Journal of Trends Economics and Accounting Research

Pengaruh Tingkat Kesehatan Bank melalui Metode RGEC terhadap Nilai Perusahaan pada Bank yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024

Ananda Dwi Maulidiah — 2025-09-01

The PBV of the banking sector listed on the Indonesia Stock Exchange (IDX) experienced a significant decline from 2020 to 2024. This decline in PBV serves as the basis for this study to gain a deeper understanding of the causes behind the decrease in firm value in the banking sector, as well as to examine the effect of implementing the RGEC method on firm value, which can be applied to help the banking sector maintain profitability amid industry pressures. This study aims to examine the effect of bank health level using the RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital) on the firm value of banks listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research covers the banking sector listed on IDX with a total sample of 43 banks over five years of observation, resulting in 215 panel data. The independent variables consist of Non-Performing Loans (NPL), Good Corporate Governance (GCG) proxied by institutional ownership, managerial ownership, and audit committee, Return on Assets (ROA), and Capital Adequacy Ratio (CAR). The dependent variable, firm value, is proxied by Price Book Value (PBV). The analysis method used is multiple linear regression with the assistance of SPSS 26. The results indicate that NPL has a negative and significant effect on firm value. GCG has no significant effect on firm value. Meanwhile, ROA and CAR have positive and significant effects on firm value. These findings suggest that credit risk, profitability, and capital are the main factors influencing the firm value of banks from an investor's perspective.

Strategi Penanggulangan Dampak Pembangunan Jalan Tol Terhadap Sosial dan Ekonomi Masyarakat Lokal

Daud Em Paulia — 2025-09-01

This research is based on the construction of the Probolinggo–Banyuwangi (Probowangi) toll road, part of which passes through Sentong Village, Krejengan District, Probolinggo Regency. The project is a national infrastructure megaproject aimed at connecting Kraksaan (Probolinggo) to Ketapang (Banyuwangi) in East Java. While it offers benefits such as improved accessibility and economic opportunities, the construction also brings negative impacts to local communities, including the conversion of productive land, disruption of livelihoods, damage to local infrastructure, as well as social and environmental effects. In response to these issues, this study aims to identify and analyze strategies to mitigate the social and economic impacts of toll road development on local communities, using Krejengan District as a case study. The research method used is field research with a qualitative approach, conducted through observation, interviews, and documentation. Data were collected from interviews with project managers and workers involved in the construction. The findings indicate that mitigation strategies were carried out through participatory approaches and social responsibility. These strategies included providing fair compensation, involving local labor, protecting productive land, and ensuring irrigation systems remain functional. This participatory and socially responsible approach has proven effective in minimizing negative impacts while maintaining a balance between development interests and community welfare.

Optimalisasi Layanan dan Keamanan: Studi Atas Implementasi Mobile Banking di Era Digital

Riyan Andni — 2025-09-01

This research aims to identify challenges in implementing mobile banking services and security at Bank Rakyat Indonesia. The large number of customer complaints has become an encouragement for researchers, with the hope that the results of this research can help improve the quality of mobile banking features to meet customer satisfaction. The research method used is a qualitative method with a field study approach. The research results show that advances in technology and information, especially mobile banking applications, have become significant progress in the banking sector. Mobile banking is a digital financial service in the form of an application that helps bank customers easily carry out banking transactions via smartphone. Using this application makes it easier for customers to carry out transactions anytime and anywhere without having to visit a bank office. However, there are several disadvantages to using this application, such as potential vulnerability to hackers posing as financial institutions, the need for a stable internet network, the risk of data theft, and the need for a sophisticated smartphone. With this, customers don't need to worry, Bank BRI has implemented a guaranteed security system, obtaining approval from the OJK and the Savings Loan Institution (LPS). BRI mobile banking services are also equipped with biometric security technology through the BRImo application, so users can log in to their BRImo account using fingerprints or facial recognition.

