Prosiding Simposium Nasional Perbankan, Akuntansi Dan Keuangan

ANALYSIS THE EFFECT OF BI RATE, ROE, EPS, AND NPM ON SHARE PRICES IN SHARIA COMMERCIAL BANKS REGISTERED WITH ISSI FOR THE PERIOD FEBRUARY 2021 TO DECEMBER 2023

2025-05-14T13:50:22+00:00

This research aims to analyze the influence of the BI Rate, ROE, EPS, and NPM on the Share Prices of Sharia Commercial Banks listed on ISSI during the period from February 2021 to December 2023, both collectively and partially. The population of this study encompasses all Sharia Commercial Banks listed on ISSI within the specified period, with a sample consisting of three banks selected using a specific sampling technique. The research employs a multiple linear regression analysis model, with the F-test for collective significance, the R² test for the coefficient of determination, and the t-test for partial significance, analyzed using SPSS version 26.00. The results indicate that the variables BI Rate, ROE, EPS, and NPM collectively have a significant influence on Share Prices. Partially, the BI Rate and ROE variables exhibit a significant negative influence on Share prices, while the EPS and NPM variables demonstrate a significant positive influence on the Share Prices of Sharia Commercial Banks listed on ISSI during the research period. These findings provide deep insights into the dynamics of factors affecting Share Prices in the Sharia banking sector and their implications for investment strategies and economic policies in Indonesia.

FINANCIAL PERFORMANCE AND MARKET RATIO ON STOCK PRICES OF COMPANIES LISTED ON THE JAKARTA ISLAMIC INDEX (JII)

2025-05-14T13:59:42+00:00

The Jakarta Islamic Index (JII) has experienced fluctuating developments over the past 4 years. The most significant decline occurred in 2021, amounting to 11%. The decrease in the Jakarta Islamic Index (JII) was influenced by several factors, including global economic slowdown due to the Covid-19 pandemic impacting demand, production, and exports, political and geopolitical uncertainties, and the factor of rising global crude oil prices, which could potentially increase production costs and inflation.This study aims to analyze the significance of the influence of ROE, DER, PER, and PBV on Stock Prices of Companies Listed on Jakarta Islamic Index (JII) for the Period 2020-2023. The population in this study consists of all companies listed on the Jakarta Islamic Index (JII), while the sample comprises 16 companies listed on the Jakarta Islamic Index (JII) during the period 2020-2023, selected using purposive sampling technique. The analytical model employed in this research is the Multiple Linear Regression Analysis with Panel Data, while the analysis techniques include simultaneous significance test (F-test), Coefficient of Determination test (R²), and partial significance test (t-test), processed using Eviews 12 software. The results of hypothesis testing and discussion indicate that Return on Equity (ROE), Debt to Equity Ratio (DER), Price Earning Ratio (PER), and Price to Book Value (PBV) have a significant influence on Stock Prices. Partially, Debt to Equity Ratio (DER) and Price Earning Ratio (PER) do not significantly affect Stock Prices, whereas Return on Equity (ROE) and Price to Book Value (PBV) partially have a significant influence on Stock Prices of Companies Listed on Jakarta Islamic Index (JII) for the Period 2020-2023.

PENGARUH ANALISIS EFEKTIVITAS, MANFAAT, DAN PROMOSI TERHADAP KEPUTUSAN NASABAH DALAM MENGGUNAKAN APLIKASI BRIMO DI KOTA SEMARANG

2025-05-14T14:07:17+00:00

his research aims to analyze the significance of the influence of effectiveness, benefits and promotion on customer decisions in using the BRImo application in Semarang City simultaneously and partially. Data were collected through a questionnaire method on 100 respondents who were BRI mobile banking users in Semarang City. The data analysis model uses Multiple Linear Analysis Models. While the data analysis technique uses the F test, t statistical test, determination coefficient test (Adjusted R2). Partial research results show that effectiveness and promotion have a significant effect on customer decisions in using BRImo, but the benefits do not have a significant effect on customer satisfaction in using BRImo.

