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PENGARUH RISIKO KREDIT, LIKUIDITAS, DAN TINGKAT SUKU BUNGA TERHADAP KINERJA KEUANGAN BANK DENGAN UKURAN BANK SEBAGAI VARIABEL PEMODERASI (STUDI KASUS PADA PERUSAHAN BANK YANG TERDAFTAR DIBURSA EFEK INDONESIA (2019-2023) Venty Aulia Marpaung; Azwansyah Habibie
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 4 No. 2 (2025): Edisi September - Desember 2025
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jeama.v4i2.371

Abstract

Penelitian ini bertujuan untuk menguji pengaruh risiko kredit, likuiditas, dan tingkat suku bunga terhadap kinerja keuangan bank, serta peran ukuran bank sebagai variabel pemoderasi pada perusahaan bank yang terdaftar di Bursa Efek Indonesia  (BEI) periode 2019 - 2023. Data yang digunakan berupa laporan keuangan 33 bank umum konvensional yang terdaftar di BEI periode 2019–2023, dengan metode purposive sampling. Analisis dilakukan menggunakan regresi linear berganda dan Moderating Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa risiko kredit berpengaruh negatif signifikan terhadap kinerja keuangan, likuiditas berpengaruh negatif  terhadap kinerja keuangan, sedangkan tingkat suku bunga berpengaruh positif dan signifikan terhadap kinerja keuangan. Ukuran bank terbukti memoderasi pengaruh risiko kredit dan likuiditas terhadap kinerja keuangan, namun tidak memoderasi pengaruh tingkat suku bunga terhadap kinerja keuangan. Temuan ini menegaskan pentingnya manajemen risiko kredit, kebijakan tingkat suku bunga, dan peran skala bank dalam menjaga profitabilitas.
STRENGTHENING THE ORGANIZATIONAL CULTURE OF UMKM FOR BUSINESS SUSTAINABILITY IN THE KAMU VILLAGE MARKET OLD DENAI, PANTAI LABU DISTRICT DELI SERDANG REGENCY Tapi Rondang Ni Bulan; Sarah Imelda; Azwansyah Habibie; Muslim Harahap; Bunga Aditi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 1 (2026): July
Publisher : PT. Radja Intercontinental Publishing

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

Abstract

Micro and Small Enterprises (MSEs) have role strategic in support growth economy area , creating field work , and improve welfare society . However , some large number of MSMEs operating in traditional markets Still face various challenges , such as weak governance​ effort , low commitment to standard services , as well as Not yet optimally implementation values culture organizations that can support sustainability business . Condition This was also found among MSMEs at Kamu Market, Denai Lama Village, Pantai Labu District , Deli Serdang Regency . devotion to public This aim For increase understanding and awareness MSME actors regarding importance culture organization as foundation in guard sustainability and power competition business . The method used covering socialization , counseling , discussion interactive and mentoring simple to participants . Activities implemented through stages preparation , implementation , and evaluation . Results of activities show existence improvement understanding participant about values culture organization like discipline , responsibility answer , work same , orientation service and commitment to quality effort . Participants also demonstrated high enthusiasm​ during activity ongoing as well as state readiness For apply values culture organization in activity his business . Activities This give contribution positive in build awareness MSME actors for develop more effort​ professional , adaptive , and sustainable .