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Jurnal Manajemen Perbankan Keuangan Nitro (JMPKN) Jl. Prof. Abdurahaman Basalamah No.101 Makassar
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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 166 Documents
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CONTROVERSY OF ACTIVITY-BASED COSTING: EFFICIENCY OR COST-SAVING DISTORTION? A CONTINGENCY THEORY PERSPECTIVE Putri Nur, Amelia; Mukhtaruddin
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 9 No. 2 (2026): Collaboration International Conference Nitro
Publisher : LP2M IBK Nitro

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Abstract

Activity-Based Costing (ABC) is a cost accounting system designed to produce more accurate cost information by tracing costs based on activities. Although ABC is considered superior to traditional costing systems, its implementation in manufacturing companies still faces various challenges. This study aims to examine the challenges of implementing ABC in manufacturing companies from the perspective of contingency theory. The research method used is a literature review by analyzing relevant journals and scientific publications published between 2021 and 2026. The results of the review indicate that the main challenges in implementing ABC in manufacturing companies include the complexity of identifying activities and cost drivers, high data requirements, substantial implementation costs, limitations in accounting information systems, and employee resistance to changes in the costing system. Based on contingency theory, these challenges arise due to a mismatch between the characteristics of manufacturing companies—such as company size, the level of complexity in production processes, and the readiness of organizational resources—and the requirements of the ABC system within organizational conditions. This study is expected to provide conceptual insights for manufacturing companies when considering the effective implementation of ABC.
PILLARS OF ACCOUNTABILITY AND TRANSPARENCY IN THE SUSTAINABILITY OF THE PUBLIC SECTOR: A NEW PUBLIC MANAGEMENT PERSPECTIVE Nur Shinta, Amelia Putri; Mukhtaruddin, Mukhtaruddin
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 2 No. 2 (2026): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

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Abstract

Accountability and transparency are key principles in public sector governance, playing plays a key role maintaining sustainability government organizations. From perspective (NPM), public sector management is directed toward achieving measurable performance, efficient use of resources, and clear financial accountability. This study seeks to investigate the significance of accountability and transparency as foundation for the sustainability of the public sector, referring to the NPM framework. The research employs a qualitative approach through a literature review of 17 scientific articles relevant to the themes of accountability, transparency, public sector governance, and NPM implementation. The analysis focuses on the contribution of implementing accountability and transparency to organizational performance improvement, strengthening public trust, and the sustainability of public sector institutions. The findings indicate that these principles play a strategic role in reinforcing managerial control, enhancing decision-making quality, and building public confidence in government institutions. Nevertheless, their implementation still faces various challenges, such as institutional capacity limitations, human resource quality, information system support, and weak regulatory enforcement. This study concludes that the success of accountability and transparency within the NPM framework is largely determined by management commitment, the effectiveness of reporting systems, and adequate regulatory support
Content Marketing Analysis of Batik MSMEs in Enhancing Brand Awareness Through Instagram (A Case Study of the Instagram Account @Simkuring_Batikcianjur) Riska Lapiana Huki; Eddy Soeryanto Soegoto; Rahma Wahdiniwaty; Irfan Dwiguna Sumitra; Adam Mukharil Bakhtiar
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 2 No. 3 (2026): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v2i3.884

Abstract

The rapid development of digital technology has forced Micro, Small, and Medium Enterprises (MSMEs) to implement marketing strategies packaged through digital platforms. This study aims to analyze how the content marketing strategy of the Simkuring Batik Cianjur MSME increases brand awareness through the Instagram account @simkuring_batikcianjur. To obtain in-depth research results, this study used a descriptive qualitative method with a case study approach. Data were obtained through unstructured interviews, direct observation and documentation, and through the @simkuring_batikcianjur Instagram account (technical triangulation) to ensure consistency of information. The findings indicate that content marketing implementation is carried out through four stages: goal setting, audience mapping, content ideation and creation, and distribution and amplification. This study concludes that implementing content marketing that aligns with the MSME's reasons for being established and its direct involvement in the events that initiated the MSME, along with continuous product innovation, will create brand awareness across various groups, fostering long-term relationships with customers.
The Effect of Interconnection Expenses on the Current Period Profit of XL Axiata During the 2020–2024 Period Ghalen Wharton; Athalya Edgina Auryn Kanuau; Ignatius Rafael; Elizabeth Tiur Manurung
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 2 No. 3 (2026): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

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Abstract

This study analyzes the effect of interconnection expenses on current-period profit at PT. XL Axiata Tbk. Financial data is taken from quarterly financial reports and analyzed using simple linear regression. Interconnection expenses are among the operating cost components in the telecommunications industry. Using analytical descriptive methods and quantitative approaches, the study indicates that interconnection expenses have a positive and significant effect on current-period profit. The resulting linear regression equation shows that an increase in interconnection expenses by one unit will increase current period profit by 1.621247003 units. This study concludes that efficient management of interconnection expenses is crucial to increasing company profitability.
THE EFFECT OF FINANCIAL ASSET IMPAIRMENT ON THE NET PROFIT OF PT BANK MANDIRI (PERSERO) TBK FOR THE PERIOD 2022 - 2025 Timothy Yohanes Widjaja; Floren Suryati; Elizabeth Tiur Manurung
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 2 No. 3 (2026): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

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Abstract

This study aims to examine the effect of financial asset impairment on net profit. It uses the monthly financial statements of PT Bank Mandiri (Persero) Tbk as the data source. This study applies a quantitative method by analyzing the results of a regression test. The regression results indicate a significant relationship between financial asset impairment and net profit. The research conducted on this bank focuses on non-performing loans; therefore, if non-performing loans decrease, net profit will increase.
THE INFLUENCE OF DIGITAL FINANCIAL LITERACY ON QRIS USE IN THE FACULTY OF ECONOMICS, UNIMED Jayantika Jayantika; Lwisa Nababan; Nila Sari Dewi; Nidia Izmi Azizah Batubara
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 9 No. 2 (2026): Volume 9, Nomor 2, July 2026
Publisher : LP2M IBK Nitro

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Abstract

This study aims to examine the impact of digital financial literacy on the use of the Quick Response Code Indonesian Standard (QRIS) among students of the Faculty of Economics at Universitas Negeri Medan. The research employs a quantitative approach with a correlational research design. The sample consists of 50 students from the Economic Education Study Program, selected through questionnaire distribution using a Likert scale. Data analysis was conducted using simple linear regression with the assistance of IBM SPSS software. The findings indicate that digital financial literacy has a positive and statistically significant effect on the use of QRIS. This is supported by a correlation coefficient (R) of 0.654, which shows a moderately strong relationship, and a coefficient of determination (R²) of 0.428, indicating that 42.8% of the variation in QRIS usage can be explained by digital financial literacy. Furthermore, the t-test results show a significance value of less than 0.05, confirming the acceptance of the research hypothesis. This study demonstrates that higher levels of digital financial literacy among students are associated with increased use of QRIS for transactional activities. Therefore, promoting digital financial literacy is an important factor in encouraging the adoption of digital payment systems among students.

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