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Journal : Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)

PENGARUH PHYSICAL CAPITAL, HUMAN CAPITAL, DAN STRUCTURAL CAPITAL TERHADAP PROFITABILITAS, PRODUKTIVITAS DAN PENILAIAN PASAR PADA PERBANKAN INDONESIA (Studi kasus perbankan yang terdaftar di BEI Tahun 2008-2011) Rahmadhani, Sari
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 4, No 1 (2013)
Publisher : STIE Totalwin Semarang

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Abstract

This study aimed to examine the effect of disclosure of intangible assets in the banking company. Disclosure of intangible assets is an important concern for modern accounting disclosures aimed determine the ability of an intangible asset in improving profitability, productivity and market valuation. New types of intangibles such as employee competence, relationships with customers, simulation models, administration and computer systems are not recognized in the financial reporting model and conventional management. Testing of intangible assets is done by using the components of capital, namely Physical Intellectual Capital, Human Capital, Structural Capital.This research was conducted by a quantitative method using secondary data. The population of this study was obtained from the banks listed on the Indonesia Stock Exchange in the period 2008 - 2011. The study sample was 12 Banks are selected using purposive sampling method. Analysis techniques used is by using multiple linear regression model using SPSS. The results showed results provide empirical evidence that the Physical capital does not affect the profitability, productivity, and penilaiaan banking market in Indonesia. While human capital affect the profitability and market penilaiaan, but has no effect on the pebankan produkivitas. Structural capital does not affect the profitability and market penilaiaan, but the effect on the productivity of banking in Indonesia.
DAMPAK PENERAPAN PSAK 50, PSAK 55 DAN PSAK 60 (REVISI) PADA PENYISIHAN KERUGIAN KREDIT PERBANKAN Rahmadhani, Sari
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 5, No 1 (2014)
Publisher : STIE Totalwin Semarang

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Abstract

Bank Indonesia, together with the financial accounting standards board issued financial standards governing the allowance for credit losses due to the enactment of the international financial standards IFRS. Provision for credit losses is very important for banks to be able to cope with the risk of losses incurred due to the failure of the bank disbursed loan repayments. Banking indirectly still have a dilemma with the application of IAS 50 on financial instruments presentation of IAS 55 and IAS 60 regarding measurement of the disclosure. These applications have benefits in addition to the problems in the implementation.
PENGARUH LISTED, KEPEMILIKAN SAHAM OLEH INSTITUSIONAL DAN NILAI TUKAR TERHADAP PROFITABILITAS PERBANKAN DOMESTIK DI INDONESIA Rahmadhani, Sari
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 1, No 1 (2010)
Publisher : STIE Totalwin Semarang

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Abstract

The research problem is the decrease of profitability happened in the year of 2005 and 2007. The condition indicates the existence of serious problem on banking profitability. The other problem was showed by the existence or research gap of some factors which influence on banking profitability. The samples of research are 62 domestic banks, by using multiple regression analysis. The result of this research only the listed positively and significantly influence on banking profitability, if the ownership of stock by company and exchange rate insignificantly not influence on banking profitability