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
 7   8   9   10   11 
Pengaruh Beban Kerja dan Pemberian Insentif terhadap Kinerja Karyawan UlaMM dengan Kepuasan Kerja sebagai Variabel Intervening pada PT Permodalan Nasional Madani Cabang Kabanjahe Indra Irawan; Siti Safaria
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 7 No 2 (2023): 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.v5i2.158

Abstract

This study aims to analyze the effect of workload on employee performance, the effect of giving incentives on employee performance, the effect of workload on job satisfaction, the effect of giving incentives on job satisfaction, the effect of satisfaction on employee performance, the effect of workload on employee performance through job satisfaction, the influence giving incentives to employee performance through job satisfaction at PT. PNM Kabanjahe Branch, using a survey, random sampling with 76 respondents, the results of research workload has a significant effect on performance, incentives have a significant effect on performance, workload has a significant effect on job satisfaction, incentives have a significant effect on satisfaction has a significant effect on workload performance has a significant effect on employee performance mediated by job satisfaction, incentives have a positive and significant effect on employee performance mediated by job satisfaction. Recommendations are expected that the organization always improves and maintains employee performance.
Pengaruh Identifikasi dan Mitigasi Risiko Terhadap Penerapan Manajemen Risiko dan Maturitas pada Pabrik Pupuk dengan Internal Audit Sebagai Pemoderasi Susilo, Budi -
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 8 No 1 (2024): 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.v8i1.164

Abstract

The aim of the research is to examine the effect of risk identification and mitigation on the implementation of risk management and maturity with internal audit moderation at Fertilizer Company. This study uses primary data with a questionnaire with respondents employees of Fertilizer Company. with job levels Assistant Vice President, Vice President to Senior Vice President. The data analysis method used is a quantitative method based on Partial Least Square (PLS) Structural Equation Modeling (SEM) approach. The results of the research show that risk identification and risk mitigation have a positive and significant relationship to the implementation of risk management. Risk identification and risk mitigation have a positive and significant relationship to risk maturity. Internal audit moderates the relationship between risk identification and risk mitigation on the implementation of risk management. Besides that, the internal audit also moderates the relationship between risk identification and risk mitigation on risk maturity. Keywords: Risk Identification, Risk Mitigation, Risk Management, Internal Audit, Moderation
Strategi Peningkatan Nilai Maturitas Sistem Pengendalian Intern Pemerintah Pada Kementerian Pertanian Andreanthony, Yosua Meditia; Silitonga, Niko
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 8 No 2 (2024): 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.v8i2.185

Abstract

This research was conducted to find out and analyze in developing a strategy to increase the maturity of SPIP within the Government by using sub-elements of SPIP itself, namely Leadership Commitment, Policies and Regulations, Human Resources, Innovation Development and Rewards and Punishment. The research uses a quantitative research methodology with descriptive analysis. The sampling technique uses purposive sampling. A sample of 120 people was obtained. The analysis technique used regression by testing using SPSS software, hypothesis testing using the T test and F test showed that (1) Leadership's commitment did not have a significant effect on the maturity value of SPIP (2) Human Policy and Regulation had a significant effect on the maturity value of SPIP (3) Human Resources had a significant effect on the maturity value of SPIP (4) Innovation had a significant effect on the maturity value of SPIP (5) Provision of Reward and Punishment did not have a significant effect on the maturity value of SPIP
Analisis Pengaruh Kecukupan Modal, Pengelolaan Aset, serta Efisiensitas Perusahaan Perbankan Tercatat di Bursa Efek Indonesia per 2016-2020 Leonardus, Evan
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 8 No 2 (2024): 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.v8i2.178

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis dampak harga saham perusahaan PT Bank Neo Commerce Tbk sebelum dan sesudah akuisisi. Jenis penelitian yang dilakukan adalah studi peristiwa dengan periode 14 hari sebelum dan 14 sesudah akuisisi. Sampel yang digunakan dalam penelitian ini yaitu perusahaan PT Bank Neo Commerce Tbk. yang sudah terdaftar di BEI pada tahun 2021. Pengujian terhadap ketepatan reaksi pasar dilakukan dengan membagi sampel menjadi dua yaitu 14 hari sebelum dan 14 sesudah akuisisi. Alat uji yang digunakan untuk menghitung perubahan harga saham sebelum dan sesudah akuisisi yaitu Paired Sample T-Test. Hasil pengujian kandungan informasi menunjukkan adanya perubahan harga saham yang signifikan di sekitar tanggal pengumuman akuisisi. Kesimpulan yang diperoleh bahwasannya informasi tentang akuisisi PT Bank Neo Commerce Tbk yang diumumkan yang mengakibatkan adanya perbedaan harga saham yang signifikan selama periode pengamatan, yaitu periode 14 hari sebelum akuisisi dan 14 hari setelah akuisisi. Hasil ini mengindikasikan bahwa peristiwa akuisisi mengakibatkan harga saham berubah secara signifikan setelah pengumuman akuisisi.
Analisis Penerimaan Pajak Penghasilan (PPH) Pasal 21 Selama Masa Pandemi Covid-19 Yagi, Gika Lukistrianti
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 8 No 1 (2024): 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.v8i1.165

