cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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
 3   4   5   6   7 
Analisis Pembentukan Portofolio Optimal Berbasis Single Index Model Untuk Pengambilan Keputusan Investasi Deni Agus Kristianto; Mustanwir Zuhri
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 (774.146 KB) | DOI: 10.56174/jrpma.v2i1.24

Abstract

This research aims to configure an optimal stock portfolio as the foundation of investment decision on the stocks of the companies that are incorporated in LQ 45 Index in Indonesia Stock Exchange. The portfolio that was configured would later be compared to the market (JKLQ45) and reviewed based on risks and returns comparison. The research took place since January 2012 until December 2016. This research is a descriptive research that was carried out with quantitative approach. The research population is 79 companies (issuers) that belong to the LQ 45 Index since February 2017 until January 2017. Sample selections were determined with purposive sampling technique with the criteria in which the stocks were actively traded and the data were consecutively available during the research period, which resulted in twenty-one stock samples. The methodology used in this research is the Single Index Model method. The result of the research shows that of the twenty-one sampled companies, fourteen of them configured an optimal portfolio. The proportions of the fund that configured an optimal stocks portfolio were ICBP 0,16201 (16,20%), TLKM 0,42355 (42,36%), INDF 0,23450 (23,45%), KLBF 0,17883 (17,88%), and GGRM 0,00111 (0,11%). The five stocks generated an expected return of about 0,02419 (2,42%) with the risks of it happening of about 0,01004 (1,00%). The calculations of ratio between the risk to return portfolio that was configured with the risk to return market (JKLQ45) shows that the risk to return portfolio performs better in comparison to the risk to return market portfolio (JKLQ45).
Pengaruh Struktur Modal Harga Batubara Acuan dan Profitabilitas Terhadap Nilai Perusahaan Sub Sektor Pertambangan Batubara yang Tercatat Pada Bursa Efek Indonesia Tahun 2012 – 2016 Radian Peranginangin; Ferdinand Saragih
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 (929.086 KB) | DOI: 10.56174/jrpma.v3i2.47

Abstract

The purpose of this research is to analyze the impact of Capital Structure (DER), Coal Index Price (HBA), and Profitability (ROE) against Value of Firm (PBV) either partially or simultaneously for period 2012-2016. This study uses panel data from the secondary data source. The population in this study are coal mining sub sector companies listed in Indonesia Stock Exchange, Sampling using purposive sampling selected based on the criteria set as many as 18 companies. Analytical techniques used are descriptive statistical analysis and panel data regression analysis with the help of EViews’ version 7.0 program. The analysis result, showing that capital structure partially has no significant impact on company value, while the coal index price and profitability has positive and significant impact on company value. Simultaneously, capital structure, coal index price and profitability has positive and significant impact on company value with contribution of 40.90%.
Pengaruh ROA, Growth Opportunity, Life Cycle Terhadap Kebijakan Dividen Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index Periode 2015 – 2019 Vathya Anindita Anindita Putri; A. Dewantoro Marsono
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.v5i1.118

Abstract

The purpose of this study is to analyze the effect of Return on Assets (ROA), Growth Opportunity (GO), Life Cycle (LC), on Dividend Policy (DPR) in companies listed on the Jakarta Islamic Index (JII). The sample used includes 16 companies using the purposive sample method. The data used in this study was obtained from the company's annual report for the 2015-2019 period. The technique used in this study uses the panel data regression method. The results showed that ROA and GO did not have a significant effect on the DPR, but LC had a significant positive effect on the DPR. From the results of the F ROA, GO, and LC tests as a whole have a significant effect on DPR.
Analisis Penerapan dan Perlakuan Akuntansi PSAK 110 Akuntansi Sukuk pada Investor Bursa Efek Indonesia Rinaldi Rizal
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.v5i2.130

