cover
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kab. sleman,
Daerah istimewa yogyakarta
INDONESIA
EBBANK: Jurnal Ilmiah Bidang Ekonomi, Bisnis dan Perbankan
ISSN : 20871406     EISSN : 24424439     DOI : -
Core Subject : Economy,
Arjuna Subject : -
Articles 196 Documents
Analisis Pengaruh Volume Pembiayaan Terhadap Profitabilitas dengan BOPO sebagai Variabel Moderasi pada Bank Umum Syariah di Indonesia Fika Azmi
EBBANK Vol 7, No 2 (2016): EBBANK Vol.7 No.2 Desember 2016
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.363 KB)

Abstract

Bank Umum Syariah memiliki prospek tingkat pertumbuhan aset yang tinggi tetapi belum diimbangi dengan pertumbuhan volume pembiayaan yang sehat. Bank Umum syariah telah berusaha menyalurkan volume pembiayaan yang besar dengan tujuan menaikan profitabilitas. Besarnya volume pembiayaan akan berpengaruh terhadap profitabilitas. Tetapi ternyata ada faktor lain yang juga ikut memberi pengaruh terhadap hubungan volume pembiayaan dan profitabilitas. Penelitian ini dilakukan untuk menganalisa pengaruh yang ditimbulkan oleh besarnya volume pembiayaan terhadap profitabilitas ketika ada pengaruh moderasi dari BOPO. Hasil penelitian ini adalah BOPO memoderasi pengaruh volume pembiayaan berbasis bagi hasil terhadap profitabilitas. Kedua, BOPO mempunyai pengaruh yang signifikan dalam memoderasi pengaruh volume pembiayaan murabahah terhadap profitabilitas.Islamic Banks have the prospect of a high growth rate asset but is not accompanied by good volume growth financing. Sharia Commercial Bank seeks to channel financing volume in large numbers to increase profitability. The large volume of financing will affect profitability. But it turns out there are other factors that also influenced the relationship of financing volume and profitability. This study was conducted to analyze the effect caused by the large volume of financing to profitability when no moderating influence of ROA. The results of this study are BOPO moderating influence of financing volume sharing based on profitability. Second, ROA have significant influence in moderating influence on the profitability of murabaha financing volume.
Pengaruh Mekanisme Corporate Governance, Profitabilitas, Intellectual Capital, dan Corporate Risk Disclosure Terhadap Nilai Perusahaan (Studi pada Perusahaan Manufaktur Yang Terdaftar di Indeks Saham Syariah Indonesia Tahun 2014-2016) Ulil Albab; Fitri Laela Wijayati
EBBANK Vol 9, No 1 (2018): EBBANK Vol.9 No.1 Juni 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (622.433 KB)

Abstract

This study aims to determine the effect of economic value added,intellectual capital, and corporate governance on firm value. The object studied in this research is manufacturing companies listed in Indonesia Sharia Stock Index for the period 2014-2016. The sample was chosen by using purposive sampling technique and obtained by 30 companies. This study uses secondary data obtained from annual reports of sample companies obtained through the Indonesia Stock Exchange website (www.idx.co.id). The results show that economic value added negative effect on the firm value, intellectual capital positive effect on the firm value, have an effect on firm value while managerial ownership, board of commissioners, and audit committee have no effect on firm valuerelationship with CEI and ISR. CEI and ISR has relationship with sharia bank performance
Analisis Terhadap Faktor Ekonomi dan Sosial Pengaruhnya Terhadap Keinginan Seseorang Untuk Melakukan Korupsi Muhammad Nuh Fadillah
EBBANK Vol 3, No 2 (2012): EBBANK Vol.3 No.2 Desember 2012
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1164.973 KB)

Abstract

Tulisan ini membahas pengaruh faktor-faktor ekonomi dan sosial terhadap keinginan seseorang untuk melakukan korupsi. Faktor-faktor ekonomi dan sosial merupakan motivasi dan kesempatan tindak korupsi.Penelitian ini menggunakan metode penelitian logit. Logit digunakan untuk mencari probabilitas keinginan korupsi seseorang yang dipengaruhi oleh faktor ekonomi dan sosial. Hasilnya faktor ekonomi mempengaruhi keinginan seseorang untuk melakukan korupsi adalah pendapatan. Faktor sosial yang mempengaruhi keinginan seseorang untuk melakukan korupsi adalah monopoli, akuntabilitas dan sistem kontrol kerja. Pendapatan memiliki titik minimum dalam mempengaruhi keinginan seseorang untuk melakukan korupsi.
Pengukuran Kinerja Dan Kompensasi Manajemen Rosyid Nur Anggara Putra
EBBANK Vol 5, No 1 (2014): EBBANK Vol.5 No.1 Juni 2014
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.7 KB)

