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Pengaruh Adopsi Financial Technology Terhadap Profitabilitas Bank Umum Konvensional yang Terdaftar di Otoritas Jasa Keuangan Periode 2017-2022 Yulastri, Yuliana Dwi; Negara, Iwan Kusuma
ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) Vol. 5 No. 2 (2024): September
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/alexandria.v5i2.628

This research aims to analyse the effect of financial technology (fintech) adoption on the profitability of conventional commercial banks registered with the Financial Services Authority for the period 2017-2022. This research is an associative research with a quantitative approach. The data collection method is a survey sample. The population in the study amounted to 93 banks. By using purposive sampling technique, 5 bank samples were obtained (30 observation data). Fintech services in this study are measured using Automated Teller Machine (ATM), internet banking and mobile banking. While profitability is measured using Return On Asset (ROA). The panel data analysis method in this research is multiple linear regression analysis using Eviews version 12. The results of this research indicate that Automated Teller Machine (ATM) has a positive and insignificant effect on ROA, internet banking has a negative and insignificant effect on ROA and mobile banking has a positive and significant effect on ROA.

Pengaruh Struktur Modal, Ukuran Perusahaan dan Keputusan Investasi Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening Pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Mutiara, Mutiara; Negara, Iwan Kusuma; Wardani, Laila
ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) Vol. 5 No. 2 (2024): September
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/alexandria.v5i2.681

This study aims to analyze the effect of Capital Structure, Company Size, and Investment Decisions on Firm Value with Profitability as an Intervening variable in Food and Beverage Subsector Companies listed on the Indonesia Stock Exchange for the 2018-2022 Period. The type of research used in this study is associative with a quantitative approach. The data collection method uses a survey sample. The population in this study amounted to 26 companies. Data analysis techniques using path analysis and multiple linear regression analysis. The results of this study indicate that Capital Structure has a negative and significant effect on Firm Value, Company Size and Profitability have a significant positive effect on firm value while Investment Decisions have a positive and insignificant effect on Firm Value. Capital Structure has a negative and significant effect on Profitability, while Company Size and Investment Decisions have a positive and insignificant effect on Profitability. While Profitability as an intervening variable is able to mediate Capital Structure, while Profitability as an intervening variable is unable to mediate Company Size and Investment Decisions on Firm Value.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, SIZE TERHADAP PROFITABILITAS (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2018-2020) Muhdin, Muhdin; Sarmo, Sulaiman; Negara, Iwan Kusuma
Jurnal Ilmiah Akuntansi Indonesia Vol 9, No 1 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v9i1.22527

This research analyzes the influence of Corporate Social Responsibility, leverage, Size on profitability. The latest thing in this research is that the research was carried out during the Covid-19 pandemic. Apart from that, this research will have a big impact on companies, investors and also the environment, because it encourages investors not only to look at the return on assets in published financial reports but also to pay attention to the implementation of CSR, leverage, and company size during the pandemic. The type of research used in this research is associative research with causal relationships, namely causal relationships where there are variables that are influenced (Dependent). The type of data used in this research is quantitative data. The population in this research are manufacturing companies listed on the Indonesia Stock Exchange with a research period ranging from 2018-2020 with a sampling method using purposive sampling so that the total sample is 180 samples. Report preparation: carried out by collecting secondary data taken on the website www.idx.co.id using the documentation method. The data will be analyzed according to the method that will be used in this research. Data analysis was carried out using descriptive statistics. Data analysis was carried out in several stages, namely testing classical assumptions. The classical assumption tests carried out are: Normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. Next, data analysis was carried out using multiple regression techniques. The research results show that CSR has a negative effect on profitability, while leverage and company size have no effect on profitability. These results have implications if during the pandemic the company carries out a lot of CSR, then the company's profitability will decrease.

PENGARUH STRUKTUR KEPEMILIKAN SAHAM OLEH PEMERINTAH DAERAH, TOTAL KREDIT, DAN KOMPLEKSITAS USAHA TERHADAP BIAYA MONITORING BPD SE INDONESIA Bambang, Bambang; Pancawati, RR. Sri; Inapty, Biana Adha; Negara, Iwan Kusuma
Jurnal Riset Akuntansi Vol 17 No 1 (2018): Aksioma - Accounting Journal Research, Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i1.25

This study aims to determine the effect of capital structure, credit, and business complexity on monitoring costs performed on 21 BPD in Indonesia. The statistical test results show that the local government ownership has no influence on monitoring costs. These results may confirm the effectiveness of the supervisory authority to the Bank in form of who eligible to be commissioner and the minimum shares must to paid as risk buffer. The amount of credit provided by the bank has an effect on monitoring cost which can be interpreted that the supervision of the bank's main activity is supervision of earning assets conducted in line with credit changes. Similarly, the business complexity of BPD influences the cost of monitoring BPD Se Indonesia. The duties of the Board of Commissioners are also expected to make visits to branches of banks scattered in the work area and outside the region in order to conduct active supervision and provide motivation and advisory to all levels in BPD. This function are expeceted for small size of BPD.

