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All Journal Jurnal Bisnis dan Ekonomi Economic Journal of Emerging Markets E-Jurnal Manajemen Universitas Udayana Jurnal Keuangan dan Perbankan JDM (Jurnal Dinamika Manajemen) Journal of Economics, Business, & Accountancy Ventura Jurnal Manajemen Atma Jaya Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura MODUS-Jurnal Ekonomi dan Bisnis Jurnal Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Keuangan AFRE Accounting Financial Review Jurnal Organisasi Dan Manajemen JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN BBM (Buletin Bisnis dan Manajemen) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Performance MABIS: Manajemen dan Bisnis Jurnal Proaksi Jurnal Riset Akuntansi Politala Reviu Akuntansi dan Bisnis Indonesia ASSET: Jurnal Manajemen dan Bisnis IDEI: Jurnal Ekonomi & Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Perspektif Akuntansi Jurnal Penelitian Transformatif: Ekonomi, Bisnis dan Kewirausahaan Majalah Ilmiah METHODA
Apriani Dorkas Rambu Atahau
Universitas Kristen Satya Wacana
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Sustainability Report terhadap Nilai Perusahaan: Studi Perusahaan yang Terdaftar dalam Sustainability Report Rating Apriani Dorkas Rambu Atahau; Marino Firaj Kausar
AFRE (Accounting and Financial Review) Vol 5, No 2 (2022): July 2022
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v5i2.7810

Abstract

This study aims to determine how the influence of the disclosure of sustainability reports in the economic, environmental, and social fields on firm value in companies that follow the Asia Sustainability Report Rating. In this study, the research population is a company listed in the Asia Sustainability Report Rating period 2018-2020. There are 59 companies registered in the 2018-2020 period. Determination of the research sample using purposive sampling where the limitations of the selected sample are based on certain criteria. In this study using regression as an analytical technique. The results of this study indicate that the disclosure of sustainability reports in the economic and environmental fields has a significant positive effect on firm value. Meanwhile, the disclosure of sustainability re-ports in the social sector has no effect on Company Value.DOI: https://doi.org/10.26905/afr.v5i2.7810
Disclosure of Corporate Social Responsibility Using Gri Standard Guidelines and its Effect on Financial Performance Yulia Shine; Apriani Dorkas Rambu Atahau
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 1 (2023): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i1.2130

Abstract

This study aims to find out whether CSR disclosure using the GRI Standards guidelines which include general standards (Governance: General Disclosures and Management Approach) as well as specific standards (Economic, Environmental, and Social), as well as company size affect the financial performance of mining companies that in Indonesia. The variables in this study consist of independent variables, namely governance and economics, environment, and social, one dependent variable, namely financial performance, and one control variable, namely company size. This research uses a causal associative quantitative method. The type of data obtained is secondary data with the collection technique using archival documentation in the form of Sustainability and the company's Annual Report. In this study using the panel data regression research model, so in this study using eviews 12 to process the data with the selected model is the Random Effect Model (REM). The results of this study reveal that economic, environmental, and social have a partial effect on financial performance, but governance does not affect financial performance, nor does company size affect the financial performance of mining companies. However, CSR simultaneously influences financial performance.
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.
Faktor Penentu Profitabilitas Bank Tercatat di Indonesia: Pendekatan dengan Regresi Kuantil Restiana Ie Tjoe Linggadjaya; Apriani Dorkas Rambu Atahau; Gracia Shinta S. Ugut; Kim Sung Suk
Jurnal Proaksi Vol. 11 No. 1 (2024): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i1.5246

Abstract

This quantitative study examines 6 predictors that are presumed to affect profitability for listed banks in Indonesia.  The purpose of this study is to examine the determinants of profitability and the magnitude of the influence of such determinant on profitability of listed banks in Indonesia. This study uses the entire population of listed banks in Indonesia and focused on the period from 2013 to 2022 with a total of 47 listed banks. The statistical analysis instrument used is panel data quantile regression using R. Bank profitability is measured by return on assets (ROA), whereas liquidity, assets quality, asset management, leverage, efficiency, and capital adequacy are used as bank‐specific factors. The research result are that asset quality, asset management, capital adequacy affect bank profitability significantly and positively, while asset quality and efficiency negatively affect profitability. Meanwhile, LDR has a negative relationship with profitability. The novelty of this study is that it is the first study on the determinants of profitability for banks registered in Indonesia using quantile regression. The results of quantile regression provide deeper insight than OLS linear regression or fixed effect panel regression because it can describe the distinctive influence and direction of each quantile of profitability. Quantile regression analysis of profitability has been carried out on return on assets, and not yet being performed on net interest margin and return on equity. Suggestions for future research to add a lagged effect (t-1) for asset quality to profitability and also add robustness check.
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.
Co-Authors Afi Virna Noviani Alsyahrin, Dea Prastica Anastasia Dian Cahyaningrum Angryani Bertha Lamba Ari Budi Kristanto Cahyaningrum, Anastasia Dian Cahyaningtyas, Reghita Indah Dea Prastica Alsyahrin Dharamega Carissa Henrita Ersangga, Devita Gracia Shinta S. Ugut Hari Sunarto Harijono Harijono Himaya, Devi Nila Imanuel Madea Sakti Indra Kusuma, Septian Indra Setyawan Juniyan Gilang Cahyawan Karina Krissanti Karina Krissanti, Karina Kim Sung Suk Kristina Dewanti Setyaningrum Linggadjaya, Restiana Ie Tjoe Lorensia Fidelia Charita Lucky Pramestie Marino Firaj Kausar Mesakh Prihanto Surya Putra Nathaniel Pamela Santosa Novalina Taliawo Nugraha, Indra Sungkana Olivia, Chintya Puspaningrum, Rr Natasha Pramesthi Budi Putri, Evellyn Diva Reghita Indah Cahyaningtyas Restiana Ie Tjoe Linggadjaya Ridwan, Ardi Surya Satria Rizki Hartanto Tanic Robiyanto Robiyanto Robiyanto, Robiyanto Ronny Prabowo Samuel Martono Setyanti, Dina Budi Sulihanto Sulihanto Supatmi Surya Wibowo Umboh, Jandi Elriko Veni Tiara Sari Wibowo, Dianta Ricky Yehezkiel Chris Setiawan Yulia Shine Yulia Vidya Nanda