Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
type: channel
description: metadata
publisher: Gapenas Publisher
language: en-US
publication name: Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
issn: 2797-9733
items: LITERASI KEUANGAN, KONTROL DIRI, DAN KEMUDAHAN AKSES. PENGARUHNYA TERHADAP PERILAKUPEMBELIAN IMPULSIF PADA GEN Z DI KOTA SERANG DENGAN PENGGUNAAN PAYLATER
items: PENGGUNAAN E-WALLET PENGARUHNYA TERHADAP PENGELOLAAN KEUANGAN MAHASISWA GENERASI Z DENGAN LITERASI KEUANGAN SEBAGAI VARIABEL MEDIASI PADA MAHASISWA FEB UNIVERSITAS BINA BANGSA
items: PENGARUH KEAMANAN DATA DAN KEPERCAYAAN NASABAH TERHADAP PENGGUNAAN QUICK RESPONSE INDONESIAN STANDARD (QRIS) PADA MAHASISWA UNIVERSITAS BINA BANGSA KOTA SERANG
items: PENGARUH CAR DAN NPL TERHADAP ROE PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BEI
items: Diversifikasi Portofolio dan Risiko Sistematik terhadap Kinerja Saham Sektor FMCG: Pendekatan Sharpe Ratio dan Treynor Ratio
items: PENGARUH INFLASI DAN NON PERFORMING LOAN (NPL) TERHADAP NET PROFIT MARGIN (NPM) DI PT BANK CENTRAL ASIA TBK PERIODE 2021–2025
items: PENGARUH KEPEMIMIPINAN TRANSFORMASIONAL, MOTIVASI KERJA, DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN DI PT SOA TEKNIK MANDIRI
items: PENGARUH NIM DAN BOPO TERHADAP ROA PADA PERUSAHAAN BANK DIGITAL YANG TERDAFTAR DI BEI
items: PENGARUH NILAI EKSPOR DAN KURS DOLLAR TERHADAP PERTUMBUHAN EKONOMI NASIONAL PERIODE 2016-2025
items: PENGARUH NON PERFORMING LOAN (NPL) DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP RETURN ON ASSETS (ROA) PADA PERBANKAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2025
items: MEKANISME MEDIASI MODERASI KINERJA KARYAWAN: PERAN EFEKTIVITAS KERJA DAN PENGAWASAN KERJA DALAM HUBUNGAN ANTARA KOORDINASI KERJA DAN KEJELASAN PROSEDUR OPERASIONAL STANDAR PADA PT XYZ
items: PENGARUH HARGA MINYAK CRUDE PALM OIL (CPO) DAN HARGA EMAS LOGAM MULIA TERHADAP ANGGARAN NEGARA PERIODE 2020-2025
items: HEDONIC LIFESTYLE DAN PENGGUNAAN E-WALLET TERHADAP KEPUTUSAN KEUANGAN GEN Z DI KOTA CILEGON
items: FINTECH PAYLATER, RISIKO KREDIT, DAN STRUKTUR PENDAPATAN PENGARUHNYA TERHADAP RETURN ON EQUITY (ROE) PADA BANK DIGITAL YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2025
items: PERAN MEDIASI KEPUASAN KERJA PADA PENGARUH SELF-EFFICACY DAN KOMPETENSI TERHADAP KINERJA KARYAWAN INDUSTRI KREATIF DI JABODETABEK
items: https://www.yudishtira.gapenas-publisher.org/index.php/home/article/view/211
items: THE INFLUENCE OF E-CATALOG EFFECTIVENESS, TENDER INFORMATION, AND PRICE DETERMINATION ON CONSTRUCTION PROCUREMENT SERVICES IN THE CITY OF TANGERANG
items: IMPLEMENTASI SISTEM EVALUASI LAPORAN INTEGRASI (SIEVLAPI) DALAM MENDUKUNG TATA KELOLA PELAPORAN PERANGKAT DAERAH DI KOTA TANGERANG
items: PENGARUH LITERASI KEUANGAN DAN PAPARAN MEDIA SOSIAL TERHADAP KEPUTUSAN INVESTASI ASET KRIPTO PADA GEN Z

