The development of the business world is increasingly rapid accompanied by intense competition, m... more The development of the business world is increasingly rapid accompanied by intense competition, making companies must be able to survive, one of which is by improving financial performance. Non-bank financial institution sector companies are one of the pillars of economic development. However, in the last five years, mining sector companies have experienced fluctuations in company profits due to the impact of the covid 19 pandemic, causing a decline in the company's financial performance. This research was conducted to examine the effect of intellectual capital, growth ratio, liquidity (cash ratio), efficiency (net profit margin), effectiveness (total asset turnover), and leverage (debt to asset ratio) on companies in the non-bank financial institution sector on the IDX. There are 58 population of mining sector companies listed on the IDX. The sample of this research is 35 companies' financial statements obtained by using purposive sampling method. The analytical method used...
International Journal of Progressive Sciences and Technologies, Oct 4, 2022
The construction sector in Indonesia plays an important role because it affects most sectors of t... more The construction sector in Indonesia plays an important role because it affects most sectors of the country's economy and makes a significant contribution to the development process. The construction sector is closely related to the infrastructure sector, which includes the construction of roads, housing, sewer systems, airports, apartments, and others. The construction sector is an area that requires the need for special skills, especially in terms of complex technology, because of this Indonesia needs to deploy foreign workers. Skilled human resources will help increase a company's value. Human resources or also known as human capital is one of the elements in intellectual capital that can help increase company value. Besides intellectual capital, there are other aspects that are predicted to affect the value of the company, namely financial performance and growth of a company. The purpose of this study was to determine the effect of intellectual capital, company growth and return on assets on firm value in building construction sub-sector companies. The results of the study the effect of intellectual capital, company growth, and return on assets on firm value in building construction subsector companies is intellectual capital is considered negative and insignificant to firm value, company growth has a significant positive effect on firm value, return on assets has a significant positive effect on firm value, and simultaneously intellectual capital, company growth and return on assets have a significant positive relationship.
The purpose of this research is to analyse the application of accounting information system sales... more The purpose of this research is to analyse the application of accounting information system sales in supporting the efectiveness of intemal control on sales. The results show that PT Indomilk already applies a proper system to ensure an efective intemal control on sales. This is evident from a computerized accounting system and the Division of duties already used by the company. All employees to be able to run properly in accordance with their functions. With an increasingly efective safeguards, the vision and mission of the company can be reached and the company can continue operations running smoothly. Keywords: accounting information systems sales, the efectiveness of internal control, internal control of sales
— Menggunakan Jasa Dekorasi untuk era sekarang sudah tidak dianggap sebagai sesuatu yang mewah, t... more — Menggunakan Jasa Dekorasi untuk era sekarang sudah tidak dianggap sebagai sesuatu yang mewah, tetapi sudah menjadi life style walaupun hanya untuk mendekor sebuah ruangan. Selain sudah menjadi life style, masyarakat mengganggap bahwa tata letak ruangan akan terasa nyaman dan indah dipandang jika penataan ruangannya baik, pemilihan warna tembok dan furniture juga sesuai. Seperti di kantor/ instansi, maupun rumah penataan ruang sangatlah diperlukan, khususnya untuk kantor tata letak ruangan diperlukan untuk menujang kelangsungan aktivitas kerja yang lancar. Melihat Peluang ini membuat para desainer memanfatkan peluang tersebut untuk dijadikan suatu business yang menguntungkan. Untuk mendukung hal itu diperlukan adanya corporate branding, semoga dengan adanya menentukan corporate branding terlebih dahulu, Jasa Market Dekorasi dapat dikenal dan berbeda dengan perusahaan lain walaupun bergerak di bidang yang sama. Selain itu informasi mengenai jasa market dekorasi yang kami tawarkan bi...
