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Editorial Team EditEdit Editorial Team Penanggung Jawab : Suhartini , Direktur Program Pendidikan Vokasi,Universitas Serang Raya,Indonesia Pemimpin Redaksi : Sutikno , Keuangan dan Perbankan,Universitas Serang Raya,Indonesia Anggota Redaksi : Nursaman , Keuangan dan Perbankan,Universitas Serang Raya,Indonesia Tri Wahyuni ​​Sukiyaningsih ,Akuntansi, Universitas Serang Raya, Indonesia Peninjau Sejawat : 1. Denny Saputera , Perdagangan Internasional, Universitas Widyatama, Indonesia 2. Siska Yuli Anita , Manajemen Keuangan,Universitas Islam Negeri Raden Intan,Indonesia 3. Wulan Rahma Dewi , STIE Insan Pembangunan, Tangerang, Indonesia 4. Sukirno , Manajemen Keuangan, Universitas Serang Raya, Indonesia 5. Ahmad Firdaus , Lembaga Bank Perkreditan Rakyat, Indonesia 6. Dr. Muhammad Yusuf , Akuntansi Perbankan Syariah, Institut Teknologi dan Bisnis Bank Rakyat Indonesia 7. Dr. Sri Budi Cantika Yul , Keuangan, Universitas Muhammadiyah Malang, Indonesia 8. Mohammad Sofyan , Keuangan, Institut Ilmu Sosial dan Manajemen STIAMI, Indonesia 9. Dr.Evan Hamzah Muchtar , Perbankan Syariah, STAI Asy-Syukriyyah, Indonesia 10. Dr.Muliyati , Manajemen,Institut Bisnis dan Informasi Kosgoro 1957, Indonesia 11. Wenny Desty Febrian , Keuangan dan Perbankan, Universitas Dian Nusatara, Indonesia 12. Erwin Harinurdin , Keuangan d
Location
Kota serang,
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INDONESIA
Jurnal Keuangan dan Perbankan(KEBAN)
Published by Universitas Serang Raya
ISSN : -     EISSN : 28086430     DOI : https://doi.org/10.30656/jkk.v1i2
Core Subject : Economy,
Economics, Econometrics & Finance
Fokus dan Lingkup Jurnal ini mencakup ilmu disiplin keuangan dan perbankan (syariah dan konvensional) dari segala bidang yang membahasnya, diantara lain; Sistem Pembayaran,Hukum Keuangan dan Perbankan;Akuntansi dan Pelaporan Keuangan; Investasi Alternatif; penilaian aset; Perilaku Keuangan; keuangan perusahaan; Tata Kelola dan Etika Perusahaan; Penetapan Harga Derivatif dan Lindung Nilai; Keuangan Empiris; Akuntansi Keuangan; Aplikasi Keuangan Teori Keputusan atau Teori Permainan; Aplikasi Keuangan Simulasi atau Metode Numerik; Ekonomi Keuangan; Rekayasa Keuangan; Peramalan Keuangan; Manajemen dan Analisis Risiko Keuangan; Teknologi Keuangan dan Perbankan; keuangan internasional; Optimalisasi Portofolio dan Perdagangan; Keuangan Real Estat; Regulasi Pasar dan Lembaga Keuangan; Keuangan Pedesaan; Model Stochastic untuk Harga Aset dan Instrumen; Risiko Sistemik; Perpajakan;Efisiensi Perbankan; Peraturan Perbankan; Solvabilitas dan Struktur Permodalan Bank; Manajemen Bank; Pengelolaan Dana Bank, Bank Sentral; Perbankan Konvensional versus Non-Konvensional; peringkat kredit; Bank CSR; Stabilitas Keuangan; Perbankan Elektronik; Manajemen Valuta Asing, Perbankan Investasi; Perbankan Internasional; internet bank; Perbankan Syariah; Manajemen Likuiditas; Perbankan Pedagang; Perbankan Seluler; Pengambilan Keputusan Kebijakan Moneter dan Fiskal; Perbankan secara online; Perbankan Lepas Pantai; Perbankan ritel; Perbankan UKM;Pemasaran Perbankan;sumber daya Keuangan dan Perbankan,
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 10 Documents
 1 
Search results for , issue "Vol. 2 No. 1 (2022): Juli-Desember" : 10 Documents clear
Sharia Bank Credit Management In Entrepreneurship Sutikno, Sutikno; Suhaemi, Muhamad; Irsad Ariffin, Muhammad
Jurnal Keuangan dan Perbankan (KEBAN) Vol. 2 No. 1 (2022): Juli-Desember
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jkk.v2i1.5829

