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INDONESIA
Journal of Business & Banking
ISSN : 20887841     EISSN : 23033460     DOI : http://dx.doi.org/10.14414/jbb
Core Subject : Economy,
Arjuna Subject : -
Articles 317 Documents
Peran locus of control pada pengujian model perencanaan dana pensiun karyawan sektor swasta di Surabaya Ismawati Ismawati; Rr. Iramani
Journal of Business & Banking Vol 11, No 2 (2021): November 2021 - April 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v11i2.2890

Abstract

This study investigates the factors affecting retirement planning by examining therelationship between financial literacy, locus of control, materialism, future orientation,and saving orientation. It used a questionnaire on 128 private sector employees inSurabaya and the data were analyzed using PLS. It was found that locus of control, future orientation, and saving orientation have an effect on retirement planning. Another one shows financial literacy has an insignificant positive effect on retirement planning and external locus of control mediating the effect of financial literacy on pension planningbehavior. Materialism has no effect on retirement planning. Future orientation has a positive effect on retirement planning and saving orientation is able to mediate the effect of future orientation on retirement planning. It can be implied that—if an individual has a better future orientation and saving orientation—the better the retirement plan he has;an individual who has high financial literacy must be accompanied by good self-controlin order to be able to plan his retirement wisely. It can be used for a useful reference for organizations to develop retirement planning in the context of a developed city such as Surabaya.
Front Matter Journal of Business and Banking Vol 10 No 2 Editor Editor
Journal of Business & Banking Vol 10, No 2 (2020): November 2020 - April 2021
Publisher : Universitas Hayam Wuruk Perbanas

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Abstract

Back Matter Journal of Business and Banking Vol 10 No 2 Editor Editor
Journal of Business & Banking Vol 10, No 2 (2020): November 2020 - April 2021
Publisher : Universitas Hayam Wuruk Perbanas

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Analisis perilaku mahasiswa terhadap pemanfaatan mobile commerce Mukhammad Idrus; Samirah Dunakhir
Journal of Business & Banking Vol 11, No 2 (2021): November 2021 - April 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v11i2.2862

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dimensi perilaku mahasiswa sebagai konsumen, yang meliputi kepercayaan, keamanan dan kemudahan, terhadap minat menggunakan mobile commerce bagi mahasiswa akuntansi. Penelitian ini mengambil responden terdiri dari 43 mahasiswa aktif pada Program Studi Akuntansi Univeristas Negeri Makassar yang dipilih dengan menggunakan metode purposive sampling. Mahasiswa yang dipilih adalah mahasiswa yang telah memprogramkan mata kuliah pengantar pemasaran. Data dikumpulkan melalui kuesioner yang selanjutnya diolah menggunakan metode analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa kepercayaan mahasiswa atas aplikasi dan kemudahan menggunakan aplikasi berpengaruh positif terhadap minat mahasiswa menggunakan mobile commerce. Akan tetapi, faktor keamanan rupanya belum menjadi prioritas utama bagi mahasiswa dalam memilih dan menggunakan aplikasi mobile commerce. Meskipun salah satu variabel ditemukan tidak mempengaruhi minat menggunakan Mobile Commerce, namun secara simultan tingkat kepercayaan, keamanan dan kemudahan berpengaruh terhadap Minat Menggunakan Mobile Commerce. Secara keseluruhan, dapat disimpulkan bahwa pemanfaatan mobile commerce oleh mahasiswa ditentukan oleh kepercayaan mahasiswa terhadap suatu aplikasi, beserta keamanan dan kemudahan penggunaan aplikasi tersebut.
Peran herding, overconfdence, dan endowment bias pada keputusan investasi investor pasar modal Thea Diva Theressa; Rohmad Fuad Armansyah
Journal of Business & Banking Vol 12, No 1 (2022): Mei - Oktober 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v12i1.2989

