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All Journal International Journal of Evaluation and Research in Education (IJERE) JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Journal of Education and Learning (EduLearn) Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Pendidikan Ekonomi & Bisnis JMM (Jurnal Masyarakat Mandiri) Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Jurnal Karinov Jurnal Riset Akuntansi Kontemporer Jurnal Ilmiah Akuntansi Kesatuan Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Business, Law, and Education Jurnal Ilmiah Wahana Pendidikan Akuntansi dan Teknologi Informasi International Journal of Multidisciplinary Research and Literature (IJOMRAL) AKUNSIKA: Jurnal Akuntansi dan Keuangan Jurnal Inspirasi Binsis dan Manajemen Gemilang: Jurnal Manajemen dan Akuntansi PERDULI: Jurnal Pengabdian kepada Masyarakat INJURITY: Journal of Interdisciplinary Studies Jurnal Mutiara Ilmu Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce KOLONI Research Trend in Technology and Management Innovative: Journal Of Social Science Research Indonesian Journal of Advanced Research (IJAR) Jurnal Yudistira Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Socius: Social Sciences Research Journal Neraca Manajemen, Akuntansi, dan Ekonomi Journal of Environmental Economics and Sustainability Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Manajemen Bisnis Era Digital PENG: Jurnal Ekonomi dan Manajemen Jurnal Greenation Ilmu Akuntansi Jejak digital: Jurnal Ilmiah Multidisiplin Jurnal Ilmu Sosial dan Humaniora Indonesia Economic Journal Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Accounting, Finance, and FinTech Advancements INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Musyaffi, Ayatulloh Michael
Universitas Negeri Jakarta
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Physics Public Health Social Sciences Other

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The Effect of the Allowance for Impairment Losses (CKPN) and Net Interest Margin (NIM) on Profitability, with Bank Size As a Moderating Variable, in Banks Listed on the Indonesian Stock Exchange (2021-2024) Evriansyah, Evriansyah; Ulupui, I Gusti Ketut Agung; Musyaffi, Ayatulloh Michael
Journal of Accounting, Finance, and FinTech Advancements Vol. 1 No. 4 (2025): December
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jaffa.v1i4.190

Abstract

The degree to which banks generate earnings stands as a consequential barometer of the enduring viability of financial intermediation and the robustness of the monetary ecosystem as a whole. Among Indonesian depository institutions, a discernible upswing in profitability has been charted in the post-pandemic era, corroborated by a successive appreciation in Return on Assets (ROA) throughout 2021 to 2024. Notwithstanding this affirmative trajectory, the governance of credit deterioration and the calibration of net interest revenue remain persistent impediments confronting the industry. Accordingly, this inquiry is undertaken to scrutinize the extent to which the Allowance for Impairment Losses (CKPN) and Net Interest Margin (NIM) exert bearing upon ROA, with a concomitant examination of whether institutional magnitude functions as a moderating variable within these nexuses, as observed across bourseenlisted banking entities in Indonesia spanning the quadrennial interval of 2021 through 2024. Secondary data culled from the annual and financial disclosures of banking institutions constitute the empirical bedrock of this inquiry. Panel data regression serves as the principal analytical apparatus, encompassing descriptive statistics, model adjudication protocols, namely the Chow and Hausman tests,  and classical assumption diagnostics. Empirical evidence reveals that CKPN and NIM each exert a discernible bearing upon ROA. Of particular salience is the moderating comportment of institutional magnitude, which attenuates the influence of CKPN on ROA whilst concurrently amplifying that of NIM. These revelations underscore the imperativeness of judiciously equilibrating risk-contingent provisioning directives and interest margin stewardship, with due cognizance of bank scale, in perpetuating sustainable profitability.
Analisis Faktor-Faktor Yang Mempengaruhi E-Loyalty Dengan E-Satisfaction Sebagai Intervening Pada Nasabah Livin’ By Mandiri Ikhsan Mawardi; Osly Usman; Ayatulloh Michael Musyaffi
KOLONI Vol. 3 No. 1 (2024): MARET 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/koloni.v3i1.602

