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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Ilmu Manajemen (JIM) El Dinar Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Journal of Business & Banking EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Manajemen & Keuangan Distribusi INVENTORY: JURNAL AKUNTANSI At-Tadbir : jurnal ilmiah manajemen Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Jurnal Samudra Ekonomi dan Bisnis Business and Finance Journal Dinasti International Journal of Education Management and Social Science Jurnal Riset Bisnis dan Manajemen Jurnal Kedaymas Jurnal Iqtisaduna Golden Ratio of Finance Management International Journal of Humanities Education and Social Sciences JWM (JURNAL WAWASAN MANAJEMEN) Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis JPS (Jurnal Perbankan Syariah) E-JURNAL AKUNTANSI
Lutfi Lutfi
Hayam Wuruk University Perbanas
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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The Effect Of Organizational Culture And Work Environment On Employee Performance With Moderation Of Organizational Citizenship Behavior At Bank Jatim Hr Muhammad Surabaya Branch Aulia Permata Hati; Lutfi Lutfi
At-Tadbir : jurnal ilmiah manajemen Vol 10 No 1 (2026): At-Tadbir: jurnal ilmiah manajemen
Publisher : Islamic University of Kalimantan MAB Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/atd.v10i1.22289

Abstract

This study aims to analyze the influence of organizational culture and work environment on employee performance with Organizational Citizenship Behavior (OCB) as a moderating variable at Bank Jatim HR Muhammad Surabaya Branch. This study was motivated by fluctuations in employee performance as reflected in KPI achievements and inconsistencies in previous studies regarding the relationship between variables. A quantitative approach was used with convenient sampling. Data were collected through questionnaires distributed to employees and analyzed using Partial Least Square–Structural Equation Modeling (PLS-SEM). The results of the study indicate that organizational culture and work environment have a positive and significant effect on employee performance. OCB also has a positive effect on performance and is proven to moderate the influence of organizational culture and work environment on employee performance. This means that the higher the level of OCB, the stronger the influence of organizational culture and work environment in improving performance.
Credit Risk in Regional Development Banks: The Roles of Operational Inefficiency, Profitability, and Independent Commissioners Iqbal Alfahruli; L. Lutfi
Golden Ratio of Finance Management Vol. 6 No. 2 (2026): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v6i2.2264

Abstract

This study examines the effects of operational inefficiency, profitability, and independent commissioners on credit risk in Indonesian Regional Development Banks (RDBs). Regional Development Banks (RDBs), locally known as Bank Pembangunan Daerah, are provincially owned financial institutions that play a vital role in promoting regional economic development. Credit risk remains a major concern for RDBs because of their strategic intermediation function and their vulnerability to non-performing loans (NPLs). Using panel data from 23 conventional RDBs over the 2018–2024 period, this study analyzes 161 bank-year observations through panel data regression, with the Random Effect Model identified as the most appropriate estimation technique. Credit risk is measured by the non-performing loan (NPL) ratio, operational inefficiency by the operating expense-to-operating income (OEOI) ratio, profitability by return on equity (ROE), and board independence by the number of independent commissioners. The findings reveal that operational inefficiency has a positive and significant effect on credit risk, indicating that lower cost efficiency increases the deterioration of loan quality. In contrast, profitability has a negative and significant effect on credit risk, suggesting that more profitable banks are better able to maintain asset quality and absorb potential losses. Independent commissioners also have a negative and significant effect on credit risk, demonstrating the importance of board independence in strengthening oversight and mitigating risk. However, independent commissioners do not moderate the relationships between operational inefficiency and credit risk or between profitability and credit risk. This study contributes to the banking and corporate governance literature by providing empirical evidence from Indonesian RDBs, an underexplored segment of the banking industry in emerging markets. The findings suggest that, rather than functioning as a moderating mechanism, independent commissioners serve as an important direct governance mechanism for mitigating credit risk. From a practical perspective, RDBs should improve operational efficiency, maintain sustainable profitability, and strengthen board independence to enhance credit risk management and support long-term financial stability.
Peran Mediasi Perilaku Keuangan pada Keputusan Investasi Erika Stephani Putri Hendrika; Dewi Ayu Wulandari; Lutfi
Journal of Business & Banking Vol 15 No 01 (2025): Mei-Oktober 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v15i01.5508

