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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 218 Documents
 18   19   20   21   22 
Digital-Based Green Accounting and Its Impact on Financial Performance Napisah, Lilis Saidah; Harto, Budi; Anna, Yane Devi
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.v15i1.17295

Abstract

Digital consumer behavior has changed as a result of the growth of global e-commerce, which has also increased attention to sustainable business practices. However, there are many research gaps because companies do not understand the influence of consumer perceptions on financial performance and the lack of stakeholder involvement in supporting green accounting in the e-commerce sector.  Using an explanatory quantitative method based on Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach, this study aims to address these gaps by examining how the implementation of green accounting positively and significantly impacts financial performance (path coefficient 0.435) and digital consumer perceptions. Profitability is the primary measure of financial performance, while indicators such as resource efficiency and carbon emissions reporting are proven to be dominant in shaping consumer perceptions. These results reinforce the relationship between Signal and Stakeholder theories, emphasizing the importance of sustainability transparency as a tool for communicating with digital consumers. This study contributes to research on digital marketing and sustainable accounting by providing practical guidelines for e-commerce businesses on how to optimize the adoption of green accounting to enhance financial performance and boost consumer trust. Keywords: Green Accounting; Financial Performance; Digital Consumer Perception; Sustainability Transparency; E-Commerce
Implementation of Islamic Trust and Moral Values ​​in Islamic Bank Frontliner Services Darma, Aswin Fahmi Darma; Guffar, M. Guffar Harahap; Ami, Ami Nullah Marlis Tanjung; Nur'ain, Nur'ain Harahap
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.v15i1.17775

Abstract

The development of Islamic banking is marked not only by the expansion of financial services but also by the strengthening of Islamic values in service practices. This study is motivated by the gap between the ideal implementation of Sharia values and the actual performance of frontliners at BTPN Syariah, particularly concerning trustworthiness and Islamic ethics. The purpose of this research is to analyze the implementation of trust and ethical behavior in services and to evaluate their consistency in daily operational activities. This study employs a qualitative approach, using observation, interviews, and documentation, with validity ensured through triangulation. The findings indicate that trust is manifested through transparent information sharing, honesty in explaining products, and safeguarding customer confidentiality. Islamic ethics are evident in friendly, patient, and courteous interactions. However, challenges arise during peak hours, where information is often conveyed hurriedly. The novelty of this research lies in its focus on the spiritual and ethical dimensions of frontliner service, contrasting previous studies that primarily emphasized technical service aspects. The contribution of this study provides a strategic foundation for Islamic banks to strengthen an organizational culture grounded in Islamic values. Keywords: Trust; Morals; Frontliner Service; BTPN Syariah; Islamic Ethics
Stock Price Determination at Bank Pembangunan Daerah Jawa Barat (BJB) Farezi, Ryan; Devia, Vietha Devia
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.v15i1.17874

Abstract

Stock price fluctuations are one of the factors that affect and challenge investors. In addition, investors do not only invest for the sake of short, but also in the long term. Banks are one of the main pillars in Indonesian stocks. It is known that Bank Bjb has a good level of health but until now the share price of bank bjb has decreased considerably since 2017. This study will discuss how the determination of stock prices using the CAMELS method at the West Java Regional Development Bank in 2015 quarter 1- 2023 quarter 4. this research uses quantitative research methods carried out associatively. The data analysis technique used in this article is the Error Corecction Model (ECM) which aims to determine the short-term and long-term relationship between variables. The results showed that in the short-term CAR, and NPL have no influence on stock prices. In the long run CAR, NPM, and ROA affect stock prices. While NPL, LDR, and Interest Rate does not have any influence on stock prices.   Keywords: CAMELS; Error Correction Model (ECM); Stock Price; Financial Performance; Banking Sector
Impact of Dividend Policy on Stock Price Movements of State-Owned Banks: The Case of BBRI in FY2024 Harjono, Maykada; Nugraha; Moh. Wildan; Herdiyana, Hendi
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.v15i1.18295

Abstract

This research examines how dividend policy influences stock price movements of PT Bank Rakyat Indonesia (BBRI) during the 2024 fiscal year. The study applies a quantitative method using Partial Least Squares-Structural Equation Modeling (PLS-SEM) to analyze trading behavior and market sentiment around the ex-dividend period. The findings show that dividend policy has a positive and significant relationship with stock prices, mainly driven by trading activity rather than market sentiment. The model demonstrates strong explanatory power in describing stock performance during the observation period. These results support the Signaling Theory and Bird in Hand Theory, suggesting that a stable and transparent dividend policy reflects corporate strength and credibility. Consequently, dividends serve as an important communication tool that enhances investor confidence and maintains positive market perceptions toward state-owned banks such as BBRI. Keywords: Dividend Policy; IDX Stocks; Market Sentiment; BBRI; PLS-SEM
The Mediating Role of Financial Self-Efficacy between Digital Financial Literacy and Financial Well-Being among Youth Wiharno, Herma; Kiswara Rahmantya , Yanneri Elfa; Supriatna, Odang
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.v15i1.18546

