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All Journal Jurnal Ekonomi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Windiarti , Sofia
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Economics, Econometrics & Finance

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The Effect Of Big Data Technology On Financial Performance Ini Banking Companies With Cost Reduction On The Indonesia Stock Exchange Amelia, Dela; Windiarti , Sofia
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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Abstract

Accroding to data from the financial service authority (OJK) the banking sector demostrated resilience to risk and economic crises by consistently recording profit with positive value in CAR and ROA. Owever, in recent years there has been a signification decline, accompanied by an increase in the operational expenses to operational income ratio (BOPO) wich requires future attention. Since banks play a crucial role as financial intermediaries their quality and soundness must be maintained to meet standards and prevent any negative impac on national economic stability. This research aims to examine the influence of big data technology on financial performance by consider cost reduction. The population of this study is a banking company listed on the Indonesia Stock Exchange in 2018-2023. By using purposive sampling in sample selection obtained 42 research samples over 6 firm-years. This research uses multiple regression analysis to test the hypothesis. The findings of this research reveal that big data technology does not have a significant effect on financial performance. Cost Reduction has a positive and significant influence on financial performance, indicating that cost reduction efforts contribute greatly to improving the company's financial performance. Big data technology simultaneously influences financial performance through cost reduction
PENYUSUNAN LAPORAN KEUANGAN MENGGUNAKAN APLIKASI AKUNTANSI PADA UMKM DAPI SANO Putra, Vicky Dzaky Cahaya; Hartikayanti , Heni Nurani; Rahmah , Nunung Aini; Windiarti , Sofia; Siregar , Ifan Wicaksana
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 4 (2025): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Keunggulan dari kegiatan ini adalah melalui pendekatan yang akan dilakukan kepada masyarakat dikemas dalam bentuk kegiatan workshop dalam artian kegiatan pelatihan yang berfokus pada pendampingan secara langsung bentuk pemahaman dan pengertian serta pemahaman yang tepat terhadap permasalahan yang dihadapi oleh UMKM Dapi Sano dalam menyusun laporan keuangan dengan menggunakan aplikasi agar dapat meningkatkan pengelolaan UMKM menjadi lebih baik dan mampu bersaing skala nasional maupun internasional.
Co-Authors Amelia, Dela Hartikayanti , Heni Nurani Ifan Wicaksana Siregar Rahmah , Nunung Aini Vicky Dzaky Cahaya Putra