LITERASI KEUANGAN, KONTROL DIRI, DAN KEMUDAHAN AKSES. PENGARUHNYA TERHADAP PERILAKUPEMBELIAN IMPULSIF PADA GEN Z DI KOTA SERANG DENGAN PENGGUNAAN PAYLATER
type: item
description: This study examines the roles of financial literacy, self-control, and ease of access in explaining impulsive buying among Generation Z users of PayLater in Serang City. A quantitative associative design was applied through a survey of 100 respondents selected using accidental sampling. Data were collected using a five-point Likert questionnaire and analyzed with multiple linear regression after instrument quality and classical assumption testing. The findings indicate that financial literacy does not have a significant effect on impulsive buying. Self-control has a significant negative effect, whereas ease of access has a significant positive effect. Collectively, the three predictors explain a meaningful proportion of variation in impulsive buying behavior. These results suggest that financial knowledge does not automatically translate into prudent consumption when digital credit is highly accessible. Behavioral financial education, stronger self-regulation, transparent service information, and responsible interface design are therefore necessary to reduce unplanned purchases and encourage safer PayLater use among young consumers.
creator: Fajar Ridho Saputra
creator: Pramudi Harsono
creator: Surti Zahra
rights: Copyright (c) 2026 Fajar Ridho Saputra, Pramudi Harsono, Surti Zahra https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-08
publication date: 2026-08-08
volume: 6
number: 2
starting page: 312
ending page: 323
doi: 10.53363/yud.v6i2.199

PENGGUNAAN E-WALLET PENGARUHNYA TERHADAP PENGELOLAAN KEUANGAN MAHASISWA GENERASI Z DENGAN LITERASI KEUANGAN SEBAGAI VARIABEL MEDIASI PADA MAHASISWA FEB UNIVERSITAS BINA BANGSA
type: item
description: <span id="tgtAlignment_0" class="ts-alignment-element" style="color: #000000; font-family: 'Segoe UI Web (West European)', 'Segoe UI', -apple-system, BlinkMacSystemFont, Roboto, 'Helvetica Neue', sans-serif; font-size: 14px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: pre-wrap; background-color: transparent; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;" data-is-focusable="true">The <span id="tgtAlignment_1" class="ts-alignment-element" style="color: #000000; font-family: 'Segoe UI Web (West European)', 'Segoe UI', -apple-system, BlinkMacSystemFont, Roboto, 'Helvetica Neue', sans-serif; font-size: 14px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: pre-wrap; background-color: transparent; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;" data-is-focusable="true">development <span id="tgtAlignment_2" class="ts-alignment-element" style="color: #000000; font-family: 'Segoe UI Web (West European)', 'Segoe UI', -apple-system, BlinkMacSystemFont, Roboto, 'Helvetica Neue', sans-serif; font-size: 14px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: pre-wrap; background-color: transparent; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;" data-is-focusable="true">of <spa…
creator: Syafikah Wijayanti
creator: Pramudi Harsono
creator: Surti Zahra
rights: Copyright (c) 2026 Syafikah Wijayanti, Pramudi Harsono, Surti Zahra https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-08
publication date: 2026-08-08
volume: 6
number: 2
starting page: 268
ending page: 281
doi: 10.53363/yud.v6i2.196

PENGARUH KEAMANAN DATA DAN KEPERCAYAAN NASABAH TERHADAP PENGGUNAAN QUICK RESPONSE INDONESIAN STANDARD (QRIS) PADA MAHASISWA UNIVERSITAS BINA BANGSA KOTA SERANG
type: item
description: . The development of financial technology has encouraged the use of digital payment systems through the Quick Response Indonesian Standard (QRIS). However, data security and customer trust remain important factors that may influence users' decisions to utilize QRIS. This study aims to determine the partial and simultaneous effects of data security and customer trust on QRIS usage among eighth-semester Financial Management and Banking students at Bina Bangsa University. The study employed a quantitative method with an associative approach. The sample consisted of 63 respondents selected through probability sampling. Data were collected using a Likert-scale questionnaire and analyzed using multiple linear regression with SPSS version 27. The results show that data security has a positive and significant effect on QRIS usage, with a t-count of 6.990 > t-table of 1.670 and a significance value of 0.000 < 0.05. Customer trust also has a positive and significant effect, with a t-count of 6.820 > t-table of 1.670 and a significance value of 0.000 < 0.05. Simultaneously, data security and customer trust have a positive and significant effect on QRIS usage, with an F-count of 48.719 > F-table of 2.39 and a significance value of 0.000 < 0.05. The coefficient of determination of 61.9% indicates that the two independent variables explain 61.9% of the variation in QRIS usage, while the remaining 38.1% is explained by other factors outside the study.
creator: Siti Aminatul Wirda Ramdani
creator: Siti Fatonah
creator: Leni Triana
rights: Copyright (c) 2026 Siti Aminatul Wirda Ramdani, Siti Fatonah, Leni Triana https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-08
publication date: 2026-08-08
volume: 6
number: 2
starting page: 496
ending page: 508
doi: 10.53363/yud.v6i2.212

