TUGAS RESUME PAPER

TEORI AKUNTANSI

OLEH :

SYAFIRA ANGGRAYANI SYAMSUL RIJAL

B1C119166

KELAS D

JURUSAN AKUNTANSI

FAKULTAS EKONOMI DAN BISNIS

UNIVERSITAS HALU OLEO

2021
 A. PAPER 1
PENGARUH PENERAPAN FINANCIAL TECHNOLOGY
TERHADAP KUALITAS PELAYANAN PERBANKAN
Full Paper
Tuti Dharmawati Intihanah
Universitas Halu Oleo Universitas Halu Oleo
Resky Apriliana Alimin
Universitas Halu Oleo
Abstract: The purpose of this article is to determine the effect of implementing financial
technology on the quality of banking services. Financial technology can make it easier for
humans to meet increasing needs, faster mobilization, and increasingly dense human
activities. The method used in writing this article is a quantitative approach. The sampling
technique used is accidental sampling. The source of data in this study comes from primary
data obtained from respondents who are customers of Bank BTN Kendari Branch Office and
secondary data obtained from documents at Bank BTN Kendari Branch Office. The results of
the study indicate that there is a positive and significant influence on the application of
financial technology to the quality of banking services, especially Bank BTN KC. Kendari.
the significance level of financial technology is 0.000 <0.05 and the regression coefficient
value is positive at 0.724. The higher the application of financial technology by customers,
the higher the quality of service perceived by customers and vice versa.

Resume Paper:
Tujuan dari artikel ini adalah untuk mengetahui pengaruh penerapan financial technology
terhadap kualitas pelayanan perbankan. Financial Tecnology dapat memudahkan manusia
dalam memenuhi kebutuhan yang semakin meningkat, mobilisasi semakin cepat, dan
kesibukan manusia yang semakin padat. Metode yang digunakan dalam penulisan artikel ini
adalah pendekatan kuantitatif. Teknik pengambilan sampel yang digunakan adalah
Accidental sampling. Sumber data dalam penelitian ini berasal dari data primer diperoleh
dari responden yang merupakan nasabah Bank BTN Kantor Cabang Kendari dan data
sekunder diperoleh dari dokumen-dokumen di kantor Bank BTN Kantor Cabang Kendari.
Hasil penelitian menunjukkan bahwa terdapat pengaruh positif dan signifikan penerapan
financial technology terhadap kualitas pelayanan perbankan, khususnya Bank BTN KC.
Kendari. tingkat signifikansi financial technology sebesar 0,000 < 0,05 dan nilai koefisien
regresi bernilai positif sebesar
0,724. Semakin tinggi penerapan financial technology oleh nasabah, maka semakin tinggi
kualitas pelayanan yang dirasakan oleh nasabah dan sebaliknya.
 B. PAPER 2
CASH FLOW RISK MANAGEMENT PRATICES DAN SUSTAINABLE
FINANCIAL PERFORMANCE PADA INDUSTRI PERBANKAN DI INDONESIA
Full Paper
Sparta
Indonesia Banking School
sparta@is.ac.id
Abstract: This study aims to see the extent to which risk management practices in companies,
especially banking, influence the sustainability of conventional banking financial
performance on the Indonesia Stock Exchange. The research sample is the banking industry
on the IDX capital market during the period 2017 to 2019. Of the 41 banks that went public,
38 conventional banks were used as research samples. The dependent variable used is the
Sustainable growth rate as a proxy for sustainable financing performance The independent
variables used are Cash flow operating to total liability as a proxy for risk management
practice in cash flow operating, cash flow investing to total liability, cash flow financing to
total liability and cash flow operating to shareholder equity. The results show that risk
management practices in cash flow finance to total libility, risk management practices in
cash flow investing to total liability, risk management practices in cash flow operating to total
share holder equity have an impact on the sustainability of banking financial performance.
These results have implications for banking management, especially in terms of predicting
the sustainability of banking financial performance.

Resume Paper:
Penelitian ini bertujuan untuk melihat sejauh mana praktek manajemen risiko dalam
perusahaan khususnya perbankan dalam memengaruhi keberlanjutan kinerja keuangan
perbankan konvensional di Bursa Efek Indonesia. Sampel penelitan adalah industri
perbankan di pasar modal BEI selama periode tahun 2017 sampai dengan 2019. Dari jumlah
bank yang go publik sebanyak 41 bank, sebanyak 38 bank konvensional digunakan sebagai
sampel penelitian. Variabel dependen yang digunakan adalah Sustainable growth rate sebagai
proxy dari sustainable financing performance Variabel independen yang digunakan adalah
Cash flow operating to total liability sebagai proxy risk management practice in cash flow
operating, cash flow investing to total liability, cash flow financing to total liability and cash
flow operating to shareholder equity. Hasil penelitian menunjukkan hasil bahwa risk
management practice in cash flow finance to total libility, risk managemet practice in cash
flow investing to total liability, risk management practice in cash flow operating to total share
holder equity memiliki dampak terhadap keberlanjutan kinerja keuangan perbankan. Hasil ini
berimplikasi bagi manajemen perbankan terutama dalam hal memprediksi keberlanjutan
kinerja keuangan perbankan.