Jurnal Sisfokom (Sistem Informasi dan Komputer), 2017
The rapid development of today’s tehnology makes itu possible to tranform a manual system to a co... more The rapid development of today’s tehnology makes itu possible to tranform a manual system to a computerized system. And it can also be applied to PT.Fas jawara who is still using manual system in recording the receipt of the project, work order making, news making events and invoices. Monitoring the implementation of information systems PT.Fas Jawara can provide benefits that such work would be more effective and efficient. Methodolody of data collection and analysis using theoretical analyzes and acceptance of information systems in general and monitoring projects are running. And inteviews with the company concerned to find out the problems and to investigate the acceptance of business process projects, making work order, create invoices and news system that runs the show. For the analysis and design of information system is using with the object oriented approach where evertything is described in the notation. At least the acceptance of information system and monitoring can runs...
Mohammad Yahya Ariefa, Yunike Berryb, Aang Munawarc, Indrianawati Usmand, Nur Arif Nugrahae, aUni... more Mohammad Yahya Ariefa, Yunike Berryb, Aang Munawarc, Indrianawati Usmand, Nur Arif Nugrahae, aUniversitas Abdurachman Saleh Situbondo, bUniversitas Islam 45 Bekasi, cInstitut Bisnis dan informatika Kesatuan, dFaculty of economics and business, Universitas Airlangga, ePoliteknik Keuangan Negara STAN, Email: ayahyaarief99@gmail.com, byunikeberry@gmail.com, caangmun@yahoo.com, dindriawatiu@feb.unair.ac.id, enur.nugraha@pknstan.ac.id
Zenodo (CERN European Organization for Nuclear Research), Sep 19, 2022
This study aims to determine the effect of financial knowledge, attitudes, and behavior literacy ... more This study aims to determine the effect of financial knowledge, attitudes, and behavior literacy on intention in using mobile banking. And this study also aims to determine the most dominant variable influence on the intention in using mobile banking. The data were collected by distributing questionnaires to 100 respondents using google form. The sample was students of Management S1 program of IBIK as customers of Bank BCA, BNI, BRI, and Mandiri. The sampel was chosen by nonprobability sampling technique. The questionnaires were tested by testing the validity and reliability. Data were analyzed by using correlation test, multiple linear regression and coefficient of determination test. Hypothesis were tested by using t test and F test. The results of the study partially showed that the intention in using mobile banking was not affected by the financial knowledge literacy with a significance value of (0.594 > 0.05). The financial attitude literacy did not affect the intention in using mobile banking with a significance value of (0.302 > 0.05), while the financial behavior literacy had a positive effect on intention in using mobile banking with the significance value is (0.000 < 0.05). Simultaneously, the variables of financial knowledge, attitude, and behavior literacy positively affected intention in using mobile banking with the significance value of (0.000 < 0.05).
The interests of the government and the interests of the people will affect the amount of money c... more The interests of the government and the interests of the people will affect the amount of money circulated. The government with all interests and needs will affect the amount of money in circulation; Likewise credit agencies such as banks and financial institutions will also influence the amount of money in circulation. In society there will be seen various types of money in circulation since then and now. From development of the use of money in the past and at the present time, we will see some kind or type of money circulating in the community. The use of demand deposits and the growing development of the use of checks and demand deposits in economic activities of the community depend on the progress of the way of thinking of the people and the economic progress of a country. This means that if the economic progress of the economy is sufficiently good, the people's trust in bandage services will be even greater and they will need more demand money.
Penelitian ini bertujuan untuk menganalisis pengaruh Capital Adequacy Ratio (CAR), Non ... more Penelitian ini bertujuan untuk menganalisis pengaruh Capital Adequacy Ratio (CAR), Non performing Loan (NPL),dan Loan ti Deposit Ratio LDR terhadap ROA studi kasus pada Bank Buku Empat periode 2014-2018. Penelitian ini menggunakan data sekunder yang diperoleh melalui dokumen berupa laporan keuangan tahunan. Teknik analisis yang digunakan adalah uji statistik dengan metode regresi berganda dan uji hipotesis menggunakan uji F dan uji t, yang sebelumnya telah dilakukan uji asumsi klasik terlebih dahulu.Hasil penelitian uji t menunjukkan bahwa CAR memiliki nilai koefisien regresi sebesar 0,101 dan nilai signifikansi sebesar 0,050 sehingga CAR berpengaruh positif terhadap ROA. NPL memiliki nilai koefisien regresi sebesar -0,0528 dan memiliki nilai signifikansi sebesar 0,007 sehingga NPL t berpengaruh terhadap ROA. LDR memiliki nilai koefisien regresi -0,057 dan nilai signifikansi sebesar 0,038 sehingga LDR berpengaruh positif terhadap ROA. Hasil uji F menunjukkan bahwa variabe...
