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All Journal Measurement : Jurnal Akuntansi Jurnal Mirai Management Jurnal Mantik BENING Jurnal Ilmiah Manajemen Kesatuan GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Indonesian Community Journal CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Manajemen Riset Inovasi Jurnal Manajerial dan Bisnis Tanjungpinang Sharia Economic and Management Business Journal (SEMBJ) International Journal of Economics, Business and Innovation Research Society Journal of Business Integration Competitive Journal of Finance Integration and Business Independence
Septa Diana Nabella
Universitas Ibnu Sina
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

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Assessing the Efficiency of Village Fund Expenditures in Infrastructure Projects: A Public Sector Financial Accounting Approach Loly, Loly; Septa Diana Nabella; Erina Alimin; Affendy Abu Hassim; Cici Handayani
Journal of Finance Integration and Business Independence Vol. 1 No. 2 (2025): Journal of Finance Integration and Business Independence
Publisher : YAYASAN BINA BISNIS NUSANTARA MEDAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64276/jofibi.v1i2.43

Abstract

This study investigates the efficiency of Village Fund expenditures in infrastructure projects within Kutambaru Subdistrict, Langkat Regency, and identifies which villages demonstrate efficient or inefficient budget utilization. The analysis is based on secondary data, including Village Budget (APBDes), Budget Plans (RAB), budget realization reports, and accountability reports from eight villages. Efficiency is measured using four public sector accounting indicators: budget-realization ratio, cost-to-physical-output ratio, cost variance (CV), and value for money (VfM). Findings reveal varying levels of efficiency across villages. Kaperas, Namotogan, and Rampal are categorized as the most efficient, characterized by low cost per meter, positive cost variance, and high VfM scores. In contrast, Kuta Gajah and Sulkam are deemed inefficient due to cost overruns (negative CV), high cost per meter, and low infrastructure utility. These inefficiencies are primarily attributed to weaknesses in budget planning (RAB), inaccurate volume estimations, uneconomical material procurement, and suboptimal technical supervision. The study highlights the importance of comprehensive financial performance evaluation at the village level using a value for money approach to ensure that Village Funds yield economic, efficient, and effective development outcomes. The findings are expected to serve as a reference for village and regional governments in improving infrastructure budget governance.
The Influence of Revenue Growth and Operating Expenses on Company Value Amin Hou; Deva Djohan; Duffin; Septa Diana Nabella; Adi Harianto
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.v13i3.3312

Abstract

This study aims to build a model of insurance company value based on revenue growth and operating expenses with Return on Equity (ROE) as a mediating variable. The study was conducted on six insurance companies listed on the IDX during the period 2020–2024 with a quantitative approach using SEM-PLS. The background of the study is the fluctuation of financial performance, especially the mismatch between revenue growth and equity efficiency and firm value. The results of the analysis show that revenue growth has a significant positive effect on firm value, both directly and through ROE. Conversely, operating expenses have a significant negative effect on firm value and are also mediated by ROE. ROE is proven to be a significant mediating variable in this relationship. The coefficient of determination (R²) value of 0.982 for firm value indicates that the model has a very strong ability to explain the variance of firm value. Meanwhile, R² for ROE of 0.566 indicates a moderate influence of the two independent variables. This study emphasizes the importance of increasing revenue and operational efficiency as a strategy to strengthen firm value and investor confidence.
Enhancing Financial Behavior through Financial Awareness and Professional Advice: Insights from the Government Sub-sidized Housing Program for Lecturers in Medan Sabaruddin Chaniago; Amin Hou; Adi Harianto; Septa Diana Nabella; Ibrahim Mallam Fali
Journal of Business Integration Competitive Vol. 2 No. 2 (2026): Journal of Business Integration Competitive
Publisher : Yayasan Bina Bisnis Nusantara Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64276/jobic.v2i2.75

