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Jurnal Manajemen Perbankan Keuangan Nitro (JMPKN) Jl. Prof. Abdurahaman Basalamah No.101 Makassar
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INDONESIA
Jurnal Manajemen Perbankan Keuangan Nitro
Published by IBK Nitro
ISSN : 2620780X     EISSN : 26207524     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Fokus dan Scopus pada Jurnal ini yaitu: - Manajemen Perbankan - Manajemen Keuangan - Dan Bidang lainnya yang berhubungan
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 160 Documents
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Sistem Keuangan Tanpa Riba Dalam Pemikiran Ekonomi Islam Kontemporer Solusi Atas Krisis Utang Dan Ketimpangan Pembiayaan Di Indonesia Nabilah, Alya Nur Fadiyah Fahdatun; Sidik, Arian Farid As; Nurusman, Gebi Firyanti; Wigati, Sri
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 9 No. 1 (2026): Volume for National Collaboration
Publisher : LP2M IBK Nitro

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Abstract

This study aims to analyze the concept of a riba-free financial system in contemporary Islamic economic thought and its relevance as a solution to Indonesia’s debt crisis and financing inequality. The research employs a qualitative-descriptive library method by examining the works of modern Islamic economic scholars and data related to national financing conditions. The findings show that a riba-free financial system, based on the principles of justice, profit-and-loss sharing, and transparency, offers a more stable and inclusive alternative compared to interest-based mechanisms. The application of these principles has the potential to reduce household debt burdens, expand financing access for MSMEs, and improve economic distribution. Therefore, the Islamic financial system provides a significant contribution to strengthening Indonesia’s financing structure. Keywords: Islamic Economics, Financing Inequality, Debt Crisis, Riba, Financial System
Relevansi Dunia Kerja dan Persepsi Penggunaan Terhadap Adopsi AI Pada Mahasiswa Akuntansi anugrah, mutiara; rara aprilia; azan; moh bintang hidayah; erwinsyah; andi mattulada amir
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 9 No. 1 (2026): Volume for National Collaboration
Publisher : LP2M IBK Nitro

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Abstract

Melalui penelitian ini, peneliti bertujuan untuk mengidentifikasi pengaruh Relevansi Kerja dan Persepsi Penggunaan terhadap Tingkat Adopsi Kecerdasan Buatan (AI) di kalangan mahasiswa Akuntansi di Fakultas Ekonomi dan Bisnis Universitas Tadulako. Latar belakang penelitian ini muncul dari meningkatnya digitalisasi industri, yang menuntut para profesional akuntansi untuk memiliki kompetensi literasi digital dan keterampilan dalam mengoperasikan teknologi berbasis AI. Metode penelitian yang digunakan adalah pendekatan kuantitatif melalui penyebaran kuesioner skala Likert kepada 117 responden yang dipilih melalui teknik pengambilan sampel kenyamanan. Data dianalisis menggunakan uji validitas, uji reliabilitas, uji asumsi klasik, dan regresi linier berganda dengan bantuan perangkat lunak IBM SPSS 25. Hasil analisis menunjukkan bahwa Relevansi Kerja secara signifikan mempengaruhi Adopsi AI. Hal ini menunjukkan bahwa kesadaran mahasiswa terhadap tuntutan kompetensi di era industri digital mendorong mereka untuk lebih terbuka dalam menggunakan AI. Penelitian ini juga menemukan bahwa Persepsi Penggunaan memiliki pengaruh positif dan signifikan terhadap Adopsi AI, sejalan dengan Model Penerimaan Teknologi (TAM), transmisi peran kemudahan dan kegunaan yang dirasakan dalam membentuk niat penggunaan teknologi. Secara keseluruhan, penelitian ini membuktikan bahwa penerapan AI oleh siswa ditentukan oleh keselarasan teknologi dengan kebutuhan bidang akuntansi, serta persepsi siswa tentang manfaat dan kemudahan penggunaannya.
Determinants of Auditor Switching in Infrastructure Companies Listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 Period Ramdani, Devinda; Putra, Rudi Syaf; Fionasari, Dwi
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 9 No. 1 (2026): Volume for National Collaboration
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v9i1.864

