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Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis
Published by Sekolah Tinggi Ekonomi Krakatau
ISSN : -     EISSN : 26220415     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Jurnal Relevansi: Jurnal Ekonomi, Manajemen, dan Bisnis  is a peer-reviewed journal. Ekombis invites academics and researchers who do original research in the fields of economics, management, and accounting, including but not limited to: Economics      Monetary Economics, Finance, and Banking      International Economics      Public Economics      Economic development      Regional Economy Management Science      Marketing      Financial management      Human Resource Management      International Business      Entrepreneurship  
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 87 Documents
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The Effect of Non-Performing Loans and Capital Adequacy Ratio on Return on Assets of Banking Institutions Listed on The Indonesia Stock Exchange (2020–2023) Annisa, Mutiara Lusiana; Hamzah, Ruth Samantha
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 9 No 2 (2025): Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis
Publisher : LPPM STIE KRAKATAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v9i1.158

Abstract

This study aims to examine the effect of Non-Performing Loans (NPL) and Capital Adequacy Ratio (CAR) on Return on Assets (ROA) in banking institutions listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. A quantitative approach was employed using multiple linear regression analysis, with data collected from 22 banks over four consecutive years. The results show that NPL has a significant negative impact on ROA, indicating that a higher proportion of problematic loans tends to reduce bank profitability. On the other hand, CAR does not exhibit a significant influence on ROA, suggesting that the level of capital held by a bank does not necessarily translate into higher returns. These findings imply that asset quality plays a more crucial role in determining financial performance than capital adequacy, particularly during periods of economic crisis and recovery. Overall, this study contributes to a deeper understanding of the key factors influencing bank performance in the context of economic uncertainty following the COVID-19 pandemic.
Linking MIS Utilization to Pensioners’ Satisfaction Through Service Quality Rozanna, Mira
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 9 No 1 (2025): Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis
Publisher : LPPM STIE KRAKATAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v9i1.284

Abstract

This study examines the effect of Management Information System (MIS) utilization on pensioners’ satisfaction through the mediating role of service quality within the Taspen public pension institution in Indonesia. The research aims to clarify how digital system adoption contributes to perceived service performance and satisfaction outcomes. A quantitative approach using Partial Least Squares–Structural Equation Modeling (PLS-SEM) was applied to analyze data from 332 pensioners collected through structured questionnaires. The SmartPLS 3 software was used to test both direct and indirect relationships among constructs. The findings reveal that MIS utilization significantly improves service quality but has no direct impact on pensioners’ satisfaction. Service quality fully mediates the relationship, indicating that pensioners experience satisfaction only when system use enhances the quality-of-service delivery. The study employs a cross-sectional design, which limits causal interpretation over time. Future research should adopt longitudinal or comparative approaches to validate the generalizability of the model across institutions. This study contributes to e-government and information system literature by empirically confirming service quality as the mechanism linking digital system utilization and satisfaction in public pension services. It provides practical insight for policymakers to align digital transformation initiatives with service excellence strategies.
Analysis of the Effect of Premium Income, Underwriting Ratios, Investment Returns, and Claims on Profit Growth in Insurance Companies Listed on the IDX in The 2017-2019 Period Utami, Dian; Yuliansyah , Yuliansyah
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 9 No 1 (2025): Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis
Publisher : LPPM STIE KRAKATAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v9i1.273

Abstract

This study aims to determine the effect of premium income, underwriting ratio, investment returns, and claims on profit growth. The sampling technique used a purposive sampling method, resulting in a sample of 14 insurance companies that met the criteria. Data analysis techniques used were classical assumption tests, multiple linear regression analysis, coefficient of determination, t-statistical tests, and simultaneous tests. The research results show that premium income and investment returns have a significant positive effect on profit growth. Underwriting and claims ratios did not significantly impact profit growth at insurance companies listed on the IDX in the 2017-2019 period. This study aims to determine the effect of premium income, underwriting ratio, investment returns, and claims on profit growth. The sample consisted of insurance companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The limitations of this study include the presence of outliers that needed to be removed, and the results showed that the independent variables in this study only contributed a small amount to profit growth, namely 33,1%. This research can be used as a reference for further researchers in examining premiums, underwriting ratios, investment returns, and claims in insurance companies.
Digitalization of Human Resource Management: Business Governance Toward an Advanced Indonesia Dismas Persada Dewangga Pramudita
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 9 No 1 (2025): Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis
Publisher : LPPM STIE KRAKATAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v9i1.280

