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INDONESIA
Jurnal Keuangan dan Perbankan
Published by Sekolah Tinggi Ilmu Ekonomi indonesia banking school
ISSN : 18299865     EISSN : 2579485X     DOI : http://dx.doi.org/10.35384/jkp.v18i1.327
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Keuangan dan Perbankan (JKP) adalah jurnal ilmiah yang diterbitkan oleh STIE Indonesia Banking School sebagai media publikasi salah satu kegiatan Tridharma Perguruan Tinggi di bidang penelitian dan pengabdian masyarakat. Terbit dua kali dalam setahun pada bulan Juni dan Desember. Merupakan hasil penelitian, telaah, dan analisis yang terkait dengan bidang ilmu akuntansi, manajemen keuangan, dan ekonomi makro, khususnya dalam industri perbankan dan kuangan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol 12, No 2 (2016): Jurnal Keuangan dan Perbankan, Volume 12, No. 2, Juni 2016" : 5 Documents clear
Pengaruh Board Size, Leverage, dan Kualitas Audit terhadap Nilai Perusahaan Herni Kurniati
Jurnal Keuangan dan Perbankan Vol 12, No 2 (2016): Jurnal Keuangan dan Perbankan, Volume 12, No. 2, Juni 2016
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (531.634 KB) | DOI: 10.35384/jkp.v12i2.22

Abstract

This study aimed to examine the effect of board size, leverage, and audit quality of the company's value in the property and real estate company listed on the Indonesia Stock Exchange (BEI) in 2010-2014. The variables tested in this study consisted of board size, leverage, and audit quality indicators auditor competence and independence of auditors and the company's value. The object of this research is company property and real estate that is growing lately, which is listed on the Indonesia Stock Exchange period 2010-2014. This study used linear regression to examine whether there is a significant positive effect between the independent variable on the dependent variable, where the independent variables tested were board size, leverage, and audit quality, while the dependent variable is the value of the company. Data using multiple regression analysis to answer the research hypothesis with the Eviews 6. The results of this study are (1) board size positive effect on the value of the company, (2) Leverage does not affect the value of the company. (3) The audit quality as measured by the competence of auditors has no effect on the value of the company, while the audit quality as measured by the auditor's independence positive significant effect on firm value. The implications of this study is to provide investment options to investors in using the money to invest (not only invest in companies manufacturing and banking).
Analisis Penerapan Peraturan Pemerintah Nomor 46 Tahun 2013 terhadap Beban Pajak Wajib Pajak Orang Pribadi UMKM di Indonesia dengan Menggunakan Skema Gain/Loss Sukaryo Sukaryo; Oktavia Oktavia
Jurnal Keuangan dan Perbankan Vol 12, No 2 (2016): Jurnal Keuangan dan Perbankan, Volume 12, No. 2, Juni 2016
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.999 KB) | DOI: 10.35384/jkp.v12i2.23

Abstract

This study aims to determine the impact of the implementation of PP 46 Year 2013 on the tax burden of SMEs individual taxpayers, whether the tax burden becomes larger or become smaller after the implementation of PP 46 Year 2013. To answer this research question, this study using gain/loss scheme, where taxpayers who have increasing tax burden after the implementation of PP 46 Year 2013 referred to” loss” taxpayers and taxpayers who have decreasing tax burden after the implementation of PP 46 Year 2013 referred to “gain” taxpayers. Furthermore, this study also examined the impact of the implementation of PP 46 Year 2013 to the amount of tax revenue obtained from SMEs individual taxpayers, which is confirmed the presumptive tax regime under the rule. The results of this study show that: (i) Implementation of PP 46 Year 2013 led to the tax burden of SMEs individual taxpayers becomes higher. Of the 1783 samples (SMEs individual taxpayers), there were 1247 sample have experienced loss. It was concluded that PP 46 Year 2013 led to a higher tax burden for SMES individual taxpayers; and (ii) PP 46 Year 2013 have contributed in increasing tax revenues and the number of SMEs taxpayers who pay taxes, but it is not significant.
Kinerja Bank Konvensional Pasca Spin Off Unit Usaha Syariah Atman Poerwokoesoemo
Jurnal Keuangan dan Perbankan Vol 12, No 2 (2016): Jurnal Keuangan dan Perbankan, Volume 12, No. 2, Juni 2016
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (789.359 KB) | DOI: 10.35384/jkp.v12i2.24

Abstract

In the last decade there are four conventional commercial banks succeeds spin off their Islamic Business Unit to become independent commercial Islamic banks. This research objective was to answer the question: do these conventional banks have a different financial performance (CAR, NPL, BOPO, ROA and LDR) between before and after they spin off its Islamic Business Units. This research using Difference Test succeeds to proof that there is difference between before and after they spin off its Islamic Business Unit among these four conventional banks. This research elaborates the financial performance difference using quarterly period of two years’ financial reports before and after spin off each. Hypothesis testing proofed that these five financial ratios shows difference performance between before and after.
Pengaruh Karakteristik Perusahaan dan Kepemilikan terhadap Utang Perusahaan Real Estat yang Terdaftar di Bursa Efek Indonesia Periode 2008 - 2013 Gunawan Gunawan
Jurnal Keuangan dan Perbankan Vol 12, No 2 (2016): Jurnal Keuangan dan Perbankan, Volume 12, No. 2, Juni 2016
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.457 KB) | DOI: 10.35384/jkp.v12i2.25

Abstract

This research was aimed to elaborate the influences of corporate and ownership characteristics (as independent variabels) to its debt decision (as dependent variabel). Corporate characteristic was measured by its tangible assets, growth opportunity and RoI as profitability, whilst ownership characteristic was measured by its managerial ownership. Debt decision was measured by debt ratio between interest bearing notes to total assets. 32 listed real estat companies in Indonesia Stock Exchange were as its research’ sampling, especially which categorized in sub-sector property and real estat. Eviews 8 was used as statistical tools to exercise the secondary data. Results of the research were tangible assets has significant (positive) impact while profitability has (negative) impact to debt decision. It was consistent with the hypothesis of the research which stated (real estat) corporate characteristic has a dominant proportion of tangible assets in term of real estat inventory, developed area, investment property and fixed assets. All of these kind of tangible assets have a capability in delivering significant profit. The research also proved that variabel of growth has (negative) not significant impact. Managerial ownership as ownership characteristic, has (significant) impact to debt decision.
Dampak Kecocokan Tugas dan Teknologi terhadap Kinerja Mahasiswa dan Dosen Akuntansi (Studi Implementasi Jurnal Elektronik) Dewi Kartika Sari
Jurnal Keuangan dan Perbankan Vol 12, No 2 (2016): Jurnal Keuangan dan Perbankan, Volume 12, No. 2, Juni 2016
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (738.913 KB) | DOI: 10.35384/jkp.v12i2.21

Abstract

This research aimed to examine the extent to which availability sources of electronic journals (technology) meet (fit) with the task (needs) of accounting students and lecturer. Using students and lecturer of Faculty of Economics and Business University of Indonesia (FEB-UI) as the sample, this research also will examine whether the fit between task and technology can affect the use (utilization) of these technologies, and how they affect individual performance. The research used survey methodology and Structural Equation Model as data analysis techniques. The results showed that the characteristic of technology affects the fit of the task in a positive and significant influence. The lack of compatibility between task and technology positively and significantly affect the use of technology. And lastly, the task-technology fit, and the use of technologies together affect individual performance

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