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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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Analisa Tarif Layanan Kesehatan BPJS Kesehatan (INA-CBGS) dan Efisiensi Layanan Tahun 2017 Hernowo Hernowo; Imam Wahyudi
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 (627.853 KB) | DOI: 10.56174/jrpma.v2i1.25

Abstract

This study is classified as ethnographic research is a type of research that is qualitative in assessing a problem. This study is in-depth and the researchers directly tangent to the problems studied by looking for informants from the environment involved with the problem. This study aims to determine whether Dr. Sismadi hospitals uses a method of unit cost calculation to determine its health care tariff, and how to set service rates to anticipate health BPJS patients with INA-CBGs tariff package The currently used clinical pathway is the concept of an integrated health service plan that summarizes every step taken in patients from entry to exit based on medical service standards, nursing care standards and other evidence-based healthcare standards (diagnostics) with measurable results in the long term certain time during the hospital. Activity based costing (ABC) is one method of unit cost calculation using activity as a reference in tariff determination. The purpose of this study is to provide an alternative in the preparation of outpatient and inpatient tariffs, as well as an alternative that can be used to manufacture tariff packages clinical pathway concept. The results showed that clinical pathways for BPJS health patients made by Dr. Sismadi hospitals still provide subsidies especially for surgical patients who use general anesthesia to BPJS patients, but for non-surgical cases with up to 3 (three ) day, the relative does not provide subsidies. The result of unit cost calculation with activity based costing (ABC) analysis for polyclinic outpatient and nursing service tariff shows a very varied result, so that the profit margin for each service tariff is very varied as well. The result of unit cost calculation shows that the hospital has not conducted maximum supervision on the cost of the activities of each service unit. The level of service efficiency by minimizing unit cost with the counselor on the quality and cost of BPJS patient health will be very beneficial for the hospital, so the possibility of subsidy or cost recovery can be minimized
Perumusan Alternatif Strategi Pengembangan Pegawai Pada Komisi Pemberantasan Korupsi R Krisnaningsih Krisnaningsih; Luki Karunia
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 (842.469 KB) | DOI: 10.56174/jrpma.v3i2.54

Abstract

The writing of this research is conducted to obtain internal and external factor evaluation formulation which include strength, weakness, threat and opportunity, implements internal and external factor strategy into SWOT matrix and Internal External (IE) matrix and evaluates the result of strategy that have been obtained by using Quantitative Strategic Planning Matrix (QSPM) to find alternative strategies that best fit for the needs of employee development at the Corruption Eradication Commission (KPK). The method used in this research is descriptive qualitative. Data collection techniques are conducted through personal interviews, FGDs, documentation and document analysis. The results obtained by using EFE Matrix interpreted that the Corruption Eradication Commission (KPK) has been considered capable of managing and having a good strategy in exploiting the existing opportunities and to minimize the risk of external threats. the results obtained by using the IFE Matrix interpreted that the Corruption Eradication Commission (KPK) already be considered capable of managing and have a good strategy in maximizing its strength and improve its weaknesses. Employee development of Corruption Eradication Commission (KPK) in the SWOT analysis staff development on the Corruption Eradication Commission is in quadrant II (positive and negative), this position signifies a strong organization face a great threat. In the IE matrix obtained EFE means the position of Corruption Eradication Commission (KPK) employee development is between quadrant I and II is growing and building stage. In the QSPM matrix the alternative strategy obtained is a Strategy on alternative two, namely a strategy to create, improve and modify employee development programs.
Pengaruh Intellectual Capital sebagai Competitive Advantage Perusahaan (Studi pada Perusahaan Petambangan Berbasis Batubara yang Terdaftar di Bursa Efek Indonesia) Rizki - Gustadi; safaria siti
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.v5i1.117