PENGARUH CAR DAN NPL TERHADAP ROE PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BEI
type: item
description: Return on Equity (ROE) of banking companies listed on the Indonesia Stock Exchange experienced fluctuations during the 2018–2025 period. These fluctuations were presumed to be influenced by the level of capital adequacy reflected in the Capital Adequacy Ratio (CAR) and the level of credit risk measured by the Non Performing Loan (NPL) ratio. This study aims to analyze the effect of Capital Adequacy Ratio (CAR) and Non-Performing Loan (NPL) on Return on Equity (ROE) of banking companies listed on the Indonesia Stock Exchange during the 2018–2025 period, both partially and simultaneously. This study employed a quantitative method with an associative approach. The sample was selected using a purposive sampling technique, resulting in six banking companies with a total of 48 observations. Data were analyzed using IBM SPSS Statistics Version 26. The results indicate that Capital Adequacy Ratio (CAR) has a positive and significant effect on Return on Equity (ROE) (t = 3.627; Sig. = 0.001) with a partial coefficient of determination of 22.7%. Non-Performing Loan (NPL) has a negative and significant effect on Return on Equity (ROE) (t = -6.774; Sig. = 0.000) with a partial coefficient of determination of 50.5%. Simultaneously, Capital Adequacy Ratio (CAR) and Non-Performing Loan (NPL) have a significant effect on Return on Equity (ROE) (F = 36.292; Sig. = 0.000). The coefficient of determination (R² = 0.617) indicates that both independent variables explain 61.7% of the variation in Return on Equity (ROE), while the remaining 38.3% is influenced by other factors outside the research model. In conclusion, Capital Adequacy Ratio (CAR) and Non-Performing Loan (NPL), both partially and simultaneously, have a significant effect on Return on Equity (ROE) in banking companies listed on the Indonesia Stock Exchange during the 2018–2025 period.
creator: Neneng Suryamah
creator: Siti Fatonah
creator: Leni Triana
rights: Copyright (c) 2026 Neneng Suryamah, Siti Fatonah, Leni Triana https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-08
publication date: 2026-08-08
volume: 6
number: 2
starting page: 438
ending page: 453
doi: 10.53363/yud.v6i2.209

Diversifikasi Portofolio dan Risiko Sistematik terhadap Kinerja Saham Sektor FMCG: Pendekatan Sharpe Ratio dan Treynor Ratio
type: item
description: <span id="tgtAlignment_0" class="ts-alignment-element" style="color: #000000; font-family: 'Segoe UI Web (West European)', 'Segoe UI', -apple-system, BlinkMacSystemFont, Roboto, 'Helvetica Neue', sans-serif; font-size: 14px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: pre-wrap; background-color: transparent; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;" data-is-focusable="true">Portfolio <span id="tgtAlignment_1" class="ts-alignment-element" style="color: #000000; font-family: 'Segoe UI Web (West European)', 'Segoe UI', -apple-system, BlinkMacSystemFont, Roboto, 'Helvetica Neue', sans-serif; font-size: 14px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: pre-wrap; background-color: transparent; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;" data-is-focusable="true">diversification <span id="tgtAlignment_2" class="ts-alignment-element" style="color: #000000; font-family: 'Segoe UI Web (West European)', 'Segoe UI', -apple-system, BlinkMacSystemFont, Roboto, 'Helvetica Neue', sans-serif; font-size: 14px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: pre-wrap; background-color: transparent; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;" data-is-focusable="tru…
creator: Ridho Ramadhani
creator: Siti Fatonah
creator: Leni Triana
rights: Copyright (c) 2026 Ridho Ramadhani, Siti Fatonah, Leni Triana https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-08
publication date: 2026-08-08
volume: 6
number: 2
starting page: 388
ending page: 405
doi: 10.53363/yud.v6i2.206

PENGARUH INFLASI DAN NON PERFORMING LOAN (NPL) TERHADAP NET PROFIT MARGIN (NPM) DI PT BANK CENTRAL ASIA TBK PERIODE 2021–2025
type: item
description: Profitability is one of the key indicators used to evaluate the financial performance of banking institutions. Fluctuations in Net Profit Margin (NPM) are influenced by both external and internal factors, particularly inflation and Non-Performing Loans (NPL). Inflation may affect economic activities and banking operations, while a high NPL ratio reflects increasing credit risk, which may reduce the bank's profitability and financial performance. This study aims to examine the effect of inflation on Net Profit Margin (NPM), the effect of Non-Performing Loans (NPL) on Net Profit Margin (NPM), and the simultaneous effect of inflation and Non-Performing Loans (NPL) on Net Profit Margin (NPM) at PT Bank Central Asia Tbk during the 2021–2025 period. This research employed a quantitative approach with an associative research design. The study utilized secondary data obtained from the annual financial statements of PT Bank Central Asia Tbk and inflation data published by Statistics Indonesia (BPS) for the period 2021–2025. Data were analyzed using multiple linear regression supported by classical assumption tests, partial tests (t-test), simultaneous tests (F-test), and the coefficient of determination (R²). The results of the study indicate that, partially, inflation has a negative and significant effect on Net Profit Margin (NPM), with t-count > t-table, namely -2.593 > -2.008, and a significance value of 0.0123 < 0.05. Meanwhile, Non-Performing Loans (NPL) have a negative and significant effect on Net Profit Margin (NPM), with t-count > t-table, namely -2.936 > -2.008, and a significance value of 0.001 < 0.05. Simultaneously, inflation and Non-Performing Loans (NPL) have a significant effect on Net Profit Margin (NPM) at PT Bank Central Asia Tbk during the 2021–2025 period. In conclusion, inflation and Non-Performing Loans (NPL) are important determinants of Net Profit Margin (NPM). Therefore, the company is expected to maintain sound credit quality and anticipate change…
creator: Veti Barokah
creator: Siti Fatonah
creator: Leni Triana
rights: Copyright (c) 2026 Veti Barokah , Siti Fatonah , Leni Triana https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-08
publication date: 2026-08-08
volume: 6
number: 2
starting page: 340
ending page: 356
doi: 10.53363/yud.v6i2.203