Abstract

The provision of credit for entrepreneurs is currently a separate issue for Islamic banks because they have a small market segment. How to manage Islamic bank credit to expand the market for entrepreneurs in accordance with government policies in supporting the current recovery. For this reason, banks need to manage existing credit so that avoid the risk of bad credit that will arise in the future. For credit management for bank entrepreneurs, it should look at the income generated by business actors per year, in addition to the type of business that has a high level of buyer interest, the bank must pay attention to it. can find out the level of credit risk that exists so that it provides behavior to existing entrepreneurs.
The Role of Tax Extension Officers in Optimizing Tax Compliance with Representative Offices Wahyudi, Slamet
Jurnal Keuangan dan Perbankan (KEBAN) Vol. 2 No. 1 (2022): Juli-Desember
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jkk.v2i1.5797

Abstract

The debate over the taxation aspect of the Foreign Trade Representative Office (KPDA), especially PPh Article 15, seems to be protracted and will never be finished. Meanwhile, according to the PPh and P3B Laws, KPDAs have fulfilled subjective requirements when they have or occupy an office address where the term establishment still includes a place of management.It is common for a KPDA to carry out marketing activities in the form of product promotion which is carried out continuously for the benefit of the Head Office which is proven to be able to increase and earn export earnings to Indonesia, so that the income is subject to tax in other countries or source countries (Indonesia). only as big as the share of profit that is considered to come from KPDA.The term activities that are purely auxiliary in nature which are additional activities to facilitate essential and significant activities is often the root of the problem so that the KPDA has the right not to pay Article 15 PPh.This study aims to see how the Income Tax Law and P3B regulate income from KPDA, especially business activities that are "only". Isn't it clear that supporting activities are only carrying out indoor activities, namely activities that are not related to other parties or outside parties, so that it can be said that they do not carry out business communications with other parties. The research concluded that the KPDA is required to make PPh payments for its activities either through corporate income tax funds or Article 15 PPh, if the KPDA has an office address as a place of management and conducts business activities with other parties
Students' Interest in Using the Quick Response Code Indonesian Standard Payment System for Vocational Education Program Students Serang Raya University Radho, Muhamad; Lestari, Novia Indah
Jurnal Keuangan dan Perbankan (KEBAN) Vol. 2 No. 1 (2022): Juli-Desember
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jkk.v2i1.5846

Abstract

The millennial generation is a generation that demands all aspects of their lives, including transactions. The cashless lifestyle is increasingly mushrooming in the midst of Indonesian society, especially the millennial generation. This study aims to determine the interest of students in using the Quick Response Code Indonesian Standart (QRIS) payment system for UNSERA Vocational Education Program students. The object of this study is students of the UNSERA Vocational Education Program using quantitative research methods and this type of research uses descriptive statistics. The population in this study was 103 people, and a sample of 82 people was taken using random sampling techniques. Analyze data by using descriptive statistics. In this study, the quantitative analysis method used was analysis using Microsoft Excel. The results of the research that the majority of vocational education program students have an interest in using QRIS payment technology such as Gopay, Shopeepay, Dana, Ovo, etc. Because in its use QRIS is very easy and safe in making payments through any merchant in one QR Code and this is the biggest financial breakthrough in Indonesia today. The benefits of this research for the millennial generation are expected to be able to understand digital payments using standardized payment QR codes, as well as become endorsers in voicing QRIS to the wider community.
Financial Distress: Implications of Cash Ratio, Total Debt To Equity Ratio, And Return On Asset Sukirno
Jurnal Keuangan dan Perbankan (KEBAN) Vol. 2 No. 1 (2022): Juli-Desember
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jkk.v2i1.5860

