Pub Date : 2023-06-27DOI: 10.34010/jika.v12i2.9517
Johan Lazuardi*, Ali Muktiyanto, Hety Budiyanti
This article aims to present an analysis of the influence of digital banks on bank profitability in Indonesia in 2013–2021. The research method used is a comparative causal method with secondary data from annual reports of sample banks taken purposively from banks in Indonesia that have provided digital bank transaction services and have gone public from 2013–2021. The results show that the number of digital bank transactions in the form of mobile banking (MB) has a positive effect on bank profitability by controlling liquidity (LDR). This happens because MB transactions are emergency and simple with smaller transaction limits so that the number of MB transactions is large and in line with increasing operational efficiency and bank profitability, and the number of digital bank transactions in the form of Internet banking does not affect bank profitability even though it has controlled liquidity (LDR). ). This is because IB transactions are complex with a nominal limit per transaction that is larger than MB, so the number of IB transactions is smaller than the number of MB transactions. Keywords: Digital Bank; Mobile Banking; Internet Banking; Liquidity; Profitability Abstrak Artikel ini bertujuan menyajikan analisis pengaruh dari bank digital terhadap profitabilitas bank di Indonesia pada tahun 2013–2021. Metode penelitian yang digunakan adalah metode kausal komparatif dengan data sekunder dari laporan tahunan bank sampel yang diambil secara purposive pada bank di Indonesia yang telah memberikan layanan transaksi bank digital dan telah go public dari tahun 2013–2021. Hasil penelitian menunjukkan jumlah transaksi bank digital berupa mobile-banking (MB) berpengaruh positif terhadap profitabilitas bank dengan mengontrol likuiditas (LDR). Hal ini terjadi karena transaksi MB bersifat darurat dan simpel dengan limit pertransaksi yang lebih kecil sehingga jumlah transaksi MB banyak dan selaras dengan peningkatan efisiensi operasional dan profitabilitas bank, dan jumlah transaksi bank digital berupa internet banking tidak berpengaruh terhadap profitabilitas bank walaupun sudah mengontrol likuiditas (LDR). Hal ini karena transaksi IB bersifat kompleks dengan limit nominal pertransaksi yang lebih besar dari MB, sehingga jumlah transaksi IB lebih kecil dari jumlah transaksi MB. Kata Kunci: Bank Digital; Mobile Banking; Internet Banking; Likuiditas; Profitabilitas
本文旨在分析2013-2021年数字银行对印尼银行盈利能力的影响。使用的研究方法是比较因果法，二手数据来自样本银行的年度报告，这些样本银行有目的地从2013-2021年提供数字银行交易服务并上市的印度尼西亚银行中获取。研究结果表明，移动银行形式的数字银行交易数量(MB)通过控制流动性(LDR)对银行盈利能力产生积极影响。这是因为MB交易是紧急和简单的，交易限制较小，因此MB交易的数量很大，符合不断提高的运营效率和银行的盈利能力，而且以互联网银行的形式进行的数字银行交易的数量即使有控制流动性(LDR)也不会影响银行的盈利能力。． 这是因为IB事务很复杂，每个事务的名义限制大于MB，因此IB事务的数量小于MB事务的数量。关键词:数字银行;手机银行;网上银行;流动性;盈利能力摘要Artikel ini bertujuan menyajikan分析pengaruh dari bank数字银行盈利能力印度尼西亚银行2013-2021年数据。Metode penelitian yang digunakan adalah Metode kausal比较，dengan数据sekunder dari laporan tata bank样本yang diambil secara有目的的padbank di Indonesia yang telah成员kan layanan transaksi bank数字dantelah上市dari tahun 2013-2021。Hasil penelitian menunjukkan jumlah transaksi bank数字银行移动银行(MB) berpengaru positive - terhadap profabilabilit bank dengan mengontrol likiditas (LDR)。Hal ini terjadi karena transaksi MB bersifat darurat dan simpel dengan limit pertransaksi yang lebih keecil seingga jumlah transaksi MB banyak dan selaras dengan peningkatan efisiensi运营和盈利能力银行，dan jumlah transaksi银行数字银行和互联网银行berpengaru terhaabilitas银行walaupun sudah mengcontrol likiditas (LDR)。halini karena transaksi IB bersifat kompleks dengan limit名义pertransaksi yang lebih besar dari MB, sehinga jumlah transaksi IB lebih kecil dari jumlah transaksi MB. Kata Kunci: Bank Digital;手机银行;网上银行;Likuiditas;Profitabilitas
{"title":"Analysis of the Influence of Digital Banks on Bank Profitability","authors":"Johan Lazuardi*, Ali Muktiyanto, Hety Budiyanti","doi":"10.34010/jika.v12i2.9517","DOIUrl":"https://doi.org/10.34010/jika.v12i2.9517","url":null,"abstract":"This article aims to present an analysis of the influence of digital banks on bank profitability in Indonesia in 2013–2021. The research method used is a comparative causal method with secondary data from annual reports of sample banks taken purposively from banks in Indonesia that have provided digital bank transaction services and have gone public from 2013–2021. The results show that the number of digital bank transactions in the form of mobile banking (MB) has a positive effect on bank profitability by controlling liquidity (LDR). This happens because MB transactions are emergency and simple with smaller transaction limits so that the number of MB transactions is large and in line with increasing operational efficiency and bank profitability, and the number of digital bank transactions in the form of Internet banking does not affect bank profitability even though