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Pengaruh Nim, Oer, Ldr Dan Npl Terhadap Pertumbuhan Laba Adik Angel Siti Fatimah; Nunung Aini Rahmah
Journal of Comprehensive Science (JCS) Vol. 1 No. 3 (2022): Journal of Comprehensive Science (JCS)
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/jcs.v1i3.66

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Net Interest Margin (NIM), Operational Efficiency Ratio (OER), Loan to Deposit Ratio (LDR) dan Non Performing Loan (NPL) terhadap pertumbuhan laba. Populasi dalam penelitian ini adalah Bank Umum Konvensional yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2020. Total sampel dalam penelitian ini adalah 22 Bank Umum Konvensional dengan lima tahun pengamatan menggunakan teknik purposive sampling sehingga diperoleh 110 sampel. Teknik analisis data yang digunakan adalah Analisis Regresi Linier Berganda. Hasil penelitian menunjukkan bahwa secara parsial Net Interest Margin tidak berpengaruh signifikan terhadap pertumbuhan laba, Operational Efficiency Ratio berpengaruh negatif signifikan terhadap pertumbuhan laba, Loan to Deposit Ratio tidak berpengaruh signifikan terhadap pertumbuhan laba dan Non Performing Loan berpengaruh negatif signifikan terhadap pertumbuhan laba. Sedangkan, secara simultan Net Interest Margin, Operational Efficiency Ratio, Loan to Deposit Ratio dan Non Performing Loan berpengaruh signifikan terhadap pertumbuhan laba.
Pengaruh Efektivitas Sistem Informasi Pengeloaan Keuangan Daerah (SIPKD) Dan Kompetensi Sumber Daya Manusia Terhadap Akuntabilitas APBD Di Kabupaten Bandung Barat Alya Sahira; Nunung Aini Rahmah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6240

Abstract

This study aims to find out how the implementation of the Effectiveness of the Regional Financial Management Information System for APBD Accountability in West Bandung Regency with Human Resource Competence. This study uses quantitative data. The analysis technique used in this study was a purposive sampling technique, with 31 samples from 31 populations that were directly related to financial reports. All respondents filled out research questionnaires via googleform. The results of the study show: (1) The effectiveness of the regional financial management information systems have a positive and significant effect on the accountability of the West Bandung Regency APBD. (2) The competence of human resources has a positive and significant effect on the accountability of the West Bandung Regency APBD. (3) The effectiveness of the regional financial management information systems and human resource competencies have a partial or simultaneous effect on the accountability of West Bandung Regency APBD. Keywords: The Effectiveness of the Regional Financial Management Information System (SIPKD), Competence of Human Resources (HR), APBD Accountability
Pengaruh Kualitas Sistem Informasi Akademik, Kualitas Informasi Dan Kualitas Layanan Terhadap Kepuasan Mahasiswa Program Studi Akuntansi Noer Siti Zahara; Nunung Aini Rahmah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6254

Abstract

This study aims to determine the effect of Academic Information System Quality, Information Quality and Service Quality on Student Satisfaction in the Accounting study program at the Faculty of Economics and Business, Jenderal Achmad Yani University. This study uses quantitative data with a descriptive-associative approach. The analysis technique used is Probability Sampling and Simple Random Sampling with 305 samples from a population of 1,283 active students of the Accounting study program class of 2017-2022. The research data was obtained directly from the original source from the Google form by distributing questionnaires to respondents online. The results showed that partially the Quality of Academic Information Systems had a negative and significant effect on Student Satisfaction, while Information Quality had a positive and significant effect on Student Satisfaction and Service Quality had a positive and significant effect on Student Satisfaction. While simultaneously the Quality of Academic Information Systems, Information Quality and Service Quality have a significant effect on Student Satisfaction. Keywords: Academic Information System Quality, Information Quality, Service Quality
Pengaruh Kualitas Sistem, Kualitas Informasi, Dan Kualitas Layanan Terhadap Kepuasan Pengguna Aplikasi Flip (Studi Kasus Pada Mahasiswa Fakultas Ekonomi Dan Bisnis Universitas Jenderal Achmad Yani) Fitri Adelfi; Nunung Aini Rahmah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6292