THE EFFECT OF BRAND IMAGE AND ELECTRONIC WORD OF MOUTH ON PURCHASE INTENTION

2025-05-14T14:15:14+00:00

Technological developments and efficient ways to obtain information for students and lecturers, namely with smartphones The rapid development of communication technology makes smartphones increasingly have an impact on society. In 2021, smartphone users in Indonesia have reached 76% of the population and are expected to continue to increase every year until 2025 of 89.1% of the population in Indonesia have used smartphones. The purpose of this research was to examine the effect of brand image and electronic word of mouth on purchase intentions at Xiaomi smartphones. The population in this study are people in Semarang City who are users of the Xiaomi smartphones with a sampling of 100 people and data collection using a questionnaire. The sampling technique used is non-probability sampling with purposive sampling method. The analysis technique used was multiple linear regression analysis. The result of the study state that the brand image and electronic word of mouth variable has a positive and significant effect on purchase intentions.

THE INFLUENCE OF RELIGIOSITY, PRODUCT KNOWLEDGE, AND LOCATION ON THE INTEREST IN SAVING IN ISLAMIC COMMERCIAL BANKS

2025-05-14T14:21:23+00:00

This researcher aims to analyze the influence of religiosity, product knowledge, and location on savings interest in Sharia public banks (among the community of Wonosobo Regency) simultaneously and partially. Data was obtained through a questionnaire with 75 respondents from Wonosobo Regency. The analytical model employed multiple linear regression analysis, including F-test, t-test, and R-squared data analysis techniques. The research results indicate that religiosity, product knowledge, and location significantly influence savings interest. Specifically, religiosity and product knowledge significantly impact savings interest, whereas location does not substantially affect savings interest in Sharia public banks among the community of Wonosobo Regency.

RANCANG BANGUN SISTEM INFORMASI AKUNTANSI BERBASIS WEB PADA YAYASAN AMAL PAPB (YAPAPB) SEMARANG

2025-05-14T14:27:58+00:00

Yayasan Amal Pengajian Ahad Pagi Bersama (YAPAPB) is one of the foundations in Semarang City that is engaged in education, offering SMP and KB-TK-TPA education levels. The accounting system at the YAPAPB Semarang still uses semi-manual methods, which can hinder integration between the foundation and the school. This research aims to design and implement a web-based accounting information system that focuses on financial processes, including cash receipts and disbursements, inventory management, and fixed assets. In addition, this system will also include the creation of financial statements that are in accordance with the financial standards of non- profit organizations. The development method used is the prototype approach, which allows users to view early versions of the system and provide useful feedback for further refinement. The implementation of this system is expected to improve operational efficiency, optimize financial management, and strengthen financial integration between the foundation and the school. Furthermore, the system is expected to produce financial reports in accordance with ISAK 35 standards, thus providing higher transparency and accountability in the foundation's financial governance. Thus, the new accounting information system will be an effective tool to support better and more sustainable financial governance at the YAPAPB Semarang.

RANCANG BANGUN SISTEM INFORMASI AKUNTANSI BERBASIS WEB PADA KB-TK-TPA ISLAM TERPADU PAPB SEMARANG

2025-05-14T14:33:46+00:00

KB-TK-TPA Islam Terpadu PAPB Semarang is a private educational institution for early childhood under the Yayasan Amal Pengajian Ahad Pagi Bersama (PAPB). The accounting system at KB-TK-TPA Islam Terpadu PAPB still uses semi-manual methods that hinder the integration of information between schools and foundations, and do not provide real-time information. The resulting financial statements are also not in accordance with ISAK 35 standards, and fixed asset management has not been managed properly. This research aims to design and implement a web- based accounting information system that meets accounting standards focusing on cash receipts, cash expenditures, inventory, and financial reports integrated between schools and foundations. The development method used is prototyping, which involves users in each stage to ensure the application meets the needs of use. The result of this research is a web-based accounting information system application that facilitates financial management and fixed assets according to accounting standards, provides real-time information, and meets the information needs for schools and foundations. With this system, it is expected that financial governance can be improved and management decision-making becomes more precise.