it has controlled liquidity (LDR). ). This is because IB transactions are complex with a nominal limit per transaction that is larger than MB, so the number of IB transactions is smaller than the number of MB transactions. \u0000Keywords: Digital Bank; Mobile Banking; Internet Banking; Liquidity; Profitability \u0000 \u0000Abstrak \u0000Artikel ini bertujuan menyajikan analisis pengaruh dari bank digital terhadap profitabilitas bank di Indonesia pada tahun 2013–2021. Metode penelitian yang digunakan adalah metode kausal komparatif dengan data sekunder dari laporan tahunan bank sampel yang diambil secara purposive pada bank di Indonesia yang telah memberikan layanan transaksi bank digital dan telah go public dari tahun 2013–2021. Hasil penelitian menunjukkan jumlah transaksi bank digital berupa mobile-banking (MB) berpengaruh positif terhadap profitabilitas bank dengan mengontrol likuiditas (LDR). Hal ini terjadi karena transaksi MB bersifat darurat dan simpel dengan limit pertransaksi yang lebih kecil sehingga jumlah transaksi MB banyak dan selaras dengan peningkatan efisiensi operasional dan profitabilitas bank, dan jumlah transaksi bank digital berupa internet banking tidak berpengaruh terhadap profitabilitas bank walaupun sudah mengontrol likuiditas (LDR). Hal ini karena transaksi IB bersifat kompleks dengan limit nominal pertransaksi yang lebih besar dari MB, sehingga jumlah transaksi IB lebih kecil dari jumlah transaksi MB. \u0000Kata Kunci: Bank Digital; Mobile Banking; Internet Banking; Likuiditas; Profitabilitas","PeriodicalId":34882,"journal":{"name":"Jurnal Ilmu Keuangan dan Perbankan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48402323","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-30DOI: 10.34010/jika.v12i1.6871
Deri Trihandayani*, I. Yunita
The purpose of this study is to analyze the soundness of banking in Indonesia before and during the pandemic using RGEC, which consists of Non Performing Loans (NPL), Good Corporate Governance (GCG), Return on Assets (ROA), and Capital Adequacy Ratio (CAR). The impact of this research is to assist banking companies in analyzing their level of health before and during the pandemic. This research is a quantitative study with a descriptive approach, using secondary data from the first quarter to the fourth quarter of 2019 (before the pandemic) and the first quarter to the fourth quarter of 2020 (during the pandemic). Based on data from banking companies listed on the Indonesia Stock Exchange, the population studied was 45 companies, with a sample of 35 companies. The results showed that there was no significant difference in the soundness of banks using the RGEC method as proxied by NPL, GCG, ROA, and CAR. Keywords: Banking Health; NPL; GCG; ROA; CAR Tujuan penelitian ini adalah menganalisis tingkat kesehatan perbankan di Indonesia sebelum dan saat pandemi menggunakan RGEC, yang terdiri dari Non-Performing Loan (NPL), Good Corporate Governance (GCG), Return on Assets (ROA), dan Capital Adequacy Ratio (CAR). Dampak dari penelitian ini adalah membantu perusahaan perbankan dalam menganalisis tingkat kesehatannya pada sebelum dan saat pandemi. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif, menggunakan data sekunder dari triwulan I hingga triwulan IV tahun 2019 (sebelum pandemi) dan triwulan I hingga triwulan IV 2020 (saat pandemi). Berdasarkan data perusahaan perbankan yang terdaftar di Bursa Efek Indonesia, populasi yang diteliti adalah 45 perusahaan, dengan sampel 35 perusahaan. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan signifikan pada tingkat kesehatan bank menggunakan metode RGEC yang diproksi dengan NPL, GCG, ROA dan CAR. Kata Kunci: Tingkat Kesehatan Bank; NPL; GCG; ROA; CAR
{"title":"Banking Health Analysis Using RGEC","authors":"Deri Trihandayani*, I. Yunita","doi":"10.34010/jika.v12i1.6871","DOIUrl":"https://doi.org/10.34010/jika.v12i1.6871","url":null,"abstract":"The purpose of this study is to analyze the soundness of banking in Indonesia before and during the pandemic using RGEC, which consists of Non Performing Loans (NPL), Good Corporate Governance (GCG), Return on Assets (ROA), and Capital Adequacy Ratio (CAR). The impact of this research is to assist banking companies in analyzing their level of health before and during the pandemic. This research is a quantitative study with a descriptive approach, using secondary data from the first quarter to the fourth quarter of 2019 (before the pandemic) and the first quarter to the fourth quarter of 2020 (during the pandemic). Based on data from banking companies listed on the Indonesia Stock Exchange, the population studied was 45 companies, with a sample of 35 companies. The results showed that there was no significant difference in the soundness of banks using the RGEC method as proxied by NPL, GCG, ROA, and CAR. \u0000Keywords: Banking Health; NPL; GCG; ROA; CAR \u0000 \u0000 \u0000Tujuan penelitian ini adalah menganalisis tingkat kesehatan perbankan di Indonesia sebelum dan saat pandemi menggunakan RGEC, yang terdiri dari Non-Performing Loan (NPL), Good Corporate Governance (GCG), Return on Assets (ROA), dan Capital Adequacy Ratio (CAR). Dampak dari penelitian ini adalah membantu perusahaan perbankan dalam menganalisis tingkat kesehatannya pada sebelum dan saat pandemi. