Articles
<![CDATA[Dampak Manajemen Laba dan Corporate Social Responsibility pada Tindakan Agresivitas Pajak (Studi pada Perusahaan Pertambangan Terdaftar di BEl Periode 2014-2018) ]]>
<![CDATA[Krisna Devara Aryoputro]]>;
<![CDATA[Ira Geraldina]]>
<![CDATA[ Jurnal Keuangan dan Perbankan Vol 16, No 1 (2019): Jurnal Keuangan Dan Perbankan, Volume 16 No. 1, Desember 2019 ]]>
Publisher : <![CDATA[STIE Indonesia Banking School ]]>
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DOI: 10.35384/jkp.v16i1.307
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh Manajemen Laba, Corporate Social Responstbility terhadap agresivitas pajak pada perusahaan pertambangan tahun 2014-2018 yang terdaftar pada BEl. Adapun variabel dependen yang digunakan dalam penelitian ini adalah agresivitas yang diukur dengan GAAP ETR, lalu Variabel independen Manajemen laba yang diukur dengan (Modified Jones Model) dan corporate social responsibility diukur dengan (CSRDI) dan variabel kontrol leverage diukur dengan (rasio leverage), Size diukur dengan Ln of total asset dan Liquidity diukur dengan (rasio liquidity). Pemilihan sample menggunakan metode purposive sampling dan sampel penelitian ini berjumlah 19 perusahaan dari total perusahaan pertambangan yang terdaftar di BEl. Metode pengolahan data menggunakan analisis regresi linier berganda dengan software Eviews 9. Hasilnya Manajemen laba tidak berpengaruh terhadap agresivitas pajak. Corporate social responsibility berpnegaruh negatif terhadap agresivitas pajak.]]>
<![CDATA[Analisis Determinan Banking Fraud: Perspektif Crowe’s Pentagon Fraud Theory (Studi Empiris pada Perusahaan Sektor Perbankan yang Terdaftar di BEI Tahun 2014-2018) ]]>
<![CDATA[Maylinda Dwi Lestari]]>;
<![CDATA[Ira Geraldina]]>
<![CDATA[ Jurnal Keuangan dan Perbankan Vol 16, No 2 (2020): Jurnal Keuangan Dan Perbankan, Volume 16 No. 2, Juni 2020 ]]>
Publisher : <![CDATA[STIE Indonesia Banking School ]]>
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DOI: 10.35384/jkp.v16i2.312
<![CDATA[Penelitian ini bertujuan untuk menganalisis Crowe’s Pentagon Fraud Theory meningkatkan peluang terjadinya banking fraud dengan menggunakan pengukuran jumlah kasus fraud internal yang diungkapkan dilaporan keuangan perusahaan. Sampel dalam penelitian ini dipilih menggunakan metode purposive sampling sehingga terdapat 27 perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) yang dapat digunakan dalam penelitian ini. Penelitian ini menggunakan laporan keuangan tahunan perusahaan yang diperoleh dari website masing-masing bank dan Bursa Efek Indonesia (BEI) periode 2014-2018 dan digunakan sebagai data sekunder. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda. Variabel dalam penelitian ini menggunakan variabel pressure (financial target, financial stability, external pressure, dan institutional ownership), variabel opportunity (ineffective monitoring, dan kualitas auditor eksternal), variabel rationalization (change in auditor), variabel competence (pengalaman direktur utama), variabel arrogance (jumlah foto direktur utama di media sosial perusahaan). Hasil penelitian ini menunjukkan bahwa financial target (ROA), financial stability (ACHANGE), dan arrogance (CEOPIC) berpengaruh terhadap kemungkinan terjadinya tindakan banking fraud.]]>
<![CDATA[Respon Investor terhadap Pergantian Menteri dan CEO Perusahaan BUMN ]]>
<![CDATA[Denisa Ryan Angelita]]>;
<![CDATA[Ira Geraldina]]>
<![CDATA[ Jurnal Keuangan dan Perbankan Vol 17, No 1 (2020): Jurnal Keuangan Dan Perbankan, Volume 17 No. 1, Desember 2020 ]]>
Publisher : <![CDATA[STIE Indonesia Banking School ]]>
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DOI: 10.35384/jkp.v17i1.317
<![CDATA[Penelitian ini bertujuan untuk menguji reaksi investor terhadap pergantian menteri BUMN dan pergantian CEO pada perusahaan BUMN. Sampel dalam penelitian ini adalah perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2019 dan diperoleh sebanyak 20 Perusahaan. Metode yang digunakan dalam penelitian ini adalah metode studi peristiwa yang mengamati reaksi investor terhadap informasi dari suatu pengumuman atau publikasi peristiwa. Pengujian dilakukan dengan teknik analisis yang digunakan untuk menguji tingkat signifikansi cumulative abnormal return adalah paired sample t-test.Hasil penelitian ini menunjukkan bahwa (1) Tidak terdapat perbedaan yang signifikan reaksi investor sebelum dan sesudah pergantian menteri BUMN (2) Tidak terdapat perbedaan yang signifikan reaksi investor sebelum dan sesudah pergantian CEO BUMN.]]>