Abstract

Investment is one of the steps to get a financial advantage in the future. Investment decision-making involves thinking about action to make decisions. This study aims to examine the effect of Herding bias, Overconfidence bias, and Endowment bias on Investors' Investment Decision Making in the Capital Market. The sample consists of 150 respondents with the characteristics of being an active investor for at least 1 year in the capital market, having a minimum age of 17 years, and being Indonesian citizens. The sample  was taken by purposive sampling method through the distribution of electronic questionnaires to investors who have joined the capital market. The data were analed using Structural Equating Modeling (SEM) on Partial Least Square (PLS). The results of this study indicate that herding bias, overconfidence bias, and endowment bias affect investors' investment decision-making. The  partial test supports this results, showing a positive effect of each variable herding bias, overconfidence bias, and endowment bias on investment decision variables. This study has implications for investment decision makers with millennial demographics regarding financial bias behavior in the midst of information development, so it is important to base the fundamental and technical analysis on decision making.
Back Matter Journal of Business and Banking Vol 11 No 2 Editor Editor
Journal of Business & Banking Vol 11, No 2 (2021): November 2021 - April 2022
Publisher : Universitas Hayam Wuruk Perbanas

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Peran komite audit pada sustainability disclosure Yunike Lendengtariang; Irenius Dwinanto Bimo
Journal of Business & Banking Vol 12, No 1 (2022): Mei - Oktober 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v12i1.3199

Abstract

The purpose of the study was to analyze the effect of size, independence, frequency of meetings, and financial expertise of audit committee members on sustainability disclosure. The sample was taken using a purposive sampling method, and the sample was public goods and consumption sector companies from 2015 to 2019. The number of sample companies was 37, with some observations during 2015 – 2019 as many as 185 company years—tests using balanced panel regression using E-Views. The assessment of sustainability disclosure in the annual report uses the 2016 GRI index, which consists of universal (100), economic (GRI 200), environmental (GRI 300) and social (GRI 400) standards. The test results provide empirical evidence that the number of audit committee members has a negative effect on sustainability disclosure. The expert background of the audit committee members in the fields of accounting and finance has a positive effect on sustainability disclosure. The sustainability disclosure will be more qualified if the audit committee members have a financial background. Other independent variables, such as independence and meeting frequency, do not affect sustainability disclosure. This research implies that the amount and background of knowledge or expertise of audit committee members in the financial sector can improve the quality of sustainability disclosure.
Peran self control sebagai mediasi literasi keuangan dan kesejahteraan keuangan wanita karir Rizki Ayu Arilia; Wiwik Lestari
Journal of Business & Banking Vol 12, No 1 (2022): Mei - Oktober 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v12i1.2984

Abstract

The purpose of this research was to examine the effect of financial literacy, income level, and lifestyle on career women well-being.   This study also tested self-control as mediation variable. By using purposive sampling technique, there are 228 respondents who meet the characteristics of career women who financially independent, living in the five big cities in East Java. All respondents filled an online survey, which is contained valid and reliable instrument. The test was done by partial least squares (PLS).  The results indicate that financial literacy has no significant effect on financial well-being, income level has a positive and significant effect on financial well-being, lifestyle has a significant negative effect on financial well-being and self-control mediates the effect of financial literacy on financial well-being. This result implies that literacy it self cannot affect on well being otherwise increase self control that in turn can support the intention to reach of higher level of well-being.
Front Matter Journal of Business and Banking Vol 11 No 1 Editor Editor
Journal of Business & Banking Vol 11, No 1 (2021): Mei - Oktober 2021
Publisher : Universitas Hayam Wuruk Perbanas

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Analisis good corporate governance, pengendalian internal, dan whistleblowing system dan fraud Sri Wahyuni; Nur Hayati
Journal of Business & Banking Vol 12, No 1 (2022): Mei - Oktober 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v12i1.3260

Abstract

This research was done as being motivated by the prevailing fraud which commonly has still occured, especially in Islamic banking. The existing fraud cases are carried out by anyone, both internal and external parties. The purpose of this study is to obtain empirical evidence regarding the effect of good corporate governance, internal control, and the whistleblowing system on fraud in Islamic banks registered with the Financial Services Authority (OJK) for the 2018-2020 period. This research is quantitative using secondary data in the form of annual reports of Islamic banking companies for 2018-2020. This sample of 14 companies was taken by using a purposive sampling. They were analyzed using a multiple linear regression analysis with SPSS version 26 software. The results indicate that good corporate governance variable has an effect on fraud. Yet, the internal control variables have no effect on fraud and neither does the whistleblowing system variable on fraud. Good corporate governance, internal control, and the whistleblowing system simultaneously have an effect on fraud. The results of this study have implications for the management of Islamic banking to further strengthen the application of GCG to reduce the level of fraud in Islamic banking.