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Contact Name
Dikdik Saleh Sadikin
Contact Email
dikdik.sadikin@ibs.ac.id
Phone
+628122157012
Journal Mail Official
dikdik.sadikin@ibs.ac.id
Editorial Address
Jalan Kemang Raya 35 Jakarta Selatan 12730
Location
Kota adm. jakarta selatan,
Dki jakarta
INDONESIA
Jurnal Keuangan dan Perbankan
ISSN : 18299865     EISSN : 2579485X     DOI : http://dx.doi.org/10.35384/jkp.v18i1.327
Core Subject : Economy, Social,
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
Articles 5 Documents
Search results for , issue "Vol 14, No 1 (2017): Jurnal Keuangan dan Perbankan, Volume 14 No.1, Desember 2017" : 5 Documents clear
Analisis Faktor-Faktor yang Mempengaruhi Terjadinya Kecenderungan Kecurangan (Fraud) di Sektor Pemerintah (Studi pada Pegawai Keuangan Pemerintah Kabupaten Banyuwangi) Dini Eka Permatasari; Taufik Kurrohman; Kartika Kartika
Jurnal Keuangan dan Perbankan Vol 14, No 1 (2017): Jurnal Keuangan dan Perbankan, Volume 14 No.1, Desember 2017
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.136 KB) | DOI: 10.35384/jkp.v14i1.71

Abstract

This study aims to investigate perceptions of financial officers regarding the effectiveness of internal control systems, compensation allegiance, organizational culture, unethical behavior, leadership style, law enforcement, and information asymmetry against fraud incidents in the governmental sector. This research is using purposive sampling method. Data are collected by questionnaires. Respondents of this study are 32 financial officers in the Government of Banyuwangi Regency. Hypotheses are tested by using multiple linear regression. The result shows that there is no effect of the effectiveness of internal control system, compensation and information asymmetry to fraud on the financial officers of the Government of Banyuwangi Regency. Organizational culture, leadership style, and law enforcement have the negative effect of fraud on financial officers of Banyuwangi Regency Government. Unethical behavior has the positive effect on the tendency of fraud on the financial officers of the Government of Banyuwangi Regency.
Persepsi Kualitas dan Performa Sistem Aplikasi Akuntansi MYOB pada Pengguna Level Dasar Septian Bayu Kristanto; Carlin Windyan
Jurnal Keuangan dan Perbankan Vol 14, No 1 (2017): Jurnal Keuangan dan Perbankan, Volume 14 No.1, Desember 2017
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (404.075 KB) | DOI: 10.35384/jkp.v14i1.67

Abstract

The purpose of this study want to examine the effect of System Quality on Service Quality, System Quality to Work Performance, and Service Quality to Work Performance. The object in this research is MYOB accounting software. The data gathered from questionnaires in 2 types, physicals (paper) and online (using Google form). From 315 questionnaires distributed consisted of 194 respondents through online, and 116 respondents through the paper form. All the questionnaires are returned. The obtained data were analyzed using structural equation modeling. The result of data analysis showed that the System Quality has positive significant effect on the Service Quality, Service Quality has positive significant effect on Work Performance, and System Quality has positive significant effect on Work Performance. The overall result indicates that MYOB has a good quality and related to user performance. Specifically, the user refers to the basic user, which is a university student.
Analisis Kelayakan Anggaran Investasi Teknologi Informasi dengan Analisis Cost Benefit Fajar Hertingkir; Deni Wardani
Jurnal Keuangan dan Perbankan Vol 14, No 1 (2017): Jurnal Keuangan dan Perbankan, Volume 14 No.1, Desember 2017
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (563.544 KB) | DOI: 10.35384/jkp.v14i1.68

Abstract

Analysis of costs and benefits is an instrument for assessing whether a project is feasible to be implemented or not. STIE IBS is currently developing a new system so that services to students can be better. Projects currently under consideration is a system of academic information system and internet connection. Both of these investment projects will be assessed each of its cost-benefit. The assessment results in the form of recommendations to the interested parties concerning which projects should be built first. This study uses cost-benefit analysis combined with analysis of cost budgeting. The implementation of this study begins by analyzing the existing projects in the information technology department to analyze the cost-benefit obtained from each of these projects, then do the calculations the difference between the benefits gained by the investment budget has been budgeted at the beginning. The analysis showed that the two investment projects in the budget it is worth the investment benefit, in other words, the technology field is greater than the costs. From both of those project, the procurement of Internet connection is recommended for doing first
Pengaruh Size, Profitability, dan Liquidity terhadap Effective Tax Rates (ETR) Bank Devisa Periode 2010 – 2014 Amanda Nur Putri; Gunawan Gunawan
Jurnal Keuangan dan Perbankan Vol 14, No 1 (2017): Jurnal Keuangan dan Perbankan, Volume 14 No.1, Desember 2017
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.28 KB) | DOI: 10.35384/jkp.v14i1.69

Abstract

The purpose of this study is to empirically examine whether the included size, profitability, and liquidity affect the effective tax rate (ETR) in foreign exchange bank listed in Indonesia Stock Exchange. Population taken as the object of observation is 20 foreign exchange bank listed on Indonesia Stock Exchange in the period 2010-2014. Determination of the sample was made by applying purposive sampling method and obtain a sample of 13 foreign exchange bank based on certain criteria. The dependent variable is effective tax rate (ETR). The independent variables are size, Profitability, and Liquidity.The results showed that the size and profitability negative significant effect on the effective tax rate. While liquidity does not significantly influence the effective tax rate. Empirical result of this study has implication for The Big size of the bank can use tax planning to reduces effective tax rate (ETR).
Pengungkapan Tanggung Jawab Sosial Perusahaan dan Economic Value Added: Peranan Moderasi Kepemilikan Keluarga dan CSR Award Herni Kurniawati; Yvonne Augustine Sudibyo
Jurnal Keuangan dan Perbankan Vol 14, No 1 (2017): Jurnal Keuangan dan Perbankan, Volume 14 No.1, Desember 2017
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (768.268 KB) | DOI: 10.35384/jkp.v14i1.70

Abstract

The aim of this research was to create an index of corporate social responsibility disclosure based on SDGs and to see its impact on corporate economic value added with family companies and CSR rewards as a moderating variable. This research is a causal research to examine the influence of corporate social responsibility disclosure to economic value added which is moderated by family company characteristic and CSR award in manufacturing company listed in Indonesia Stock Exchange. The disclosure of corporate social responsibility based on the global standards of SDGs shows that there is no added value for companies reporting their social responsibilities despite being moderated by family firms and Corporate Social Responsibility Award received by companies.From the result of the research, it can be concluded that companies in Indonesia whether it is manufacturing or non-manufacturing whose operations give effect to the surrounding environment, better implement the SDGs as a global standard in expressing social responsibility activities to attract investors, especially foreign investors (European countries). The reason is that companies in European countries already widely apply the SDGs as a global standard in reporting its social responsibility. This is in line with the UN decision to implement SDGs as a standard of social responsibility reporting for companies in developed and developing countries which took effect from 2015 ago.

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