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Krisis Covid-19 Sebagai Prediktor Kebijakan Dividen: Bukti Dari Perusahaan Sektor Industri Dasar Dan Kimia Restiana Ie Tjoe Linggadjaya; Apriani Dorkas Rambu Atahau
Jurnal Proaksi Vol. 10 No. 3 (2023): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i3.4362

Abstract

Penelitian ini mengkaji dampak krisis akibat COVID-19 terhadap kebijakan dividen, yang secara spesifik mengkaji perusahaan sektor industri dasar dan kimia di Indonesia. Periode penelitian yang ditetapkan adalah tahun 2014 – 2020. Purposive sampling technique adalah adalah metode penarikan sampel yang digunakan. Sampel yang terkumpul adalah 39 perusahaan, dengan total 273 unit observasi. Instrumen analisis statistik yang digunakan adalah regresi data panel dinamis dengan pendekatan metode FD-GMM. Estimasi parameter menggunakan STATA versi 22. Hasil penelitian yang didapatkan adalah krisis COVID-19 terbukti berpengaruh positif terhadap kebijakan dividen. Hasil tersebut menggambarkan bahwa pada saat krisis, perusahaan sektor industri dasar dan kimia di Indonesia cenderung menekan, bahkan menghilangkan dividen yang dibagikan. Hasil ini memberikan kontribusi kepada perusahaan sektor industri dasar dan kimia untuk menekan pembagian dividen selama krisis untuk bertahan hidup. Selain itu, investor perlu mempertimbangkan instrumen investasi saham perusahaan sektor ini untuk mendapatkan pengembalian berupa dividen yang optimal selama periode krisis secara optimal.
Penerapan Service Quality pada Kajian Aspek Pasar: Studi Kelayakan Usaha Cafe Bukit Soka Wibowo, Dianta Ricky; Setyanti, Dina Budi; Putri, Evellyn Diva; Atahau, Apriani Dorkas Rambu
Majalah Ilmiah METHODA Vol. 14 No. 2 (2024): Majalah Ilmiah METHODA
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

After the Covid-19 pandemic, Wisma Baptis Bukit Soka Salatiga, which is supported by the Indonesian Baptist Foundation, has plans to establish a new business, Cafe Bukit Soka. This community service activity was carried out to assist the Indonesian Baptist Foundation in observing the establishment of a new business, Cafe Bukit Soka. Observations were carried out by reviewing market aspects using the service quality method while also conducting direct observations in the field. In the survey that has been carried out, service quality indicators are used which consist of physical evidence, reliability, responsiveness, guarantee and attention. The results of observations through a market survey obtained 50 respondents who had the perception that Cafe Bukit Soka would provide adequate facilities, be responsive to consumer complaints and desires, reliable in serving consumers, guarantee safety and comfort, and pay attention to every consumer's needs. This analysis was prepared in the form of a report which was then submitted to Wisma Bukit Soka Salatiga to be used as a reference in establishing a new business, Cafe Bukit Soka.
Adopsi QRIS oleh UMKM dengan Menggunakan Theory of Interpersonal Behavior Atahau, Apriani Dorkas Rambu; Himaya, Devi Nila
Performance: Jurnal Personalia, Financial, Operasional, Marketing dan Sistem Informasi Vol 29 No 2 (2022): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jp.2022.29.2.6336

Abstract

The purpose of this study was to obtain empirical evidence regarding the interest of MSME actors in adopting QRIS as a digital payment with the Theory of Interpersonal Behavior (TIB) approach. The data used in this study is primary data obtained through questionnaires distributed to 100 MSME actors in Central Java using a purposive sampling method with the Slovin formula. The data analysis technique used partial regression analysis (Partial Least Square/PLS). The results of this study prove that attitudes and emotional responses have a significant positive effect on the interest of MSME actors in using QRIS as digital payments, interest has a significant positive effect on the behavior of MSME actors in using QRIS as digital payments, and repeated behavior in the past has a significant effect on the formation of positive habits. SMEs in using QRIS as digital payments. While the results in accordance with the hypothesis are that social factors do not have a significant positive effect on the interest of MSME actors in using QRIS as a digital payment, the habits and conditions that facilitate it as moderating do not significantly affect the behavior of MSME actors in using QRIS as a digital payment.
Financial Risk and Performance of National Private Foreign Exchange Commercial Bank: Moderating Effects of Bank Size Olivia, Chintya; Atahau, Apriani Dorkas Rambu; Martono, Samuel
Jurnal Keuangan dan Perbankan Vol 26, No 1 (2022): January 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v26i1.6268

