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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 218 Documents
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The Influence of Prudence, CEO Gender and CEO Tenure on Earnings Management: In Audit Committee Moderation Hariyani, Diyah Santi; Nining Rahmawati; Rollis Ayu Ditasari
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.v14i2.16421

Abstract

This study aims to empirically prove the effect of prudence, CEO gender and CEO tenure on earnings management with the audit committee as a moderating variable. The research method used is quantitative research with secondary data sources. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange in 2020-2023 with a sample size of 102 companies. The data analysis technique used was Moderated Regression Analysis (MRA) with SPSS 25. The results of the study indicate that prudence has a significant positive effect on earnings management. CEO gender has a significant negative effect on earnings management and CEO tenure has a significant negative effect on earnings management. The audit committee was unable to moderate the effect of prudence on earnings management. However, the audit committee was able to moderate the effect of CEO gender and CEO tenure on earnings management. This study is expected to add insight into how prudence, CEO gender and CEO tenure affect earnings management with the audit committee as a moderating variable. This study makes a significant contribution to understanding the dynamics of corporate governance and the quality of financial reporting. Keywords: Accounting Conservatism; CEO Gender; CEO Tenure; Earnings Management; Prudence
Digital Literacy and Perception of UCIC Business Management Students Supporting Cloud Accounting Gitama, Gytha Nurhana Dhea Praadha; Dewi, Dessy Kumala; Parlina, Nurhana Dhea; Kartika, Ika
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.v14i2.16624

Abstract

This study investigates the influence of students’ digital perception and digital literacy on the sustainability of cloud accounting usage. Using a quantitative approach, data were collected through questionnaires distributed to 50 students. Validity and reliability tests were conducted to ensure the instrument's quality. All statement items were valid, and the reliability scores for all variables indicating high reliability. Multiple linear regression was used to analyze the data. The t-test showed that digital perception had no significant effect on cloud accounting usage, while digital literacy had a significant effect. The F-test revealed that both variables together significantly influenced cloud accounting usage. The coefficient of determination indicating that 76.4% of the variance in cloud accounting usage was explained by digital perception and digital literacy. These results emphasize the vital role of digital literacy in promoting sustainable cloud accounting practices among students in the digital era. Keywords: Digital Perception; Digital Literacy; Cloud Accounting, Sustainability; Students
Inflation Moderating Effect on Factors Affecting Stock Price Volatility Widianegsih; Dede Djuniardi; Dendi Purnama
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.v14i2.16758

Abstract

This study aims to empirically test how the influence of asset growth, stock trading volume, dividend policy and leverage on stock price volatility with inflation as a moderating variable, in companies that are inconsistently settled in the LQ45 Index. The research sample includes 25 companies, comprising 125 observational data points collected over the period 2019–2023. Hypothesis testing was conducted using moderated regression analysis. The results indicate that the model is fit, with findings showing that asset growth, dividend policy, and leverage have a negative effect on stock price volatility. In contrast, trading volume has a positive effect on stock price volatility. Furthermore, inflation is proven to moderate the effects of all independent variables on stock price volatility. This study contributes to the literature on stock price volatility by offering a new approach through the incorporation of a moderating variable.    Keywords: Stock Price Volatility; Asset Growth; Stock Trading Volume; Dividend Policy; Leverage
The Impact of Global and Domestic Factors on Nickel Company Stock Prices in Indonesia (2020-2023) Putri, Indriani; Prasetyo, Yoyok; Ernawati, Nani
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 15 No. 1: Desember 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.v15i1.14084