Abstract

The increasing use of digital financial services among youth has not been matched by adequate digital financial competencies, creating risks that may negatively affect their financial well-being. This study aims to analyze the effect of digital financial literacy on financial well-being and examine the mediating role of financial self-efficacy in this relationship. Using a quantitative approach, data were collected from 380 university students through a structured questionnaire and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results reveal that digital financial literacy has a positive and significant effect on financial well-being, indicating that stronger digital financial capabilities enhance individuals’ ability to manage financial decisions in a digital environment. Financial self-efficacy also shows a significant positive influence on financial well-being and further strengthens the relationship between digital financial literacy and financial well-being. These findings highlight that psychological readiness plays an essential role in translating digital financial knowledge into effective financial behavior. The study contributes to the growing literature by integrating digital and psychological dimensions into a unified model of financial well-being. Practically, the results emphasize the need for targeted digital financial education and confidence-building initiatives to enhance financial resilience among youth in an increasingly digitalized economy. Keywords: Digital Financial Literacy; Self-Efficacy; Financial Well-Being; Youth; PLS-SEM
Financial Technology and its impact on Banking Financial Performance in Indonesia Imannisa, Anggya Sophia; Syamni, Ghazali; Jummaini, Jummaini; Husaini, Husaini; Ilham, Rico Nur; Muchtar, Darmawati Muchtar
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.v15i1.17769

Abstract

Return on Assets (ROA), the main measure of profitability, is used in this study to investigate how the use of financial technology affects the financial performance of Indonesian banking institutions. Four Fintech variables—the Quick Response Code Indonesian Standard (QRIS), ATMs, internet banking, and mobile banking—were examined. Ten commercial banks' secondary data for the 2022–2024 timeframe were used quantitatively using panel data regression, combining cross-sectional and time series dimensions. With statistical inference utilizing the F-test, t-test, and coefficient of determination, the Fixed Effect Model (FEM) was selected as the most suitable model based on the Chow and Hausman tests. The findings demonstrate that ROA is significantly and negatively impacted by mobile banking, whereas internet banking and QRIS have positive and significant effects. ATM usage was found to be insignificant. Overall, Fintech adoption positively influences financial performance, highlighting the need for effective strategies to maximize technological benefits while managing operational costs. Keywords: financial; technology; performance; banks; Indonesia
The Influence of Production Costs, Working Capital, and Sales on Net Profit of Cosmetic Companies Listed on the IDX 2018–2023 Oktavia, Bianca; Firdaus, Edi; Handayani, Trustorini; Ramadhan, Muhamad Nur; Herdiansyah, Reynaldhy Putra
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.v15i1.18672

Abstract

This research investigates the impact of production costs, working capital, along with sales volume in relation to net profit in manufacturing companies within the cosmetics and household goods sub-sector registered on the Indonesia Stock Exchange for the period 2018 - 2023. This study employed a quantitative approach with descriptive and verification methods. By means of purposive sampling, five companies were selected, resulting in 30 observations over six years. Data analysis techniques include path analysis, classical assumption tests, correlation, coefficient of determination, and hypothesis testing, supported by IBM SPSS Statistics 20. The study demonstrates that production costs with working capital have insignificant and positive effect on net profit, while sales volume exhibits insignificant and negative effect. When tested simultaneously, all three variables show a positive but insignificant relationship with net profit. These results suggest that the profitability of companies in this subsector is not solely determined by production costs, working capital, along with sales volume, but is likely to be influenced by additional factors within and outside the organization beyond the scope of this study. Keywords: Production Costs; Working Capital; Sales Volume; Net Profit; Manufacturing Companies 
Big Data Analysis in Management Information Systems for Financial Decision Making: A Systematic Literature Review Friyadi, Trisa Afrilia; Rizaldi, Arjuna; Riyanto, Agus; Mohammed Sabah Ali Alkaabi, Mayar
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.v15i1.19521

Abstract

The integration of Big Data Analysis into Management Information Systems (MIS) has become increasingly important in supporting financial decision-making in today’s data-driven business environment. As the volume and variety of financial data continue to grow, MIS is no longer limited to traditional reporting functions but must evolve into analytical systems that provide timely and accurate information for managerial decisions. This study explores how Big Data Analytics is integrated into MIS and examines its role in improving the quality and accuracy of financial decision-making through a Systematic Literature Review (SLR) based on the PRISMA guidelines. Peer-reviewed journal articles published between 2020 and 2025 were reviewed to identify research trends, main findings, and research gaps. The findings show that Big Data Analytics enhances MIS by improving information quality, speeding up data processing, and enabling the integration of data from multiple sources, which supports more effective financial decisions. However, most existing studies still focus mainly on the technical implementation of Big Data, while the managerial integration of Big Data within the MIS framework remains limited. Therefore, this study emphasizes the importance of an integrated approach that views Big Data as a strategic element of MIS, providing a conceptual basis for developing more effective Big Data–driven financial decision-making systems and offering directions for future research related to data governance and system design. Keywords: Big Data; Management Information Systems; Financial Decision Making; SLR; Digital Transformation

Page 22 of 22 | Total Record : 218

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