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ANALISIS PERBANDINGAN KUALITAS PELAYANAN BANK SYARIAH DENGAN BANK KONVENSIONAL DI KOTA DEPOK MENGGUNAKAN CARTER MODEL Budi Prijanto; Rani Ferina Pulung; Agustin Rusiana Sari
Jurnal Tabarru': Islamic Banking and Finance Vol. 4 No. 1 (2021): Jurnal Tabarru' : Islamic Bangking and Finance
Publisher : Department of Islamic Banking, Faculty of Islamic Studies, Islamic University of Riau (UIR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jtb.2021.vol4(1).6607

Bank merupakan suatu lembaga yang bergerak di bidang jasa, sehingga penting sekali untuk mengutamakan kualitas pelayanannya. Penelitian ini merupakan studi kuantitatif yang menganalisis dan membandingkan kualitas pelayanan yang dirasakan oleh nasabah bank syariah dengan nasabah bank konvensional dengan menggunakan pendekatan CARTER (Compliance, Assurance, Reliability, Tangibles, Emphaty, dan Responsiveness). Penelitian ini menggunakan kuesioner sebagai instrumen untuk mengambil sampel sebanyak 200 responden yang terbagi menjadi 100 responden nasabah bank syariah dan 100 responden nasabah bank konvensional, dengan menggunakan metode non probability sampling. Metode yang digunakan dalam penelitian ini adalah fuzzy logic. Hasil penelitian ini menunjukkan bahwa terdapat kesenjangan (gap) antara ekspektasi nasabah dengan persepsi atau kepuasan nasabah bank syariah sebesar -0,078, sedangkan untuk nasabah bank konvensional kesenjangan (gap) sebesar – 0,067, ini berarti bahwa kepuasan nasabah bank konvensional lebih besar daripada bank syariah. Kesenjangan (gap) kepuasan nasabah bank syariah di Kota Depok ada pada item: karyawan memiliki pengetahuan yang luas serta berpengalaman dan termasuk dalam dimensi assurance (jaminan), sedangkan kesenjangan (gap) kepuasan nasabah bank konvensional di Kota Depok ada pada item tersedianya produk dan layanan yang berlandaskan syariah dan termasuk dalam dimensi compliance (Kepatuhan).

PROSEDUR PROGRAM BANTUAN OPERASIONAL SEKOLAH (BOS) DAN TINGKAT KEPUASAN ORANG TUA SISWA TERHADAP PEMBERIAN BOS PADA SEKOLAH DASAR NEGERI (SDN) Agustin Rusiana Sari; Budi Prijanto; Agnes Dwihardini
Jurnal Ilmiah Ekonomi Bisnis Vol 15, No 2 (2010)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (227.731 KB)

Program Bantuan Operasional Sekolah (BOS) adalah program pemerintah untuk penyediaan pendanaan biaya nonpersonalia bagi satuan pendidikan dasar sebagai pelaksanaan program wajib belajar 9 tahun. Program BOS bertujuan untuk membebaskan biaya pendidikan bagi siswa tidak mampu dan meringankan bagi siswa lain, agar mereka memperoleh layanan pendidikan dasar yang lebih bermutu sampai tamat. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis prosedur Program BOS dan mengetahui sejauh mana tingkat kepuasan orang tua siswa atas pemberian Program BOS pada SDN di Kota Bekasi. Penelitian ini menggunakan teknik analisis kualitatif untuk pembahasan mengenai prosedur Program BOS, sedangkan pengukuran tingkat kepuasan orang tua siswa menggunakan analisis Tingkat Kepentingan dan Kinerja (Importance-Performance Analysis). Operasionalisasi analisis ini secara prinsip adalah dengan cara membandingkan antara tingkat pelaksanaan dengan tingkat kepentingan/harapan dan kemudian digambarkan dalam diagram Kartesius Kuesioner disebar kepada 150 responden menggunakan teknik pengambilan sampel acak dengan cara random sampling. Peneliti membagi kuesioner secara proporsional berdasarkan jumlah siswa SD Negeri di 12 Kecamatan yang ada di Kota Bekasi. Hasil analisis menunjukkan bahwa prosedur Program BOS sudah sesuai dengan pedoman yang ditentukan dan orang tua siswa SD Negeri di Kota Bekasi sangat puas dengan pemberian BOS yang ditunjukkan dengan rata-rata tingkat kesesuaian antara tingkat pelaksanaan dan kepentingan/harapan berada di atas 100 %.

