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Budiyanto
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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 6 Documents
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Search results for , issue "Vol 8 No 1 (2024): Jurnal Riset Perbankan Manajemen dan Akuntansi" : 6 Documents clear
Pengaruh Identifikasi dan Mitigasi Risiko Terhadap Penerapan Manajemen Risiko dan Maturitas pada Pabrik Pupuk dengan Internal Audit Sebagai Pemoderasi Susilo, Budi -
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 8 No 1 (2024): Jurnal Riset Perbankan Manajemen dan Akuntansi
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v8i1.164

Abstract

The aim of the research is to examine the effect of risk identification and mitigation on the implementation of risk management and maturity with internal audit moderation at Fertilizer Company. This study uses primary data with a questionnaire with respondents employees of Fertilizer Company. with job levels Assistant Vice President, Vice President to Senior Vice President. The data analysis method used is a quantitative method based on Partial Least Square (PLS) Structural Equation Modeling (SEM) approach. The results of the research show that risk identification and risk mitigation have a positive and significant relationship to the implementation of risk management. Risk identification and risk mitigation have a positive and significant relationship to risk maturity. Internal audit moderates the relationship between risk identification and risk mitigation on the implementation of risk management. Besides that, the internal audit also moderates the relationship between risk identification and risk mitigation on risk maturity. Keywords: Risk Identification, Risk Mitigation, Risk Management, Internal Audit, Moderation
Analisis Penerimaan Pajak Penghasilan (PPH) Pasal 21 Selama Masa Pandemi Covid-19 Yagi, Gika Lukistrianti
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 8 No 1 (2024): Jurnal Riset Perbankan Manajemen dan Akuntansi
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v8i1.165

Abstract

Based on the Realization of State Revenue and Expenditure Budget period 2020 - 2022, the tax sector remains the highest source of state revenue. In the State's efforts to continue to increase State revenues, there are major events that must be faced by almost the entire world, including Indonesia. Corona Virus Disease 2019 (COVID-19) has become a world pandemic that poses various risks. In an effort to recover revenues in the tax sector, particularly Tax Article 21 revenues, there have been several important rules or policies, such as tax incentives, progressive tariff changes, and new policies related to treatment for benefit in-kind and or enjoyments. This research was conducted with the aim of knowing the development of Tax Article 21 revenue during the COVID-19 pandemic in 2020 – 2022, the obstacles were faced by the Directorate General of Taxes in an effort to optimize Tax Article 21 revenue during the COVID-19 pandemic in 2020 – 2022 and the strategies undertaken to optimize Tax Article 21 revenue during the COVID-19 pandemic in 2020 – 2022. The method used in this research is descriptive qualitative analysis. The subjects in this research were employees at the Directorate of Tax Regulations II, and the Directorate of Potential, Compliance and Revenue. The results of this research show a decrease in revenue in 2020 and an increase in 2021 and 2022.
Pengaruh Pasca Pandemi Covid Terhadap Sistem Kerja, Kinerja, Dan Motivasi Pada Karyawan Swasta di Jakarta Ave, Tanty Dwi Regina
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 8 No 1 (2024): Jurnal Riset Perbankan Manajemen dan Akuntansi
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v8i1.167

Abstract

Abstract The 2019 Corona Virus Disease (Covid-19) pandemic is spreading throughout the region, including the work system and work motivation of private employees in Jakarta. Work systems and work motivation are the impacts that receive the most attention after COVID-19. The work system of employees or private employees in Jakarta has certainly experienced a decline due to the influence of outside or conditions in the local area. The performance of private employees after the pandemic is certainly experiencing a bit of confusion because they are used to working from home or working from home so this must be addressed immediately so that it doesn't fall further in again becomes depressed performance. Therefore, the transition of the work system from WFH to WFO must be planned immediately and started to be implemented. Through qualitative descriptive studies, this journal aims to reveals the significant impact post-pandemic has had on the work system, performance and work motivation of private employees in Jakarta to restore the work system due to Covid-19 pandemic. The existence of COVID-19 is the cause of changes to the work system, hence the strategy for restoring the work system is to rely on restarting to implement the WFO work system periodically so that private employees can adapt so that they only need to continue the work system and improve their performance and work motivation while in the office. The impact of post-COVID-19 must be handled immediately so that employees can carry out their activities in the office as usual. Keywords: Work System, Post COVID-19, Work Motivation, Performance
Determinan Perilaku Generasi Milenial Dalam Keputusan Investasi Berdasarkan Teori Prospek Asep, Asep; Djajanti, Atik
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 8 No 1 (2024): Jurnal Riset Perbankan Manajemen dan Akuntansi
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v8i1.172

