EconBank : Journal Economics and Banking
Econbank is a Journal of Economics and Banking published by the School of Economics and Business (STIE) of Bank BPD Jateng as a place for publishing research results and concepts in the fields of Economics and Banking. Ecobank focuses on research articles or papers relevant to the economic, business, and banking issues, related to three important disciplines: (1) economics, (2) business and banking, and (3) accounting.
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158 Documents
<![CDATA[DETERMINANTS OF AUDIT QUALITY IN THE PUBLIK ACCOUNTING FIRM IN SEMARANG ]]>
<![CDATA[mardaniaswari, attala]]>;
<![CDATA[sukesti, fatmasari]]>;
<![CDATA[fakhruddin, iwan]]>;
<![CDATA[Roqijah, ifa]]>
<![CDATA[ EconBank: Journal of Economics and Banking Vol 5 No 1 (2023): Econbank ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng ]]>
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DOI: 10.35829/econbank.v5i1.258
<![CDATA[This study aims to find out and analyze the determinant factors that influence audit quaity, especially audit complexity, time budget pressure, and experience of auditors in empirical studies of publik Accounting Firms in Semarang. The accidental sampling technique obtained as many as 60 respondents with specific differences. The method in this study is quantitative, using the SmartPLS 4.0 test. The population of this research is all KAP auditors in Semarang. This study's results show that auditing complexity, time budget pressure, and auditor experience provide empirical evidence of a significant positive effect on audit quality. Suggestions for future researchers can add variations in variables, samples, and factors that support the influence of good audit quality.]]>
<![CDATA[DETEKSI MANAJEMEN LABA: PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN, ASET PAJAK TANGGUHAN, KEPEMILIKAN MANAJERIAL DAN FREE CASH FLOW (Studi Empiris Perusahaan Manufaktur di Indonesia) ]]>
<![CDATA[Kartika, Andi]]>;
<![CDATA[Janah, Afifatul]]>;
<![CDATA[Hardiyanti, Widhian]]>
<![CDATA[ EconBank: Journal of Economics and Banking Vol 5 No 1 (2023): Econbank ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng ]]>
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DOI: 10.35829/econbank.v5i1.260
<![CDATA[This study aims to identify profit management in manufacturing companies listed on the Indonesia Stock Exchange based on the factors that influence it, namely: tax planning, deferred tax burden, deferred tax assets, managerial ownership, and free cash flow. Profit management is measured using a profit distribution approach. The sampling method uses purposive sampling with a research period of 2018 to 2020. The relationship and or influence between variables is explained using Multiple Linear Regression Analysis. The results showed that the variables of tax planning, managerial ownership and free cash flow had a positive effect on profit management. Meanwhile, variable deferred tax burdens and deferred tax assets have an insignificant negative effect on profit management.]]>
<![CDATA[Long-Term Effect of Taxation as a Fiscal Policy Instrument for National Economic Recovery ]]>
<![CDATA[Al-hafidz, Zulfikar]]>;
<![CDATA[Waridin, .]]>
<![CDATA[ EconBank: Journal of Economics and Banking Vol 5 No 1 (2023): Econbank ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng ]]>
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DOI: 10.35829/econbank.v5i1.266