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif, menggunakan data sekunder dari triwulan I hingga triwulan IV tahun 2019 (sebelum pandemi) dan triwulan I hingga triwulan IV 2020 (saat pandemi). Berdasarkan data perusahaan perbankan yang terdaftar di Bursa Efek Indonesia, populasi yang diteliti adalah 45 perusahaan, dengan sampel 35 perusahaan. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan signifikan pada tingkat kesehatan bank menggunakan metode RGEC yang diproksi dengan NPL, GCG, ROA dan CAR. \u0000Kata Kunci: Tingkat Kesehatan Bank; NPL; GCG; ROA; CAR \u0000 ","PeriodicalId":34882,"journal":{"name":"Jurnal Ilmu Keuangan dan Perbankan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47851365","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-30DOI: 10.34010/jika.v12i1.6555
M. Maryana, Irfan Irfan, Bobby Rahman*, Adri Wanto
This study aims to examine the effect of Firm Size, Leverage, and Accrued Expenses on Profits in coal companies listed on the Indonesia Stock Exchange. The data used in this study is secondary data from as many as 8 coal companies listed on the Indonesia Stock Exchange for an observation period of 7 years so there are 56 observations. The sampling technique used is the purposive sampling method. The method used is panel data regression analysis. The results of the study show that simultaneously show that Firm size, leverage, and Accrued Expenses have a positive and significant effect on the profits of coal companies listed on the Indonesia Stock Exchange. Keywords: Profit, Firm Size; Leverage; Accrued Expense; Coal Companies This study aims to examine the effect of Firm Size, Leverage, and Accrued Expenses on Profits in coal companies listed on the Indonesia Stock Exchange. The data used in this study is secondary data from as many as 8 coal companies listed on the Indonesia Stock Exchange for an observation period of 7 years so there are 56 observations. The sampling technique used is the purposive sampling method. The method used is panel data regression analysis. The results of the study show that simultaneously show that Firm size, leverage, and Accrued Expenses have a positive and significant effect on the profits of coal companies listed on the Indonesia Stock Exchange. Kata Kunci: Laba; Ukuran Perusahaan; Leverage; Beban Akrual; Perusahaan Batu Bara
{"title":"Factors Affecting the Profit of Coal Companies in Indonesian Stock Exchange (IDX)","authors":"M. Maryana, Irfan Irfan, Bobby Rahman*, Adri Wanto","doi":"10.34010/jika.v12i1.6555","DOIUrl":"https://doi.org/10.34010/jika.v12i1.6555","url":null,"abstract":"This study aims to examine the effect of Firm Size, Leverage, and Accrued Expenses on Profits in coal companies listed on the Indonesia Stock Exchange. The data used in this study is secondary data from as many as 8 coal companies listed on the Indonesia Stock Exchange for an observation period of 7 years so there are 56 observations. The sampling technique used is the purposive sampling method. The method used is panel data regression analysis. The results of the study show that simultaneously show that Firm size, leverage, and Accrued Expenses have a positive and significant effect on the profits of coal companies listed on the Indonesia Stock Exchange. \u0000Keywords: Profit, Firm Size; Leverage; Accrued Expense; Coal Companies \u0000 \u0000This study aims to examine the effect of Firm Size, Leverage, and Accrued Expenses on Profits in coal companies listed on the Indonesia Stock Exchange. The data used in this study is secondary data from as many as 8 coal companies listed on the Indonesia Stock Exchange for an observation period of 7 years so there are 56 observations. The sampling technique used is the purposive sampling method. The method used is panel data regression analysis. The results of the study show that simultaneously show that Firm size, leverage, and Accrued Expenses have a positive and significant effect on the profits of coal companies listed on the Indonesia Stock Exchange. \u0000Kata Kunci: Laba; Ukuran Perusahaan; Leverage; Beban Akrual; Perusahaan Batu Bara","PeriodicalId":34882,"journal":{"name":"Jurnal Ilmu Keuangan dan Perbankan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48691393","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-30DOI: 10.34010/jika.v12i1.8232
H. Purnomo, Indah Sri Nurcahyani, M. Maryati