PENGARUH KEPEMIMIPINAN TRANSFORMASIONAL, MOTIVASI KERJA, DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN DI PT SOA TEKNIK MANDIRI
type: item
description: Employee performance is a key factor determining organizational success, influenced by leadership, work motivation, and work discipline implemented within acompany. This study aims to determine the effect of Transformational Leadership, Work Motivation, and Work Discipline on Employee Performance at PT SOA Teknik Mandiri, a company engaged in legal certification document services. The theoretical review refers to the concept of employee performance according to Mangkunegara, transformational leadership theory, work motivation according to Afandi (2018), and work discipline according to Agustini (2019). This research employed a quantitative method with a survey approach. The population and sample consisted of all 40 employees of PT SOA Teknik Mandiri, Serang City, using a saturated sampling technique. Primary data were collected through questionnaires and analyzed using multiple linear regression, partial test (t-test), and simultaneous test (F-test) with IBM SPSS Statistics. The results show that Transformational Leadership, Work Motivation, and Work Discipline each have a positive and significant effect on Employee Performance partially, and simultaneously produce an F-value of 49.943 with a significance of 0.000, along with an Adjusted R Square of 0.790, indicating that the three variables explain 79% of the variation in Employee Performance. It is concluded that improving employee performance can be achieved by simultaneously strengthening transformational leadership, work motivation, and work discipline
creator: Puput Ismatun Nabila
creator: Pramudi Harsono
creator: Surti Zahra
rights: Copyright (c) 2026 Puput Ismatun Nabila, Pramudi Harsono, Surti Zahra https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-08
publication date: 2026-08-08
volume: 6
number: 2
starting page: 526
ending page: 543
doi: 10.53363/yud.v6i2.200

PENGARUH NIM DAN BOPO TERHADAP ROA PADA PERUSAHAAN BANK DIGITAL YANG TERDAFTAR DI BEI
type: item
description: The development of Return on Assets (ROA) in digital banking companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period showed fluctuating performance. These fluctuations were presumed to be influenced by Net Interest Margin (NIM) and Operating Expenses to Operating Income (BOPO). This study aimed to analyze the effect of Net Interest Margin (NIM) and Operating Expenses to Operating Income (BOPO) on Return on Assets (ROA) in digital banking companies listed on the Indonesia Stock Exchange during the 2021–2025 period. The hypotheses were tested both partially and simultaneously. This study employed a quantitative method with an associative approach. The sample was selected using purposive sampling, resulting in 7 companies with 35 observations. Data were analyzed using IBM SPSS Statistics Version 26. The results showed that Net Interest Margin (NIM) had no significant effect on Return on Assets (ROA) (t = -1.601; Sig. = 0.119) with a partial coefficient of determination of 7.5%. Operating Expenses to Operating Income (BOPO) had a negative and significant effect on Return on Assets (ROA) (t = -9.934; Sig. = 0.000) with a partial coefficient of determination of 75.5%. Simultaneously, Net Interest Margin (NIM) and Operating Expenses to Operating Income (BOPO) had a significant effect on Return on Assets (ROA) (F = 54.637; Sig. = 0.000) with a coefficient of determination of 77.3%. In conclusion, Net Interest Margin (NIM) had no significant effect on Return on Assets (ROA), whereas Operating Expenses to Operating Income (BOPO) had a negative and significant effect on Return on Assets (ROA). Simultaneously, both variables had a significant effect on Return on Assets (ROA).
creator: Ratu Cinta Mulya Mutyara
creator: Pramudi Harsono
creator: Surti Zahra
rights: Copyright (c) 2026 Ratu Cinta Mulya Mutyara, Pramudi Harsono, Surti Zahra https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-08
publication date: 2026-08-08
volume: 6
number: 2
starting page: 282
ending page: 299
doi: 10.53363/yud.v6i2.197