<![CDATA[Implikasi Kecakapan Manajerial pada Laporan Keberlanjutan dan Kinerja Perusahaan ]]>
<![CDATA[Elly Nindi Ariantika]]>;
<![CDATA[Ira Geraldina]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 1 (2019): Maret 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v6i1.10815
<![CDATA[ABSTRACTThis study aims to examine the effect of managerial skills in moderating the relationship between sustainability reports and financial performance of Indonesian companies. The population of this study is companies listed in the Indonesian Stock Exchange which are participating in the Sutainability Reporting Award (SRA) between 2008 and 2015 (110 observations). The data is analysed by using moderated regression analysis (MRA) method. This study indicates that the disclosure of economic, environmental, labor and product responsibility affects the companies's financial performance. Aditionally the managerial skill strengthens the positive influence of sustainability reports on company performance. The implication of this study is that companies should consider the skills of managers who are able to manage company assets efficiently. On the one hand the skillful managers can improve the company's sustainability reports and on the other hand they can also improve the company performance. ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh kecakapan manajerial dalam memoderasi hubungan antara laporan keberlanjutan dengan kinerja keuangan perusahaan di Indonesia. Populasi penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia yang juga berpartisipasi dalam Sutainability Reporting Award (SRA) antara tahun 2008 dan 2015 (110 observasi). Data dianalisis dengan menggunakan moderated regression analysis (MRA). Hasil penelitian ini menunjukkan bahwa pengungkapan kinerja ekonomi, lingkungan, tenaga kerja, dan tanggung jawab produk yang mempengaruhi kinerja keuangan perusahaan. Kecakapan manajerial terbukti dapat memperkuat pengaruh positif laporan keberlanjutan terhadap kinerja perusahaan. Implikasi hasil penelitian ini adalah, perusahaan sebaiknya mempertimbangkan kecakapan manajer yang mampu mengelola aset perusahaan secara efisien, sehingga pada satu sisi dapat meningkatkan laporan keberlanjutan perusahaan dan di sisi lain meningkatkan kinerja perusahaan.]]>
<![CDATA[The Quality of Risk Disclosure: Evidence from Infrastructure Industry in Indonesia ]]>
<![CDATA[Ira Geraldina]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 2 (2017): September 2017 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v4i2.8053
<![CDATA[The objective of this study was to analyze the quality of mandatory and voluntary risk disclosure in Indonesia during the period of 2011 and 2012. The risk disclosure quality is defined as the quality of risk information that are disclosed by firms in term of relative quantity (adjusted by type of sub-industry and firm size), depthness (the potential impact of risk disclosed on firm’s future performance), the coverage within every type of risk, and the outlook profile of firm’s risk management. This study used samples of 48 firm-years of infrastructure companies that were listed in Indonesia Stock Exchange. Infrastructure industry was chosen due to the strategic role of this industry to support the acceleration and expansion of Indonesia's economic development. By using a descriptive qualitative method, the result showed that firms were still emphasizing on relative quantity dimension compared to the other three dimensions: coverage, depth, and outlook profile of firm risk management. In addition, the quality of mandatory risk disclosure was better than voluntary risk disclosure either for depth, coverage, or an outlook profile of firm risk management dimension. In other words, financial risk items (mandatory risk disclosure items) have better quality rather than non-financial risk items (voluntary risk disclosure items).]]>