<![CDATA[Taxation is a fiscal policy instrument that has a nearly 70% influence on the state budget and has a positive effect on the country's economy. The foundation for implementing state tax collection procedures is tax reform. Because of the pandemic situation, the government has been forced to implement tax reform (Law No. 7 of 2021) in order to prepare for the slowing national economy. The primary goal of this research is to determine how GDP responds to changes in tax instruments. GDP, government spending, the ratio of tax revenues, PPn, PPh, and government spending were used as samples from 1990 to 2020. The VAR approach was used because it can show how each variable responds to shocks from other variables. The findings indicate that the causality test occurs between the VAT variable and the tax-to-GDP ratio variable. The IRF output represents the overall GDP's positive response to shocks in each variable. Suggestions for increasing tax revenue, the government should optimize PPn and PPh as policy instruments to improve the economy in the face of the Covid-19 Pandemic.]]>
<![CDATA[PENGARUH RISK PROFILE TERHADAP MARKET DISCIPLINE ]]>
<![CDATA[Wulandari, Ika]]>;
<![CDATA[Dwiastuti, Maria Magdalena Pur]]>;
<![CDATA[As’ari, Hasim]]>;
<![CDATA[Salka, Elvani Malihatus]]>
<![CDATA[ EconBank: Journal of Economics and Banking Vol 5 No 1 (2023): Econbank ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng ]]>
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DOI: 10.35829/econbank.v5i1.269
<![CDATA[Tujuan dari penelitian ini adalah untuk mengetahui pengaruh risk profile terhadap market discipline pada perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia. Risk profile merupakan salah satu indikator penilaian tingkat kesehatan bank, yang terdiri dari risiko kredit, risiko likuiditas dan risiko pasar. Risiko kredit diproksikan dengan menggunakan Non Performing Loan (NPL), risiko likuiditas diproksikan dengan Loan to Deposit Ratio (LDR) dan risiko pasar diproksikan dengan Interest Rate Risk Ratio (IRR). Market discipline diproksikan dengan pertumbuhan deposito. Jenis penelitian adalah penelitian kuantitatif hubungan. Populasi penelitian adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dengan sampel sebanyak 33 perusahaan pada periode 2018-2020. Perusahaan sampel diambil dengan metode purposive sampling. Pengujian dilakukan dengan regresi linear berganda. Uji t dilakukan untuk mengetahui pengaruh antara variabel independen dan dependen. Hasil penelitian menunjukkan bahwa NPL berpengaruh negatif terhadap market discipline. LDR berpengaruh negatif terhadap market discipline, sedangkan IRR tidak berpengaruh terhadap market discipline. Kata Kunci : market discipline, risiko kredit, risiko pasar]]>
<![CDATA[PENYELESAIAN KREDIT BERMASALAH PADA LEMBAGA PERKREDITAN DESA (LPD) DESA ADAT BRABAN ]]>
<![CDATA[suriana, ida]]>
<![CDATA[ EconBank: Journal of Economics and Banking Vol 5 No 1 (2023): Econbank ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng ]]>
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DOI: 10.35829/econbank.v5i1.279
<![CDATA[LPD Desa Adat Braban merupakan salah satu LPD yang aktif dan berkembang di Kabupaten Tabanan-Bali. Sebagai Lembaga Keuangan Mikro LPD Desa Adat Braban diharapakan mampu mendukung perekonomian masyarakat sekitar melalui penyaluran kredit yang dapat digunakan untuk membangun ataupun mengembangkan usaha masyarakat sekitar serta mempermudah lalulintas pembayaran dan peredaran uang di Desa. Pemberian kredit oleh LPD Desa Adat Braban hanya diberikan kepada warga yang merupakan bagian dari Desa Adat Braban hal ini bertujuan untuk dapat meningkatkan kesejahteraan masyarakat desa. Pemberian kredit tidak lepas dari kredit bermasalah. adanya pandemi Covid-19 dimana terjadi pembatasan kegiatan oleh pemerintah dalam rangka memutus penyebaran virus Covid-19 yang berdampak pada sektor pariwisata. Nasabah LPD Desa Prakraman Braban yang sebagian besar menggantungkan kehidupan dari sektor pariwisata merasakan dampaknya penurunan penghasilan akibat penurunan turis asing atupun turis lokal dan penutupan beberapa tempat wisata. Pandemi ini berdampak pada penurunan kemampuan pembayaran kredit oleh nasabah. Apabila terdapat indikasi bahwa ktredit akan mengalami masalah pembayaran maka Tim Pembinaan kredit akan melakukan kunjungan untuk mengetahui kondisi debitur yang sebenarnya. Dan Restrukturisasi pinjaman yang dilakukan melalui oleh LPD Desa Adat Braban. Restrukturisasi pinjaman yang dilakukan oleh LPD Desa Adat Braban dilakukan dibawah badan pengawas LPD Desa Adat Braban. Tim Pembina kredit akan melakukan komunikasi dan kunjungan langsung bagi debitur yang mengalami masalah pembayaran pinjaman. Kata Kunci: Kredit Macet, Penyelesaian Kredit Macet]]>