Abstract

This research was conducted to determine the influence of e-service quality, e-trust, and e-CRM on e-loyalty with e-satisfaction as an intervening for customer Livin' by Mandiri. This research uses quantitative methods with survey instruments. Data collection was carried out using a non-probability sampling technique, namely purposive sampling, by taking a sample of 204 respondents domiciled in Jakarta who had used Livin' by Mandiri at least three times in the last six months and had experienced problems during use. Then the respondents' answers were processed using the Structural Equation Modelling Partial Least Square (SEM-PLS) method using SmartPLS 4.0 software. From hypothesis testing in this research, results were obtained that prove 1) e-service quality has an effect on e-satisfaction, 2) e-trust has an effect on e-satisfaction, 3) e-CRM has an effect on e-satisfaction, 4) e-satisfaction has an effect on e-loyalty, 5) e-service quality has an effect on e-loyalty, 6) e-trust has an effect on e-loyalty, 7) e-CRM has no effect on e-loyalty, 8) e-service quality has an effect on e- loyalty through e-satisfaction, 9) e-trust influences e-loyalty through e-satisfaction, and 10) e-CRM influences e-loyalty through e-satisfaction.
PENGARUH PERSEPSI KEMUDAHAN DAN PERSEPSI KEGUNAAN TERHADAP PENERIMAAN PENGGUNA SISTEM INFORMASI AKADEMIK TERPADU Ayatulloh Michael Musyaffi; Arinal Muna; Nelia Fariani
JRAK: Journal of Accounting Research and Computerized Accounting Vol 7 No 2 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to evaluate the influence of perceieved usefulness and perceived ease of use to acceptance of SIKADU (Sistem Informasi Akademik Terpadu/academic information system) at Swadaya Gunung Jati University (Unswagati), based on student perception. The urgency of this study is this system just implemented by university. Using slovin method, the sample use 259 accounting students of 773 accounting students. Partial Least Square is used for data analysis. The results show, that perceived usefulness and perceived ease of use can influence the acceptance of SIKADU. Further, perceived ease of use have the most influence to acceptance of SIKADU. It means the most important of acceptance of SIKADU is ease of use than the usefulness of SIKADU it self.
Co-Authors Adlitama, Lazuardi Afriadi, Bambang Agung Dharmawan Buchdadi Aldy Nova Ramadhoni Ali, Dirgantara Firhan Alika Khairunisa Alwan, Muhammad Andi Sri Wahyuni Andri Setyanto Nugroho Anwar, Mika Alaika Arinal Muna Arinal Muna Armeliza, Diah ATI SUMIATI, ATI Aulia Azzahra Azwar, Ujang Azzahra, Allifia Benedick, Vito Bhaskoro, Ahmad Panji Bicky Maulana Budi Septiawan CHOIRUL ANWAR Choirul Anwar Christian Wiradendi Wolor Cindy Agustina Diah Armeliza Dian Anita Nuswantara Dian Dwi Hapsoro Divana Putri Tiva Alovani Simangunsong Djoewita, Djoewita Dzikrika Bunga Ardika Etty Gurendrawati Etty Gurendrawati, Etty Evriansyah, Evriansyah Fadilla, Moch. Farhan Fariani, Nelia Fitrianti, Sabrina Friyanto, Friyanto Gentiga Muhammad Zairin Hera Khairunnisa Hervianti, Fazalika Alfitri I Gusti Ketut Agung Ulupui Ida Rosnidah Ifa Ratifah Ikhsan Mawardi Indra Pahala Irwanto Irwanto Kayati Kayati Kayati, Kayati Khairunnisa, Hera Kurniati, Fitrina Mardi Mardi Marsellisa Nindito Marsellisa Nindito, Marsellisa Martin Quinn Maulana Amirul Adha Maulida, Meisa Mellika, Dwi Mentari, Mely Muhammad Faqih Arrizik Muhammad Kamaluddin Muhammad Yaser Alfarisy Muhammad Yusuf MUHAMMAD YUSUF Muhammad Yusuf Mulyani, Heni Naila Fadhilni Nariswari, Anindya Nasution , Hafifah Nasution, Hafifah Nasution3, Hafifah Nelia Fariani Ni Made Divani Safitri Nicolas Nuramalia Hasanah Nurhidayah, Dhea Alifia Nurmalasari Oli, Mario Colega Osly Usman Petrolis Nusa Perdana, Petrolis Nusa Prayoga, Athmad Eka Primoso Pebrianto Purwana E.S., Dedi Putra, Hilman Nabil Syah Putri Zainal, Rr Fauziah Nur Rahmasari Putri, Sari Widyaningtyas Rachman, Hasyim Rahman, Muhammad Hafizur Rahmansyah, Moch. Fahrul Rahwana, Rudy Rania Az Zahra Raya Sulistyowati Resky Adiningrat, Tubagus Muhammad Respati, Dwi Kismayanti Retno Purwitasari Rida Prihatni Risdiana Alfaini Rizki Firdausi Rachma Dania Safitri, Salsa Adis Sakinah, Iis Santika, Anaya Zahra Sari, Wulan Iyhig Ratna Sasmi , Aji Ahmadi Sasmi, Aji Ahmadi Selfiah, Selfiah Siti Fatimah Zahra Siti Nurchaliza Sri Zulaihati SS, Muh Fathul Mubaraq Sudiati, Rochma Sugangga, Fannie Suparno Suparno Suryaningtiyas, Hendrarini Teuku Rio Febrian Alfa Risky Tondang, Petrus Delpansius Tresno Eka Jaya, Tresno Eka Tri Hesti Utaminingtyas Umi Widyastuti Unggul Purwohedi Usman , Osly Wastuti, Wahyu Wijang Ardi Rahmadi Yuni Widawati Zainal, Rr Fauziah Nur Rahmasari Putri Zairin, Gentiga Muhammad Zakaria, Adam