<![CDATA[Kandungan Informasi Laba dari Nilai Wajar Aset Keuangan Bank ]]>
<![CDATA[Ira Geraldina]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 2 (2018): September 2018 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v5i2.10767
<![CDATA[This study aims to examine the effect of the fair value of financial assets on information content of bank future earnings after the mandatory adoption of Indonesia Financial Accounting Standards No. 50 55 (or Pernyataan Standar Akuntansi Keuangan 50 55, Revised 2006) on the Financial Instruments: recognition, measurement, and presentation. The financial assets analysed in this study are the fair value measured assets, namely profit or loss, available for sale, held to maturity, and loans and receivables. This study uses 138 publicly listed bank year samples for 2006-2012 periods. Using panel data analysis, the results show that the information content of banks future earnings has increased after the mandatory adoption of PSAK 50 55, but the use of the fair value of financial assets has reduced the information content of banks future earnings. The financial asset that is classified as available for sale may contribute to this reduction of information content of banks future earnings.]]>
<![CDATA[Factors Affecting The Choice Of Payment Method In Modern Retail Shops ]]>
<![CDATA[Maya Nur Annisaa]]>;
<![CDATA[Nuryasman MN]]>;
<![CDATA[Ira Geraldina]]>
<![CDATA[ Jurnal Ekonomi Vol. 28 No. 3 (2023): November 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonom dan Bisnis, Universitas Tarumanagara ]]>
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DOI: 10.24912/je.v28i3.1780
<![CDATA[Digitalization affects almost all areas of life, including payment methods. Now, there are many different payment methods. However, on the other hand, Indonesia's financial inclusion level still needs to catch up compared to neighboring countries. This study aims to determine the factors influencing the choice of payment method at minimarkets in Bekasi City by using transaction value, income, education, awareness ease of use, and awareness of risk as independent variables. Research data collection was carried out by distributing questionnaires to 400 respondents. The sampling method used a convenient regional random sample selection technique. Data collection found that electronic wallets are the most used payment method. Using the PLS-SEM method, the results found that transaction value, income, education, awareness ease of use, and awareness of risk have positive and significant impacts in increasing the likelihood of consumer’s behavior in choosing an electronic payment method.]]>
<![CDATA[Pemberdayaan Desa dengan Keunikan Kemasan Produk pada “One Village One Product” di Kecamatan Bontomarannu ]]>
<![CDATA[Geraldina, Ira]]>;
<![CDATA[Arifin, Andi Harmoko]]>;
<![CDATA[Rahim, Abdul Rahman]]>;
<![CDATA[Andriyansah, Andriyansah]]>
<![CDATA[ Abdimas Indonesian Journal Vol. 4 No. 1 (2024) ]]>
Publisher : <![CDATA[Civiliza Publishing ]]>
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DOI: 10.59525/aij.v4i1.323
<![CDATA[Although faced with various problems, MSMEs in Indonesia have increased every year, in 2021 MSMEs numbered 63, 955, 369 units and in 2022 the number reached 8.71 million units. The partners of this activity are fostered MSMEs in three villages, namely Romang Lompoa, Balang-Balang, and Borongloe Villages, Bontomarannu District, Gowa Regency. The urgency of this activity is to minimise difficulties in marketing, intense business competition The solution given to overcome partner problems is to improve the quality of product packaging for fostered partners and increase sales of fostered partner products. The solution given to overcome partner problems is to improve the quality of product packaging of fostered partners and increase sales of fostered partner products.]]>
<![CDATA[Analisis DAMPAK DINAMIKA PANDEMI COVID-19 TERHADAP RETURN INDEKS SAHAM SEKTOR FINANCE DI BURSA EFEK INDONESIA ]]>
