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All Journal ETIKONOMI MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Bisnis dan Manajemen Jurnal Keuangan dan Perbankan Ekuitas: Jurnal Pendidikan Ekonomi Trikonomika: Jurnal Ekonomi Jurnal Celtic JUIMA : Jurnal Ilmu Manajemen Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Minds: Manajemen Ide dan Inspirasi Jurnal Manajemen Teori dan Terapan JURNAL EKONOMI DAN BISNIS AIRLANGGA IDEAS: Journal on English Language Teaching and Learning, Linguistics and Literature Jurnal Riset Akuntansi Dan Bisnis Airlangga Ekonomi Bisnis Jurnal Mirai Management Jurnal Perspektif Ekonomi Darussalam SINERGI: Jurnal Ilmiah Ilmu Manajemen Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Dinamika Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) JURNAL ILMIAH INFORMATIKA Journal of English for Academic and Specific Purposes (JEASP) Pendas : Jurnah Ilmiah Pendidikan Dasar JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) J-MKLI (Jurnal Manajemen dan Kearifan Lokal Indonesia) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Sketsa Bisnis JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Manajemen Strategi dan Aplikasi Bisnis YUME : Journal of Management Jurnal STIE Semarang (Edisi Elektronik) Iqtishoduna: Jurnal Ekonomi Islam Eksis: Jurnal Riset Ekonomi dan Bisnis Business and Finance Journal Arthavidya Jurnal Ilmiah Ekonomi Ekonis : Jurnal Ekonomi dan Bisnis MBIA Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton The International Journal of Business Review (The Jobs Review) JURNAL MANAJEMEN DAN BISNIS INDONESIA Jurnal Onoma: Pendidikan, Bahasa, dan Sastra Jurnal Muara Ilmu Ekonomi dan Bisnis JURNAL EKSBIS El-Barka: Journal of Islamic Economics and Business English Language in Focus (ELIF) International Journal of Economics, Business and Accounting Research (IJEBAR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Riset Bisnis dan Manajemen Jurnal Manajemen International Journal of English Education and Linguistics (IJoEEL) Jurnal Yustisiabel Economics and Digital Business Review Jurnal Visionary : Penelitian Dan Pengembangan Di Bidang Administrasi Pendidikan Jurnal Sosial dan Teknologi Jurnal Ekonomi Efektif Jurnal Senopati : Sustainability, Ergonomics, Optimization, and Application of Industrial Engineering Jurnal Ekonomi ELTALL: English Language Teaching, Applied Linguistic and Literature Transekonomika : Akuntansi, Bisnis dan Keuangan Indonesian Journal of Economics and Management EBONY JRABA Jurnal Akuntansi dan Keuangan Journal of Innovation Research and Knowledge Jurnal Gramaswara: Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Literacy : International Scientific Journals of Social, Education, Humanities Media Bina Ilmiah Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Ekonomi dan Bisnis: Berkala Publikasi Gagasan Konseptual, Hasil Penelitian, Kajian, dan Terapan Teori Jurnal Indonesia Sosial Teknologi Lex Publica Innovative: Journal Of Social Science Research Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat International Journal of Financial and Investment Studies JSE: Jurnal Sharia Economica Jurnal Media Akademik (JMA) Ekuitas Jurnal Pnedidikan Ekonomi Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil Jurnal Pedagogy Jurnal Syaikh Mudo Madlawan ELT Forum: Journal of English Language Teaching ALMUSTOFA: Journal of Islamic Studies and Research Service Cermat : Jurnal Cendekiawan dan Riset Multidisiplin Akademik Terintegrasi Jurnal Akuntansi As-Sulthan Journal of Education
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Journal : The Indonesian Accounting Review

The role of independent commissioner in the effect of family ownership on capital structure in family companies in Indonesia Rahmat Setiawan; Nunik Dwi Kusumawati
The Indonesian Accounting Review Vol 10, No 2 (2020): July - December 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i2.1972

Abstract

The purpose of this research is to analyze the effect of family ownership on capital structure with independent commissioner as a moderating variable in family companies in Indonesia. The study used the population consisting of  family businesses listed on Indonesia Stock Exchange. The data were taken from  the Indonesian Capital Market Directory (ICMD), financial statements, and annual report and the observation period was done from 2012 to 2018. The sampe was taken by  a purposive sampling based  the specified criteria. Based on the analysis result, it can be concluded that family ownership has a significant negative effect on capital structure. Independent commissionerweakens significantly the negative effect of family ownership on capital structure. Furthermore,firm sizehas a significant positive effect on capital structure, but profitability has a significant negative effect on capital structure.
The effect of covid-19 on bank proftability: Evidence of m-banking and e-banking in Indonesia Anggraeni Anggraeni; Basuki Basuki; Rahmat Setiawan
The Indonesian Accounting Review Vol 12, No 2 (2022): July - December 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i2.2889

