cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Arjuna Rizaldi
Contact Email
arjuna@email.unikom.ac.id
Phone
-
Journal Mail Official
arjuna@email.unikom.ac.id
Editorial Address
-
Location
Kota bandung,
Jawa barat
INDONESIA
JIKA: Jurnal Ilmu Keuangan dan Perbankan
Published by Universitas Komputer Indonesia
ISSN : 20892845     EISSN : 26559234     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 14 Documents
 1   2 
Search results for , issue "Vol 13 No 1: December 2023" : 14 Documents clear
Taxpayer Compliance based on Social Norm and Tax Moral Anggraeni, Windi Ariesti; Ningsih, Winda; Romdhon, Mochamad
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol 13 No 1: December 2023
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v13i1.11367

Abstract

This research aims to analyze the role of social norm and tax moral in influencing tax compliance among Micro, Small, and Medium Enterprises (MSMEs). MSMEs hold significant potential as a tax source for the government due to their vital contribution to the economy. In this study, the Theory of Planned Behavior serves as the foundational framework to explore the impact of social norms and morality on tax compliance among MSMEs. Primary data was collected from 100 MSME respondents registered as taxpayers through a survey method, and multiple regression analysis was employed to test hypotheses. The discussion that focuses on the influence of social and moral norms on the tax compliance of MSME taxpayers is a novelty in this research and has not been extensively explored before. The research findings indicate that both social norms and morality significantly influence the level of tax compliance among MSMEs. These results offer valuable insights for the government and stakeholders in crafting more effective tax policies to enhance tax revenue from the MSME sector and support overall economic growth.
Good Corporate Governance as Prevention of Credit Fraud at Government Bank Kurniamaylani, Widia; Amir, Vaisal; Prasaja, Mukti
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol 13 No 1: December 2023
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v13i1.11376

Abstract

This study aims to determine the application of Good Corporate Governance as fraud prevention in providing briguna loans to PT Bank Rakyat Indonesia (Persero) Tbk Ngawi Branch office. This study used qualitative descriptive method by taking data derived from interviews and direct observations with officers of PT BRI and interviews with customers. Data collection is done by observation, interviews, and documentation. The data analysis techniques used are data reduction, data presentation, and conclusions. The results of this study show that PT Bank Rakyat Indonesia (Persero) Tbk Ngawi Branch Office has applied GCG principles adequately in providing briguna loans. With the implementation of GCG principles, Bank BRI has carried out fraud prevention.
Dynamic Models: Analysis of Macroeconomic Variables And Islamic Banks Performance in Indonesia Covid19 Period amaliawiati, lia; Nursjanti, Farida; Nilasari, Irma
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol 13 No 1: December 2023
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v13i1.11386

