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PELATIHAN PENGGUNAAN APLIKASI LABORATORIUM BANK BERBASIS WEB UNTUK GURU GURU MGMP AKUNTANSI DAN PERBANKAN Evi Sistiyarini; Nur'aini Rokhmania; Emanuel Kristijadi
Jurnal AbdiMas Nusa Mandiri Vol. 8 No. 1 (2026): Periode Januari 2026
Publisher : LPPM Universitas Nusa Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33480/abdimas.v8i1.6496

Abstract

This community service program activity is a collaboration between Hayam Wuruk Perbanas University and the Surabaya City Accounting and Banking MGMP. There are three schools in Surabaya that have a Banking major but do not yet have a web-based banking laboratory application that is used to support banking transactions for students. The application used by schools that have a banking major is a conventional banking laboratory application based on LAN (Local Area Network) which can only be accessed in the laboratory room, while schools that have a sharia banking major do not yet have a sharia banking laboratory application. The stages of this activity include the preparation stage, application development stage, implementation of training and evaluation of activities. This activity aims to share information with teachers on the use of web-based banking laboratory applications for banking transactions. The methods used were training and mentoring. The result of this activity is the creation of web-based conventional and Islamic banking laboratory applications that can be used by teachers of the Surabaya City Accounting and Banking MGMP. Based on the training results, vocational high school teachers and students are able to use the web-based banking laboratory application for banking transactions, so that the learning process is not only carried out manually, but also digitally.
PENGARUH RISIKO KREDIT DAN BIAYA OPERASIONAL TERHADAP PROFITABILITAS DENGAN LIKUIDITAS SEBAGAI MEDIASI PADA BANK PERKREDITAN RAKYAT MILIK PEMERINTAH DAERAH DI JAWA TIMUR Mohammad Wahyudi Indra Cahya; Emanuel Kristijadi; Lindawati Purnama Sari
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 2 (2025): Edisi Oktober
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v10i2.3812

Abstract

Abstract: Profitability can be interpreted as the ability of banks to seek maximum profit or profit in carrying out operational activities. The main purpose of analyzing profitability is to determine how efficient banking businesses are in seeking profit. This study aims to analyze the effect of credit risk and operating costs on profitability with liquidity as a mediator. This study uses a quantitative research design with a research sample of 16 regional government-owned BPR in East Java. The sampling technique is purposive sampling. The type of data used in this study is secondary data. Credit risk is measured using ROA, operating costs are measured using BOPO, liquidity is measured using LDR, profitability is measured using ROA. The data analysis technique uses panel data regression. The results of the study show that operating costs have a significant negative effect on profitability at BPR in East Java Province for the 2019-2023 period, while credit risk and liquidity do not have a significant effect. Credit risk and operating costs do not have a significant effect on profitability at BPR in East Java Province for the 2019-2023 period. Credit risk and operating costs do not have a significant effect on profitability through liquidity at BPR in East Java Province for the 2019-2023 period. The suggestion put forward in this study is to implement a digitalization strategy by using mobile banking features to replace conventional transactions, so that it will increase the effectiveness of the bank's business and also reduce operational costs in the long term. Keywords: Profitability, Liquidity, Operational Cost, Credit Risk