Abstract

Generasi Z yang tumbuh bersama dengan teknologi dan kemudahan akses informasi memiliki cara pandang yang berbeda dalam melakukan keputusan investasi. Generasi Z memiliki potensi yang cukup besar dalam memaksimalkan peluang investasi, sehingga hal tersebut menarik untuk diteliti. Tujuan dari penelitian ini yaitu untuk menganalisis pengaruh literasi keuangan dan pendapatan terhadap keputusan investasi generasi Z melalui mediasi perilaku keuangan. Teknik pengumpulan data dilakukan dengan menyebarkan kuesioner. Metode pengambilan sampel menggunakan purposive sampling yang dilakukan kepada 144 generasi Z yang telah melakukan investasi dan berdomisili di Surabaya. Teknik analisis data yang digunakan yaitu Structural Equation Model Partial Least Square (SEMPLS). Hasil penelitian yang dilakukan menunjukkan bahwa literasi keuangan tidak berpengaruh terhadap keputusan investasi sedangkan perilaku keuangan dan pendapatan berpengaruh positif signifikan terhadap keputusan investasi, perilaku keuangan tidak mampu memediasi literasi keuangan terhadap keputusan investasi namun mampu memediasi pendapatan terhadap keputusan investasi. Hasil penelitian ini berimplikasi pada generasi Z meningkatkan perilaku keuangan yang dimiliki agar lebih berani dalam melakukan pengambilan keputusan investasi.
Perilaku Keuangan dalam Memediasi Spiritualitas, Kontrol Diri, Literasi Keuangan Terhadap Kepuasan Keuangan Moch Arief; Lutfi Lutfi
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 14 No. 1 (2026):
Publisher : Master of Management FEB ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v14i1.418

Abstract

Penelitian ini bertujuan untuk menguji pengaruh spiritualitas, pengendalian diri, dan literasi keuangan terhadap kepuasan keuangan dengan perilaku keuangan sebagai variabel mediasi. Penelitian ini menggunakan pendekatan kuantitatif menggunakan Partial Least Squares-Structural Equation Modeling (PLS-SEM) terhadap 116 responden di Kabupaten Bojonegoro. Temuan penelitian menunjukkan bahwa spiritualitas tidak secara langsung memengaruhi kepuasan keuangan, tetapi memiliki pengaruh tidak langsung yang signifikan melalui perilaku keuangan, yang menunjukkan peran mediasi penuh. Pengendalian diri menunjukkan pengaruh langsung dan tidak langsung, yang menunjukkan mediasi parsial. Sementara itu, literasi keuangan memengaruhi kepuasan keuangan hanya secara tidak langsung melalui perilaku keuangan, yang juga mencerminkan mediasi penuh. Hasil ini menegaskan bahwa perilaku keuangan berfungsi sebagai jalur penting yang menjembatani faktor-faktor psikologis, spiritual, dan berbasis pengetahuan dengan kepuasan keuangan. Kontribusi penelitian ini terletak pada integrasi teoretis spiritualitas, pengendalian diri, dan literasi keuangan ke dalam kerangka kerja yang komprehensif untuk memahami kepuasan keuangan. Secara praktis, penelitian ini menggarisbawahi pentingnya pendidikan keuangan yang menggabungkan nilai-nilai spiritual dan psikologis untuk mendorong perilaku keuangan yang bertanggung jawab dan meningkatkan kesejahteraan individu dan rumah tangga. Secara kontekstual, penelitian ini memperkaya literatur dengan memberikan bukti empiris dari Kabupaten Bojonegoro, lingkungan sosial budaya yang unik yang sering diabaikan dalam penelitian sebelumnya, sehingga memperluas wawasan tentang perilaku keuangan dalam lingkungan budaya yang beragam.
The Interplay Of Macroeconomic Factor, Risk, And Bank Market Value: The Mediating Effect Of Profitability And The Moderating Role Of Size Christin Ardhianti; Lutfi Lutfi
INVENTORY: JURNAL AKUNTANSI Vol. 9 No. 1 (2025)
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v9i1.22248