Abstract

Covid-19 affected the banks’ financial acitivities globally and, therefore, mobile banking can become solution for doing a distancing transaction. This study tries to observe if mobile transaction has significant effect of income in private and public bank in Indonesia. This study collects the data about bank profitability and the number of mobile banking users before and during Covid-19 pandemic from BCA and BNI in Indonesia. The data of mobile transaction is divided into three, mobile, internet, and SMS banking. The data of income divided into two, premium/net and operational income. The data is analyzed using linear regression method to observe if mobile transaction has effect toward income variables. The data is analyzed using SPSS. The result showed that before pandemic, those three mobile transaction have strong correlation toward the increasing number of net and total operational income in BNI. In BCA, mobile banking has a significant effect on net and total operational income. During pandemic, mobile transactions have negative correlation toward net income, while operational income has positive one for BNI, but negative for BCA. It can be concluded that  internet, mobile, and SMS banking have correlation toward net and total operational income.
The role of independent commissioner in the effect of family ownership on capital structure in family companies in Indonesia Setiawan, Rahmat; Kusumawati, Nunik Dwi
The Indonesian Accounting Review Vol. 10 No. 2 (2020): July - December 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i2.1972

Abstract

The purpose of this research is to analyze the effect of family ownership on capital structure with independent commissioner as a moderating variable in family companies in Indonesia. The study used the population consisting of  family businesses listed on Indonesia Stock Exchange. The data were taken from  the Indonesian Capital Market Directory (ICMD), financial statements, and annual report and the observation period was done from 2012 to 2018. The sampe was taken by  a purposive sampling based  the specified criteria. Based on the analysis result, it can be concluded that family ownership has a significant negative effect on capital structure. Independent commissionerweakens significantly the negative effect of family ownership on capital structure. Furthermore,firm sizehas a significant positive effect on capital structure, but profitability has a significant negative effect on capital structure.
The effect of covid-19 on bank proftability: Evidence of m-banking and e-banking in Indonesia Anggraeni, Anggraeni; Basuki, Basuki; Setiawan, Rahmat
The Indonesian Accounting Review Vol. 12 No. 2 (2022): July - December 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i2.2889