Abstract

This thesis is entitled Analysis of Accounting Application and Treatment of PSAK 110 Accounting for Sukuk on Indonesian Stock Exchange Investors. This research is descriptive analytical, the method used is literature review with a qualitative approach. The sample used to research is 10 (ten) major sharia banks in Indonesia that have gone public on the Indonesia Stock Exchange, which are investors who buy Sukuk, both issued by the state and private companies. The sample companies are PT BRI Syariah Tbk (BRIS), PT Bank BTPN Syariah Tbk (BTPS), PT Bank Muamalat Indonesia Tbk (BBMI), Bank Panin Dubai Syariah Tbk (PNBS), PT Bank Net Syariah Tbk (BANK), PT Bank Syariah Mandiri (BBSM), PT Bank BCA Syariah (BCAS), PT Bank Syariah Bukopin (BSBK) and PT Bank Mega Syariah (BMSY). The results of this study indicate that the application and accounting treatment of PSAK 110 Accounting for Sukuk to Indonesian Stock Exchange investors, in terms of recognition and measurement, presentation and disclosure, are in accordance with PSAK 110 Accounting for Sukuk. Keywords: Sukuk Accounting, PSAK 110, Sukuk, Investor, Syariah.
Analisa implementasi PSAK 24 Revisi 2013 dalam meningkatkan kepuasan karyawan pada PT. Agranet Multicitra Siberkom Gita Muniardiningrum; Trinandari Prasetya Nugrahanti
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 (577.137 KB) | DOI: 10.56174/jrpma.v3i1.40

Abstract

This study aims to: a) Know and analyze the calculation of PSAK 24 Revision 2013 in the short-term employment benefits, Post-employment, other long-term employee benefits and severance pay; b) Know and analyze the implementation of PSAK 24 Revision 2013 in return for employee satisfaction at PT. AgranetMulticitraSiberkom.The approach used in this research is qualitative approach, while the research method using descriptive method. The research technique is interview and observation on HRD and Accounting Division of PT. AgranetMulticitraSiberkom in Jakarta. Keywords: PSAK 24 Revision 2013, Financial Accounting Standards, Employee Benefits, Employee Satisfaction.
Analisis Pengaruh NPM, ROE DAN FIRM SIZE terhadap Nilai Perusahaan dengan GCG sebagai Variabel Intervening Ronald M. Purba; Embun Prowanta
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.v4i2.71

Abstract

The research objective was to examine the effect of Return On Equity (ROE) and Net Profit Margin (NPM and Firm Size on the company value (Price Book Value) with Good Corporate Governance (GCG) as an intermediate variable (Intervening). The research population was 77 companies based on The Indonesian Institute for Corporate Governance (IICG). One of the criteria used is the most trusted company and trusted company by The Indonesian Institute for Corporate Governance (IICG) during 2010 – 2018. Five companies meet the requirements as a sample of the total population meets the criteria. The method used is path analysis with the test equipment using Smart PLS (Partial Least Square). The test results show that ROE has a significant negative effect on GCG and ROE positively and significantly affects firm value (PBV). NPM does not affect GCG, and NPM has a negative and significant effect on PBV, while Firm size has a positive and significant effect on GCG, and Firm size has no effect on PBV. GCG has a positive and significant effect on PBV. GCG cannot mediate the effect of ROE on PBV, and GCG is not able to mediate the effect of NPM on PBV, while GCG is significantly able to mediate the effect of Firm Size on PBV.
Perumusan Blue Ocean Strategy PT Lippo General Insurance Tbk menjadi Leader di Industry Asuransi Indonesia Dicky Hendrianto; Azhar Kasim
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 1 No 2 (2017): Jurnal Riset Perbankan Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (615.572 KB) | DOI: 10.56174/jrpma.v1i2.11

