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INDONESIA
Jurnal Keuangan dan Perbankan
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Core Subject : Economy,
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Articles 15 Documents
Search results for , issue "Vol 17, No 1 (2013): January 2013" : 15 Documents clear
ARAH DAN PERKEMBANGAN PARADIGMA PENELITIAN AKUNTANSI KEUANGAN DAN MANAJEMEN KEUANGAN BERBASIS PASAR MODAL Prasetyo, Whedy
Jurnal Keuangan dan Perbankan Vol 17, No 1 (2013): January 2013
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (164.984 KB) | DOI: 10.26905/jkdp.v17i1.731

Abstract

Research paradigm of financial accounting and financial management based on capital market could be dividedinto five focus research areas, they were: market efficiency, economic consequences, income (earning) asa capital market research variable, accounting Information content except profit, and methodology. It wasbased on Ball and Brown research (1968), which focused on the relationship of accounting earnings informationon stock values.The purpose of this article was to describe research paradigm of financial accounting andfinancial management which used the same information based on the capital market. Therefore this articledescribed capital market variables that focused on five variables; market efficiency, economic consequences,earning as a capital market research variable, accounting information content except profit, and methodology. Theexistence of these variables would explain the accounting practices used as the basis in the capital market.
DETERMINAN EFISIENSI DAN DAMPAKNYA TERHADAP KINERJA PROFITABILITAS INDUSTRI PERBANKAN DI INDONESIA Subandi, Subandi; Ghozali, Imam
Jurnal Keuangan dan Perbankan Vol 17, No 1 (2013): January 2013
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (129.599 KB) | DOI: 10.26905/jkdp.v17i1.732

Abstract

The objective of this study was to estimate the factors influencing the level of technical efficiency of banksmeasured by a non-parametric Data Envelopment Analysis (DEA) and its impact on the profitability performanceas measured by return on assets (ROA). This study applied panel data regression models with randomeffects approach to 110 conventional bank over 2006-2010. Based on estimation of the determinants of bankefficiency levels, it could be informed that bank size factors, types of banks, capital adequacy ratio, loansdeposit ratio, operating expenses and net interest margin affected the level of technical efficiency significantly.At a later stage, estimation of the determinants of profitability showed that the factors like the bank size, typesof banks, non-performing loans, loans deposit ratio, operating expenses and net interest margin significantlyaffected ROA. This study had implications both theoretically and managerially. Theoretical implications forthis research provided an important contribution to the development of the theory of efficiency and financialperformance. Finnaly the managerial implications of this research had the consequences of improving theefficiency and profitability performance, especially for the domestic banks.
INTELLECTUAL CAPITAL DAN KINERJA KEUANGAN PERBANKAN (PENDEKATAN DINAMIS PADA PANEL DATA) Ghozali Maski
Jurnal Keuangan dan Perbankan Vol 17, No 1 (2013): January 2013
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (178.669 KB) | DOI: 10.26905/jkdp.v17i1.733

Abstract

The performance of economic entities had been a research matter even in the ancient world. The genius humanhad been recognized as a vehicle for certain valuable capabilities and as the critic of transforming processes.But it had not been considered as an intellectual capitalizator or intellectual asset. The field for intellectualcapital and the related philosophy of knowledge management had risen recently to an interesting researchobject world wide. Value Added Intellectual Coefficient (VAIC) method and Rate of Growth IntellectualCapital (ROGIC) were applied in order to analyze the dynamic effect of Indonesia commercial banks for thefinancial period 2005 quarter 1 until 2008 quarter 4. It focused on banking financial performance both forcurrent period and the future. The research method was quantitative analysis and the sample were 22 banks byusing purposive sampling method. The method of estimation was dynamic model on panel data.The result ofthe study was all banks had relatively smaller capital employed efficiency than human and structural efficiencies.The long term effect had greater impact for return on asset and solvency ratio compared to the short termone. Average response time required for adjustment of return on asset was faster then solvency ratio.
FAKTOR INDIVIDU, ORGANISASI, DAN SISTEM TERHADAP SIKAP PENGGUNA E-BANKING Heri Setiawan
Jurnal Keuangan dan Perbankan Vol 17, No 1 (2013): January 2013
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (107.382 KB) | DOI: 10.26905/jkdp.v17i1.734

Abstract

The study investigated the influence of individual, organizational and system factors on attitude amongelectronic banking users in Palembang, Sumatera Selatan. The five constructs were system and service quality,perceived risk, organizational reputation, perceived ease of use and perceived usefulness on attitude whichwere used to determine users to use e-banking. Survey research design was adopted. Seven hundred and fiftysix e-banking users in four banks were selected using Stratified Random Sampling. Data were collected usinga structured questionnaire. Frequency and percentage distributions and multiple regressions were measuredusing analytical techniques. The research hypotheses were tested at 0.05% level of significance. Findingsrevealed that the constructs system and service quality, perceived risk, organizational reputation, perceivedease of use and perceived usefulness had a significant influence on the attitude of e-banking users. It wasconcluded that individual, organizational and systems factors influenced attitude toward use of e-banking.Banks should have made the interface of e-banking systems as friendly as possible and adopted the latesttechnologies that were standardized for effective and efficient e-banking transactions.
PERBANKAN SYARIAH DAN PENGANGGURAN: SUATU APLIKASI EMPIRIS TEORI SEARCH AND MATCHING MODEL Sari Lestari Zaenal Ridho
Jurnal Keuangan dan Perbankan Vol 17, No 1 (2013): January 2013
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (227.764 KB) | DOI: 10.26905/jkdp.v17i1.735

Abstract

The development of shariah banking gave some positive impacts in many fields, including in reducing unemployment,since the growing number of Islamic banks could raise the number of labor employ. Unfortunatelythe equilibrium condition of labor demand and supply was not only necessary through market mechanism, butalso through the job search process, and compatibility with the existing work. Therefore, by using appliedresearch method, this study aimed to describe the opportunities and challenges of shariah banking in reducingthe unemployment rate as empirical application from one of theory unemployment, namely the Search andMatching Model theory.

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