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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Daya Saing : Jurnal Ilmu Manajemen International Journal of Public Budgeting, Accounting and Finance JURISMA: Jurnal Riset Bisnis & Manajemen SULTANIST: Jurnal Manajemen dan Keuangan Jurnal Mantik Jurnal Akuntansi Kompetif Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Ilmiah Wahana Pendidikan AJAD : Jurnal Pengabdian kepada Masyarakat Jurnal Comparative : Ekonomi Dan Bisnis Indonesian Research Journal on Education Innovative: Journal Of Social Science Research JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Jurnal Penelitian Pendidikan Indonesia Journal of Humanities Education Management Accounting and Transportation Journal of Business Inflation Management and Accounting
Hasugian, Christnova
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Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Transportation Other

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Journal : Jurnal Akuntansi Kompetif

 1 
ANALISIS PENILAI KEWAJARAN HARGA SAHAM DENGAN METODE PRICE TO BOOK VALUE PADA PT. KROM BANK INDONESIA TBK 2022 – 2023 Sihombing, Mariauli; Simamora, Depi Hardiati; Tesalonika, May; Miranda, Elsa; Liliana, Ola Venina; Kesia, Tiori; Hasugian, Christnova; Siallagan, Hamonangan
Jurnal Akuntansi Kompetif Vol. 8 No. 1 (2025): Kinerja Keuangan, Akuntabilitas, dan Digitalisasi Laporan pada Sektor Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i1.2043

Abstract

The development of investors in Indonesia has shown a significant increase to date. Therefore, the aim of this research is to provide insight for both beginners and experienced investors in investing in the capital market. By understanding proper analysis, it is hoped that they will be able to evaluate share price conditions before making a sale or purchase transaction. This is done by assessing the value of the shares, whether they are overvalued (expensive) or undervalued (cheap), using the analysis method, namely price to book value. The research method used in this study is qualitative and descriptive. Data analysis was carried out using stock valuation techniques based on the price to book value method, then the data was processed using Microsoft Office Excel. The research data source comes from secondary data taken from the Annual Report of Pt. Krom BI, and the official sites of related companies.. Assessing the fairness of share prices using the Price to Book Value (PBV) method, the results showed that the company is currently in an overvalued share condition, with a PBV value greater than 1.
PENGARUH KUALITAS LAYANAN M-BANKING TERHADAP KEPUASAN NASABAH (STUDI KASUS: MAHASISWA FAKULTAS EKONOMI & BISNIS UNIVERSITAS HKBP NOMMENSEN MEDAN) Simanjuntak, Sri Damai; Nainggolan, Erni Yuli Sari; Silalahi, Elly Dayanti; Panjaitan, Rizky Alexander; Pardosi, Ririn Wantika; Hasugian, Christnova; Siallagan, Hamonangan
Jurnal Akuntansi Kompetif Vol. 8 No. 1 (2025): Kinerja Keuangan, Akuntabilitas, dan Digitalisasi Laporan pada Sektor Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i1.2028

Abstract

This research aims to examine the influence of mobile banking service quality on customer satisfaction. The population of this study consists of 1.778 students from the Faculty of Economics and Business, HKBP Nommensen University. The sampling technique used is Non-Probability Sampling employing simple random sampling, resulting in a sample of 95 students. Primary data was collected through a questionnaire. A quantitative method using simple linear regression analysis was employed in this research. The research findings indicate that service quality has a positive and significant effect on customer satisfaction, as evidenced by the t-value > t-table (15.190 > 1.66140) and a significance value of 0.000 < 0.10. The Coefficient of Determination (R2) is 0.683, signifying that 68.3% of Customer Satisfaction as the dependent variable (Y) is determined by Service Quality (X), while the remaining 31.7% is determined by other variables beyond those studied. Keywords: Service quality, Customer Satisfaction, Mobile banking
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT SUKU BUNGA DEPOSITO BERJANGKA PADA BANK UMUM INDONESIA: STUDI LITERATUR Rajagukguk, Eska H; Manurung, Valentina; Enjel Sitinjak, Dian Mika; Siallagan, E. Hamonangan; Hasugian, Christnova
Jurnal Akuntansi Kompetif Vol. 8 No. 1 (2025): Kinerja Keuangan, Akuntabilitas, dan Digitalisasi Laporan pada Sektor Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i1.2022