Abstract

Penelitian ini bertujuan untuk mengetahui apa strategi bersaing yang digunakan oleh Lippo Insurance kemudian peneliti mencoba untuk merumuskan Blue Ocean Strategy sebagai strategi bersaing Lippo Insurance yang baru. Jenis penelitian yang digunakan adalah Kualitatif Post-Positivisme. Pengumpulan data melalui wawancara mendalam, studi pustaka dan observasi. Dari hasil penelitian, Peta posisi kekuatan Lippo Insurance berada pada kuadran I, artinya Lippo Insurance memiliki kekuatan dan peluang sehingga dapat memanfaatkan peluang yang ada. Strategi yang diterapkan dalam kondisi ini adalah mendukung kebijakan pertumbuhan yang agresif. Strategi persaingan yang digunakan oleh Lippo Insurance saat ini yaitu Strategi Manajemen yang berorientasi pengembangan strategi secara makro seperti strategi pengembangan pasar, pengembangan produk, dan strategi peningkatan pelayanan. Selain menggunakan strategi manajemen, Lippo Insurance juga menggunakan strategi generik Porter yaitu Strategi Cost Leadership atau Kepemimpinan Biaya. Strategi Kepemimpinan Biaya yang diterapkan oleh Lippo Insurance adalah Strategi Kepemimpinan Biaya nilai terbaik dimana Lippo Insurance tidak menetapkan harga paling murah di market namun menempatkan harga nilai terbaik sesuai dengan benefit dan service yang dimiliki. Perumusan Blue Ocean Strategy ini akan menciptakan inovasi nilai dimana dapat tercipta dengan mempengaruhi struktur biaya dan tawaran nilai bagi pembeli. Struktur biaya dapat dikurangi dengan mengurangi faktor ketepatan waktu batas waktu penyelesaian klaim. Biaya dapat dikurangi dengan cara mengurangi hardcopy kertas untuk approval penyelesaian klaim kepada atasan. Biaya dapat juga dikurangi dengan cara menggunakan sistem elektronik atau online untuk penyelesaian klaim. Nilai pembeli dapat diciptakan dengan meningkatkan faktor yang menjadi ajang persaingan dan menciptakan faktor baru. Perusahaan dapat meningkatkan faktor fasilitas dan provider. Selain meningkatkan faktor-faktor tersebut, perlu ada penciptaan faktor yang baru yaitu faktor mesin edc di rumah sakit, Faktor web digital, dan faktor hotline konsultasi kesehatan 24 jam.
Pengaruh Leverage, CIR, dan IIR Terhadap ETR pada Perusahaan yang Terdaftar sebagai Saham LQ 45 Periode 2016-2019 dengan Profitabilitas sebagai Variabel Moderasi Widia Irma Yunita; 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.v5i2.125

Abstract

This study examines the factors that affect the company's effective tax rate. Several factors are used, including Leverage, Capital Intensity Ratio, and Inventory Intensity Ratio with Profitability as a moderating variable. The purpose of this study is to empirically test whether Leverage, Capital Intensity Ratio, and Inventory Intensity Ratio with Profitability as a moderating variable affect the Effective Tax Rate of companies listed in the LQ45 stock category listed on the Indonesia Stock Exchange. The population used as the object of observation was 45 companies listed on the Indonesia Stock Exchange in the LQ45 category in the 2016 – 2019 period. The research sample was determined using the purposive sampling method and obtained a sample of 18 companies based on specific criteria. The analytical method used in this study is moderated regression analysis using SPSS 21 software. The results show that Inventory Intensity significantly affects the Effective Tax Rate. The results also show that Profitability moderates Leverage on the Effective Tax Rate, and Profitability moderates Inventory Intensity on the Effective Tax Rate. While Leverage and Capital Intensity Ratio does not significantly affect the Effective Tax Rate, this also shows that Profitability does not moderate the Capital Intensity Ratio on the Effective Tax Rate. In this study, there are still limitations. The influences of independent variables and moderating variables on the dependent variable can explain 30.4%, so it is necessary to add other independent and moderating variables to influence the Effective Tax Rate..
Strategi Pengembangan Kredit Retel(Studi Pada Bank QNB Indonesia)2017 Wenda Setia; Piter Abdulah
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 (1217.338 KB) | DOI: 10.56174/jrpma.v2i2.35