PENGARUH NILAI EKSPOR DAN KURS DOLLAR TERHADAP PERTUMBUHAN EKONOMI NASIONAL PERIODE 2016-2025
type: item
description: Economic growth is a crucial indicator of a nation's development success; however, Indonesia's economic growth has exhibited volatility over the past decade, ranging from a contraction of -5.32% in the second quarter of 2020 to a recovery of 7.08% in the second quarter of 2021. This study employs an associative-causal research design with a quantitative approach. It utilizes quarterly secondary time-series data from 2016 to 2025, obtained from Statistics Indonesia (BPS) and Bank Indonesia (BI), comprising 40 quarterly observations selected via purposive sampling. Data analysis includes descriptive statistics, classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation), multiple linear regression analysis, and hypothesis testing (t-test and F-test) using SPSS version 25. The results indicate that, individually (partially), export value does not significantly affect national economic growth (t-count 0.757 < t-table 2.032; sig. 0.455 > 0.05), nor does the dollar exchange rate (t-count 1.198 < t-table 2.032; sig. 0.240 > 0.05). Simultaneously, the two independent variables do not significantly influence national economic growth (F-count 0.687 < F-table 3.28; sig. 0.606 > 0.05), with a coefficient of determination of only 8.1%. The study concludes that neither export value nor the dollar exchange rate-whether analyzed individually or simultaneously-has a significant impact on Indonesia's national economic growth during the 2016-2025 period. The government and policymakers are advised not to rely solely on export values ??and exchange rate movements when formulating growth-promoting policies, but also to consider other macroeconomic variables such as household consumption, investment, and government spending.
creator: Fitriana Ramadanti
creator: Siti Fatonah
creator: Leni Triana
rights: Copyright (c) 2026 Fitriana Ramadanti, Siti Fatonah, Leni Triana https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-08
publication date: 2026-08-08
volume: 6
number: 2
starting page: 509
ending page: 524
doi: 10.53363/yud.v6i2.213

PENGARUH NON PERFORMING LOAN (NPL) DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP RETURN ON ASSETS (ROA) PADA PERBANKAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2025
type: item
description: This study aims to determine the effect of Non-Performing Loan (NPL) and Loan to Deposit Ratio (LDR) on Return On Assets (ROA) in State-Owned Banks listed on the Indonesia Stock Exchange during the 2016–2025 period. The research method used in this study is causal associative research with a quantitative approach. The sampling technique employed was saturated sampling, resulting in 40 research data samples. The data used were secondary data obtained from the annual reports of State-Owned Banks listed on the Indonesia Stock Exchange (IDX) for the 2016–2025 period, which were accessed through the official websites of each bank. The data were analyzed using SPSS version 26 software. The results of the t-test (partial) indicate that Non-Performing Loan (NPL) has a negative and significant effect on Return On Assets (ROA), as evidenced by the value of tcount > ttable, -5.576 > -2.024 with a significance value of 0.00 < 0.05. Loan to Deposit Ratio (LDR) also has a negative and significant effect on Return On Assets (ROA), as evidenced by the value of tcount > ttable, -2.503 > -2.024 with a significance value of 0.01 < 0.05. Furthermore, the results of the F-test (simultaneous) show that Non-Performing Loan (NPL) and Loan to Deposit Ratio (LDR) simultaneously have a significant effect on Return On Assets (ROA), as evidenced by the value of Fcount > Ftable, 21.832 > 3.25 with a significance value of 0.00 < 0.05. The conclusion of this study shows that, partially, Non-Performing Loan (NPL) has a negative and significant effect on Return On Assets (ROA), and Loan to Deposit Ratio (LDR) also has a negative and significant effect on Return On Assets (ROA). Simultaneously, Non-Performing Loan (NPL) and Loan to Deposit Ratio (LDR) have a significant effect on Return On Assets (ROA).
creator: Novia Rahmawati
creator: Siti Fatonah
creator: Leni Triana
rights: Copyright (c) 2026 Novia Rahmawati, Siti Fatonah, Leni Triana https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-08
publication date: 2026-08-08
volume: 6
number: 2
starting page: 454
ending page: 475
doi: 10.53363/yud.v6i2.210

MEKANISME MEDIASI MODERASI KINERJA KARYAWAN: PERAN EFEKTIVITAS KERJA DAN PENGAWASAN KERJA DALAM HUBUNGAN ANTARA KOORDINASI KERJA DAN KEJELASAN PROSEDUR OPERASIONAL STANDAR PADA PT XYZ
type: item
description: This study aims to analyze the effects of work coordination and the clarity of Standard Operating Procedures (SOPs) on employee performance, with work effectiveness as a mediating variable and work supervision as a moderating variable at PT XYZ. A quantitative approach was employed involving a population of 355 permanent employees and a sample of 212 respondents selected through purposive sampling. Data were collected using a five-point Likert-scale questionnaire and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 4. The findings indicate that work coordination does not have a significant direct effect on employee performance, but has a positive and significant effect on work effectiveness. SOPs clarity has a positive and significant effect on both work effectiveness and employee performance. Furthermore, work effectiveness has a positive and significant effect on employee performance and mediates the effects of both work coordination and SOPs clarity on performance. Work supervision also strengthens the effects of work coordination and SOPs clarity on employee performance. These findings indicate that improving employee performance requires more than effective coordination alone; it also depends on effective work processes, clear SOPs implementation, and consistent supervision.
creator: Iwan Kresna Setiadi
creator: Muhaswad Dwiyanto
creator: Radinda Rahfani Alya Hidayat
rights: Copyright (c) 2026 Iwan Kresna Setiadi , Muhaswad Dwiyanto . Radinda Rahfani Alya Hidayat https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-08
publication date: 2026-08-08
volume: 6
number: 2
starting page: 406
ending page: 427
doi: 10.53363/yud.v6i2.207