Abstract

This study aims to empirically examine the effect of world nickel prices, global economic policy uncertainty, inflation, interest rates, and rupiah exchange rates on the stock prices of nickel companies in Indonesia for the period 2020-2023.  This study uses secondary data from several sources, namely the Indonesia Stock Exchange (IDX), London Metal Exchange, Economic Policy Uncertainty, Central Bureau of Statistics, and Bank Indonesia.   The purposive sampling method was used for sampling in this study so that the sample studied consisted of 6 nickel companies in Indonesia in a monthly period during the period 2020-2023. The variables in this study were analyzed using multiple regression methods. The results showed that the variables of world nickel prices, global economic policy uncertainty, inflation, interest rates, and rupiah exchange rates simultaneously affect the stock price of nickel companies. Then the variables of world nickel prices, global economic policy uncertainty, and interest rates partially affect the stock price of nickel companies. At the same time, the variables of inflation and rupiah exchange rate have no partial effect on the stock price of nickel companies. Keywords: World Nickel Prices; Global Economic Policy Uncertainty; Inflation; Interest Rates; Rupiah Exchange Rate
Determinants of Bitcoin Returns: An Analysis of Bitcoin Information, Macroeconomics, and Other Cryptocurrency Markets Sihombing, Septiana; Sahputri, Rindi Ardika Melsalasa; Ali, Hendrik; Njoman, Muhamad Galy; Lumbantoruan, Ronaldo Fransiskus; Syafitri, Ezzy
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 15 No. 1: Desember 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.v15i1.15753

Abstract

The bitcoin market has exhibited highly volatile return movements, experiencing a sharp surge starting from in November 2022 to 2024. This significant fluctuation underscores the importance of analyzing the factors influencing bitcoin’s return dynamics. This study utilizes daily data with a final sample of 590 observations. All time-series variables must be stationary before being processed in the statistical model. The analysis was conducted using Stata 16 software. To ensure the absence of unit roots, the stationarity of the research variables was tested using the Augmented Dickey-Fuller (ADF) and Phillips-Perron (PP) tests. The findings indicate that market capitalization, gold, and litecoin have no significant impact on bitcoin returns. In contrast, miners’ revenue has a significant negative effect, while hashrate, mining difficulty, and the S&P 500 exhibit a significant positive influence on bitcoin returns. This study highlights bitcoin’s role as a store of value and investment asset, emphasizing the impact of hashrate and mining difficulty on its returns and integration into financial markets, particularly the S&P 500. The findings provide insights for investors on portfolio diversification and assets like a gold and equities. Additionally, the study underscores the importance of sustainable mining practices and regulatory policies to balance cryptocurrency’s economic potential with environmental sustainability. Keywords: Market capitalization; Mines’s Revenue; Hashrate; Mining difficulty; Commodity Asset, Cryptocurrency
Bitcoin vs Mutual Funds : which is more profitable? Hardiyanti, Siti Epa
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 15 No. 1: Desember 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.v15i1.16410

Abstract

The phenomenon of increasing public interest in investing in crypto assets, especially Bitcoin, has raised major questions about its feasibility and profitability compared to conventional investment instruments such as mutual funds. This study aims to compare the profitability and risk levels between Bitcoin as a cryptocurrency asset and mutual funds as traditional financial instruments. Although Bitcoin has gained increasing popularity as an alternative investment, there remains a lack of empirical research directly comparing its performance with mutual funds over an equivalent time horizon. Using a quantitative approach, this study analyzes historical monthly data from 2015 to 2024. Metrics such as cumulative return, average monthly return, CAGR, Sharpe Ratio, and maximum drawdown were employed to evaluate the performance of both instruments. Positioned within the existing literature on asset comparison, this study offers a novel empirical contribution by directly contrasting Bitcoin and mutual funds through risk-return analysis. The findings reveal that while Bitcoin offers significantly higher returns, it also carries much greater volatility and drawdown risk. These insights serve as a practical foundation for designing investment strategies aligned with different investor risk profiles. The research contributes to the body of knowledge in portfolio management and data-driven investment decision-making.   Keywords: Bitcoin, mutual funds, risk-return, volatility, investment performance, portfolio management  
SLR on Geopolitical Risk, Commodities, Crypto, and Stocks Lubis, Iman; Hamidah, Hamidah; Ulupui, I Gusti Ketut Agung Ulupui
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 15 No. 1: Desember 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.v15i1.16483

