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Pengaruh Aset Perusahaan dan Legitimasi Organisasi Terhadap Kinerja Keuangan dengan Digitalisasi Sebagai Variabel Moderasi Pada Lembaga Perbankan di Indonesia Supriatin, Nuroh; Aulia, Darlin
Jurnal Multidisiplin Indonesia Vol. 1 No. 1 (2022): Jurnal Multidisiplin Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jmi.v1i1.30

Abstract

Perkembangan digitalisasi di era sekarang sangat berdampak pada kehidupan manusia bahkan sektor industri tanpa terkecuali perbankan. Penerapan digitalisasi pada sektor perbankan dapat memperkuat peningkatan aset perusahaan dan legitimasi organisasi yang berdampak peningkatan kinerja keuangan. Penelitian ini dilakukan dengan metode kuantitatif menggunakan data sekunder. Dengan data yang diambil berupa laporan tahunan yang diperoleh website resmi Bursa Efek Indonesia dari tahun 2016-2020. Hasil penelitian ini menunjukkan hubungan negatif dan signifikan aset perusahaan terhadap kinerja keuangan diukur ROA, hubungan negatif dan signifikan aset perusahaan terhadap kinerja keuangan diukur CAR dan hubungan negatif dan tidak signifikan aset perusahaan terhadap kinerja keuangan diukur BOPO. Hubungan positif dan tidak signifikan legitimasi organisasi terhadap kinerja keuangan diukur ROA, hubungan negatif dan tidak signifikan legitimasi organisasi terhadap kinerja keuangan diukur CAR, dan hubungan negatif dan signifikan legitimasi organisasi terhadap kinerja keuangan diukur BOPO. Sedangkan, hasil menunjukkan bahwa digitalisasi bukan variabel moderasi yang tidak bisa memperkuat atau memperlemah pengaruh aset perusahaan maupun legitimasi organisasi terhadap kinerja keuangan perbankan.
Balanced Scorecard Performance of Business Study Program of Telkom University Surabaya Aulia, Darlin
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 1 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i5.2740

Abstract

The study examines the advancements made by Telkom University Surabaya in lecturer development, certification, and continuous education, which align with the institution's goals and contribute to high customer satisfaction as indicated by EDOM scores. The growth of the Digital Business program is highlighted through increased enrollment and the acquisition of external scholarships from Kedaireka and BIMA. Future strategies are outlined, focusing on enhancing financial independence, service quality, and strengthening partnerships with industry and government, all while aiming to improve faculty and program reputation. These initiatives are integral to supporting Vision 2025 objectives, emphasizing the advancement of research, collaboration with small and medium-sized enterprises (SMEs), and community service, thus driving comprehensive institutional progress.
Pengaruh Liputan Media Terhadap Efisiensi Investasi Pada Perusahaan Non Keuangan dalam Perspektif Syariah Selvina, Mia; Aulia, Darlin
Al-Mashrof: Islamic Banking and Finance Vol. 3 No. 2 (2022): Al - Mashrof: Islamic Banking and Finance
Publisher : Universitas Islam Negeri Raden Intan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mashrof.v3i2.14180

Abstract

This study examines the effect of media coverage on investment efficiency in non-financial companies that trade products according to Islamic law listed in the 2003 DSN-MUI article 3 paragraph 2. Media coverage reduces underinvestment but increases overinvestment. The negative effects of media coverage of under-investment are more pronounced in firms influenced by greater information asymmetry and poorer corporate governance. The positive effect of media coverage on overinvestment is driven by media-driven CEO overconfidence. Additional results show that both in general, higher news optimism is associated with less investment but more investment. In addition, media coverage influences investment efficiency through its information dissemination rather than its information generation function. Collectively, the results of this study indicate that corporate media promotes more investment (overinvestment) than underinvestment (underinvestment).
BACKGROUND MAHASISWA, SMART CITY CONCEPT DIMODERASI DENGAN TRANSPARANSI ANGGARAN PEMERINTAH DKI JAKARTA Hurian Kamela; Darlin Aulia
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17263356

Abstract

This study examines how students’ backgrounds influence their understanding of the Smart City concept, particularly in relation to budgeting. In the digital era, Smart City initiatives are increasingly important for enhancing public service efficiency. However, students’ comprehension may vary depending on their educational background, academic discipline, and access to information on government policies. Using a quantitative survey method, data were collected through questionnaires distributed to students from various disciplines in DKI Jakarta. The data were analysed using moderation regression techniques. The results indicate that students’ backgrounds significantly affect their understanding of Smart City; those from technology and public policy fields demonstrate better comprehension than those from other disciplines. Furthermore, budget transparency is identified as a moderating variable that strengthens this relationship. Students with greater access to budget information show higher awareness of how Smart City concepts can be applied. These findings underscore the vital role of budget transparency in enhancing students’ understanding of Smart City initiatives and promoting their active participation in developing more intelligent and sustainable cities. Keywords: Smart City, background, transparency, DKI Jakarta.
ANALISIS PENGARUH DIGITALISASI TERHADAP KINERJA KEUANGAN PADA SEKTOR PERBANKAN PERIODE 2018-2023 Fannisa, Fannisa Egista Naya; Aulia, Darlin; Kristanto, Titus; Aditasari, Krisnayanti
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.3960