Pengaruh Viral Marketing dan Brand Awarness Terhadap Purchase Decision

Vina Islami — 2025-09-01

This study aims to examine the influence of viral marketing and brand awareness on consumer purchase decisions in Indonesia’s e-commerce sector. The research employed an associative quantitative method with a survey approach, distributing closed-ended questionnaires using a Likert scale to 180 respondents. Data were analyzed using the Structural Equation Modeling (SEM) technique based on SmartPLS. The findings indicate that viral marketing has a positive and significant effect on purchase decisions, demonstrating that promotional content disseminated massively through social media is effective in attracting consumer buying interest. Furthermore, brand awareness was also found to have a significant impact on purchase decisions, where a high level of brand awareness strengthens consumers’ tendency to choose a product. The study also reveals that viral marketing indirectly influences purchase decisions through increased brand awareness, which strengthens the brand’s position in consumers’ minds. The significance value for the effect of viral marketing on purchase decisions obtained a p-value of 0.000 < 0.05, indicating a positive and significant relationship. The significance value for the effect of brand awareness on purchase decisions was also p-value 0.000 < 0.05, confirming that brand awareness is essential for involving multiple brands in consumers’ consideration set during the purchase decision process. The significance value for the effect of viral marketing on brand awareness was p-value 0.000 < 0.05. These findings highlight the importance of integrating viral marketing strategies with brand awareness enhancement efforts to improve competitiveness in the e-commerce industry.

Analisis Penurunan Nilai Aset Tetap Terhadap Kinerja Perusahaan

Najwa Haura Lahya — 2025-09-01

GoTo is the result of a merger between Gojek and Tokopedia which has various assets that support its operations and business growth, one of which is fixed assets. Fixed assets are one of the important components in a company's financial balance sheet that affect the company's performance. However, in its operational activities, in 2024, GoTo experienced a drastic decrease in fixed assets of IDR 10.9 trillion or around 20.13% compared to 2023. Therefore, this study is intended to identify whether the decrease in the value of fixed assets that occurred affected the company's performance at PT. GoTo Gojek Tokopedia Tbk. Where the research method used in this study is a descriptive qualitative method, which relies on data collection techniques through literature reviews from several sources and analyzes the data obtained using secondary data types to obtain research results. This study shows that the decrease in the value of fixed assets actually has a positive impact on the performance of PT. GoTo Gojek Tokopedia Tbk. This is marked by a decrease in depreciation expenses from IDR 2.67 trillion to IDR 744 billion, increasing net income, reducing losses experienced and maintaining stable cash flow.

Pengaruh Leverage dan Ukuran Perusahaan Terhadap Kebijakan Dividen Pada Perusahaan Indeks High Dividend 20

Rina Saputeri — 2025-09-01

This This study aims to determine the effect of leverage and company size on dividend policy. The method used in this study is panel data regression, and purposive sampling was used in data collection. The main population in this study consists of companies listed on the High Dividend 20 Index, totaling 38 companies, with a sample size of 32 companies. The study period spans from 2018 to 2023, resulting in 192 observations. In this study, dividend policy is measured using the Dividend Payout Ratio (DPR), leverage using the Debt to Equity Ratio (DER), and company size measured using Size. The results of this study indicate that leverage has a positive and significant effect on dividend policy, and company size has a negative and significant effect on dividend policy.

Pengaruh Kualitas Produk, Citra Merek, dan Kepercayaan Merek Terhadap Loyalitas Pelanggan

