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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 118 Documents
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Pengaruh Leverage, Risiko Bisnis, dan Profitabilitas Terhadap Nilai Perusahaan dengan Keputusan Investasi sebagai Variabel Moderasi (Studi pada Perusahaan Sub-Sektor Properti dan Real Estat yang Terdaftar Di Bursa Efek Indonesia Periode 2020–2024) Ria Antonia Pattiasina; Atik Djayanti
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 10 No 1 (2026): 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.v10i1.290

Abstract

The Effect of Leverage, Business Risk, and Profitability on Firm Value with Investment Decision as a Moderating Variable (Study on Property and Real Estate Sub-Sector Companies Listed on The Indonesia Stock Exchange (IDX) 2020-2024 Period) Ria Antonia Pattiasina ABSTRACT This study aims to analyze the effect of leverage, business risk, and profitability on firm value with investment decisions as a moderating variable in property and real estate sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research is motivated by the importance of firm value as an indicator of investor confidence in the company’s performance and future prospects, as well as the inconsistency of previous research findings regarding the factors affecting firm value. The independent variables in this study consist of leverage proxied by Debt to Equity Ratio (DER), business risk proxied by Degree of Operating Leverage (DOL), and profitability proxied by Return on Assets (ROA). The dependent variable, firm value, is proxied by Price to Book Value (PBV), while the moderating variable, investment decision, is proxied using the Investment Opportunity Set (IOS) through the Price Earnings Ratio (PER). This study employs a quantitative approach with a causal-comparative research design. The data used are secondary data obtained from annual reports and audited financial statements of property and real estate sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sampling technique used in this study is purposive sampling based on criteria relevant to the research objectives. Data analysis is conducted using panel data regression with Moderated Regression Analysis (MRA). The results of this study are expected to provide theoretical contributions to the development of financial management studies, particularly regarding the effects of leverage, business risk, profitability, and investment decisions on firm value. In addition, this study is also expected to serve as a consideration for investors, company management, and capital market regulators in making decisions related to enhancing firm value. Keywords: leverage, business risk, profitability, investment decision, firm value, panel data regression.Top of Form
Deteksi Dini Kualitas Kredit di PT PNM Berbasis Kepemimpinan Stratejik dan Program Pengembangan Kapasitas Usaha (PKU) Muhammad Untoro
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 10 No 1 (2026): 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.v10i1.271

Abstract

Penelitian ini bertujuan untuk menganalisis mekanisme deteksi dini kualitas kredit pada unit bisnis Mekaar PT Permodalan Nasional Madani (PNM) yang ditinjau dari perspektif kepemimpinan strategis dan Program Pengembangan Kapasitas Usaha (PKU). Latar belakang penelitian ini didasari oleh adanya risiko kredit macet (Non-Performing Loan) yang meningkat pada sektor UMKM, sehingga diperlukan suatu Early Warning System (EWS) untuk memitigasi risiko tersebut. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik triangulasi data melalui wawancara mendalam, observasi, dan studi pustaka yang melibatkan Account Officer, Kepala Unit, Kepala Area, serta nasabah. Hasil penelitian menunjukkan bahwa kepemimpinan strategis memiliki kaitan erat dengan deteksi dini kualitas kredit melalui penerapan arah strategis, pengelolaan sumber daya, dan kontrol organisasi yang menciptakan sistem deteksi dini berbasis manusia (Human-Based Early Warning System). Dalam sistem ini, Account Officer berfungsi sebagai sensor di lapangan yang melaporkan anomali melalui mekanisme briefing harian dan pelaporan berjenjang. Selanjutnya, Program PKU terbukti efektif sebagai instrumen mitigasi risiko yang berfungsi ganda (double-edged sword): sebagai sarana edukasi untuk meningkatkan kapasitas bayar nasabah melalui literasi keuangan, serta sebagai alat pengawasan fisik melalui rutinitas Pertemuan Kelompok Mingguan (PKM). Kesimpulannya, integrasi antara kepemimpinan strategis dan program PKU merupakan metode yang efektif untuk memastikan nasabah tetap pada jalur finansial yang benar dan meminimalisir potensi masalah kredit di masa depan
Pengaruh Leadership,Tekanan kerja, Resiliensi dan Self Efficacy Terhadap Turnover Intention Karyawan AO Mekaar di PT PNM Area KARO Cabang Kabanjahe Dame Agustina Siahaan; Oetami Prasadjaningsih
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 10 No 1 (2026): 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.v10i1.220

