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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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Peranan peningkatan kompetensi SDM koperasi dalam Leverage kinerja(studi kasus SKKNI bidang koperasi jasa keuangan) Elam Sari
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 2 No 1 (2018): Jurnal Riset Perbankan Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (753.146 KB) | DOI: 10.56174/jrpma.v2i1.22

Abstract

Role of Increasing Human Resources Cooperative Competence In leverage of Performance (Case Study SKKNI Field Cooperative Financial Services). This study aims to analyze the role of SKKNI-KJK in realizing Professional Financial Services Cooperative Manager and build the reputation of KJK and to know how the implementation of competence in improving performance. The analysis is done by comparing the real world with problematic situation with conceptual model that exists during the implementation of SKKNI-KJK with the period 2007 to 2017. The analysis used with the method of thinking all-round system using 7 (seven) stage activities are grouped into two domains, namely Real world domains and thinking realms. The results of this study indicate that SKKNI-KJK has a very important role in creating high quality and high-quality human resources for the assurance of the quality of human resources and KJK Institution itself so that the achievement of KJK working professionals and the increasing reputation of cooperatives, as well as competence strongly positively affect the performance.. However, SKKNI-KJK has not been able to exert a significant influence on the development of KJK's quality in making a real contribution to the national economy. In the research also showed that SKKNI-KJK competency certification implementation in KSP NASARI Jakarta gives positive value and has an important role in improving managerial performance of competence.
Pengaruh Komitmen Organisasi Pemerintah Desa, Kompetensi Dan Peran internal audit terhadap keandalan pelaporan keuangan pemerintah desa dikabupaten halmahera utara Yakub Rozani Gagali; Cris Kuntadi
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 3 No 2 (2019): Jurnal Riset Perbankan Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (722.974 KB) | DOI: 10.56174/jrpma.v3i2.46

Abstract

This study aims to examine the effect of independent variables namely village government organizational commitment, competence, and the role of internal audit on the dependent variable, namely the reliability of village government financial reporting. This study uses a quantitative approach, using primary data through questionnaires. Respondents in this study were the village head, village secretary and village treasurer in the northern halmahera district. The population used as many as 594 village government budget management employees located in 198 villages in the administrative area of ​​North Halmahera Regency, the sample used was 82 respondents. Data were analyzed using multiple linear regression analysis and data testing carried out with the help of SPSS version 24. Based on the results of multiple linear regression analysis showed that part of the commitment of village government commitment, competence, and the role of internal audit had a significant influence on the reliability of village government financial reporting. The results of simultaneous testing of village government organizational commitment, competence, and the role of internal audit have a significant influence on the reliability of village government financial reporting. The coefficient of determination shows that village government organizational commitment, competence, and the role of internal audit are 64.1%, while the remaining 35.9% are influenced by other factors outside the research model.
The Effect of Leadership Style Strategy and Innovation Strategy on Competitive Advantages and Implementation of Industry 4.0 Eko Wahyudi; Steph Subanidja
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 5 No 1 (2021): Jurnal Riset Perbankan, Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v5i1.119

Abstract

The phenomenon of the Industrial Revolution 4.0 has become a global and national agenda in almost all countries of the world. The leadership style strategy and innovation strategy are expected to be able to create competitive advantage and Industry 4.0 implementation. This study aims to analyze the influence of variables to answer the question of how the leadership style strategy and innovation strategy can create competitive advantage and the implementation of Industry 4.0 in the manufacturing industry. This research provides theoretical implications as well as managerial implications regarding the strategic steps that Industry needs to take to implement Industry 4.0 through a leadership style strategy and an innovation strategy to create competitive advantage. The population in this study is the Medium and Large Industries engaged in the automotive, electronic and food and beverage industries which are spread in the districts of Bekasi, Karawang and Purwakarta, West Java Province of Indonesia.The result show there is a positive and significant influence between the leadership style strategy on innovation strategy, leadership style strategy on competitive advantage, innovation strategy on competitive advantage and leadership style strategy, innovation strategy as well as competitive advantage on Industry 4.0 implementation.
Pengaruh Konservatisme Akuntansi dan Financial Distress terhadap Penghindaran Pajak dengan Karakteristik Eksekutif sebagai Variabel Moderasi Deby Kustia Pratiwi; Atik Djajanti
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 5 No 2 (2021): Jurnal Riset Perbankan, Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v5i2.92

