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All Journal Balance : Jurnal Akuntansi dan Manajemen Asian Journal of Environmental Research
Habibie , Muhammad
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Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Materials Science & Nanotechnology Medicine & Pharmacology

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Integrating Community Satisfaction Survey and Importance-Performance Analysis for Evaluating Regional Tourism Services: A Case Study in Banyuwangi Regency Kurniawan , Astariadi; Resyah, Nur Isra; Windawaty , Herry Windawaty; Habibie , Muhammad
Asian Journal of Environmental Research Vol. 2 No. 2 (2025): May-August
Publisher : CV. Science Tech Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69930/ajer.v2i2.425

Abstract

This study explores the integration of the Community Satisfaction Index (CSI) and Importance–Performance Analysis (IPA) to evaluate public service quality in Banyuwangi's tourism sector. As tourism becomes a regional development priority post-pandemic, understanding citizens' perceptions is essential to ensure responsive governance. Using a quantitative-descriptive approach, the research draws on 2023 data from tourists and tourism actors. Results indicated an overall satisfaction score of 82.94 (“Good”), with highest satisfaction in staff behavior and lowest in complaint handling. IPA mapping identifies critical gaps in services such as accessibility, transportation, and complaint response, highlighting areas for urgent policy action. The integration of IKM and IPA proves effective in prioritizing service improvements and aligning tourism development with citizen needs. Comparative insights with global practices affirm the relevance of participatory, data-driven evaluation frameworks. The study recommends institutionalizing IKM+IPA for sustainable tourism governance.
Pengaruh Penerapan PSAK 71, BOPO dan NPL Terhadap Profitabilitas Purba, Elsa Yuwanda; Lores, Linda; Habibie , Muhammad
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.648

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Cadangan Kerugian Penurunan Nilai (CKPN), Biaya Operasional terhadap Pendapatan Operasional (BOPO), dan Non-Performing Loan (NPL) terhadap profitabilitas pada bank-bank yang terdaftar di BEI selama periode 2020-2023. Standar kebijakan baru yang berlaku efektif awal tahun 2020, pemberlakuan PSAK 71 yang menghitung CKPN dengan metode baru serta peningkatan rasio BOPO dan NPL yang mempengaruhi profitabilitas bank. Populasi perbankan sebanyak 47 perbankan, menggunakan purposive sampling dengan kriteria sehingga jumlah sampel sebanyak 30 bank periode 2020-2023. Sumber data yang digunakan adalah sumber data sekunder dengan pendekatan kuantitatif berupa teknik dokumentasi dengan pengumpulan laporan keuangan yang diakses melalui www.idx.co.id, www.ojk.go.id, atau website masing-masing bank. Data analisis dengan menggunakan SPSS 26 melalui pendekatakan analisis regresi linier berganda. Hasil empiris melalui analisis parsial menunjukkan bahwa CKPN, dan NPL masing-masing berpengaruh positif dan BOPO berpengaruh negatif terhadap profitabilitas bank. Selanjutnya, hasil uji f menunjukkan bahwa CKPN, BOPO, dan NPL ketiganya berpengaruh secara signifikan terhadap profitabilitas perbankan pada perbankan. The aim this research is to determine the effect of Allowance Impaiment Losses (CKPN), Operational Costs on Operating Income (BOPO), and Non-Performing Loans (NPL) on the profitability of banks listed on the BEI during the 2020-2023 period. New policy standars effective early 2020, the implementation of PSAK 71which calculates CKPN using a new method and an increase in BOPO and NPL ratios which effect bank profitability. The banking population is 47 banks, using purposive sampling with criteria so that the total sample is 30 banks during 2020-2023 period. The data source is a secondary data source with a quantitative approach in the from of documentation techniques by collecting financial reports. Which is accessed via www.idx.co.i, www.ojk.go.id, or the respective bank’s website. Data were analysed using SPSS 26 through a multiple linear regression analysis approach. Empirical results through partial analysis show that CKPN, and NPL each have a positive effect and BOPO has a negative effect on bank profitability. The results of the f-test show that CKPN, BOPO, and NPL all have a significant effect on banking profitability in banking.
Co-Authors Herry Windawaty Kurniawan , Astariadi Lores, Linda Purba, Elsa Yuwanda Resyah, Nur Isra