Effect of Mobile Banking and Cash Management on the Financial Performance of State-Owned Banks

Nyna Amaliah Sari; Muhammad Yunus Kasim; Fatlina Zainuddin

doi:10.61132/moneter.v4i3.2460

Authors

Nyna Amaliah Sari Universitas Tadulako
Muhammad Yunus Kasim Universitas Tadulako
Fatlina Zainuddin Universitas Tadulako

DOI:

https://doi.org/10.61132/moneter.v4i3.2460

Keywords:

Cash Management System, Cost Efficiency Ratio, Mobile Banking, Panel Data Regression, Return on Assets

Abstract

This study aims to analyze the effect of Mobile Banking and Cash Management System transactions on the financial performance of state-owned banks, both directly and through the Cost Efficiency Ratio (CER) as a mediating variable. The study employs a quantitative approach using secondary data obtained from the annual reports of PT Bank Negara Indonesia (Persero) Tbk, PT Bank Rakyat Indonesia (Persero) Tbk, and PT Bank Mandiri (Persero) Tbk for the 2020–2024 period. The data were analyzed using panel data regression and mediation testing. The results show that Mobile Banking has a significant effect on financial performance and operational efficiency. The Cash Management System also has a significant effect on both financial performance and operational efficiency. Furthermore, the Cost Efficiency Ratio (CER) has a significant effect on financial performance and is able to mediate the relationship between. Mobile Banking and Return on Assets, as well as the relationship between the Cash Management System and Return on Assets. These findings indicate that the success of digital transformation is determined not only by increases in digital transaction volume, but also by banks’ ability to improve operational efficiency so that the benefits of digitalization can be translated into higher profitability.

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