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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Keuangan dan Perbankan Jurnal Riset Akuntansi dan Keuangan AFRE Accounting Financial Review Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) JURNAL MANAJEMEN (EDISI ELEKTRONIK) International Journal of Social Science and Business Bantenese Jurnal Pengabdian Masyarakat Perspektif Akuntansi Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Jurnal Manajemen dan Kewirausahaan
Samuel Martono
Universitas Kristen Satya Wacana
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH CAPITAL ADEQUACY RATIO, NON-PERFORMING FINANCING, FINANCING TO DEPOSIT RATIO DAN RASIO BIAYA OPERASIONAL DENGAN PENDAPATAN OPERASIONAL TERHADAP RETURN ON ASSET SEBAGAI INDIKATOR PROFITABILITAS Martono, Samuel; Rahmawati, Nurul
International Journal of Social Science and Business Vol 4, No 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i1.23141

Abstract

This study aims to examine the effect given by Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Financing to Deposit Ratio (FDR) and Operating Income and Operating Expense Ratio to Return on Asset as Profitability Indicator. Data population are Indonesian Sharia Banks listed in Indonesia Stock Exchange during period 2013-2017, and obtained 11 sharia banks as the total sample are 55 samples by using purposive sampling method. Multiple regression analysis models is used in this study. The results are as follows: there are no effect given by CAR, NPF, FDR to ROA but there is partial effect given by Operating Income and Operating Expense Ratio.
Fundamental and Macroeconomic Factors on Manufacturing Companies’ Stock Returns Pratiwi, Siska Gita; Robiyanto, Robiyanto; Martono, Samuel
International Journal of Social Science and Business Vol 5, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i1.29605

Abstract

Investments are made to obtain future benefits. Stocks are one of the most popular investments in the capital market. The advantage that can be obtained from the stock investment is stock returns, where the returns obtained can be positive or negative. This study aims to analyze the influence of fundamental and macroeconomic factors on stock returns of manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2019. This study used secondary data and the sample of this research was 37 manufacturing companies obtained through the purposive sampling method with panel regression as the data analysis. The results showed that the fundamental factors that affect stock returns are Price to Book Value (PBV), while the Debt to Equity Ratio (DER) and Price to Earnings Ratio (PER) do not affect manufacturing stock returns. Some macroeconomic factors such as inflation, the BI Rate, and changes in world oil prices proved to not affect the stock returns of manufacturing companies. This research implies that manufacturing companies need to pay attention to Price to Book Value (PBV) in determining stock returns.
Financial Risk and Performance of National Private Foreign Exchange Commercial Bank: Moderating Effects of Bank Size Chintya Olivia; Apriani Dorkas Rambu Atahau; Samuel Martono
Jurnal Keuangan dan Perbankan Vol 26, No 1 (2022): January 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v26i1.6268

Abstract

This study aims to analyze the effect of risk on financial performance and the moderating effect of bank size on the relationship between risk and financial performance. This study uses seven Foreign Exchange National Private Commercial Banks listed on the IDX 2015-2019 as the samples. The analytical method used is a panel data regression model with STATA 16.0 software. Empirical results show that liquidity and credit risk have no effect on financial performance. Market risk has a significant positive effect on financial performance while operational risk has a significant negative effect on financial performance. Bank size  moderate the effect of liquidity and credit risk on financial performance but failed to moderate the effect of market and operational risk on financial performance. These findings imply that national foreign exchange private commercial banks listed on the IDX for the 2015-2019 period should pay attention to the market and liquidity risks as those risks affect banks’ profitability, especially for large banks.
Taxpayer Compliance, Trust, and Power Theresia Woro Damayanti; Samuel Martono
Jurnal Keuangan dan Perbankan Vol 22, No 2 (2018): April 2018
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.332 KB) | DOI: 10.26905/jkdp.v22i2.1580