Abstract

Pengukuran kinerja merupakan alat evaluasi untuk mengetahui hasil kinerja karyawan dalam perusahaan. Dengan pengukuran kinerja dapat diketahui kelebihan-kelebihan dan kekurangan atas strategi yang diterapkan oleh perusahaan. Pengukuran kinerja juga digunakan sebagai dasar untuk memberikan kompensasi manajemen. Kompensasi manajemen merupakan imbalan yang diberikan kepada karyawan atas hasil kerja yang diberikan kepada organisasi. Pengukuran kinerja serta kompensasi manajemen dilakukukan dengan tujuan untuk meningkatkan keuntungan perusahaan serta mencapai tujuan perusahaan.
Kepuasan Pelayanan Publik Pada Kantor Pelayanan Perizinan Dan Penanaman Modal Kabupaten Temanggung Eka Budi Setiawan; Edy Anan
EBBANK Vol 6, No 2 (2015): EBBANK Vol.6 No.2 Desember 2015
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.972 KB)

Abstract

This study examined the effect of quality of service and service procedures to the satisfaction of the people in the Office of Licensing Services and Investment Kabupaten Temanggung. The variable quality of services consisting of officer discipline, officer responsibilities, personnel capabilities, speed of service, fairness, and courtesy and hospitality workers. While variable service procedures consist of the ease of service procedures, in common with the kind of service requirements, clarity and certainty, reasonableness of costs, compliance costs are set by paid, the accuracy of the time schedule service, environmental comfort, and security services. The population in this study are all the applicant's licensing services with a sample of 192 respondents were selected by accidental sampling method. The results showed that the index of satisfaction of the people who are in the good category, the best elements contained on politeness and friendliness officers and the lowest gain in speed of service elements. Hypothesis test results indicate that the quality and service procedures significantly positive effect on people's satisfaction in public service.
Online Costumer Reviews (OTRs) dan Rating: Kekuatan Baru pada Pemasaran Online di Indonesia Zakky Fahma Auliya; Moh Rifqi Khairul Umam; Septi Kurnia Prastiwi
EBBANK Vol 8, No 1 (2017): EBBANK Vol.8 No.1 Juni 2017
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.403 KB)

Abstract

The background of this research was  gap research between Nieto et al (Nieto, Hernández-Maestro, & Muñoz-Gallego, 2014) with Wang et al (Wang, Liu, & Fang, 2015). This research added intervening variable namely customer perseption to express customer reviews online and rating on purchase decisions in the Indonesia marketplace by using purposive sampling technique approach. The sample is 100 people in Surakarta that had made a purchase online in the marketplace. Customer reviews online and rating in this study are expected to affect purchasing decisions of online product on the marketplace. By using analytical tools AMOS 21, we found that customer reviews online has a positive and significant effect on the customer perception. Rating is also has positive and significant effect on the customer perception. The results of this study also revealed that the customer perception has positive and significant effect on purchasing decisions.
Analisis Faktor-Faktor Yang Mempengaruhi Implementasi Akuntansi Pada Usaha Kecil Menengah Di Kabupaten Cilacap Rokhmah Agus Ciptaningsih
EBBANK Vol 2, No 2 (2011): EBBANK Vol.2 No.2 Desember 2011
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.182 KB)

Abstract

The aims of research are first to analyze the simultaneously effect of educational level, firm’s age and motivation on the implementation of accounting, to analyze the partially effect of educational level on the implementation of accounting, to analyze the partially effect of firm’s age on the implementation of accounting, to analyze the partially effect of motivation on the implementation of accounting and to analyze the variable that have a dominant effect on the implementation of accounting at small and medium enterprises in Cilacap Regency, between the level of education, firm’s age and motivation. The research was conducted in working area of Dinas Perindustrian Perdagangan dan Koperasi in Cilacap Regency. The amounts of respondents used in this research of 103 entrepreneur, sampling technique used in this research is probability sampling (selected sample), whereas determination of amount of sample used the Slovin formula. To test the first, second, third and fourth hypotheses, it has used multiple linear regression analysis, then to test the fifth hypothesis, it has used elasticity coefficient of regression analysis. Based on the result of multiple linear regression analysis, it has got the value of computed-F is greater than value of F table, therefore the first hypothesis is accepted. The results of multiple linear regression analysis also showed that the value of computed-t of educational level variable on the implementation of accounting is smaller than value of t table, the value of computed-t of firm’s age variable on the implementation of accounting is greater than value of t table and the value of computed-t of motivation variable on the implementation of accounting   is greater than value of t table, therefore the second hypothesis is rejected, whereas the third and fourth hypotheses is accepted.  Furthermore, based on the elasticity coefficient of regression analysis, it has got the value of E3 is greater than value of E1 and E2, therefore the fifth hypothesis is accepted. Based on the result of data analysis, it can be concluded that educational level, firm’s age and motivation have significant effect on the implementation of accounting, educational level has no significant effect on the implementation of accounting, firm’s age has significant effect on the implementation of accounting, motivation has significant effect on the implementation of accounting and  motivation has the dominant effect on the implementation of accounting at small and medium enterprises in Cilacap Regency. From the conclusions, the implications are first the owner at once the managers of small and medium enterprises in Cilacap Regency need to maintain the existence of a business carried on continuously through the application of professional management in addition to trying to motivate ourselves continuously by providing stimuli associated with the achievement of individual or business entity.  The limitations of research include the variables that have affect on the implementation of accounting measurement limited only to the educational level, firm’s age and motivation. In addition, respondent of research is also limited to the owner at once the manager of small and medium enterprises in Cilacap Regency.
Perbandingan Hasil Investasi Reksa Dana Saham dengan Metode Lump Sum Dan Dollar Cost Average : Studi Kasus Reksa Dana Panin Dana Maksima Taofik Hidajat
EBBANK Vol 5, No 2 (2014): EBBANK Vol.5 No.2 Desember 2014
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (220.636 KB)