<![CDATA[Lumbantoruan, Frizt Yonif Yongly]]>;
<![CDATA[Tubagus Ismail]]>;
<![CDATA[Ira Geraldina]]>
<![CDATA[ JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 10 No 3 (2023): JMBI UNSRAT Volume 10 Nomor 3 ]]>
Publisher : <![CDATA[FEB Universitas Sam Ratulangi Manado ]]>
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DOI: 10.35794/jmbi.v10i3.51675
<![CDATA[The significant changes in the return of the Financial Sector Stock Index both before and after the COVID-19 pandemic entered Indonesia have been the focus of attention in this study. In the midst of this uncertain condition, the Financial Sector Stock Index on the Indonesian Stock Exchange experienced noticeable changes. This research focuses on analyzing the impact of the COVID-19 pandemic on the return of the Financial Sector Stock Index on the Indonesian Stock Exchange. The study involves the Financial Sector Stock Index as the research object, with research variables including Gross Domestic Product (GDP), Inflation Rate, and Return of the Financial Sector Stock Index. The research also examines the consistency of the relationship between GDP, inflation, and stock returns over a considerable period. The study period covers from 2019 to 2022. This research is of a quantitative nature. The model used to address the research question is the Structural Vector Autoregression (SVAR) model. The research tool in this SVAR model uses the Eviews software. Secondary data is used in this study. The research population consists of 20 companies in the finance sector listed on the Indonesian Stock Exchange during the study period. The results of the Granger causality test show that inflation has a significant relationship with the return of the financial sector stock with a probability value of 0.0382. However, variance decomposition illustrates that the contribution of inflation to changes in stock returns is not very large, at 3 percent from period one to period sixteen. Meanwhile, GDP to the return of the financial sector stock index has a probability value of 0.0916 from the Granger causality test results. This means that GDP does not have a significant relationship with the return of the financial sector stock during the observation period.]]>
<![CDATA[Relevansi Nilai Informasi Akuntansi (Studi pada Perusahaan Retail yang Terdaftar di Bursa Efek Indonesia Tahun 2014 -2017) ]]>
<![CDATA[Kurniatie, Safira]]>;
<![CDATA[Geraldina, Ira]]>
<![CDATA[ Jurnal Keuangan dan Perbankan Vol. 15 No. 2 (2019): Jurnal Keuangan Dan Perbankan, Volume 15 No. 2, Juni 2019 ]]>
Publisher : <![CDATA[STIE Indonesia Banking School ]]>
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DOI: 10.35384/jkp.v15i2.302
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh Perubahan Laba, Arus Kas Operasi, Arus Kas Investasi, Arus Kas Pendanaan, Manajemen Laba dan Tingkat Inflasi terhadap Relevansi Nilai informasi Akuntasi yang di proksi kan dengan Return Saham. Pemilihan sampel menggunakan metode purposive sampling dan sampel dari penelitian ini adalah sebanyak 25 perusahaan retail yang terdaftar di Bursa Efek Indonesia (BEI). Data diperoleh dari data sekunder laporan tahunan perusahaan retail yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2017. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hipotesis dalam penelitian ini didasarkan pada penelitian terdahulu dan berbagai teori pendukung lainnya. Variabel bebas dalam penelitian ini adalah Perubahan Laba (PL) sebagai ukuran informasi laba, Arus Kas Operasi (TCFO), Arus Kas Investasi (TCFI), Arus Kas Pendanaan (TCFF) sebagai ukuran informasi Arus Kas, Manajemen Laba (DAT) sebagai ukuran informasi akrual dan Tingkat Inflasi (Inflasi). Variabel terikat adalah relevansi nilai informasi akuntansi yang diukur dengan Return Saham.Hasil penelitian menunjukkan bahwa Perubahan Laba (PL) berpengaruh positif terhadap return saham (Rit), sedangkan Perubahan Arus Kas Operasi (TCFO), Perubahan Arus Kas Investasi (TCFI), Perubahan Arus Kas Pendanaan (TCFF) sebagai ukuran informasi Arus Kas, Manajemen Laba (DAT) tidak berpengaruh terhadap return saham (Rit).]]>