Abstract

This study seeks to examine the impact of financial awareness on financial behavior, utilizing financial advisers as a mediating variable among Generation Y lecturers in Medan City participating in the government's 3 million subsidized housing program. The consistently poor quality of financial decision-making about subsidized housing ownership underscores the necessity of enhancing financial literacy, facilitated by the involvement of competent financial counselors. This research utilized a quantitative methodology, namely a survey technique including the dissemination of questionnaires to participants. The study's population comprised Generation Y lecturers in Medan City, with a sample size of 78 individuals selected through a random sampling method. The analysis of data was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to evaluate both direct and indirect correlations among variables. The findings indicated that financial awareness exerted a favorable and significant influence on financial behavior. Moreover, financial awareness substantially affected the utilization of financial advisors, which subsequently yielded a favorable impact on financial behavior. It was shown that financial advisors indirectly affected the link between financial knowledge and financial conduct. This research underscores the necessity for government and subsidized housing program administrators to incorporate financial literacy initiatives tailored to the distinct requirements of lecturers, including training in long-term financial planning, subsidized mortgage simulations, and financing risk management. Additionally, it is recommended that higher education institutions offer internal financial consulting services or partner with financial advising organizations to aid instructors in making prudent and sustainable financial choices. This study shows that banks and other financial institutions need to strengthen the role of financial advisors by using education and personalized services to improve the way customers handle their money, especially when it comes to subsidized housing financing programs
The Role of Stress Testing in Enhancing Financial Transparency and Credit Risk Management: Evidence from Islamic and Conventional Banking in ASEAN Septa Diana Nabella; Kiki Wulandari; Maya Sova; Abdul Jalal; Dewi Permata Sari
Sharia Economic and Management Business Journal (SEMBJ) Vol. 7 No. 1 (2026): February
Publisher : Yayasan Darussalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/sembj.v7i1.1926

Abstract

Background: Despite the growing importance of stress testing as a supervisory tool, its role in reducing information opacity and improving credit risk management remains underexplored in ASEAN’s dual banking system, where Islamic and conventional banks operate under distinct financial structures. Method: Using a Panel Vector Autoregression (PVAR) model with Generalized Method of Moments (GMM), this study analyses 72 listed banks across five ASEAN countries over 2012–2022. Credit risk is proxied by NPL/NPF ratios, incorporating key macroeconomic and bank-specific variables. Results: The findings indicate that credit risk dynamics are highly persistent, with own shocks accounting for more than 97% of forecast error variance in both banking systems. GDP growth and real interest rates emerge as the most influential macroeconomic determinants. Islamic banks display mean-reverting credit risk behaviour, whereas conventional banks exhibit greater persistence. Impulse response analysis reveals that macroeconomic shocks have statistically significant but heterogeneous effects across bank types. In addition, Granger causality results suggest that macroeconomic variables can serve as early warning indicators of credit risk. The COVID-19 period provides additional evidence that stronger capital buffers help mitigate the transmission of macroeconomic shocks to NPL ratios. Conclusion: These results support the role of stress testing as a tool for improving risk assessment and strengthening supervisory oversight in ASEAN banking systems. This study contributes by providing the first PVAR-based comparative analysis of stress testing in ASEAN’s dual banking system, incorporating the COVID-19 shock as a natural experiment, and offering cross-country evidence on the role of stress testing in improving financial transparency.
Pengaruh Profitabilitas, Likuiditas, dan Struktur Modal terhadap Harga Saham Perusahaan Manufaktur di Bursa Efek Indonesia Jeni Parastika; Septa Diana Nabella; Dewi Permata Sari; Yandra Rivaldo; Zaifun Nur Fatrianto
Jurnal Manajemen Riset Inovasi Vol. 4 No. 2 (2026): Jurnal Manajemen Riset Inovasi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/mri.v4i2.8841

Abstract

Investment decisions in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (IDX) are influenced by fundamental analysis and stock price fluctuations. Stock prices reflect market perceptions shaped by profitability, liquidity, and capital structure. This study examines the effects of Return on Assets (ROA), Current Ratio (CR), and Debt-to-Equity Ratio (DER) on stock prices, both partially and simultaneously. Using a quantitative approach, the study analyzes secondary data from audited financial statements and stock prices of 12 pharmaceutical companies during 2022–2024, totaling 36 observations. Panel data regression with EViews 12 is applied. Results show that ROA and DER have positive and significant effects on stock prices, while CR has a negative but insignificant effect. Simultaneously, all three variables significantly influence stock prices, with an adjusted R² of 73%, indicating strong explanatory power. Profitability (ROA) is the most influential factor, followed by capital structure (DER), while liquidity (CR) shows no significant impact.
Memberdayakan Dosen melalui Kepemimpinan Pelayan: Pengaruh Literasi Digital dan Adaptasi Budaya Agus Susanto; Elyzabeth Wijaya; Hendry Hendry; Septa Diana Nabella; Yandra Rivaldo
Society Vol 12 No 2 (2024): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v12i2.781