The Influence of Profitability and Funding Policy on Dividend Policy and Its Impact on Profit Growth Budi Prijanto; Agustin Rusiana Sari; Fera Riske Anggita; Irwan Moridu; Suseno Suseno
Kontigensi : Jurnal Ilmiah Manajemen Vol 11 No 1 (2023): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v11i1.343

This study aims to examine the effect of profitability and funding policies on dividend policy and their impact on profit growth (study of food and beverage companies listed on the IDX). The population in this study are food and beverage companies listed on the IDX as many as 30 issuers. The sample obtained using purposive sampling with predetermined criteria so that 10 companies can be collected with a total of 50 financial statements. The type of data is secondary data sourced from financial reports and annual reports. The data analysis method used in this study is the classical assumption test, the coefficient of determination test (R2), multiple linear regression tests, and hypothesis testing using multiple linear analysis. The results of the study show that profitability has a significant effect on dividend policy, while funding policy has no significant effect on dividend policy. Significant profit growth mediates the effect of profitability on dividend policy, while not significantly mediates the effect of funding policy on dividend policy.

Analisis perbandingan harga saham PT. Bank Rakyat Indonesia Syariah, TBK sebelum dan sesudah merger menjadi PT. Bank Syariah Indonesia, TBK. Budi Prijanto; Nadia Damayanti; Agustin Rusiana Sari
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 8, No 2 (2022): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020221501

In order to achieve business efficiency so that it becomes more competitive and more profitable, companies often carry out business mergers as a form of expansion. If the profit achieved by the company is higher, it can encourage an increase in its stock price, this is in accordance with fundamental rules. The purpose of this study was to examine whether there is a difference between the stock prices of PT. Bank Rakyat Indonesia Syariah Tbk before and after the merger into PT. Bank Syariah Indonesia Tbk. This research is classified as a comparative study, where the data used is stock price data within a time frame of 25 days before and after the merger. The analytical technique used is the Wilcoxon Signed Ranks Test. The conclusion of this study is that between the stock prices of PT. Bank Rakyat Indonesia Syariah before and after the merger into PT. Bank Syariah Indonesia Tbk there are significant differences. The difference that occurs shows that the stock price after the merger is higher than before the merger.

Pengaruh Pemanfaatan Teknologi Finansial Terhadap Profitabilitas Perbankan (Studi Empiris Pada 5 Entitas Perbankan Konvesional Di Indonesia) Tazza, Adelia; Sari, Agustin Rusiana
Jurnal Media Akuntansi (Mediasi) Vol. 7 No. 1 (2024): Jurnal Media Akuntansi (MEDIASI), September 2024
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmediasi.v7i1.16579

ABSTRACT This research aims to determine the influence of the use of financial technology (fintech), both partially and simultaneously, on the probability of banking entities during the 2019-2023 period. The use of financial technology is seen from the use of ATM technology, internet banking, mobile banking, while the financial performance of banking entities is seen from the Return On Assets (ROA) generated by the entity. This research uses a quantitative approach using multiple linear regression analysis techniques. The data used is secondary data, namely annual reports registered on the Indonesia Stock Exchange and sustainability reports which contain the data needed for 2019-2023. The results of this research show that the use of ATM technology has an effect on ROA, while the use of internet banking technology and the use of mobile banking technology have no effect on ROA. Simultaneous test results show that the use of ATM technology, internet banking and mobile banking has an effect on ROA. Keywords: ATM, Internet Banking, Mobile Banking, Profitability, ROA, Financial Technology. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh pemanfaatan teknologi finansial (fintech), baik secara parsial maupun simultan terhadap probabilitas entitas perbankan selama periode 2019-2023. Pemanfaatan teknologi finansial ini dilihat dari pemanfaatan teknologi ATM, internet banking, mobile banking, sedangkan kinerja keuangan entitas perbankan dilihat dari Return On Asset (ROA) yang dihasilkan oleh entitas. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan teknik analisis regresi linear berganda. Data yang digunakan merupakan data sekunder, yaitu laporan tahunan yang terdaftar di Bursa Efek Indonesia dan laporan keberlanjutan yang memuat data yang dibutuhkan selama tahun 2019-2023. Hasil penelitian ini menunjukkan bahwa pemanfaatan teknologi ATM berpengaruh terhadap ROA, sedangkan pemanfaatan teknologi internet banking dan pemanfaatan teknologi mobile banking tidak berpengaruh terhadap ROA. Hasil pengujian secara simultan menunjukkan bahwa pemanfaatan teknologi ATM, internet banking, dan mobile banking berpengaruh terhadap ROA. Kata kunci: ATM, Internet Banking, Mobile Banking, Profitabilitas, ROA, Teknologi Finansial.

The influence of company size, company growth, and profitability on company value with capital structure as a moderating variable in the 10 largest conventional banks in Indonesia 2017-2022 Panjaitan, Florensy; Sari, Agustin Rusiana
Indonesia Auditing Research Journal Vol. 13 No. 3 (2024): September: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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This research aims to analyze the influence of company size, company growth and company profitability on company value with capital structure as a moderating variable. The companies that are the object of research are the 10 Conventional Banks with the Largest Assets according to the OJK 2017-2022. The type of data used in this research is quantitative data. The data source used in this research is secondary data taken from the Indonesia Stock Exchange at 10 Conventional Banks. The relationship or influence of these variables is explained using the multiple regression analysis method. The data used in this research used 60 samples. The test tool used is SPSS 25. The results of the research show that Company Size has an effect on Company Value, Company Growth has an effect on Company Value, Company Profitability has no effect on Company Value, Capital Structure does not moderate the effect of Company Size. on company value, capital structure is not able to moderate the effect of company growth on company value, capital structure is not able to moderate the effect of company profitability on company value.