Abstract

The Covid19 pandemic has had an impact on macroeconomic conditions, and shocks to these factors will have an impact on how well banks, particularly Islamic banks, perform financially. Using the Vector Error Correction Model (VECM), the data is processed in the form of time series with the goal of analyzing the relationship between the performance of Islamic banks and macroeconomic indicators over the short and long terms. The Granger Causality Test, Impulse Response Function and Variance Decomposition, were some of the additional VAR analyses examined. The analysis's findings indicate that Non Performing Finance (NPF), Capital Adequacy Ratio, interest, and inflation are the variables with the strongest long term and short term relationships according to the VECM model. The best variable used as the dependent variable is Non Performing Finance (NPF). In the long run NPF is influenced by Return on Assets (ROA), Nett Opertaing Margin (NOM), Capital Adequency Ratio (CAR), Finance Deposit Ratio (FDR), Industrial Production Index (IPI), Inflation (INF), Interest (INT). In the short run NPF is affected by NPF lag 1, CAR lag 1, inflation lag 1 and interest lag 1. The Granger Causality test results conclude that the variables that have a two-way relationship are INF and INT. The Variance Decomposition results conclude that the first stage of the NPF variant is explained by the contribution of the variable itself and then its contribution decreases because there are other contributions, especially from ROA. The results of the Impulse Response Function show that the shock is in a positive direction from ROA, CAR, FDR, IPI, INF, INT to NPF. Shock in the negative direction from NOM, Operating Expense to Operating Income (OEOI), and Exchange Rate (ER) to NPF. Pandemic covid19 telah mempengaruhi kondisi makroekonomi, guncangan yang terjadi pada variable makroekonomi akan berpengaruh pada kinerja keuangan bank khususnya bank syariah. Penelitian ini bertujuan untuk menganalisis hubungan antara kinerja bank syariah dengan variable makro ekonomi baik jangka pendek maupun jangka panjang dengan menggunakan Vector Error Correction Model (VECM), data yang diolah berupa times series. Beberapa analisis VAR lainnya yang dianalisis adalah Granger Causality Test , Variance Decomposition dan Impulse Response Fuction. Hasil analisis menyimpulkan bahwa berdasarkan model VECM variable yang mempunyai hubungan jangka panjang dan Pandemic covid19 telah mempengaruhi kondisi makroekonomi, guncangan yang terjadi pada variable makroekonomi akan berpengaruh pada kinerja keuangan bank khususnya bank syariah. Penelitian ini bertujuan untuk menganalisis hubungan antara kinerja bank syariah dengan variable makro ekonomi baik jangka pendek maupun jangka panjang dengan menggunakan Vector Error Correction Model (VECM), data yang diolah berupa times series. Beberapa analisis VAR lainnya yang dianalisis adalah Granger Causality Test , Variance Decomposition dan Impulse Response Fuction. Hasil analisis menyimpulkan bahwa berdasarkan model VECM variable yang mempunyai hubungan jangka panjang dan jangka pendek adalah Non Performing Finance, Capital Adequancy Ratio, interest, inflasi. Variable yang terbaik dijadikan variable dependen adalah Non Performing Finance (NPF). Dalam jangka panjang NPF dipengaruhi oleh ROA, NOM, CAR, FDR, IPI, INF, INT. Dalam jangka pendek NPF dipengaruhi oleh NPF lag 1, CAR lag 1, inflasi lag 1 dan interes lag 1. Hasil Granger Causality test menyimpulkan bahwa variable yang mempunyai hubungan dua arah adalah INF dan INT, Hasil Variance Decomposition menyimpulkan bahwa tahap pertama varian NPF dijelaskan oleh kontribusi variable itu sendiri dan selanjutnya kontribusinya semakin menurun karena ada kontribusi lain terutama dari ROA. Hasil Impuls Response Function menunjukkan bahwa shock arah positif dari ROA, CAR, FDR, IPI, INF, INT terhadap NPF. Shock arah negative dari NOM, OEOI, dan ER terhadap NPF. Islamic Bank Performance; Macroeconomiccs Variables; VECM; GCT; IRF; VD Islamic Bank Performance; Macroeconomiccs Variables; VECM; GCT; IRF; VD
The Measurement of Efficiency of Sharia Banks in Indonesia: Two-Stage Data Envelopment Analysis (DEA) Aziz, Lukmanul Hakim; Ganika, Gerry; Mala, Chajar Matari Fath
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol 13 No 1: December 2023
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v13i1.11397

Abstract

This research was conducted to measure the efficiency of sharia banks in Indonesia. The study utilized two stages, with the first stage employing the Data Envelopment Analysis (DEA) method, and the second stage conducting an analysis using the Tobit Method to determine the influence of market competition, market share, NSFR, CAR, ROA, and BOPO variables on its independent variable, which is efficiency. This research utilized panel data from sharia banks in Indonesia. The findings of this study provide a deeper understanding of the factors influencing the efficiency of sharia banks, and the results can serve as a basis for formulating policies that support the growth of a more efficient sharia banking industry. Several variables that affect sharia banks in Indonesia are market share, NSFR, CAR, ROA, and BOPO. However, variables such as the Lerner Index and ROA do not have a significant impact on the level of efficiency.

Page 2 of 2 | Total Record : 14

 1   2 

Filter by Year

2023 2023


Reset
Filter By Issues
All Issue Vol. 14 No. 2: Juni 2025 Vol. 14 No. 1: December 2024 Vol 13 No 2: June 2024 Vol 13 No 1: December 2023 Vol 12 No 2: Juni 2023 Vol 12 No 1: Desember 2022 Vol 11 No 2: Juni 2022 Vol 11 No 1: Desember 2021 Vol 10 No 2: Juni 2021 Vol 10 No 1: Desember 2020 Vol 9 No 2: Juni 2020 Vol 9 No 1: Desember 2019 Vol 8 No 2: Juni 2019 Vol 8 No 1: Desember 2018 Vol 7 No 2: Juni 2018 Vol 7 No 1: Desember 2017 Vol 6 No 2: Juni 2017 Vol 6 No 1: Desember 2016 Vol 5 No 2: Juni 2016 Vol 5 No 1: Desember 2015 Vol 4 No 2: Juni 2015 Vol 4 No 1: Desember 2014 Vol 3 No 2: Juni 2014 Vol 3 No 1: Desember 2013 More Issue