This research aims to determine the effect of the Capital Adequacy Ratio (CAR) against Return on Asset (RoA) in State-Owned Banks listed on the Indonesian Stock Exchange for the 2014-2021 period. The sample of this research is determined by saturation sampling method, so the obtained sample of 4 banks, there are PT Bank Negara Indonesia Tbk, PT Bank Rakyat Indonesia Tbk, PT Bank Tabungan Negara Tbk, and PT Bank Mandiri Tbk. The research method is used the causal associative with a quantitative approach. The analysis techniques used in this research are classical assumption test (normality test, heteroscedasticity test, and autocorrelation test) simple linear regression analysis, and hypothesis test using the software SPSS 22. The result of the research using the t-test showed that Capital Adequacy Ratio has a significant effect on Return on Asset. So, the bank's chances of making a profit will be higher if the capital is managed properly. Keywords: Capital Adequacy Ratio; Return on Asset; SOE Banks; Finance; Management Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Capital Adequacy Ratio (CAR) terhadap Return On Asset (ROA) pada bank BUMN yang terdaftar di Bursa Efek Indonesia periode tahun 2014-2021. Sampel yang digunakan dalam penelitian ini adalah bank BUMN, yaitu PT Bank Negara Indonesia Tbk, PT Bank Rakyat Indonesia Tbk, PT Bank Tabungan Negara Tbk, and PT Bank Mandiri Tbk. Metode yang digunakan pada penelitian ini yaitu menggunakan metode asosiatif kausal dengan pendekatan kuantitatif. Teknik analisis data yang digunakan dalam penelitian ini adalah uji asumsi klasik (uji normalitas, uji heterokedastisitas, dan uji autokorelasi), analisis regresi linear sederhana, dan pengujian hipotesis menggunakan software SPSS 22. Hasil penelitian dengan pengujian uji t menunjukkan bahwa secara parsial Capital Adequacy Ratio berpengaruh terhadap Return On Asset. Jadi, kemampuan bank untuk menghasilkan keuntungan akan lebih tinggi jika modal yang dimiliki dikelola dengan baik. Kata Kunci: Capital Adequacy Ratio; Return on Asset; Bank BUMN; Keuangan; Manajemen
本研究旨在确定2014-2021年期间在印尼证券交易所上市的国有银行的资本充足率(CAR)对资产回报率(RoA)的影响。本研究的样本采用饱和抽样法确定，因此获得的样本为4家银行，分别为PT Bank Negara Indonesia Tbk、PT Bank Rakyat Indonesia Tbk、PT Bank Tabungan Negara Tbk和PT Bank Mandiri Tbk。研究方法采用因果关联与定量分析相结合的方法。本研究采用的分析技术为经典假设检验(正态性检验、异方差检验、自相关检验)、简单线性回归分析和假设检验，使用SPSS 22软件进行假设检验。采用t检验的研究结果表明，资本充足率对资产收益率有显著影响。因此，如果资本管理得当，银行盈利的机会将会更高。关键词:资本充足率;资产收益率;国企银行;金融;管理Tujuan dari penelitian ini adalah untuk mengetahui pengaruh资本充足率(CAR)或资产回报率(ROA) pada银行bumyang terdattar di Bursa Efek Indonesia期间2014-2021年。Sampel yang digunakan dalam penelitian ini adalah bank humn, yitu PT bank Negara Indonesia Tbk, PT bank Rakyat Indonesia Tbk, PT bank Tabungan Negara Tbk和PT bank Mandiri Tbk。方法杨地古纳坎帕达佩利特尼亚图蒙古纳坎方法关联因果关系彭根佩尔坎定量。Teknik分析数据yang digunakan dalam penelitian ini adalah uji asumsi kllasik (uji normalitas, uji heterokedastisitas, dan uji autokorelasi)，分析回归线性sederhana, dan penguin hipoesis menggunakan软件SPSS 22。资本充足率(资本充足率)，即资产回报率。贾迪，柬埔寨银行untuk, menghasilkan, keuntungan, akan, lebih, tinggi, jika, modal yang, dimiliki, dikelola, dengan, baik。Kata Kunci:资本充足率;资产收益率;银行BUMN;Keuangan;Manajemen
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Pub Date : 2022-12-30DOI: 10.34010/jika.v12i1.7231
Gadis Arimbi Puspita*, I. Yunita
This study aims to analyze differences in market reactions and performance before and before announcing Mergers and Acquisitions in companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019 by measuring differences in Abnormal Return (AR), Trading Volume Activity (TVA), Security Return Variability (SRV), and Actual Return (R) 10 days before and 10 days after the event. The method used is quantitative. The data used are secondary data on daily closing stock prices and the number of shares held during the observation period. The test results show that there is no significant difference in Abnormal Return (AR), Trading Volume Activity (TVA), and Actual Return (R) before and before the event. However, there is a significant difference in the Security Return Variability (SRV) before and before the event. Keywords: Abnormal Return; Trading Volume Activity; Security Return Variability; Actual Return; Merger and Acquisition Penelitian ini bertujuan untuk menganalisis perbedaan reaksi pasar dan kinerja saham Before dan After pengumuman merger dan akuisisi pada perusahaan terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2019 dengan mengukur perbedaan Abnormal Return (AR), Trading Volume Activity (TVA), Security Return Variability (SRV), dan Actual Return (R) 10 hari Before dan 10 hari setelah peristiwa. Metode yang digunakan adalah kuantitatif. Data yang digunakan adalah data sekunder harga saham penutupan harian dan jumlah saham yang diperdagangkan selama periode pengamatan. Hasil uji menunjukkan tidak ada perbedaan signifikan pada Abnormal Return (AR), Trading Volume Activity (TVA) dan Actual Return (R) Before dan After peristiwa. Namun terdapat perbedaan yang signifikan pada Security Return Variability (SRV) Before dan After peristiwa. Kata Kunci: Return Tidak Normal; Aktivitas Volume Perdagangan; Variabilitas Pengembalian Keamanan; Return Aktual; Penggabungan dan Akuisisi
