JOURNAL OF APPLIED MANAGERIAL ACCOUNTING

EVALUATION OF BANK NAGARI'S FINANCIAL HEALTH: RISK-BASED BANK RATING (RBBR) ANALYSIS DURING THE 2020-2023 PERIOD

Yulia Hia — 2024-10-31

This research aims to evaluate the health level of Bank Nagari using the Risk-Based Bank Rating (RBBR) method during the 2020-2023 period. The RBBR method evaluates bank performance based on four main components: Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital (RGEC). This research uses a quantitative descriptive method by collecting data from the annual financial reports and GCG reports of Bank Nagari for the last four years. This analysis includes measuring various risk indicators such as credit risk, market risk and liquidity risk, as well as evaluating financial performance based on profitability and capital adequacy. The research results show that Bank Nagari's overall health level is very healthy. In 2020, Bank Nagari obtained a composite score of 86%, increasing to 90% in 2021 and returning to stability at 86% in 2022 and 2023. Factors such as Return on Assets (ROA) and Capital Adequacy Ratio (CAR) show consistent improvement, reflecting solid financial performance and good risk management. This research concludes that effective risk management and good GCG practices have contributed to the stability and health of Bank Nagari during the analyzed period.

Maximizing Returns: Bagaimana Investor Dapat Memanfaatkan Informasi Tentang Kebijakan Dividen Dan Profitabilitas Perusahaan ?

Winanda Wahana Wargadalam — 2024-10-31

This study focuses on investors' decisions in managing their investments, particularly in the financial sector. The study emphasizes the importance of a company's financial performance and the need for companies to be proactive in achieving business goals. The study also emphasizes the importance of a strong relationship between a company's financial performance and profitability. The agency theory refers to the relationship between agents and principals, in which agents make decisions based on the company's resources. This can lead to conflicts of interest, such as agency problems. Dividend payout ratio (DPR) is a measure of the company's return on assets (ROA) and return on equity (ROE). This study uses a quantitative research method to analyze and interpret data from various financial indicators, including dividend payout ratio, return on asset, return on equity, total asset turnover, and Tobin's Q. The study also uses the linear regression method to analyze the simultaneous and parsial effects of the company's financial performance. The results provide valuable insights into the company's performance and potential areas for improvement. In conclusion, the study provides valuable insights into the performance of companies in the ASEAN region.

MILENIAL DAN UANG : APA YANG MEMPENGARUHI KEUANGAN MEREKA?

winanda wahana wargadalam — 2024-10-31

The proposed research is based on the theory of planned behavior and social learning theory which aims to examine the effect of financial knowledge, financial attitudes, self-control, and lifestyle on financial management behavior in the millennial generation in Batam City. This research is a quantitative descriptive research and the instrument used is by using a questionnaire via google form. The population in this study were active students at the Batam State Polytechnic majoring in Business Management, Accounting and Managerial Accounting study programs, for the 2018/2019 class of employees and regular classes. Students were chosen as the population in this study because students are represented as millennials, which is the age at which they are given the power to manage their own finances. So that requires them to start being independent in managing finances and start making responsible decisions. Samples were obtained using the Slovin formula as many as 133 student samples. Then the data obtained was processed using IBM SPSS 25 software. The analytical tools used were validity and reliability tests, classical assumption tests, multiple linear regression and hypothesis testing in the form of t-test, f-test and coefficient of determination. The results of this study indicate that the variables of financial knowledge, financial attitudes, self-control, and lifestyle have a positive and significant effect on financial management behavior.

