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All Journal Jurnal Reviu Akuntansi dan Keuangan Dinamika Akuntansi Keuangan dan Perbankan JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Serat Acitya Juara: Jurnal Riset Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Performance JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Accounting Profession Journal (APAJI) JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Jurnal Bingkai Ekonomi (JBE) Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Jurnal Pengabdian Kepada Masyarakat Sisthana Jurnal Pustaka Aktiva : Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta Jurnal Cakrawala Informasi (JCI) BanKu: Jurnal Perbankan dan Keuangan Jurnal Pengabdian Masyarakat Kesosi Jurnal Ilmiah Ekonomika & Sains IJBEM : Indonesian Journal of Business Economics and Management Jurnal Equilibrium Nusantara Jurnal Ilmiah Research and Development Student Indonesian Journal of Innovation Multidisipliner Research Journal of Management and Innovation Entrepreneurship (JMIE) Journal of Economics and Public Health Jurnal Keuangan dan Perbankan Syariah JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Indonesian Journal of Innovation Multidisipliner Research
Septian Yudha Kusuma
Politeknik Negeri Semarang
Religion Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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Analisis Faktor-Faktor yang Mempengaruhi Minat UMKM Mengajukan Kredit ULaMM pada PT Permodalan Nasional Madani (Persero) KCP Kendal Putri, Abillah; Kusuma, Septian Yudha; Kodir, Moch Abdul
Jurnal Bingkai Ekonomi (JBE) Vol 7 No 2 (2022): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v7i2.223

Abstract

The purpose of this study was to determine the effect of interest rates, collateral or credit guarantees and credit procedures on the interest of MSMEs in applying for ULaMM credit at PT Permodalan Nasional Madani (Persero) KCP Kendal. The population in this study were all customers who took ULaMM credit at PT Permodalan Nasional Madani (Persero). The sampling technique used is purposive sampling as many as 90 respondents. The data taken in this study are primary data obtained through the distribution of questionnaires to the intended respondents. The analytical tools used in this study are multiple linear regression analysis, F test, determinant coefficient test (R²) and T test. Based on the test results in this study, the determinant coefficient test (R²) shows a value of 50.1%. The results of the hypothesis test conducted indicate that the interest rate and collateral or credit guarantees have a positive and significant effect on the interest of MSMEs in applying for ULaMM credit, while the credit procedure has an insignificant positive effect on the interest of MSMEs in applying for ULaMM loans.
Literasi Keuangan Digital Dan Kapabilitas Dalam Pengambilan Keputusan Keuangan Mahasiswa Kota Semarang Kusuma, Septian Yudha; Widyarti, Maria Theresia Heni; Rokhimah, Zulaika Putri; Hartono, Hartono; Handayani, Jati
Jurnal Bingkai Ekonomi (JBE) Vol 9 No 1 (2024): Januari 2024: Jurnal Bingkai Ekonomi (JBE) Januari 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v9i1.328

Abstract

This research aims to analyze further the impact of digital financial literacy on financial decision-making and financial capability on financial decision-making, as well as analyse the mediating role of financial capability in the influence of digital financial literacy on financial decision-making. The sample obtained in this research was 251 respondents using simple random and snowball sampling techniques. The research results show that digital financial literacy has a significant positive effect on financial capabilities and financial capability. At the same time, financial capability is also proven to have a significant positive effect on financial decision-making. Finally, testing the mediating role of financial capability on the relationship between digital financial literacy and financial decision-making also proved to have a significant effect.
Job Satisfaction of Tax Inspectors of the DGT Regional Office of Central Java I Predictors of Education and Professionalism Sudarman, Sudarman; Kusuma, Septian Yudha
Journal of Economics and Public Health Vol 1 No 4 (2022): Journal of Economics and Public Health: December 2022
Publisher : Global Health Science Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/jeph.v1i4.1404

