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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 15 Documents
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Search results for , issue "Vol. 13 No. 2: June 2024" : 15 Documents clear
Artificial Intelligence in Financial Reports: How it Affects the Process's Effectiveness and Efficiency Kuswara, Zakaria; Pasaribu, Marsel; Fitriana, Fitriana; Santoso, Rachmat Agus
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 13 No. 2: June 2024
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.v13i2.12730

Abstract

In today's digital age, artificial intelligence (AI) has revolutionized many sectors, including auditing and finance, with the potential to improve the efficiency and effectiveness of the audit process. However, there is limited understanding of the impact of AI implementation on financial statement transparency and external auditor reputation. This study aims to fill that knowledge gap by exploring how AI can strengthen financial statement transparency and enhance auditor reputation. The methodology used is descriptive-analytical with an empirical normative approach, collecting data through literature review and documentation. The results finds that the integration of AI in auditing significantly improves financial statement transparency, facilitates auditors in conducting more in-depth and accurate analyses, and potentially enhances the reputation of external auditors in the eyes of stakeholders. The findings confirm that AI not only improves the efficiency of the audit process but also plays a strategic role in building trust and integrity in financial reporting. The implications of this research are significant in demonstrating the importance of adapting the latest technologies to meet and exceed evolving financial and reputational expectations in the digital age.
Islamic Economic Law Review: Application of Khiyar Rights to Brick Purchases: English Darma, Aswin Fahmi; Aseandi, Rizki; Munthe, Safaruddin
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 13 No. 2: June 2024
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.v13i2.12750

Abstract

This type of field research aims to determine the application of Khiyar rights to the practice of brick purchasing in the frame of Islamic Economic law. The method used is the descriptive method to excavate the application of Khiyar Rights in buying and selling bricks in Teluk Village, Secanggang District in North Sumatera. The research results show that buying and selling bricks is carried out by ordering (Bai As-salam) directly from the brick traders. Thus, this research finds that both Khiyar Syarat and Khiyar Aib have not properly implemented according to fiqh and the Compilations of Islamic Economic Law (Kompilasi Hukum Ekonomi Islam/KHES). This research makes a significant addition to our comprehension of the dynamics implementation of Khiyar Rights in accordance to the Compilations of Islamic Economic Law.
Market Anomalies: January Effect and Weekend Effect on Stock Return Jannah, Rosidatul; Hidayat, Nur
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 13 No. 2: June 2024
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.v13i2.12783

Abstract

Every investor will always expect a return from their investment and can take advantage of seasonal or calendar anomalies to get the expected return. Seasonal or calendar anomalies are measured using the January Effect and Weekend Effect to determine the pattern of stock price movements. This study aims to examine the effect of the January Effect and Weekend Effect on stock returns. The population used is the LQ45 index which consists of 45 companies. The sample used was 17 companies selected through the purposive sampling technique. The data analysis method used is descriptive statistical analysis and multiple linear regression models. The results showed that stock returns in January showed a negative value, indicating that the January Effect did not affect stock returns. Stock returns show a positive value on Friday compared to other trading days which indicates the Weekend Effect has an effect on stock returns. Together, the January Effect and Weekend Effect influence LQ45 stock returns on the IDX. Keywords: January Effect; Weekend Effect; Return; Investment; Public Information
Determinants of the Equity Price of Main Board Index Companies Komariah, Siti; Gusni, Gusni; Riantani, Suskim
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 13 No. 2: June 2024
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.v13i2.12881

Abstract

The stock price has consistently varied over time in the capital market and can be influenced by a range of internal and external factors. This study aims to identify the elements that investors take into account when making investment decisions on the Main Board Index of the Indonesian stock market, as well as the factors that determine share prices. The study utilized data gathered between 2018 and 2022, from 106 companies listed on the main board index using a purposive sampling method. Panel data regression techniques have been utilized to elucidate the determinants of the firm equity price. Research findings denote that profitability as measured by earnings per share (EPS) and return on assets (ROA), along with the size and value of the firm, contribute positively to equity prices. Conversely, the capital structure exerts a negative impact on share prices, while dividend policy does not affect stock prices. Our findings underscore the significance for investors to consider on factors within a company beside external when processing information and deliberating on investment choices. Keywords: Equity Price; Determinant Factors; Main Board Index; Panel Data; Capital Market
Trend Analysis of Profitability Ratio of Indonesian Sharia Bank Using Semi Average Method Husna, Hidayatul; Lubis, M Zaky Mubarak; Binti Mohamad, Zam Zuriyati
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 13 No. 2: June 2024
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.v13i2.12959

Abstract

One of the key ratios in a bank that is essential is the profitability ratio. This ratio, which can be explained by ROA, ROE, and NIM, is related to the bank's profitability. Customers will use a strong profitability value as a point of comparison. Based on data from 2016–2023 taken from the annual report, this study was carried out in Bank Muamalat and employed a trend analysis to see the development of profitability ratios at Bank Muamalat in 2024–2026. Semi-average analytical approach for trend analysis. The analysis revealed that Bank Muamalat's general trends decreased in all three ratios. This may serve as a reminder to the management to adopt policies that are appropriate for the business. However, Bank Muamalat customers can also utilize these results as a guide to make future financial decisions.

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