PENGARUH BUDAYA ORGANISASI DIGITAL DAN KAPABILITAS DIGITAL TERHADAP INOVASI DIGITAL DENGAN KESIAPAN ORGANISASI SEBAGAI VARIABEL INTERVENING PADA USAHA MIKRO DAN KECIL (UMK) DI KOTA SEMARANG

2025-05-14T14:38:35+00:00

This study aims to examine the impact of digital organizational culture, digital capabilities, and organizational readiness on digital innovation in micro and small businesses in Semarang. This study used non-probability sampling technique with purposive sampling method. Data were collected through questionnaires. The sample used was 150 respondents. The data analysis technique uses the Structural Equation Model (SEM) method on SmartPLS software version 3.2.9. The results of the study have proven that digital organizational culture, digital capabilities, and organizational readiness have a positive and significant effect on digital innovation. This study also proves that organizational readiness as a mediating variable has a positive and significant effect on digital organizational culture and digital innovation. In addition, organizational readiness also has a positive and significant effect in mediating the effect of digital capabilities and digital innovation.

PENGARUH LIKUIDITAS, LEVERAGE, DAN KOMITE AUDIT TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI

2025-05-14T14:46:43+00:00

This research aims to determine the effect of liquidity, leverage and audit committees on the disclosure of sustainability reports with profitability as a mediating variable in mining companies on the IDX for the 2019-2023 period. Of the 57 companies, 14 companies were selected with a total of 70 data using purposive sampling techniques. Data analysis in this research is path analysis using SPSS 27. The research results show that liquidity, leverage, audit committee and profitability have a positive and significant influence on sustainability report disclosure. Liquidity, leverage, and audit committees simultaneously influence sustainability reports. Liquidity and the audit committee have a positive and significant influence on profitability, while leverage has a negative influence. Profitability can mediate the effect of liquidity on sustainability report disclosure, but does not mediate the effect of leverage and the audit committee on sustainability report disclosure.

ANALISIS PENGARUH LEVERAGE, LIKUIDITAS, DAN OPERATING CASH FLOW TERHADAP FINANCIAL DISTRESS DENGAN FIRM SIZE SEBAGAI VARIBEL MODERASI

2025-05-14T14:52:42+00:00

This study aims to determine the effect of leverage, liquidity, and operating cash flow on financial distress with firm size as a moderating variable in transportation and logistics companies on the Indonesia Stock Exchange for the period 2021-2023. The sample of this study amounted to 24 companies selected by purposive sampling method. The data source used is secondary data. The analysis method used in this research is the Structural Equation Model with the help of SmartPLS version 3. The results obtained in this study indicate that leverage has a negative effect on financial distress, as well as liquidity and operating cash flow have a positive effect on financial distress. Meanwhile, firm size strengthens the effect of leverage and liquidity on financial distress, but firm size weakens the effect of operating cash flow on financial distress.

ANALISIS PENGARUH E-SERVICE QUALITY DAN E-TRUST TERHADAP E-CUSTOMER LOYALTY MELALUI E-SATISFACTION SEBAGAI VARIABEL INTERVENING BAGI PENGGUNA BANK JAGO DI INDONESIA

2025-05-14T14:58:32+00:00

This study analyzes the effect of e-service quality and e-trust on e-customer loyalty with e-satisfaction as an intervening variable for Bank Jago users in Indonesia. The sample was taken using purposive sampling with a questionnaire via Google Form with a sample size of 217 respondents. Data analysis using Structural Equation Modeling (SEM) with SmartPLS. The results of this study indicate that e-service quality and e-trust have a significant positive effect on e-satisfaction. E-satisfaction also has a significant positive effect on e-customer loyalty. E-service quality has a significant positive effect on e-customer loyalty. However, e-trust has no significant positive effect on e-customer loyalty. E-trust and e-service quality have a significant positive effect on e-customer loyalty through e-satisfaction as an intervening variable.