本研究旨在分析2015-2019年印尼证券交易所(IDX)上市公司在宣布并购前和宣布并购前的市场反应和表现差异，通过测量并购前10天和并购后10天的异常回报(AR)、交易量活动(TVA)、安全回报变异性(SRV)和实际回报(R)的差异。所使用的方法是定量的。使用的数据是每日收盘价和观察期间持有的股票数量的二手数据。检验结果显示，事件发生前与事件发生前的异常收益(AR)、交易量活跃度(TVA)、实际收益(R)均无显著差异。然而，在事件发生前和事件发生前，安全收益变异性(SRV)存在显著差异。关键词:异常收益;交易量活动;证券收益变异性;实际返回;并购并购Penelitian ini bertujuan untuk menganalis perbedaan rebedai pasar dankinerja saham之前在印尼证券交易所(BEI) 2015-2019年度并购并购交易异常收益(AR)，交易量活动(TVA)，证券回报变异性(SRV)，实际收益(R) 10月份之前10月份setelah peristiva。方法杨地那纳坎阿达拉定量。Data yang digunakan adalah Data sekunder harga saham penutupan harian danjumlah saham yang diperdagangkan selama period pengamatan。分析了交易前后的异常收益(AR)、交易量活动(TVA)和实际收益(R)。南水北调对南水北调前后的安全回归变异性具有显著影响。Kata Kunci:返回缇达克正常;Aktivitas Volume Perdagangan;彭根巴利安;返回Aktual;彭加朋干但阿奎斯斯
{"title":"Market Reaction and Share Performance Towards the Merger and Acquisition Announcement of 2015-2019","authors":"Gadis Arimbi Puspita*, I. Yunita","doi":"10.34010/jika.v12i1.7231","DOIUrl":"https://doi.org/10.34010/jika.v12i1.7231","url":null,"abstract":"This study aims to analyze differences in market reactions and performance before and before announcing Mergers and Acquisitions in companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019 by measuring differences in Abnormal Return (AR), Trading Volume Activity (TVA), Security Return Variability (SRV), and Actual Return (R) 10 days before and 10 days after the event. The method used is quantitative. The data used are secondary data on daily closing stock prices and the number of shares held during the observation period. The test results show that there is no significant difference in Abnormal Return (AR), Trading Volume Activity (TVA), and Actual Return (R) before and before the event. However, there is a significant difference in the Security Return Variability (SRV) before and before the event. \u0000Keywords: Abnormal Return; Trading Volume Activity; Security Return Variability; Actual Return; Merger and Acquisition \u0000 \u0000Penelitian ini bertujuan untuk menganalisis perbedaan reaksi pasar dan kinerja saham Before dan After pengumuman merger dan akuisisi pada perusahaan terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2019 dengan mengukur perbedaan Abnormal Return (AR), Trading Volume Activity (TVA), Security Return Variability (SRV), dan Actual Return (R) 10 hari Before dan 10 hari setelah peristiwa. Metode yang digunakan adalah kuantitatif. Data yang digunakan adalah data sekunder harga saham penutupan harian dan jumlah saham yang diperdagangkan selama periode pengamatan. Hasil uji menunjukkan tidak ada perbedaan signifikan pada Abnormal Return (AR), Trading Volume Activity (TVA) dan Actual Return (R) Before dan After peristiwa. Namun terdapat perbedaan yang signifikan pada Security Return Variability (SRV) Before dan After peristiwa. \u0000Kata Kunci: Return Tidak Normal; Aktivitas Volume Perdagangan; Variabilitas Pengembalian Keamanan; Return Aktual; Penggabungan dan Akuisisi","PeriodicalId":34882,"journal":{"name":"Jurnal Ilmu Keuangan dan Perbankan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48606068","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine the effect of accounting training applications, and accounting information system techniques on the implementation of management accounting information systems, and implications on the individual performance of retail organization managers. This study uses primary data with population units used by units related to retail store management employees, namely 10 retail stores in South Sumatra by using a probability sampling technique for as many as 155 retail store manager employees. The results of the study prove that the application of accounting training, and accounting information system techniques have an effect on the application of management accounting information systems resulting in the individual performance of information system software users. Keywords: Accounting Training Application; Accounting Information System Engineering; Application of Management Accounting Information System; Information System Software; Finance Penelitian ini bertujuan untuk mengetahui pengaruh aplikasi pelatihan akuntansi, teknik sistem informasi akuntansi terhadap penerapan sistem informasi akuntansi manajemen implikasi pada kinerja individual pengelola organisasi retail. Penelitian ini menggunakan data primer dengan unit populasi yang digunakan unit-unit terkait karyawan pengelola toko retail yaitu 10 toko-toko retail yang ada di Sumatera Selatan dengan menggunakan teknik probability sampling sebanyak 155 karyawan pengelola toko retail. Hasil penelitian membuktikan bahwa aplikasi pelatihan akuntansi, teknik sistem informasi akuntansi berpengaruh pada penerapan sistem informasi akuntansi manajemen berakibat pada kinerja individual pengguna software sistem informasi. Kata Kunci: Aplikasi Pelatihan Akuntasi; Teknik Sistem Informasi Akuntansi; Penerapan Sistem Informasi Akuntansi Manajemen; Software Sistem Informasi; Keuangan
