cover
Contact Name
Yunita Engraini
Contact Email
yunitaengriani@fe.unp.ac.id
Phone
+6281290602249
Journal Mail Official
jkmk@unp.ac.id
Editorial Address
Prof Dr. Hamka. Rd, Air Tawar Barat, North Padang Padang City, West Sumatera, Indonesia 25132
Location
Kota padang,
Sumatera barat
INDONESIA
Financial Management Studies
ISSN : 27984524     EISSN : 27984516     DOI : https://doi.org/10.24036/jkmk.v3i2
The aim of this journal is to publish articles dedicated to the latest outstanding developments in the fields of financial management
Articles 83 Documents
The effect of murabahah, musyarakah, and transaction costs towards the profitability of Islamic commercial banks in Indonesia Tomi Charles; Rosyeni Rasyid
Financial Management Studies Vol. 1 No. 2 (2021): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v1i2.11

Abstract

The purpose of this study was to analyze: (1) The effect of murabahah financing on the profitability of Islamic commercial banks in Indonesia. (2) The effect of musyarakah financing on the profitability of Islamic commercial banks in Indonesia. (3) The effect of transaction costs on the profitability of Islamic commercial banks in Indonesia. The population in this study were 12 Islamic commercial banks in Indonesia. The sampling technique in this research is purposive sampling technique with a total sample of 96 samples from 2012-2019. The data used is secondary data obtained from the websites of each Islamic commercial bank in Indonesia. The result of this study indicate that: (1) Murabahah finnancing hass a positivee and significaant impact on profitabiility (ROA) of Islami commercial bank in Indonesia. (2) Musyarakah finaancing hass a negative and signifiicant efect on profitability (ROA) of Islami commercial bank ini Indonesian. (3) Transaction costs have a negative and significanteffect on profitability (ROA) of Islamic commercial banks in Indonesian. (4) Murabahahfinancing has positive and significant effect on profiitability (ROE) of Islami commerciall bank in Indonesia. (5) Musyarakah financingg has a negative and sgnificant effect on profitability (ROE) of Islami comercial bank iin Indonesian. (6) Transaction costs do not affect the profitabilityi (ROE) off Islamic commercial banks in Indonesia.
The influence of corporate governance towards capital structure; Quality of Financial Reporting as mediating variabel Sinta Devita; Abel Tasman
Financial Management Studies Vol. 1 No. 2 (2021): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v1i2.12

Abstract

This research analized the influence of mediating the variable quality of financial reports on the relationship between corporate governance and capital structure. The object of this study is all manufacturing companies listed on the IDX in 2014-2018. The sample in this study was conducted by purposive sampling. This study uses SPSS version 24 path analysis. The results show that Corporate Governance has a significant effect on Capital Structure. Corporate Governance has a significant effect on the Quality of Financial Reporting, whereas the Quality of Financial Reporting has no significant effect on Capital Structure and the Quality of Financial Reporting does not mediate the effect of Corporate Governance on the capital Structure.
Financing structure and bankruptcy risk in sharia commercial banks in Indonesia Ruri Anggoro -; Aimatul Yumna
Financial Management Studies Vol. 1 No. 2 (2021): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v1i2.13

Abstract

Purpose –The objective of examine the effect of the proportion level of profit-loss sharing financing to murabahah financing to the Islamic bank insolvency risk. Insolvency risk is measured by Zscore method Methodology–The samples of this study are 9 Islamic banks that consistenly published annual reports for OJK in the period 2011-2018. The data was analyzed using multiple linier regression model. Finding – The result show that the proportion level of profit-loss sharing financing to the non profit-loss sharing financing has no significant influence on islamic bank’s insolvency risk.
The Influence of Financial Literacy, Financial Self Efficacy, and Social Economic Status on Financial Management Behavior on Students of the Faculty of Economics, Padang State University Satria Buana -; Dina Patrisia
Financial Management Studies Vol. 1 No. 2 (2021): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v1i2.14

Abstract

This study aims to measure the effect of financial literacy, financial self-efficacy and social economic status on the Financial Management Behavior of students at the Faculty of Economics, State University of Padang. The object in this study were active college student at the Faculty of Economics, State University of Padang with a sample of 250 respondents. Sampling was done by using the cluster random sampling technique. The criteria used are active students for the 2019/2020 school year. Data analysis used SPSS Multiple Regression Analysis. The results showed that financial literacy and financial self-efficacy had a positive and significant effect on financial management beheavior FE UNP students. Meanwhile, social economic status has no significant effect on beheavior financial management.
The effect of risk on profitability in banks listed on the Indonesia Stock Exchange Shofiati Irbah Shofiati Irba; Dina Patrisia
Financial Management Studies Vol. 1 No. 3 (2021): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v1i3.17