Abstract

This study was conducted to analyze the effect of accounting conservatism and financial distress on tax avoidance with executive characteristics as a moderating variable in companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2019. The sampling technique in this study was purposive sampling. A total of 22 companies were obtained as samples and met the criteria of the research sample. The analysis technique used in testing the data hypothesis is Moderated Regression Analysis (MRA) and t-statistics to test the partial regression coefficients and f-statistics to test the effect together with a significance level of 5% (0.05). The analytical program used is XLSTAT version 2014. The results obtained in this study indicate that (1) Accounting Conservatism has a positive effect on Tax Avoidance; (2) Financial distress has a negative effect on Tax Avoidance; (3) Executive characteristics do not affect the relationship between Accounting Conservatism and Tax Avoidance; (4) Executive Characteristics strengthen the influence of Financial Distress relationship on Tax Avoidance. Keywords: Accounting Conservatism, Financial Distress, Tax Avoidance and Executive Characteristics
Karakteristik pekerjaan teller di dalam melayani nasabah di era media social pada perusahaan PT. Bank Mandiri (PERSERO) di area cikini Suryani Ganefi Sa’ud; Wilfridus B.Elu
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 3 No 1 (2019): Jurnal Riset Perbankan Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (677.52 KB) | DOI: 10.56174/jrpma.v3i1.39

Abstract

The problems must be answered in this research is how to know about the characteristics of tellers work in the era of social media in PT. Bank Mandiri (Persero) Jakarta Cikini Area? The problem is answered through of the following questions. How does the diversity of teller to work about that skills in the social media era? How does the identity of teller work in the social media era? How does significant is the teller job in the social media era? How does the autonomy of teller work in the social media era? How does the feedback teller work in the social media era? This is research using by qualitative method is conducting direct interview (face-to-face) with teller. This research interviewed who is a teller working at PT. Bank Mandiri in Area Jakarta Cikini. The results show that the characteristics of teller work in social media era are found in the diversity of skills, task identity, task significance, task autonomy and feedback. The essence of the character of the work is in a teller who had multi tasking, choosing job priorities, prioritizing work from beginning to end, focusing on the work area, and the good interaction with the meaning of the job. So from this research, the tellers who work at this time. No longer enter at eight in the morning until four in the afternoon with a count of five working days, but seven working days in twenty-four hours. Besides that, also teller function also as Public Relation. The suggestions for future improvement is the management or the holder of the human resources authority of PT. Bank Mandiri (Persero), especially Area Jakarta Cikini, need to do deconstruction (redefinition) to the work of teller so as to accommodate the dynamics of the task of teller in the era of social media where the existing job description can be done review. In addition, education and training are continuously updated and upgraded to support the characteristics of their work in the era of social media because tellers are not only serving customers during working hours, but also functioning as public relations.
Pengaruh Tata Kelola Perusahaan dan Kredit Bermasalah pada Harga Saham Bank BUMN dengan Profitabilitas sebagai Vatiabel Intervening A Nasrullah
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 4 No 2 (2020): Jurnal Riset Perbankan Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v4i2.70

Abstract

The study analyzes the effect of corporate governance and non-performing loans on bank stock prices with profitability as an intervening variable. The population in this study is the BUMN Bank in Indonesia (BRI, BNI, BTN, Mandiri) using financial statement data in 2010-2018. This study analyzes the influence of corporate governance, non-performing loans and profitability on BUMN Bank's financial performance. By using a quantitative approach and the SmartPLS version 3.0 program as an analysis tool. The results show that GCG has a positive and significant effect on ROA. GCG also has a positive and significant effect on shares, and NPL has a positive and significant effect on ROA. NPL has a positive and significant effect on stocks, ROA has a positive and significant effect on shares, GCG is positive and significant on shares is intervened by ROA, and NPL has a positive and significant effect on shares intervened by ROA. The study suggests that deepening observations provide evidence that composite values of GCG, NPL, and ROA are interrelated. When a bank implements good corporate governance, improving credit risk management is a necessity.
Strategi Kepemimpinan, Motivasi Kerja dan Kompensasi terhadap Kepuasan Kerja serta Dampaknya pada Kinerja Karyawan Generasi Y PT. Bank BRI Wilayah I Jakarta Novia Sarittama; Teuku Noerman
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 1 No 1 (2017): Jurnal Riset Perbankan Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (592.642 KB) | DOI: 10.56174/jrpma.v1i1.7

