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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 203 Documents
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Factors Influencing Financial Reporting Integrity Moderated by Audit Quality Wati, Yenny; Inrawan, Ady; Kesuma, Indrawati Mara; Yusrizal, Yusrizal; Putri, Debi Eka
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 14 No. 1: December 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.v14i1.14125

Abstract

This research aims to determine the influence of good corporate governance and intellectual capital on the financial reports' integrity. Audit quality is utilized as a moderating variable. The IDX is the secondary data source for the years 2019–2023, and the research sample consists of manufacturing enterprises. WarpPLS, which applies the Partial Least Squares (PLS) data analysis techniques, was used to conduct this research. The influence of good corporate governance and intellectual capital on the financial reports' integrity can be moderated by audit quality. The findings of this study will assist firms in identifying internal and external issues that may affect the integrity of financial reports. Current issues raised in the literature regarding the integrity of financial statements can help in evaluating financial information. Keywords: Integrity of Financial Reports; Institutional Ownership; Independent Commissioner; Intellectual Capital; Audit Quality
The Indonesian Commercial Banks' Profitability and Credit Risk Setiawan, Ilham; Zulbetti, Rita; Perwito, Perwito
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 14 No. 1: December 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.v14i1.14135

Abstract

This study examines the impact of credit risk on the profitability of commercial banks listed on the Indonesia Stock Exchange (IDX) during the period 2013-2022. Using purposive sampling, 40 banks were selected from 47 listed banks. Panel data regression analysis was employed to explore the impact of credit risk, measured by Non-Performing Loans (NPL) and Loan Loss Provisions (LLP), on profitability measured by Return on Assets (ROA). The results indicate that NPL has a negative but insignificant effect on ROA, suggesting that an increase in NPL does not directly impact a decrease in ROA. Conversely, LLP has a negative and significant effect on ROA, indicating that an increase in LLP can reduce ROA as banks allocate substantial funds for loan losses, thereby affecting their profitability. Therefore, banks and regulators need to enhance credit risk management. This not only impacts banking profitability but also can maintain the overall stability of the financial system. Keywords: Credit Risk, Non-Performing Loan, Loan Loss Provision, Return on Assets, Bank Profitability.
Prediction of Stock Prices of IDX30-Indexed Companies using Dividend Policy, Profitability, and Firm Size Wulandari, Rika Awalia; Ernawati, Nani; Prasetyo, Yoyok
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 14 No. 1: December 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.v14i1.14138

Abstract

This research aims to determine the influence of Dividend Policy, Profitability, and Firm Size in Predicting Stock Prices of IDX30-indexed companies simultaneously & partially. The data was obtained from the company's financial reports listed on the Indonesia Stock Exchange. The method used is a quantitative method. The sample was determined using a purposive sampling method on IDX30-indexed companies for the period 2018 to 2023. Based on this sampling, 16 companies were obtained as samples. The research findings show that Dividend Policy, Profitability, and Firm Size simultaneously influence Predicting Stock Prices, Dividend policy partially has no influence in predicting stock prices, while partially, both Profitability and Firm Size have an influence in Predicting Stock Prices. Keywords: Stock Price; Dividend Policy; Probability; Firm Size; IDX30
Financial Ratios' Effect on Stock Prices in Banking Subsector Companies Arifin, Childan Berlian; Zulbetti, Rita; Perwito, Perwito
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 14 No. 1: December 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.v14i1.14139

Abstract

This research analyzed the impact of financial ratios on stock prices in banking companies listed on the IDX from 2020 to 2023. Using a sample of 19 companies selected through purposive sampling from 47 issuers, the study examined Profitability (ROA, ROE), Solvency (DER), and Market Value (PBV) ratios. The findings show that ROE and PBV have a positive and significant impact on Stock Prices, suggesting that investors value companies with strong equity returns and market valuation. In contrast, ROA and DER do not significantly influence stock prices, indicating that asset utilization and debt levels may not be major considerations for investors in this sector. These results provide valuable insights for investors and regulators, underscoring the importance of financial ratios in making informed investment decisions and understanding stock price movements in the banking industry. Keywords: Profitability Ratios; Solvency Ratios; Market Value Ratios; Stock Prices; Banking
Enhancing Financial Literacy to Promote Sustainability in MSMEs Puspita, Vina Anggilia; Rinaldo, Dito; Gunardi, Gunardi
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 14 No. 1: December 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.v14i1.14393

Abstract

This study seeks to determine the influence of financial literacy on the sustainability of MSME enterprises. The research is based on the phenomenon of poor business sustainability in Indonesian MSMEs. Using interviews and a survey of 400 respondents, this study discovered that MSME owners' financial literacy remains low, which contributes to poor business financial management and has a substantial influence on firm sustainability. The regression test results show that there is a significant positive influence of the level of financial literacy on the sustainability of MSME businesses. This indicates the necessity for various parties to cooperate in providing substantial education on financial literacy to MSMEs to sustain and develop. Keywords: Entrepreneurship; Financial Governance; Financial Literacy; Business Sustainability; MSMEs
A Discource on the Market Reaction to the Fatwa Nr. 83 of 2023 of the Majelis Ulama Indonesia (MUI): Case Study on Companies Listed on the Indonesian Sharia Stock Index (ISSI) Ramadhani, Safira Kamalia; Nurhidayat, Nurhidayat
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 14 No. 1: December 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.v14i1.14427