Abstract

This research aims to analyze the factors influencing the interest rate of time deposits in commercial banks through a literature review approach. The time deposit interest rate is one of the crucial instruments in the banking sector, reflecting the cost of funds for banks and influencing customer decisions in saving. In this study, we identify various factors contributing to interest rate determination, including macroeconomic conditions, monetary policy, interbank competition, and liquidity risk. Furthermore, this research also discusses the role of inflation and market expectations on time deposit interest rates. By analyzing existing literature, this research is expected to provide deeper insights into the dynamics of time deposit interest rates and their implications for bank asset and liability management. The findings of this research can serve as a reference for practitioners and academics in understanding the factors influencing deposit interest rates, and assist banks in formulating more effective interest rate setting strategies
ANALISIS NON PERFORMING LOAN TERHADAP CAPITAL ADEQUACY RATIO PADA PT BCA Tbk Simanjuntak, Evelyn Angelia; Aurelya Zai, Cindy Tania; Nauli Sinaga, Elisabet Sihol; Silitonga, Cristin Erni Juliani; Sitompul, Ibrani Natasya; Hasugian, Christnova; Siallagan, Hamonangan
Jurnal Akuntansi Kompetif Vol. 8 No. 1 (2025): Kinerja Keuangan, Akuntabilitas, dan Digitalisasi Laporan pada Sektor Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i1.2036

Abstract

This study aims to analyze the relationship between Non-Performing Loan (NPL) and Capital Adequacy Ratio (CAR) at PT Bank Central Asia Tbk (BCA). NPL is an indicator of non-performing loans that reflect credit risk in banking, while CAR reflects the adequacy of capital in bearing financial risks. The results showed that there is a negative relationship between NPL and CAR with a correlation coefficient of -0.520, although it is not statistically significant with a significance value of 0.652 (>0.05). In addition, the coefficient of determination analysis shows that NPL contributes 27.04% to changes in CAR, while the rest is influenced by other factors not examined in this study. This study provides insights for bank management and regulators in improving credit risk management strategies to maintain national banking stability.
ANALISIS PERILAKU NASABAH TERHADAP MINAT BERINVESTASI DEPOSITO PADA BANK BRI Meyken, Meyken; Agnes, Agnes; Ester, Ester; Asmida, Asmida; Roselina, Roselina; Siallagan, E. Hamonangan; Hasugian, Christnova
Jurnal Akuntansi Kompetif Vol. 8 No. 1 (2025): Kinerja Keuangan, Akuntabilitas, dan Digitalisasi Laporan pada Sektor Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i1.2041