Abstract

Perkembangan teknologi digital secara mendasar mengubah landskap industri layanan Perbankan, berdampak pada berbagai aspek seperti manajemen, akses dan kinerja keuangan. Sehingga Perusahaan Perbankan berlomba-lomba dalam berinovasi di era digital ini. Penelitian ini bertujuan mengkaji implementasi digitalisasi pada perusahaan perbankan serta dampaknya terhadap kinerja keuangan. Penelitian ini bersifat kuantitatif dan memanfaatkan dari laporan keuangan serta laporan tahunan perbankan untuk periode 2018–2023. Hasil studi menyatakan bahwa tidak adanya pengaruh digitalisasi terhadap kinerja keuangan (ROA, ROE dan NIM). Hal tersebut dikarenakan masih kurangnya kemampuan perbankan dalam menghasilkan laba dengan mengalokasikan aset (ROA), modal (ROE) dan aktiva (NIM) yang dimiliki dalam pengembangan digitalisasi pada layanan perbankan, serta biaya pendukung seperti iklan dan pengembangan teknologi cukup tinggi serta masih banyaknya nasabah yang terbiasa dengan layanan perbankan konvensional dibandingkan dengan layanan perbankan berbasis digital dan masih kurangnya kepercayaan nasabah dalam keamanan bertransaksi pada layanan digital. Hasil studi ini diharapkan dapat memberikan evaluasi bagi perusahaan perbankan agar tidak tertinggal dengan pesaing dalam layanan perbankan digital dengan terus melakukan inovasi digital yang mengikuti perkembangan di era digital, memahami kebutuhan para nasabahnya serta dapat menciptakan kenyamanan dan keamanan bagi para nasabahnya.
Pengaruh Pengaruh Rasio Keuangan Terhadap Harga Saham Pada Perusahaan Keuangan Digital dan Non Digital yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 MUH. REZA NUR WAHID; Aulia, Darlin; Kristanto, Titus; Mutiarasari , N. Azizia Gia
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.3999

Abstract

Karakteristik keuangan lembaga keuangan digital dan konvensional berbeda, sehingga perlu dipahami elemen-elemen keuangan yang memengaruhi nilai saham di masing-masing domain. Tujuan penelitian ini yaitu untuk mengkaji pengaruh CR, ROE, NPM, EPS, DER terhadap harga saham di perusahaan keuangan digital dan non digital yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019 hingga 2023. Studi ini menerapkan strategi kuantitatif dengan menggunakan teknik regresi data panel, dengan pemrosesan data yang dilakukan melalui perangkat lunak EViews 13. Studi ini mencakup 445 observasi yang diambil dari 89 perusahaan keuangan yang dikategorikan sebagai digital maupun non digital. Hasil penelitian menunjukkan bahwa CR memiliki pengaruh yang signifikan terhadap nilai saham, terutama pada organisasi sektor keuangan digital. EPS terbukti berpengaruh signifikan terhadap harga saham, namun pengaruh tersebut hanya ditemukan pada perusahaan keuangan yang tidak berbasis digital. Sebaliknya, ROE, NPM, DER tidak memberikan pengaruh yang signifikan terhadap harga saham pada sektor keuangan digital dan non digital.
PENGARUH FINANCIAL TECHNOLOGY TERHADAP KINERJA KEUANGAN PERBANKAN KONVENSIONAL PERIODE 2018-2023 Putra, Arvega Andika; Aulia, Darlin; Kristanto, Titus; Putri, Sekar Widyasari
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.4011

Abstract

The development of financial technology, or fintech, has changed the global financial industry landscape, including in Indonesia, by offering innovations that facilitate access to financial services for the public. However, this rapid growth raises questions about its impact on the performance of conventional banks. This study aims to explore the interaction between fintech and traditional banking and its implications for bank financial performance, which is crucial for helping conventional banks formulate effective adaptation strategies in the digital age. The method used in this study is quantitative, employing panel data regression analysis to identify the relationship between independent variables—mobile banking, internet banking, and SMS banking—and dependent variables encompassing bank financial performance ratios such as ROA, ROE, and NIM. The results indicate that mobile banking has a significant positive impact on ROA, while internet banking and SMS banking do not show the same effect. Additionally, all three types of services do not have a significant impact on ROE and NIM. These findings are expected to serve as an evaluation for conventional banks to innovate appropriately in competing in the digital market, as well as a consideration for policymakers in formulating regulations and support for banks seeking to adopt fintech.