IMPLIKASI GREEN MARKETING TERHADAP BRAND RELATIONSHIP DAN BRAND AUTHENTICITY PADA PENGGUNA LAYANAN APLIKASI GRAB INDONESIA

Muhammad Fauzi — 2024-11-19

Penelitian ini bertujuan untuk menguji pengaruh green marketing terhadap brand relationship dan brand authenticity. Green marketing pada GrabID menjadi salah satu unggulan yang dapat mempertahankan eksistensi merek untuk bersaing dengan kompetitor lainnya dengan mengutamakan aspek lingkungan dan mengajak konsumen untuk lebih sadar terhadap isu lingkungan. Dengan menggunakan metode regresi linear berganda, penelitian ini menganalisis data yang diperoleh dari sampel yang relevan untuk menentukan sejauh mana green marketing mempengaruhi brand relationship dan brand authenticity. Implikasi praktis dari temuan ini adalah bahwa perusahaan yang menerapkan green marketing secara konsisten dan transparan dapat membangun hubungan yang lebih kuat dan autentik dengan konsumen. Konsumen yang melihat komitmen nyata merek terhadap keberlanjutan cenderung merasa lebih terhubung dan loyal. Penelitian ini menyarankan perusahaan untuk terus berinovasi dalam green marketing, seperti memberikan insentif menguntungkan untuk pengguna layanan dan lebih memperbanyak layanan transportasi ramah lingkungan dari pada layanan konvensional.

PENGARUH BRAND CREDIBILITY BRAND IMAGE & BRAND HERITAGE PADA PURCHASE INTENTION STUDI MEREK MINUMAN ULTRA MILK

Muhammad Ryan Renaldy — 2024-11-19

Penelitian ini bertujuan untuk fokus mengukur pengaruh Brand Credibility, Brand Image, dan Brand Heritage pada Purchase Intention studi merek minuman Ultra Milk. Penelitian ini menggunakan metode kuantitatif, dengan responden berasal dari mahasiswa, karyawan swasta, wiraswasta, Ibu Rumah Tangga, tenaga freelance, dengan total jumlah responden sebanyak 112 orang. Rata-rata usia mulai dari 15 sampai dengan 45 tahun. Penelitian ini dilakukan mulai dari bulan Juli 2024 sampai dengan Agustus 2024. Pengolahan uji statistik menggunakan program smart PLS versi 1.0.8 dengan pengolahan data partial least squares sebagai teknik analisis. Para responden akan mengisi Google form untuk mengisi data kuesioner yang telah dibuat untuk penelitian ini. Hasil penelitian ditemukan bahwa, Kredibilitas Merek (X1) mempengaruhi positif dan signifikan pada Niat Membeli(Y), Citra Merek (X2) mempengaruhi positif dan signifikan pada Niat Membeli (Y), dan serta Warisan Merek (X3) mempengaruhi positif dan signifikan pada Niat Membeli (Y). Dengan ini, hasil dari penelitian ini menjelaskan bahwa kredibilitas merek, Citra Merek dan Warisan Merek akan mempunyai pengaruh signifikan atas niat membeli konsumen pada merek Ultra Milk. Dengan hal ini penelitian ini merekomendasikan Ultra Milk untuk bisa meningkatkan Kredibilitas mereknya untuk bisa mengoptimalkan dari bagian yang telah mendukung kredibilitas Ultra Milk seperti kualitas produknya. Lalu Mengoptimalkan Citra Merek sebagai persepsi konsumen. Dan pada warisan merek Ultra Milk yang menggunakan sudut pandang dari merek untuk bisa terhubung melalui konsumen yang telah loyal kepada Ultra Milk.

THE IMPACT OF ENTREPRENEURIAL SKILLS DEVELOPMENT ON ENTREPRENEURIAL PRACTICES OF MANAGERIAL ACCOUNTING STUDENTS AT BATAM STATE POLYTECHNIC

Riki Yusup Abdullah — 2024-11-19

This study aims to determine the impact of entrepreneurship education on attitudes, perceived behavioral control, intentions, and entrepreneurial behavior of Managerial Accounting students at Batam State Polytechnic. This study uses the Planned Behavior theory and a quantitative approach with a questionnaire as a data collection instrument. The results showed that participation in entrepreneurship education has a significant effect on perceived behavioral control and entrepreneurial behavior, but not on entrepreneurial career attitudes and student intentions. In addition, perceived behavioral control mediates the effect of entrepreneurship education on intentions, and student intentions mediate the effect of entrepreneurship education on entrepreneurial behavior.

