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Jurnal Manajemen Perbankan Keuangan Nitro (JMPKN) Jl. Prof. Abdurahaman Basalamah No.101 Makassar
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INDONESIA
Jurnal Manajemen Perbankan Keuangan Nitro
Published by IBK Nitro
ISSN : 2620780X     EISSN : 26207524     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Fokus dan Scopus pada Jurnal ini yaitu: - Manajemen Perbankan - Manajemen Keuangan - Dan Bidang lainnya yang berhubungan
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 140 Documents
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BANKRUPTCY ANALYSIS USING THE GROVER AND ZMIJEWSKI METHOD AT PT ENVY TECHNOLOGIES INDONESIA TBK FOR THE PERIOD 2022-2024 Sudirman; Yahya, Muh; Lutfi, Anugrah
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 4 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

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Abstract

Bankruptcy in technology companies, both startups and public companies, is a common problem due to liquidity pressures, capital structure imbalances, failed business strategies, and external factors such as global economic turmoil and regulatory changes. This study aims to analyze the bankruptcy potential of PT Envy Technologies Indonesia Tbk using the Grover (G-Score) and Zmijewski (X-Score) models. Data are taken from the company's financial statements for the 2022–2024 period obtained through the Indonesia Stock Exchange. The analysis shows that the company is in an unhealthy financial condition, with low profitability, high debt, and weak liquidity. Although ROA improved in 2024, this condition was not enough to offset the significant financial burden. Governance issues such as alleged corruption, late financial reporting, and OJK sanctions exacerbate the situation. This study recommends comprehensive restructuring, operational efficiency, debt renegotiation, increased liquidity, a focus on core business lines, and management transparency to avoid bankruptcy or liquidation.
Analysis of Employee Performance at UPT Asrama Haji Makassar: The Role of Human Resource Development, Compensation, Work Environment, Leadership, and Work Motivation Rosmawati, Rosmawati; Megawaty, Megawaty; Nurdin, Maryam
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 4 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

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Abstract

This study aims to analyze employee performance at the Makassar Hajj Dormitory UPT by focusing on the factors of human resource (HR) development, compensation, work environment, leadership, and work motivation. A quantitative research approach was employed through a survey of all employees at UPT Asrama Haji Makassar. The sampling technique used a saturated sample with 147 respondents. Data were collected using questionnaires and analyzed through instrument testing, classical assumption tests, multiple linear regression, and hypothesis testing. The findings reveal that HR development, work environment, and leadership have a positive and significant influence on both employee motivation and performance, while compensation has a negative and significant effect. Furthermore, work motivation shows a negative influence on employee performance. The results also indicate that HR development, compensation, work environment, and leadership affect employee performance indirectly through work motivation as a mediating variable. This study emphasizes the importance of HR development strategies, supportive work environments, and effective leadership in improving employee performance at UPT Asrama Haji Makassar. Conversely, inappropriate compensation systems tend to reduce employee motivation and performance.
The Relationship Between Digital Payment Adoption and Revenue Growth in Online Retail Companies Irmayanti, Irmayanti
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 4 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

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Abstract

Digital payments are transforming how retail companies conduct business, offering faster transactions, greater convenience, and improved customer satisfaction. While many studies have examined adoption trends and consumer behavior, little is known about the financial impact of digital payment adoption, especially in emerging markets. This study explores the relationship between digital payment adoption and revenue growth in Indonesian online retail companies. Using data from 42 firms between 2019 and 2023, the study applies panel regression analysis to test whether digital payment adoption contributes to revenue performance. The results show that higher levels of digital payment adoption are strongly associated with increased revenue growth. Larger firms also benefit more from adoption, while firm age and product type have no significant effect. These findings highlight that digital payments are not only a technological convenience but also a strategic driver of financial growth in Indonesia’s online retail sector.
THE INFLUENCE OF TAX MORALS, GOOD GOVERNMENT GOVERNANCE, AND SOCIAL MEDIA ON INDIVIDUAL TAXPAYER COMPLIANCE WITH TRUST AS MODERATION S Harahap, Putrri Dasti; Ramashar, Wira; Fitriana, Nur
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 4 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v1i4.739

Abstract

This study aims to analyze the influence of tax morality, good government governance, and social media on the compliance of individual taxpayers with trust as a moderation variable. The background of the research departs from the phenomenon of low compliance of individual taxpayers in Indonesia, especially in the city of Pekanbaru, even though the government has made various efforts to socialize and digitize tax services. This study uses a quantitative approach with a survey method through a questionnaire distributed to individual taxpayers domiciled in the city of Pekanbaru. The sampling technique was determined using the lemeshow formula with a sample number of 100 samples. The collected data was analyzed using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method to test the relationships between variables. The results of the study are expected to show that tax morality, good government governance, and social media have a positive effect on taxpayer compliance, and trust is able to strengthen these relationships. This research provides a theoretical contribution by expanding the application of the Theory of Planned Behavior (TPB) in the context of tax compliance, as well as providing practical implications for the Directorate General of Taxes in improving socialization strategies and strengthening taxpayers' trust in tax authorities
THE IMPACT OF LIQUIDITY, LEVERAGE, AND CAPITAL INTENSITY ON TAX AVOIDANCE IN MANUFACTURING COMPANIES (2022-2024) Sasmita, Anggi; Fionasari, Dwi; Fitriana, Nur
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 4 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v1i4.743