Operational cash flow is cash from operational activities of a company. By operational cash flow,... more Operational cash flow is cash from operational activities of a company. By operational cash flow, the company can decide the fund available for the operational activities. The operational cash flow will be paid attention by the company management because it’s beneficial for decision making. Operational cash flow which increases can be expected to increase profitability due to the operational cash flow of the company will be able to decide how to utilize the fund available for the operational activities, but it must be accompanied by efficiency in the matter of operational expenses and the main cost of selling. By the increase of operational cash flow, it can be expected to raise the companies growth in selling due to the increase of operational cash flow of the company, it can rise production capacity which will be able to rise selling. In this study the author used a formula for operational cash flow (X) is operational cash flow on selling, a formula for profitability is profit mar...
This study aims to see the effect of third parties and credit interest rates on profitability at ... more This study aims to see the effect of third parties and credit interest rates on profitability at state-owned banks. The analytical method used in this research is multiple linear regression with ROA profitability being the dependent variable and two independent variables, namely Third Party Funds and Credit Interest Rates. The results of data processing have obtained a regression model = Y: 0.934 + 2.369X1 + -0.089X2. The regression coefficient shows that if each increase in third party funds is 2.369 one unit, it is predicted that it will increase profitability by 0.934 units and vice versa. The coefficient of determination (R1) is 0.299, this shows that the variable Third Party Funds and the Credit Interest Rate contribute or influence 29% on the profitability variable ROA at BUMN Banks. Partially, the test results show that each variable of third party funds has a positive and significant effect on ROA so that it is accepted and credit interest rates have a negative and insignifi...
The development of the business world is increasingly rapid accompanied by intense competition, m... more The development of the business world is increasingly rapid accompanied by intense competition, making companies must be able to survive, one of which is by improving financial performance. Non-bank financial institution sector companies are one of the pillars of economic development. However, in the last five years, mining sector companies have experienced fluctuations in company profits due to the impact of the covid 19 pandemic, causing a decline in the company's financial performance. This research was conducted to examine the effect of intellectual capital, growth ratio, liquidity (cash ratio), efficiency (net profit margin), effectiveness (total asset turnover), and leverage (debt to asset ratio) on companies in the non-bank financial institution sector on the IDX. There are 58 population of mining sector companies listed on the IDX. The sample of this research is 35 companies' financial statements obtained by using purposive sampling method. The analytical method used...
International Journal of Progressive Sciences and Technologies, Oct 4, 2022
The construction sector in Indonesia plays an important role because it affects most sectors of t... more The construction sector in Indonesia plays an important role because it affects most sectors of the country's economy and makes a significant contribution to the development process. The construction sector is closely related to the infrastructure sector, which includes the construction of roads, housing, sewer systems, airports, apartments, and others. The construction sector is an area that requires the need for special skills, especially in terms of complex technology, because of this Indonesia needs to deploy foreign workers. Skilled human resources will help increase a company's value. Human resources or also known as human capital is one of the elements in intellectual capital that can help increase company value. Besides intellectual capital, there are other aspects that are predicted to affect the value of the company, namely financial performance and growth of a company. The purpose of this study was to determine the effect of intellectual capital, company growth and return on assets on firm value in building construction sub-sector companies. The results of the study the effect of intellectual capital, company growth, and return on assets on firm value in building construction subsector companies is intellectual capital is considered negative and insignificant to firm value, company growth has a significant positive effect on firm value, return on assets has a significant positive effect on firm value, and simultaneously intellectual capital, company growth and return on assets have a significant positive relationship.