Abstract

The research examines the interplay between macroeconomic factors, risk, and the market value of banks in Indonesia, with profitability acting as a mediator and bank size as a moderator. The study focuses on 24 conventional commercial banks listed on the Indonesia Stock Exchange from 2018-2023, totaling 170 bank-year observations. Using panel data analysis, the research tests how economic growth, credit risk, and liquidity risk affect bank market value, measured by Price-to-Book Value (PBV). Profitability, represented by Return on Assets (ROA), mediates the relationship between these factors and market value, with a specific focus on bank size's moderating role. The results show that profitability positively impacts market value, as do economic growth and liquidity risk, while credit risk has a negative effect. The study confirms that bank size strengthens the effect of profitability on market value but does not directly influence firm value. Robustness tests using Robust Standard Error and Generalized Method of Moments confirm the model's reliability. Policy implications suggest that banks should enhance profitability through effective risk management, especially credit risk, and leverage their size for competitive advantage. Practically, the findings stress the importance of liquidity management and macroeconomic stability in boosting bank market value in emerging economies.
Peran Mediasi Perilaku Keuangan pada Keputusan Investasi Erika Stephani Putri Hendrika; Dewi Ayu Wulandari; Lutfi
Journal of Business & Banking Vol 15 No 01 (2025): Mei - Oktober (2025)
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v15i01.5508

Abstract

Generasi Z yang tumbuh bersama dengan teknologi dan kemudahan akses informasi memiliki cara pandang yang berbeda dalam melakukan keputusan investasi. Generasi Z memiliki potensi yang cukup besar dalam memaksimalkan peluang investasi, sehingga hal tersebut menarik untuk diteliti. Tujuan dari penelitian ini yaitu untuk menganalisis pengaruh literasi keuangan dan pendapatan terhadap keputusan investasi generasi Z melalui mediasi perilaku keuangan. Teknik pengumpulan data dilakukan dengan menyebarkan kuesioner. Metode pengambilan sampel menggunakan purposive sampling yang dilakukan kepada 144 generasi Z yang telah melakukan investasi dan berdomisili di Surabaya. Teknik analisis data yang digunakan yaitu Structural Equation Model Partial Least Square (SEMPLS). Hasil penelitian yang dilakukan menunjukkan bahwa literasi keuangan tidak berpengaruh terhadap keputusan investasi sedangkan perilaku keuangan dan pendapatan berpengaruh positif signifikan terhadap keputusan investasi, perilaku keuangan tidak mampu memediasi literasi keuangan terhadap keputusan investasi namun mampu memediasi pendapatan terhadap keputusan investasi. Hasil penelitian ini berimplikasi pada generasi Z meningkatkan perilaku keuangan yang dimiliki agar lebih berani dalam melakukan pengambilan keputusan investasi.
Co-Authors Abadi, Andreas Roy Dirgantara Antika Budiningrum Arnanto, Tito Teguh Astri Kusuma Wardani Aulia Permata Hati Christin Ardhianti Dela Renta, Yolanda Denpharanto Agung Krisprimandoyo Dewi Ayu Wulandari Dwiyanti, Elicia Aprillia Elma Hariani Erika Stephani Putri Hendrika Farach Aliyyah Putri Suryadie Firdaus, Dimas Gita Ramadhan Husna, Nur Af’idatul Indria Fatmawati Iqbal Alfahruli Iramani, Rr Iswinarti Margiana Jihan Zakiyah Permana Kadek Irma Susanti Kiki Marti Diana Lorentia Handoko Maulidatur Rohmah Meliza Silvy Moch Arief Nadya Septi Nur Aini Nur'aini Rokhmania Putri Asiza Agustien Aulia Rahmah Reni Tri Purniawati Ririn Poerwanti Poerwanti Rr. Iramani Satrida, Galuh Selian, Mardiah Mutiara Puspitasari Shintani, Nadella Putri Sofi Ariani Soni Harsono Susilowati, Arlianti Agil Tirani Rahma Brilianti Tomi Arganata Uswatun Hasanah Utami Tyas Vita Prihatiningrum Yulian Belinda Yurisha Ramadhani Putri