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INDONESIA
Jurnal Riset Perbankan, Manajemen dan Akuntansi
Published by Perbanas Institute Jakarta
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 5 Documents
 1 
Search results for , issue "Vol 2 No 1 (2018): Jurnal Riset Perbankan Manajemen dan Akuntansi" : 5 Documents clear
Pengaruh Pengendalian Internal dan Audit Internal Terhadap Kinerja Penjualan Perusahaan (Studi Pada PT B&K Baja Utama Ratu Agi Anandi Tatiana; Haryono Umar
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 2 No 1 (2018): Jurnal Riset Perbankan Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (979.677 KB) | DOI: 10.56174/jrpma.v2i1.26

Abstract

Companies need a system to detect any problems. one of the systems that support and to note is the existence of an internal control in our operations PT B&K Baja Utama which require the existence of internal audit as a supervisor in the PT B&K Baja Utama to achieve its objectives. The purpose of this study was to determine the effect of internal control and internal audit of the performance of sales. The method used is the approach through case studies, which examined one of the problems that exist in the company, whereas the method used is quantitative method. Data collection techniques were studied in the form of primary data collection techniques were done in two ways, namely questionnaires and case studies. The results of this research have indicated that the internal control significant effect on sales performance, internal audit significant effect on sales performance. Internal controls and internal audits have an effect on sales performance as it impacts sales growth
Analisa pengaruh persepsi nasabah terhadap keputusan memilih dan kepuasan nasabah Cash Management System tahun 2013-2016 Eros Khairun Oktavianto; Wilfridus B. Elu
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 2 No 1 (2018): Jurnal Riset Perbankan Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (737.465 KB) | DOI: 10.56174/jrpma.v2i1.21

Abstract

This research was performed in order to analyze the effect of customers Perception (X) against Decision to Choose (Y), Decision to Choose (Y) against customers satisfaction (Z), and customers Perception (X) against customers satisfaction (Z) of CMS PT Bank DKI. Methodology research as the sample used simple random sampling through questionnaires with the following criteria: (1) Have an account with at least one year; (2) Account was active; (3) Government Customers and Non Government Customers of PT Bank DKI. The research data obtained directly through a questionnaires to the selected respondents. The selected respondents as much as 70 respondents. Analysis technique used is Structural Equation Modelling (SEM). Results of analysis used SPSS version 23 and AMOS 23 shows that: (1) Customer perception have positive effect against customers Decision to Choose of CMS PT Bank DKI is amounting to 1.713. (2) Customers decision to Choose have positive effect against customer satisfaction of CMS PT Bank DKI was amounting to 0.564. (3) Customer perception have positive effect against customer satisfaction of CMS PT Bank DKI is amounting to 0.989. CMS Bank DKI product must be promoted well by management, variations of internet banking features also need to be adjusted to the needs of customers, and benchmarking of products and services was done as a strategy to open insights and product competencies between Banks.
Peranan peningkatan kompetensi SDM koperasi dalam Leverage kinerja(studi kasus SKKNI bidang koperasi jasa keuangan) Elam Sari
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 2 No 1 (2018): Jurnal Riset Perbankan Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (753.146 KB) | DOI: 10.56174/jrpma.v2i1.22

Abstract

Role of Increasing Human Resources Cooperative Competence In leverage of Performance (Case Study SKKNI Field Cooperative Financial Services). This study aims to analyze the role of SKKNI-KJK in realizing Professional Financial Services Cooperative Manager and build the reputation of KJK and to know how the implementation of competence in improving performance. The analysis is done by comparing the real world with problematic situation with conceptual model that exists during the implementation of SKKNI-KJK with the period 2007 to 2017. The analysis used with the method of thinking all-round system using 7 (seven) stage activities are grouped into two domains, namely Real world domains and thinking realms. The results of this study indicate that SKKNI-KJK has a very important role in creating high quality and high-quality human resources for the assurance of the quality of human resources and KJK Institution itself so that the achievement of KJK working professionals and the increasing reputation of cooperatives, as well as competence strongly positively affect the performance.. However, SKKNI-KJK has not been able to exert a significant influence on the development of KJK's quality in making a real contribution to the national economy. In the research also showed that SKKNI-KJK competency certification implementation in KSP NASARI Jakarta gives positive value and has an important role in improving managerial performance of competence.
Analisis Pembentukan Portofolio Optimal Berbasis Single Index Model Untuk Pengambilan Keputusan Investasi Deni Agus Kristianto; Mustanwir Zuhri
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 2 No 1 (2018): Jurnal Riset Perbankan Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (774.146 KB) | DOI: 10.56174/jrpma.v2i1.24