The purpose of this research is to analyse the application of accounting information system sales... more The purpose of this research is to analyse the application of accounting information system sales in supporting the efectiveness of intemal control on sales. The results show that PT Indomilk already applies a proper system to ensure an efective intemal control on sales. This is evident from a computerized accounting system and the Division of duties already used by the company. All employees to be able to run properly in accordance with their functions. With an increasingly efective safeguards, the vision and mission of the company can be reached and the company can continue operations running smoothly. Keywords: accounting information systems sales, the efectiveness of internal control, internal control of sales
— Menggunakan Jasa Dekorasi untuk era sekarang sudah tidak dianggap sebagai sesuatu yang mewah, t... more — Menggunakan Jasa Dekorasi untuk era sekarang sudah tidak dianggap sebagai sesuatu yang mewah, tetapi sudah menjadi life style walaupun hanya untuk mendekor sebuah ruangan. Selain sudah menjadi life style, masyarakat mengganggap bahwa tata letak ruangan akan terasa nyaman dan indah dipandang jika penataan ruangannya baik, pemilihan warna tembok dan furniture juga sesuai. Seperti di kantor/ instansi, maupun rumah penataan ruang sangatlah diperlukan, khususnya untuk kantor tata letak ruangan diperlukan untuk menujang kelangsungan aktivitas kerja yang lancar. Melihat Peluang ini membuat para desainer memanfatkan peluang tersebut untuk dijadikan suatu business yang menguntungkan. Untuk mendukung hal itu diperlukan adanya corporate branding, semoga dengan adanya menentukan corporate branding terlebih dahulu, Jasa Market Dekorasi dapat dikenal dan berbeda dengan perusahaan lain walaupun bergerak di bidang yang sama. Selain itu informasi mengenai jasa market dekorasi yang kami tawarkan bi...
Jurnal Sisfokom (Sistem Informasi dan Komputer), 2017
The rapid development of today’s tehnology makes itu possible to tranform a manual system to a co... more The rapid development of today’s tehnology makes itu possible to tranform a manual system to a computerized system. And it can also be applied to PT.Fas jawara who is still using manual system in recording the receipt of the project, work order making, news making events and invoices. Monitoring the implementation of information systems PT.Fas Jawara can provide benefits that such work would be more effective and efficient. Methodolody of data collection and analysis using theoretical analyzes and acceptance of information systems in general and monitoring projects are running. And inteviews with the company concerned to find out the problems and to investigate the acceptance of business process projects, making work order, create invoices and news system that runs the show. For the analysis and design of information system is using with the object oriented approach where evertything is described in the notation. At least the acceptance of information system and monitoring can runs...
Mohammad Yahya Ariefa, Yunike Berryb, Aang Munawarc, Indrianawati Usmand, Nur Arif Nugrahae, aUni... more Mohammad Yahya Ariefa, Yunike Berryb, Aang Munawarc, Indrianawati Usmand, Nur Arif Nugrahae, aUniversitas Abdurachman Saleh Situbondo, bUniversitas Islam 45 Bekasi, cInstitut Bisnis dan informatika Kesatuan, dFaculty of economics and business, Universitas Airlangga, ePoliteknik Keuangan Negara STAN, Email: ayahyaarief99@gmail.com, byunikeberry@gmail.com, caangmun@yahoo.com, dindriawatiu@feb.unair.ac.id, enur.nugraha@pknstan.ac.id
Zenodo (CERN European Organization for Nuclear Research), Sep 19, 2022
This study aims to determine the effect of financial knowledge, attitudes, and behavior literacy ... more This study aims to determine the effect of financial knowledge, attitudes, and behavior literacy on intention in using mobile banking. And this study also aims to determine the most dominant variable influence on the intention in using mobile banking. The data were collected by distributing questionnaires to 100 respondents using google form. The sample was students of Management S1 program of IBIK as customers of Bank BCA, BNI, BRI, and Mandiri. The sampel was chosen by nonprobability sampling technique. The questionnaires were tested by testing the validity and reliability. Data were analyzed by using correlation test, multiple linear regression and coefficient of determination test. Hypothesis were tested by using t test and F test. The results of the study partially showed that the intention in using mobile banking was not affected by the financial knowledge literacy with a significance value of (0.594 > 0.05). The financial attitude literacy did not affect the intention in using mobile banking with a significance value of (0.302 > 0.05), while the financial behavior literacy had a positive effect on intention in using mobile banking with the significance value is (0.000 < 0.05). Simultaneously, the variables of financial knowledge, attitude, and behavior literacy positively affected intention in using mobile banking with the significance value of (0.000 < 0.05).