Abstract

Market conditions change sometimes makes investors wonder about when it is appropriate to buy mutual funds and what strategies can be done to reduce the risk of loss. In addition, there are no established guidelines regarding the proper timing to enter the market through mutual funds so that the investment strategy needs to be done in order to obtain optimal results.Some investment strategies are becoming the object of such research is Dollar Cost Average (DCA), Value Average (VA) and the Lump-Sum (LS). Various studies to examine the investment strategy also has been done.Background of the results of research on investment strategies vary and are still at least some research on the Indonesian Stock Exchange, the questions raised in the study is whether there is a difference between the investment strategy of the Lump Sum (LS) with Dollar Cost Average (DCA).The object of analysis is an equity fund Panin Dana Maksima began in January 2011 to August 2013. To test the difference between the LS with DCA, performed statistical analysis, namely the Wilcoxon Signed Rank Test.The results of this study by using the mutual fund Panin Dana Maksima indicate that LS strategy gives results that are generally better than the DCA. Nevertheless, the results of statistical analysis showed that there is no difference between LS investment results with DCA.
Faktor-Faktor yang Mempengaruhi Profitabilitas Bank Umum Syariah di Indonesia Sri Windarti Mokoagow; Misbach Fuady
EBBANK Vol 6, No 1 (2015): EBBANK Vol.6 No.1 Juli 2015
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (654.092 KB)

Abstract

Penelitian ini bertujuan untuk melihat berbagai faktor yang mempengaruhi kemampuan manajemen perbankan Syariah dalam menghasilkan laba dari pengelolaan aset yang dimilikinya. Dalam hal ini subyek penelitian yang dipakai adalah Bank Umum Syariah di Indonesia. Penelitian yang dilakukan merupakan penelitian kuantitatif dengan populasi seluruh Bank Umum Syariah yang terdaftar di Bank Indonesia (BI) pada periode 2011-2013. Pengambilan sampel dilakukan secara purposive sampling, yaitu memilih sampel yang telah memenuhi kriteria yang disesuaikan dengan tujuan penelitian. Metode penelitian yang digunakan adalah analisis regresi data panel setelah sebelumnya diuji terhadap asumsi klasik. Berdasarkan pengujian, diperoleh hasil yaitu pada variabel FDR dan GWM tidak terdapat hubungan bermakna yang dapat mempengaruhi nilai ROA pada Bank Umum Syariah. Disisi lain, hasil penelitian menunjukkan bahwa terdapat hubungan yang bermakna secara statistik dari variabel CAR, KAP dan REO terhadap ROA..This study aims to look at the various factors that affect the ability of Islamic banking management in generating profits from the management of its assets . In this case study, subjects used is Islamic Banks in Indonesia . Research conducted a quantitative study with the entire population of Islamic Banks registered in Bank Indonesia ( BI ) in 2011-2013 . Sampling was done by purposive sampling , ie selecting samples that have met the criteria that are tailored to the purpose of research . The method used is panel data regression analysis after previously tested to classical assumptions . Based on testing , the result is that the variable FDR and GWM has no meaningful relationship that can affect the value of ROA on Islamic Banks . On the other hand , the results showed that there is a statistically significant relationship of variable CAR , KAP and REO on RO.
Kinerja Sistem Informasi Akuntansi Pada Pemerintah Kabupaten dan Kota Di Wilayah Propinsi Daerah Istimewa Yogyakarta Handoko A. Hasthoro
EBBANK Vol 1, No 2 (2010): EBBANK Vol.1 No.2 Desember 2010
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (227.328 KB)