Abstract

This study examines the impact of digital literacy and adaptable culture on lecturer performance, with servant leadership as a mediating variable. The Institute of Information Technology and Business executed the study, with several lecturers participating as responders. Digital literacy is a crucial component in the age of technological transition, whereas adaptable culture signifies an institution’s capacity to adjust to evolving environmental conditions. This study proposes that servant leadership, prioritizing service-oriented leadership, mediates the association among digital literacy, adaptable culture, and lecturer performance. This study uses a validated questionnaire to gather data through a quantitative methodology and survey technique. We employ route analysis methodologies to examine the interrelationships among variables. The study’s outcomes are anticipated to elucidate how digital literacy and adaptable culture might enhance professor performance by reinforcing servant leadership conduct. These findings hold significant implications for formulating higher education policies, particularly in addressing the challenges of the digital age and the intricacies of the professional landscape. This study offers theoretical contributions by enhancing the comprehension of the interplay between digital literacy, corporate culture, and leadership within an academic framework.
Pengaruh Disiplin Kerja, Motivasi Pegawai, dan Lingkungan Kerja terhadap Kinerja Pegawai di Dinas Pemberdayaan Perempuan, Perlindungan Anak, Pengendalian Penduduk dan Keluarga Berencana (DP3AP2KB) Kota Batam Afridariyana Afridariyana; Rini Elfina; Septa Diana Nabella
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 6 No. 2 (2026): MEI: CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v6i2.8939

Abstract

This study examines the influence of work discipline, employee motivation, and work environment on employee performance at the Office of Women Empowerment, Child Protection, Population Control, and Family Planning (DP3AP2KB) of Batam City. The research applies a quantitative approach with an associative design to determine the relationship and influence among variables. Data were collected from all employees using a structured questionnaire that had been tested for validity and reliability to ensure the accuracy of the research instrument. The analysis technique used is multiple linear regression to evaluate both partial and simultaneous effects of the independent variables on employee performance. The findings indicate that work discipline, motivation, and work environment collectively contribute significantly to improving employee performance. Individually, each variable also shows a meaningful and positive effect, reflecting the importance of both internal and external factors in shaping employee outcomes and productivity. These results imply that strengthening discipline, enhancing employee motivation, and creating a supportive, comfortable, and conducive work environment are essential strategies for improving organizational performance and achieving institutional goals effectively. Therefore, organizations are encouraged to implement policies and programs that support employee development, maintain a positive work atmosphere, and improve overall work quality in a sustainable manner.
Pengaruh Teknologi, Pengelolaan Arsip, Sarana Prasarana, dan Pelatihan terhadap Kinerja Pegawai Badan Pengelolaan Keuangan dan Aset Daerah Kota Batam Asridianti Asridianti; Dewi Permata Sari; Septa Diana Nabella
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 6 No. 2 (2026): MEI: CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v6i2.8940

Abstract

This study examines the influence of technology utilization, records management, infrastructure, and training on employee performance at the Regional Financial and Asset Management Agency (BPKAD) of Batam City. A quantitative approach with an associative design was employed to identify relationships between variables and measure their effects. The study involved 89 employees as respondents using a saturated sampling method to ensure all members of the population were included. Data were collected through structured questionnaires and analyzed using multiple linear regression along with F-test and t-test to assess both simultaneous and partial effects. The findings reveal that all independent variables simultaneously have a significant impact on employee performance, while individually technology, records management, infrastructure, and training also demonstrate significant positive effects. These results indicate that the effective use of digital systems, well-organized archival practices, adequate and supportive facilities, and continuous training programs play a crucial role in enhancing employee performance and productivity, as well as improving efficiency, accuracy, and overall organizational effectiveness. The study suggests that organizations should strengthen technological implementation, improve document management systems, provide sufficient work facilities, and conduct sustainable training programs to achieve optimal and long-term organizational outcomes.
Co-Authors Abdul Hafizt Arkan Adi Harianto Affendy Abu Hassim Afridariyana Afridariyana Agus Susanto Aliyyah Dewi Azra Amin Hou Andi Hidayatul Fadlilah Aris Munandar Asridianti Asridianti Ayu Wirda Ningsih Baehaqi Chaniago, Sabaruddin Cici Handayani Deva Djohan Dewi Permata Sari Dewi Permata Sari Dewi Permata Sari Dewi Rafiah Pakpahan Duffin Eky Pratiwi Erina Alimin Ferdila Ferdila Hendry Hendry Ibrahim Mallam Fali Irwansyah, Rudy Ita Mustika JALAL, ABDUL Jeni Parastika Khadijah Khairatun Nazah Kiki Wulandari Loly, Loly M. Arpah Maharani, Raisya Zuhra Maya Richmayati Maya Sova Muhammad Iqbal Nur Edy Kurniawan Nurul Handayani Oktavianti Oktavianti Putut Inda Malasari Rini Elfina Robby Kurniawan Sabri Sarmini Siti Aminah Siti Nurhiqmah Sumardin Susellawati Tanjung, Rona Wijaya, Elyzabeth Yandra Rivaldo YOPI YOPI Zaifun Nur Fatrianto