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 107 Documents
Pengaruh Budaya Organisasi dan Pengendalian Internal terhadap Pencegahan Korupsi dengan Good Governance sebagai Intervening (Studi Pada BPJS Ketenagakerjaan) Rastasari, Tania
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 8 No 2 (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.v8i2.187

Abstract

With the greater amount of trust funds being managed, the greater the risks faced, one of which is the risk of corruption. Therefore, the management of funds must be carried out in a transparent, accountable manner, prioritizing the principles of prudence and good governance. This study aims to examine how organizational culture and internal control affect corruption prevention with Good Governance as intervening. Respondent data uses the results of distributing questionnaires to permanent employees of BPJS Ketenagakerjaan who have more than 5 years of service and hold structural positions or have held structural positions placed at the Head Office, Regional Offices and Branch Offices. The sampling method uses purposive sampling. In accordance with the theoretical model and hypotheses proposed, then tested by the SEM PLS method using the SmartPLS version 4.0 software application including outer model, inner model, and hypothesis testing. The results of this study indicate that: 1. Organizational Culture has a positive effect on Corruption Prevention 2. Internal Control has a positive effect on Corruption Prevention 3. Organizational Culture has a positive effect on Good Governance 4. Internal Control has a positive effect on Good Governance 5. Good Governance has a positive effect on Corruption Prevention 6. Organizational Culture has an effect on Corruption Prevention through Good Governance 7. Internal Control has a positive effect on Corruption Prevention through Good Governance. The proof of these seven hypotheses shows that building a strong organizational culture, effective internal control and implementing Good Governance consistently and continuously can help organizations achieve their goals while increasing corruption prevention efforts. Through this research, it is hoped that it can provide positive implications theoretically and provide new references for researchers who have similar topic interests in order to improve the quality of future research.
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.
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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