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All Journal Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Jurnal Keuangan dan Perbankan Jurnal Inovasi Global
Muchlis Muchlis
STIE Indonesia Banking School
Astronomy Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences

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Pengaruh Penerapan IFRS (PSAK 50/55) terhadap Price to Book Value Saham-Saham Perbankan di Indonesia Muchlis Muchlis
Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Vol 4, No 2 (2018): Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Ba
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jemp.v4i2.133

Abstract

Implementation of IFRS (PSAK 50/55, accounting standards for financial instruments) in the Indonesian banking industry, has changed the assets valuation from historical cost to fair value method, that increases the value of banks' assets. The increase in asset value due to accounting changes, without any increase in economic value banks' assets, may result in a decrease in Price to Book Value (PBV) of banks' stock in Indonesia. This research shows that the implementation of IFRS has caused a decreasing of PBV of banks' stocks in Indonesia, after controlling Return on Equity (ROE), Leverage and Assets Size, the three factors that are previously known for effecting the PBV. Meanwhile, for manufacturing companies, the implementation of IFRS is presumed not to cause a decrease of PBV, because manufacturing companies have a very small portion of financial assets compared to fixed assets. The implementation of IFRS on fixed assets (PSAK 16) still allows manufacturing companies to choose between historical cost and revaluation method in recognizing their fixed assets. This research shows that the implementation of IFRS does not cause decreasing in PBV of manufacturing companies' stock, because many manufacturing companies may still use the previously used historical cost method, instead of moving to the revaluation method.
Dampak Merger Terhadap Harga Saham BRIS Muchlis Muchlis
Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Vol 8, No 2 (2022): Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Ba
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jemp.v8i2.271

Abstract

Penelitian ini bertujuan mengungkapkan apakah pasar saham bereaksi secara tepat atas informasi merger yang terjadi, dimana BRIS menerima masuknya BSM dan BNIS yang belum go-publik. Reaksi pasar dia-mati melalui pergerakan harga saham dan perubahan volume perdagangan saham BRIS di Bursa Efek In-donesia. Hasil dari penelittian ini yaitu peningkatan volume perdagangan saham dapat mencerminkan adanya disagreement investor tentang nilai intrisik saham BRIS pasca merger. Merger BRIS dapat meningkatkan volatilitas harga sahamnya, meskipun tidak signifikan. Membesarnya asset BRIS setelah menggabungkan BSM dan BNIS ternyata meningkatkan nilai β saham BRIS. Setahun pasca merger, harga saham BRIS berada di antara batas atas PER x EPS dan batas bawah PBV x BVS, yang menunjukkan ek-spektasi para investor akan adanya prospek pertumbuhan laba yang baik pasca merger.
Analisa Perkembangan Cadangan Kerugian Penurunan Nilai (CKPN), Beban Kerugian Penurunan Nilai dan Non Performing Loan (NPL) selama Masa Pandemi Covid-19 pada 4 Kelompok bank di Indonesia Periode 2019-2020 Elisabeth Irna Pramestika; Muchlis Muchlis
Jurnal Keuangan dan Perbankan Vol 18, No 2 (2022): Jurnal Keuangan Dan Perbankan, Volume 18 No. 2, Juni 2022
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.424 KB) | DOI: 10.35384/jkp.v18i2.333

Abstract

Pandemi Covid-19 memberikan dampak bagi seluruh aspek kehidupan manusia, tak terkecuali bagi perekonomian yang sedang mengalami kekhawatiran pada kondisi tak menentu seperti ini. Oleh sebab itu, penelitian ini bertujuan untuk melihat perbedaan yang terjadi pada Cadangan Kerugian Penurunan Nilai (CKPN), Beban Kerugian Penurunan Nilai dan Non Performing Loan (NPL) selama masa pandemi Covid-19. Penelitian dilakukan dalam jangka waktu 2019 sampai dengan 2020 dengan Bank Umum Konvensional BUKU 1 – 4 yang menjadi objek penelitiannya. Penelitian ini menggunakan deskriptif kuantitatif yang disajikan dalam bentuk angka, sehingga mudah dipahami dan nantinya akan diperbandingakan. Pengujian hipotesis menggunakan uji Wilcoxon Signed Rank Test dengan menggunakan applikasi IBM SPSS 25. Hasil dalam penelitian ini, pada variabel Cadangan Kerugian Penurunan Nilai kategori BUKU 1 – 4 mengalami perbedaan signifikan. Selanjutnya pada variabel Beban Kerugian Penurunan Nilai kategori BUKU 1 dan 2 tidak mengalami perbedaan signifikan, hasil berbeda ditemukan pada BUKU 3 dan 4 yang mengalami perbedaan signifikan. Pada variabel yang terakhir Non Performing Loan kategori BUKU 1 – 3 tidak mengalami perbedaan signifikan, sedangkan pada BUKU 4 mengalami perbedaan yang signifikan. Dalam penelitian ini memberikan implikasi kepada manajemen dan regulator bahwa kebijakan countercyclical yang diterapkan pada perbankan di Indonesia menunjukkan suatu keberhasilan yang membuat perbankan Indonesia tidak jatuh.
Symbolic Compliance vs. Substantive Action: A Comparative Analysis of Sustainability Disclosure Quality Between Major Indonesian and International Banks Farid Dwiputra; Muchlis Muchlis; Batara Maju Simatupang; Antyo Pracoyo
Jurnal Inovasi Global Vol. 4 No. 1 (2026): Jurnal Inovasi Global
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jig.v4i1.493

Abstract

This study aims to examine and compare the sustainability disclosure quality of major Indonesian banks and leading international banks. Using a quantitative content analysis method, eight banks—four Indonesian and four international—were analyzed through their 2024 Sustainability Reports based on the Global Reporting Initiative (GRI) Standards Consolidated 2021. A dual-tier scoring framework was applied to measure disclosure quality across quantitative, qualitative, and third-party verification dimensions. The findings reveal that although the aggregate disclosure scores appear similar between the two groups, fundamental contrasts exist in strategic focus. Indonesian banks tend to emphasize disclosure quantity and economic aspects, yet exhibit low levels of external assurance. Conversely, international banks demonstrate stronger commitment toward environmental and social disclosures, supported by higher verification credibility. These discrepancies highlight the tension between symbolic compliance and substantive action, reflecting differing regulatory pressures and market expectations. This study contributes empirical evidence to signaling and agency theory in the sustainability reporting context and provides actionable insights for regulators and stakeholders to strengthen accountability and mitigate greenwashing risks.
Co-Authors Antyo Pracoyo Batara Maju Simatupang Elisabeth Irna Pramestika Farid Dwiputra Mutia Melsyawitri