本研究旨在确定会计培训应用和会计信息系统技术对管理会计信息系统实施的影响，以及对零售组织经理个人绩效的影响。本研究使用与零售商店管理人员相关的单位所使用的人口单位的原始数据，即南苏门答腊的10家零售商店，使用概率抽样技术，多达155名零售商店经理员工。研究结果证明，会计培训和会计信息系统技术的应用对管理会计信息系统的应用产生影响，从而影响信息系统软件用户的个人绩效。关键词:会计培训应用;会计信息系统工程;管理会计信息系统的应用研究信息系统软件;金融Penelitian ini bertujuan untuk mengetahui pengarji应用，技术系统信息，akuntji，技术系统信息，akuntji，管理，隐含，管理，个人，组织，零售。Penelitian ini mongunakan数据入门dunan单位populasi yang digunakan单位terkait karyawan pengelola toko零售yitu 10东京-东京零售yang ada di Sumatera Selatan dunan menggunakan技术概率抽样sebanyak 155 karyawan pengelola toko零售。系统信息系统管理信息系统管理信息系统管理信息系统管理信息系统管理信息系统管理信息系统管理信息系统管理信息系统管理信息系统管理信息系统管理信息系统。Kata Kunci: applikasi Pelatihan Akuntasi;阿昆坦西信息技术系统;日本情报管理系统;软件系统信息;Keuangan
{"title":"Implementing Management Accounting Information Systems using Software Applications and its Implications on Individual Performance","authors":"Lesi Hertati, Asmawati Asmawati, Lili Syafitri, Meifida Ilyas, Otniel Safkaur","doi":"10.34010/jika.v12i1.8396","DOIUrl":"https://doi.org/10.34010/jika.v12i1.8396","url":null,"abstract":"This study aims to determine the effect of accounting training applications, and accounting information system techniques on the implementation of management accounting information systems, and implications on the individual performance of retail organization managers. This study uses primary data with population units used by units related to retail store management employees, namely 10 retail stores in South Sumatra by using a probability sampling technique for as many as 155 retail store manager employees. The results of the study prove that the application of accounting training, and accounting information system techniques have an effect on the application of management accounting information systems resulting in the individual performance of information system software users. \u0000Keywords: Accounting Training Application; Accounting Information System Engineering; Application of Management Accounting Information System; Information System Software; Finance \u0000 \u0000Penelitian ini bertujuan untuk mengetahui pengaruh aplikasi pelatihan akuntansi, teknik sistem informasi akuntansi terhadap penerapan sistem informasi akuntansi manajemen implikasi pada kinerja individual pengelola organisasi retail. Penelitian ini menggunakan data primer dengan unit populasi yang digunakan unit-unit terkait karyawan pengelola toko retail yaitu 10 toko-toko retail yang ada di Sumatera Selatan dengan menggunakan teknik probability sampling sebanyak 155 karyawan pengelola toko retail. Hasil penelitian membuktikan bahwa aplikasi pelatihan akuntansi, teknik sistem informasi akuntansi berpengaruh pada penerapan sistem informasi akuntansi manajemen berakibat pada kinerja individual pengguna software sistem informasi. \u0000Kata Kunci: Aplikasi Pelatihan Akuntasi; Teknik Sistem Informasi Akuntansi; Penerapan Sistem Informasi Akuntansi Manajemen; Software Sistem Informasi; Keuangan","PeriodicalId":34882,"journal":{"name":"Jurnal Ilmu Keuangan dan Perbankan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48457670","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-30DOI: 10.34010/jika.v12i1.6757
Irlan Fery
The purpose of this study was to determine the financial capacity of local governments in making regional loans in the era of the COVID-19 pandemic. The results of the study stated that regional revenue is a source of capital, which is collected and used to finance various regional development implementation activities. The method used is Structural Equation Modeling PLS, population of this research is carried out on local government organizations, namely related sub-units in the section of the Regional Secretariat, DPRD Secretariat, Inspectorate, Service and Agency in Musi Banyuasin Regency totaling 37 people. The results show that the financing of regional autonomy requires the ability of local governments to explore sources of revenue that are not dependent on the central government. Keywords: Regional Finance; Regional Loans; Regional Revenue; Regional Development; Local Government Tujuan penelitian ini untuk mengetahui kemampuan keuangan pemerintah daerah di dalam melakukan pinjaman daerah era pandemi covid-19. Hasil penelitian menyatakan bahwa penerimaan daerah merupakan sumber modal, yang dihimpun dan dimanfaatkan untuk membiayai berbagai kegiatan pelaksanaan pembangunan daerah. Metode yang digunakan yaitu Structural Equation Modeling PLS, populasi penelitian ini dilakukan pada Organisasi Pemerintah Daerah yaitu sub-sub unit terkait pada bagian dari Sekretariat Daerah, Sekretariat DPRD, Inspektorat, Dinas dan Badan di Kabupaten Musi banyuasin berjumlah 37 orang. Hasil penelitian menunjukan bahwa pembiayaan otonomi daerah menuntut adanya kemampuan pemerintah daerah untuk menggali sumber-sumber penerimaan yang tidak tergantung kepada pemerintah pusat. Kata Kunci: Keuangan Daerah; Pinjaman Daerah; Pendapatan Daerah; Pembangunan Daerah; Pemerintah Daerah
