cover
Contact Name
Budiyanto
Contact Email
budiyanto@perbanas.id
Phone
+6221-5252533
Journal Mail Official
Jrpma.sps-info@perbanas.id
Editorial Address
Jl. Perbanas, Karet Kuningan, Setiabudi kode pos 12940., Jakarta Selatan, Provinsi DKI Jakarta
Location
Kota adm. jakarta selatan,
Dki jakarta
INDONESIA
Jurnal Riset Perbankan, Manajemen dan Akuntansi
ISSN : -     EISSN : 25416669     DOI : https://doi.org/10.56174/jrpma.v5i1.123
Core Subject : Economy, Science,
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.
Articles 7 Documents
Search results for , issue "Vol 9 No 1 (2025): Jurnal Riset Perbankan Manajemen dan Akuntansi" : 7 Documents clear
Pengaruh Kejelasan Sasaran Anggaran, Partisipasi Penyusunan Anggaran, Akuntabilitas terhadap Kinerja Manajerial dan Kinerja Anggaran pada Dinas Perumahan Rakyat dan Kawasan Permukiman Kota Banjarmasin Ramadhan, Muhammad
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 9 No 1 (2025): 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.v9i1.195

Abstract

This study aims to examine the Influence of Clarity of Budget Targets, Participation in Budget Preparation, Accountability on Managerial Performance and Budget Performance as intervening variables on employees of the Women's Empowerment and Child Protection Service of Banjarmasin City. The population in this study was 53 civil servants, data was taken from questionnaires distributed to respondents. Data were analyzed using SmartPLS Version 3. The results of this study are Clarity of budget targets affects Managerial performance, Participation in budget preparation affects managerial performance, Accountability affects managerial performance, Clarity of budget targets affects Budget performance, Participation in budget preparation affects Budget performance, Accountability affects Budget performance, Managerial performance affects budget performance, Managerial performance mediates the influence of clarity of budget targets on budget performance, Managerial performance mediates the influence of participation in budget preparation on budget performance, Managerial performance mediates the influence of accountability on budget performance at the Women's Empowerment and Child Protection Service of Banjarmasin City Keywords: Budget Targets, Participation, Budgeting, Accountability, Managerial Performance, Budget Performance
TEKNOLOGI PADA AKUNTANSI MANAJEMEN: MANFAAT ATAU BEBAN? Febriansyah, Ari; Purba, Daniel Carlos; Muhammad, Sani; Susanto, Sandy
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 9 No 1 (2025): 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.v9i1.196

Abstract

The application of technology in management accounting has advantages and disadvantages that create a dilemma for companies in its application. The purpose of this study is to provide an explanation of the benefits and burdens of the application of technology in the field of management accounting, so that later it can be used as a consideration in the application of technology in the field of management accounting. This study uses a qualitative descriptive approach using a literature review sourced from secondary data such as journals, books and relevant online publications which are then analyzed to answer the formulation of research problems. The results of this study indicate that the application of technology in management accounting can improve efficiency, accuracy, security, transparency to strategic decision making, although there are challenges such as costs, data security, and special skills. Therefore, every company needs to evaluate the long-term impact of the application of technology in management accounting for the future and sustainability of the business. Keywords : Management Accounting, Accounting Digitalization, Accounting Technology Transformation
Pengaruh Penghargaan, Hukuman, dan Budaya Organisasi terhadap Kinerja Karyawan PT Mentari Mulia Berjangka Safaria, Siti; Damayati, Elsa Kusumah
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 9 No 1 (2025): 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.v9i1.201

Abstract

This research aims to analyze the influence of rewards, punishment, and organizational culture on the performance of employees at PT. Mentari Mulia Berjangka. The method used in this research is a quantitative descriptice analysis method through a survey using questionnaire distribution as the media. The sample of respondents in this study consists of 98 respondents. The research data is processed using IBM SPSS Statistics. There are two types of variables in this study, namely independent variables and dependent variables. Independent variables include rewards, punishment, and organizational culture, while the dependent variable is employee performance. The research results indicate that rewards do not have a significant influence on employee performance. Punishment does not have a significant influence on employee performance. Organizational culture have a significant influence on employee performance. Keywords: organizational culture, punishment, performance, employee, reward
Pengaruh Penilaian Risiko dan Perlakuan Risiko Terhadap Penerapan Manajemen Risiko dengan Unit Manajemen Risiko Sebagai Pemoderasi (Studi Pada PT Permodalan Nasional Madani Venture Capital) Sarni, Neng; Prowanta, Embun
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 9 No 1 (2025): 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.v9i1.194