Abstract

This study aims to analyze the effect of risk on financial performance and the moderating effect of bank size on the relationship between risk and financial performance. This study uses seven Foreign Exchange National Private Commercial Banks listed on the IDX 2015-2019 as the samples. The analytical method used is a panel data regression model with STATA 16.0 software. Empirical results show that liquidity and credit risk have no effect on financial performance. Market risk has a significant positive effect on financial performance while operational risk has a significant negative effect on financial performance. Bank size  moderate the effect of liquidity and credit risk on financial performance but failed to moderate the effect of market and operational risk on financial performance. These findings imply that national foreign exchange private commercial banks listed on the IDX for the 2015-2019 period should pay attention to the market and liquidity risks as those risks affect banks’ profitability, especially for large banks.
MERGER BPR BKK GROGOL: SUATU TINJAUAN PROFITABILITAS DAN EFISIENSI Reghita Indah Cahyaningtyas; Apriani Dorkas Rambu Atahau
Modus Vol. 32 No. 1 (2020): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v32i1.3213

Abstract

ABSTRACTThis research aims to determine the difference in the profitability and efficiency of PD BPR BKK GROGOL before and after merger during the period 2007-2011 (before merger) and 2012-2016 (after merger). Profitability was measured using ROA and ROE indicators, while efficiency was measured using inputs; total assets, total equity and labor costs and using operating income output. Efficiency measurements are carried out using the Data Envelopment Analysis (DEA) method. To find out the difference before and after the merger t test was used (Paired Sample T-Test). The results showed no significant differences in terms of profitability, but when viewed from the efficiency level there were significant differences before and after the merger. The implications of the results of these studies are that government or local governments can consider mergers for less efficient companies..Keywords: merger; profitability; efficiency; DEA ABSTRAKPenelitian ini bertujuan untuk melihat apakah terdapat perbedaan profitabilitas dan efisiensi PD BPR GROGOL antara sebelum dan sesudah merger selama periode 2007-2011 (sebelum merger) dan 2012-2016 (sesudah merger). Profitabilitas diukur dengan menggunakan indikator ROA dan ROE, sedangkan efisiensi diukur dengan menggunakan input; total asset, total ekuitas dan biaya tenaga kerja dan menggunakan output laba operasi. Pengukuran efisiensi dilakukan dengan menggunakan metode Data Envelopment Analysis (DEA). Untuk mengetahui perbedaan antara sebelum dan sesudah merger, penelitian ini menggunakan t test (Paired Sample T-Test). Hasil penelitian ini menunjukkan tidak ada perbedaan profitabilitas, namun dari sisi efisiensi terlihat adanya perbedaan yang signifikan antara sebelum dan sesudah merger. Implikasi hasil penelitian ini adalah pemerintah pusat dan daerah dapat menggunakan merger untuk perusahaan-perusahaan yang kurang efisien. Kata kunci: merger; profitabilitas; efisiensi; DEA
Penerapan Service Quality pada Kajian Aspek Pasar: Studi Kelayakan Usaha Cafe Bukit Soka Wibowo, Dianta Ricky; Setyanti, Dina Budi; Putri, Evellyn Diva; Atahau, Apriani Dorkas Rambu
Majalah Ilmiah METHODA Vol. 14 No. 2 (2024): Majalah Ilmiah METHODA
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methoda.Vol14No2.pp247-255

Abstract

After the Covid-19 pandemic, Wisma Baptis Bukit Soka Salatiga, which is supported by the Indonesian Baptist Foundation, has plans to establish a new business, Cafe Bukit Soka. This community service activity was carried out to assist the Indonesian Baptist Foundation in observing the establishment of a new business, Cafe Bukit Soka. Observations were carried out by reviewing market aspects using the service quality method while also conducting direct observations in the field. In the survey that has been carried out, service quality indicators are used which consist of physical evidence, reliability, responsiveness, guarantee and attention. The results of observations through a market survey obtained 50 respondents who had the perception that Cafe Bukit Soka would provide adequate facilities, be responsive to consumer complaints and desires, reliable in serving consumers, guarantee safety and comfort, and pay attention to every consumer's needs. This analysis was prepared in the form of a report which was then submitted to Wisma Bukit Soka Salatiga to be used as a reference in establishing a new business, Cafe Bukit Soka.
PENGGUNAAN E-WALLET DALAM TRANSAKSI E-COMMERCE: ANALISIS UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY (UTAUT) Puspaningrum, Rr Natasha Pramesthi Budi; Atahau, Apriani Dorkas Rambu
JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Vol. 11 No. 2 (2023)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jepk.v11n2.p191-208

