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INDONESIA
Jurnal Riset Perbankan, Manajemen dan Akuntansi
Published by Institut Keuangan-Perbankan dan Informatika Asia Perbanas
ISSN : -     EISSN : 25416669     DOI : https://doi.org/10.56174/jrpma.v5i1.123
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
The Journal of Research on Banking, Management and Accounting is focused on publishing original research articles, reviewing contributor articles and current issues related to banking, management and accounting. The main objective of this journal is to provide a platform for national scientists, academics, and researchers to share contemporary view in banking, management and accounting. It also aims to promote interdisciplinary studies in banking, management and accounting. Thus, it becomes a leading national journal in banking, management and accounting. This journal, published 2 times a year, publishes research papers in all areas of banking, management and accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol 4 No 1 (2020): Jurnal Riset Perbankan Manajemen dan Akuntansi" : 5 Documents clear
The Effects of Subordinated Bonds Issued and the Bank Binancial Performance Towards the Stock Trading Volume Activity Adithia Anggraeni
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 4 No 1 (2020): Jurnal Riset Perbankan Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v4i1.55

Abstract

Abstract. According to IDX statistical data of year 2017 the market capitalization of finance sector stock was dominated by the stock of the banking subsector up to 91,87% and the banking subsector has dominated 38,52 % of the corporate bond market in Indonesia. This research aimed to 1) analyzing the financial performance of bond issued bank listed in the IDX from 2013 to 2017, 2) analyzing the effects of the bank subordinate bond issuance towards the stock trading volume activity, 3) analyzing the finance performance of bond issued bank listed in the IDX from 2013 to 2017 towards the stock trading volume activity. This research used the event study method, which implemented the descriptive and the quantitative approaches. The populations in this study were bank companies listed on the Indonesia Stock Exchange or IDX that issued bonds, with the datas from 16 banks as the samples. The hypothesis was analyzed using the multiple linear regression analysis to determine the effects of the bond issuance events and financial performance towards the stock trading volume activity. This research showed that bond issued bank listed in the IDX had a good financial performance from 2013 to 2017. Based on the results of partial regression, the announcement of issuance of corporate bonds, dividends per share, CAR and NIM had a significant influence on stock trading volume activity and the form of influence was positive. NPL and DER had significant effects on stock trading volume activity and the forms of influence were negative.
Pengaruh sustainability reporting terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel intervening Rochimah Yulianty; Trinandari prasetya nugrahanti
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 4 No 1 (2020): Jurnal Riset Perbankan Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v4i1.56

Abstract

This study was conducted to determine the effect of Sustainability Reporting from Economic, Environmental, and Social Aspect on Corporate Value using Tobin's Q measurement with Financial Performance with Liquidity, Activity, Solvency, Profitability, and DuPont System proxies as intervening variable. The sampling technique used is purposive sampling. Data obtained from the IDX & company website of the published sample. Samples obtained 37 companies.Analytical techniques used are multiple linear regression and path analysis. Hypothesis test using t-statistic to test partial regression coefficient and f statistic to test influence together with level of significance 5%. The result of this research stated that Sustainability Reporting Economic aspect has significant positive influence to Profitability, DuPont, and Corporate Value but not significant to Liquidity. Whereas in Activity and Solvability have no significant negative effect.The Effect of Sustainability Reporting Environmental aspect has a significant positive effect on Profitability but not significant to Liquidity. While the negative influence is shown in Activity, DuPont and Solvency significantly and not significantly to Corporate Value. The Effect of Sustainability Reporting on Economics has a significant positive effect on Activity, Solvency, and DuPont. While the negative influence is not significant indicated on Liquidity, Profitability and Value Company. Among the 3 independent variables are Economics, Environment, and Social Economics only which significantly affect the Company Value through Liquidity, Activity, Solvency, Profitability, and DuPont System.
Strategi Menciptakan Keunggulan Bersaing Pada Perusahaan Industri Karet, Barang dari Karet dan Plastik di DKI Jakarta Rina ardia Kusumawati; Waseso Segoro
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 4 No 1 (2020): Jurnal Riset Perbankan Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v4i1.57

