JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam)

THE EFFECT OF NON-PERFORMING LOAN (NPL) AND LOAN TO DEPOSIT RATIO (LDR) ON RETURN ON ASSETS (ROA) AT PT BANK PEMBANGUNAN DAERAH PAPUA

Helmi Toatubun, Rahmi — Fri, 20 Dec 2024 00:00:00 +0000

This study aims to analyze the effect of Non-Performing Loan (NPL) and Loan to Deposit Ratio (LDR) on Return on Assets (ROA) in PT Bank Pembangunan Daerah Papua. The analysis method used is multiple linear regression. The results of the analysis show that partially, NPLs have a negative and significant effect on ROA, which means that the higher the level of non-performing loans, the lower the bank's profitability level. Meanwhile, LDR had a positive but insignificant effect on ROA, indicating that although increasing LDR may increase profitability, the effect is not strong enough to significantly affect ROA. However, simultaneously, the NPL and LDR variables had a positive and significant effect on ROA, which suggests that the two variables, when considered together, can make a significant contribution to the bank's financial performance.

THE INFLUENCE OF WORKING CAPITAL TURNOVER, CASH TURNOVER, AND RECEIVABLES TURNOVER ON PROFITABILITY IN MANUFACTURING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE (BEI) FOR THE 2021-2023 PERIOD

Mutmainna, Darwis, Syahriyah Semaun , Sahrani — Fri, 20 Dec 2024 00:00:00 +0000

The study was conducted to test whether there is an effect of working capital turnover, cash turnover and accounts receivable turnover on Return On Asset (ROA) of 7 automotive and component sub-sector companies for the period 2021-2023.This study uses a quantitative method with an associative quantitative approach that uses the field research type. Data processing using SPSS version 22. The data analysis technique uses classical assumption testing, multiple linear analysis and hypothesis testing.The results of the study obtained 1) Working Capital Turnover (X1) has a probability value (Sig.) Of 0.000 <0.05 and has a t count of 6.758> t table 2.10982 which means that Working Capital Turnover (X1) has a positive effect on Profitability (Y). 2) Cash Turnover (X2) has a probability value (Sig) of 0.118 > 0.05 and has a calculated t of -1.646 < t table 2.10982 which means that Cash Turnover (X1) has a negative effect on Profitability (Y). 3) Receivables Turnover (X3) has a probability value (Sig) of 0.047 < 0.05 and has a calculated t of -2.142 < t table 2.10982 which means that Receivables Turnover (X1) has a positive effect on Profitability (Y). 4) Working Capital Turnover (X1), cash turnover (X2) and Accounts Receivable Turnover (X3) have a probability (Sig) of 0.000 < 0.05 and show a calculated f value of 15.489 > f table 3.16, which means they simultaneously influence Profitability (Y).

ANALYSIS OF BANKRUPTCY MODELS IN INSURANCE COMPANIES IN INDONESIA

Ermi Octaviani, Chandra Situmeang — Fri, 20 Dec 2024 00:00:00 +0000

Research on various models of financial distress analysis has been developed to predict the beginning of corporate bankruptcy, such as the Springate model, Altman Z-Score, Grover, and others. Each type of company provides varying accuracy in each analysis model based on variations in the findings of previous research investigations. This research aims to analyze whether the Springate, Altman Z"-Score, and Grover models can be used in predicting corporate financial distress. The research was conducted on insurance companies at the Financial Services Authority in 2021. The sampling technique used purposive sampling techniques. A research sample of 76 companies that met the sampling criteria was obtained, and a total research population of 127 companies was used. This research is quantitative research where the analytical tool used is a logistic regression test with SPSS version 25. The results of this study show that the springate model can be used in predicting financial distress of insurance companies with a significance value of 0.001 < 0.05, H1 received. The Altman Z-score model could not predict the financial distress of insurance companies with a value of 0.298 > 0.05 H2 rejected. Grover's model can be used to predict insurance companies' financial distress with significance values of 0.004 < 0.05 H3 received.

IMPACT OF INFORMATION TECHNOLOGY AND MANAGEMENT SYSTEMS ON EMPLOYEE PERFORMANCE AT PT DAYA ADICIPTA

Dino Gustaf Leonandri, Wala Erpurini, Asep Lesmana — Fri, 20 Dec 2024 00:00:00 +0000

This study aims to explore how Information Technology (IT) and Management Information Systems (MIS) influence employee performance. The research involves 115 respondents who are employees of PT. Daya Adicipta Motora Honda Dealer Baros in Cimahi City, using a stratified random sampling technique, which divides the population into strata to select samples. Data was collected through questionnaires and analyzed using multiple regression analysis. The processing of the questionnaire data using IBM SPSS Statistics 22 software shows that the Information Technology variable is valid based on the validity test, and the reliability test results for this variable are also deemed acceptable. Based on calculations using SPSS, the F-table value is 13.4. The SPSS output indicates the F-calculated value is 58.449, with a significance level of 0.000. Since the F-calculated value is greater than the F-table value and the significance level is less than 0.05, it can be concluded that Information Technology (X1) and Management Information Systems (X2) have a simultaneous and significant impact on Employee Performance (Y). This supports Hypothesis 3 (H3) of this study.

