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KOMPARASI TINGKAT KESEHATAN BANK ANTARA BANK KONVENSIONAL DAN BANK DIGITAL BERDASARKAN METODE RGEC Saputra, Septian Rahul Dika; Tarigan, Thia Margaretha; Prasetyo, Christianus Yudi; Setiabudi, Andang Wirawan
Jurnal Akuntansi Vol 18 No 1 (2024): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v18i1.5160

Abstract

The research aims to compare the soundness level of banks between conventional banks and digital banks that have been listed on the Indonesia Stock Exchange in 2020 and 2021 using the Risk Profile, Good Corporate Governance, Earning, Capital and RGEC methods. The research was conducted using a descriptive research type with the use of secondary data originating from the website www.idx.com and annual reports issued by banking companies officially to support the research. The sample was done using the purposive sampling technique. The data analysis technique used is the Risk-based Bank Rating method. The results of the study show that conventional banks will be healthier than digital banks in 2020 and 2021 based on 4 assessment aspects, namely: Good Corporate Governance, Earning, Capital, and RGEC methods. Meanwhile, based on the Risk Profile factor, in 2020 and 2021, conventional banks and digital banks will have the same level of soundness.
Large Language Models in Accounting Tasks: Driving Factors and Ethical Dilemmas Among Accounting Students Josephine, Katherine Olivia; Tarigan, Thia Margaretha; Weli, Weli
Jurnal Sisfokom (Sistem Informasi dan Komputer) Vol. 15 No. 01 (2026): JANUARY
Publisher : ISB Atma Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32736/sisfokom.v15i01.2531

Abstract

This research aims to identify the key factors that affect accounting students’ intention to adopt and the actual usage of Large Langauge Models (LLMs), including ChatGPT, in academic contexts. It also addresses ethical concerns that may arise from their use. Using a quantitative design, data were collected through an online survey involving 302 students from various universities in the Greater Jakarta area who had prior experience using LLMs. This research aims to address the gap in literature on AI-based technology acceptance within the accounting field by extending the Technology Acceptance Model (TAM) with trust and academic ethics. The study offers a theoretical contribution by deepening insights into technology acceptance within accounting education and a practical contribution by emphasizing the integration of ethical considerations in the use of LLMs in higher education. The study focuses on key constructs including perceived ease of use, perceived usefulness, trust, academic ethics, behavioral intention, and actual usage behavior. Data was analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique via SmartPLS 4 software. The results show that all examined factors positively influence students’ intention to use LLMs, with perceived usefulness stands out as the most significant driver. Furthermore, behavioral intention significantly predicts actual use, suggesting that students who see practical value in these tools are more likely to adopt them in their learning routines. What sets this research apart is its integration of motivational and ethical dimensions in examining technology acceptance within accounting education.
Analisis Manajemen Risiko dan Efisiensi Operasional Terhadap Kinerja Keuangan Perbankan Angelina, Vanessa S; Tarigan, Thia Margaretha; Prasetyo, Christianus Yudi
Journal of Business and Economics Research (JBE) Vol 7 No 1 (2026): February 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i1.9213

Abstract

This study aims to analyze the effect of Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), and Operating Expenses to Operating Income (BOPO) on the financial performance of banking institutions listed on the Indonesia Stock Exchange during the 2020–2024 period. This study uses secondary data obtained from published financial reports and applies multiple linear regression analysis with the help of SPSS software. The results of the F test show that NPL, LDR, and BOPO together have a significant effect on financial performance as measured by Return on Assets (ROA), with an R Square value of 0.790. This means that 79.0% of the variation in ROA can be explained by these three variables, while the remaining 21.0% is influenced by other factors not included in the model, such as interest rates, inflation, and bank size. Partially, LDR affects ROA, this can be seen from the LDR significance value of 0.036 <0.05. The BOPO variable also has a partial effect on ROA, as evidenced by its significant value of 0.000 < 0.005. Meanwhile, the NPL variable does not affect ROA, as its significant value is 0.084 > 0.05. The positive impact of LDR indicates that effective fund distribution increases profits, while the negative impact of BOPO highlights the critical role of operational efficiency in maintaining financial performance. These findings suggest that bank management maintains a balance between liquidity and operational efficiency to optimize profits. Further research is recommended to incorporate external macroeconomic variables for a more comprehensive understanding.
Integrasi Literasi Keuangan dalam Pendidikan Menengah: Studi Kasus pada Siswa SMA Pangudi Luhur Kelas X: The Integration of Financial Literacy into Secondary Education: A Case Study of Grade 10 Students at Pangudi Luhur Senior High School, Jakarta Tarigan, Thia Margaretha; Prasetyo, Christianus Yudi; Setiabudi, Andang Wirawan; Joseph, Katherine Olivia
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 11 No. Suppl-1 (2026): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v11iSuppl-1.11100

Abstract

This community service activity aims to integrate financial literacy into the secondary education curriculum to foster wise, responsible financial behavior. The program was implemented for Grade 10 students at SMA Pangudi Luhur Jakarta, focusing on three main aspects: personal financial management, investment understanding, and awareness of online loan risks. The implementation methods included interactive lectures, group discussions, investment simulations, and evaluation by pre-test and post-test instruments. The results revealed a significant improvement in students' financial literacy levels. The average pre-test score of 27.4 increased to 39.7 in the post-test, reflecting a 45% enhancement in understanding. The most significant improvements were observed in students' ability to allocate expenditures to basic needs, savings, and social activities, followed by increased awareness of the characteristics and risks of a range of investment vehicles, including equities, mutual funds, and bonds. This program demonstrates that integrating financial literacy into secondary education is effective in fostering financial awareness and developing essential money management skills from an early age.