Garuda - Garba Rujukan Digital

Factors Influencing Generation Z’s Intention to Use Social Commerce Using a Modified Technology Acceptance Model (TAM) Amalia Puspitasari, Andini; Baridwan, Zaki
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 2 No. 1 (2026): Special Volume for International Collaboration ASEAN Countries
Publisher : LP2M IBK Nitro

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This study quantitatively examines the factors affecting Generation-Z intention to use Social Commerce based on a modified Technology Accepted Model (TAM) approach. The samples include 275 respondents of social commerce users who are Accounting Undergraduate students of FEB UB Class of 2020—2022 aged 18-25 years, selected through purposive sampling. The data are collected through survey distributed via google form, and analyzed by Partial Least Square (PLS) processed by the SmartPLS software. The results of this study exhibit that perceived ease of use, perceived usefulness and perceived trust have a positive effect on the Generation-Z intention to use commerce while perceived risk has a negative effect on the Generation-Z intention to use social commerce. The implications of this study is expected to contribute to provide insight to the development of economics and business science as well as social commerce platform to make improvements, innovations and improvements in providing services to customers

Analysis of the Role of Internal Auditors as Consultants for the North Sulawesi Regional Government Kokali, Novia; Gamaliel, Hendrik; Y. M. Sardjono, Olivia
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 2 No. 1 (2026): Special Volume for International Collaboration ASEAN Countries
Publisher : LP2M IBK Nitro

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The demands on the role of Government Internal Supervisory Apparatus (APIP) have changed over time, not only as a provider of assurance but also in conducting consultation activities. With this paradigm shift, auditors are not only providers of assurance but also play the role of service consultants by offering advice or guidance related to issues faced by organizations. This study aims to determine the role of internal auditors as consultants for the North Sulawesi Regional Government. This type of research is qualitative descriptive. based on the results of the study show that the role of APIP of the Regional Inspectorate of North Sulawesi Province as a consultant improves the quality of APIP as an internal audit of the government. The role of an inspectorate consultant can help minimize and prevent errors in the duties and functions of the OPD. In addition, the impact of the change in APIP's role as a consultant is also considered positive, APIP is not only seen as a fault seeker, but with the role of a consultant, namely a solution provider or recommendation, OPD is increasingly open to consulting about the mistakes they face. The obstacles faced by the Inspectorate in carrying out its role as a consultant are limited Human Resources, lack of budget, and time that APIP has in carrying out its role as a consultant.

PENGARUH RASIO UTANG TERHADAP EKUITAS TERHADAP LABA ATAS ASET DI PT KIMIA FARMA TBK (2018–2025) Aurelia Eka Padma Sari; Sherly Mardina Lodani; Elizabeth Tiur Manurung
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 2 No. 1 (2026): Special Volume for International Collaboration ASEAN Countries
Publisher : LP2M IBK Nitro

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This study aims to analyze the effect of Debt to Equity Ratio (DER) on Return on Assets (ROA) at PT Kimia Farma Tbk. A quantitative method was applied by performing a simple linear regression analysis based on annual financial data. The regression results show that DER has a negative and significant impact on ROA, with a regression coefficient of –0.0152 and a significance value of 0.040, which is below the 0.05 threshold. The R Square value of 13.7% indicates that DER explains 13.7% of the variation in ROA. This study concludes that an increase in DER tends to reduce ROA, implying the importance of maintaining an optimal capital structure to support profitability.

RASIO UTANG TERHADAP EKUITAS TERHADAP RETURN ON ASSET PADA PT. SUPARMA TBK. PERIODE 2017-2024 Marshaulina Sekar Mangunsong; Devi Roma Uli Sihombing; Elizabeth Tiur Manurung
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 2 No. 1 (2026): Special Volume for International Collaboration ASEAN Countries
Publisher : LP2M IBK Nitro

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This research is driven by the significance by the importance of capital structure management in improving company profitability, particularly at PT. Suparma TBK, a paper manufacturing company in Indonesia. The objective of this study is to examine the impact of the Debt to Equity Ratio (DER) on Return on Assets (ROA) during the period 2017-2024. A quantitative approach was used, employing simple linear regression analysis based on the company's quarterly financial data. The results show that DER has a negative relationship and no significant effect on ROA, with a regression coefficient of 0.040 and a p-value of 0.178, which is greater than the significance level of 0.05. The R2 value of 5.96% indicates that DER contributes 5.96% of the variation in ROA. In conclusion, an increase in DER tends to decrease ROA, so companies need to remain cautious in managing their capital structure, but also need to focus on other factors that have a more dominant influence on profitability, such as operational efficiency, asset turnover and cost control in order to improve overall financial performance.