Abstract

Sektor perbankan merupakan pilar fundamental dalam perekonomian Indonesia yang mengalami transformasi berkelanjutan. Account Officer (AO) menempati posisi strategis sebagai ujung tombak institusi keuangan dalam penyaluran kredit dan pengelolaan relasi nasabah. Optimalisasi kinerja AO menjadi determinan krusial bagi pencapaian target penyaluran kredit dan pemeliharaan kualitas portofolio kredit organisasi. Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh kepemimpinan, tekanan kerja, resiliensi, dan efikasi diri terhadap turnover intention pada Account Officer Mekaar di PT Permodalan Nasional Madani Area Karo Cabang Kabanjahe. Penelitian ini mengadopsi pendekatan kuantitatif dengan desain survei deskriptif-eksplanatif. Populasi penelitian terdiri dari 99 Account Officer Mekaar di Area Karo PT PNM Cabang Kabanjahe. Penentuan sampel menggunakan formula Slovin menghasilkan 65 responden. Instrumen penelitian berupa kuesioner terstruktur dengan skala Likert yang didistribusikan kepada responden. Analisis data dilakukan menggunakan Structural Equation Modeling (SEM) berbasis Partial Least Square (PLS) dengan software SmartPLS 4. Temuan penelitian mengindikasikan bahwa kepemimpinan dan resiliensi berpengaruh negatif dan signifikan terhadap turnover intention, mengimplikasikan bahwa peningkatan kualitas kepemimpinan dan resiliensi karyawan dapat menurunkan intensi turnover. Sebaliknya, tekanan kerja dan efikasi diri terbukti memiliki pengaruh positif dan signifikan terhadap turnover intention, menunjukkan bahwa peningkatan tekanan kerja dan efikasi diri dapat meningkatkan kecenderungan karyawan untuk meninggalkan organisasi.
bahasa inggris Asep Yanuar Arifin; Atik Djayanti
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 10 No 2 (2026): 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.v10i2.285

Abstract

This study examines the determinants of firm value in the Indonesian palm oil plantation sector, focusing on the role of biological asset intensity and crude palm oil productivity. The background of this research lies in the strategic importance of the plantation industry and the need to understand how internal operational factors influence market valuation under dynamic economic conditions . The study uses secondary data derived from annual financial statements of 12 plantation companies listed on the Indonesia Stock Exchange over the period 2019–2024, resulting in 72 observations. A quantitative approach is applied using panel data regression analysis to evaluate the relationships between variables. The results reveal that biological asset intensity has a negative and statistically significant effect on firm value, indicating that higher proportions of such assets may increase earnings volatility and perceived risk, thereby reducing investor confidence . In contrast, crude palm oil productivity shows a positive and significant effect, suggesting that improved operational efficiency enhances financial performance and firm valuation. Simultaneously, both variables significantly influence firm value, with the model explaining a moderate proportion of variation. In conclusion, firm value in the plantation sector is not solely determined by the scale of biological assets but by the efficiency of their utilization. Enhancing productivity is crucial for value creation, while effective asset management is necessary to mitigate associated risks and sustain investor confidence. Keywords: Biological Asset, CPO Productivity, Firm Value, Plantation, Data Panel
Strategi Bisnis Porter dan Dampaknya terhadap Kinerja Keuangan Sektor Perbankan di Bursa Efek Indonesia 2020 - 2025 Mustanwir Zuhri; Adji Rizki Nashantyawarman
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 10 No 2 (2026): 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.v10i2.289

Abstract

This study aims to analyze the effect of Porter’s business strategies on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The business strategies examined include cost leadership strategy measured by the operation expenses to operating income (BOPO) ratio, differentiation strategy proxied by Fee-Based Income (FBI) ratio, and focus strategy measured by the micro, small, and medium-sized enterprise (MSME-UMKM) credit ratio. Financial performance is represented by return on assets (ROA). This research adopts a quantitative approach using panel data regression, i.e. Random Effect Model (REM), which was determined as the best model. The results indicate that the BOPO ratio has a negative impact on ROA, implying that higher operational costs reduce profitability, while efficient cost management improves financial performance. FBI also shows a negative effect on ROA; however, the increase in differentiation services has not been fully balanced by effective maintenance cost management. The UMKM credit ratio has a positive impact on ROA, suggesting that the UMKM sector can contribute to profitability when supported by proper risk mitigation. Among the three strategies tested, cost leadership strategy is found to be the most dominant in influencing financial performance. This study indicates that business strategies in the banking sector are not merely theoretical concepts, but can be implemented simultaneously as long as one strategy remains dominant as the foundation of managerial decision-making.
Environmental Cost, Intellectual Capital and Company Size as Predictor of Companies Financial Performance Fitria Arzaqina; Mustanwir Zuhri; Rizki Yuniarti; Riza Zahrotun Nisa
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 10 No 1 (2026): 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.v10i1.253

