Jurnal Terapan Ilmu Manajemen dan Bisnis

PENGARUH KEMUDAHAN, KUALITAS LAYANAN, FITUR PRODUK TERHADAP KEPUASAN PENGGUNAAN MOBILE BANKING LIVIN BY MANDIRI (STUDI KASUS PT BANK MANDIRI KCP SUMBAWA BESAR)

Nahrul Hayat, Sherwin Ary Busman — Tue, 30 May 2023 00:00:00 +0700

This study aims to examine the Effect of Convenience, Service Quality and Product Features on Livin By Mandiri Mobile Banking User Satisfaction (Case Study of PT Bank Mandiri Kcp Sumbawa Besar). This study uses a quantitative method with an associative approach. Determination of the sample in this study using the Paul Leddy formula through non-probability sampling technique with purposive sampling method and obtained a total of 96 research samples. The data analysis technique in this study used multiple linear regression analysis and the analysis tool used was the application of the Statistical Program for Social Science (SPSS) 25 for Windows. The results of the analysis in this study showed that convenience did not have a significant effect while service quality partially had a positive effect and significant and product features partially have a positive and significant effect on user satisfaction

SOCIAL MEDIA EFFECTIVENESS AS A SOURCE OF INFORMATION FOR NOVICE INVESTORS (CASE STUDY ON TIKTOK AND INSTAGRAM INFLUENCERS IN 2021)

Tue, 30 May 2023 00:00:00 +0700

Penelitian ini bertujuan untuk mengetahui apakah informasi yang diberikan oleh para influencer di Media Sosial TikTok dan Instagram kredibel sehingga dapat digunakan oleh investor pemula dalam pengambilan keputusan. Metode yang digunakan dalam penelitian ini adalah metode paired sample t-test sebelum dan sesudah nilai saham perusahaan yang direkomendasikan oleh para influencer dengan cara menghitung abnormal return dari setiap saham perusahaan yang ada. Pada penelitian ini terdapat 2 informasi yang diberikan yakni buy dan sell. Terdapat total data 134 saham perusaahan terdiri dari data buy sebanyak 32 influencer dengan total data 71 saham perusahaan dan data sell terdapat 31 influencer dengan total data 63 saham perusahaan. Hasil penelitian menunjukan bahwa ada perbedaan abnormal return harga saham sebelum dan sesudah informasi diberikan oleh para influencer di Media Sosial TikTok dan Instagram. Namun semakin jauh jarak waktu dari hari diberikannya informasi maka selisih nilai abnormal return saham akan menjadi lebih kecil.

Kata kunci: Abnormal Return, Influencer, Kredibilitas Informasi, dan Media Sosial.

AN ANALYSIS THE IMPLEMENTATION OF CLOUD BASED ACCOUNTING SYSTEM AT CV ANEKA JAYA BITUNG

Aldo Karinda, Justicia , Michel — Tue, 30 May 2023 00:00:00 +0700

This study aims to analyze the implementation of a cloud based accounting system at CV Aneka Jaya Bitung, before using a cloud based accounting system, the transition process to a cloud based accounting system, and the benefits after implementing a cloud based accounting system in the purchasing and selling business processes. This study uses a qualitative method with the object of research is CV Aneka Jaya Bitung. The data in this study were obtained through interviews, observation and documentation. Interviews were conducted with 5 employees using cloud based accounting systems, in this case the Odoo application. The results of this study indicate that before the implementation of the cloud-based accounting system, problems occurred, including inaccurate recording and a more time-consuming process in both stock recording and transaction recording. In addition, the authors found obstacles during the transition process to a cloud based accounting system such as lack of employee knowledge, lack of employees who handle the transition process, system complexity, network connectivity, missing and piling data. After implementing the cloud based accounting system, the company will benefit from the aspects of performance, information and data, economics, control and security, efficiency, and service.

INTELLECTUAL CAPITAL AND FIRM PERFORMANCE OF BANKING SECTOR IN INDONESIA

Elfira Ira Kondoy, Fanny Soewignyo — Tue, 30 May 2023 00:00:00 +0700

This study aims to evaluate the ability of intellectual capital to predict the performance of banking sector companies in 2018-2021 period using a purposive sampling method. Intellectual capital was measured using the Value-Added Intellectual Coefficient method which considers the elements of Human Capital Efficiency, Structural Capital Efficiency and Capital Employed Efficiency. The results of this study indicated that intellectual capital could predict company performance. The three elements of intellectual capital simultaneously influenced the performance of banking sector companies as measured by return on assets and 84% of the variation in company performance was determined by intellectual capital. Partially, Human Capital Efficiency and Capital Employed Efficiency had a significant positive effect on company performance which stated that the higher the Human Capital Efficiency and Capital Employed Efficiency the better the company performance, while Structural Capital Efficiency had a significant negative effect on company performance stating that the greater the investment in structural capital, the lower the company's performance. Furthermore, it was found that variations in Indonesian banking performance depended heavily on human resources (standardized beta = 0.729), followed by physical and financial assets (standardized beta = 0.207), and finally on structural capital (standardized beta = -0.098). The role of human resources was still very large in the Indonesian banking sector. This study had limitations; therefore, it is recommended for further research to add all non-bank financial sectors because a larger sample size is expected to provide better results. Furthermore, it is recommended that COVID-19 is added as a moderating variable.

FINANCIAL RATIO ANALYSIS TO ASSESS THE FINANCIAL PERFORMANCE OF PT. ANGKASA PURA I (PERSERO)

Verlyanna Excellentsia Supit, Hartiny Pop Koapaha — Tue, 30 May 2023 00:00:00 +0700

Assessing the financial performance of a company is important because it can show and measure the extent to which a company's financial condition is through financial statement analysis. Financial statement analysis can be done using several analytical techniques, one of which is financial ratio analysis. This study aims to assess the financial performance of PT. Angkasa Pura I (Persero) using financial ratio analysis. The research method used is descriptive comparative with a quantitative approach. This study utilizes secondary data sources, namely, financial reports for 2018, 2019 and 2020 obtained from the official website of PT. Angkasa Pura I (Persero). The data were analyzed using financial ratio analysis and compared with previous years. The financial ratios used are liquidity ratios, solvency ratios, profitability ratios and activity ratios. The results of the study using the liquidity ratio measured using the current ratio and quick (acid-test) ratio indicate that there is poor liquidity performance from year to year. The solvency ratio as measured by the debt to equity and debt to asset ratios shows that the solvency performance is not good and is increasing every year. Profitability ratios measured using net profit margin, return on equity, return on assets and operating profit margins show that profitability performance is not good and is decreasing every year. The activity ratio shows that activity performance is decreasing as seen from total asset turnover and fixed asset turnover. The four groups of ratios show a declining financial performance from year to year. However, the four ratio groups in 2020 experienced a sharp decline due to COVID-19.