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All Journal International Humanities and Applied Science Journal Journal of Humanities and Social Studies Journal of Management
Napitupulu, Sotarduga
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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Determinants Of Profitability In Regional Development Banks: Case Study In 2019 – 2021 Puspitasari, Devy Mawarnie; Sihite, Heryanto Romario; Napitupulu, Sotarduga
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 2 (2023): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i2.6855

Abstract

This study aims to analyze financial performance based on profitability disclosures at Regional Development Banks (BPD) in Indonesia. The object of research is the annual financial statements of companies with a population of 27 Regional Development Banks operating in 2019 2021. Determination of the sample using documentation techniques and the number of samples (n) that meet the criteria as many as 81 samples. The research uses a quantitative approach with secondary data sources in the form of annual reports. The data analysis method used is the normality test, classical assumption test, multiple linear regression, hypothesis testing, and coefficient of determination test at a significance level of 5%, the data is processed using the SPSS version 24 application. The statistical test results show the independent variable Capital Adequacy Ratio, Non -Performing Loan, Good Corporate Governance, Institutional Share Ownership, Operating Expenses on Operating Income, and Earnings Management together affect the dependent variable Return on Assets and Return on Equity. The contribution levels of the two regression models are 83.70% and 86.50%. The determinant factors that influence fluctuations in profitability (ROA and ROE) are Capital Adequacy Ratio, Non-performing Loan, Operating Expenses to Operating Income, and Earnings Management.
THE ROLE AND IMPACT OF INFORMATION TECHNOLOGY DEVELOPMENT ON THE STUDENT LEARNING PROCESS IN THE DIGITAL ERA Pangaribuan, Gunawan; Rafles, Melkisedek; Sihotang, Ester; Tomubolon, Dulles; Marbun, Mutiha; Aritonang, Augus; Napitupulu, Sotarduga; Demario, Diary; Primus, Bernadus; Lengkong, Regina; Sinaga, Dameria
International Humanities and Applied Science Journal Vol 8, No 3 (2025): VOLUME 8, ISSUE 3, 2025
Publisher : Universitas Mercu Buana

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Abstract

The rapid evolution of information technology (IT) has profoundly reshaped the educational landscape, particularly for university students. Learning processes, once confined to physical classrooms, are now accessible through diverse digital platforms with enhanced flexibility. This study aims to analyze the role and impact of IT development on the effectiveness of student learning in the digital age. Employing a literature review methodology drawing from various academic sources and scholarly articles, the findings indicate that IT plays a crucial role in facilitating information access, enhancing learning interactivity, and broadening students' intellectual horizons. Nevertheless, the advancement of IT also introduces negative consequences, such as device dependency, diminished academic focus, and the risk of information misuse. This paper explores both the advantages and the challenges, providing a comprehensive overview of IT's dual role in modern higher education
Accounting Practices and Financial Accountability in Tourism-Based Small and Medium Enterprises in Bali Napitupulu, Sotarduga; Mawarnie Puspitasari, Devy
Journal of Management Vol. 5 No. 1 (2026): January - June
Publisher : Yayasan Pendidikan Belajar Berdikari

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Abstract

Tourism-based small and medium enterprises (SMEs) play an important role in supporting local economic development in Bali. However, many SMEs still face challenges in implementing proper accounting practices and maintaining financial accountability. This study aims to examine accounting practices and financial accountability in tourism-based SMEs in Bali. The research employs a qualitative approach using interviews, observations, and document analysis to understand how SME owners manage their financial records and financial reporting activities. The findings indicate that most tourism SMEs in Bali still rely on simple bookkeeping practices, primarily focusing on recording daily income and operational expenses. While these practices help business owners monitor financial activities, many SMEs have not yet implemented standardized accounting systems or prepared structured financial statements. Limited accounting knowledge, lack of financial literacy, and insufficient training are identified as major factors influencing the quality of financial reporting among SMEs.Despite these challenges, some tourism SMEs have begun adopting digital accounting tools and simplified financial reporting standards such as SAK EMKM to improve financial management and transparency. The study suggests that strengthening financial literacy, promoting accounting training programs, and encouraging the adoption of digital financial tools can improve financial accountability among tourism-based SMEs. Improving accounting practices will not only enhance business sustainability but also support the development of a more resilient tourism economy in Bali.
Co-Authors Aritonang, Augus Dameria Sinaga Demario, Diary Devy Mawarnie Puspitasari Lengkong, Regina Marbun, Mutiha Pangaribuan, Gunawan Primus, Bernadus Rafles, Melkisedek Sihite, Heryanto Romario Sihotang, Ester Tomubolon, Dulles