Mhd Rizki Hidayat — 2025-09-01

This study aims to determine the effect of product quality on customer loyalty partially. To determine the effect of brand image on loyalty partially. To determine the effect of product quality on customer loyalty partially. To determine the effect of product quality, brand image and trust on customer loyalty simultaneously. The analysis method in this study is to use primary data in the form of distributing questionnaires. The population in this study were Dayasa Coffee Rantauprapat customers with a sample of 96 respondents. Data analysis used SPSS Version 23, through validity tests, reliability tests, normality tests, heteroscedasticity tests, multicollinearity tests, multiple linear regression, T tests, F tests, and coefficients of determination. The results showed that the influence of product quality, brand image and brand trust partially had a significant effect on customer loyalty. In addition, the results of the study also show that product quality, brand image and brand trust have a simultaneous effect on customer loyalty, because the brand image variable has the most value on customer loyalty of Dayasa Coffee Rantauprapat, so researchers are more concerned with improving the taste of Dayasa Coffee Rantauprapat's flagship product to better enhance an attractive brand image. Researchers are also expected to expand the brand image variable and can add variables that are not in this study such as Price, Beauty Influencer, Live Streaming, so that in the future they can achieve customer loyalty.

Analisis Good Corporate Governance dan Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan

Riyana Farida — 2025-09-01

This study aims to determine the influence of the board of directors, audit committee, independent commissioners, managerial ownership, and Corporate Social Responsibility on the financial performance of companies listed on the IDX-MES BUMN 17 for the 2021-2023 period. The population in this study is all companies listed on the IDX-MES BUMN 17 during the 2021-2023 period. This study uses a sampling technique, namely the purposive sampling method by taking samples from the population, selected companies that meet the criteria to be sampled as many as 16 companies, the data used in this study is secondary data obtained from the annual reports and sustainability reports of each company. The results of this study indicate that the board of directors has a significant negative effect on financial performance based on a coefficient value of -0.007 with a significance value of 0.034. The audit committee, independent commissioners and Corporate Social Responsibility (CSR) have a positive and significant effect on the company's financial performance based on a significance value <0.05. Meanwhile, managerial ownership does not affect financial performance based on a regression coefficient of 1.825 with a significance value of 0.587.

Pengaruh Kualitas Produk dan Pelayanan Terhadap Keputusan Pembelian

Khayru Aqillah — 2025-09-01

D’Celup Chicken Crispy is a well-known fried chicken culinary brand in Indonesia, recognized for its crispy fried chicken and diverse sauce options that attract consumers. In this context, the company must be able to observe consumer behavior that influences purchasing decisions as part of its marketing efforts. Therefore, this study aims to examine the influence of product quality and service quality on purchasing decisions, with active customers of D’Celup Chicken Crispy Medan as the research object. The research was conducted at six branch locations of D’Celup Chicken Crispy in Medan City, from May 28, 2025, to June 8, 2025. This study employed a quantitative descriptive research method. Sampling was carried out using purposive sampling to target respondents who met the criteria, drawn from a population of 58 using the Slovin formula. Data were collected through questionnaires and analyzed using multiple linear regression. The analytical tool used was IBM SPSS Statistics 26. The findings reveal that both product quality and service quality have a positive and significant effect on purchasing decisions simultaneously. Furthermore, it is also proven that product quality has a positive and significant effect on purchasing decisions, as does service quality.

Pengaruh Strategi Promosi dan Harga terhadap Kepuasan Pelanggan pada UMKM Kuliner

Azizah Mutiara — 2025-09-18

This study aims to analyze the influence of promotional and pricing strategies on customer satisfaction and their impact on customer satisfaction at the Mie Ayam Mamak Bayu culinary MSME located in Deli Serdang Regency, North Sumatra. The research problem stems from the fluctuation in the number of customers despite the implementation of certain promotions and pricing. The research approach used is quantitative with a survey method. Primary data were collected by distributing questionnaires to 30 active customers selected by purposive sampling. The data analysis technique used multiple linear regression through SPSS software. The results of the F test showed that promotional and pricing strategies simultaneously had a significant effect on customer satisfaction (F = 19.610; p = 0.000). Partially, promotional strategies (t = 2.745; p = 0.010) and prices (t = 3.129; p = 0.004) had a positive and significant effect on customer satisfaction. Customer satisfaction was also proven to significantly influence consumer satisfaction (t = 5.712; p = 0.000). These findings indicate that effective promotions and appropriate prices can shape customer satisfaction and loyalty. This research provides strategic recommendations for MSMEs to design targeted promotions and prices to increase business competitiveness.