Building a Contextual Digital Marketing Model for MSMEs in Medan City: A Locality-Based Qualitative Study Br Sembiring, Nabila Aulia; Pratama , Ryan Hidayat; Fuadi, Ikmal; Andika, Nurul; Wardani, Syakila; Malikhah, Ikhah
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 2 No. 1 (2026): Special Volume for International Collaboration ASEAN Countries
Publisher : LP2M IBK Nitro

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This study aims to develop a contextual digital marketing model for MSMEs in the city of Medan by emphasizing the integration of digital technology and local cultural values. Employing a qualitative case study approach, the research involved ten MSME actors in the culinary sector through semi-structured interviews, participatory observation, and digital documentation analysis. Thematic analysis revealed four main themes: digitalization as a space for small business existence, honesty and locality as marketing identity, self-taught creativity as a key resource, and limited digital literacy. The findings indicate that culture-based strategies and social interaction can enhance digital trust and the competitiveness of MSMEs. Theoretically, this study strengthens the application of the Resource-Based View (RBV) and Customer Relationship Management (CRM) within a local context, while also providing a policy foundation for strengthening culture-based digital ecosystems

ANALISIS RISIKO KEUANGAN DI ERA DIGITAL PADA USAHA SALAK DI PINRANG (STUDI KASUS PADA SURYA SALAK MAJENE): ANALISIS RISIKO KEUANGAN DI ERA DIGITAL PADA USAHA SALAK DI PINRANG (STUDI KASUS PADA SURYA SALAK MAJENE) Natasia, Dita; Ismi Salsa Difa , Siti; Asmiranda , Chici; Intan , Nur
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 2 No. 1 (2026): Special Volume for International Collaboration ASEAN Countries
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v2i1.860

This study aims to develop a contextual digital marketing model for MSMEs in the city of Medan by emphasizing the integration of digital technology and local cultural values. Employing a qualitative case study approach, the research involved ten MSME actors in the culinary sector through semi-structured interviews, participatory observation, and digital documentation analysis. Thematic analysis revealed four main themes: digitalization as a space for small business existence, honesty and locality as marketing identity, self-taught creativity as a key resource, and limited digital literacy. The findings indicate that culture-based strategies and social interaction can enhance digital trust and the competitiveness of MSMEs. Theoretically, this study strengthens the application of the Resource-Based View (RBV) and Customer Relationship Management (CRM) within a local context, while also providing a policy foundation for strengthening culture-based digital ecosystems.

Driving Customer Loyalty in Digital Banking: The Strategic Role of Digital Marketing, Service Quality, and Customer Experience Ega Susanto, Setya; Maricar, Rezvanny; Baharuddin, Ceskakusumadewi; Panus, Panus; Sasmita, Halida
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 2 No. 1 (2026): Special Volume for International Collaboration ASEAN Countries
Publisher : LP2M IBK Nitro

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The rapid development of digital technology has significantly transformed the banking industry, compelling banks to adopt integrated digital marketing strategies to remain competitive and enhance customer relationships. This study aims to examine the influence of digital marketing strategy on customer loyalty in the banking industry by incorporating digital service quality, customer experience, and customer satisfaction into a comprehensive structural model. A quantitative research design was employed using a cross-sectional survey of 250 digital banking users who had actively utilized mobile or internet banking services for at least six months. Data were collected through a structured questionnaire using a five-point Likert scale and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that digital marketing strategy has a significant positive effect on digital service quality and customer experience. Digital service quality significantly influences customer satisfaction and customer loyalty, while customer satisfaction and customer experience both positively affect customer loyalty. Furthermore, mediation analysis reveals that customer satisfaction partially mediates the relationship between digital service quality and customer loyalty, and customer experience partially mediates the relationship between digital marketing strategy and customer loyalty. The model demonstrates substantial explanatory power, with digital marketing-related constructs explaining a significant proportion of variance in customer loyalty. The findings suggest that digital marketing strategy functions not merely as a promotional tool but as an integrated system that enhances service performance, personalization, and customer engagement. By effectively managing digital touchpoints, CRM systems, and service quality dimensions, banks can strengthen customer satisfaction and foster long-term loyalty. This study contributes to the literature by extending traditional service quality and satisfaction–loyalty frameworks into the digital banking context and offers practical implications for banks seeking sustainable competitive advantage in the era of digital transformation.