Abstract

ABSTRAK Informasi tentang Cash Rasio, Total Debt to Equity Ratio dan Return on Asset jika dilihat dengan signaling theory dan agency theory maka akan memberikan sinyal bagi agen dan prinsipal dalam memprediksi Kesulitan Keuangan Perusahaan. Penelitian ini bertujuan untuk menguji pengaruh Cash Rasio, Total Debt to Equity Ratio dan Return on Asset terhadap financial distress pada industri property and real estate yang listing di Bursa Efek Asia Tenggara periode 2013-2020. Dengan menggunakan teknik purposive didapatkan sebanyak 21 perusahaan sampel sesuai sesuai kriteria kebutuhan penelitian. Metode penelitian menggunakan pendekatan kuantitatif dengan alat analisis regresi berganda. Hasil penelitian ini membuktikan bahwa secara parsial Cash Ratio berpengaruh negatif terhadap finansial ditress, Total Debt to Equity Ratio berpengaruh positif terhadap finansial ditress dan Return on Asset berpengaruh negatif terhadap finansial ditress, sedangkan secara simultan Cash Rasio, Total Debt to Equity Ratio dan Return on Asset berpengaruh signifikan terhadap finansial ditress.
The Effects Of Financial performance and Institutional Ownership On The Stock Price of Mining Company In Indonesia Stock Exchange (IDX) Year 2016-2020 Harinurdin, Erwin
Jurnal Keuangan dan Perbankan (KEBAN) Vol. 2 No. 1 (2022): Juli-Desember
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jkk.v2i1.5909

Abstract

This study aims to determine how the influence of company financial performance and institutional ownership on stock prices. The population in this study were mining companies listed on the Indonesia Stock Exchange, namely PT Adaro Energy Tbk, PT Aneka Tambang Tbk, and PT Bukit Asam Tbk during the 2016-2020 period. The independent variables in this study are institutional ownership, and financial performance as proxied by Earning Per Share, Price Earning Ratio, Price to Book Value, Dividend Per Share and the dependent variable in the study is stock price. The research sample was taken by purposive sampling method, namely based on 3 predetermined criteria, a sample of 3 companies was obtained. The method of analysis used in this study is multiple regression models. The data used in this study are data taken from the IDX financial statements, especially in the mining industry namely PT Adaro Energy Tbk, PT Aneka Tambang Tbk, and PT Bukit Asam Tbk during the 2016-2020 period. The results of this study indicate that Price Earning Ratio has a positive effect on stock prices. Meanwhile, Earning Per Share, Price to Book Value, Dividend Per Share, and Institutional Ownership have no significant effect on stock prices.
The Role of Tax Extension Officers in Optimizing Tax Compliance with Representative Offices Wahyudi, Slamet
Jurnal Keuangan dan Perbankan (KEBAN) Vol. 2 No. 1 (2022): Juli-Desember
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jkk.v2i1.5797

Abstract

The debate over the taxation aspect of the Foreign Trade Representative Office (KPDA), especially PPh Article 15, seems to be protracted and will never be finished. Meanwhile, according to the PPh and P3B Laws, KPDAs have fulfilled subjective requirements when they have or occupy an office address where the term establishment still includes a place of management.It is common for a KPDA to carry out marketing activities in the form of product promotion which is carried out continuously for the benefit of the Head Office which is proven to be able to increase and earn export earnings to Indonesia, so that the income is subject to tax in other countries or source countries (Indonesia). only as big as the share of profit that is considered to come from KPDA.The term activities that are purely auxiliary in nature which are additional activities to facilitate essential and significant activities is often the root of the problem so that the KPDA has the right not to pay Article 15 PPh.This study aims to see how the Income Tax Law and P3B regulate income from KPDA, especially business activities that are "only". Isn't it clear that supporting activities are only carrying out indoor activities, namely activities that are not related to other parties or outside parties, so that it can be said that they do not carry out business communications with other parties. The research concluded that the KPDA is required to make PPh payments for its activities either through corporate income tax funds or Article 15 PPh, if the KPDA has an office address as a place of management and conducts business activities with other parties
Sharia Bank Credit Management In Entrepreneurship Sutikno, Sutikno; Suhaemi, Muhamad; Irsad Ariffin, Muhammad
Jurnal Keuangan dan Perbankan (KEBAN) Vol. 2 No. 1 (2022): Juli-Desember
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jkk.v2i1.5829

Abstract

The provision of credit for entrepreneurs is currently a separate issue for Islamic banks because they have a small market segment. How to manage Islamic bank credit to expand the market for entrepreneurs in accordance with government policies in supporting the current recovery. For this reason, banks need to manage existing credit so that avoid the risk of bad credit that will arise in the future. For credit management for bank entrepreneurs, it should look at the income generated by business actors per year, in addition to the type of business that has a high level of buyer interest, the bank must pay attention to it. can find out the level of credit risk that exists so that it provides behavior to existing entrepreneurs.
Students' Interest in Using the Quick Response Code Indonesian Standard Payment System for Vocational Education Program Students Serang Raya University Radho, Muhamad; Lestari, Novia Indah
Jurnal Keuangan dan Perbankan (KEBAN) Vol. 2 No. 1 (2022): Juli-Desember
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jkk.v2i1.5846