Pengaruh Kinerja Keuangan Dan GCG Terhadap Financial Distress Pada Perusahaan Sektor Energi yang Terdaftar di BEI Tahun 2020-2023

Flower Indah Pratama — 2025-09-30

The growth of power generation in Indonesia has seen a 72% increase in capacity over the past decade, reflecting significant improvements in Indonesia's energy sector. In addition, commodity price fluctuations and high investment needs require companies in the energy sector to effectively manage financial risks well through optimal financial performance and good corporate governance implementation. This study aims to determine the effect of financial performance proxied by (ROA and DER) and good corporate governance proxied by (independent commissioners and institutional ownership) on financial distress in energy sector companies listed on the Indonesia Stock Exchange for the period 2020-2023. This study uses quantitative statistical methods with multiple linear regression approaches through the SPSS program. The study findings indicate that financial performance proxied by ROA and DER partially affects financial distress, each with a significance value of 0.000. Conversely, partially, good corporate governance proxied by independent commissioners produced a sig value of 0.358 and institutional ownership proportion with a sig value of 0.589, indicating that both indicators did not affect financial distress in energy sector companies listed on the IDX for the 2020-2023 period. However, simultaneously, financial performance and good corporate governance have an impact on financial distress in energy sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period with a sig value of 0.000 and an adjusted R Square value of 87.9%.

Peran Artificial Intelligence dalam Mitigasi Risiko Transaksi Mobile Banking: Tinjauan Governansi dan Etika Data

Erni Wiriani — 2025-09-30

The advancement of Artificial Intelligence (AI) technology has brought significant transformation in the digital banking sector, particularly in mobile banking services. One of the main challenges in this development is the increasing risk of suspicious transactions, including fraud and data misuse. This study aims to analyze the role of AI in mitigating the risks of suspicious transactions while reviewing the accompanying aspects of data governance and ethics. Using a qualitative approach through literature review and a case study at Bank Syariah Indonesia, Aceh Timur branch, which has implemented an AI-based fraud detection system, research data were obtained from the analysis of internal bank documents, in-depth interviews with IT staff and compliance managers, as well as observations of mobile banking operational processes. The findings indicate that AI is capable of enhancing both speed and accuracy in detecting unusual transaction patterns in real time. However, the effectiveness of AI implementation highly depends on sound technology governance, strict data protection policies, and the system’s alignment with ethical principles and transparency. In addition, the success of risk mitigation is also determined by the ability of financial institutions to maintain algorithm accountability and ensure the absence of bias in automated decision-making. This study emphasizes the importance of synergy between technological innovation and strong governance principles to create a safe, trustworthy, and equitable digital financial system. Recommendations are provided to strengthen internal banking policies related to algorithm auditing, customer data protection, and digital ethics training for AI system developers.

Implementasi Sistem Manajemen Mutu ISO 9001:2015 Untuk Pencapaian Kinerja Unggul di Organisasi

Syaipul Bachren — 2025-09-30

This study aims to analyze the role of implementing the ISO 9001:2015 Quality Management System in achieving superior organizational performance measured through the Baldrige Excellence Framework (BEF). The research employs a qualitative literature review approach, examining scientific and official standard sources from 2021 to 2025. Data analysis is carried out descriptively and critically, evaluating the alignment of ISO 9001:2015 principles—such as the process approach, Plan-Do-Check-Act (PDCA) cycle, and risk-based thinking—with BEF performance assessment categories including leadership, strategy, customers, workforce, operations, and results. Findings indicate that organizations consistently implementing quality management systems better satisfy BEF criteria, significantly enhancing operational efficiency, customer satisfaction, and competitiveness. The integration of ISO 9001:2015 with BEF also fosters a strong culture of continuous improvement and innovation within organizations. The study concludes that a structured, in-depth Quality Management System serves as an effective strategy for organizations aiming to thrive and excel amid dynamic, complex business environments.

