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Journal : International Journal of Informatics, Economics, Management and Science

The effect of dividend policy and net income on stock prices of companies listed on the indonesia stock exchange For the period 2021-2023 Saragih, Rudy Hedianton; Korompis, Gamliela Shaina; Napitupulu, Bertha Elvy; Saragih, Kuncu; Marpaung, Oktavia; Wennadi, Luky Yunia
International Journal of Informatics, Economics, Management and Science Vol 4 No 2 (2025): IJIEMS (August 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/ijiems.v4i2.2007

Abstract

Number of companies listed on the Indonesia Stock Exchange are increasing. These companies have gone public, they issue shares and trade them on the Indonesia Stock Exchange. This provides an option for investors to invest. Before investing, investors analyze published information, so that they can correctly decide which shares to buy. The information analyzed is information about the company's performance, including the company's dividend policy and net profit. Dividend policy is information for investors about the company's performance which is expected to encourage stock prices. The company's net profit shows the performance and ability of the entity to make a profit. Investors will receive large dividends if the company has a large net profit. Investors will be more interested in investing which will result in an increase in stock prices. This study aims to determine the effect of dividend policy and net income on stock prices in companies listed on the Indonesia Stock Exchange in the 2021-2023 period. The population of this study are companies listed on the Indonesia Stock Exchange for the period 2021-2023. With the non-probability sampling technique purposive sampling, 23 companies were selected as samples, so that the amount of data used was 69 data. Data analysis uses multiple linear regression and correlation analysis. The results showed that dividend policy has a positive and significant effect on the stock price of companies listed on the Indonesia Stock Exchange for the period 2021-2023.
Financial Literacy and Fintech Adoption in Indonesia: A Review from Campus Surveys and National Case Studies Adrian, Adrian; Marpaung, Oktavia; Yasin, Verdi; Horas Sarjana, Samuel
International Journal of Informatics, Economics, Management and Science Vol 4 No 2 (2025): IJIEMS (August 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/ijiems.v4i2.2014

Abstract

The financial technology (fintech) sector in Indonesia has experienced significant growth with widespread adoption across various demographic groups. However, this development also reveals systemic vulnerabilities, particularly in the context of the financial literacy gap among users. This article explores the relationship between financial literacy and fintech adoption in Indonesia by integrating findings from campus surveys and national financial literacy reports. The study emphasises the importance of structured, integrated, and behaviour-change-focused national financial literacy programs. The article also offers strategic recommendations for integrating financial education into formal curricula, fostering cross-sector collaboration, and promoting ethical design on fintech platforms to safeguard users and promote digital financial inclusion. Keywords: Financial Literacy, Fintech Adoption, Education
The Effect of Call Center Service Quality On Outpatient Satisfaction Level At St. Carolus Hospital Jakarta Novita Eka Putri, Yosephine; Adrian, Adrian; Marpaung, Oktavia
International Journal of Informatics, Economics, Management and Science Vol 2 No 2 (2023): IJIEMS (August 2023)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/ijiems.v2i2.1152

Abstract

This study aims to analyze The Effect of Call Center Service Quality on Outoutpatient Satisfaction Levels at St. Carolus Hospital Jakarta. The variables studied are Service Quality (Reliability (X1) and Assurance (X2)) and Outoutpatient Satisfaction (Y). The type of research used is the type of research, and the type of data is primary. The technique of collecting research data is through the questionnaire method. Furthermore, the sampling technique used is purposive sampling with 75 respondents. Data analysis in this study used SPSS version 25. The analysis used in this research is a validity test, reliability test, multicollinearity test, heteroscedasticity test, normality test, multiple linear analysis, correlation coefficient analysis test t test, F test, and coefficient of determination (R2). The results of testing and analysis of this study show that the Assurance variable has a significant influence with a sig value of 0.000 <0.05, a t-count value of 4.336 > t-table, and a beta (β) value of 0.308, so it can be concluded that the Assurance variable (X2) has a significant influence significant to the dependent variable (Y), namely outpatient satisfaction.
The contribution of auditor individual characteristics to audit quality: an attribution theory approach in a digital context Marpaung, Oktavia; Napitupulu, Bertha Elvy; Dewi, Sita; Wennadi, Luky Yunia; Santoso, Hadi
International Journal of Informatics, Economics, Management and Science Vol 5 No 1 (2026): IJIEMS (January 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/ijiems.v5i1.2243

Abstract

The increasing integration of Artificial Intelligence (AI) in the audit process raises concerns about the future role of human auditors. However, human auditors continue to play a critical role in ensuring audit quality through their capability, emotional intelligence, and integrity. This study aims to examine the contribution of these three auditor characteristics in influencing audit quality. Using a quantitative approach, this research collected data from 100 auditors working at public accounting firms (KAP) in the DKI Jakarta region. The sampling technique used was simple random sampling, and data analysis was conducted using multiple linear regression and correlation analysis. The results show that all three variablescapability, emotional intelligence, and integritysignificantly influence audit quality. Among them, capability and emotional intelligence have the strongest positive contribution, followed by integrity. These findings support the attribution theory, which states that individual behavior and outcomes are shaped by internal and external factors. The study contributes to the audit literature by emphasizing the relevance of human factors in an increasingly automated audit environment. Implications include the need for continuous professional development and ethical training to enhance auditors’ competencies in the digital era.
The effect of audit tool and linked achieved system (ATLAS) on auditor performance Napitupulu, Bertha Elvy; Nurhayati, Indah; Hermawan, Francisca; Saragih, Kuncu; Marpaung, Oktavia
International Journal of Informatics, Economics, Management and Science Vol 5 No 1 (2026): IJIEMS (January 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/ijiems.v5i1.2245

Abstract

Technological developments require all sectors to implement the use of information technology, including audit processes that transform manual audits into computer-based audit techniques. Computer-based audit techniques make it easier for auditors to collect evidence and evaluate data, thereby supporting the identification of material errors. The optimal use of computer-based audit techniques has a significant impact on the effectiveness of audit implementation. Public accounting firms have begun to use computerized audit techniques to improve the efficiency and effectiveness of the audit process. ATLAS (Audit Tool and Linked Achieved System) is one of the computer-based audit software that has become widely used in public accounting firms. ATLAS is audit software designed to improve the effectiveness and efficiency of audits through structured documentation, tracking of audit findings, and integration of historical data. The use of ATLAS software should significantly improve auditor performance, particularly in terms of the efficiency and accuracy of the audit process. This study aims to determine the effect of ATLAS usage on the performance of auditors from public accounting firms in Jakarta. Auditor performance is measured in terms of efficiency, effectiveness, and accuracy. The sample for this study consisted of 80 auditors from public accounting firms in Jakarta who had worked for at least one year using ATLAS. Data analysis was performed using regression analysis and simple linear correlation, the results of which showed that ATLAS had an effect on auditor performance, namely efficiency, effectiveness, and accuracy.