Abstract

This study aims to analyze the education and professionalism of tax inspectors' job satisfaction at the DGT Regional Office of Central Java I. Research design uses qualitative descriptive research using primary data and skunder. The analysis of the study used multiple partial regression, regression equation and termination test. The sampling technique uses non probability sampling with the type of total sampling. Because the total population only amounts to 36 people, the population is taken entirely to be used as a sample. The results of the study explained that education and professionalism affect tax job satisfaction of the Central Java DGT Regional Office I. This proves that job satisfaction increases due to the role of education, work experience and professionalism of the examiner.
Analisis Komparatif Pendekatan Perusahaan Dalam Merespon Isu Resesi Keuangan Di Berbagai Periode Widiarto, Ardian; Kusuma, Septian Yudha; Gunawan Putri, Alvianita; Alfarizi, Musyafa
Jurnal Equilibrium Nusantara Vol. 2 No. 2: Juni 2024
Publisher : PT. Bangun Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56854/jeqn.v2i2.204

Abstract

Perusahaan manufaktur merupakan tipe perusahaan yang paling sesnsitif terhadap isu dan pergerakan pasar. Hal ini dikarena perusahaan manufaktur lebih bersinggungan langsung dengan kebutuhan masyarakat sehari-hari. Kemampuan perusahaan dalam menangkap isu dan menjadikannya strategi yang tepat bagi perusahaan untuk terus bertahan hidup sangatlah krusial. Dunia pernah beberapa kali mengalami resesi keuangan yang berdampak hebat. Para ekonom selalu memberikan prediksi terkait resesi yang akan terjadi yang lebih dikenal dengan istilah isu resesi. Dengan laju informasi yang begitu cepat dan sejarah panjang ekonomi pada masa sebelumnya, perusahaan harus dapat menetapkan strategi yang diambil dengan tepat agar tidak merugikan stakeholder. Penelitian ini merupakan hasil kajian awal sebagai lompatan untuk kajian berikutnya jika resesi keuangan global terealisasi. Pada penelitian sederhana ini menggunakan angka aset sebagai gambaran nilai perusahaan dan Debt to Equity Ratio sebagai gambar kebijakan perusahaan dalam mengelola hutang. Perusahaan manufaktur di Indonesia mengambil sikap yang sama dalam menanggapi isu resesi keuangan global yang terjadi dengan cenderung menigkatkan set yang dimilikinya.
Pengaruh Literasi Keuangan, Perilaku Keuangan, dan Persepsi Risiko Terhadap Keputusan Nasabah dalam Berinvestasi pada Produk Deposito PT Bank Negara Indonesia (Persero) Tbk di Wilayah Kota Semarang Kurniawati, Agnes; Winarni, Winarni; Kusuma, Septian Yudha
BanKu: Jurnal Perbankan dan Keuangan Vol 4, No 2 (2023): Volume 4, Nomor 2, Agustus 2023
Publisher : Program Studi Perbankan dan Keuangan Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/banku.v4i2.8374

Abstract

Penelitian ini bertujuan mengetahui pengaruh literasi keuangan, perilaku keuangan, dan persepsi risiko terhadap keputusan nasabah dalam berinvestasi pada produk deposito BNI di wilayah Kota Semarang secara parsial. Populasi meliputi seluruh nasabah yang telah menggunakan produk deposito BNI di wilayah Kota Semarang dengan sampel 75 responden. Penelitian menggunakan model analisis regresi linear berganda dan teknik analisis meliputi uji F yang menunjukkan bahwa variabel literasi keuangan, perilaku keuangan, dan persepsi risiko secara simultan berpengaruh signifikan terhadap keputusan investasi, uji t yang menunjukkan bahwa variabel perilaku keuangan dan persepsi risiko berpengaruh signifikan serta variabel literasi keuangan berpengaruh tidak signifikan terhadap keputusan investasi, serta uji koefisien determinasi (R2) sebesar 0,718 (71,8%).Kata Kunci: literasi keuangan, perilaku keuangan, persepsi risiko, keputusan investasi, deposito BNI.
Pengukuran Earning Per Share Pada Jakarta Islamic Index 70 Astutik, Dwi; Kusuma, Septian Yudha; Makom, Maharani Rona; Sudarman, Sudarman
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 1 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