Analisis Perlakuan Biaya Lingkungan pada Puskesmas Tanggetada: Perspektif Akuntansi Lingkungan

Jumliana Jumliana — 2025-09-30

This study aims to analyze the enviromental cost tretment at the Tanggetada Health Center, Kolaka Regency, within the framework of environmental accounting. The research employed a qualitative approach with a descriptive method. Data were collected through observation, in-depth interviews with the head of the health center and financial staff, as well as documentation of operational reports. The findings indicate that Tanggetada Health Center has implemented several enviromental cost managment practices, particularly in medical and non-medical waste management. However, these costs have not been classified separately in the financial statementes but are still merged with general operational costs. This reduces the transparency and accountability of financial statement to evaluate the effectiveness of environmental programs. This study emphasizes the importance of separate recording of environmental costs to support transparency, public accountability, and sustaindable development goals. In addition, this study provides practical implications for local goverments as a basis for drafting technical regulations, as well as academic contributions to enrich the literature on environmental accounting in the health sector. Therefore, this study is not only relevant for Tanggetada Health Center but also serves as a reference for other health institutions in integrating environmental accounting to support transparency, accountability and organizational sustainbility.

Analisis Sistem Informasi Penggajian Pegawai Instansi Pemerintah Daerah

Nurhalisa Wahab — 2025-09-30

This researchh aims to analyze the implementation of the accounting informatiion system for employee payroll at the BKKBN Office in Watubangga District, Kolaka Regency. The main focus of the research is to compare the payroll system of civil servants (PNS), which is already digital-based, with that of honorary staff, which is still processed manually.The researcch method used is qualitative, with data collection techniques including observation, interviews, and documentation. The findings reveal that the payroll of civil servants is managed in a structured manner through a centrally integrated system using a digital attendance application (Evisum). Meanwhile, the payroll system for honorary employees still relies on manual attendance and conventional salary calculations by administrative staff. This manual system has weaknesses that may lead to delays, recording errors, and a lack of transparency.Based on these findings, it is recommended that the BKKBN Office of Watubangga develop a simple payroll information system specifically for honorary staff and conduct technical training for administrative personnel to ensure a more efficient and accountable payroll process. This study is expected to serve as an evaluation tool and contribute to the development of accounting information systems in regional government agencies.

Pengaruh Fasilitas Kerja, Gaya Kepemimpinan dan Motivasi Kerja Terhadap Kinerja Karyawan

Nabila Anisah Putri — 2025-09-30

The influence of work facilities, leadership style, and work motivation on employee performance at CV Sebelas Saudara Sejahtera is the objective of this study. By using quantitative primary data, the analysis procedures of this study include normality test, multicollinearity, heteroscedasticity, t-test, F-test, and significance coefficient. In this study, a questionnaire serves as an instrument for collecting data. and the number of valid data successfully collected from respondents is 40. Total sampling, which is a nonprobability sampling method, is used for this study in terms of sampling. SPSS is a statistical data processing software tool used to analyze the data in the study. The research findings show that the variable of work facilities does not have an impact on employee performance, this indicates that even though work facilities are available, it does not directly improve the performance of CV Sebelas Saudara Sejahtera employees. Meanwhile, the variables of leadership style and work motivation have an impact on employee performance at CV Sebelas Saudara Sejahtera. This means that the way leaders lead and the company's ability to motivate employees play an important role in encouraging work improvement. An effective leadership style can create a conducive work environment, while high work motivation encourages employees to be more productive and committed to their duties. For the F test, the significance value is 0.000, which is smaller than 0.05, so work facilities, leadership style, and work motivation simultaneously affect the performance of CV Sebelas Saudara Sejahtera Tangerang employees. The coefficient of determination (R²) value of 0.717 or 71.7% indicates that 71.7% of the variation in changes in employee performance can be explained by variations in work facilities, leadership style, and work motivation. This shows that although work facilities are not individually significant, in the context of a combination of other factors, the presence of work facilities still contributes to improving overall performance.