Abstract

This study aims to investigate the influence of audit opinion, audit fee, management change, and financial distress on auditor switching among infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Auditor switching is understood as a company’s decision to replace its Public Accounting Firm (KAP), either as a consequence of regulatory requirements or as a voluntary managerial decision intended to maintain auditor independence and ensure the objectivity of the financial statement audit process. The inconsistencies found in previous empirical studies regarding the determinants of auditor switching provide a strong rationale for conducting further research, particularly within the infrastructure sector, which is characterized by complex operational activities and is subject to relatively high levels of regulatory oversight. The sample was selected using a purposive sampling technique, resulting in 30 companies with a total of 150 observations over the study period. This research employs a quantitative approach utilizing analytical methods that include descriptive statistics, logistic regression analysis, and hypothesis testing through the Wald test. The results indicate that audit opinion and audit fee do not have a significant effect on auditor switching. Conversely, management change is found to have a positive and significant influence on auditor switching, while financial distress does not exhibit a significant effect. Overall, management change is identified as the most dominant factor influencing auditor switching.
PENGARUH JOB HUNGGING TERHADAP KERJA MILINEAL DAN GEN Z PADA PT. HAS INTERNASIONAL: PENGARUH JOB HUNGGING TERHADAP KERJA MILINEAL DAN GEN Z PADA PT. HAS INTERNASIONAL Patadungan, Hendriawan; Fadhilah Safrillah , Nur; Umar , Fitriana; Yanti , Rima
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 9 No. 1 (2026): Volume for National Collaboration
Publisher : LP2M IBK Nitro

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Abstract

This study aims to analyze the effect of job hugging on the job performance of Millennial and Generation Z employees at PT. HAS International. Job hugging refers to a condition in which employees remain in their jobs primarily due to job security and fear of losing employment, despite declining motivation and engagement. This research employed a quantitative approach using a survey method. The sample consisted of 30 respondents selected through a saturated sampling technique. Data were collected using a Likert-scale questionnaire and analyzed using simple linear regression and t-test analysis. The results indicate that job hugging has a negative and significant effect on employee job performance. Higher levels of job hugging are associated with lower job performance. These findings highlight the importance of managerial efforts to create a supportive work environment that enhances employee engagement and career development, particularly for Millennial and Generation Z employees. Keywords: Job hugging, Job performance, Millennials, Generation Z.
Pengaruh Pengaruh Kualitas Produk Tabungan Haji Zam-Zam Terhadap Minat Nasabah Di Panin Dubai Syariah Bank KC HR. Muhammad Surabaya Ahmad Balya, Toifur; Sandi, Misella
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 2 No. 1 (2026): Special Volume for International Collaboration ASEAN Countries
Publisher : LP2M IBK Nitro

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Abstract

The rapid growth of Islamic banking in Indonesia has led to various financial product innovations, including hajj savings. Panin Dubai Syariah Bank KC HR. Muhammad Surabaya offers the Zam-Zam Hajj Savings as a solution for the community in preparing for the pilgrimage. This study aims to evaluate the product quality of Zam-Zam Hajj Savings, customer interest level, and the extent to which product quality influences saving interest. The research employed a quantitative approach by distributing questionnaires to 30 respondents, then analyzed using validity, reliability, classical assumption tests, and simple linear regression. The results indicate that most respondents (63%–80%) rated the product quality as very good, while saving interest was also high (53%–70%). Regression analysis revealed a positive and significant influence of product quality on customer interest, with a contribution of 70.6%, while the remaining percentage is influenced by other external factors. Thus, the Zam-Zam Hajj Savings product proves to be effective in attracting public interest to save at Panin Dubai Syariah Bank.
SISTEM KEUANGAN TANPA RIBA DALAM PEMIKIRAN EKONOMI ISLAM KONTEMPORER SOLUSI ATAS KRISIS UTANG DAN KETIMPANGAN PEMBIAYAAN DI INDONESIA Nabilah, Alya Nur Fadiyah Fahdatun; As Sidik, Arian Farid; Nurusman, Gebi Firyanti; Wigati, Sri
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 2 No. 1 (2026): Special Volume for International Collaboration ASEAN Countries
Publisher : LP2M IBK Nitro

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Abstract

This study aims to analyze the concept of a riba-free financial system in contemporary Islamic economic thought and its relevance as a solution to Indonesia’s debt crisis and financing inequality. The research employs a qualitative-descriptive library method by examining the works of modern Islamic economic scholars and data related to national financing conditions. The findings show that a riba-free financial system, based on the principles of justice, profit-and-loss sharing, and transparency, offers a more stable and inclusive alternative compared to interest-based mechanisms. The application of these principles has the potential to reduce household debt burdens, expand financing access for MSMEs, and improve economic distribution. Therefore, the Islamic financial system provides a significant contribution to strengthening Indonesia’s financing structure.
THE INFLUENCE OF NET INCOME AND TOTAL ASSETS ON ASSET GROWTH OF PT AGUNG PODOMORO LAND TBK. PERIOD 2018–2025 Angela Felicitas Dei; Raissa Amanda Haryono; Elizabeth Tiur Manurung
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 2 No. 1 (2026): Special Volume for International Collaboration ASEAN Countries
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v2i1.815