Abstract

The study aims to measure the market reaction of manufacturing and modern retail companies listed on the Indonesian Sharia Stock Index (ISSI) in response to the Majelis Ulama Indonesia (MUI) or the Indonesian Ulema Council Fatwa No. 83 of 2023 regarding the recommendation to boycott Israeli-affiliated products. The reaction was measured based on 2 indicators, abnormal return and trading volume activity. The methodology used in this study is quantitative with an event study type of research, where observations are made on the average abnormal return and trading volume activity of companies for 30 days before and after the release of the fatwa. The determination of the sample used a purposive sampling technique from 17 companies as samples. The analysis technique used is comparative analysis which includes descriptive analysis, normality test, and hypothesis testing using paired sample t-test and Wilcoxon signed rank test. The results of this study indicate there is no significant abnormal return or average trading volume activity before and after the event for companies in the manufacturing sector and modern retail listed in the ISSI. Keywords: Abnormal Return; Trading Volume Activity; Fatwa; Manufacturing Sector; Modern Retail Sector
The effect of Audit Tenure, Audit Committee, and Audit Rotation on Audit Quality: Empirical Study of Manufacturing Companies in the Food and Beverage Sub Sektor in ISSI 2019-2023 Sari, Quri Arifatma; Nurhidayat, Nurhidayat
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 14 No. 1: December 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.v14i1.14429

Abstract

The purpose of this study was to determine the effect of audit tenure, audit committee, and audit rotation on audit quality in food and beverage sub-sector manufacturing companies in the 2019-2023 ISSI. This research uses a quantitative descriptive approach with documentation methods. The sample for this research was 22 sample companies with 5 years of research which produced 110 data selected using the purposive sampling technique. The data analysis technique uses logistic regression analysis. The results find that audit tenure and audit rotation do not have a significant influence on audit quality, while audit committees have a significant influence on audit quality in food and beverage sub-sector manufacturing companies in the ISSI 2019-2023. Keywords: Audit Tenure; Audit Committee; Audit Rotation; Audit Quality; Food and Beverage Sector
Investment Efficiency in Indonesia's Construction Sub-Sector: An Optimal Portfolio Approach Using the Markowitz Model Faqihatun, Fihha; Bandawaty, Euis; Sunaryo, Sunaryo; Gunardi, Gunardi
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 14 No. 1: December 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.v14i1.15149

Abstract

Investment is an activity aimed at generating future profits but is inherently accompanied by uncertainty risks. To minimize such risks, investors need to construct an optimal portfolio. This study uses the Markowitz Model approach to analyze the allocation of returns and risks in forming an optimal portfolio of construction sub-sector stocks listed on the Indonesia Stock Exchange (IDX) from January to December 2021 as well as identifies the stocks selected as part of the optimal portfolio. The research employs a descriptive quantitative approach, with a population of 29 stocks and a sample of 18 stocks meeting the selection criteria. The results reveal that applying the Markowitz Model results in an optimal portfolio with a risk level of 0.47% and an expected return of 4.12%. The four stocks selected for the optimal portfolio include DGIK (44.4%), IDPR (2.2%), PPRE (30.9%), and RONY (18%). This study contributes new insights by highlighting investment efficiency in the construction sub-sector in Indonesia, which plays a vital role in national development. Moreover, it compares various portfolio scenarios to identify the best efficiency point, a method rarely applied in the context of the construction sector within the Indonesian market. This research is expected to serve as a reference for investors and scholars in understanding the formation of optimal portfolios and to encourage further. Keywords: Investment Efficiency; Optimal Portfolio; Markowitz Model; Return and Risk; Construction Sub-Sector
Analysis of Just In Time Implementation as an Effort to Increase Production Efficiency in the Plywood Industry Azizah, Fitrotul; Nusantara, Ari Fahimatussyam Putra
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 14 No. 2: Juni 2025
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.v14i2.15777

Abstract

The study aims to determine the application of just-in-time in plywood production and to determine the indicators of just-in-time success in increasing the efficiency of plywood production at PT. Cendana Putra Nusantara Tegalsiwalan-Probolinggo. The methodology used in this study is a qualitative approach with a descriptive type. Data collection techniques include observation, interviews, and documentation. This study shows that PT. Cendana Putra Nusantara applies the just-in-time method by eliminating waste that does not add value to the product, such as overproduction, waiting time, inventory, transportation, processing, motion, or production defects, although it is still not optimal. Furthermore, the application of the just-in-time method at PT. Cendana Putra Nusantara, although not yet fully maximized, can increase the company's production efficiency with the level of capacity utilization, level of labor utilization, level of raw material utilization, level of order completion, service, and level of errors or defects. Keywords: Management Accounting; Just-in-time; Production Efficiency; Manufacturing Company; Plywood
The Effect of Provision of Business Capital from the National Pension Savings Bank (BTPN) Syariah and Business Location on the Development of Small Business Darma, Aswin Fahmi; Safaruddin Munthe; Riski Aseandi
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 14 No. 2: Juni 2025
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.v14i2.15865

Abstract

This study aims to determine the effect of additional business capital from BTPN Syariah and business location on the development of Small Businesses in East Binjai District. This rapidly developing information technology is responded by the BTPN Syariah company, which provides business credit to mothers of underprivileged families with the aim of improving the quality of life of underprivileged mothers' families, where credit assistance is only used in order to improve their existing businesses or to open new businesses. To become a BTPN Syariah customer, the age is 18 to 25 years or married, for the beginning, but the age of 60 is also allowed, and the provision of credit without collateral. This study uses a quantitative research method, using primary data sources. The results of the study show that there is an effect of additional business capital from BTPN Syariah on the development of Small Businesses in East Binjai District. There is an effect of business location on the development of Small Businesses in East Binjai District. There is an effect of additional business capital from BTPN Syariah and business location on the development of Small Businesses in East Binjai District. Keywords: Influence of Giving; BTPN Syariah; Business Capital; Business Location; Business Development

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