Abstract

Milenial mendominasi kenaikan jumlah investor di indonesia dalam tiga tahun terakhir. Di satu sisi keseharian milenial juga sangat erat dengan gawai dan media sosial yang mereka jadikan sebagai sumber informasi dan komunikasi. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang membuat investor milenial berperilaku irasional dalam membuat keputusan investasi yang disebabkan oleh bias heuristik berupa availability bias, representativeness bias, anchoring bias serta ketakutan kehilangan momen yang ttimbul dari efek penggunaan media sosial terhadap keputusan investasi. Penelitian ini menggunakan metode kuantitatif dengan jumlah sampel 108 responden dengan teknik kuesioner yang disebarkan secara online kepada investor di jabodetabek dengan metode probability sampling. Analisa data dengan pendekatan Structural Equation Model (SEM) berbasis Partial Least Square (PLS) yang dibantu oleh aplikasi statistik SmartPLS 3. Hasil penelitian ini menunjukkan bahwa Representativeness bias berpengaruh positif dalam keputusan investasi, sedangkan availability bias, anchoring bias dan FOMO tidak mempengaruhi keputusan investasi milenial, serta FOMO dapat memperkuat pengaruh availability bias terhadap keputusan investasi sedangkan representative ness bis dan anchoring bias tidak berpengaruh.
Pengaruh Budaya Organisasi, Komunikasi, dan Motivasi terhadap Kinerja Karyawan Love, Bonito Indonesia Febrina, Christy; Amelia, Tifa Noer
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 8 No 1 (2024): Jurnal Riset Perbankan Manajemen dan Akuntansi
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v8i1.152

Abstract

This study aims to determine whether there is a relationship between organizational culture, work communication, and motivation with employee performance at Love, Bonito Indonesia. The independent variables in this study are organizational culture, work communication, and motivation while the dependent variable is the performance of employees of Love, Bonito Indonesia. This research was conducted at Love, Bonito Indonesia with 20 respondents. This type of research is quantitative research. Methods of data collection using questionnaires and data analysis using simple linear regression. The results of the study partially show that organizational culture has a positive and significant effect on employee performance, but for communication and motivation partially it has no effect on employee performance. Simultaneously organizational culture, communication, and motivation affect employee performance.
Pengaruh Persepsi Risiko, Literasi Keuangan dan Media Sosial terhadap Keputusan Investasi pada Generasi Milenial Cahayati, Lisa Eka
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 8 No 1 (2024): Jurnal Riset Perbankan Manajemen dan Akuntansi
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v8i1.173

Abstract

Based on data from KSEI as of the end of July 2023, the number of investors in the Indonesian capital market has grown significantly to reach 11.4 million investors, growing 10.75% year-to-date (YTD). The increasing number of investors in the capital market is one of them influenced by digitalization where a lot of content is spread on social media, one of which is capital market content. The increase in the number of investors is currently dominated by the millennial generation because the millennial generation is a generation that is updated about something and has a high curiosity. This study aims to examine the effect of perceived risk, financial literacy and social media on millennial generation investment decisions in the DKI Jakarta area. This research is a quantitative study using multiple linear regression analysis with the help of the SmartPLS. The number of samples in this study were 100 respondents who came from the millennial generation in the DKI Jakarta area.

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