PENGARUH HARGA MINYAK CRUDE PALM OIL (CPO) DAN HARGA EMAS LOGAM MULIA TERHADAP ANGGARAN NEGARA PERIODE 2020-2025
type: item
description: This study aims to analyze the influence of Crude Palm Oil (CPO) prices and gold prices on the Indonesian State Budget for the 2020-2025 period, both partially and simultaneously. As a country rich in natural resources, Indonesia heavily relies on the commodity sector, particularly CPO and gold, which significantly contribute to state revenues through export duties, export taxes, royalties, and Non-Tax State Revenues (PNBP). Fluctuations in the prices of these global commodities potentially affect fiscal stability and the State Budget structure. The research method used is a quantitative approach with multiple linear regression analysis. The data used are secondary monthly time series data with 72 observations (January 2020 to December 2025) obtained from the Ministry of Finance, Central Statistics Agency, World Bank, and PT Aneka Tambang Tbk. Data analysis includes descriptive statistical tests, classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation), and hypothesis testing (t-test and F-test) using SPSS version 27. The research results show that partially, CPO prices have a negative and significant effect on the State Budget (t-count -2.378 < t-table -1.994; sig. 0.020 < 0.05), while gold prices do not have a significant effect on the State Budget (t-count 1.064 < t-table 1.994; sig. 0.291 > 0.05). Simultaneously, both independent variables have a significant effect on the State Budget (F-count 6.869 > F-table 3.13; sig. 0.002 < 0.05) with a coefficient of determination of 21.8%. The conclusion of this study is that CPO prices and gold prices jointly influence the State Budget, but partially only CPO prices have a significant effect. The government is advised to pay attention to global commodity price fluctuations in formulating fiscal policies and to diversify state revenue sources to reduce dependence on the commodity sector.
creator: Divia Yuni Purwanti
creator: Siti Fatonah
creator: Leni Triana
rights: Copyright (c) 2026 Divia Yuni Purwanti, Siti Fatonah, Leni Triana https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-08
publication date: 2026-08-08
volume: 6
number: 2
starting page: 357
ending page: 372
doi: 10.53363/yud.v6i2.204

HEDONIC LIFESTYLE DAN PENGGUNAAN E-WALLET TERHADAP KEPUTUSAN KEUANGAN GEN Z DI KOTA CILEGON
type: item
description: The hedonic lifestyle phenomenon and widespread e-wallet use among Generation Z in Cilegon City can shift daily financial decisions toward less rational patterns. This study analyzes the influence of Hedonic Lifestyle and e-wallet usage on Generation Z's financial decisions, partially and simultaneously. This study used a quantitative survey method involving 117 Generation Z respondents in Cilegon City, selected through accidental sampling. Data were collected using a validated, reliable Likert-scale instrument, then analyzed using multiple linear regression with IBM SPSS Statistics. The results show that Hedonic Lifestyle has a positive, significant effect on financial decisions (t = 10.497; sig. < 0.001), as does e-wallet usage (t = 2.538; sig. = 0.013). Together, both variables significantly affect financial decisions (F = 66.389) and explain 53.8% of their variation. These findings confirm that hedonic lifestyle and easy digital transactions are important factors in Generation Z's financial management in Cilegon City. The higher the hedonic tendency and the more intensive the e-wallet usage, the greater their influence on daily financial decisions. This study is expected to contribute theoretically to research on young generations' financial behavior in the digital era, and practically to Generation Z, e-wallet providers, and policymakers designing financial literacy education
creator: Tessa Dwi Nainggolan
creator: Pramudi Harsono
creator: Surti Zahra
rights: Copyright (c) 2026 Tessa Dwi Nainggolan, Pramudi Harsono, Surti Zahra https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-08
publication date: 2026-08-08
volume: 6
number: 2
starting page: 544
ending page: 555
doi: 10.53363/yud.v6i2.201

