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Peranan security concern dalam kenyamanan transaksi perbankan secara online dan dampaknya terhadap kinerja perbankan Yuana Rizky Octaviani Mandagie; Indah Masri; Widyawati Widyawati; Fitri Angger Pangestu; Adinda Atmiard Sukma
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 1 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i1.650

Abstract

This study aims to examine the role of security concerns in the convenience of online banking transactions, which consist of the convenience of access, the convenience of transactions, and convenience of benefits, as well as seeing the impact on banking performance. This study uses primary data by distributing questionnaires to respondents from the Academic Community of FEB Univ Pancasila who use online banking transactions. The analysis method uses Structural Equation Model (SEM) with smart PLS. The results showed that the convenience of access was proven to improve banking performance. On the other hand, transaction convenience has a significant negative effect on financial performance, which means that the speed and ease with which consumers can complete transactions reduces financial performance; this may be due to the imperfect mobile banking application or weak internet networks. Likewise, security concern also shows a significant negative effect on financial performance, which means that consumer attention to the safety and security of transaction data and the security of personal information shared through banking platforms is still low, so customers who still feel insecure in online transactions can have an impact on the decline in banking performance
Determinan laba bersih pada perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia Yuana Rizky Octaviani Mandagie
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.709

Abstract

This study aims to test the influence of production costs, promotional costs and sales on net profit. The population of this study is food and beverage companies listed on the Indonesia Stock Exchange for the period 2017 – 2019. The sample count of this study is 11 companies. The analysis conducted in this study is descriptive statistical test, normality test and hypothesis test. The measuring instrument used for this analysis is spss version 25 program. The results showed that production costs and sales had an effect on net profit, while promotional costs had no effect on net profit with a probability.
PELATIHAN PEMBUKUAN USAHA BERBASIS APLIKASI DIGITAL BAGI UMKM DI KECAMATAN TANJUNGSARI KABUPATEN SUMEDANG Fujianti, Lailah; Murni, Yetty; Astuti, Tri; Rizky Mandagie, Yuana; Fredy, Hotman; Lailatul Qodriyah, Anninsa
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 6 (2024): MARTABE : JURNAL PENGABDIAN MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i6.2107-2117

Abstract

Pengabdian ini bertujuan meningkatkan  pengetahuan atau pemahaman dalam pembukuan usaha berbasis aplikasi digital bagi mitra pengabdian yaitu pelaku Bumdes, Bumdesma dan UMKM, di Kecamatan Tanjungsari Kabupaten Sumedang. Pengabdian dilaksanakan  pada hari Rabu tanggal 15 Juni 2022.  Pengabdian berlokasi   di Gedung Negara beralamat  jalan Prabu Geusan Ulun No. 36, Regol Wetan, Sumedang, Jawa Barat. Peserta pengabdian berjumlah 28 orang yang meliputi pelaku Bumdes, Bumdesma dan UMKM.  Tahapan pengabdian meliputi survey awal lokasi, persiapan pelatihan, pelatihan pembukuan berbasis aplikasi dan evaluasi pelaksanaan pengabdian. Metode pengabdian yaitu ceramah dan praktek kasus. Hasil evaluasi pelaksanaan pengabdian menunjukkan rata-rata  tingkat pemahaman materi  3,43. Nilai ini lebih tinggi dari target semula nilai sebesar  3,00 dengan demikian dapat disimpulkan bahwa tujuan pengabdian tercapai. 
Meningkatkan Nilai Ekonomi Lokal melalui Keripik Ubi Jalar yang Inovatif Amelia Oktrivina Siregar; Indah Masri; Iha Haryani Hatta; Yuana Rizky Octaviani Mandagie; Mulyadi Mulyadi; Cotoro Mukri
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol. 6 No. 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v6i3.1349

Abstract

Sweet potatoes are a key agricultural product in Indonesia, particularly in five significant provinces: West Java, Central Java, East Java, Irian Jaya, and North Sumatra. One popular way to prepare sweet potatoes is by making them into delicious and nutritious chips. Chips are dry, crunchy snacks known for their durability, convenience, and ease of storage. Creating sweet potato chips could boost the economic value of fresh sweet potatoes. Given these points, introducing innovative sweet potato chips with enhanced nutritional value presents an enticing solution to address community nutritional needs and create new snack options. With a shortage of processed sweet potato products available, offering a variety of sweet potato chip flavors can also promote public health.
THE ROLE OF SUSTAINABILITY REPORTING IN INCREASING THE VALUE OF BANKING COMPANIES IN 2021-2024 Stefanus Putra Pradana; Yuana Rizky Octaviani Mandagie
INQUISITIVE : International Journal of Economic Vol. 6 No. 2 (2026): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/vewkh496

Abstract

This study aims to analyze the effect of sustainability reporting based on Environmental, Social, and Governance (ESG) on the firm value of banking companies in Indonesia during the 2021–2024 period. The research sample consists of 25 banking companies that consistently publish sustainability reports. ESG disclosure is measured based on the GRI Standards 2021, while firm value is proxied by Price to Book Value (PBV). The analytical method used is panel data regression with model testing conducted through the Chow test, Hausman test, and Lagrange Multiplier test. The results show that ESG-based sustainability reporting contributes to an increase in firm value, indicating that transparency and commitment to sustainability are important factors in creating long-term value and strengthening investor confidence in the banking sector.
PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP KINERJA PERUSAHAAN MANUFAKTUR SUBSEKTOR KERAMIK PORSELEN DAN KACA PERIODE 2022-2024 Shafa Kamila Hamzah Hamzah; Putri Khoerunnisa; Reymond Filar Ramadhan; Yuana Rizky Octaviani Mandagie
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 5 No. 2 (2025): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v5i2.9149

Abstract

This study analyzes the effect of liquidity and solvency on the financial performance of manufacturing companies in the ceramics, porcelain, and glass sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. It uses a sample of 7 companies, with data processed using multiple linear regression analysis. The results show that liquidity has a significant effect on financial performance, while solvency does not. These findings suggest that the ability to meet short-term obligations is given more attention by investors than capital structure.