本研究的目的是确定在新冠肺炎大流行时代，地方政府提供区域贷款的财政能力。研究的结果表明，区域收入是资本的一个来源，它被收集和用于资助各种区域发展执行活动。本研究采用结构方程建模PLS方法，人口以地方政府组织为研究对象，即木思县区域秘书处、DPRD秘书处、监察局、服务机构等相关子单位共37人。研究结果表明，区域自治的融资要求地方政府有能力探索不依赖中央政府的收入来源。关键词:区域金融;地区贷款;区域收入;区域发展;当地政府图juan penelitian ini untuk mengetahui kemampuan keuangan peremerintah daerah di dalam melakukan pinjaman daerah era covid-19大流行。Hasil penelitian menyatakan bahwa penerimaan daerah merupakan number modal, yang dihimpun dan dimanfaatkan untuk membiayai berbagai kegiatan pelaksanaan pembangunan daerah。Metode yang digunakan yitu结构方程建模PLS, populasi penelitian ini dilakukan pada Organisasi Pemerintah Daerah yitu sub-sub - unit terkait padagian dari秘书处Daerah，秘书处DPRD，监察员，Dinas dan Badan di Kabupaten Musi banyuasin berjumlah 37 [orang]。Hasil penelitian menunjukan bahwa pembiayaan otonomi daerah menuntuan adanya kemampuan peremintah untuk menggali sumo - sumo penerimaan yang tidak tergantong kepada peremintai pusat。Kata Kunci: Keuangan Daerah;Pinjaman Daerah;Pendapatan Daerah;Pembangunan Daerah;Pemerintah Daerah
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Pub Date : 2022-12-30DOI: 10.34010/jika.v12i1.8304
Y. Sutisnawati*, Nurul Putri Pamungkas
The purpose of this study was to identify the soundness level of a bank by using CAR, NPL, ROA, BOPO, and long-distance relationships in the CAMELS system in one of the Banking SOEs. The method used is a quantitative method with a descriptive approach over a period of six years (2015-2020). The research findings show a comparison of the 2015-2020 CAR in the face of depreciation and escalation or the occurrence of instability. There was also a decrease in the CAR ratio in 2015-2016 due to an increase in the amount of RWA without being offset by bank capital. Comparison of NPLs in BUMN Banking escalates every year due to the high risk of missing budget formation or bad loans. These results were found by analyzing each level of the soundness of each ratio variable (CAR, NPL, ROA) to financial institutions. Keywords: Banking; Financial; ROA; BOPO; CAR Tujuan penelitian ini untuk mengidentifikasi tingkat kesehatan bank dengan menggunakan Rasio CAR, NPL, ROA, BOPO, dan hubungan jarak jauh dalam sistem CAMELS di salah satu BUMN Perbankan. Metode yang digunakan adalah metode kuantitatif dengan pendekatan deskriptif dalam periode enam tahun (2015-2020). Temuan penelitian menunjukkan perbandingan CAR tahun 2015-2020 dalam menghadapi penyusutan dan eskalasi atau terjadinya instabilitas. Terjadi pula penurunan Rasio CAR tahun 2015-2016 karena peningkatan jumlah ATMR tanpa diimbangi permodalan bank. Perbandingan NPL di BUMN Perbankan tiap tahun terjadi eskalasi karena tingginya resiko pembentukan anggaran yang hilang atau kredit macet. Hasil tersebut ditemukan dengan menganalisis setiap tingkat kesehatan dari setiap variabel rasio (CAR, NPL, ROA) terhadap lembaga keuangan. Kata Kunci: Perbankan; Keuangan; ROA; BOPO; CAR
{"title":"State-Owned Bank Health Level using the CAMELS Method for the Period of 2015-2020","authors":"Y. Sutisnawati*, Nurul Putri Pamungkas","doi":"10.34010/jika.v12i1.8304","DOIUrl":"https://doi.org/10.34010/jika.v12i1.8304","url":null,"abstract":"The purpose of this study was to identify the soundness level of a bank by using CAR, NPL, ROA, BOPO, and long-distance relationships in the CAMELS system in one of the Banking SOEs. The method used is a quantitative method with a descriptive approach over a period of six years (2015-2020). The research findings show a comparison of the 2015-2020 CAR in the face of depreciation and escalation or the occurrence of instability. There was also a decrease in the CAR ratio in 2015-2016 due to an increase in the amount of RWA without being offset by bank capital. Comparison of NPLs in BUMN Banking escalates every year due to the high risk of missing budget formation or bad loans. These results were found by analyzing each level of the soundness of each ratio variable (CAR, NPL, ROA) to financial institutions. \u0000Keywords: Banking; Financial; ROA; BOPO; CAR \u0000 \u0000Tujuan penelitian ini untuk mengidentifikasi tingkat kesehatan bank dengan menggunakan Rasio CAR, NPL, ROA, BOPO, dan hubungan jarak jauh dalam sistem CAMELS di salah satu BUMN Perbankan. Metode yang digunakan adalah metode kuantitatif dengan pendekatan deskriptif dalam periode enam tahun (2015-2020). Temuan penelitian menunjukkan perbandingan CAR tahun 2015-2020 dalam menghadapi penyusutan dan eskalasi atau terjadinya instabilitas. Terjadi pula penurunan Rasio CAR tahun 2015-2016 karena peningkatan jumlah ATMR tanpa diimbangi permodalan bank. Perbandingan NPL di BUMN Perbankan tiap tahun terjadi eskalasi karena tingginya resiko pembentukan anggaran yang hilang atau kredit macet. Hasil tersebut ditemukan dengan menganalisis setiap tingkat kesehatan dari setiap variabel rasio (CAR, NPL, ROA) terhadap lembaga keuangan. \u0000Kata Kunci: Perbankan; Keuangan; ROA; BOPO; CAR","PeriodicalId":34882,"journal":{"name":"Jurnal Ilmu Keuangan dan Perbankan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46231144","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-30DOI: 10.34010/jika.v12i1.8401
