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All Journal Journal on Education Management Studies and Entrepreneurship Journal (MSEJ) Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Abdimas Ilmiah Citra Bakti (JAICB) Innovative: Journal Of Social Science Research Journal of Innovative and Creativity J-CEKI Jurnal Manajemen, Bisnis dan Kewirausahaan
Hamonangan Siallagan
Universitas HKBP Nommensen Medan
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Journal : Journal of Innovative and Creativity

 1 
Pengaruh Permodalan Bank terhadap Efisiensi Operasi dan Performa Intermediasi Perbankan Jaysica Balen; Nesya Septry Tarigan; Anugrah Indah Siregar; Hamonangan Siallagan
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.6747

Abstract

Banking plays an important role in the economy through its intermediary function, so capital adequacy and operational efficiency are key to maintaining stability and credit distribution. However, previous research findings on the relationship between capital adequacy and operational efficiency and intermediary performance are still diverse and require a more structured synthesis. This study aims to analyse the effect of bank capital on operational efficiency and banking intermediation performance. The method used is a literature study with a systematic literature review design. The research population consists of peer-reviewed scientific journal articles that discuss bank capital and its relationship with operational efficiency and/or banking intermediation. The sampling technique uses purposive sampling based on inclusion and exclusion criteria, resulting in a sample of 15 selected articles with active DOIs. The study location is focused on the Indonesian banking context with the support of international study findings as a comparison. The synthesis results show that capital adequacy is generally related to increased operational efficiency through strengthened risk management, governance, and cost control capacity, as well as strengthened intermediation capabilities through credit distribution resilience. However, the impact of capital is not always linear because unproductively managed capital has the potential to cause inefficiencies and an overly conservative attitude towards credit. The implication is that banks need to optimise capital utilisation for efficiency and productive credit distribution, while regulators need to ensure that capital policies promote stability and healthy intermediation.
Analisis Penatausahaan Aset Tetap Dalam Meningkatkan Akuntabilitas Laporan Keuangan Daerah Cikuita Vidi Sastia Daeli; Nadia Marintan Sirait; Keren Eoudia Sitompul; Hamonangan Siallagan
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.6748

Abstract

Fixed asset management is important in realising the accountability of local government financial reports because fixed assets are of material value and are presented in local government balance sheets. Improper management can lead to discrepancies between administrative data and the physical condition of assets, weaken document traceability, and reduce the reliability of fixed asset information in financial reports. This study aims to analyse fixed asset management in improving the accountability of local government financial reports, focusing on bookkeeping, inventory, and reporting. The study uses a qualitative method with a descriptive approach. Data was obtained through in-depth interviews, observations, and documentation studies, then analysed through data reduction, data presentation, and conclusion drawing, and tested for validity through triangulation. The results show that fixed asset management has been carried out in accordance with regulations, but is not yet optimal. The main problems include delays in recording, incomplete supporting documents, incomplete and unsustainable inventory, and discrepancies between administrative data and the physical condition of assets in the field. Fixed asset reporting is in accordance with the format, but the quality of information is highly dependent on the orderliness of bookkeeping and inventory. Improvements are needed through strengthening the competence of officials, optimising the asset information system, improving coordination, and continuous internal supervision.
Analisis Efisiensi Biaya Operasional (BOPO) Antara Bank Digital Dan Bank Konvensional Di Indonesia Gilbert Pebrianto Hutabarat; Hamonangan Siallagan
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

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Abstract

Transformasi digital telah mengubah lanskap perbankan di Indonesia melalui kemunculan bank digital yang menantang dominasi bank konvensional. Penelitian ini bertujuan untuk menganalisis dan membandingkan efisiensi biaya operasional antara bank digital dan bank konvensional dengan menggunakan rasio Biaya Operasional terhadap Pendapatan Operasional (BOPO). Metode penelitian yang digunakan adalah deskriptif komparatif dengan pendekatan kuantitatif sederhana melalui analisis dokumen laporan keuangan tahunan periode 2023-2024. Sampel dipilih secara purposive sampling, yang mencakup bank konvensional "Big Four" (BCA, BRI, Mandiri) dan bank digital utama (Allo Bank, Bank Jago, Bank Raya). Hasil penelitian menunjukkan adanya perbedaan signifikan dalam struktur biaya dan tingkat efisiensi antara kedua kategori tersebut. Bank konvensional "Big Four" masih memimpin efisiensi secara absolut dengan rasio BOPO terendah (rata-rata di bawah 60%), yang didorong oleh skala ekonomi dan penguasaan dana murah. Sebaliknya, bank digital mencatatkan rasio BOPO yang lebih tinggi akibat besarnya investasi pada infrastruktur teknologi dan biaya akuisisi nasabah yang agresif. Meskipun demikian, bank digital menunjukkan akselerasi perbaikan efisiensi yang lebih progresif dibandingkan bank konvensional melalui otomatisasi proses bisnis. Penelitian ini menyimpulkan bahwa keunggulan teknologi digital belum sepenuhnya mengungguli efisiensi bank konvensional besar yang telah berhasil mengintegrasikan layanan digital ke dalam model bisnis hibrida mereka.
PENGELOLAAN KAS PADA BANK UMUM Winda Hutabarat; Cindy Grace Mendrofa; Simon Siburian; Samuel Hutabarat; Hamonangan Siallagan
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