<![CDATA[The FINANCIAL LEVERAGE, CORPORATE SOCIAL RESPONSIBILITY TO, AND TAX AVOIDANCE IN BANKING COMPANIES LISTED ON THE IDX ]]>
<![CDATA[Laksmi P, Kadek Wulandari]]>;
<![CDATA[Ariwangsa, I G. N Oka]]>;
<![CDATA[Trisna, Ni Nyoman Putri Bulan]]>
<![CDATA[ EconBank: Journal of Economics and Banking Vol 5 No 1 (2023): Econbank ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng ]]>
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DOI: 10.35829/econbank.v5i1.280
<![CDATA[Penelitian ini tentang pengaruh leverage keuangan dan corporate social responsibility terhadap tax avoidance. Tujuan penelitian yaitu menguji dan menganalisis pengaruh variabel independen leverage keuangan dan corporate social responsibility terhadap variabel dependen tax avoidance. Seluruh perusahaan perbankan yang tercatat di BEI periode 2019 – 2021 adalah populasi penelitian ini. Sampel yang dipilih dalam penelitian ini yaitu metode purposive sampling, sehingga perusahaan perbankan yang termasuk dalam kriteria sampel sebanyak 31 perusahaan dari 46 populasi perusahaan perbankan yang tercatat di BEI. Teknik pengumpulan data pada penlitian ini yaitu data sekunder. Model regresi linear berganda dipergunakan sebagai analisis data. Penelitian didapatkan hasil, yaitu: (1) leverage keuangan berpengaruh positif signifikan terhadap tax avoidance, (2) corporate social responsibility berpangaruh positif signifikan terhadap tax avoidance.]]>
<![CDATA[MINAT BERINVESTASI PADA SAHAM SYARIAH: PENGARUH PENGETAHUAN INVESTASI, SISTEM ONLINE TRADING SYARIAH, DAN MOTIVASI ]]>
<![CDATA[Mauliza, Abil Yositya Indah]]>;
<![CDATA[Canggih, Clarashinta]]>
<![CDATA[ EconBank: Journal of Economics and Banking Vol 5 No 1 (2023): Econbank ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng ]]>
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DOI: 10.35829/econbank.v5i1.284
<![CDATA[Investasi merupakan solusi yang dapat digunakan untuk mengelola keuangan. Salah satu produk keuangan yang cukup populer ialah saham syariah. Namun, baru-baru ini terjadi kasus investasi bodong ini ternyata juga membawa beberapa nama influencer Indonesia. Tentunya para korban mempunyai faktor penyebab terjerat investasi bodong sehingga menjadi minat untuk investasi. Dengan begitu, penelitian ini ditujukan untuk mengetahui pengaruh pengetahuan investasi, sistem online trading syariah dan motivasi terhadap minat berinvestasi pada saham syariah di galeri investasi yang berada di Surabaya. Metode penelitian yang digunakan ialah penelitian kuantitatif asosiatif dengan analisis Sem-PLS. Sampel yang digunakan sebesar 100 responden melalui kuesioner dengan kriteria yang sudah ditentukan. Dari hasil penelitian menyatakan bahwa terdapat pengaruh pengetahuan investasi, sistem online trading syariah dan motivasi terhadap minat berinvestasi pada saham syariah. Penelitian ini diharapkan membawa manfaat kepada pembaca sehingga tidak terjerat kasus investasi bodong berkedok online trading.]]>
<![CDATA[KEPRIBADIAN NASABAH MEMPENGARUHI ADOPSI DAN PENGGUNAAN SALURAN PERBANKAN HIJAU ]]>
<![CDATA[Purnama Sari, Desak Made Febri]]>;
<![CDATA[Putri Adnyani, I Gusti Ayu Yogi]]>
<![CDATA[ EconBank: Journal of Economics and Banking Vol 5 No 1 (2023): Econbank ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng ]]>
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DOI: 10.35829/econbank.v5i1.285