Pengaruh penerapan green accounting, ukuran perusahaan, dan kepemilikan institusional terhadap nilai perusahaan pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia periode 2020-2023 Stefanie, Sherly Felicia; Sari, Agustin Rusiana
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 3 No. 3 (2024): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v3i3.1314

Penelitian ini bertujuan untuk mengetahui apakah pengaruh penerapan green accounting, ukuran perusahaan, dan kepemilikan institusional terhadap nilai perusahaan pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Populasi penelitian meliputi semua perusahaan farmasi yang terdaftar di Bursa Efek Indonesia periode 2020-2023 sejumlah 13 perusahaan. Sampel dipilih dengan teknik purposive sampling dan diperoleh 9 perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian dapat disimpulkan bahwa penerapan green accounting dan ukuran perusahaan berpengaruh terhadap nilai perusahaan, sedangkan kepemilikan intitusional tidak berpengaruh terhadap nilai perusahaan. Serta green accounting, ukuran perusahaan, dan kepemilikan institusional berpengaruh secara bersama-sama terhadap nilai perusahaan pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia periode 2020-2023.

Pengaruh kinerja lingkungan, green accounting, dan good corporate governance terhadap profitabilitas pada sektor basic materials terdaftar di BEI Wimala, Adisla Pitra; Sari, Agustin Rusiana
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 3 No. 3 (2024): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v3i3.1315

Profitabilitas merupakan suatu kunci yang menentukan kesehatan dan kesuksesan finansial perusahaan. Rasio profitabilitas juga meningkatkan stabilitas keuangan dan menciptakan cadangan yang diperlukan untuk menghadapi ketidakpastian ekonomi, dan menjadikannya daya tarik utama bagi investor. Profitabilitas bergantung pada sejumlah faktor, termasuk Kinerja Lingkungan, Green Accounting, dan Good Corporate Governance. Penelitian ini bertujuan untuk mengetahui pengaruh Kinerja Lingkungan, Green Accounting, dan Good Corporate Governance terhadap Profitabilitas. Perusahaan yang beroperasi di sektor Basic Materials antara tahun 2019 hingga 2023 menjadi populasi penelitian ini. Sampel dipilih dengan menggunakan teknik purposive sampling dan data yang digunakan adalah data sekunder. Teknik analisis regresi linier berganda digunakan dalam penelitian ini. Berdasarkan hasil pengujian, dapat disimpulkan bahwa secara parsial, Kinerja Lingkungan, Green Accounting, dan Dewan Komisaris Independen dalam praktik Good Corporate Governance berpengaruh terhadap Profitabilitas. Namun, Dewan Direksi dan Komite Audit dalam Good Corporate Governance tidak memiliki pengaruh terhadap Profitabilitas. Kelima variabel independen tersebut secara bersamaan simultan berdampak pada Profitabilitas.

Analysis Of Success Of Mandiri Mobile Banking Information System With Delone & Mclean Models Dinda Ghassani; Sari, Agustin Rusiana
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.816

The Mandiri Mobile Banking application is currently continuing to develop in order to serve its customers, this is also being done so that Bank Mandiri can compete with other banks in Indonesia. It is important for banking service providers to know the success of mobile banking in order to create strategic plans and increase the number of customers in the future. One of the models that is often used to measure the success of an information system is the DeLone & McLean Information System Success Model in which there are six constructs, namely system quality, information quality, service quality, use, user satisfaction, and net benefits. This research uses descriptive research type. The data collection technique uses the survey method by distributing questionnaires to respondents, namely Mandiri mobile banking users. The sample of this research is 385 respondents. The method of analysis in this study uses Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The results of the study show that all hypotheses are accepted and it is said that Mandiri mobile banking is in good condition and has been successful in providing benefits to customers who use mobile banking.

Analysis Of Success Of Mandiri Mobile Banking Information System With Delone & Mclean Models Dinda Ghassani; Sari, Agustin Rusiana
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.816

The Mandiri Mobile Banking application is currently continuing to develop in order to serve its customers, this is also being done so that Bank Mandiri can compete with other banks in Indonesia. It is important for banking service providers to know the success of mobile banking in order to create strategic plans and increase the number of customers in the future. One of the models that is often used to measure the success of an information system is the DeLone & McLean Information System Success Model in which there are six constructs, namely system quality, information quality, service quality, use, user satisfaction, and net benefits. This research uses descriptive research type. The data collection technique uses the survey method by distributing questionnaires to respondents, namely Mandiri mobile banking users. The sample of this research is 385 respondents. The method of analysis in this study uses Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The results of the study show that all hypotheses are accepted and it is said that Mandiri mobile banking is in good condition and has been successful in providing benefits to customers who use mobile banking.

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