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All Journal Aptisi Transactions on Technopreneurship (ATT) Jurnal Pajak dan Keuangan Negara (PKN) Jurnal Bina Manajemen Jurnal Kontemporer Akuntansi Global Advances in Business Studies International Journal of Application on Economics and Business Jurnal Serina Ekonomi dan Bisnis
Jap, Yustina Peniyanti
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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The effect of financial performance on the profit growth of banks listed on the Indonesia Stock Exchange Verawati, Verawati; Jap, Yustina Peniyanti; Kurniawati, Herni
Global Advances in Business Studies Vol. 2 No. 1 (2023): Global Advances in Business Studies (GABS)
Publisher : Ifma Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55584/Gabs002.01.4

Abstract

This study aims to provide empirical evidence showing how financial performance affects the profit growth of public sector banks. The sample comprises companies in the banking industry listed on the Indonesia Stock Exchange from 2018–2021. The research considers quantitative data from annual reports produced from 2018–2021 using purposive sampling. This research evaluated financial performance as measured by two proxies: CFROA was found to not affect bank profit growth, while ROE did have an effect. This research is expected to contribute to the development of new proxies for measuring banking financial performance. This research will also help banks focus on maintaining financial ratios according to regulations, such as net profit margin, operating costs and operating income, and non-performing loans. Furthermore, profit growth, as a factor that increases credibility, needs to be considered to maintain banking viability and customer and investor trust.
DAMPAK GREEN MARKETING TOOLS TERHADAP PEMBELIAN PRODUK THE BODY SHOP Sutisna, Felix; Jap, Yustina Peniyanti
Jurnal Bina Manajemen Vol. 12 No. 1 (2023): Jurnal Bina Manajemen Volume 12 Nomor 1 September Tahun 2023
Publisher : STIE Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jbm.v12i1.499

Abstract

The purpose of this research is to analyze the effect of green marketing tools on the decision behavior to buy green products mediated by the intention to buy green products. There are five variables in this study, namely ecological brand image, ecological labeling, ecological advertisement, purchase intention and buying decision behavior. The sample of this research is 274 consumers of The Body Shop. The method of analysis of this research is Partial Least Squares (PLS) analysis. Partial least squares (PLS) analysis was performed using secondary data collection and hypothesis testing. The study concluded that among green marketing tools, only environmental advertising did not have a significant impact on the decision behavior to buy green products, either directly or indirectly.
Factors Affecting Firm Value With Profitability As A Mediating Variable In Consumer Cyclicals Sector Companies Sutrisno, Felicia; Trisnawati, Estralita; Jap, Yustina Peniyanti
Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 2 (2023): Jurnal Pajak dan Keuangan Negara : Maret 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v4i2.1983

Abstract

With profitability as a mediating variable, this research aims to empirically investigate the effect of investment and financing policies on firm value. The financial reports and annual reports in 2018-2021 from the cyclicals sector listed on the Indonesia Stock Exchange (IDX) were used in obtaining research data. There were 228 research samples obtained through purposive sampling. This study uses path analysis to test the research results. The research results show that profitability is influenced by investment policies and financing policies. Firm value is not influenced by financing policy and investment policy through profitability. Firm value is significantly influenced by investment policies, profitability, and financing policies through profitability. It can be concluded that profitability is influenced by aggressive investment policies and aggressive financing policies, firm value is also influenced by aggressive investment policies.
DAMPAK PERTUMBUHAN, STRUKTUR MODAL, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PERBANKAN Kurniawati, Herni; Jap, Yustina Peniyanti
Jurnal Serina Ekonomi dan Bisnis Vol 1 No 2 (2023): September 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jseb.v1i2.27046

Abstract

Penerapan kebijakan lockdown di Indonesia telah menekan peningkatan jumlah kasus Covid-19, berdampak langsung maupun tidak langsung terhadap kinerja dan kapasitas debitur sehingga dapat mengganggu operasional perbankan dan stabilitas perbankan. sistem keuangan perbankan. Karena itu, OJK mengeluarkan kebijakan agar debitur yang kondisinya baik, namun, kinerjanya melemah akibat dampak Covid-19, bisa mendapatkan bantuan melalui opsi pinjaman melalui bank. Dengan demikian, debitur dapat bernapas sedikit dan bank dapat secara proaktif membantu peminjam yang bereputasi baik mengelola arus kas mereka. Tindakan yang dapat dilakukan bank untuk meningkatkan kinerja/nilai bisnis. Pasca pandemi, bank dapat meningkatkan pertumbuhan bisnis, membuat kebijakan struktur permodalan dan meningkatkan profitabilitas operasi perbankan di masa depan agar operasinya berkelanjutan. Tujuan dari penelitian ini adalah untuk menunjukkan secara empiris bagaimana pertumbuhan perusahaan, struktur modal dan profitabilitas dapat meningkatkan nilai suatu bank di mata masyarakat/investor. Sampel penelitian ini menggunakan data sekunder berupa annual report perusahaan manufaktur dalam kurun waktu 2018-2021. Hasilnya adalah (1) Pertumbuhan perbankan dapat meningkatkan nilai perusahaan; (2) Struktur modal yang dimiliki perbankan dapat meningkatkan nilai perusahaan; dan (3) Profitabilitas perbankan tidak dapat meningkatkan nilai perusahaan.
The Influence of Social Media Marketing on Purchase Impulses with Brand Attentiveness as A Mediating Variable on UMKM X Sutisna, Felix; Handra, Tessa; Jap, Yustina Peniyanti
Aptisi Transactions On Technopreneurship (ATT) Vol 5 No 2 (2023): July
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v5i2.247