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Abstract

Pengelolaan kas merupakan salah satu fungsi strategis dalam operasional bank umum karena berkaitan langsung dengan kemampuan bank dalam memenuhi kewajiban jangka pendek, menjaga kelancaran transaksi, serta mempertahankan kepercayaan publik. Kas sebagai aset paling likuid memiliki peran penting tidak hanya dalam aktivitas operasional harian, tetapi juga sebagai instrumen utama dalam manajemen risiko likuiditas dan pemenuhan ketentuan regulator. Penelitian ini bertujuan untuk mengkaji secara komprehensif konsep, karakteristik, mekanisme, serta tantangan pengelolaan kas pada bank umum dalam perspektif akuntansi perbankan dan teori manajemen likuiditas. Metode penelitian yang digunakan adalah pendekatan kualitatif deskriptif melalui studi kepustakaan dengan memanfaatkan buku Akuntansi Perbankan, standar akuntansi keuangan, serta regulasi Bank Indonesia dan Otoritas Jasa Keuangan. Hasil kajian menunjukkan bahwa pengelolaan kas yang efektif memerlukan sistem pencatatan real-time, klasifikasi kas yang tepat, serta rekonsiliasi harian sebagai bagian dari pengendalian internal. Selain itu, penerapan teori likuiditas seperti primary reserve theory, shiftability theory, dan anticipated income theory memberikan kerangka dalam menentukan jumlah kas yang optimal. Transformasi digital perbankan turut menambah kompleksitas pengelolaan kas melalui peningkatan transaksi real-time dan risiko operasional baru. Secara keseluruhan, pengelolaan kas yang efektif harus mengintegrasikan akurasi akuntansi, ketahanan likuiditas, serta pengendalian operasional untuk menjaga stabilitas dan kinerja bank umum.
Co-Authors Anugrah Indah Siregar Cikuita Vidi Sastia Daeli Cindy Grace Mendrofa Cindy Rulina Simanjuntak Darni Santi Telaumbanua Dean Christian Hutajulu Dewa Marbun Dewi Armanda Parhusip Diana Enjelika Nainggolan Elda Sianturi Enjel Siregar Erni Yuli Sari Nainggolan Ester Adelia Manalu Fanti Mariana Siburian Gilbert Pebrianto Hutabarat Herna Saulinawaty Hutasoit Jani Puspita Sari Jaysica Balen Jestri Sumerdi Nainggolan Joy Eklesya Silaban Juha Rahayu Kristina Siallagan Junita Fina Rebekka Tamba Keren Eoudia Sitompul Leony A Maranata Sinaga Lusi Feronika Situmeang Magdalena Margaretha Ingrid Sihombing Mangasa Sinurat Maranatha Ritonga Mey Reini Purba Monica Manurung Muliono Stephen Rey Sormin Nadia Marintan Sirait Nesya Septry Tarigan Niska Susanti Waruwu Pinta Romaito Siahaan Priscilla C.M Simorangkir Rahmat Silaban Rama Rayani Purba Rati Dormeska Simbolon Rayun Angelika Rianti Silaban Rika Wenda Barutu Riris Setiofani Gea Riris Vina Marito Situmorang Riska Anggita Purba Rista Marsaulina Sianturi Rizki Christian Sipayung RIZKI SIPAYUNG Romanty Julia Hutasoit Rosa Simanjuntak Ruth Oinike Theresia Sihite Samuel Hutabarat Saudurma Silaban Sherlyna Simanjuntak Simon Siburian Thalia Sreshi Oxana Sidabalok Ulibasa Lasromaitona Sihombing Very Gabriel Lumbantobing Willy Sangga Reja Galingging Winda Hutabarat Yetty Deliana Siahaan Yolanda Artha Pasaribu Yosua Sihaloho