<![CDATA[The customer's personality influences the adoption and use of green banking channels. The purpose of this research is to determine the effect of customer personality on the use of green banking channels through the adoption of BCA and BRI Bank customers who are domiciled in Denpasar City. In this study, quantitative data was used to collect information by giving questionnaires to participants. Customers of Bank BCA and Bank BRI who are domiciled in Denpasar City are the research samples. The number of samples in this study were 102 respondents using purposive sampling method. Based on the results of this study, customer personality has a positive and significant effect on adoption, adoption has a positive and significant effect on the use of green banking channels, personality has a positive and significant effect on the use of green banking channels and customer personality has a positive and significant effect on the use of green banking channels through adoption. The findings of this study are where the customer's personality accepts the adoption of innovation in the use of bank products with the concept of green banking channels at Bank BCA and Bank BRI in Denpasar City.]]>
<![CDATA[ANALISIS KEBANGKRUTAN MENGGUNAKAN METODE SPRINGATE (STUDI KASUS PADA PT. GARUDA INDONESIA, Tbk TAHUN 2018-2020) ]]>
<![CDATA[Bandi, Maulida Hirdianti]]>;
<![CDATA[Nurmalina, Radna]]>;
<![CDATA[Hayatie, Marliza Noor]]>
<![CDATA[ EconBank: Journal of Economics and Banking Vol 5 No 1 (2023): Econbank ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng ]]>
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DOI: 10.35829/econbank.v5i1.286
<![CDATA[Bankruptcy is a condition of a company that is unable to pay its debts or also a condition that initially the company can operate and then fails in managing its business. Bankruptcy is a condition when a company experiences insufficient funds to run its business. The purpose of this study was to determine the factors that led to bankruptcy at PT. Garuda Indonesia. This study uses the Springate method with the bankruptcy formula. Based on the results of this study, it shows that the company has the potential to go bankrupt because in 2018-2020 its current assets are quite low so that the company does not have the ability to pay its debts. Companies need to take firm, straightforward and appropriate action to address efficiency in operating costs. Then, an inappropriate business strategy is also a factor that causes losses and also human resources who have a poor vision and mission of the company]]>
<![CDATA[ANALISIS SARANA PROMOSI MEDIA SOSIAL DAN E-WOM SEBAGAI DIGITAL MARKETING YANG EFEKTIF BAGI DUNIA BISNIS DI ERA SOCIETY 5.0 ]]>
<![CDATA[Ritonga, Erliana]]>;
<![CDATA[Harahap, Aziddin]]>;
<![CDATA[Pristiyono, Pristiyono]]>
<![CDATA[ EconBank: Journal of Economics and Banking Vol 5 No 1 (2023): Econbank ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng ]]>
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DOI: 10.35829/econbank.v5i1.287
<![CDATA[The concept of digital marketing makes it easier for companies to market their products and services through websites, blogs and social media and even electronic word of mouth (e-WoM). The purpose of this study was to analyze the effect of digital marketing, social media promotion and e-WOM on purchasing decisions. The sample was determined as many as 200 samples taken by purposive sampling (online or online shopping experience). The data analysis technique uses SEM-PLS with the SmartPLS v.4.0 application. The results of the research found showed that demographically the majority of respondents' profiles based on gender, age and occupation were dominated by millennials. Digital marketing and social media promotion have a positive and significant effect on purchase decisions. While the e-WOM variable has no effect on purchasing decisions]]>