Abstract

 The purpose of this study was to analyze the effect of social media marketing on purchase impulses mediated by brand attentiveness. This research has three variables, namely social media marketing, brand attentiveness, and purchase impulse. The sample in this study was 231 customers of UMKM X. The method of analysis in this study was SEM partial least squares (PLS) analysis. PLS-SEM analysis was carried out through secondary data collection and hypothesis testing. The results showed that all 4 hypotheses were significant.
THE IMPACT OF BOARD DIVERSITY ON EARNINGS QUALITY OF INDONESIAN BANKS Kurniawati, Herni; Jap, Yustina Peniyanti
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.611-622

Abstract

The aim of the research is to empirically demonstrate how the size of the board, duality, experience, independence, and gender in the board of directors can affect the quality of the profits generated by banks listed on the Indonesian Stock Exchange. The research method used is quantitative description by regressing annual report panel data using eviews 12 software. The sample of the research is a banking company in the period 2019-2022. Research results show that the size/quantity of the Board of Directors can reduce the quality of profits, the duality of the board of directors does not decrease/ improve profit quality, the experience that the board has can improve the value of profit, the independence of the boards of directions does not affect the quality and the gender of bank profits. The implication of this research is to provide input to shareholders to consider the characteristics of the board of directors that they possess can generate reliable/quality bank profits such as the independence of the Board of Directors.
ANALISIS JALUR PENGARUH PELAYANAN FISKUS, SANKSI PAJAK TERHADAP KEPATUHAN DENGAN KESADARAN WAJIB PAJAK SEBAGAI MEDIASI Reynaldo; Ngadiman; Jap, Yustina Peniyanti
Jurnal Kontemporer Akuntansi Vol. 5 No. 2 (2025): Volume 5, No.2, September 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Taxes are the largest source of revenue for the Indonesian state. For this reason, maximizing tax revenue must be increased through taxpayer compliance. Some of the factors that affect taxpayer compliance are tax authorities, tax sanctions, and taxpayer awareness. The purposes of this study were to analyze the direct effect of tax authorities, tax sanctions, and taxpayer awareness on taxpayer compliance at KPP Pratama Kalideres. Then, the research also aims to determine the indirect effect between tax authorities and tax sanctions on taxpayer compliance through taxpayer awareness. The main theory used in this research is attribution theory. The research method used is quantitative. The research population is all individual taxpayers with independent work who are registered at KPP Pratama Kalideres. Then the research sample was selected using the hair method and resulted in 170 randomly selected samples. Data analysis using SEM PLS. The results of the study stated that tax authorities, tax sanctions, and taxpayer awareness partially had a positive and significant effect on taxpayer compliance. Furthermore, tax authorities and tax sanctions also have an indirect effect on taxpayer compliance through taxpayer awareness.
FINANCIAL DISTRESS, AUDIT COMMITTEE, INDEPENDENT COMMISSIONER, AND AUDIT QUALITY'S IMPACT ON BANKING TAX AVOIDANCE Kurniawati, Herni; Jap, Yustina Peniyanti
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1208-1221

Abstract

Since both tax avoidance and tax planning use legal means to lower or eliminate tax obligations, tax avoidance is defined as a tax reduction activity. It can range from profitable tax investments (like tax-exempt communal bonds) to aggressive strategies that might not be defended if challenged. In reality, tax evasion is a complicated issue as, while it does not violate any laws, the government opposes tax collectors having the authority to control taxes. As a result, studies on tax evasion across a range of corporate industries and nations yield varying conclusions. The aim of this study is to provide empirical evidence regarding the effects of Independent Commissioners, Audit Committees, and Audit Quality on tax avoidance actions taken by public bank managers. The research methodology is quantitative description utilizing annual report data, and the research sample is the banking industry during the period 2019–2022. The Eviews 12 software program is utilized to support this research. The study's findings demonstrate that financial distress, audit quality, and independent commissioners can all reduce the amount of tax avoidance behavior carried out by banking management. However, the number of audit committees owned by banks cannot both increase or decrease the tax avoidance behavior of banking management. With the goal of lowering potential tax avoidance behavior by management, the contribution to this study gives stakeholders—including shareholders and the government (Directorate General of Taxes)—insight into the significance of the board of commissioners' and audit committee's roles, audit quality, and the financial difficulties that banks face.
Co-Authors Estralita Trisnawati Handra, Tessa Herni Kurniawati Ngadiman Reynaldo Sutisna, Felix Sutrisno, Felicia Verawati Verawati