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Analisis Kemampuan Sumber Daya Manusia pada Kinerja Perbendaharaan di Badan Pengelola Pendapatan, Keuangan, dan Aset Daerah Kabupaten Intan Jaya Yusuf, Ivan; Jaya, Amir; Buku, Atus
Journal of Marketing Management and Innovative Business Review Vol. 2 No. 2 (2024): Mariobre, December 2024 (ISSN : 3031-4208)
Publisher : Master of Management Study Program, Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63416/mrb.v2i2.312

Abstract

Penelitian ini menganalisis bagaimana dampak dari kemampuan Sumber Daya Manusia (SDM) terhadap kinerja perbendaharaan di Badan Pengelola Pendapatan, Keuangan, dan Aset Daerah (BPPKAD) Kabupaten Intan Jaya. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa tingkat kompetensi dan keterampilan SDM di BPPKAD sangat berperan dalam efektivitas pengelolaan keuangan daerah. Faktor internal seperti kepemimpinan yang baik, dukungan manajemen, dan kultur organisasi yang mendukung berkontribusi terhadap peningkatan kinerja perbendaharaan. Sementara itu, faktor eksternal seperti kebijakan pemerintah dan kondisi geografis Kabupaten Intan Jaya turut mempengaruhi kemampuan SDM dalam menjalankan fungsi perbendaharaan. Selain itu, pelatihan dan penguasaan teknologi informasi menjadi faktor krusial dalam meningkatkan efisiensi dan transparansi pengelolaan keuangan. Implikasi dari penelitian ini menunjukkan perlunya peningkatan kompetensi SDM melalui pelatihan dan pengembangan keterampilan guna memastikan pengelolaan keuangan daerah yang lebih akuntabel dan efektif.
PENGARUH STRUKTUR MODAL DAN TINGKAT SUKU BUNGA TERHADAP PROFITABILITAS PADA PT. GUDANG GARAM Tbk. Palempangan, Cristanto Yoga; Mongan, Benyamin; Jaya, Amir
ANALISIS Vol. 15 No. 01 (2025): ANALISIS VOLUME 15 NO. 01 TAHUN 2025
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v15i01.5341

Abstract

This study aims to evaluate the impact of capital structure and interest rates on the profitability of PT Gudang Garam Tbk in the period 2014–2023. Bank Indonesia's basic interest rate and company annual financial reports are the data sources used. The findings of this research indicate that capital structure and interest rates do not have a significant influence on profitability. This indicates that PT Gudang Garam Tbk's profitability is more influenced by external factors such as industry regulations and production costs compared to capital structure and interest rates.
ANALYSIS OF RECEIVABLES MANAGEMENT SYSTEM AT BALO’ TORAJA SAVINGS AND LOAN COOPERATIVE SESEAN BRANCH Somba, Inda Sartika; Jaya, Amir; Mongan, Claudio Julio
Indonesian Journal Of Economy Studies Vol 3, No 2 (2024): Indonesian Journal Of Economy Studies
Publisher : Siddiq Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63828/ijes.v3i2.84

Abstract

This research aims to analyze the accounts receivable management system at the Balo' Toraja Savings and Loans Cooperative (KSP) Sesean Branch. Effective accounts receivable management is crucial for the sustainability and financial health of the cooperative. This study employs a qualitative descriptive method with a case study approach. Data were collected through interviews, observations, and analysis of relevant documents. The results indicate that the Balo' Toraja KSP Sesean Branch has implemented several procedures in accounts receivable management, but there are still some weaknesses that need to be addressed. This study recommends several improvements to enhance the effectiveness of accounts receivable management at the Balo' Toraja KSP Sesean Branch.Keyword: Accounts receivable management ,Savings and loans, cooperative,System analysis, Case study, Balo' Toraja KSP Sesean Branch
The Effect of Dividend Policy, Profitability, and Liquidity on Company Value at PT. Gudang Garam Tbk on the Indonesia Stock Exchange Kambuno S., Ronaldo; Halik, Johannes Baptista; Jaya, Amir
Journal of Marketing Management and Innovative Business Review Vol. 3 No. 1 (2025): Mariobre, June 2025 (e-ISSN: 3031-4208)
Publisher : Master of Management Study Program, Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63416/mrb.v3i1.305

Abstract

This study discusses how dividend policy, profitability, and liquidity policies affect company value. The entire consolidated financial statements of PT Gudang Garam Tbk from 2014 to 2023 are included in the population being studied. The balance sheet and income statement of PT Gudang Garam Tbk were taken at the same time using a purposive sampling method. Classical assumption tests and multiple regression analysis were used for secondary data. The research shows that dividend policy, liquidity, and profitability simultaneously influence company value. The coefficient of determination (R²) has a value of 0.76, indicating that liquidity, dividend policy, and profitability affect company value by 76%. Other variables not examined in this study account for the remaining 24%..
Analisis Tingkat Kepuasan Masyarakat Pada Pelayanan Administrasi Pada Administrasi Kependudukan Dan Pencatatan Sipil, Pemberdayaan Masyarakat Dan Kampung Provinsi Papua Tengah Layan, Petra; Jaya, Amir; Mallisa, Mika
Lentera: Multidisciplinary Studies Vol. 3 No. 3 (2025): Lentera: Multidisciplinary Studies
Publisher : Publikasiku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/lentera.v3i3.152