Abstract

Abstract – This study aims to determine the effect of environmental cost, intellectual capital, and company size on financial performance as measured by return on assets (ROA). The important role of the palm oil industry in Indonesia, issues concerning the sustainability of this industry, and the instability of average ROA over the past five years form the background for this study. The research data used a purposive sampling method to obtain 11 palm oil plantation companies listed on the Indonesia Stock Exchange (IDX) for the period of 5 years from 2019 to 2023. The analytical technique used in this study is panel data regression with a common effect model approach. This study used the Econometric Views (Eviews) version 12 software as the analytical tool. The results of this study indicate that environmental cost has no effect on ROA, intellectual capital has a positive effect on ROA, and company size has no effect on ROA. Simultaneously, environmental cost, intellectual capital, and company size affect ROA. Keywords: environmental cost, intellectual capital, company size, financial performance
Pengaruh Servant Leadership dan Knowledge Sharing terhadap Kinerja melalui Motivasi Kerja pada Unit Kerja Account Officer PT. Permodalan Nasional Madani Cabang Pematang Siantar Guntur Guntur; Siti Safaria
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 10 No 2 (2026): 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.v10i2.293

Abstract

This study aims to analyze the effect of Servant Leadership and Knowledge Sharing on employee performance both directly and indirectly through work motivation as an intervening variable. The object of this study is the Account Officer work unit at PT. Permodalan Nasional Madani (PNM) Pematang Siantar Branch. The population in this study consisted of 120 employees, in which the entire population was utilized as research samples using the saturated sampling (census) method. Primary data collection was conducted by distributing structured questionnaires using a 5-point Likert scale. The data analysis method employed in this study was Partial Least Squares Structural Equation Modeling (PLS-SEM) operated through SmartPLS software.The results of the structural model analysis indicate that directly, both Servant Leadership and Knowledge Sharing have a positive but non-significant effect on the field operational performance of employees. The effect size ($f^2$) test also confirms that both direct paths fall into the weak category (no effect). Conversely, Servant Leadership and Knowledge Sharing are proven to have a positive and significant effect on increasing employee work motivation, with Knowledge Sharing emerging as the most dominant contributor. Furthermore, work motivation is found to have a direct positive and significant effect on employee performance. The mediation test proves that work motivation plays a crucial role as an intervening variable that fully mediates the effects of Servant Leadership and Knowledge Sharing on employee performance (full mediation). The managerial implication of this study emphasizes that optimizing the performance of Account Officers cannot be achieved instantly merely through leadership styles and knowledge transfer, but must first be internalized to build a solid drive of work motivation.
Pengaruh Struktur Modal, Likuiditas, dan Profitabilitas terhadap Kemandirian BLU di Lingkungan Direktorat Jenderal Kesehatan Lanjutan Hesti Kurniasih; Atik Djayanti
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 10 No 2 (2026): 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.v10i2.300

Abstract

This article examines the effect of capital structure, liquidity, and profitability on the financial independence of Public Service Agency (BLU) Vertical Hospitals under Indonesia's Directorate General of Advanced Health Services, Ministry of Health. Financial independence is measured through the ratio of operating revenue to operating expenses (POBO Ratio); capital structure is proxied by the Debt to Equity Ratio (DER); liquidity by the Current Ratio (CR); and profitability by Return on Equity (ROE), substituting for Return on Assets, which is unavailable in the dataset used. The sample covers 32 BLU Vertical Hospitals over 2020-2024, selected through a census technique, yielding 160 balanced panel observations. Data were analyzed using panel regression selected through the Chow and Hausman tests, which identified the Fixed Effect Model as the best estimator. Because the classical assumption tests detected heteroscedasticity, final inference relies on White cross-section robust standard errors. Results show capital structure has an insignificant negative effect, liquidity has an insignificant positive effect, while profitability has a positive effect with weak significance (significant at 10% but not 5%). Jointly, the three variables significantly affect BLU independence, with the model explaining 69.8% of its variation, although most of this stems from heterogeneity across hospitals rather than from the three ratios themselves. These findings indicate that hospital-specific characteristics play a more dominant role in determining independence than the financial ratios alone, opening avenues for future research on contextual variables such as capital expenditure as a moderator.

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