Abstract

Based on the Realization of State Revenue and Expenditure Budget period 2020 - 2022, the tax sector remains the highest source of state revenue. In the State's efforts to continue to increase State revenues, there are major events that must be faced by almost the entire world, including Indonesia. Corona Virus Disease 2019 (COVID-19) has become a world pandemic that poses various risks. In an effort to recover revenues in the tax sector, particularly Tax Article 21 revenues, there have been several important rules or policies, such as tax incentives, progressive tariff changes, and new policies related to treatment for benefit in-kind and or enjoyments. This research was conducted with the aim of knowing the development of Tax Article 21 revenue during the COVID-19 pandemic in 2020 – 2022, the obstacles were faced by the Directorate General of Taxes in an effort to optimize Tax Article 21 revenue during the COVID-19 pandemic in 2020 – 2022 and the strategies undertaken to optimize Tax Article 21 revenue during the COVID-19 pandemic in 2020 – 2022. The method used in this research is descriptive qualitative analysis. The subjects in this research were employees at the Directorate of Tax Regulations II, and the Directorate of Potential, Compliance and Revenue. The results of this research show a decrease in revenue in 2020 and an increase in 2021 and 2022.
The Influence of Firm Size, Managerial Ownership and Institutional Ownership on Firm Value with Dividend Payout Ratio as Intervening Variable Arifin, Sugeng Moh; Mildawati, Titik; Suryono, Bambang
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 8 No 2 (2024): 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.v8i2.184

Abstract

This study aims to examine and analyze the effect of firm size, managerial ownership and institutional ownership on firm value with the dividend payout ratio (DPR) as the intervening variable. DPR as an intervening variable is expected to be able to show the relationship between firm size, managerial and institutional ownership on firm value. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange in the period 2016 to 2018. This study uses purposive sampling method in taking samples of 12 companies. The data in this study were taken from the annual report obtained by direct access to the Indonesia Stock Exchange web address. The analysis method uses path analysis. The results of the analysis show that the variables of firm size, managerial ownership and institutional ownership have an effect on firm value. Meanwhile, the DPR variable is not able to mediate the effect of firm size, managerial ownership and institutional ownership on firm value.
PENGARUH SEKURITISASI KPR TERHADAP ASET KPR BTN DAN DAMPAKNYA TERHADAP PENINGKATAN KEPEMILIKAN RUMAH MASYARAKAT INDONESIA Setiawan, Tribudi
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 8 No 2 (2024): 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.v8i2.176

Abstract

Sumber pendanaan bank yang lebih efisien dan lebih mandiri daripada hanya menggunakan dana pihak ketiga yang dapat ditarik kapan saja oleh deposan. Salah satu upaya untuk mengatasi ketergantungan dana pihak ketiga untuk Pembiayaan Kredit Pemilikan Rumah adalah dengan melakukan sekuritisasi aset KPR yang telah dibiayai di pasar saham. Jenis industri bisnis yang telah menerapkan sekuritisasi aset sebagai instrumen pendanaan dalam menjalankan bisnis mereka termasuk perbankan, listrik, jalan tol, dan maskapai penerbangan. Sekuritisasi KPR oleh bank dianggap penting karena dapat mengubah piutang KPR menjadi aset likuid tanpa harus menunggu pengembalian cicilan hipotek selama 20 tahun ke depan, dan hasil dari sekuritisasi ini dapat digunakan untuk disalurkan kembali ke hipotek baru dan meningkatkan jumlah kepemilikan rumah bagi warga negara Indonesia. Namun, hanya bank-bank milik negara seperti Bank Mandiri dan Bank BTN yang baru-baru ini menerapkan sekuritisasi aset KPR. Bank BTN telah melakukan sekuritisasi sejak tahun 2009 dan Bank Mandiri pada tahun 2016, sehingga dapat disimpulkan bahwa dalam industri perbankan saat ini masih ada kesenjangan antara kerangka waktu untuk sumber dana dan yang didistribusikan dalam bisnis hipotek (mismatch funding
Pengaruh Pasca Pandemi Covid Terhadap Sistem Kerja, Kinerja, Dan Motivasi Pada Karyawan Swasta di Jakarta Ave, Tanty Dwi Regina
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 8 No 1 (2024): 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.v8i1.167