Abstract

Self-assessment system as adopted in Indonesia, focusing on taxpayer awareness. Therefore trust should be the spearhead of tax compliance rather than power. This study aims to examine how trust and power play a role in improving tax compliance by the slippery slope framework. Method of data collection in this research surveys in Central Java. The sampling technique is a multi-stage sampling that combines stratified random sampling and convenience sampling. Data has been collected from October 2015-April 2016, and 242 instruments were collected (86.4 percent response rate). By using multiple regression tests, the results of this study indicate that trust and power both simultaneously and partially affect tax compliance. Based on the coefficient different test, power has a greater impact than trust in creating tax compliance. This means that the compliance created in Indonesia is mandatory compliance that denies from self-assessment system that based on voluntary compliance.JEL Classification: H26; G41DOI: https://doi.org/10.26905/jkdp.v22i2.1580
Evaluasi Mutu Layanan Pendidikan Tinggi Samuel Martono
JEMAP Vol 4, No 1: April 2021
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v4i1.2893

Abstract

Penelitian ini bertujuan untuk mengevaluasi kualitas layanan layanan yang diberikan oleh program akuntansi sebagai bagian dari perguruan tinggi dari perspektif mahasiswa. Sampel dalam penelitian ini adalah 136 mahasiswa tahun pertama. Data harapan dan persepsi siswa diperoleh melalui penyebaran kuesioner online, kemudian akan diuji dengan menggunakan Wilcoxon Test. Hasil penelitian menunjukkan bahwa terdapat gap kualitas negatif pada dimensi tangibles, reliability, empathy dan assurance serta terdapat gap kualitas positif pada dimensi responsiveness. Selain itu, dimensi tangibles merupakan yang terpenting tetapi belum dapat dipenuhi.
Efek Keputusan Pendanaan terhadap Nilai Perusahaan: GCG sebagai Variabel Moderasi Lorensia Fidelia Charita; Apriani Dorkas Rambu Atahau; Samuel Martono
AFRE (Accounting and Financial Review) Vol 4, No 2 (2021): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v4i2.6137

Abstract

This study aims to examine the effect of funding decisions on firm value with Good Corporate Governance as a moderating variable. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX). Using purposive sampling method with a total sample of 160 companiesduring 2016-2019 periods, the data were analyzed with panel data regression. The findings shows that the funding decision negatively affect the firm value, while GCG failed to moderate the effect of funding decision on firmvalue. It implies that firms need to optimize their level of debt to boost the value of the firms.Investors see that the company has not been able to manage debt to improve the firm's performance properly. So that an increase in debt will tend to reduce the value of the firms.DOI: https://doi.org/10.26905/afr.v4i2.6137
Pengaruh Struktur Modal Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Mediasi Nathaniel Pamela Santosa; Apriani Dorkas Rambu Atahau; Samuel Martono
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 2 (2022): Jurnal Riset Akuntansi dan Keuangan. Agustus 2022 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v10i2.37971

Abstract

Penelitian ini bertujuan untuk menguji pengaruh langsung dan tidak langsung struktur modal terhadap nilai perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama 2016-2019. Regresi data panel digunakan untuk menganalisis data. Hasil penelitian menunjukkan bahwa nilai perusahaan dipengaruhi oleh profitabilitas tetapi tidak dipengaruhi oleh struktur modal. Selain itu, profitabilitas mampu memediasi pengaruh struktur modal terhadap nilai perusahaan. Penelitian ini menyiratkan bahwa perusahaan dapat mempertimbangkan pengaruh tidak langsung struktur modal terhadap profitabilitas dalam rangka meningkatkan nilai perusahaan.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MENGGUNAKAN FINTECH LENDING Samuel Martono
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 10, No 3 (2021): Jurnal Ekonomi Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.305 KB) | DOI: 10.26418/jebik.v10i3.45827