Abstract

The aims to analyze the influence of risk assessment and risk treatment on the implementation of risk management at PT Permodalan Nasional Madani Venture Capital, with the risk management unit as moderator. Risk assessment and risk treatment are two crucial components in effective risk management, especially in the context of non-bank financial institutions such as PT Permodalan Nasional Madani Venture Capital. This research uses a quantitative approach with a survey method, where data is collected through questionnaires distributed to employees involved in the company's business processes. The research results show that risk assessment and risk treatment significantly influence the implementation of risk management. In addition, the risk management unit is proven to moderate the relationship between risk assessment and risk management implementation, as well as between risk treatment and risk management implementation. These findings emphasize the important role of the risk management unit in strengthening the effectiveness of risk assessment and treatment in the implementation of overall risk management in the company. Keywords: Risk Assessment, Risk Treatment, Risk Management, Risk Management Unit.
Pengaruh Profesionalisme, Independensi, Etika Profesi, dan Motivasi Kerja terhadap Kinerja Auditor (Studi Kasus pada Kantor Akuntan Publik di Jakarta Selatan) Priscilla, Grace; Hasymi, Mhd
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 9 No 1 (2025): 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.v9i1.192

Abstract

This research aims to determine the influence of professionalism, independence, professional ethics and work motivation on auditor performance. The data used was obtained by distributing questionnaires to auditors who work at Public Accounting Firms in South Jakarta. The number of samples used was 55 respondents using purposive sampling technique. The analytical methods used in this research are validity testing, reliability testing, classical assumption testing, and hypothesis testing. Data processing in this study used the SPSS 25 application. The research results stated that the variables of professionalism, independence, professional ethics and work motivation partially or simultaneously influenced auditor performance. Keywords: professionalism, independence, professional ethics, work motivation, auditor performance
Utang jangka panjang, Utang jangka pendek, dan Pertumbuhan penjualan terhadap profitabilitas Mezaluna, Ibtisam; Oktaviani, Wulan; Pratama, Versiandika Yudha
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 9 No 1 (2025): 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.v9i1.198

Abstract

Keuangan merupakan aspek penting dalam operasional perusahaan, dan laporan keuangan memberikan gambaran mengenai kondisi keuangan yang dapat digunakan untuk menilai kinerja dan pencapaian tujuan perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh utang jangka panjang, utang jangka pendek, dan pertumbuhan penjualan terhadap profitabilitas perusahaan manufaktur di sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Pendekatan kuantitatif digunakan dengan data sekunder yang diperoleh dari website BEI dan sampel yang ditentukan melalui purposive sampling, dengan 20 perusahaan sebagai objek penelitian. Teknik analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa utang jangka panjang dan pertumbuhan penjualan memiliki pengaruh signifikan terhadap profitabilitas, sementara utang jangka pendek tidak berpengaruh signifikan terhadap profitabilitas. Kemudian, jika dilihat pengaruhnya secara bersamaan, utang jangka panjang, utang jangka pendek, dan pertumbuhan penjualan berpengaruh secara simultan terhadap profitabilitas pada perusahaan manufaktur di sektor industri kimia yang terdaftar di BEI periode 2021-2023
Analisis Pengaruh Diversifikasi Produk, Harga dan Citra Merek terhadap Keputusan Pembelian pada Mie Gacoan Cabang Bintaro Martandani, Marcellus
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 9 No 1 (2025): 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.v9i1.202

Abstract

Mie Gacoan is a business that offers interesting and unique products because it not only offers various flavors for each product. However, the naming of each product is also very unique, such as suit noodles, hompimpa noodles, gacoan noodles, gobak Sodor ice, hide and seek ice and others. The public is generally interested because Mie Gacoan offers various levels of spicy taste that consumers can choose according to their taste. Another marketing strategy implemented by Mie Gacoan which is the cause of Mie Gacoan going viral is determining low product prices. For consumers, the price of Mie Gacoan products is considered very affordable or accessible to various groups, including young people who are even willing to wait in long queues. The brand image of the Mie Gacoan business is considered very easy to remember and recognize among young people because the unique Mie Gacoan logo design is displayed in front of the Me Gacoan restaurant. The packaging design for the Mie Gacoan wrapper product looks simple but still displays the unique character of the Mie Gacoan brand so that consumers don't get bored with mediocre designs. This very interesting restaurant concept creates a different experience for consumers who enter the restaurant.

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