Abstract

Abstract The 2019 Corona Virus Disease (Covid-19) pandemic is spreading throughout the region, including the work system and work motivation of private employees in Jakarta. Work systems and work motivation are the impacts that receive the most attention after COVID-19. The work system of employees or private employees in Jakarta has certainly experienced a decline due to the influence of outside or conditions in the local area. The performance of private employees after the pandemic is certainly experiencing a bit of confusion because they are used to working from home or working from home so this must be addressed immediately so that it doesn't fall further in again becomes depressed performance. Therefore, the transition of the work system from WFH to WFO must be planned immediately and started to be implemented. Through qualitative descriptive studies, this journal aims to reveals the significant impact post-pandemic has had on the work system, performance and work motivation of private employees in Jakarta to restore the work system due to Covid-19 pandemic. The existence of COVID-19 is the cause of changes to the work system, hence the strategy for restoring the work system is to rely on restarting to implement the WFO work system periodically so that private employees can adapt so that they only need to continue the work system and improve their performance and work motivation while in the office. The impact of post-COVID-19 must be handled immediately so that employees can carry out their activities in the office as usual. Keywords: Work System, Post COVID-19, Work Motivation, Performance
KAJIAN MANAJEMEN TEKNOLOGI DALAM RANGKA PENINGKATAN DAYA SAING PERUSAHAAN (Studi Kasus: PD. XYZ, Produsen Kerupuk Udang) Selliamanik, Irma; Sovania, Erina
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 8 No 2 (2024): 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.v8i2.174

Abstract

Indonesia's national economic development is an important part of Indonesia's economic growth itself. Comparative advantage which is the basic capital must be supported by competitive advantage in seizing opportunities in the market. We know OVOP (one village one product) which is a regional program in the city of Ōita Prefecture, Japan which was implemented by Morihiko Hiramatsu in 1980, and Sakasakti (one district one core competency) which was initiated by Prof. Martani Husaini at the time of her inauguration as Professor, which is the basis for the competencies that the Indonesian government wants to encourage in order to improve the people's welfare equally, namely by utilizing the competencies possessed by each region. Crackers as a product resulting from the processing of natural resources are essentially an activity based on: (1). Advantages of natural resources (on-farm agribusiness), (2). A wide spectrum of activities from small scale businesses to export businesses, from traditional technology to advanced technology.
Determinan Perilaku Generasi Milenial Dalam Keputusan Investasi Berdasarkan Teori Prospek Asep, Asep; Djajanti, Atik
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 8 No 1 (2024): 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.v8i1.172

Abstract

Milenial mendominasi kenaikan jumlah investor di indonesia dalam tiga tahun terakhir. Di satu sisi keseharian milenial juga sangat erat dengan gawai dan media sosial yang mereka jadikan sebagai sumber informasi dan komunikasi. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang membuat investor milenial berperilaku irasional dalam membuat keputusan investasi yang disebabkan oleh bias heuristik berupa availability bias, representativeness bias, anchoring bias serta ketakutan kehilangan momen yang ttimbul dari efek penggunaan media sosial terhadap keputusan investasi. Penelitian ini menggunakan metode kuantitatif dengan jumlah sampel 108 responden dengan teknik kuesioner yang disebarkan secara online kepada investor di jabodetabek dengan metode probability sampling. Analisa data dengan pendekatan Structural Equation Model (SEM) berbasis Partial Least Square (PLS) yang dibantu oleh aplikasi statistik SmartPLS 3. Hasil penelitian ini menunjukkan bahwa Representativeness bias berpengaruh positif dalam keputusan investasi, sedangkan availability bias, anchoring bias dan FOMO tidak mempengaruhi keputusan investasi milenial, serta FOMO dapat memperkuat pengaruh availability bias terhadap keputusan investasi sedangkan representative ness bis dan anchoring bias tidak berpengaruh.

Page 9 of 11 | Total Record : 107

 7   8   9   10   11 

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