Abstract

E-wallet is an electronic service used as a payment tool in electronic form where the amount of money will be stored in a certain electronic medium. However, there are still problems related to privacy and data security also network access while using e-wallet. The use of e-wallet is expected to increase efficiency and effectiveness in conducting transactions, helping the smoothness of small but frequent mass transactions. The Unified Theory of Acceptance and Use of Technology (UTAUT) analysis is used to predict a person's attitudes and acceptance of the technology used and provide information on what factors can encourage the user's attitudes. The purpose of this study is to analyze the use of e-wallets in transactions on e-commerce using the UTAUT framework and to determine the impact of using E-wallets as a non-cash payment tool for e-commerce using the Unified Theory of Acceptance and Use of Technology (UTAUT) framework on 109 student respondents of Faculty Economics and Business Satya Wacana Christian University using explanatory research through a quantitative approach. The results of this study prove that there are two accepted hypotheses. Only the social influence and facilitating conditions variables have a positive and significant effect on the user's interest in using the ShopeePay service with an interest in transactions on e-commerce.
THE INFLUENCE OF IMPLEMENTING CORPORATE GOVERNANCE PRINCIPLES TOWARDS CORPORATE FINANCIAL PERFORMANCE IN BANKING SECTOR Krissanti, Karina; Atahau, Apriani Dorkas Rambu
Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 2 (2010): August 2010
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i2.414

Abstract

History has recorded that banking scandals have never ceased to happen. It implies that the urgency for banking sector to manage banks prudently by implementing good governance practice. The good government practice is designed to improve bank performance, protect stakeholder interest, and increase adherence to prescribed regulations, legislations and also generally accepted ethical values. The implementation of good corporate governance in long period of time has an impact on bank performance because good corporate governance principles are the foundation of banking organizing process. This research aims to test the impact of corporate governance principle implementation on financial performance of banking sector. The secondary data were obtained from Indonesian Capital Market Directory (ICMD) and Annual Report from the Faculty Data Centre. The result shows that the implementation of corporate governance has positive impact on financial performance of banking sector as measured by Return on Equity (ROE). This suggests that in the future, the banking sector should proceed to implement corporate governance principle especially on disclosing some aspects such as environment, quality, and standardization.
The Effect of Liquidity Risk, Financing Risk, and Operational Risk toward Indonesian Sharia Bank’s Financing with Bank Size as a Moderating Variable Alsyahrin, Dea Prastica; Atahau, Apriani Dorkas Rambu; Robiyanto, Robiyanto
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 2 (2018): August - November 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i2.1181

Abstract

Islamic banking is growing rapidly in Indonesia, so it needs to be done a lot of studies on sharia banking especially about the influence of risks to sharia financing. The purpose of this study is to analyze of the influence of liquidity risk, financing risk, and operational risk with bank size as moderating variable. This research uses financial statement of Sharia Commercial Bank for 2012-2016 period. By using purposive sampling method, 12 Sharia Commercial Bank were chosen as samples in this study. The data use in this study is panel data. Those data was collected from Sharia Commercial Bank’s website. Data analyzed by using moderated regression analysis. The result shows that liquidity risk, financing risk, and operational risk significantly influenced the financing of Indonesian sharia banking with bank size as it’s moderating variable.
Investment Interest and Consumptive Behaviour of Student Investors: Between Rationality and Irrationality Umboh, Jandi Elriko; Atahau, Apriani Dorkas Rambu
JDM (Jurnal Dinamika Manajemen) Vol 10, No 1 (2019): March 2019
Publisher : Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v10i1.16837

Abstract

The purpose of this study is to examine the tendency to invest and consume among student in North Sulawesi. Phenomenon in North Sulawesi province showed an increase in the number of stock investors dominated by young investors (university students). In making investment decision, they often act in irrational way (herding behavior). In contrast, other phenomena demonstrated a consumptive behavior of those young investors which contradict with investment interests. Populations of this research are 3468 student investors at Indonesia stock Exchange Investment Gallery in the North Sulawesi province. Using accidental sampling, the sample selected is 250 student investors. The analytical technique used is Covariance Based Structural Equation Modeling (CB-SEM). The results showed that investment interest mediate the effect of herding behavior on consumptive behavior. It implies the need to educate student investors on the importance of minimizing the consumptive behavior