Abstract

This research aims to configure an optimal stock portfolio as the foundation of investment decision on the stocks of the companies that are incorporated in LQ 45 Index in Indonesia Stock Exchange. The portfolio that was configured would later be compared to the market (JKLQ45) and reviewed based on risks and returns comparison. The research took place since January 2012 until December 2016. This research is a descriptive research that was carried out with quantitative approach. The research population is 79 companies (issuers) that belong to the LQ 45 Index since February 2017 until January 2017. Sample selections were determined with purposive sampling technique with the criteria in which the stocks were actively traded and the data were consecutively available during the research period, which resulted in twenty-one stock samples. The methodology used in this research is the Single Index Model method. The result of the research shows that of the twenty-one sampled companies, fourteen of them configured an optimal portfolio. The proportions of the fund that configured an optimal stocks portfolio were ICBP 0,16201 (16,20%), TLKM 0,42355 (42,36%), INDF 0,23450 (23,45%), KLBF 0,17883 (17,88%), and GGRM 0,00111 (0,11%). The five stocks generated an expected return of about 0,02419 (2,42%) with the risks of it happening of about 0,01004 (1,00%). The calculations of ratio between the risk to return portfolio that was configured with the risk to return market (JKLQ45) shows that the risk to return portfolio performs better in comparison to the risk to return market portfolio (JKLQ45).
Analisa Tarif Layanan Kesehatan BPJS Kesehatan (INA-CBGS) dan Efisiensi Layanan Tahun 2017 Hernowo Hernowo; Imam Wahyudi
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 2 No 1 (2018): Jurnal Riset Perbankan Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (627.853 KB) | DOI: 10.56174/jrpma.v2i1.25

Abstract

This study is classified as ethnographic research is a type of research that is qualitative in assessing a problem. This study is in-depth and the researchers directly tangent to the problems studied by looking for informants from the environment involved with the problem. This study aims to determine whether Dr. Sismadi hospitals uses a method of unit cost calculation to determine its health care tariff, and how to set service rates to anticipate health BPJS patients with INA-CBGs tariff package The currently used clinical pathway is the concept of an integrated health service plan that summarizes every step taken in patients from entry to exit based on medical service standards, nursing care standards and other evidence-based healthcare standards (diagnostics) with measurable results in the long term certain time during the hospital. Activity based costing (ABC) is one method of unit cost calculation using activity as a reference in tariff determination. The purpose of this study is to provide an alternative in the preparation of outpatient and inpatient tariffs, as well as an alternative that can be used to manufacture tariff packages clinical pathway concept. The results showed that clinical pathways for BPJS health patients made by Dr. Sismadi hospitals still provide subsidies especially for surgical patients who use general anesthesia to BPJS patients, but for non-surgical cases with up to 3 (three ) day, the relative does not provide subsidies. The result of unit cost calculation with activity based costing (ABC) analysis for polyclinic outpatient and nursing service tariff shows a very varied result, so that the profit margin for each service tariff is very varied as well. The result of unit cost calculation shows that the hospital has not conducted maximum supervision on the cost of the activities of each service unit. The level of service efficiency by minimizing unit cost with the counselor on the quality and cost of BPJS patient health will be very beneficial for the hospital, so the possibility of subsidy or cost recovery can be minimized

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