Abstract

The millennial generation is a generation that demands all aspects of their lives, including transactions. The cashless lifestyle is increasingly mushrooming in the midst of Indonesian society, especially the millennial generation. This study aims to determine the interest of students in using the Quick Response Code Indonesian Standart (QRIS) payment system for UNSERA Vocational Education Program students. The object of this study is students of the UNSERA Vocational Education Program using quantitative research methods and this type of research uses descriptive statistics. The population in this study was 103 people, and a sample of 82 people was taken using random sampling techniques. Analyze data by using descriptive statistics. In this study, the quantitative analysis method used was analysis using Microsoft Excel. The results of the research that the majority of vocational education program students have an interest in using QRIS payment technology such as Gopay, Shopeepay, Dana, Ovo, etc. Because in its use QRIS is very easy and safe in making payments through any merchant in one QR Code and this is the biggest financial breakthrough in Indonesia today. The benefits of this research for the millennial generation are expected to be able to understand digital payments using standardized payment QR codes, as well as become endorsers in voicing QRIS to the wider community.
Financial Distress: Implications of Cash Ratio, Total Debt To Equity Ratio, And Return On Asset Sukirno
Jurnal Keuangan dan Perbankan (KEBAN) Vol. 2 No. 1 (2022): Juli-Desember
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jkk.v2i1.5860

Abstract

ABSTRAK Informasi tentang Cash Rasio, Total Debt to Equity Ratio dan Return on Asset jika dilihat dengan signaling theory dan agency theory maka akan memberikan sinyal bagi agen dan prinsipal dalam memprediksi Kesulitan Keuangan Perusahaan. Penelitian ini bertujuan untuk menguji pengaruh Cash Rasio, Total Debt to Equity Ratio dan Return on Asset terhadap financial distress pada industri property and real estate yang listing di Bursa Efek Asia Tenggara periode 2013-2020. Dengan menggunakan teknik purposive didapatkan sebanyak 21 perusahaan sampel sesuai sesuai kriteria kebutuhan penelitian. Metode penelitian menggunakan pendekatan kuantitatif dengan alat analisis regresi berganda. Hasil penelitian ini membuktikan bahwa secara parsial Cash Ratio berpengaruh negatif terhadap finansial ditress, Total Debt to Equity Ratio berpengaruh positif terhadap finansial ditress dan Return on Asset berpengaruh negatif terhadap finansial ditress, sedangkan secara simultan Cash Rasio, Total Debt to Equity Ratio dan Return on Asset berpengaruh signifikan terhadap finansial ditress.
The Effects Of Financial performance and Institutional Ownership On The Stock Price of Mining Company In Indonesia Stock Exchange (IDX) Year 2016-2020 Harinurdin, Erwin
Jurnal Keuangan dan Perbankan (KEBAN) Vol. 2 No. 1 (2022): Juli-Desember
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jkk.v2i1.5909

Abstract

This study aims to determine how the influence of company financial performance and institutional ownership on stock prices. The population in this study were mining companies listed on the Indonesia Stock Exchange, namely PT Adaro Energy Tbk, PT Aneka Tambang Tbk, and PT Bukit Asam Tbk during the 2016-2020 period. The independent variables in this study are institutional ownership, and financial performance as proxied by Earning Per Share, Price Earning Ratio, Price to Book Value, Dividend Per Share and the dependent variable in the study is stock price. The research sample was taken by purposive sampling method, namely based on 3 predetermined criteria, a sample of 3 companies was obtained. The method of analysis used in this study is multiple regression models. The data used in this study are data taken from the IDX financial statements, especially in the mining industry namely PT Adaro Energy Tbk, PT Aneka Tambang Tbk, and PT Bukit Asam Tbk during the 2016-2020 period. The results of this study indicate that Price Earning Ratio has a positive effect on stock prices. Meanwhile, Earning Per Share, Price to Book Value, Dividend Per Share, and Institutional Ownership have no significant effect on stock prices.

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