MENINGKATKAN VISIBILITAS DAN DAYA TARIK WISATAWAN MELALUI DIGITAL MARKETING STRATEGY DI DESA WISATA KEBON AYU, KABUPATEN LOMBOK BARAT Kusmayadi, Iwan; Suprayetno, Djoko; Dakwah, Muhammad Mujahid; Handayani, Tuti; Negara, Iwan Kusuma
Jurnal Abdimas Sangkabira Vol. 5 No. 1 (2024): Jurnal Abdimas Sangkabira, Desember 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i1.1302

Pelatihan strategi pemasaran digital ini bertujuan untuk meningkatkan visibilitas dan daya tarik pengunjung ke desa wisata Kebon Ayu, Lombok Barat. Melalui metode pelatihan yang interaktif, seperti diskusi dan penyampaian konten materi yang relevan dengan kebutuhan peserta dengan berabagai isu terkini, pelaksanaan kegiatan pelatihan telah berjalan lancar sesuai harapan. Antusias yang tinggi dari peserta terlihat dari tingkat kehadiran dan partisipasi dalam diskusi menyiratkan keseriusan yang mendalam saat mengikuti pelatihan. Pelatihan ini telah memberikan kontribusi nyata dalam mengimplementasikan strategi pemasaran yang inovatif, melalui pemanfaatan platform media sosial untuk mewujudkan kesejahteraan ekonomi yang berkelanjutan.

Persepsi dan Sikap Masyarakat terhadap Rencana Dikembangkannya Wisata Syariah (Halal Tourism) Di Provinsi Nusa Tenggara Barat Permadi, Lalu Adi; Darwini, Sri; Retnowati, Weni; Negara, Iwan Kusuma; Septiani, Emilia
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 2 No. 1 (2018): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v2i1.6269

Tujuan penelitian ini adalah untuk mengetahui Persepsi dan Sikap Masyarakat Terhadap Rencana Dikembangkannya Wisata Syariah (Halal Tourism) Di Provinsi Nusa Tenggara Barat. Metode pembuktian terhadap tujuan penelitian tersebut menggunakan metode penelitian diskriptif. Hasil Penelitian ini menunjukkan bahwa Masyarakat Nusa Tenggara Barat memiliki persepsi yang BAIK terhadap rencana penerapan wisata halal di daerah ini, sikap yang POSITIF terhadap rencana penerapan wisata halal di daerah ini dan dari diagram Kartesius diketahui bahwa hasil rencana penerapan wisata halal dipersepsikan dan disikapi sangat tinggi oleh Masyarakat NTB. Saran untuk pengambil keputusan dalam hal ini Pemerintah NTB harus membuat kebijakan yang mempertahankan persepsi dan sikap itu tetap BAIK dan POSITIF. Dengan membuat kebijakan yang konkrit terkait dengan implementasi pariwisata halal, sehingga tidak sekedar pada tataran hukum atau peraturan daerah. Selain itu sosialisasi perlu dipercepat sehingga masyarakat paham bagaimana wisata halal tersebut akan diterapkan.

PELATIHAN PENYUSUNAN LAPORAN KEUANGAN MASJID MENGGUNAKAN PROGRAM EXCEL PADA PENGURUS MASJID SE KELURAHAN AMPENAN SELATAN KECAMATAN AMPENAN KOTA MATARAM Surya, Burhanudin; Burhanudin, Burhanudin; Abidin, Zainal; Muttaqillah, Muttaqillah; Muhdin, Muhdin; Negara, Iwan Kusuma
Jurnal Pepadu Vol 5 No 2 (2024): Jurnal PEPADU
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/pepadu.v5i2.3897