Abstract

This study conducts a Systematic Literature Review (SLR) to explore the impact of Geopolitical Risk (GPR) on financial markets, focusing on stock returns, gold, oil, and cryptocurrencies. Motivated by increasing global tensions and the complexity of cross-asset dynamics, the study aims to synthesize empirical evidence from 64 peer-reviewed journals published between 2020 and 2025. Using PRISMA guidelines, the review identifies five dominant themes: the role of gold and crypto as safe havens, sectoral and regional asymmetries in GPR spillovers, and the moderating role of ESG in crisis periods. Findings show that GPR intensifies volatility and spillover effects, especially during systemic crises, with different asset reactions under geopolitical versus economic shocks. Gold remains a relatively reliable hedge, while crypto offers short-term diversification with high uncertainty. Methodological gaps, such as the underuse of non-linear models and lack of studies in emerging markets, are also highlighted. The study contributes to global finance literature by mapping asset behavior under geopolitical stress and suggesting future research directions using advanced modeling in underexplored regions. Keywords: Geopolitical Risk; Gold; Oil; Cryptocurrency; Financial Volatility
The Role of Crowdfunding in Fostering Entrepreneurship and Catalyzing Investment: A National Platform Model for Supporting Startups in Iraq Al-Hchemi, Laith Haleem
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 15 No. 1: Desember 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.v15i1.17019

Abstract

This research aims to explore the possibility of using crowdfunding as a tool to promote entrepreneurship and investment in Iraq by presenting a national platform model that combines private funding and government support. The research looks into the ability of crowdfunding to transform unused savings in banking channels into productive investments that support projects, raise investment awareness and reduce unemployment rates. The research highlights the structural challenges of the Iraqi economy including weak digital infrastructure, absence of regulatory and legislative frameworks and low trust between citizens and financial and banking institutions. The study used a critical analytical methodology combining literature review and analysis of international successful experiences based on quantitative and qualitative data and a review of the most famous global crowdfunding platforms. The results showed that crowdfunding provides flexible financing options for emerging projects, investment and financial inclusion and the importance of the proposed model as a development tool. Therefore the research recommends to adopt this model as a solution to the current economic problems. Keywords: Crowdfunding; Entrepreneurship; Investment; Digital Transformation; Fintech
The Influence of Ease, Security, and Benefits on the Decision to Use QRIS Payments in the Digital Era among Generation Z Khairiah, Nada; Sari, Dessy Handa; Ramli, Ramli
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 15 No. 1: Desember 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.v15i1.17447

Abstract

This study aims to analyze the influence of ease, security, and perceived benefits on the decision to use the Quick Response Code Indonesian Standard (QRIS) as a digital payment method among Generation Z in Penajam Paser Utara in 2025. The background of this research is the increasing adoption of digital technology in economic activities, including non-cash payment systems. QRIS is considered an efficient, secure, and practical solution to support the cashless lifestyle, especially among the younger generation. A quantitative approach was employed using a survey method involving 344 Generation Z respondents. Data were analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0 software. The results show that ease of use, security, and perceived benefits have a significant influence on the decision to use QRIS. Key driving factors include transaction simplicity, data security perceptions, and the perceived usefulness of QRIS in improving efficiency. These findings emphasize the importance of technological innovation in financial services and highlight the need for education and development of digital payment systems that are easy, safe, and beneficial, in order to improve financial inclusion in Indonesia. Keywords: QRIS; Ease; Security; Perceived Benefits; Generation Z; Digital Payment
Framing Effect, Loss Aversion, and Self-Control in Gen Z Investment Gusni, Gusni; Nurbahira, Rahma
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 15 No. 1: Desember 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.v15i1.17467

Abstract

Investment decisions are a complex process influenced by various psychological and behavioral factors, particularly among younger generations. In the capital market, these decisions are shaped by investor behavior in allocating funds to achieve future returns. Since investment is a long-term commitment, thorough analysis is essential, especially in managing potential risks. This study explores the influence of the framing effect, loss aversion, and self-control on the investment decisions of Generation Z. The research subjects consisted of Widyatama University students who are active investors, selected using the Tabachnick & Fidell method. This study employs multiple linear regression analysis to examine the relationships between variables. The findings indicate that the framing effect, loss aversion, and self-control positively impact the investment decisions of Generation Z students at Widyatama University. These results offer valuable insights for capital market policymakers to mitigate behavioral biases among young investors, helping to minimize negative effects on market volatility.

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