Jurnal Activa

PENGARUH DANA PIHAK KETIGA, CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN, DAN RETURN ON ASSETS TERHADAP PENYALURAN KREDIT PADA BANK UMUM YANG TERDAFTAR DI BEI TAHUN 2015-2022

2025-09-26T09:42:51+07:00

The purpose of this study was to determine the effect of third party funds, capital adequacy ratio, non-performing loans, and return on assets on lending to commercial banks listed on the IDX in 2015-2022. This study uses a tool in the form of computer software program IBM SPSS Statistics 20. The findings from the results of this study are that the Third Party Funds variable partially has a significant effect on Credit Distribution, the Capital Adequacy Ratio variable partially does not have a significant effect on Credit Distribution, Non-Performing Loans variable partially has a significant effect on Credit Distribution and Return On Assets variable partially has no significant effect on Credit Distribution. Variable Third Party Funds, Capital Adequacy Ratio, Non Performing Loans, and Return On Assets simultaneously have a significant effect on Credit Distribution.

ANALISIS PENGGUNAAN METODE PENILAIAN PERSEDIAAN PADA KANTOR PT. AIRINDO SAKTI SAMARINDA

2025-10-10T16:04:44+07:00

This study aims to analyze the differences in inventory calculation results using the FIFO, LIFO, and Average methods for spare parts at PT. Airindo Sakti Samarinda, as well as their impact on COGS and ending inventory. The method used is quantitative descriptive with data on purchase and sales transactions during the research period. The results show that the FIFO method produces COGS of Rp 109,281,660 and ending inventory of Rp 81,665,952; LIFO resulted in COGS of Rp 109,915,268 and ending inventory of Rp 81,049,144; while Average resulted in COGS of Rp109.448.558 and ending inventory of Rp81.515.853. FIFO tends to result in a low COGS and high ending inventory, LIFO results in a high COGS and low ending inventory, while Average provides the most stable results with the highest ending inventory. It is concluded that the selection of inventory valuation methods affects financial statements. The Average method is recommended because it is stable and compliant with Indonesian accounting standards.

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2024

2025-10-10T08:04:03+07:00

This research aims to determine the influence of Company Growth, Company Size, Profitability, Leverage, Independent Commissioner and Audit Committee on Corporate Social Responsibility (CSR) disclosure in Mining companies listed on the Indonesia Stock Exchange in 2021-2024. The type of research used is quantitative. With secondary data obtained from the IDX website and the official website of each company. The data used are audited annual reports and sustainability reports from 2021-2024. The data analysis technique used is multiple linear regression. The result of this study indicate that partially Company size and Profitability have a positive and significant effect on CSR Disclosure, Company Growth and Leverage have a negative and significant effect on CSR Disclosure, Independent Commissioners and Audit Committee have a negative and significant effect on CSR Disclosure.

PENGARUH FAKTOR INTERNAL TERHADAP HARGA SAHAM PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI 2020-2024)

2025-10-14T12:33:20+07:00

This study aims to analyze the influence of internal corporate factors on stock prices in the mining sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The internal factors examined include liquidity ratio represented by the Current Ratio (CR), profitability through Return on Equity (ROE) and Earnings Per Share (EPS), and capital structure through the Debt to Equity Ratio (DER). This research employs a quantitative approach using multiple linear regression analysis, preceded by classical assumption testing to ensure the validity of the estimation model. The population includes 62 mining companies listed on the IDX, with sample selection conducted using purposive sampling based on specific criteria. The simultaneous (F-test) results indicate that the four independent variables collectively have a significant effect on stock prices. The partial (t-test) results show that ROE and EPS have a significant individual influence, while CR and DER demonstrate varying effects depending on the financial characteristics of each entity. The coefficient of determination (R²) suggests that these internal factors provide a strong explanatory power for stock price variations, although external factors also influence stock price dynamics. These findings offer important implications for corporate management to enhance internal financial performance as a strategic tool for increasing market value, and for investors in evaluating investment feasibility based on fundamental indicators.

PENGARUH PERSEPSI KEMUDAHAN, MANFAAT, KEAMANAN DAN SOCIAL INFLUENCE TERHADAP MINAT MENGGUNAKAN M-BANKING BSI (BYOND) PADA NASABAH GENERASI Z DI KOTA SAMARINDA

2025-10-10T08:21:00+07:00

Technological developments have pushed banking into the digital era, enabling financial institutions to provide more effective and quality services to customers. This study aims to analyze the influence of perceived ease of use, benefits, security, and social influence on the interest in using BSI m-banking. This study uses primary data from 110 BSI customer respondents in Samarinda measured using a liket scale. The type of research used is a quantitative research model. The data analysis method uses a multiple linear regression analysis model. The results show that benefits have a significant influence on the interest in using BSI m-banking, with a calculated t value (2.621) greater than the t table (1.982) and a significance value of 0.10 < 0.05. Conversely, perceived ease of use, security, and social influence do not have a significant influence. This is evident from the calculated t value of each variable which is smaller than the t table (1.982) and a significance value greater than 0.05. Simultaneously, the F-test results show that the four variables, namely perceived ease, benefits, security, and social influence, together have a significant influence on the interest in using BSI m-banking. The calculated F-value (16.913) is much greater than the F-table (2.46). Based on the R2 test, the contribution of these four variables to the interest in using BSI m-banking (BYOND) among Generation Z customers in Samarinda City is 39.2%. The remaining 60.8% is explained by other variables outside the research model.