FINTECH PAYLATER, RISIKO KREDIT, DAN STRUKTUR PENDAPATAN PENGARUHNYA TERHADAP RETURN ON EQUITY (ROE) PADA BANK DIGITAL YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2025
type: item
description: This study aims to determine the influence of Fintech Paylater, Credit Risk and Income Structure on Return On Equity (ROE) in Digital Banks listed on the Indonesia Stock Exchange (IDX) for the 2021-2025 period. The research method used in this study is causal associative with a type of quantitative approach, with a Purposive Sampling technique with 30 samples of research data. The type of data used is secondary data obtained from the annual report of Digital Banks listed on the Indonesia Stock Exchange (IDX) for the 2021-2025 period which can be accessed through the official website of each bank. This research was analyzed using SPSS Software version 26. The results of the t-test (partial) of this study stated that Fintech Paylater had a negative and significant influence on Return On Equity (ROE) with a ttable value of > or -2.295 > -2.055. Credit Risk has a negative and significant influence on Return On Equity (ROE) with a calculated value of > ttable or -2.076 > -2.055. Opinion Structure has a negative and significant influence on Return On Equity (ROE) with a tcal value of > ttable or -3.177 > -2.055. And the results of the F test (simultaneous) that Fintech Paylater, Credit Risk and Income Structure simultaneously affect the Return On Equity (ROE) with a Fcal value of > Ftabel or 6.968 > 2.98.
creator: Yuni Apriliani
creator: Pramudi Harsono
creator: Surti Zahra
rights: Copyright (c) 2026 Yuni Apriliani, Pramudi Harsono, Surti Zahra https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-08
publication date: 2026-08-08
volume: 6
number: 2
starting page: 300
ending page: 311
doi: 10.53363/yud.v6i2.198

PERAN MEDIASI KEPUASAN KERJA PADA PENGARUH SELF-EFFICACY DAN KOMPETENSI TERHADAP KINERJA KARYAWAN INDUSTRI KREATIF DI JABODETABEK
type: item
description: This study aims to analyze the influence of self-efficacy and competence on employee performance, with job satisfaction as a mediating variable, in the creative industry in the Greater Jakarta area. The study employs an explanatory quantitative approach. The sample consisted of 385 employees in the creative industry in the Greater Jakarta area, selected using purposive sampling based on the study’s criteria. Data were collected via a Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The analysis included an evaluation of the measurement model and the structural model, as well as testing of direct and indirect effects through bootstrapping procedures. The results indicate that self-efficacy and competence have a positive effect on job satisfaction. Job satisfaction also has a positive effect on employee performance. Conversely, self-efficacy and competence do not have a significant direct effect on performance. Job satisfaction was found to mediate the effects of self-efficacy and competence on performance through an “indirect-only” mediation pattern. The indirect effect of competence is greater than that of self-efficacy. The novelty of this study lies in identifying job satisfaction as an affective mechanism that transforms personal beliefs and actual capacity into performance within the context of the creative industry in the Greater Jakarta area. Implications: Organizations need to integrate competency development, self-efficacy enhancement, job design, rewards, organizational support, and increased job satisfaction to maintain creativity, adaptability, consistent quality, and sustainable employee performance in a dynamic, competitive, collaborative, and project-based work environment
creator: Iwan Kresna Setiadi
creator: Siti Hidayati
creator: Guntur Syahputra Saragih
creator: Muhaswad Dwiyanto
rights: Copyright (c) 2026 Iwan Kresna Setiadi, Siti Hidayati, Guntur Syahputra Saragih, Muhaswad Dwiyanto https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-08
publication date: 2026-08-08
volume: 6
number: 2
starting page: 241
ending page: 267
doi: 10.53363/yud.v6i2.195

https://www.yudishtira.gapenas-publisher.org/index.php/home/article/view/211
type: item
title: Pengaruh Book Value Per Share (BVPS) dan Dividend Per Share (DPS) terhadap Harga Saham pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2016-2025
description: Stock price is an important indicator in the capital market that reflects a company's value and serves as a basis for investors in making investment decisions. The stock prices of food and beverage manufacturing companies during the 2016–2025 period were presumed to be influenced by Book Value Per Share (BVPS) and Dividend Per Share (DPS). This study aims to determine the effect of Book Value Per Share (BVPS) and Dividend Per Share (DPS) on stock prices, both partially and simultaneously. This study employed a causal associative method with a quantitative approach. The population of this study was 83 companies with the sample consisted of six companies selected using purposive sampling, resulting in 60 observations. Data were analyzed using IBM SPSS version 26.The results showed that Book Value Per Share (BVPS) tcount 5.413 > ttable 2.002 and Dividend Per Share (DPS) tcount 3.935 > ttable 2.002 have an effect on stock prices. Simultaneously, Book Value Per Share (BVPS) and Dividend Per Share (DPS) also affect stock prices Fcount 86.912 > Ftable 3.159. Based on the results, it can be concluded that Book Value Per Share (BVPS) and Dividend Per Share (DPS), both partially and simultaneously, affect stock prices.
creator: Patmawati Patmawati
creator: Siti Fatonah
creator: Leni Triana
rights: Copyright (c) 2026 Patmawati Patmawati, Siti Fatonah, Leni Triana https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-08
publication date: 2026-08-08
volume: 6
number: 2
starting page: 476
ending page: 495
doi: 10.53363/yud.v6i2.211