Abstract

This study aims to formulate the strategy for developing retail credit at Bank QNB Indonesia. Analysis method using SWOT analysis. Assessment of internal and internal factors is done by distributing questionnaires. The results of the research are the identification of internal and external factors of the company, alternative strategies and priority strategies. The conclusion of this study is that banks have greater strengths than weaknesses and threats greater than the opportunities they have. The four alternative strategies of developing retail credit at QNB Bank Indonesia are: SO strategy by expanding retail credit distribution, using information technology to increase bank funding sources, expanding the network. WO strategy with competitive retail lending rates, credit priority for MSME sector. Strategy ST with the strengthening of handling of bad debts, improving the quality of human resources, and increasing the quality of services. WT strategy with accelerated credit application process and more careful credit policy. The main priority strategy is ST strategy. Suggestion of this research is company to always do analysis of external and internal factor so that company can apply appropriate strategy. Banks to implement SO strategies by enhancing marketing in both individual and MSME segments, enhancing m-banking capability so as to increase the amount of savings as a source of retail credit financing, and expanding the network by opening new branches and cooperating with cooperatives for retail credit distribution. In addition, further investigators can develop this research with other analytical tools. Keywords: Strategy, Retail Credit, SWOT.
Analisis Dan Evaluasi Perpajakan Pada Pelaksanaan Asian Games Tahun 2018 Indra Bayu; Trinandari Prasetya Nugrahanti
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.v4i1.60

Abstract

This purpose of this study is to describe the taxation treatment related to the Olympic Council of Asia (OCA) as the owner of exclusive rights to the Asian Games and its Affiliates, Ticket Taxes, Sponsorship Taxes, Import Duties and Taxes and the obstacles faced in fulfilling tax obligations in the implementation of the 2018 Asian Games. This research method uses descriptive qualitative to describe the tax treatment of OCA and its affiliates, ticket tax, sponsorship tax, Import Duty and Taxes in the 2018 Asian Games regarding Sugiyono's opinion. This research was taken in January 2018 until 31 December 2018 using primary and secondary data. The available data is then processed using qualitative data analysis methods involving 4 respondents who are considered to be able to represent conclusions. The results of this study are for the host of the imposition of taxes, duties and levies imposed directly or indirectly by law as a result of organizing the 2018 Asian Games burden in terms of financing, but the authority of the OCA as the holder of exclusive rights to the Asian Games is an exception to the provisions general rules in Indonesia. In addition there is a tax exemption for sales of tickets, tax sponsorship and import duties and taxes during the 2018 Asian Games which is a solution to the limited funds by INASGOC. Even though the Indonesian government lost the potential for tax revenue, during the 2018 Asian Games, the direct and indirect economic impact was valued at 83 Trillion Rupiah (BAPPENAS, 2018). This means that the economic impact of the 2018 Asian Games is more beneficial than the tax compensation given to the OCA or INASGOC. Keyword : Tax, Asian Games, Duties, INASGOC.

Page 5 of 11 | Total Record : 107

 3   4   5   6   7 

Filter by Year

2017 2025


Reset
Filter By Issues
All Issue Vol 9 No 2 (2025): Jurnal Riset Perbankan, Manajemen dan Akuntansi Vol 9 No 1 (2025): Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 8 No 2 (2024): Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 8 No 1 (2024): Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 7 No 2 (2023): Jurnal Riset Perbankan, Manajemen dan Akuntansi Vol 7 No 1 (2023): Jurnal Riset Perbankan, Manajemen dan Akuntansi Vol 6 No 2 (2022): Jurnal Riset Perbankan, Manajemen dan Akuntansi Vol 6 No 1 (2022): Jurnal Riset Perbankan, Manajemen dan Akuntansi Vol 5 No 2 (2021): Jurnal Riset Perbankan, Manajemen dan Akuntansi Vol 5 No 1 (2021): Jurnal Riset Perbankan, Manajemen dan Akuntansi Vol 4 No 2 (2020): Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 4 No 1 (2020): Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 3 No 2 (2019): Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 3 No 1 (2019): Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 2 No 2 (2018): Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 2 No 1 (2018): Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 1 No 2 (2017): Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 1 No 1 (2017): Jurnal Riset Perbankan Manajemen dan Akuntansi More Issue