Trustorini Handayani, Karina Devi Murugesu, W. Novianti, M. Iffan, R. D. Santy
The development of tourists and tourism is going very fast which requires travel agencies to make adjustments and innovations. Sayang Holidays is a travel agency operating in California, San Francisco, USA. This study was conducted to excavate the feasibility of Sayang Holidays as a business entity engaged in the tourism sector. The method used is the Miles and Huberman model which divides into four stages, namely data collection, data reduction, data display, and decision making. From this study, it was found that Sayang Holidays is relevant and feasible in becoming a competitive travel agency in San Fransisco. The measurement was conducted from the marketing, human resource, financial ability, and operational aspects. It is hoped that this research can be useful for furthering the development of the business. Keywords: Travel Agency; Finance; Feasibility Study; Business Plan; Tourism Perkembangan wisatawan dan pariwisata yang berlangsung sangat cepat menuntut biro perjalanan untuk melakukan penyesuaian dan inovasi. Sayang Holidays adalah agen perjalanan yang beroperasi di California, San Francisco, AS. Kajian ini dilakukan untuk menggali kelayakan Sayang Holidays sebagai badan usaha yang bergerak di bidang pariwisata. Metode yang digunakan adalah model Miles dan Huberman yang terbagi menjadi empat tahapan yaitu pengumpulan data, reduksi data, display data, dan pengambilan keputusan. Dari penelitian ini ditemukan bahwa Sayang Holidays relevan dan layak untuk menjadi agen perjalanan yang kompetitif di San Fransisco. Pengukuran dilakukan dari aspek pemasaran, sumber daya manusia, kemampuan finansial, dan operasional. diharapkan penelitian ini dapat bermanfaat untuk pengembangan usaha selanjutnya. Kata Kunci: Agen Perjalanan; Keuangan; Studi Kelayakan; Rencana Bisnis; Pariwisata
游客和旅游业的发展非常迅速，这就要求旅行社做出调整和创新。Sayang Holidays是一家在美国加州旧金山运营的旅行社。本研究旨在探讨沙阳假日作为一个商业实体从事旅游业的可行性。使用的方法是Miles和Huberman模型，该模型分为四个阶段，即数据收集、数据约简、数据显示和决策。本研究发现，在三藩市，Sayang Holidays成为有竞争力的旅行社是相关且可行的。从营销、人力资源、财务能力和运营方面进行了测量。希望本研究能对企业的进一步发展有所帮助。关键词:旅行社;金融;可行性研究;商业计划;旅游发展局局长局长说:“旅游发展局局长说:‘旅游发展局局长说:‘旅游发展局局长说:‘旅游发展局局长说:‘旅游发展局局长说:‘旅游发展局局长说:美国加利福尼亚州旧金山的Sayang假日公司是美国加利福尼亚州旧金山的perjalanan yang公司。卡吉尼迪拉库坎untuk孟嘎利kelayakan Sayang假期sebagai badan usaha yang bergerak di bidang pariwisata。Metode yang digunakan adalah模型Miles dan Huberman yang terbagi menjadi empat tahapan yaitu pengpulan数据，reduksi数据，display数据，dan pengambilan keputusan。达里penelitian ini ditemukan bahwa Sayang假期相关，并在旧金山的perjalanan yang竞争。企鹅会讲英语，会讲英语，会讲英语，会讲英语，会讲英语，会讲英语。Diharapkan penelitian ini dapat bermanfaat untuk pengembangan usaha selanjutnya。Kata Kunci: Agen Perjalanan;Keuangan;以某Kelayakan;Rencana Bisnis;Pariwisata
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Pub Date : 2022-12-30DOI: 10.34010/jika.v12i1.7961
Adeshola Olunuga
This study examines the impact of working capital management on the financial performance of Nigerian businesses. Working capital management (WCM) is an integral part of corporate finance and has a direct impact on a company's liquidity and profitability. The study utilized panel data. Companies' data were analyzed utilizing proper statistical methods. The findings show that effective working capital influence a firm’s financial performance in Nigeria. The study concluded that management should create a strong and effective working capital management strategy that ensures maximum return, increases firm share value, and maximizes shareholders’ wealth. Keywords: Working Capital Management; Firms; Financial Performance; Liquidity; Inventory Penelitian ini menguji dampak manajemen modal kerja pada kinerja keuangan bisnis Nigeria. Manajemen modal kerja (WCM) merupakan bagian integral dari keuangan perusahaan dan memiliki dampak langsung pada likuiditas dan profitabilitas perusahaan. Penelitian ini menggunakan data panel. Data perusahaan dianalisis menggunakan metode statistik yang tepat. Temuan menunjukkan bahwa modal kerja yang efektif mempengaruhi kinerja keuangan perusahaan di Nigeria. Studi menyimpulkan bahwa manajemen harus menciptakan strategi manajemen modal kerja yang kuat dan efektif yang memastikan pengembalian maksimum, meningkatkan nilai saham perusahaan, dan memaksimalkan kekayaan pemegang saham. Kata Kunci: Manajemen Modal Kerja; Perusahaan; Kinerja Keuangan; Likuiditas; Persediaan
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