THE INFLUENCE OF E-CATALOG EFFECTIVENESS, TENDER INFORMATION, AND PRICE DETERMINATION ON CONSTRUCTION PROCUREMENT SERVICES IN THE CITY OF TANGERANG
type: item
description: This study examines a public administration issue concerning the effectiveness of the e-catalog system, tender information, and price determination in improving construction procurement services in Tangerang. The research aims to analyze the influence of e-catalog effectiveness, tender information, and price determination on construction procurement services. A quantitative approach was employed involving construction service providers in Tangerang using a saturated sampling technique. The collected data were analyzed using multiple regression analysis and the coefficient of determination to test the proposed hypotheses. The findings reveal that e-catalog effectiveness does not have a significant effect on construction procurement services, whereas tender information and price determination demonstrate significant positive effects. Simultaneously, all independent variables significantly influence construction procurement services. However, effective implementation depends not only on statistical significance but also on technical readiness, adaptive regulatory support, and adequate dissemination among construction service providers.
creator: Cucu Sudrajat
creator: Esaka Pratala
creator: Yudi Nur Supriyadi
creator: Asep Sugara
rights: Copyright (c) 2026 Cucu Sudrajat, Esaka Pratala, Yudi Nur Supriyadi, Asep Sugara https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-08
publication date: 2026-08-08
volume: 6
number: 2
starting page: 428
ending page: 437
doi: 10.53363/yud.v6i2.208

IMPLEMENTASI SISTEM EVALUASI LAPORAN INTEGRASI (SIEVLAPI) DALAM MENDUKUNG TATA KELOLA PELAPORAN PERANGKAT DAERAH DI KOTA TANGERANG
type: item
description: Government digitalization has encouraged local governments to develop integrated reporting systems to support monitoring and decision-making. The Tangerang City Government implemented Sistem Evaluasi Laporan Integrasi (SIEVLAPi), an integrated reporting system designed to manage information on physical activity documentation, financial realization, and work schedules of local government agencies. This study aims to analyze the implementation of SIEVLAPi in supporting local government reporting governance in Tangerang City. A descriptive qualitative approach was employed, with data collected through interviews, observations, and documentation. Data were analyzed through data condensation, data display, and conclusion drawing, while data validity was examined through source, technique, and time triangulation. The findings show that SIEVLAPi facilitates monitoring and provides more structured reporting information. However, implementation remains suboptimal due to the lack of integration with SIPD, repeated data entry, inconsistent data updates, and uneven user capacity. The study recommends system integration, stronger data quality controls, and improved user capacity to strengthen SIEVLAPi as a reporting governance instrument.
creator: Rani Susera
rights: Copyright (c) 2026 Rani Susera https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-08
publication date: 2026-08-08
volume: 6
number: 2
starting page: 373
ending page: 387
doi: 10.53363/yud.v6i2.205

PENGARUH LITERASI KEUANGAN DAN PAPARAN MEDIA SOSIAL TERHADAP KEPUTUSAN INVESTASI ASET KRIPTO PADA GEN Z
type: item
description: The high participation of Generation Z in cryptocurrency investment is not always matched by adequate financial understanding, while the massive flow of information from social media increasingly shapes how they make financial decisions. This study examines the effect of financial literacy and social media exposure on cryptocurrency investment decisions among Gen Z, both partially and simultaneously. A quantitative causal-associative approach was used with primary data collected through a Likert-scale questionnaire distributed to 96 students of the Faculty of Economics and Business, Universitas Bina Bangsa, who had crypto investment experience, determined through purposive sampling and the Hair formula. Data were analyzed using multiple linear regression with SPSS version 26. The results show that financial literacy has a positive and significant effect on investment decisions (t = 8.110; sig. = 0.000), while social media exposure has a negative and significant effect (t = -4.812; sig. = 0.000). Simultaneously, both variables significantly affect investment decisions (F = 33.064; sig. = 0.000), contributing 41.6% (R² = 0.416), while the remaining 58.4% is explained by other factors outside the model. These findings indicate that financial literacy acts as a protective factor, whereas excessive social media exposure may reduce the rationality of crypto investment decisions due to information overload and behavioral biases such as fear of missing out. This study contributes empirically to the development of digital financial education targeted at young people.
creator: Diah Ayu Mutiara Efendi
creator: Siti Fatonah
creator: Leni Triana
rights: Copyright (c) 2026 Diah Ayu Mutiara Efendi, Siti Fatonah, Leni Triana https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-08
publication date: 2026-08-08
volume: 6
number: 2
starting page: 324
ending page: 339
doi: 10.53363/yud.v6i2.202