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

Abstract

Viewed from the fundamental aspect, in 2018-2019 there was a decrease in cash changes in JII70 shares (-1.42%), in 2020 it increased (2.09%), but in 2021 there was another decrease of -0.57%. The amount of investment has decreased (-0.04%), in 2020 it increased by 1.57% but in 2021 it will decrease again (-1.34%). Liquidity, which increased slightly from 2018-2019 (0.01%) and increased again in 2020 by 0.03% to 2021 by 0.11%. It is interesting to study that the development of the company's ability to provide earnings per share during the Covid-19 pandemic has a relatively positive value (especially in 2020-2021). Novelty: this testing technique uses multiple linear regression least suare based on research with a qualitative design. Purpose: to examine the effect of changes in cash, investment and liquidity on earnings per share. Method: the research design was carried out using a quantitative approach. The population was determined by companies registered on JII70 for 2018-2021 (70 companies). Based on the purposive sampling method, 36 companies were obtained for 4 (three) years (144 data studied). The test uses the least suare multiple linear regression technique. Results: cash changes have no effect on earnings per share, investment has a negative effect and liquidity has a positive and significant effect on earnings per share.
PENGARUH STRATEGI BISNIS TERHADAP INOVASI PRODUK UMKM DENGAN AKUNTANSI MANAJEMEN LINGKUNGAN SEBAGAI VARIABEL INTERVENING Widiarto, Ardian; Rusniti, Rusniti; Hasanudin, Mohamad; Kusuma, Septian Yudha
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 3 (2024): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v4i3.94

Abstract

This study aims to determine the effect of business strategies carried out by food processing MSMEs in Semarang City on product innovation where environmental management accounting plays a role as an intervening variable. Environmental management accounting provides environmental cost information that can support decision-making related to environmental management. Determining the right business strategy can spur MSMEs to increase competitiveness through product innovation. Business strategies that consider ecological sustainability are an interesting issue today. Business strategies that prioritize environmental preservation will trigger product innovation that is highly competitive both nationally and internationally. The research method used is quantitative. This study uses a purposive sampling technique with criteria and considerations to determine the sample. Data collection was carried out by distributing questionnaires to food processing MSMEs in Semarang City and the final result was 100 respondents. SmartPLS 3 was used as a research instrument test tool. The results obtained are that Environmental Management Accounting plays a role in mediating the influence of Business Strategy on Product Innovation in a positive or strengthening direction
Analisis Komparatif Kinerja Keuangan Sebelum dan Sesudah Akuisisi pada PT Bank KB Bukopin Tbk Periode 2018-2022 Rashinta Messaluna; Winarni; Septian Yudha Kusuma
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 15 No. 2 (2023): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v15i2.2292

Abstract

Analisis terhadap kinerja keuangan antara sebelum dan sesudah akuisisi merupakan langkah awal untuk melakukan investasi. Penelitian ini bertujuan untuk membandingkan kinerja keuangan pada PT Bank KB Bukopin Tbk sebelum dan sesudah akuisisi dengan menganalisis perbedaan signifikansi pada rasio profitabilitas yaitu Return On Assets (ROA), Return On Equity (ROE), Net Interest Margin (NIM), Net Profit Margin (NPM) dan Beban Operasional Pendapatan Operasional (BOPO). Penelitian ini menggunakan data sekunder yang berasal dari website PT Bank KB Bukopin Tbk berupa laporan keuangan sebelum akuisisi triwulan III 2018 – triwulan III 2020 dan setelah akuisisi triwulan IV 2020 – triwulan IV 2022. Teknik sampling menggunakan sampling jenuh. Alat uji hipotesis menggunakan uji beda Uji Wilcoxon Signed Rank Test. Hasil dari uji beda menunjukan terdapat perbedaan signifikan kinerja keuangan pada Return On Assets (ROA), Return On Equity (ROE), Net Interest Margin (NIM), Net Profit Margin (NPM) dan Beban Operasional Pendapatan Operasional (BOPO) sebelum dan sesudah akuisisi pada PT Bank KB Bukopin Tbk.
PERBANDINGAN TINGKAT KESEHATAN BANK ANTARA BNI DAN BCA DILIHAT DARI FAKTOR RENTABILITAS PERIODE 2017-2021 Maria, Mayrisa Styaningrum; Savitri Kusmargiani, Ida; Yudha Kusuma, Septian
Indonesian Journal of Business Economics and Management Vol. 1 No. 2: IJBEM Juni 2022
Publisher : IRPI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.609 KB) | DOI: 10.57152/ijbem.v1i2.386