Abstract

This study aims to determine the influence of System Quality, Information Quality, and Service Quality on User Satisfaction in Flip Applications (Case Study on Students of the Faculty of Economics and Business, Jenderal Achmad Yani University). The analysis technique used in this study was the accidental sampling technique, with 335 samples from 2072 populations directly related to user satisfaction. All respondents filled out the research questionnaire via Google Forms. The results of the study show System Quality significantly negatively affects User Satisfaction with the Flip Application, Information Quality does not affect User Satisfaction in the Flip Applicatio,. Quality of Service has a positive significant influence on User Satisfaction in the Flip Application. Keywords: System Quality, Information Quality, Service Quality, User Satisfaction
Analisis Sistem Informasi Akuntansi Persediaan Barang Dagang Pada Umama Super Store Cabang Purwakarta Dena Nurul Afifah; Nunung Aini Rahmah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.7043

Abstract

This study aims to analyze the accounting information system for trade goods inventory. The object of this research is the accounting information system for trade goods inventory. The research method used in this research is a qualitative research method with a case study approach and the data collected consists of primary and secondary data. Primary data is collected through interviews and observations while secondary data is obtained through library research. The results of this study indicate that the hardware is running very well, the software is running well, human resources are running well, the procedures are running quite well, the database is running very well, the communication network is running well, the control is running poorly, and the purpose of the inventory accounting information system is running poorly. So, the conclusion from the results of this study is that the accounting information system for trade goods inventory at Umama Super Store Purwakarta Branch is running well Keywords: Accounting Information System, Inventory, Merchandise
COMPARATIVE SOUNDNESS OF COMMERCIAL BANKS STATE-OWNED AND NATIONAL PRIVATE BANKS BASED ON RBBR Rd Ayu Puspitarini; Nunung Aini Rahmah
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.11635

Abstract

The soundness of banks is a critical issue to research because they serve as the backbone of a nation's economy. A bank's success in adhering to applicable regulations, executing risk management, and following the precautionary principle can be assessed by measuring the soundness level of the bank. The purpose of this study is to determine how, using the RBBR approach, the soundness levels of state-owned and national private commercial banks differ, as measured by four indicators: Risk Profile, GCG, Earnings, and Capital for the years 2018–2022. Purposive sampling was used to choose the research sample. This research was conducted by analyzing the Mann-Whitney U Test. The analysis results show that in the 2018-2022 period, there is a significant difference between the soundness of state-owned conventional commercial banks and national private conventional commercial banks in the Capital aspect. Besides, there are no significant differences in the elements of Risk Profile, GCG, and Earnings. It is hoped that this research can help bank management evaluate the implementation of risk management, GCG principles, earnings, and capital so that they can continue to compete with other bank groups.
ANALISIS TASK TECHNOLOGY FIT PADA APLIKASI SIPD PENATAUSAHAAN KEUANGAN DALAM MENINGKATKAN KINERJA APARATUR DI PEMERINTAH KOTA BANDUNG Theresia Grace K Sihite; Nunung Aini Rahmah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 1 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i1.14473

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh karakteristik tugas, karakteristik teknologi terhadap Task Technology Fit (TTF), serta bagaimana pengaruh Task Technology Fit (TTF) terhadap kinerja aparatur dalam pemanfaatan SIPD Penatausahaan Keuangan pada Pemerintah Kota Bandung. Metode penelitian dalam penelitian ini adalah metode penelitian kuantitatif. Jenis metode penelitian dalam penelitian ini adalah metode deskriptif dan asosiatif. Teknik pengumpulan yang dilakukan adalah dengan melakukan survei dalam bentuk kuesioner (angket). Kuesioner dibuat dengan pertanyaan yang sesuai dengan indikator variabel yang sedang diteliti. Teknik pengambilan sampel dalam penelitian ini adalah sampling purposive dengan total sebanyak 60 responden. Analisis data dilakukan dengan menggunakan analisis Structural Equation Modelling (SEM) dengan software Smart PLS 4.0. Hasil dari penelitian ini menunjukkan bahwa karakteristik tugas berpengaruh signifikan terhadap Task Technology Fit (TTF), karakteristik teknologi berpengaruh signifikan terhadap Task Technology Fit (TTF) dan Task Technology Fit (TTF) berpengaruh secara signifikan terhadap kinerja. Kata Kunci: Task Technology Fit (TTF), Karakteristik Tugas, Karakteristik Teknologi, Kinerja