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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Daya Saing : Jurnal Ilmu Manajemen Journal on Education 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) Jurnal Ilmiah Manajemen Kesatuan 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 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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Peran Bank Indonesia Terhadap Pelaksanaan Kliring Antar Bank Simorangkir, Tevril Kerin; Simamomora, Febri Dayani; Banjarnahor, Yesi Inda Suryani; Siallagan, E. Hamonangan; Hasugian, Christnova
Journal of Humanities Education Management Accounting and Transportation Vol 2, No 1 (2025): Februari 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/hemat.v2i1.5266

Abstract

Penelitian ini teentang Peran Bank Indonesia terhadap Pelaksanaan Kliring antar Bank: Kliring merupakan pertukaran warkat atau data keuangan antar bank baik atas nama bank maupun nasabah yang hasil perhitungannya diselesaikan pada waktu tertentu. Tujuan penelitian ini Untuk mengetahui bagaimana peran Bank Indonesia sebagai Bank pelaksana Kliring antar bank dan Untuk mengetahui bagaimana tata cara pelaksaan Kliring antar Bank. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif yang didasarkan pada studi kepustakaan melalui analisis teori dan literatur terkait.  Hasil pembahasan menunjukkan bahwa peran Bank Indonesia sebagai pelaksana kliring yaitu (1) Sebagai pengawas untuk proses kliring berjalan sesuai dengan peraturan dan kebijakan (2)Sebagai penyelenggara dalam mengoperasikan sistem kliring nasional, seperti sistem kliring nasional Bank Indonesia (3) Sebagai regulator dalam menerbitkan aturan terkait mekanisme kliring antar bank dan teknologi yang digunakan. Adapun mekanisme pelaksanaan kliring melibatkan dua tahap kliring penyerahan dan kliring pengembalian. Kesimpulannya kliring yang diatur oleh bank indonesia mempermudah penyelesaian utang piutang antar bank , meningkatkan kepercayaan masyarakat terhadap sistem perbankan.
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.
Peran Bank Indonesia Terhadap Pelaksanaan Kliring Antar Bank Sijabat, Adeline Ruth; Turnip, Era Framita; Batubara, Wahyudi; Siallagan, Hamonangan; Hasugian, Christnova
JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Vol 3, No 1 (2025): Februari 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jamparing.v3i1.5414

Abstract

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PENGARUH TINGKAT SUKU BUNGA TERHADAP HARGA SAHAM BANK BCA DI BEI TAHUN 2023 Tampubolon, Helena Ronauli; Sinaga, Stefie Fiorella; Saragi, Kurnya Suparto; Artono, Rikho Givson; Efrain Sinaga, Roy Alfonso; Hasugian, Christnova; Siallagan, Hamonangan
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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

Abstract

This quantitative study examines the significant impact of macro-economic factors, specifically inflation, exchange rates, and interest rates, on banking stock prices listed on the Indonesia Stock Exchange (IDX) between 2022 and 2023. The research aimed to investigate the individual and combined effects of these macro-economic factors on banking stock prices, providing valuable insights for investors and stakeholders. The study employed linear regression analysis, sampling 31 banking companies from the 47 listed on the IDX. This systematic approach ensured a comprehensive understanding of the relationships between the variables. This study underscores the significance of macro-economic factors in shaping banking stock prices. Investors, policymakers, and stakeholders must consider these factors to optimize investment strategies and mitigate potential risks.Keywords : inflation, exchange rates, interest rates, banking
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
Analisis Pelaksanaan Batas Maksimum Pemberian Kredit (BMPK) dan Implikasinya terhadap Kesehatan Bank: Tinjauan Literatur Sihaloho, Esra Sparia; Syeba Rajagukguk, Rahel Rut; Sinaga, Ester Novianti; Sinaga, Angel Febriyanti; Siallagan, Hamonangan; Hasugian, Christnova

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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v7i2.8334