Abstract

Penelitian ini bertujuan untuk menganalisis Tingkat Kepuasan Masyarakat Pada Pelayanan Administrasi Pada Administrasi Kependudukan Dan Pencatatan Sipil, Pemberdayaan Masyarakat Dan Kampung Provinsi Papua Tengah.  Jenis penelitian kualitatif. Sumber data: data primer dan data sekunder. Metode pengumpulan data: observasi, wawancara dan dokumentasi. Informan pada penelitian ini sebanyak 11 orang masyarakat yang menerima pelayanan Administrasi Kependudukan Dan Pencatatan Sipil Pemberdayaan Masyarakat Kampung Provinsi Papua Tengah. Metode analisis data dengan analisis deskriptif kualitatif mulai dari reduksi data, penyajian data dan penarikan kesimpulan. Tingkat kepuasan masyarakat terhadap administrasi kependudukan dan pencatatan sipil serta program pemberdayaan di Provinsi Papua Tengah dipengaruhi oleh berbagai faktor. Beberapa di antaranya meliputi kualitas pelayanan yang diberikan, penerapan teknologi dalam proses administrasi, serta tingkat partisipasi aktif dari masyarakat. Selain itu, faktor seperti aksesibilitas layanan juga memegang peranan penting dalam membentuk persepsi dan kepuasan masyarakat terhadap pelayanan yang diberikan. Namun, dalam pelaksanaannya, terdapat sejumlah faktor yang masih menjadi hambatan dalam pelayanan administrasi, khususnya di bidang administrasi kependudukan dan pencatatan sipil, pemberdayaan masyarakat, dan kampung di Provinsi Papua Tengah. Hambatan tersebut antara lain adalah keterbatasan sumber daya manusia yang kompeten, infrastruktur yang belum memadai, kurangnya pemanfaatan teknologi dan sistem informasi yang efektif, serta minimnya kegiatan sosialisasi dan edukasi kepada masyarakat. Selain itu, birokrasi yang rumit dan berbelit serta keterbatasan anggaran juga turut memperlambat optimalisasi pelayanan kepada masyarakat.
Analisis Tingkat Kepuasan Masyarakat Pada Pelayanan Administrasi Pada Administrasi Kependudukan Dan Pencatatan Sipil, Pemberdayaan Masyarakat Dan Kampung Provinsi Papua Tengah Layan, Petra; Jaya, Amir; Mallisa, Mika
Lentera: Multidisciplinary Studies Vol. 3 No. 3 (2025): Lentera: Multidisciplinary Studies
Publisher : Publikasiku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/lentera.v3i3.152

Abstract

Penelitian ini bertujuan untuk menganalisis Tingkat Kepuasan Masyarakat Pada Pelayanan Administrasi Pada Administrasi Kependudukan Dan Pencatatan Sipil, Pemberdayaan Masyarakat Dan Kampung Provinsi Papua Tengah.  Jenis penelitian kualitatif. Sumber data: data primer dan data sekunder. Metode pengumpulan data: observasi, wawancara dan dokumentasi. Informan pada penelitian ini sebanyak 11 orang masyarakat yang menerima pelayanan Administrasi Kependudukan Dan Pencatatan Sipil Pemberdayaan Masyarakat Kampung Provinsi Papua Tengah. Metode analisis data dengan analisis deskriptif kualitatif mulai dari reduksi data, penyajian data dan penarikan kesimpulan. Tingkat kepuasan masyarakat terhadap administrasi kependudukan dan pencatatan sipil serta program pemberdayaan di Provinsi Papua Tengah dipengaruhi oleh berbagai faktor. Beberapa di antaranya meliputi kualitas pelayanan yang diberikan, penerapan teknologi dalam proses administrasi, serta tingkat partisipasi aktif dari masyarakat. Selain itu, faktor seperti aksesibilitas layanan juga memegang peranan penting dalam membentuk persepsi dan kepuasan masyarakat terhadap pelayanan yang diberikan. Namun, dalam pelaksanaannya, terdapat sejumlah faktor yang masih menjadi hambatan dalam pelayanan administrasi, khususnya di bidang administrasi kependudukan dan pencatatan sipil, pemberdayaan masyarakat, dan kampung di Provinsi Papua Tengah. Hambatan tersebut antara lain adalah keterbatasan sumber daya manusia yang kompeten, infrastruktur yang belum memadai, kurangnya pemanfaatan teknologi dan sistem informasi yang efektif, serta minimnya kegiatan sosialisasi dan edukasi kepada masyarakat. Selain itu, birokrasi yang rumit dan berbelit serta keterbatasan anggaran juga turut memperlambat optimalisasi pelayanan kepada masyarakat.
Model Pengendalian Keuangan NGO yang Efektif pada Yayasan Eran Sangbure Mayang Pea, Markus; Jaya, Amir; Rantererung, Corvis L.
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 2 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i2.1335