Abstract

This study aims to analyze the factors influencing Bank Rakyat Indonesia (BRI) customers’ interest in investing in deposits. The examined factors include attitudes, subjective norms, and perceived behavioral control based on the Theory of Planned Behavior (TPB). A quantitative approach was employed, with questionnaires as the data collection instrument. The sample consisted of 100 BRI deposit customers in Medan City, selected using purposive sampling. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings revealed that attitudes, subjective norms, and perceived behavioral control significantly influence deposit investment interest. These findings provide strategic recommendations for BRI to enhance the attractiveness of deposit products through customer education and supportive facilities
Co-Authors Agnes Agnes Aritonang, Berliana Artono, Rikho Givson Aruan, Hicca Maria Gandi Putri Asmida, Asmida Aurelya Zai, Cindy Tania Banjarnahor, Yesi Inda Suryani Barus, Epi pransiska br Batubara, Wahyudi Bawamenewi, Mei Masrohani Br Saragih, Kristian Armelindo Br. Tobing, Gresi Lusina Butar-butar, Juwita Riama Anzelina Cathrine, Gerry Daeli, Jeven Putra Efrain Sinaga, Roy Alfonso Enjel Sitinjak, Dian Mika Ester Ester Five Zai, Putri Gaol, Feby Yosepha Lumban Gea, Iwan Girsang, Juan Ari Deo Habeahan, Jhon Andre Hamonangan Siallagan Hareva, Yasman Harianja, Adelina Histi Hutabalian, Adelima Hutagalung, Julita Fransiska Hutapea, Haris Hutapea, Veby Elfrida Hutasoit, Naomi Serepina Hutauruk, Rika F Indah Sari Irianto, Tomi Kesia, Tiori Laia, Hosea Liliana, Ola Venina Limbong, Irene Nauli Loi, Melda Citra Batiniah Lumban Batu, Angel Natasya LUMBAN GAOL, MANATAP BERLIANA Lumban Gaol, Vebry Lumbantoruan, Friskayanti Malango, Sintia Manalu, Dasuster Manalu, Intan Mandasari, Yanita Manurung, Valentina Mendrofa, Tuberta Rosviani Meyken, Meyken Miranda, Elsa Nababan, Celvin Fransiskus Nainggolan, Desi Aminarti Nainggolan, Erni Yuli Sari Nainggolan, Ronauli Nainggolan, Yuni Kafrina Natalia, Novia Nauli Sinaga, Elisabet Sihol Ndruru, Laurensia Konstantia Panggabean, Solomon Slow Panjaitan, Rizky Alexander Pardosi, Ririn Wantika Pasaribu, Debora Enjelina Perangin Angin, Aldian Syahputra Permatasari, Lili Purba, Miranda Grace Yohana Purba, Monika Purba, Natalia Damayanti Purba, Vivi Putri, Lidya Cahya Putri, Synthia Eppata Rajagukguk, Eska H Roselina, Roselina Samosir, Windri Viola Anggriani Saragi, Kurnya Suparto Siagian, Rani Siahaan, Johan Putra Octavian Siallagan, E Hamonangan Siallagan, E. Hamonangan Sianipar, Gloria J M Sianturi, Eva Marlina Sidabutar, Rimbun CD Sigalingging, Gracella Sihaloho, Maria Sihombing, Juita Sihombing, Mariauli Sihotang, Dian Putri Sihotang, Iwan Saputra Sijabat, Adeline Ruth Silaen, Rut Agelita Yolanda Silalahi, Elly Dayanti Silalahi, Ignatius Valdo Silitonga, Cristin Erni Juliani Silitonga, Jesica KD Silitonga, Pirhot Christoper Simamomora, Febri Dayani Simamora, Depi Hardiati Simangunsong, James Simanjuntak, Christin Grace Simanjuntak, Evelyn Angelia Simanjuntak, Sri Damai Simanjuntak, Sri Ida Royani Simanullang, Hotnida Ronauli Simbolon, Wulan Simorangkir, Tevril Kerin Sinaga, Averia Sinaga, Natalia Sinaga, Stefie Fiorella Sinulingga, Yosi Delmy Ocha br Sinurat, Erna Anjelina Sinurat, Mangasa Sipahutar, Cinta Sipayung, Rizki Christian Sirait, Ezra Theresia I. S. Siregar, Triana Irawati Sitinjak, Santa Fransiska Sitohang, Rut Sahanaya Sitompul, Elisabeth Magdalena Sitompul, Ibrani Natasya Sitorus, Rosmawanti Sitorus, Tessalonika Bertuah Situmorang, Loisa Sormin, Restu Susana, Lusi Tambunan, Tonggina Tampubolon, Helena Novitasari Tanjung, Ribka Chritiani Tanjung, Tiodora Tarigan, Almaura Andinna Br. Taringan, Rosani Telaumbanua, Tri Ananda Tesalonika, May Tobing, Ernida Lumban Tobing, Ferdinan Lumban Tobing, Khesia Arista Br Togatorop, Regina Tumanggor, Reisa Cotessa Br Turnip, Era Framita Waruwu, Rifan Putra Berkat Winda Anastasya Butar Butar Zebua, Rut Denada Zega, Helga Eliana Nitaya Zendrato, Nosta Junita Sari