Organisasi yang terkait dengan masjid yakni Pengurus Masjid, dan Remaja Masjid dalam pengelolaan keuangannya masih bersifat tradisional dan sederhana. Dalam penyusunan laporan keuangan hanya berupa catatan kas dan disampaikan pada saat hari jumâ€™at, Ada masjid yang menyampaikan informasi keuangan masjid dengan cara menempel catatan kas di papan pengumuman, tapi data yang diumumkan tidak mutakhir. Tujuan kegiatan diharapkan dapat memberikan pemahaman kepada pengurus Masjid dalam penyusunan laporan keuangan Masjid sebagai organisasi nirlaba menggunaan aplikasi excel. Metode yang digunakan berupa metode pelatihan, dengan materi pelatihan yang diberikan meliputi Karakteristik dan Akuntabilitas Entitas Berorientasi Nonlaba, Pengenalan akuntansi dasar serta Studi kasus pencatatan dan penyusunan laporan keuangan masjid menggunakan program Excel. Teknik penyampaian menggunakan teknik ceramah, tanya jawab. dan peragaan. Teknik ceramah digunakan berkenaan dengan penyampaian materi pelatihan. Sedangkan teknik Tanya jawab digunakan untuk menggali segala permasalahan yang dihadapi para anggota pelatihan (Pengurus/Takmir Masjid, Remaja Masjid dan Kelompok Pengajian Ibu-Ibu) se Kelurahan Ampenan Selatan berkaitan dengan proses penyusunan laporan keuangan masjid menggunakan program Excel. Kegiatan pelatihan dilaksanakan di Masjid An Nur Madani Lingkungan Karang Buyuk Ampenan Selatan pada hari Sabtu tanggal 22 Juli 2023. Hasil pelatihan menunjukkan bahwa peserta faham tentang materi peletihan yang disampaikan, dilanjutkan dengan tanya jawab tentang permasalahan proses penyusunan laporan keuangan masjid menggunakan program Excel serta solusi atas permasalahan yang dihadapi. Melalui kegiatan pengabdian ini peserta mampu melakukan proses pencatatan dan penyusunan laporan keuangan masjid menggunakan program Excel secara transparan dan akuntabel. Mengingat kegiatan pengabdian ini sangat bermanfaat bagi peserta, maka perlu ada upaya lanjutan dalam bentuk pendampingan dalam praktek akuntansi keuangan masjid.

Pengaruh Profitabilitas, Likuiditas dan Leverage Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek indonesia Periode 2015-2021 Tridara, Baiq Ninis; Kusmayadi, Iwan; Negara, Iwan Kusuma
Journal of Sharia Economy and Islamic Tourism Vol 4, No 2 (2024): Maret
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jseit.v4i1.23108

This study aims to empirically examine the Effect of Profitability, Liquidity and Leverage on Dividend Policy in Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period. This study uses the Dividend Payout Ratio (DPR) as the dependent variable, as well as Return on Assets (ROA), Current Ratio (CR) and Debt to Equity Ratio (DER) as independent variables. This research is associative and the type of data used in this study is quantitative data because the research aims to determine the effect of two or more variables. The population in this study are 27 companies listed on the food and beverage sub-sector manufacturing companies on the Indonesia Stock Exchange. Sampling in this study using purposive sampling method with certain criteria, based on predetermined criteria obtained a sample of 7 companies. The analytical method in this study uses multiple linear regression analysis techniques. The results showed that Profitability (ROA) had a negative and insignificant effect on dividend policy, Liquidity (CR) had a positive and insignificant effect on dividend policy and Leverage (DER) had a negative and significant effect on dividend policy.

Pengaruh Profitabilitas, Leverage, dan Likuiditas Terhadap Nilai Perusahaan dengan Kebijakan Dividen Sebagai Variabel Moderasi Pada Perusahaan Sub Sektor Makanan dan Minuman Yang Terdaftar di BEI Periode 2018-2022 Ningsih, Riani Wiliya; Negara, Iwan Kusuma
ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) Vol. 5 No. 2 (2024): September
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/alexandria.v5i2.627

This research aims to test and analyze the influence of Profitability, Leverage and Liquidity on Company Value with Dividend Policy as a Moderating Variable in Food and Beverage Sub-Sector Companies Listed on the IDX for the 2018-2022 Period. This research is associative research with a quantitative approach. The population in this research is 22 companies in the Food and Beverage Sub Sector listed on the Indonesia Stock Exchange in 2018-2022. In determining the sample using the Purposive Sampling method, a sample of 12 companies was obtained for 5 years with an analysis of 60 observations. In this research, the panel data regression model is applied using the Random Effect Model (REM) approach, while testing the moderating variables is carried out using MRA (Moderated Regression Analysis) with the EViews 12 program. The test results show that Profitability, Leverage and Liquidity have no effect on company value. Meanwhile, Dividend Policy as a moderating variable is unable to moderate Profitability, Leverage and Liquidity on Company Value.

Pengaruh Adopsi Financial Technology Terhadap Profitabilitas Bank Umum Konvensional yang Terdaftar di Otoritas Jasa Keuangan Periode 2017-2022 Yulastri, Yuliana Dwi; Negara, Iwan Kusuma
ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) Vol. 5 No. 2 (2024): September
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/alexandria.v5i2.628

This research aims to analyse the effect of financial technology (fintech) adoption on the profitability of conventional commercial banks registered with the Financial Services Authority for the period 2017-2022. This research is an associative research with a quantitative approach. The data collection method is a survey sample. The population in the study amounted to 93 banks. By using purposive sampling technique, 5 bank samples were obtained (30 observation data). Fintech services in this study are measured using Automated Teller Machine (ATM), internet banking and mobile banking. While profitability is measured using Return On Asset (ROA). The panel data analysis method in this research is multiple linear regression analysis using Eviews version 12. The results of this research indicate that Automated Teller Machine (ATM) has a positive and insignificant effect on ROA, internet banking has a negative and insignificant effect on ROA and mobile banking has a positive and significant effect on ROA.

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