Abstract

This study aims to analyze the assessment and find out the comparison between the health levels ofBNI and BCA in terms of profitability. The type of research in this study is comparative descriptiveresearch with quantitative and qualitative approaches. The sources of data in this study aresecondary data obtained through the financial statements of BNI and BCA. The research methodused is based on the assessment of the profitability factor in accordance with the Circular Letter ofthe Financial Services Authority Number 14/SEOJK.03/2017 concerning the Health Assessment ofCommercial Banks, which consists of an assessment of the bank's performance in generating profits(profitability), sources that support profitability, stability ( sustainability) components that supportprofitability, as well as profitability management. Hypothesis testing using the Mann Whitney U-TestSPSS 25. The results of the profitability assessment at BNI and BCA during the 2017–2021 periodshowed very adequate results. Then the results of the comparison of health levels show that there isa significant difference between BNI and BCA, with the result that BCA has a higher value than BNI
The Impact of Return on Risk Asset, Net Profit Margin, Earnings Per Share, and Inflation on Digital Banks’ Stock Prices (2020–2023) Arumdani, Mirmaningtyas Sekar; Winarni; Septian Yudha Kusuma
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 13 No. 2 (2025): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v13i2.45345

Abstract

This study aims to identify and analyze the effect of return on risk assets (RORA), Net Profit Margin (NPM), earnings per share (EPS), and inflation on stock prices at digital bank for the 2020-2023 period. This research employed a causal quantitative research design. The research population consisted of digital banks listed on the Indonesia Stock Exchange (IDX). A purposive sampling technique was used, resulting in a sample of five digital banks. The study observes quarterly data from Q2 2020 to Q4 2023, producing 75 observations (15 quarterly financial reports from each of the five banks). Secondary data were obtained from financial reports available on the official IDX website (www.idx.co.id) and the official websites of each of the digital banks. Inflation data were sourced from the official website of Bank Indonesia (www.bi.go.id). The data analysis method used in this study was multiple linear regression analysis. The analysis techniques include the F-statistic test, t-statistic test, and coefficient of determination test. The results indicate that RORA and EPS have a positive and meaningful effect on stock prices, NPM has a negative and meaningful effect on stock prices, and inflation has an insignificant effect on stock prices. This study contributes to a better understanding of the factors influencing stock prices in the digital banking sector. The findings provide insights that can help investors, analysts, and policymakers make more informed decisions related to stock valuation and investment strategies in the context of Indonesia's growing digital banking industry.
Co-Authors Abillah Putri Adhi, Nurseto Aditya, Galuh Afrizan, Faza Ladita Al Farizi, Musyafa alfarizi, Musyafa Alifia, Fariska Desma Alvianita Gunawan Putri Ardian Widiarto Aris Sunindyo Arumdani, Mirmaningtyas Sekar Avilla Rahma Maulana Denny Ramadhan Dina Yeni Martia Dwi Astutik Dwi Astutik Embun Duriany Soemarso Farizi, Musyafa Al Gunawan Putri, Alvianita Hartono Hartono Hartono Hartono Heni Susiana Herawati Heri Irawan Ida Savitri Kusmargiani Iswahyuni, Yetti Jati Handayani Jati Handayani jati handayani, jati Kodir, Moch Abdul Krisnawati, Hani Kurniawati, Agnes Laela Fitria Sari Lestari, Suryani Sri Maishanu, Umar Aliyu Makom, Maharani Rona Maria Theresia Heni Widyarti Maria, Mayrisa Styaningrum Mella Katrina Sari Mirasanti Wahyuni Mirasanti Wahyuni, Mirasanti Moch Abdul Kodir Mohamad Hasanudin Mudjiyono Mudjiyono Musyafa Al Farizi Nabilla Putri Nina Woelan Soebroto Nuril Romadhoni Prihatiningsih Prihatiningsih Prihatiningsih Prihatiningsih Prihatiningsih, Prihatiningsih Putri, Abillah R. Gunawan Setianegara Rashinta Messaluna Rikawati Rikawati Rizqi Sukya Arrohmah Rokhimah, Zulaika Putri Rusniti, Rusniti Salsabila, Khairunnisa Luthfi Nur Savitri Kusmargiani, Ida Setiawan, Gigih Adi Shafira, Aulia Septiana Sudarman Sudarman Sudarman Sudarman Sudarman Sudarman Sudarman Sudarman Sudarman Sudarman Sudarman Sunyoto Sunyoto Teguh Budi Santosa Titin Novera Vita Arumsari Widyarti, Maria Theresia Heni Winarni Winarni Winarni Zulaika Putri Rokhimah