Abstract

The internal control system plays a crucial role in ensuring accountability in financial management within NGOs. One of the main challenges often faced is the recruitment of staff who lack the necessary competence and understanding of financial management, as well as the lack of transparency in financial reporting, both within the organization and for stakeholders who require access to such reports. To ensure sustainability and prevent potential fraud, donors or funding bodies typically establish standards requiring that partner NGOs have transparent financial reports, published periodically, and audited by external parties. Therefore, an effective financial control system is needed to enable NGOs to authorize finances and control budgeting and expenditure in accordance with internal SOPs and the policies set by donors. Additionally, NGOs are advised to recruit staff with relevant educational qualifications, so that they are capable of performing tasks related to planning, implementation, and the preparation of financial reports in accordance with ISAK 335: Presentation of Financial Statements of Non-Profit Entities.
The Effect of Fear Of Missing Out and Financial Literacy on Student Financial Behavior Wijayanto, John; Todingbua, Manuel A.; Jaya, Amir
Primanomics : Jurnal Ekonomi & Bisnis Vol. 23 No. 2 (2025): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v23i2.3635

Abstract

Students today face a number of difficulties when it comes to handling their finances in the digital age. Anxiety or worry about missing out on exciting opportunities or social interactions is known as FOMO, and it is one of the newer phenomena. FOMO is frequently brought on by social media, where people can be influenced to engage in consumerist behavior by seeing their friends buying new things or taking part in different activities. The mental health of Generation Z is significantly impacted by FOMO as well. High levels of stress, anxiety, and feelings of inadequacy can result from the pressure to constantly be online and actively participate in social media. They constantly compare themselves to others they observe in their daring lives, which frequently leads them to conclude that many aspects of their lives that are shared on social media are representations that are dissimilar from reality. Fear of Missing Out (FOMO) has a positive and significant impact on financial behavior. Financial literacy has a positive and significant impact on financial transactions. The research methodology used is quantitative research employing validity tests, reliability tests, linear regression, t-tests, correlation, and determination of significant and positive influence in the financial management study of the Management Study Program at the Faculty of Economics and Business at Universitas Kristen Indonesia Paulus. The variable X1, or fear of missing out, has a significant impact on the financial performance of the students in the Program of Study Management at the Faculty of Economics and Business at Universitas Kristen Indonesia Paulus. The financial literacy variable, also known as X2, has a significant and positive impact on the financial literacy of the Program Study Management Faculty of Economics and Business at Universitas Kristen Indonesia Paulus.
Analysis Of The Effectiveness Of Financial Control In The Toraja Church, Lauwa Congregation, Wajo Regency Pallame, Junihetty; Mongan, Benyamin; Jaya, Amir
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1061

Abstract

Study This aiming For evaluate effectiveness control finances at Toraja Church Congregation Lauwa Regency Wajo during period 2021–2023. Approach descriptive quantitative used with method analysis difference between budget and realization reception as well as expenses , plus analysis sources and uses of funds. Research results show that realization reception always beyond budget , reflects effectiveness tall in management income . On the contrary , there is difference in expenditure that shows effectiveness is not yet optimal even though Still within tolerance limits . Analysis source and use of funds indicated that the funds are used in accordance allocation with system good documentation and verification . Findings​ This indicates that control finance church classified as Enough effective , especially in implementation The principles of Stewardship Theory emphasize not quite enough moral responsibility , transparency and accountability in organizational fund management non-profit . Research This give contribution practical for management finance church as well as enrich literature academic related control finances in non-profit based institutions religious .
The Influence of Financial Literacy, Ease and Risk in Transaction Using Financial Technology Sumussang , Indriani Lolo; Jaya, Amir; Todingbua , Manuel A.
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1092

Abstract

This study aims to analyze the influence of financial literacy, ease of use, and risk on transactions using Financial Technology (Fintech) among students of Universitas Kristen Indonesia Paulus. This study uses a quantitative approach with a survey method and purposive sampling technique. A total of 96 respondents were sampled, and the data were analyzed using the SEM model with the help of SmartPLS. The results of the study indicate that financial literacy and ease of use do not have a significant effect on transactions using fintech. In contrast, the risk variable has a significant and positive effect. This finding indicates that students consider the risk aspect seriously before making digital transactions. This emphasizes the importance of transparency and security assurance from fintech service providers in building user trust. The implications of this study highlight the need for fintech providers and educational institutions to improve students' understanding of the risks of digital transactions and strengthen service security systems. This study contributes to the literature on fintech user behavior among the younger generation, especially in the context of higher education. Keywords: Financial Literacy, Convenience, Risk, Transaction, Fintech, Students