Abstract

Penelitian ini bertujuan mengetahui faktor-faktor yang dapat meningkatkan kinerja sistem informasi akuntansi (SIA) yang ada pada organisasi pemerintah daerah tingkat II se Propinsi Daerah Istimewa Yogyakarta. Pengujian ini menggunakan lima faktor yang mempengaruhi kinerja sistem informasi akuntansi. Kelima faktor yang diuji adalah keterlibatan pemakai dalam pengembangan sistem, kemampuan tehnik personel sistem informasi, ukuran organisasi, dukungan manajemen puncak, dan formalisasi pengembangan sistem apakah ada hubungan dengan Kinerja Sistem Informasi Akuntansi.     Hasil pengujian menunjukan tidak terdapat hubungan yang signifikan antara faktor keterlibatan pemakai dalam proses pengembangan sistem informasi dengan kinerja sistem informasi akuntansi. Baik dari segi kepuasan pemakai maupun dari atribut pemakaian sistem. Tidak terdapat hubungan yang signifikan antara kemampuan tehnik personal sistem informasi dengan kinerja sistem informasi akuntansi. Baik dari atribut kepuasan pemakai maupun atribut pemakaian sistem. Tidak terdapat hubungan yang signifikan antara faktor ukuran organisasi dengan kinerja sistem informasi akuntansi. Baik dari atribut kepuasan pemakai maupun atribut pemakaian sistem. Dukungan manajemen puncak mempunyai hubungan yang positif terhadap kinerja sistem informasi akuntansi untuk atribut kepuasan pemakai, sedangkan atribut pemakaian sistem tidak. Tidak terdapat hubungan yang signifikan antara faktor formalisasi pengembangan sistem dengan kinerja sistem informasi akuntansi. Baik dari atribut kepuasan pemakai maupun atribut pemakaian sistem.

Page 1 of 20 | Total Record : 196


Filter by Year

2010 2025


Filter By Issues
All Issue Vol 15, No 1 (2025): EBBANK Vol 15 No 1 Juni 2025 Vol 14, No 2 (2024): EBBANK Vol 14 No 2 Desember 2024 Vol 14, No 1 (2024): EBBANK Vol 14 No 1 Juli 2024 Vol 13, No 2 (2023): EBBANK Vol 13, No 2 Desember 2023 Vol 13, No 1 (2023): EBBANK Vol 13, No 1 Juni 2023 Vol 12, No 2 (2022): EBBANK Vol 12, No 2 Desember 2022 Vol 12, No 1 (2022): EBBANK Vol.12 No.1 Juni 2022 Vol 11, No 2 (2020): EBBANK Vol 11 No 2 Desember 2020 Vol 11, No 1 (2020): EBBANK Vol.11 No.1 Juni 2020 Vol 10, No 2 (2019): EBBANK Vol 10 No 2 Desember 2019 Vol 10, No 1 (2019): EBBANK Vol.10 No.1 Juni 2019 Vol 9, No 2 (2018): EBBANK Vol.9 No.2 Desember 2018 Vol 9, No 1 (2018): EBBANK Vol.9 No.1 Juni 2018 Vol 8, No 2 (2017): EBBANK Vol.8 No.2 Desember 2017 Vol 8, No 1 (2017): EBBANK Vol.8 No.1 Juni 2017 Vol 7, No 2 (2016): EBBANK Vol.7 No.2 Desember 2016 Vol 7, No 1 (2016): EBBANK Vol.7 No.1 Juni 2016 Vol 6, No 2 (2015): EBBANK Vol.6 No.2 Desember 2015 Vol 6, No 1 (2015): EBBANK Vol.6 No.1 Juli 2015 Vol 5, No 2 (2014): EBBANK Vol.5 No.2 Desember 2014 Vol 5, No 1 (2014): EBBANK Vol.5 No.1 Juni 2014 Vol 4, No 2 (2013): EBBANK Vol.4 No.2 Desember 2013 Vol 4, No 1 (2013): EBBANK Vol.4 No.1 Juni 2013 Vol 4, No 1 (2013): EBBANK Vol.4 No.1 Juni 2013 Vol 3, No 2 (2012): EBBANK Vol.3 No.2 Desember 2012 Vol 3, No 1 (2012): EBBANK Vol.3 No.1 Juni 2012 Vol 2, No 2 (2011): EBBANK Vol.2 No.2 Desember 2011 Vol 2, No 1 (2011): EBBANK Vol.2 No.1 Juni 2011 Vol 1, No 2 (2010): EBBANK Vol.1 No.2 Desember 2010 Vol 1, No 1 (2010): EBBANK Vol.1 No.1 Juni 2010 More Issue