Abstract

This study aims to analyze the effect of (1) insolvency risk, (2) liquidity risk, (3) credit risk, (4) security risk, (5) capital risk, (6) market risk, and (7) operational risk on profitability in banks listed on the Indonesia Stock Exchange. The population in this study were all 50 banks listed on the Indonesia Stock Exchange in 2015-2019. The sampling technique in this study used the purposive sampling technique with a total sample of 30 banks from 2015-2019. The data used in this study is secondary data obtained from www.idx.co.id with multiple regression analysis as the analysis tool. The results of this study indicate that (1) insolvency risk has a positive and significant effect on the profitability of banks that have Go Public, (2) liquidity risk has a positive and insignificant effect on profitability of banks that have Go Public,
The influence of intellectual capital on financial performance with firm size as a moderating variable Agita Mellara Sari; Erni Masdupi
Financial Management Studies Vol. 1 No. 3 (2021): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v1i3.22

Abstract

This study aims to analyze the effect of intellectual capital on financial performance in manufacturing companies listed on the Stock Exchange with firm size as a moderating variable. The research population is all manufacturing companies listed on the IDX for the 2014-2018 period. The sample in this study was determined by purposive sampling technique. The analytical method used is the Moderated Regression Analysis (MRA) model using the SPSS 25 data processing application. The results of this study conclude that VAIC and VACA have no significant effect on financial performance. While VAHU and STVA have a significant effect on financial performance. Furthermore, firm size has no significant effect in moderating the relationship between VAIC and financial performance and the relationship between VACA and financial performance. However, firm size has a significant effect in moderating the relationship between VAHU financial performance and the relationship between STVA and financial performance.
Analysis of financial management behavior level of generation Y in Padang City Rahmedia Nasli; Yolandafitri Zulfia
Financial Management Studies Vol. 1 No. 3 (2021): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v1i3.31

Abstract

This study aims to determine how the level of financial management behavior in Generation Y in The city of Padang. Type of quantitative research with descriptive method. The sample in this study Generation Y in the city of Padang amounted to 240 people. The technique used in this research is cluster random sampling. The results of this study indicate that the level of financial management behavior in Generation Y in Padang City is in the sufficient category with a score of 3,83 (77%); consumption with a score of 3,84 (77%); cash-flow management with a score 3,68 (74%); saving and investment with a score 3,95 (79%).
Analysis of financial literacy level of civil servants in Padang City Amelia Gustina Leodi
Financial Management Studies Vol. 1 No. 3 (2021): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v1i3.32

Abstract

The purpose of this study was to determine how the level of financial literacy in civil servants in the city of Padang. This research is a quantitative research using descriptive method. The population in this study, namely Civil Servants in Padang City, found 9,030 people. The number of samples in this study were 130 people using a non-probability purposive sampling technique. The results of this study indicate that the level of financial literacy in Civil Servants in Padang City is high with a score of 4.38 (88%); general knowledge with a score of 4.63 (93%); saving and borrowing 4.03 (81%); insurance with a score of 4.48 (90%); and investment with a score of 4.36 (87%).
Comparative Analysis of Financial Performance Before and During the Covid-19 Pandemic Using Profitability, Liquidity, Solvency and Economic Value Added (EVA) Ratios in Go Public Companies Listed on the Indonesia Annisa Wulandari; Dina Patrisia
Financial Management Studies Vol. 1 No. 4 (2021): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v1i4.36

Abstract

The study aims to compare the company's financial performance before and during the Covid-19 Pandemic. The variables used are the ratio of profitability, liquidity, solvency and economic value added (EVA). The objects in the study are hotel, restaurant and tourism sub-sector companies listed on the Indonesia Stock Exchange. Sampling is carried out based on criteria with a sample of 25 companies with a total of 200 data observations for each variable. This research is a type of quantitative research with comparative analysis. Data analysis using comparative descriptive statistical analysis. The results showed that the Current Ratio, Quick Ratio, Cash Ratio, DER, DAR, and NPM had significant differences between before and during the pandemic. ROA, ROE and EVA did not have a significant difference between before and during a pandemic.
Effect of business risk and profitability on the capital structure of consumer goods companies listed on the Indonesia stock exchange before and during COVID-19 pandemic DEDE NOFIALDI; AIMATUL YUMNA
Financial Management Studies Vol. 1 No. 3 (2021): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v1i3.40

Abstract

The COVID-19 pandemic is a condition of the spread of SAR-CoV-2 (coronavirus) that attacks the human respiratory system. Indonesia's COVID-19 pandemic began when the first case was confirmed on March 2, 2020. The COVID-19 pandemic is often analogous to a "black swan" which means an unexpected event and has a significant impact on various sectors of human life. Therefore, companies need to regulate the balance of foreign capital and their capital to get an optimal capital structure to carry out company activities and achieve company goals amid the uncertainty of the COVID-19 pandemic. The population in this study is consumer goods companies listed on Indonesia Stock Exchange. With purposive sampling techniques obtaited 296 company sample data which is then processed using multiple linear analysis techniques. The results of this study include: (1) Business Risk and Capital Structure are negatively related insignificant. (2) Profitability and capital Structure are negative and significant.