuk menjembatani perbedaan pengetahuan pengurus dan manajemen CU.  Pelatihan manajemen keuanga telah terselenggara pada  tanggal 25 Februari – 6 Maret 2022. Dampak positif  dari kegiatan ini terungkap pada saat peserta pelatihan menyadari kesalahan dalam mengelola keuangan Credit Union selama ini. Para peserta juga telah membuat perencanaan untuk melakukan perubahan dalam analisis pengambilan keputusan keuangan dengan proses akuntasi sesuai dengan materi pelatihan yang telah diberikan.  Apabila perubahan ini dilakukan, harapannya Credit Union bisa dikelola dengan baik sehingga bisa tumbuh dan berkembang serta kesejahteraan anggota dan masyarakat semakin baik.
Persepsi Nasabah terhadap Aplikasi M-Banking pada Bank Swasta dan Bank Pemerintah Wangsanegara, Johan Ivander; Susilawati, Cicilia Erna; Kristyanto, Visi Saujaningati
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1748

Abstract

Information and communication technology has revolutionized the banking sector and at its peak during the Covid 19 pandemic, most transactions can be carried out without the need to visit a bank and using mobile banking applications. In Indonesia, there are two banks that are most popular in using m-banking, m-BCA which is managed by a private bank and Livin by Mandiri which is managed by a state-owned company. The aim of this research is to analyze whether there are differences of trust, service quality and perceived risk on customer satisfaction in private and government managed m-Banking. The research method uses a quantitative approach based on data collected through online surveys. There are 180 active m-Banking customers with generation Z and Millennial demographics, students and productive workers. The results show that the factors that influence customer satisfaction in using m-Banking lie in the aspects of service quality and trust, while perceived risk has no effect. Furthermore, differences in the influence of m-banking application service quality determine customer satisfaction. Where, m-BCA customers are relatively more satisfied because the service is in accordance with the promises, transaction speed, security, attractive visual appearance, the application is more responsive and easier than the Livin by Mandiri. For generation Z and millennials, the use of digital banking applications is more influenced by the application's ability to meet transaction needs rather than threat factors such as the speed of computing personal data, cyber-crime and bank system errors.
DIVIDEND POLICY AND MARKET BEHAVIOR: EVIDENCE FROM INDONESIA Christian Hosea Immanuel; Cicilia Erna Susilawati
Jurnal Akuntansi Kontemporer Vol. 18 No. 2 (2026): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Research Purposes. This study investigates the effect of market behavior on dividend policy within the Catering Theory framework, where market conditions reflect underlying investor sentiment. In this study, market behavior is captured through proxies, namely, unexplained market behavior and abnormal trading volume. Research Methods. Using a quantitative causal research design, this study examines secondary data derived from annual reports and market data of listed firms during the 2020–2024 period, with the change in dividend payout ratio serving as the dependent variable, free cash flow, Debt, and net income included as control variables and multiple regression analysis applied to test the proposed hypotheses. Research Results and Findings. The findings indicate that unexplained market behavior and abnormal trading volume have a positive and significant effect on changes in the dividend payout ratio. At the same time, free cash flow also shows a significant influence, whereas Debt and net income do not. These results suggest that corporate dividend decisions in Indonesia are driven not only by firm fundamentals but also by market preferences and behavioral factors as explained by the Catering Theory. This study implies that dividend policy should consider both firm fundamentals and market conditions in corporate decision-making.