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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 107 Documents
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Wirausaha Pemula: Latar Belakang Keluarga Pengusaha Versus Non Pengusaha Gultom, Jonathan; Indriyo, Wahyu; Hartono, Dang Arif; Dhammananda, Arisandi
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 9 No 2 (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.v9i2.203

Abstract

This study seeks to analyze the performance and key supporting factors of novice entrepreneurs with and without a family business background. A descriptive quantitative approach was employed, utilizing purposive sampling to select 100 respondents from each group of novice entrepreneurs. The data were analyzed using descriptive analysis and the Mann-Whitney t-test. The findings reveal significant differences in business performance and supporting factors between novice entrepreneurs from entrepreneurial families and those from non-entrepreneurial backgrounds.
Strategi Investasi Saham PT. GoTo Gojek Tokopedia Tbk (GOTO): Analisis Fundamental dan Teknikal Tahun 2025 Ilham, Mohamad
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 9 No 2 (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.v9i2.209

Abstract

This study aims to evaluate the stock performance of PT GoTo Gojek Tokopedia Tbk (GOTO) using both fundamental and technical analysis approaches, in order to provide investment recommendations for the year 2025. The fundamental analysis reveals that the company is still incurring losses, as indicated by negative financial metrics such as EPS, ROA, and ROE, which reflect ongoing challenges in profitability and operational efficiency. On the other hand, technical analysis utilizing the Relative Strength Index (RSI) indicates a potential price rebound despite high volatility in stock movements. Overall, the study concludes that GOTO stock is not suitable for short-term investment; however, it may hold long-term potential provided the company can overcome its financial challenges and improve its performance.
Perbandingan Penerapan PSAK 210 Perusahaan Penerbangan BUMN dan Swasta di Indonesia Tahun 2021-2024 Juliono, Sigit; Mais, Rimi Gusliana
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 9 No 2 (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.v9i2.208

Abstract

This study aims to analyze and compare the application of the Financial Accounting Standard (PSAK) 8 (now known as PSAK 210) regarding events after the reporting period in state-owned and private airline companies in Indonesia during the 2021–2024 period. The primary focus is on the classification of adjusting and non-adjusting events, the quality of disclosures, and the level of compliance with the standards. This study uses a descriptive-qualitative approach with content analysis of the financial reports of PT Garuda Indonesia (Persero) Tbk as a representation of state-owned enterprises (SOEs) and PT AirAsia Indonesia Tbk as a private company. The results show that Garuda Indonesia implemented PSAK 210 more openly and comprehensively compared to AirAsia Indonesia, which tended to be selective in its disclosures. These differences are influenced by ownership structure, regulatory pressure, and public accountability demands. This research contributes to understanding accounting practices in crisis situations and suggests the need for more detailed disclosure guidelines, especially for strategic sectors such as the aviation industry.
Pengaruh Literasi Keuangan Terhadap Penggunaan Paylater Dengan Variabel Gaya Hidup Sebagai Variabel mediasi Drajati, Dewi Prasetyan; Hanantijo, G.M. Djoko
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 9 No 2 (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.v9i2.206

Abstract

Ampetitive prices during pandemic Covid- 19. E-commerce provided several ways to do payment such as bank transfer, credit card, e-wallet, cash on delivery, and paylater. Paylater was one of the most favorite used features because buyer could get the product and paid for it later. Paylater had increased transaction up to 91% in e- commerce. Paylater usage had to be controlled because there would be huge risk like big amount of debt if buyer didn’t pay the installments. Financial literacy and lifestyle were considered to be factors that could controlled the paylater feature usage. Inside this research there would be 384 respondents who work as employee at private companies at Jakarta. Based on the data calculation by using SmartPLS, financial literacy and lifestyle positively significant to influence paylater feature usage.
Sustainability Report, Ukuran Perusahaan, dan Good Corporate Governance sebagai Determinan Kinerja Keuangan Perusahaan Makanan dan Minuman Zuhri, Mustanwir; Utary, Devita Elyana
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 9 No 2 (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.v9i2.224

Abstract

The objective of this study to analyze sustainability reporting, firm size, and good corporate governance (GCG) as determinant of company’s financial performance measured by return on equity (ROE). GCG is proxied by the number of board commissioners, board of directors, and audit committee members. The objects of this research are food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. This study conducted under quantitative method by using data panel multiple regression technique. The data used are secondary data obtained from annual reports and sustainability reports published by the companies. The results show that sustainability repor has a negative effect on ROE, indicating that high levels of sustainability disclosure may reduce financial performance in the short term due to the high investment costs associated with sustainability initiatives. Firm size has a positive effect on ROE, suggesting that larger companies tend to achieve better financial performance caused by high efficiency. Conversely, the number of board directors has a negative effect on ROE, which may result from inefficiencies in the decision-making process. Meanwhile, the number of board commissioners and the audit committee does not affect ROE. This study suggests that not all aspects of governance and sustainability directly has impact on profitability.
Pengaruh Capital Adequacy Ratio, Bank Size, Profitability, Liquidity, terhadap Non Performing Loan dengan Kepemilikan Institusional sebagai Pemoderasi pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (2018 - 2023) Ichsan, Hamzah; Marsono, AD
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 9 No 2 (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.v9i2.204

Abstract

The turning of the economic wheels in a country can never be separated from the financial sector, especially banking which has become an intermediary in financing from upstream to downstream. Banking has a very important role in the growth and stability of the economy. It can be seen that when there is a decline in the economic sector, the banking sector is one of the things that is reorganized by the government to restore economic stability. Banking as a financial intermediation institution has the main function of channeling credit from parties who have excess funds to parties who need funds.Appropriate credit distribution will be able to provide profits for the bank based on the difference in interest on the loan taken. The large amount of credit given will result in a large risk borne by the bank concerned due to the large number of problem loans that occur in a bank. The level of problem loans is usually reflected by the bank's non-performing loan (NPL) ratio, which is used to measure the bank's ability to overcome the risk of failure to repay credit by debtors.NPL reflects the bank's ability to manage credit and implement risk management in the credit distribution process. NPL is the percentage of bad debt, calculated by comparing the number of bad loans with the total amount of credit. Banks have to take a high risk of bad credit due to the high number of bad loans. NPL is credit in which there are obstacles caused by 2 (two) elements, namely from the banking side in analyzing it and from the customer who intentionally or unintentionally does not make payments in their obligations. Problematic credit is caused by irregular payments of loan principal and interest which can directly reduce bank performance and cause the bank to be inefficient.According to the Financial Services Authority (OJK), the ratio of non-performing loans or banking NPLs was recorded to have increased in July 2023 in terms of gross and net NPLs in the July 2023 period, respectively, amounting to 2.51% and 0.80%. This figure is higher than the previous month's levels of 2.44% and 0.77% respectively.
Determinan Profitabilitas dengan Leverage sebagai Pemoderasi Wijaya, Temi Adi; Pardede, Tiolina Evi Nausta
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 9 No 2 (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.v9i2.216

Abstract

This study aims to determine the effect of firm size and sales growth on profitability by using leverage as a moderating variable. This research method uses moderated regression analysis with a quantitative approach using SPSS 25 software. The sample selection technique in this study uses a purposive sampling method with 30 companies listed on the Indonesia Stock Exchange for three periods. The results of the study indicate that company size and sales growth have an effect on profitability, leverage can strengthen the effect of company size on profitability but cannot strengthen the effect of sales growth on profitability

Page 11 of 11 | Total Record : 107

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