ANALISIS IMPLEMENTASI METODE EQONOMIC ORDER QUANTITY DALAM MENINGKATKAN INVENTORY TURNOVER PADA PT PLN (PERSERO) DISTRIBUSI JATENG DAN DIY

2025-05-14T15:03:37+00:00

This thesis aims to determine the Inventory Turnover and cost efficiency of material inventory in the fast moving category of procurement of new customers at PT PLN (Persero) Distribution Central Java & DIY in 2023 using the Economic Order Quantity method. The data collection methods in this study are interviews, documentation, and observation. The analysis method used is the comparative analysis method. The results of this study show that the difference in Inventory Turnover between the company's calculation of 10.95 and the Economic Order Quantity method is 11.23. The difference in inventory costs between the company's calculation and the Economic Order Quantity method for CABLE PWR materials; NFA2X amounted to Rp.2,172,791,381, material CABLE PWR ACC; STRAIN HOOK CLAMP 1 1/2" of Rp.111,987,122, material CABLE PWR ACC; SERVICE WC 6-16mm2 amounting to Rp.132,142,947, MCB material; 230/400V; 1P amounted to Rp.458,819,202, and MTR materials; Kwh; 1P; 230V; 2W is Rp.3,771,270,100. The calculation of inventory costs using the Economic Order Quantity method is smaller than the inventory cost according to PT PLN (Persero) Distribution Central Java & DIY, so that there is an efficiency in inventory costs using the Economic Order Quantity method.

AKUNTANSI ASET TETAP PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU (DPMPTSP) KABUPATEN PACITAN TAHUN 2023

2025-05-14T15:09:44+00:00

Fixed assets are an essential supporting factor for the operational activities of a government agency and need to be considered for recording. The objectives of this study aim to recognize, measure, and present fixed assets at the Pacitan Regency Investment and One-Stop Integrated Service Office based on Government Regulation No. 71 of 2010 and the applicable Pacitan Regent Regulation. Data is collected by conducting interviews, documentation, and literature studies. The writing method uses the descriptive method to explain the general description of the agency, and the exposition method to explain the accounting treatment of fixed assets at the agency. The Pacitan Regency Investment and One-Stop Integrated Service Office recognizes its fixed assets through the repayment of capital expenditures based on the Fund Disbursement Order, through the receipt of goods and the issuance of memorial evidence based on the Handover Report, through memorial evidence when depreciation occurs, and stops the recognition of fixed assets when the Pacitan Regent Decree and Memorial Evidence are issued when deleting. Furthermore, it records its fixed assets in the Financial Journal, Budget Implementation Journal, General Journal, and General Ledger and presents its fixed assets in the Operational Report, Budget Realization Report, Balance Sheet Report, and Notes to Financial Statements.

ANALYZING THE CREDIT RISK MANAGEMENT AND ITS ROLE IN ALLEVIATING NON-PERFORMING LOANS AT PT BANK BANTEN

2025-05-14T15:15:31+00:00

This study aims to study and understand the implementation of risk management that can minimize Bank Banten's credit problems. The research is also intended to find out what steps can be taken to overcome troubled credit. The methods used in this research are descriptive research methods as well as a quantitative approach. This study obtained results that indicate that the implementation of credit risk management at Bank Banten, which includes the entire analysis that has been done, has been exceptionally well realized. Based on research conducted using non-performing loans and NPL data for the 2020-2022 period sourced from the Financial Statements of PT Bank Banten. PT Bank Banten has reached a maximum NPL level over the standard set by Bank Indonesia, which is at the 5% level. Although 2022 Bank Banten's NPL percentage rate has decreased, the figure is still said to be high and is still above the maximum limit set. The high number of NPLs is because the credit given to customers cannot be collected in part or whole. Problematic credit settlement can be achieved by holding a security auction submitted by the debtor when the debtor applies for credit, payment directly by the debtor, utilizing GMW instruments, and establishing bilateral cooperation with other banks.

ANALISIS RISIKO OPERASIONAL DENGAN PENDEKATAN ENTERPRISE RISK MANAGEMENT (ERM) PADA PT SMARTFREN TELECOM TBK

2025-05-14T15:23:15+00:00

PT Smartfren Telecom Tbk as a company that provides various types of Indonesian telecommunications services has been confirmed to be acquired by PT XL Axiata Tbk as a form of improving the quality and efficiency of telecommunications provider companies in Indonesia. During the company's life cycle, PT Smartfren Telecom Tbk faces various kinds of risks, especially operational risks that affect the company. This research was conducted to analyze operational risks at PT Smartfren Telecom Tbk in determining business decisions. The research method for measuring risk uses descriptive qualitative methods through journal literature and publications as research references. The research uses the basic Enterprise Risk Management (ERM) approach in assessing and analyzing risk levels. Based on the research results, 11 types of risk have been identified with 38 operational risks and extreme risks have been identified including technology risk of poor network quality, risk of market competition level, and credit risk.