The interests of the government and the interests of the people will affect the amount of money c... more The interests of the government and the interests of the people will affect the amount of money circulated. The government with all interests and needs will affect the amount of money in circulation; Likewise credit agencies such as banks and financial institutions will also influence the amount of money in circulation. In society there will be seen various types of money in circulation since then and now. From development of the use of money in the past and at the present time, we will see some kind or type of money circulating in the community. The use of demand deposits and the growing development of the use of checks and demand deposits in economic activities of the community depend on the progress of the way of thinking of the people and the economic progress of a country. This means that if the economic progress of the economy is sufficiently good, the people's trust in bandage services will be even greater and they will need more demand money.
Penelitian ini bertujuan untuk menganalisis pengaruh Capital Adequacy Ratio (CAR), Non ... more Penelitian ini bertujuan untuk menganalisis pengaruh Capital Adequacy Ratio (CAR), Non performing Loan (NPL),dan Loan ti Deposit Ratio LDR terhadap ROA studi kasus pada Bank Buku Empat periode 2014-2018. Penelitian ini menggunakan data sekunder yang diperoleh melalui dokumen berupa laporan keuangan tahunan. Teknik analisis yang digunakan adalah uji statistik dengan metode regresi berganda dan uji hipotesis menggunakan uji F dan uji t, yang sebelumnya telah dilakukan uji asumsi klasik terlebih dahulu.Hasil penelitian uji t menunjukkan bahwa CAR memiliki nilai koefisien regresi sebesar 0,101 dan nilai signifikansi sebesar 0,050 sehingga CAR berpengaruh positif terhadap ROA. NPL memiliki nilai koefisien regresi sebesar -0,0528 dan memiliki nilai signifikansi sebesar 0,007 sehingga NPL t berpengaruh terhadap ROA. LDR memiliki nilai koefisien regresi -0,057 dan nilai signifikansi sebesar 0,038 sehingga LDR berpengaruh positif terhadap ROA. Hasil uji F menunjukkan bahwa variabe...
Operational cash flow is cash from operational activities of a company. By operational cash flow,... more Operational cash flow is cash from operational activities of a company. By operational cash flow, the company can decide the fund available for the operational activities. The operational cash flow will be paid attention by the company management because it’s beneficial for decision making. Operational cash flow which increases can be expected to increase profitability due to the operational cash flow of the company will be able to decide how to utilize the fund available for the operational activities, but it must be accompanied by efficiency in the matter of operational expenses and the main cost of selling. By the increase of operational cash flow, it can be expected to raise the companies growth in selling due to the increase of operational cash flow of the company, it can rise production capacity which will be able to rise selling. In this study the author used a formula for operational cash flow (X) is operational cash flow on selling, a formula for profitability is profit mar...
This study aims to see the effect of third parties and credit interest rates on profitability at ... more This study aims to see the effect of third parties and credit interest rates on profitability at state-owned banks. The analytical method used in this research is multiple linear regression with ROA profitability being the dependent variable and two independent variables, namely Third Party Funds and Credit Interest Rates. The results of data processing have obtained a regression model = Y: 0.934 + 2.369X1 + -0.089X2. The regression coefficient shows that if each increase in third party funds is 2.369 one unit, it is predicted that it will increase profitability by 0.934 units and vice versa. The coefficient of determination (R1) is 0.299, this shows that the variable Third Party Funds and the Credit Interest Rate contribute or influence 29% on the profitability variable ROA at BUMN Banks. Partially, the test results show that each variable of third party funds has a positive and significant effect on ROA so that it is accepted and credit interest rates have a negative and insignifi...
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