Abstract

Based on BPS historical data during 10 years has been a decline PDRB value and number of Rubber, Rubber and Plastic Goods Industry companies in DKI Jakarta. This has an impact on the decrease of sales value, profit value, and market share of Rubber, Rubber and Plastic Goods Industry in DKI Jakarta. So, company should do a change in the company's strategy. Therefore, this research is conducted to analyze innovation, creativity, and market orientation affect to competitive advantage that can also affect to marketing performance. The research process uses census where 134 companies of Rubber, Rubber and Plastic Goods Industry that listed in BPS of DKI Jakarta Province in 2016 to be research object. Collecting data uses questionnaire with Likert scale which from 1 (strongly disagree) to 7 (strongly agree). The data analysis uses Structural Equation Modeling (SEM) with AMOS 22 program. The research proves that innovation, creativity, and market orientation have positive and significant affect to competitive advantage. Furthermore innovation, creativity, market orientation, and competitive advantage have positive and significant affect to marketing performance. Therefore, companies need to pay attention to innovation, creativity, and market orientation so that they have high competitiveness that can improve the company's marketing performance.
Pengaruh Tata Kelola Perusahaan, Leverage dan Return on Assets Terhadap Tax Avoidance Iman Wahyudi; Sri Rustinawati
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 4 No 1 (2020): Jurnal Riset Perbankan Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v4i1.59

Abstract

This study intends to test the influence of good corporate governance (GCG) by utilizing independent commissioners and the audit committee as proxies, leverage, and return on assets against tax avoidance. Population for the study is banking companies listed in the BEI from 2015 – 2017. By using purposive sampling method, 29 banking companies were selected as samples of the study. All the data used are secondary data which have been already published. The results proved that only audit committee that affected the practice of tax avoidance while independence commissioners, leverage and return on assets did not have any impact on tax avoidance. Keywords: GCG, leverage, ROA, tax avoidance.
Analisis Dan Evaluasi Perpajakan Pada Pelaksanaan Asian Games Tahun 2018 Indra Bayu; Trinandari Prasetya Nugrahanti
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 4 No 1 (2020): Jurnal Riset Perbankan Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v4i1.60

Abstract

This purpose of this study is to describe the taxation treatment related to the Olympic Council of Asia (OCA) as the owner of exclusive rights to the Asian Games and its Affiliates, Ticket Taxes, Sponsorship Taxes, Import Duties and Taxes and the obstacles faced in fulfilling tax obligations in the implementation of the 2018 Asian Games. This research method uses descriptive qualitative to describe the tax treatment of OCA and its affiliates, ticket tax, sponsorship tax, Import Duty and Taxes in the 2018 Asian Games regarding Sugiyono's opinion. This research was taken in January 2018 until 31 December 2018 using primary and secondary data. The available data is then processed using qualitative data analysis methods involving 4 respondents who are considered to be able to represent conclusions. The results of this study are for the host of the imposition of taxes, duties and levies imposed directly or indirectly by law as a result of organizing the 2018 Asian Games burden in terms of financing, but the authority of the OCA as the holder of exclusive rights to the Asian Games is an exception to the provisions general rules in Indonesia. In addition there is a tax exemption for sales of tickets, tax sponsorship and import duties and taxes during the 2018 Asian Games which is a solution to the limited funds by INASGOC. Even though the Indonesian government lost the potential for tax revenue, during the 2018 Asian Games, the direct and indirect economic impact was valued at 83 Trillion Rupiah (BAPPENAS, 2018). This means that the economic impact of the 2018 Asian Games is more beneficial than the tax compensation given to the OCA or INASGOC. Keyword : Tax, Asian Games, Duties, INASGOC.

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