Abstract

The digitization of Human Resource Management (HRM) is an important catalyst in promoting sustainable business in the digital economy era. This qualitative article examines how the digital transformation of HRM (digital HRM) contributes to business sustainability through practices such as HR analytics, e-HR platforms, GHRM (green HRM), and algorithmic/AI-driven HRM. Using a qualitative approach based on meta-synthesis of literature and thematic analysis of recent international studies, the article presents a framework of the relationship between HRM digitalization, organizational capacity to manage human resources sustainably, and its implications for national development (Indonesia Maju). Findings indicate that HRM digitalization improves operational efficiency, supports the development of employees' digital competencies, and enables the monitoring of social performance through data mechanisms, but also poses ethical risks, algorithmic bias, and cultural adoption challenges. To realize this potential in Indonesia, integrative policies are needed in the form of strengthening the digital literacy of the workforce, ethical data governance, and the integration of sustainability principles in the design of digital HR policies. This article concludes the importance of policy recommendations and research agendas to guide HRM digitalization as a driver of sustainable business towards an advanced Indonesia.
MSME Financial Management: Cash Flow Management Strategies to Enhance Business Sustainability Supriyanto; Damanik, Septa Damewanti; Prasetyo, Ginanjar; Alie, Maria Septijantini; Oktaria, Eka Travilta
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 9 No 1 (2025): Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis
Publisher : LPPM STIE KRAKATAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v9i1.271

Abstract

This study aims to identify effective cash-flow management strategies for Micro, Small, and Medium Enterprises (MSMEs) in Bandar Lampung, Indonesia. Although MSMEs play a critical role in national economic development, many still experience liquidity problems due to weak financial recording, the mixing of personal and business funds, and the limited use of digital financial tools. This research employs a descriptive qualitative approach, collecting data through in-depth interviews, observations, and documentation involving 15 MSMEs from the culinary and retail sectors. The findings reveal that cash-flow management can be significantly improved through four key strategies: monthly budgeting, daily transaction recording, structured management of receivables and payables, and the use of digital financial applications. These strategies enhance financial control, strengthen preparedness for unexpected expenses, and support more informed business decision-making. The study highlights the importance of financial and digital literacy for MSMEs and calls for continued government support through training and capacity-building programs.   Kata Kunci : UMKM, manajemen keuangan, arus kas, strategi, kelangsungan usaha.
The Influence of Instagram Promotion, Word of Mouth, and Service Quality on Purchase Decision wiwid, Dea Anasthasya; Tapa, I Gede Fery Surya
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 9 No 1 (2025): Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis
Publisher : LPPM STIE KRAKATAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v9i1.275

Abstract

This study aims to examine the influence of Instagram social media promotion, word of mouth (WOM), and service quality on customers' purchasing decisions at Bubba Gump Shrimp Co. Bali. The novelty of this research lies in integrating digital marketing engagement with service quality in the context of a premium restaurant in Bali, which has not been widely explored. A quantitative approach was employed from September to October 2025, targeting all customers of Bubba Gump Shrimp Co. Bali. A random sampling technique selected 120 respondents. Data were collected via Likert-scale questionnaires and analyzed using multiple linear regression with SPSS 25. Instagram social media promotion positively and significantly influenced purchasing decisions (t = 4.116, p = 0.000). Word of mouth showed no significant partial effect (t = 0.512, p = 0.609). Service quality had a significant positive effect (t = 6.832, p = 0.000). Simultaneously, all three factors significantly influenced purchasing decisions (F = 45.119, p = 0.000). Management should enhance service quality, optimize digital marketing through engaging Instagram content, and strengthen online WOM strategies to attract more consumers. This study focused on a single premium restaurant in Bali and used self-reported survey data, which may limit generalizability. The research contributes to understanding the combined effect of digital marketing and service quality on consumer behavior in the restaurant industry, providing practical insights for managers to design integrated marketing strategies.
Evaluation of Fiscal Corrections on Operating Expenses and Other Income in the Annual Corporate Tax Return Reporting of CV XYZ Qomariyah, Faizatul; Putri Vizandra, Ellyzabeth
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 9 No 1 (2025): Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis
Publisher : LPPM STIE KRAKATAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v9i1.177

Abstract

This study aims to evaluate the application of fiscal corrections to operating expenses and other income in the Annual Corporate Tax Return (SPT) reporting of CV XYZ. The background of this research is based on the differences in treatment between commercial financial statements prepared in accordance with Financial Accounting Standards (SAK) and tax regulations, which require fiscal corrections to determine the appropriate taxable income. The method used in this study is descriptive qualitative, with data analysis techniques in the form of narrative analysis of financial statements and applicable tax regulations. The results show that several accounts, such as internet expenses, Article 21 income tax, and interest income from bank deposits, need to be corrected, as they are not fully recognized under tax regulations. Therefore, fiscal corrections play a crucial role in ensuring tax compliance and the accuracy of the company’s fiscal financial statements.

Page 9 of 9 | Total Record : 87

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