CONTENT CREATORS AND VIEWERS PERCEPTIONS OF THE TIKTOK ALGORITHM Gistalia, Rita; Wiratama, Adeline Rara; Wahyuni, Andri; Tandiyono, Tan Evan
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 2 No. 1 (2026): Special Volume for International Collaboration ASEAN Countries
Publisher : LP2M IBK Nitro

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The development of digital technology has significantly transformed information consumption patterns and social media behavior, particularly among Generation Z. One of the most influential platforms is TikTok, which utilizes algorithmic systems to deliver content through the For You Page (FYP). This algorithm indirectly shapes users habits, attention, and time management. This study aims to analyze the perceptions of content creators and viewers toward the TikTok algorithm and its impact on Generation Z time management ability. This research employs a descriptive qualitative approach involving two Generation Z participants, consisting of one content creator and one viewer from Universitas 17 Agustus 1945 Surabaya. Data were collected through in-depth interviews and documentation of TikTok usage activities over one week. The data were analyzed qualitatively through data reduction, data presentation, and conclusion drawing. The findings indicate that the TikTok algorithm significantly influences Generation Z time usage behavior. While the algorithm enhances user engagement, it also reduces self-control over time, leading to excessive content consumption. However, some participants have begun to develop time management strategies, such as limiting usage duration and selectively engaging with content, in order to maintain productivity. This study highlights the importance of digital literacy and user awareness in responding to social media algorithms to promote healthier and more productive technology use

Financial Literacy, Digital Payments, and Saving Behavior of Gen Z Hamdat, Aminuddin; Ramlah, Ramlah; L D Lawalata, Izaac; Rizal , Muhammad; Lutfi , Andi
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 2 No. 1 (2026): Special Volume for International Collaboration ASEAN Countries
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v2i1.882

This study examines the influence of digital financial literacy and digital payments usage on saving behavior among Generation Z. In the digital era, financial transactions have increasingly shifted toward cashless systems, raising concerns about how digital financial environments shape financial decision-making and saving habits among young individuals. Using a quantitative approach, data were collected from 186 Generation Z respondents who actively use digital payment services. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the direct and moderating relationships among variables. The results indicate that digital financial literacy has a positive and significant effect on saving behavior. Digital payments usage also shows a positive influence on saving behavior. Furthermore, digital financial literacy significantly strengthens the relationship between digital payments usage and saving behavior, suggesting that financially literate individuals are better able to utilize digital payment platforms to support financial discipline rather than impulsive spending. These findings highlight the importance of integrating digital financial literacy into financial education programs to ensure that increased access to digital financial services contributes to improved financial resilience among Generation Z. The study provides practical implications for policymakers, educators, and financial institutions in promoting sustainable financial behavior in the digital economy

The Effect of Coretax System on Public Financial Performance in Indonesia Sulkipli, Sulkipli; Ramlah, Ramlah; Sasmita, Halida; Aida, Nur; Indah Sari, Fitri
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 2 No. 1 (2026): Special Volume for International Collaboration ASEAN Countries
Publisher : LP2M IBK Nitro

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This study examines the effect of the Core Tax Administration System (Coretax) on public financial performance in Indonesia. As part of Indonesia’s broader fiscal reform agenda, Coretax was introduced to modernize tax administration through system integration, digital automation, and enhanced compliance monitoring. Drawing on fiscal capacity theory and digital transformation frameworks, this research investigates whether the implementation of Coretax contributes to improvements in revenue mobilization, revenue effectiveness, and administrative efficiency. Using a quantitative explanatory design, the study analyzes secondary time-series data on tax revenue, cost of collection ratios, and revenue effectiveness indicators before and after system implementation. Regression analysis and difference-in-means testing are employed to assess the statistical significance of the reform’s impact. The findings indicate that Coretax implementation is positively and significantly associated with higher tax revenue realization, improved revenue effectiveness ratios, and reduced administrative cost ratios. Although minor transitional volatility is observed during the early phase of implementation, the overall results suggest that digital tax administration reform strengthens fiscal capacity and enhances public financial performance. This study contributes to the literature on public sector management and revenue administration reform by providing macro-level empirical evidence from an emerging economy context. The findings offer policy implications for governments seeking to improve fiscal sustainability through digital transformation in tax administration.

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Didi haryono

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Jurnal Manajemen Perbankan Keuangan Nitro (JMPKN) Jl. Prof. Abdurahaman Basalamah No.101 Makassar

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Kota makassar,

Sulawesi selatan

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Didi haryono

Contact Email jmpkn.ibknitro@gmail.com

Phone +628114115151

Journal Mail Official jmpkn.ibknitro@gmail.com

Editorial Address Jurnal Manajemen Perbankan Keuangan Nitro (JMPKN) Jl. Prof. Abdurahaman Basalamah No.101 Makassar

Location Kota makassar, Sulawesi selatan INDONESIA

Abstract

Abstract

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Contact Name
Didi haryono

Contact Email
jmpkn.ibknitro@gmail.com

Phone
+628114115151

Journal Mail Official
jmpkn.ibknitro@gmail.com

Editorial Address
Jurnal Manajemen Perbankan Keuangan Nitro (JMPKN) Jl. Prof. Abdurahaman Basalamah No.101 Makassar

Location
Kota makassar,

Sulawesi selatan

INDONESIA