TRANSPARANSI INFORMASI PENGGUNAAN APLIKASI MOBILE BANKING TERHADAP PERLINDUNGAN KONSUMEN SEKTOR JASA KEUANGAN

2025-05-14T15:39:18+00:00

During the Covid-19 pandemic, banking services are required to be more accommodating to customer needs. One way to meet these demands is that banks must be able to optimize the use of the technology they have. The aim of this research is to determine the effect of information transparency regarding the use of the BCA Mobile application on BCA consumer protection. This research uses descriptive statistical methods and linear regression. The results of this research show that information transparency has a positive and significant relationship to consumer protection.

ANALYZE THE INFLUENCE EMPLOYEE PERFORMANCE TOWARD WORD OF MOUTH INTENTION IN HIGHER EDUCATION SERVICE ENVIRONMENT THROUGH PERCEIVED SERVICE QUALITY AND VALUE

2025-05-14T15:46:14+00:00

This study examines various employee performance's effect on word-of-mouth intention in a higher education service environment through perceived service quality and value as intervening variables. This study's population was University of Islamic Sultan Agung students who had received services from various employee cues. The number of samples is 100 students from the Faculty of Economics. All variables are measured usiang a 5-point Likert scale criteria. The questionnaire was distributed online and offline using Google form. This study uses the path coefficient test using SmartPLS 4 software. The path coefficient result indicates that the employee performance variables (security and educational support) are significantly affected toward PSQ, except for the cleaning service employee performance variable. Perceived service quality (PSQ) successfully mediated employee performance (security and educational support), and Perceived service value (PSV) successfully mediate employee performance (administrative office, educational support, and security). However, the performance of cleaning service employees did not have a significant effect on word-of-mouth intention even though it was through perceived service quality and value. Through this research initiated numerous suggestion for a practical solution to improve operational performance and service quality in higher education.

PENERAPAN SYSTEM APPLICATION AND PRODUCT (SAP) UNTUK MENDUKUNG TRAVEL SETTLEMENT KARTU KREDIT PADA PT. TOYOTA MOTOR MANUFACTURING INDONESIA

2024-08-29T07:52:27+00:00

Employee activities in carrying out business trips out of town require travel costs and hotel rental.
Travel costs to PT. Toyota Motor Manufacturing Indonesia uses a Citibank credit card. However, there is a
problem related to travel transactions, namely that the data is not interfaced with SAP. This research aims to
find out how the Application and Product (SAP) System is implemented to support Credit Card Travel
Settlement at PT. Toyota Motor Manufacturing Indonesia 2023-2024. This research is a qualitative descriptive
research with a case study approach. The data sources used are primary and secondary data obtained from
interviews, observations and literature studies. The results of this research show that some Travel Settlements
are still not interfaced on time due to several factors, including: (a) Have a Credit Card, but the Settle Status is
Not Yet Settled. (b) Have a credit card, but the status is not yet posted to SAP. (c) Have a credit card, but it is
not registered in the E-Travel system. Therefore, this research provides innovation so that Travel Settlement
can be interfaced on time in the System Application and Product (SAP).

ANALISIS PEMENUHAN KEWAJIBAN PERPAJAKAN PAJAK PENGHASILAN (PPh) PASAL 22 DAN PASAL 23 PADA DINAS PEMBERDAYAAN MASYARAKAT, DESA, KEPENDUDUKAN DAN PENCATATAN SIPIL PROVINSI JAWA TENGAH TAHUN 2023