PENGARUH KUALITAS PELAYANAN, PERSEPSI MANFAAT, DAN KEMUDAHAN TERHADAP KEPUASAN NASABAH BERTRANSAKSI (Studi Kasus Pada Bank Kaltimtara) DI KOTA SAMARINDA

2025-10-10T08:23:37+07:00

This study aims to determine the effect of service quality, perceived benefits and convenience on customer satisfaction in transactions at Bank Kaltimtara. This study uses primary data obtained through distributing questionnaires to Bank Kaltimtara customers measured by a Likert scale. The data analysis techniques used are Validity Test and Reliability Test and Hypothesis testing consisting of Partial Test (t Test), Simultaneous Test (F Test) and Determination Coefficient () using testing tools in the form of IBM SPSS Statistics version 27 data processing program. The type of research is a quantitative research model. The data analysis method uses a multiple linear regression analysis model. The number of research samples is 160 respondents. The results of the study are (1) service quality has an influence on customer satisfaction, (2) perceived benefits have an influence on customer satisfaction, (3) convenience has an influence on customer satisfaction, (4) Simultaneously, the variables of service quality, perceived benefits, and convenience have a significant positive effect on customer satisfaction at Bank Kaltimtara.

PENGARUH HARGA, KUALITAS PELAYANAN, NILAI PELANGGAN, DAN SISTEM PEMBAYARAN TERHADAP KEPUASAN PELANGGAN JASA TRANSPORTASI MAXIM PADA MAHASISWA AKUNTANSI POLITEKNIK NEGERI SAMARINDA

2025-10-14T08:45:48+07:00

Despite the rapid increase in Maxim users and the app's high ratings on the Google Play Store, a number of customer complaints remain. These include uncertain fares that frequently change, inconsistent service quality such as driver delays, inadequate vehicle condition and safety features, and limited payment options that are not fully flexible. This situation creates a mismatch between customer expectations and actual experiences, potentially reducing user satisfaction and loyalty. This study aims to determine the effect of price, service quality, customer value, and payment system on customer satisfaction at Maxim transportation services among accounting students at Samarinda State Polytechnic. Primary data was collected through an online questionnaire with a Likert scale distributed to 91 respondents who had used Maxim services. The analysis method used multiple linear regression with the help of SPSS 27. The results showed that the variables of price, service quality, customer value, and payment system have a positive and significant effect on customer satisfaction, both partially and simultaneously. These findings indicate that Maxim customer satisfaction can be improved by considering price affordability, service quality, customer value received, and ease of payment system.

FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT NASABAH GADAI EMAS DI PT. PEGADAIAN CP MARTADINATA SAMARINDA

2025-10-10T08:27:28+07:00

This study aims to identify the factors that influence the interest of gold pawnshop customers at PT. Pegadaian CP Martadinata Samarinda, both partially and simultaneously. The data collection method used a questionnaire measured with a Likert scale. The total sample consisted of 152 respondents using the Simple Random Sampling method. The analysis tools employed were instrument tests, classical assumption tests, and hypothesis tests including multiple linear regression analysis, t-test, f-test, correlation coefficient test, and determination coefficient test, using the Statistical Product And Service Solutions (SPSS) software. The results indicate that partially, the variables promotion, service quality, and appraisal value have a positive and significant effect, whereas the location variable does not have a positive and significant effect on customer interest. Simultaneously, the variables promotion, location, service quality, and appraisal value have a positive and significant effect on the interest of gold pawnshop customers at PT. Pegadaian CP Martadinata Samarinda.

ANALISIS PERAN AUDIT INTERN, SISTEM PENGENDALIAN INTERNAL, DAN INTEGRITAS TERHADAP PENCEGAHAN KECURANGAN PADA PT.PAMAPERSADA NUSANTARA SITE KPCS

2025-10-13T07:20:09+07:00

This study aims to examine the influence of internal audit, internal control systems, and integrity on fraud prevention at PT Pamapersada Nusantara Site KPCS. The data used in this research is primary data obtained through questionnaires distributed to 48 respondents who are office employees of PT Pamapersada Nusantara Site KPCS. This study employs a quantitative approach with data analysis conducted using SPSS. The analytical tools used include validity testing, reliability testing, and multiple linear regression analysis to test the effect of each variable on fraud prevention.

The results show that internal audit has a positive and significant effect on fraud prevention at PT Pamapersada Nusantara Site KPCS, with a t-value of 2.209 (t-count > t-table, 2.209 > 2.015) and a significance value of 0.032 (< 0.05). Meanwhile, the internal control system has no positive and significant effect, with a t-value of 1.029 (t-count < t-table, 1.029 < 2.015) and a significance value of (0.309 > 0.05). Integrity has a positive and significant effect on fraud prevention, with a t-value of 2.207 (t-count > t-table, 2.207 > 2.015) and a significance value of 0.033 (< 0.05). The R value of 0.750 and R Square of 0.562 indicate that 56.2% of the variation in fraud prevention can be explained by the three variables. The F-test result shows that the regression model is simultaneously significant (F = 18.854; sig = 0.000)..