Abstract

Penelitian mini ini dilakukan dengan tujuan menganalisis dampak laba bersih dan total aset terhadap pertumbuhan aset PT Agung Podomoro Land Tbk. Penelitian ini menggunakan metode deskriptif kuantitatif melalui analisis regresi untuk menguji hubungan antara laba bersih dan total aset sebagai dua variabel independen, dan pertumbuhan aset sebagai variabel dependen. Data yang dianalisis mencakup periode 2017 (Q4) hingga 2025 (Q1 dan Q2). Hasil regresi menunjukkan hubungan negatif dan tidak signifikan, dengan koefisien sebesar 3,879 dan nilai 0,616 untuk Laba Bersih (variabel 1). Hal ini menunjukkan bahwa variabel 1 tidak berpengaruh terhadap pertumbuhan aset karena nilainya lebih besar dari 0,05. Sementara itu, Total Aset (variabel 2) menunjukkan hubungan positif dan signifikan, dengan koefisien sebesar -1,205 dan nilai 0,007. Artinya, variabel 2 dapat memberikan pengaruh positif terhadap pertumbuhan aset perusahaan.
SYSTEMATIC REVIEW: THE EFFECT OF AUDIT COMMITTEE QUALITY ON THE LEVEL OF RELATED PARTY TRANSACTION (RPT) DISCLOSURE IN AN INTERNATIONAL PERSPECTIVE Ka Utama, Hendri; Purnama, Zuardiansyah Adi; Fuadah, Luk Luk
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 2 No. 1 (2026): Special Volume for International Collaboration ASEAN Countries
Publisher : LP2M IBK Nitro

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Abstract

Related Party Transactions (RTPs) are a central issue in corporate governance, particularly in emerging markets with concentrated ownership structures like Indonesia. Using a review of relevant literature, this study identifies that RTPs often serve as a means of expropriation (tunneling) by controlling shareholders, reflecting Type II Agency Conflict and potentially reducing firm value. However, RTPs also have an efficiency dimension. To maintain the fairness of RTPs, Good Corporate Governance (GCG) mechanisms, particularly audit committees, are crucial. This study aims to conduct a Systematic Review of the Literature (SLR) using the PRISMA model to synthesize, map, and identify central themes regarding the role of RTP approval mechanisms as determinants of firm value. Based on an analysis of 17 quantitative studies, it was found that GCG, both in the form of "hard governance" (independent commissioners and audit committees) and "soft governance" (CSR reporting), plays a significant role as a moderating variable. This mechanism can mitigate the negative impact of RTPs on firm value by enforcing disclosure compliance and reducing information asymmetry. These findings enrich Type II Agency Theory and provide practical implications for regulators to strengthen audit committee effectiveness and for investors to consider governance quality as a non-financial risk factor. Future research is recommended to explore the synergistic interaction between internal GCG and soft governance in the context of abnormal TTPB.
THE EFFECT OF CARBON EMISSIONS ON CARBON TAX: A SYSTEMATIC LITERATURE REVIEW Failasufa, Mila; Triasma, Citra; Fuadah, Luk Luk
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 2 No. 1 (2026): Special Volume for International Collaboration ASEAN Countries
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v2i1.825

Abstract

The increase in global carbon emissions has driven the adoption of carbon taxes as a fiscal policy instrument for climate change mitigation. However, the effectiveness of carbon taxes in reducing carbon emissions remains an empirical debate. This study aims to analyze the effect of carbon taxes on carbon emissions through a systematic literature review of 25 selected empirical articles from Scopus Q1-Q3 indexed journals. The synthesis results indicate that carbon taxes generally have a negative effect on carbon emissions, with effectiveness varying depending on policy design, economic characteristics, and the institutional environment. Game theory dominates as the primary analytical framework, reflecting the complexity of strategic interactions between regulators and emitters. This study concludes that carbon taxes can be an effective tool if supported by contextual policy design and integration with other climate policy instruments.
THE EFFECT OF TAX DIGITALIZATION ON TAX COMPLIANCE: A LITERATURE REVIEW STUDY Zahrani, Olivia Putri; Fadhlurrahman, Rafi; Fuadah, Luk Luk
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 2 No. 1 (2026): Special Volume for International Collaboration ASEAN Countries
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v2i1.826

Abstract

This study aims to provide a summary of tax compliance. Using a systematic literature review (SLR) method, this study focuses on examining how tax digitalization affects tax compliance. This literature review focused on 25 journal articles, consisting of articles indexed by Scopus. The findings indicate that the theory of planned behavior is the most commonly used theory in research on tax digitalization and tax compliance. Based on the literature review conducted by the researcher, previous research on the relationship between tax digitalization and tax compliance has yielded inconsistent results. This is due to various factors such as the research period, sample size, and the theory used..

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