Abstract

Abstract : This study aims to examine and provide empirical evidence regarding the effect of intellectual capital (structural capital, human capital, and relational capital) on the company's competitive advantage. The object of research is coal-based mining companies listed on the Indonesia Stock Exchange (IDX) with a sample of 120 people who are employees with lower-level line managers, middle-level managers and top-level managers who work for these mining companies. The test was carried out using a hypothesis method which was analyzed and processed using IBM SPPS AMOS 26.0 (Analysis of Moment Structure). The results showed that the structural capital variable had no positive effect on the company's competitive advantage, while human capital and relational capital had a positive effect on the company's competitive advantage. "Relational capital has a positive effect on competitive advantage" The addition of other research variables that may be considered as a factor influencing the company's competitive advantage so that it better reflects the scope and interpretation of the actual conditions
Pengaruh Celebrity Endorser dan Word of Mouth terhadap Keputusan Pembelian melalui Brand Awareness (pada Mie Aceh Kedai Kiko Jakarta) Nur Chotimah; Rivera Pantro Sukma
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 6 No 1 (2022): 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.v6i1.143

Abstract

The aim of this study was to determine the influence of celebrity endorser and word of mouth on purchasing decisions through brand awareness in Mie Aceh Kedai Kiko Jakarta. The population in this study were buyers to Kedai Mie Aceh Kiko Jakarta with 200 participants. The sampling technique used in this study is purposeful sampling. This study uses a quantitative descriptive method by conducting survey research based on data by distributing questionnaires to respondents and the analytical method used by the author in this study is path analysis. The author used a quantitative descriptive method that is by analyzing the data using IBM SPSS Statistics 26. The results show that Word of mouth has a significant effect on Brand awareness, Celebrity endorserhas a significant effect on Brand awareness, Word of mouth and Brand awareness has a significant effect on Purchase Decisions, but Celebrity endorserhas no significant effect on Purchase Decisions at Mie Aceh Kedai Kiko Jakarta. Celebrity endorsers have an indirect effect on purchasing decisions through Brand awareness with a contribution of 0.065. Word of mouth has an indirect effect on purchasing decisions through Brand awareness with a contribution of 0.182.
Pengaruh Corporate Social Responsibility dan Good Corporate Governance terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Moderasi pada Sektor Pertambangan Periode 2016-2019 Darson Simon Simamora; Atik Djajanti
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 6 No 1 (2022): 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.v6i1.79

Abstract

This study aims to analyze the effect of CSR and GCG on the value of the mining sector company and financial performance of the moderating variable. The data used in this study is secondary data from the IDX with a sample of 19 mining sector companies during the period 2016 – 2019. Data processing and testing techniques use the SEM concept with the Partial Least Square method using smart PLS 3.0 software. The results of the study state that CSR has an effect on firm value and ROA is able to strengthen the relationship between CSR and firm value. GCG as proxied by the number of the board of directors has no effect on firm value and ROA has no effect on the relationship between GCG and firm value. These results indicate that the more CSR disclosures made by the company, the better the company's image, but GCG through the number of boards of directors has not been able to improve the company's image in the eyes of the public.
Penerapan Target Costing sebagai Upaya Menurunkan Harga Pokok Produksi untuk Mempertahankan Sustainability Perusahaan PT Indika Energy Tbk. Pendi Simarmata
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 6 No 1 (2022): 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.v6i1.98

Abstract

The purpose of this research is to study how target costing implementation Target Costing on cost of good Sold Reduction for Company Sustainability: “PT. Indika Energy Tbk” tapay, in order to reach the desired sustainability. The difficulties on managing cost and getting desired sustainainability in “PT.Indika Energy Tbk” tapay was the reason and motivation behind this research. To get all the data that needed in this research, researcher choose to do observation the production manager and the owner of “PT. Indika Energy. The production cost calculated the company and the alternative production cost calculated by researcher, were analyzed and compared each other to know how good the target costing implementation. The result of this research shows that target costing implementation in “PT. Indika Energy” tapay was good and fit. Implementation of target costing can raise the sustainability of Company as much as the desired profit. And then, the company can manage the production cost on its product. Keywords: production cost, profit target, target costing, selling price
Determinant Audit Report Lag Pada sebelum dan Masa Covid 19 (Uji Beda Model) Rizki Septiansyah; Wiwiek Prihandini
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 6 No 1 (2022): 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.v6i1.146