Abstract

Covid-19 affected the banks’ financial acitivities globally and, therefore, mobile banking can become solution for doing a distancing transaction. This study tries to observe if mobile transaction has significant effect of income in private and public bank in Indonesia. This study collects the data about bank profitability and the number of mobile banking users before and during Covid-19 pandemic from BCA and BNI in Indonesia. The data of mobile transaction is divided into three, mobile, internet, and SMS banking. The data of income divided into two, premium/net and operational income. The data is analyzed using linear regression method to observe if mobile transaction has effect toward income variables. The data is analyzed using SPSS. The result showed that before pandemic, those three mobile transaction have strong correlation toward the increasing number of net and total operational income in BNI. In BCA, mobile banking has a significant effect on net and total operational income. During pandemic, mobile transactions have negative correlation toward net income, while operational income has positive one for BNI, but negative for BCA. It can be concluded that  internet, mobile, and SMS banking have correlation toward net and total operational income.
Co-Authors Abdul Malik Akmal Abdulrohim E-sor Acchedya Anugrahani Acchedya Anugrahani Ade Putra, Bayu Adelisa, Rana Adhim, Syarif Aditya Daru Pangaripto Aditya Sahrul Aditya Sahrul Bagaskara Adriani, Mirza Adyanto Budi Rachmansyah Agil Fahad Rizkillah Agustin, Hamdi Agustina, Eliasanti Ahmad Aziz Putra Pratama Ahmad Naufal Arrafi Aji Brahmanstya Lino Pratama Aldith Dea Almeyda Alviyah Rahmah Amiruddin Siregar Andanty, Ferra Dian Andaran, Vanya Jossi Andi Karman Andri Rianawati Angelina, Viola Anggita Ayu Widharta Anggraeni Anggraeni Annisa Shabrina Annisa’ush Shafiyah Azzahrah Anugrah Ugga Praceka Anwar, Sholihul Arfian Reza Fahrezhy Arizqa Miftahurrohmah Arka Prabaswara Artha Merika Indah Puspita Sari Artha Merika Indah Puspita Sari Artha Merika Indah Puspita Sari Aslam, Annisa Paramaswary Astutik, Novita Juni Aulia Claraning Sukmawati Aulia Damanti Halim Bagus Surya Muhammad Baiturrochimah Baiturrochimah Basuki , Basuki Basuki Basuki Basuki BASUKI BASUKI BENI SETIAWAN Birda Lista Dewi Budi Yuda Prawira Cahyani, Puput Chandrasari, Damajanti Christiana, Nova Christiana, Nova Dendy Suarista Suryanegara Denny Adi Nugroho Denny Hardiko Harmasanto Denny Hardiko Harmasanto Dewi, Ambarsari Sukma Dhealelia Munandari Dining Octahayu Doyat, Dolmat E-sor, Abdulrohim Efa, Delavilanda Baby Elia, Eliasanti Agustina Elliv Hidayatul Lailiyah Elsa Yustika Putri Enggo Pradenta Sakti Erika Sefila Putri Erry Wisudawan Pradana Fadilatul Jennah Fajar Susanto Fatoni, Sahrul Febrianti, Adhela Fenda Puspita Anggraini Fikriananda Addo Rahmawan Fisca Fideline Palullungan Garina Irmayanti Hafiz, Fakhri Handayani, Sri Hanif, Muhammad Abdul Harianto, Asis Harmasanto, Denny Hardiko Hazwari Hasan Hehanussa, Deassy J. A. Helfisar, Desmarani Hena Rachmawati Herlinawati I Made Sudana Iasya, Lubna Ida Masriani Indah Susilowati Indira Nuansa Ratri Irfan Handiliastawan Irfan, Muhamad Irfianti, Santi Irsan Rahman, Irsan Irwan Hidayatullah, Irwan Ivan Virnandyto Ivone Dona Khoirun Nisa Jumadil, Moh Rizky A Khalifaturofi'ah, Sholikha Oktavi Khalishatul Fajri Khoirotunnisa, Fani Kinasih, Titah Koko Sudiro Koko Sudiro Kumar Singh, Sanju Kumar Kurnia, Meytha Dwi Kurniadiansyah, Meytha Dwi Kurniawan, Kukuh Dwi Kusriani, Ruri Kusumawati, Nunik Dwi Lila Gestanti Lila Gestanti Lukas Nusa Wedeo Lewa Lumumba, Ahmad Wisesa M Mongdong, Novita Maemunah Mario Zagarino Laning MAROA, MUSTATING DAENG Masfufah Masfufah Mesta Pramika Mirza Adriani Moh Maulidi Syarif Moh. Nur, Nirwan Mohamad Hidayat Muhtar Muchtar, Hendi S. Muhamad Fathoni Muhammad Ilham Thamrin Muhammad Iqbal Faizul Mustofa Muhammad Wildan Nurrahman Anjanarko Nabhan, Salim Nabilah Ratnaduhita Firjatullah Nanda Surya Jatnika Nareswari, Rr. Alvita Aulia Nasrullah, Dinda Maharani Nastifa, Dwi Naulybasha, Anisa Yulia Nila Afrianti Nindhita Rafianti Putri Ninditya Nareswari Nisa, Zulifah Izzatin Nova Christiana Nunik Dwi Kusumawati Nur Aini Fitria Nur Anisa Nurdi, Nabilla Aisyah Nurmitananda, Muhammad Naufal Hamdani Nurussyifa, Salsabila Octavia Reniar Putri Octavia Reniar Putri Oriza Herlina Amalia Permatasari , Ririn Pradana, Erry Wisudawan Prakoso, Leonardus Prakoso, Rahmat Bagas Pratiwi, Rezza Gustantya Priyanto Priyanto Putri Anjani, Ajeng Galuh Putu Ayu Indira Savitri Suryana Pwee Leng Pwee Leng Qatrunnada, Agatha Fitri Qatrunnada, Nisrina Qurrotul Ainiyah, Qurrotul Rachmansyah, Adyanto Budi Rahmawati, Setia Dwi Ratna Rana Adelisa Rays, M. Ikhwan riska agustin Riska Agustin Rosmiati Jafar Rosmiati Jafar Salsabila Barasyid Sanju Kumar Singh Sari, Yuli Indri Savira Rizma Yunita Sembiring, Rinawati Shafira Mahdiyah Rachma Shafiyah Azzahrah, Annisa’ush Sholihul Anwar Siburian, Henry Kristian Sopian SRI NURHIDAYAH Sucipto, Dri Sukisno Sukisno, Sukisno Sunarso Syahria, Nukmatus Syarifah Hanifah T.M., Eka Putri Tanti Aprinia Ulinnuha Khoirul Rizal Uliyah, Putri Ridhotul Ummah, Lailatussafiil Utama, Reski Putra Valiant Nur Hasyim Wibowo, Wisnu Windy Priga Oktini Yanuaristya, Nina Yohanes Richardo Halim Yuhelson Yuhelson Yunan Alhamda Prasetya Zuhroida Bella Meilina Zulifah Izzatin Nisa Zulkifli Rusby