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All Journal AKUNTABILITAS JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JOURNAL OF APPLIED ACCOUNTING AND TAXATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Arif Darmawan
Politeknik Negeri Batam
Economics, Econometrics & Finance

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THE IMPACT OF CASH CONVERSION CYCLE ON FINANCIAL DISTRESS WITH PROFITABILITY AS A MODERATING VARIABLE Fitratul Firda Amaliah; Arif Darmawan
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 3 No 2 (2019): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.906 KB) | DOI: 10.30871/jama.v3i2.1561

Abstract

This study aims to provide empirical evidence on the impact of profitability on the correlation cash conversion cycle to financial distress. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange period 2010 to 2016 with a total sample of 9 companies. The sample collection method using purposive sampling and the testing measurement used was regression analysis. The result of this study proves that the cash conversion cycle affect positive to financial distress and profitability able to moderate the relationship between the cash conversion cycle to financial distress.
Evaluating User Satisfaction in AI-Powered Digital Banking: An Expectation Confirmation Model Approach Dewi Junita; Nadia Fathurrahmi Lawita; Izzatul Jannah; Susi Lestari; Arif Darmawan; Danar Irianto
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 14 No. 1 (2026): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - June 2026
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v14i1.10469

Abstract

This study assesses user satisfaction with AI-Banking services by integrating artificial intelligence features into an expectation confirmation model. Using a quantitative approach, data was obtained from 124 bank customer respondents in Indonesia using a questionnaire, then analyzed using PLS-SEM approach. The analysis results indicate that expectation confirmation has a significant influence on performance perceptions. Furthermore, the variables of trendiness, visual attractiveness, problem-solving ability, and customization positively influence user satisfaction. These findings suggest that banking service providers should prioritize these aspects. Improvements in these factors have the potential to strengthen userr satisfaction in AI-based digital banking services.
Co-Authors Danar Irianto Dewi Junita Eka Putra Pratama Fitratul Firda Amaliah Intan Wulandari Izzatul Jannah Joko Supriyanto Martina Rut Utami Nadia Fathurrahmi Lawita Sariati Oktoria Saragih Shella Angelina Stevani Patrecia Bangun Surya Firmansyah Susi Lestari Theresia Sinaga