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Financial Distress, Kompleksitas Misit Audir, Ukuran Perusahaan leverage dan Pandemi Covid-19 terhadap Audit delay. Penelitian ini menggunakan sampel Perusahaan Sektor Properti,Transportasi, Restaurant dan Pariwisata yang Terdaftar di Bursa Efek Indonesia di 2019-2020 Pada penelitian ini menggunakan metode purposive sampling untuk menentukan sample sebanyak 100 Perusahaan Sektor Properti,Transportasi, Restaurant dan Pariwisata dan sample sebanyak 200 sampel, dengan 2 tahun pengamatan. Metode analisis yang digunakan adalah analisis regresi berganda dengan program SPSS. Hasil penelitian ini menunjukkan bahwa Audit Report Lag dipengaruhi oleh Financial Distress,Kompleksitas Misi Audit dan Ukuran Perusahaan dan tidak dipengaruhi oleh Leverage Terdapat perbedaan signifikan audit delay sebelum masa pandemi covid-19 dan saat masa pandemi covid-19
Strategi Pencegahan Korupsi melalui Penerapan Sistem Manajemen Anti Penyuapan (SMAP) ISO 37001:2016 Widodo Teguh Santoso; Fadlan Suryadi
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 6 No 1 (2022): 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.v6i1.114

Abstract

Corruption cases, especially bribery cases, still occur in the government sector. Prevention efforts are strategic things to be implemented. One of the strategies to prevent bribery in the government sector is to implement the Anti-Bribery Management System (SMAP) ISO 37001: 2016. This study aims to analyze the extent to which the implementations of SMAP ISO 37001:2016 in government working units in preventing corruption. The case study was conducted in 2 (two) working unit in Agricultural Quarantine Center, Indonesian Ministry of Agriculture, namely Satker X and Y. The research was conducted by interview method using questionnaire to the Compliance Unit and the employee who provided the public services. This study uses a quantitative approach with data analysis methods referring to univariate data analysis using descriptive statistics. The data used in this study is primary data in the form of questionnaire containing 62 questions grouped into 7 (seven) aspects which are aspects that must be met according to ISO 37001:2016, namely: Organizational Institutional Aspects, Leadership Aspects, Planning Aspects, Aspects Support, Operations Aspect, Management Review Aspect, and Improvement Aspect. The results of the research on the 2 (two) working units, shows that all aspects of the requirements have been met according to SMAP. In Satker X, it has a value between 97.12% to 99.36% or is at a level that is mostly fulfilled. Meanwhile, Satker Y has a value between 95.00% to 98.75% or is at a level that is mostly fulfilled. Suggestions are given to the work unit in order to maintain and be obliged continuously and continuously to improve the quality of public services related to the implementation of this SMAP in the organization
Faktor-Faktor yang Mempengaruhi Pencegahan Fraud Satria Wibawa; Haryono Umar
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 6 No 1 (2022): 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.v6i1.124

Abstract

The purpose of this research was to determine effect of reward, punishment and work environment on fraud precaution/prevention. Quantitative.method and multiple regression analysis are used on this research, The population observed was the environment and colleagues of the researchers. 58 respondents are selected who met the criteria. The results of this research is different from the research conducted by Rosmita Dewi Yuniarti and Nur Apandi (2011), and Shanikat, Mohammed, et. al., (2014) with the results that punishment and reward are factors that have a positive effect on prevention of fraud. This research reveals that reward has a significantly influence prevention of fraud, punishment does not effect prevention of fraud, environment of work.has significant effect on fraud prevention, and then reward, punishment, and environment of work are simultaneously have significant effect;on’ prevention of fraud,.
Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan, Umur Perusahaan, Ukuran KAP, Kepemilikan Institusional, dan Independent Commissioner terhadap Audit Report Lag Catheryn Iona Nelson; Yoga Andriawan; Haryono Umar
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 6 No 1 (2022): 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.v6i1.139

Abstract

The purpose of this study is to obtain an empirical evidence and analyze factors that affecting audit report lag. The independent variables in this study are profitability, solvability, company size, age of company, audit firm size, institutional ownership, and independent commissioner. While the dependent variable in this study is audit report lag. The company used in this research is manufacturing companies that listed on the Indonesian Stock Exchange (IDX) over three years period from 2017 to 2019. The number of research samples is 240 firm years data. This research is using multiple, regression method to examine the effect of independent variables to the audit report lag as the independent variable. The result of this study shows that profitability, company size, and age of company have an effect, on audit report lag while solvability, age of company, audit firm size, institutional ownership, and independent commissioner have no effect on audit report lag.

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