Abstract

This study discusses the factors that affect the performance of generation Y employees for the purpose of proving variable menganalisasis and leadership, motivation, compensation and job satisfaction have an influence on employee performance generation Y. type eksplanaif research with survey method and the sampling technique using Snowball Sampling and Structural Equation Modeling analysis tools. The results showed that the variables of leadership, motivation, compensation and job satisfaction significantly influence employee performance generation Y. Based on these results the authors suggest that PT. Bank BRI Jakarta Regional I can maintain and improve the leadership, motivation, compensation and job satisfaction to improve employee performance generation Y.
Pengaruh social media promotion dan electronic word of mouth terhadap keputusan pemilihan pada perguruan tinggi Azmar Azmar; Patria Laksamana
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 2 No 2 (2018): Jurnal Riset Perbankan Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (919.867 KB) | DOI: 10.56174/jrpma.v2i2.34

Abstract

Along with the internet growth and its evolution, electronic Word of Mouth (eWOM) has become an important phenomenon in decision making. The purpose of this study is to analyze the effect of social media promotion and eWOM on the official accounts of social media of Perbanas Institute on higher-education selection decision by prospective students. This study uses a quantitative approach. The sample of this study were 179 respondens who are taken by using purposive sampling technique and who have interacted with the official accounts of social media of Perbanas Institute both at Perbanas Institute Jakarta campus and Bekasi campus. The research instrument uses questionnaire and analyzed using multiple regression. The result of this research shows that the independent variables of personal relevance, interactivity, message, and brand familiarity have positive and significant effect on eWOM. Then eWOM has positive and significant effect on the Purchase Decision. And simultaneously personal relevance, interactivity, message, and brand familiarity (Social Media Promotion) have a positive and significant effect on Purchase Decision. In theoritical perspective, this study has a significant contribution in broadening the study of mobile marketing. Whereas for managerial perspective, is can offer more efective strategies and recomendations for expand the customer base. Limitations and future direction are also discussed. Keywords: Personal Relevance, Interactivity, Message, Brand Familiarity, Electronic Word of Mouth, Social Media Promotion, Purchase Decision
Pengaruh Tata Kelola Perusahaan, Leverage dan Return on Assets Terhadap Tax Avoidance Iman Wahyudi; Sri Rustinawati
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 4 No 1 (2020): Jurnal Riset Perbankan Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v4i1.59

Abstract

This study intends to test the influence of good corporate governance (GCG) by utilizing independent commissioners and the audit committee as proxies, leverage, and return on assets against tax avoidance. Population for the study is banking companies listed in the BEI from 2015 – 2017. By using purposive sampling method, 29 banking companies were selected as samples of the study. All the data used are secondary data which have been already published. The results proved that only audit committee that affected the practice of tax avoidance while independence commissioners, leverage and return on assets did not have any impact on tax avoidance. Keywords: GCG, leverage, ROA, tax avoidance.
Pengaruh Kompetensi dan Integritas Auditor Internal serta Whistleblowing System terhadap Fraud Prevention Maria Stephanie Dengah; Andre Syukri Putranto; Haryono Umar
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 5 No 2 (2021): Jurnal Riset Perbankan, Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v5i2.91

Abstract

Fraud is still a phenomenal and interesting issue to discuss with cases that are currently developing in society and fraud is also considered as one of the problems that pose serious challenges for all types of organizations. This study aims to examine and analyze the influence of internal auditor competence and integrity, also whistleblowing systems for fraud prevention. This study uses primary data by distributing structured questionnaires via google form to internal auditors at the Inspectorate General and Secretariat General of the Ministry of Finance in Jakarta. The questionnaire contains questions that have covered each of the assessment indicators. The statistical method used is multiple regression analysis using SPSS 25 to determine the direct or indirect effect of the independent variable on the dependent variable. The results of this study found that the competence of internal auditors affects existing fraud prevention, while integrity and whistleblowing systems do not affect fraud prevention.

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