Pengaruh Kepemilikan Publik, Ukuran Perusahaan, Environmental Performance, dan Profitabilitas Terhadap Environmental Disclosure pada Perusahaan Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022

Martania Dwi Hapsari — 2024-11-25

This research aims to test empirically about the influence of public ownership, company size, environmental performance, and profitability towards environmental disclosure in the energy companies which are registered on the Indonesia Stock Exchange in 2019-2022. The theory used in this research is legitimacy theory. The population of this research were 61 energy companies registered on the Indonesia Stock Exchange in 2019-2022. The selection of research sample used a purposive sampling technique with specific criteria, resulted 43 samples with 172 total observations. The data used in this research is secondary data obtained from annual reports and/or company sustainability reports. The data analysis technique used is multiple linear regression analysis with the tools of SPSS. The results of this research showed that, 1) public ownership has no effect towards the environmental disclosure, 2) company size has a positive effect towards the environmental disclosure, 3) environmental performance has a positive effect towards the environmental disclosure, and 4) profitability has a positive effect towards environmental disclosure.

ANALISIS PERBANDINGAN MODEL SPRINGATE DAN ALTMAN Z-SCORE TERHADAP POTENSI FINANCIAL DISTRESS SEKTOR PROPERTI & REAL ESTATE DI INDONESIA TAHUN 2018-2022

Titia Hesi — 2024-11-25

This research compares the predictive of the Springate model and the Altman Z-Score models for possible financial distress in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) between 2018-2022 is compared. Purposive sampling was used to choose of 12 companies from a population 25 companies, with a total of 60 data. The Paired Sample T-Test is used for comparative analysis, along with the IBM SPSS Version 22 application. The results indicate a significant difference between the two models, attributed to variations in the ratios used for calculation. The Altman Z-Score model shows higher accuracy, with a presentation of 91,67%, compared to the Springate model's accuracy of 83.3%. This indicates that the Altman Z-Score model is more proficient in predicting potential financial distress among property and real estate sector companies listed on the IDX.

PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) TERHADAP KINERJA KEUANGAN PERUSAHAAN SUB-SEKTOR PERTAMBANGAN BATU BARA PERIODE 2019 – 2022

Dita Eka Nur Sakina — 2024-11-25

Penelitian ini bertujuan untuk melihat pengaruh pengungkapan sustainability report yaitu pada aspek lingkungan, sosial, tata kelola terhadap kinerja keuangan perusahaan pertambangan batu bara yang telah tercatat di BEI periode 2019-2022. Metodologi penelitian yang digunakan merupakan pendekatan kuantitatif, strategi pengumpulan data arsip, sumber data sekunder, teknik pengambilan data melalu basis data dengan teknik pengambilan sampel secara purposive sampling sehingga terpilih 9 sampel perusahaan dengan periode penelitian 2019-2022. Jumlah data observasi penelitian yang digunakan sebanyak 36 sampel. Jenis data yaitu data panel yang merupakan gabungan dari data cross section dan time series. Variabel penelitian diukur dengan variabel Environmental Disclosure (ED), Social Disclosure (SD), dan Governance Disclosure (GD) sebagai variabel independen berdasarkan indikator Global Reporting Initiative (GRI). Variabel dependennya adalah kinerja keuangan perusahaan yang dapat diukur oleh Return On Asset (ROA), Return On Equity (ROE), dan Tobin’s Q. Analisis regresi yang digunakan adalah analisis regresi data panel untuk menguji hipotesis penelitian. Analisis dimulai dengan statistik deskriptif, dilanjutkan dengan uji pemilihan model yaitu uji chow, uji haustman, dan lagrange multiplier, sehingga model fixed effect terpilih pada penelitian ini. Dilanjutkan dengan uji asumsi klasik, koefisien determinasi (R²), uji simultan (f), dan uji parsial (t). Hasil penelitian menyatakan ESG Disclosure secara simultan memiliki pengaruh positif terhadap ROE dan tobin’s q namun memiliki pengaruh negatif terhadap ROA. Namun, menghasilkan hasil yang berbeda-beda apabila dilakukan uji secara parsial.

