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All Journal Ekonomi Bisnis Jurnal Akuntansi dan Ekonomi Bisnis Jurnal Ekonomi dan Manajemen (JEKMA) Benefit : Journal of Bussiness, Economics, and Finance
Cicilia Erly Istia
Fakultas Ekonomi Universitas Gunadarma
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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FACTORS AFFECTING ELECTRONIC MONEY (E-MONEY) SALES CASE STUDY IN BANKING ENTITIES IN INDONESIA B Sundari; Cicilia Erly Istia; Renita Helena
Jurnal Ilmiah Ekonomi Bisnis Vol 24, No 3 (2019)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (485.028 KB) | DOI: 10.35760/eb.2019.v24i3.2224

Abstract

Electronic money instruments with non-cash transactions continue to increase positively from year to year. This is also due to the launch of the national non-cash or cashless movement which has been widely applied, especially in Indonesia. This study aims to find out what factors influence e-money sales, especially in banking entities in Indonesia. This study uses multiple linear regression analysis method using SPSS 22, which aims to examine the relationship or effect of the dependent variable with the independent variable. The results of the study have found that in the partial sale of electronic money is only influenced by e-money marketing channels / partnerships. While ease of transaction, ease of top up, and type of design do not have an impact on e-money sales. Meanwhile, simultaneously, these factors have an impact on E-Money sales.
ANALISIS TINGKAT KESEHATAN BANK PADA PT. BANK NEGARA INDONESIA (PERSERO), TBK DENGAN MENGGUNAKAN METODE RGEC Cicilia Erly Istia
Jurnal Ilmiah Ekonomi Bisnis Vol 25, No 2 (2020)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (723.107 KB) | DOI: 10.35760/eb.2020.v25i2.2530

Abstract

This study aims to analyze the health level of PT. Bank Negara Indonesia (Persero), Tbk for the period of 2016 - 2019 using the RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital) methods. This type of research is descriptive with a quantitative approach. Assessment results show that: (1) the level of bank health in terms of the risk profile aspects of 2016 to 2019 are in the good category (2) the level of bank health in terms of Good Corporate Governance in 2016 - 2019 are at a healthy composite value (3) health level banks in terms of Earnings in 2016 to 2019 both categories with the efforts of the bank to increase income (4) the soundness of the bank in terms of Capital in 2016 - 2019 classified as healthy (5) assessment of the soundness of the bank is still in the good category and the bank continue to improve performance to face the risks faced in the future.
PENGUKURAN ROA, ROE, NPM TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN JAMU DAN FARMASI PERIODE 2016-2020 Faramita Dwitama; Cicilia Erly Istia; Rini Dwiastutiningsih
Jurnal Ekonomi dan Manajemen Vol. 1 No. 2 (2022): Juni : Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (532.87 KB) | DOI: 10.56127/jekma.v1i2.111

Abstract

This research aims to determine the ability of herbal and pharmaceutical companies to earn profits and the effect of Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM) on the profits earned. The profit growth is used by the industry to see the development of the industry in creating profits. The sample of this research is the financial statements of herbal and pharmaceutical companies for the period 2016-2020. After processing by SPSS software, the test result obtained at herbal and pharmaceutical companies indicates that there is a significant effect of the independent variables simultaneously on the dependent variable, so that Ha is accepted. This means that there is a positive and significant influence on the NPM, ROA, and ROE variables on Company’s Profits. So that the higher the values of NPM, ROA and ROE are produced, the higher the company’s profits earn.
PENGARUH PRAKTIK GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN: PERAN MODERASI PROFITABILITAS DI SEKTOR KESEHATAN Dwi Sivia Handayani; Cicilia Erly Istia
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 15 No. 01 (2026): Volume 15 Nomor 01 (April 2026)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v15i01.8999

Abstract

This study analyzes the effects of green accounting practices and environmental performance on firm value, with profitability as a moderating variable in the healthcare sector. The focus on this sector is based on the urgency of managing specific environmental impacts in the healthcare industry. Using a quantitative approach, this study focused on five healthcare sector issuers on the Indonesia Stock Exchange (IDX) for the 2018-2023 period. Total of 30 observations were collected through purposive sampling criteria and analyzed using Moderated Regression Analysis (MRA) with SPSS 26. The results indicate that environmental performance has a significant positive effect on firm value. However, green accounting practices did not show a significant effect, and profitability was unable to moderate the relationship between these variables and firm value.
Determinan Profitabilitas Perbankan Yang Terdaftar Pada Bursa Efek Indonesia Periode 2021 – 2025 Nida Nusaibatul Adawiyah; Mufid Suryani; Cicilia Erly Istia; Risa Septiani
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 4 (2026): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v4i4.1935

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari Environmental, Social, and Governance (ESG), Biaya Operasional dibandingkan dengan Pendapatan Operasional (BOPO), Non Performing Loan (NPL) terhadap Return On Asset (ROA). Sampel pada penelitian ini adalah 6 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2021 – 2025. Penelitian ini menggunakan pendekatan kuantitatif. Teknik analisis data menggunakan regresi linier berganda. Hasil temuan dari penelitian ini menjelaskan bahwa variabel Biaya Operasional dibandingkan dengan Pendapatan Operasional (BOPO) secara parsial memiliki pengaruh signifikan terhadap Return On Asset (ROA), sedangkan Environmental, Social, and Governance (ESG) dan Non Performing Loan (NPL) secara parsial tidak memiliki pengaruh signifikan terhadap Return On Asset (ROA). Namun secara simultan, variabel Environmental, Social, and Governance (ESG), Biaya Operasional dibandingkan dengan Pendapatan Operasional (BOPO), dan Non Performing Loan (NPL) memiliki pengaruh signifikan terhadap Return On Asset (ROA).
Co-Authors B. Sundari Dwi Sivia Handayani Faramita Dwitama Nida Nusaibatul Adawiyah Renita Helena Rini Dwiastutiningsih Risa Septiani Suryani, Mufid