2024-08-29T11:53:55+00:00

The Office of Community Empowerment, Villages, Population and Civil Registration of Central Java Province in carrying out the fulfillment of tax obligations for Income Tax (PPh) Article 22 and Article 23 is not fully in accordance with applicable tax laws and regulations. This study aims to recalculate and determine the fulfillment of tax obligations for Income Tax Article 22 and Article 23 at the Office of Community Empowerment, Village, Population and Civil Registration of Central Java Province during 2023 and compare its compliance with applicable tax laws and regulations. The type of research used is descriptive qualitative. The data used are secondary, qualitative and quantitative data with data collection methods, namely interviews and documentation. The data writing technique used is descriptive and expository. The results showed that during 2023 there were discrepancies in the calculation, collection, deduction and deposit which resulted in a difference in overpayment of Income Tax Article 22 of Rp179,639 and a difference in overpayment of Income Tax Article 23 of Rp1,716,690 and in reporting which resulted in a difference in underreporting of Income Tax Article 22 of Rp118,861 and a difference in overreporting of Income Tax Article 23 of Rp1,581,090. In addition, there is a delay in the submission of the Unified Periodic Tax Return.

ANALISIS GOOD CORPORATE GOVERNANCE DALAM PENGELOLAAN DANA DESA PADA PEMERINTAHAN DESA PURO KECAMATAN KARANGMALANG KABUPATEN SRAGEN

2024-08-29T10:04:02+00:00

This study aims to describe and analyze the implementation of Good Corporate Governance principles in the management of village funds at the Puro Village Government, Karangmalang District, Sragen Regency. The research employs a descriptive method with a qualitative approach. Data collection techniques include interviews, observations, and documentation. The results indicate that the principles of accountability, responsibility, independence, and fairness have been well implemented. However, the principle of transparency has not been optimized and does not fully meet the existing indicators for the application of Good Corporate Governance. This suggests that not all principles of Good Corporate Governance can be fully applied in the management of village funds at the Puro Village Government.

ANALISIS PENGENDALIAN INTERN DALAM SISTEM PENGELUARAN KAS PADA DINAS PERTANIAN KOTA SEMARANG

2024-09-02T14:04:59+00:00

Good governance is a character that must be applied to government, including three main elements, namely transparency of financial reporting, community participation, and accountability to the public. Cash is one of the most important resource components in carrying out operational activities. The use of cash needs to be monitored and controlled to avoid misuse by unauthorized parties. The purpose of this final project is to determine the suitability of the implementation of the internal control of the cash expenditure system at the Semarang City Agriculture Office with the internal control components of Government Regulation No. 60 of 2008. The data used include qualitative data, primary data, and secondary data. Data collection was conducted through interviews and questionnaires. The results of the study indicate that the internal control of the cash disbursement system at the Semarang City Agriculture Office is not fully in accordance with the internal control components of Government Regulation Number 60 of 2008.

ANALISIS KINERJA KEUANGAN KABUPATEN BLORA TAHUN 2020-2023

2024-09-18T13:58:24+00:00

This study aims to calculate revenue growth, assess effectiveness in realizing regional original income and the level of regional independence, measure the degree of regional decentralization and measure the level of harmony between operating expenditures and capital expenditures. The research methods used to collect data are interviews and documentation. The data analysis method used is horizontal and vertical analysis while the writing method used is description and exposition method. The results of calculating income growth have increased by an average of 7.89%, the effectiveness of Local Own Revenue shows performance with an average of 112%, the level of independence produces a figure of 18.37%, the degree of regional decentralization is 14.64% as well as the compatibility of Operational Expenditure/Direct Expenditure, which is equal to 77.60% and Capital Expenditure/Indirect Expenditure only spends with an average of 4 years of 16.81%.

THE EFFECT OF FINANCIAL KNOWLEDGE AND FINANCIAL ATTITUDE ON GEN Z's FINANCIAL MANAGEMENT BEHAVIOR

2024-10-13T23:24:58+00:00

The research aims to determine the influence of financial knowledge and financial attitude on the financial management behavior of Generation Z. Research was conducted using a quantitative research method with a sample size of 40 respondents determined by the Slovin formula. To prove the predetermined hypotheses, data from the research variables were quantitatively analyzed using multiple linear regression statistics. According to the research findings, the financial management behavior of Generation Z is partially and simultaneously influenced by their financial knowledge and financial attitude.