Abstract

This study aims to analyze the implementation of the Legal Lending Limit (LLL) in the banking sector and its implications for bank health. Legal Lending Limit (LLL) is a regulation set by Bank Indonesia and the Financial Services Authority to control concentration risk in lending, which aims to maintain financial system stability and public confidence in banks. Through the literature study method, this research identifies various challenges in the implementation of Legal Lending Limit (LLL), including the impact of economic fluctuations and the need for wider access to financing. The results show that while Legal Lending Limit (LLL) serves as a risk control tool, its implementation requires a deep understanding from banks and financial institutions to achieve a balance between risk control and credit provision. The study recommends improved education and training for relevant parties as well as the development of more responsive policies from banking authorities. The findings are expected to provide insights for the development of healthier and more sustainable banking practices.
Factors Influencing Customer Satisfaction in Woven Fabric Business Mediated by Trust Intention and Emotions Simanjuntak, Agus Nakkok; Mei Liana, Tri Melda; Hasugian, Christnova; Simanjuntak , Jenny Mirony; Sitanggang , Grace
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 3 (2025): JIMKES Edisi Mei 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i3.3257

Abstract

This study aims to analyze the effect of total quality management and digital marketing on customer satisfaction with trust intention and emotional response as mediating variables in small woven fabric businesses in an area. This quantitative study used 150 respondents and was processed with SmartPLS 4.0. The results show that digital marketing has a significant effect on customer satisfaction (p = 0.000) and emotional response (p = 0.001), but not significant on trust intention (p = 0.085). Emotional response and total quality management have a significant effect on customer satisfaction (p = 0.000). Quality management also has a significant effect on emotional response (p = 0.045) and trust intention (p = 0.000). Trust intention has a significant effect on emotional response (p = 0.000). In terms of mediation, digital marketing has a significant effect on customer satisfaction through emotional response (p = 0.006), while total quality management has a significant effect through trust intention and emotional response (p = 0.01). These results are expected to be a reference in improving service quality and policy making.
Auditor Capability on the Effectiveness of Red Flags in Detecting Fraud Br Siringoringo, Magdalena Judika; Hasugian, Christnova; Simanjuntak, Sri Ida Royani; Lumbangaol, Manatap Berliana; Simanjuntak, Markus Doddy
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 3 (2025): JIMKES Edisi Mei 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i3.3301

Abstract

Fraud detection remains a major challenge in the auditing field, as fraudulent activities are often concealed and difficult to identify directly. Red flags, or early warning indicators, are commonly used as tools to assist in detecting potential fraud. This study aims to analyze the influence of tenure, education level, experience in detecting fraud, and training in fraud detection on the effectiveness of red flags in identifying fraud. A quantitative approach was employed by distributing questionnaires to 42 auditors from 7 Public Accounting Firms (PAFs) located in Medan City. Data were analyzed using multiple linear regression with the aid of SPSS software. The results show that tenure does not have a significant effect on the effectiveness of red flags. However, education level, experience in detecting fraud, and training in fraud detection each have a positive and significant influence on the effectiveness of red flags in uncovering fraudulent activities. These findings suggest that enhancing auditors' competencies—particularly through education, relevant experience, and training—plays a crucial role in optimizing the use of red flags as early detection tools in fraud examination.
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.
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 Lumbangaol, Manatap Berliana 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 Sigalingging, Gracella Sihaloho, Esra Sparia 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 , Jenny Mirony Simanjuntak, Agus Nakkok Simanjuntak, Christin Grace Simanjuntak, Evelyn Angelia SIMANJUNTAK, MARKUS DODDY Simanjuntak, Sri Damai Simanjuntak, Sri Ida Royani Simanullang, Hotnida Ronauli Simbolon, Wulan Simorangkir, Tevril Kerin Sinaga, Angel Febriyanti Sinaga, Averia Sinaga, Ester Novianti 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 Sitanggang , Grace Sitinjak, Santa Fransiska Sitohang, Rut Sahanaya Sitompul, Elisabeth Magdalena Sitompul, Ibrani Natasya Sitorus, Rosmawanti Sitorus, Tessalonika Bertuah Situmorang, Loisa Sormin, Restu Sunday Ade Sitorus Susana, Lusi Syeba Rajagukguk, Rahel Rut Tambunan, Tonggina Tampubolon, Helena Ronauli 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