Digital Transformation in Higher Education through the Implementation of Enterprise Resource Planning

Kevry Ramdany — 2024-11-25

Digital transformation through the implementation of Enterprise Resource Planning (ERP) is a strategic step for universities in improving operational efficiency and the quality of academic services. ERP integrates administrative and academic functions into a unified platform, enabling more effective and efficient information management. However, the ERP implementation process is faced with various challenges, including resistance to change, budget constraints, and a lack of technical skills among users. This research aims to analyze the process and key factors for the success of ERP implementation in higher education, focusing on a case study in one of the private universities in West Sumatra. Qualitative methods were used with in-depth interview techniques, observation, and documentation to gain in-depth insight into the experiences and challenges of ERP implementation. The research results show that ERP implementation at universities involves planning, preparation, and gradual stages, which include needs assessment, module selection, socialization, and technical training. This phased approach helps manage risk and ensure the success of each phase. The implementation process has had a significant positive impact on operational efficiency and service quality at the university. Process automation, data integration, and faster access to information provide immediate benefits for administrative staff and students. A well-planned and coordinated ERP implementation is key to maximizing the benefits of the new system and improving the university’s overall operational efficiency. This research provides valuable insights for other educational institutions planning to carry out digital transformation through ERP implementation.

State-Owned Or State-Owed? Evaluating Indonesia’S Divestment Returns From Pt Vale Indonesia Tbk

Anggi Anugerah Daulay — 2024-11-26

This study endeavors to predict and elucidate the prospective returns on governmental investments in the divestment shares of PT Vale Indonesia Tbk. Financial data were collated through the documentation technique, leveraging annual reports from the company. The financial information was subsequently analyzed employing a quantitative methodology— specifically, the discounted cash flow model—to ascertain the intrinsic value of the firm. The findings indicate that the intrinsic value of PT Vale Indonesia Tbk. surpasses its market price on the stock exchange, suggesting that the investment by the Indonesian government is poised to yield capital gains. However, the potential for dividend earnings appears limited due to the company's inconsistent history of dividend distribution. This research contributes to the enhancement of governmental investment strategies in divestment shares and provide valuation recommendations for PT Mineral Industri Indonesia, which has been designated by the Government of Indonesia to acquire shares in PT Vale Indonesia Tbk.

FINTECH LENDING AND IMPULSIVE BEHAVIOR: HOW GREAT IS THE POTENTIAL AND INTENTION TO COMMIT ACCOUNTING FRAUD?

Ousman Jallow — 2024-11-26

This research aims to prove the meaning of impulsive behavior and the use of paylaters in digital transactions which can trigger intentions to commit accounting fraud in companies. This research was conducted using qualitative methods with a phenomenological approach which aims to interpret and explain the experiences a person experiences in life. In this research, researchers selected company employees in the finance department who are vulnerable to committing fraud or have great potential to commit fraud and have the following criteria: (1) Have a minimum of 5 years of work experience, (2) Informants have carried out transaction activities using financial technology specifically. using paylater. Based on the results of the research conducted, it can be concluded that there are several potential frauds committed by company employees, specifically the finance department, which include: (a) Note manipulation, (b) Asset embezzlement (c). Cash Embezzlement. Apart from that, the use of paylater can have positive and negative impacts, the positive impact can make it easier to fulfill needs or desires without having to wait a long time or the availability of sufficient money to be able to meet these needs, while from the negative side it can be seen from the intention of fraud that will arise for employees. Companies that are research informants, when they use paylaters, must think about how to pay the debt and the possibility of committing fraud by looking at the potential for fraud that arises at the work location where they are placed.