Abstract

This study aims to determine the effect of liquidity, leverage, and capital intensity on tax avoidance. This is a quantitative research. The data used in this study is secondary data. The population in this study consists of 47 companies, and the sample includes 28 companies over three years. The sampling technique used is purposive sampling. The total research sample is 84 financial statements and annual reports from manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the period 2022-2024. The data obtained is processed using SPSS 25 with multiple linear regression testing. The results of this study show that liquidity and leverage have no effect on tax avoidance, while capital intensity affects tax avoidance.
THE INFLUENCE OF FINANCIAL BEHAVIOR ON INVESTMENT DECISIONS IN DEPOSIT PRODUCTS IN DIGITAL BANKS FOR THE MILLENNIAL GENERATION IN JAKARTA Marpaung, Ivan Andeska
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 4 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v1i4.732

Abstract

This study aims to analyze the influence of financial behavior on investment decisions in digital bank deposit products for millennials in Jakarta. This research was conducted in the Special Region of Jakarta from January to February 2025. The population in this study was millennials in the Special Region of Jakarta who invested in digital bank deposits. The sample consisted of 100 respondents using an accidental sampling method. The analytical methods used were descriptive and multivariate analysis using the Smart PLS application version 4.1.1.4. The results of the descriptive analysis indicated that the respondents' responses to the questionnaire regarding aspects of financial behavior were very good, with a total average score of 4.30. The results of the multivariate analysis showed a P-value of 0.000 <0.05, concluding that financial behavior significantly influences investment decisions.  
tinjauan konseptual tentang pengaruh influencer marketing terhadap keputusan pembelian konsumen Gen Z : literature riview hidayah, nur laeli
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 4 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v1i4.735

Abstract

Influencer marketing is an effective digital marketing strategy, particularly in reaching Generation Z, who are familiar with social media. This research is a literature review of six previous studies that discuss the role of influencer marketing and related factors in influencing Gen Z purchasing decisions. The literature analysis shows that influencer credibility, social media interactivity, electronic word of mouth (E-WoM), and digital marketing content contribute significantly to the formation of brand loyalty, brand love, and purchase intention, which ultimately influence purchasing decisions. The results of this review reinforce the concept that the success of influencer marketing depends heavily on message relevance, emotional connection with the audience, and the fit between the influencer's image and the brand.
THE INFLUENCE OF GOOD CORPORATE GOVERNANCE ON CORPORATE SOCIAL RESPONSIBILITY Ainun Soraya, Munawaroh; Kartika, Indri
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 4 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

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Abstract

This study aims to analyze the influence of Good Corporate Governance (GCG) on Corporate Social Responsibility (CSR) disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The variables studied include board of commissioner activity, audit committee activity, environmental performance, and the number of directors. This study used quantitative methods with secondary data obtained from companies' annual reports. The research sample was selected using a purposive sampling technique, resulting in 59 companies with a total of 177 observations. Data analysis was performed using multiple linear regression with SPSS 25. The results show that Board of Commissioners activity has no effect on Corporate Social Responsibility (CSR) disclosure. Audit Committee activity has a significant positive effect on CSR. Environmental performance has a significant positive effect on CSR. The number of directors has no effect on CSR. These findings imply that the larger the company and the stronger its external oversight mechanisms, the higher the company's level of transparency in disclosing CSR information.
THE INFLUENCE OF AUDITOR PROFESSIONAL ETHICS, AUDITOR COMPETENCE, AND COMPUTER-ASSISTED AUDIT TECHNIQUES ON AUDIT QUALITY AT PUBLIC ACCOUNTING FIRMS IN THE PEKANBARU REGION Ananda, Sania; Fitriana, Nur; Rodiah, Siti
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 4 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

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Abstract

This study aims to examine the influence of auditor professional ethics, auditor competence, and computer-assisted audit techniques. In this study, the sample selection technique uses saturated sampling, which uses the entire population of this study as a sample, using primary data or direct questionnaire distribution to Pekanbaru Regional Public Accounting Firms. The analysis method used is multiple linear regression analysis using the SPSS version 26 program. The results of this study indicate that auditor professional ethics have an effect on audit quality, auditor competence has an effect on audit quality, and computer-assisted audit techniques also have an effect on audit quality.
THE INFLUENCE OF HUMAN RESOURCE COMPETENCE AND THE USE OF INFORMATION TECHNOLOGY ON THE QUALITY OF BUMDes FINANCIAL STATEMENT IN KAMPAR REGENCY Agustina, Ulviana; Marlina, Evi; Gita Suci, Rama
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 4 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v1i4.751

Abstract

This study aims to analyze the effect of human resource competence and the use of information technology on the quality of financial statements of BUMDes in Kampar Regency. This quantitative research used primary data collected through a Likert scale questionnaire with a sample of 107 respondents, determined using simple random sampling and the Slovin formula. The data were analyzed using multiple linear regression with SPSS 26. The results show that both partially and simultaneously, human resource competence and the use of information technology significantly affect the quality of BUMDes financial statements in Kampar Regency.

Page 13 of 14 | Total Record : 140

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