Abstract

ABSTRACTThis study aims to examine the determinants of the developed Technology Acceptance Model (TAM) framework. The author used stratified random sampling, and data collection used a survey method. The analysis technique used is multiple regression analysis and path analysis using the IBM SPSS 25 software. The results show that perceived ease of use and perceived risk do not influence attitude towards fintech lending. In contrast, perceived usefulness, relative advantage, and perceived cost influence it, and attitude influences intention to use fintech lending behavior. Moreover, the attitude has a partial mediation role only in the relationship between perceived usefulness and relative advantage to fintech lending using intention. These results support the original model of TAM that states perceived ease of use has a nonsignificant effect on attitude towards using behavior. It suggested that financial technology services foster users to use fintech lending through various ways to tell it is easy enough to use and able to protect users' secure data and information. This study also contributes to giving more empirical evidence for other variables to modify and develop the Technology Acceptance Model.JEL : G23, G41, G51. Keywords : Technology Acceptance Model, financial technology, lending. ABSTRAKPenelitian ini bertujuan untuk menguji faktor-faktor pada kerangka kerja yang merupakan pengembangan dari Technology Acceptance Model (TAM). Peneliti menggunakan metode stratified random sampling dan pengumpulan data dilakukan dengan menggunakan metode survey. Teknik analisis yang digunakan adalah uji regresi berganda dan uji jalur dengan bantuan perangkat lunak IBM SPSS 25. Hasil penelitian menunjukkan bahwa perceived ease of use dan perceived risk tidak memberikan pengaruh pada sikap terhadap fintech lending. Sebaliknya, perceived usefulness, relative advantage dan perceived cost justru memberikan pengaruh, serta sikap memberikan pengaruh terhadap minat untuk menggunakan fintech lending. Lebih lanjut, sikap memilki mediasi parsial hanya pada hubungan antara perceived usefulness dan relative advantage terhadap minat untuk menggunakan fintech lending. Hasil penelitian ini mendukung model awal TAM yang menyatakan bahwa perceived ease of use memberikan pengaruh yang tidak signifikan terhadap sikap untuk menggunakan. Disarankan bagi penyedia jasa keuangan berbasis teknologi untuk mendorong pengguna fintech lending melalui berbagai langkah untuk menyampaikan kemudahan penggunaan dan fintech mampu melindungi data dan informasi pengguna yang bersifat rahasia. Penelitian ini juga berkontribusi untuk memberikan bukti empiris pada berbagai variabel yang digunakan untuk memodifikasi dan mengembangkan Technology Acceptance Model.
Factors Affecting Audit Quality of BPKP – Central Java Chapter David Adechandra Ashedica Pesudo; Camelia Idriana Kurniadi; Samuel Martono; Gracella Theotama; Jean Stevany Matitaputty
Perspektif Akuntansi Vol 6 No 1 (2023)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v6i1.p56-73

Abstract

This research aims to analyze the influence of machiavellianism, competency and motivation toward audit quality. This study uses a quantitative approach by using questionnaires that was distributed to 50 respondents to gather primary data. Respondents for this research are auditors at Badan Pengawasan Keuangan dan Pembangunan (BPKP) – Central Java Chapter. Research data was analyzed by using multiple linear regression analysis. The results show that (1) machiavellianism has negative effect on audit quality, (2) competence has positive effect on audit quality and (3) motivation has no effect on audit quality.
DEVELOPING A SUSTAINABLE TOURISM VILLAGE MODEL: AN EXPLORATORY STUDY Lieli Suharti; Hani Sirine; Samuel Martono
Jurnal Manajemen dan Kewirausahaan Vol. 25 No. 1 (2023): MARCH 2023
Publisher : Management Study Program, Faculty of Business and Economics, Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jmk.25.1.63-82

Abstract

Studies on sustainable tourism villages (STV) development highlighted the role of community-based tourism (CBT) and social entrepreneurship (SE). Previous studies mostly focused on com­mu­ni­ty and social entrepreneurship but neglected tourism management, which became the research gap of this study. The aim of this study was to investigate the contributions of CBT, SE, and tourism management in sustaining a tourism village. This study used a qualitative method, so the data were collected through focus group discussions and in-depth interviews with key players of Kaki Langit Mangunan Tourism Village, Yogyakarta. The results showed that the involvement and integration of CBT and SE were crucial in achieving STV. Finally, STV also required professionalism in ma­na­gement.
Co-Authors Apriani Dorkas Rambu Atahau Camelia Idriana Kurniadi Chintya Olivia David Adechandra Ashedica Pesudo Gracella Theotama Hani Sirine Jean Stevany Matitaputty Lieli Suharti Lorensia Fidelia Charita Mu'amar Andi Karunianto Nathaniel Pamela Santosa NURUL RAHMAWATI Obi Sepanya Napitupulu Orlando Samuel Tejanagara Pratiwi, Siska Gita Robiyanto Robiyanto Robiyanto, Robiyanto Stanislaus Kostka Wiyar Galih Ovika Theresia Woro Damayanti Trivena Febrynanda Tunggul Wibisono Priambudi Yuvica Lara Rovantiane Adicondro