UNVEILING THE IMPACT OF LEADERSHIP AND MOTIVATION ON EMPLOYEE PERFORMANCE AT PT. MULTI ALFA MANDIRI

Fri, 20 Dec 2024 00:00:00 +0000

This study aims to uncover the impact of leadership and motivation on employee performance at PT. Multi Alfa Mandiri. The primary issue addressed is the need to improve employee performance at the company, as well as the lack of previous scientific research on this topic at PT. Multi Alfa Mandiri. The research method employed is quantitative causal, with leadership and motivation as the independent variables and employee performance as the dependent variable. The population of this study consists of 150 employees, with a sample of 110 individuals selected using probability sampling with the simple random sampling technique. The results of the study indicate that leadership and motivation have both partial and simultaneous effects on employee performance at PT. Multi Alfa Mandiri. Based on these findings, recommendations are provided to the management of PT. Multi Alfa Mandiri to offer additional leadership training, implement open and honest communication with supervisors regarding team feelings when mistakes occur, enhance motivational aspects related to salary satisfaction by adjusting salaries to industry standards and employee performance capabilities, and provide regular training on the effective use of technology to increase work efficiency and prevent the misuse of technology for non-work-related purposes.

UTILIZATION OF AI TO ENHANCE STUDENT ENTREPRENEURSHIP ON SOCIAL MEDIA PLATFORMS

David Humala Sitorus, Wasiman, Mauli Siagian, Sunarto Wage — Fri, 20 Dec 2024 00:00:00 +0000

This study examines the utilization of artificial intelligence (AI) in automating promotional content to enhance student entrepreneurship on social media platforms. By leveraging AI technologies, student entrepreneurs can efficiently generate, manage, and optimize promotional content, significantly improving engagement and reach. The study highlights key AI tools and algorithms that enable personalized and data-driven content creation, demonstrating their impact on marketing effectiveness. Conducted at Universitas Putera Batam with 100 student respondents, the research provides insights into the advantages and challenges of integrating AI into social media strategies for student-led businesses, ultimately fostering innovation and entrepreneurial growth in the academic environment

ANALYSIS OF BANK HEALTH LEVEL USING RGEC METHOD AT PT BANK NEGARA INDONESIA (PERSERO) Tbk

Arlina Pratiwi Purba — Fri, 20 Dec 2024 00:00:00 +0000

This study aims to determine the health level of PT Bank Negara Indonesia (Persero) Tbk for the 2021-2023 period in terms of Risk profile, Good Corporate Governance (GCG), Earnings, Capital, and RGEC (Risk profile, GCG, Earnings, and Capital) as a whole. This type of research is quantitative using secondary data sources in the form of financial reports of PT Bank Negara Indonesia (Persero) Tbk for the 2021-2023 period. The data analysis technique used is bank health analysis with the Risk (Risk-based Bank Rating) RGEC approach. The results of the study show that during the 2021-2023 period: (1) The Risk Profile Aspect of PT Bank Negara Indonesia (Persero) Tbk for the 2021-2023 period was in a healthy condition with an average NPL value of 4.05%; 3.05%; 2.32% and LDR of 72.98%; 77.45% and 5% percent. The GCG aspect is in a healthy condition with a composite value of 2, (3) The Earnings aspect in the form of ROA and NIM is in the very healthy category with an average ROA value of 1.35%, 2.27% and 2.42%, and NIM of 5.5%; 6.22% and 5.87% with a very healthy category. The Capital aspect is in a very healthy condition with an average CAR value of 19.3%; 19.27% and 21.95%. The RGEC aspect as a whole is in a Composite Ranking of 1, which is very healthy. The results of the study show that during 2021-2023 PT Bank Negara Indonesia (Persero) Tbk obtained a Composite Ranking (PK) of 1 or very healthy

EMPLOYEE PERFORMANCE IN TERMS OF GENDER IN ACCOUNTING UNDERSTANDING

Agung Edy Wibowo, Vargo Christian L. Tobing — Fri, 20 Dec 2024 00:00:00 +0000

Company needs to properly record its accounting activities. Accounting helps in the preparation of accurate financial reports, which serve as the basis for strategic decision-making. Accounting also functions as a tool for control and evaluation. Through accounting, organizations can monitor financial performance regularly and make necessary adjustments to achieve business objectives. Therefore, understanding accounting helps organizations maintain their financial health and prevent bankruptcy. Accounting knowledge is important in fulfilling legal and tax obligations. Failure to meet these obligations can result in significant legal sanctions and fines, ultimately harming the company. This study aims to analyze the performance differences of employees involved in the accounting process within a company. From the study's sample analysis, it was proven that there are no significant performance differences in accounting understanding between male and female workers

GREEN ACCOUNTING: IMPLEMENTATION IN INDONESIA, INDIA DAN YORDANIA

Anggun Permata Husda, Muhammad Haldy, Asron Saputra — Fri, 20 Dec 2024 00:00:00 +0000

Understanding the actual environmental impact of businesses and assisting in the implementation of corrective measures to enhance societal value are two major advantages that green accounting offers to the idea of economic welfare. A comparative study is used as the research approach to compare how green accounting is being implemented in India, Jordan, and Indonesia. Comparative results of the adoption of green accounting in Indonesia India & Jordan were obtained through data analysis conducted through a literature study. These results indicate that the three countries are at varying stages of progress. For example, (1) India: More advanced in the implementation of green accounting, with many large companies adopting this practice and strong government support. (2) Indonesia: Still in the early stages of development, with a number of big businesses implementing green accounting and government regulations in place. (3) Jordan: The application of green accounting is still in its infancy, and numerous obstacles need to be addressed.