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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 96 Documents
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Determinan Kepatuhan Pajak Janti Saragih
Jurnal Keuangan dan Perbankan Vol 11, No 1 (2014): Jurnal Keuangan dan Perbankan, Volume 11 No. 1, Desember 2014
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (516.266 KB) | DOI: 10.35384/jkp.v11i1.95

Abstract

This study aims to obtain new empirical evidence regarding: (1) the factors that affect tax compliance, and (2) differences in tax compliance based on: the type of taxpayer, classification and sources of income. This study uses cross section data period 2001-2011 obtained through field research in one of the Regional Office of Directorate General of Taxation and is estimated using Ordinary Least Square method approach Newey West. The results showed that the amount of income, income taxes, penalties, the probability of an audit, the audit frequency and experience to fill the SPT either individually or jointly significant positive effect on tax compliance. Through testing different between groups, corporate taxpayers are relatively more adherent than an individual, a high-income taxpayer, more obedient than the relatively low-income taxpayers, taxpayers operating in the service sector, relatively less adherent than taxpayers operating in the trade sector, while taxpayers operating in the industrial sector, relatively more adherent than taxpayers operating in the trade sector
Analisis Pengungkapan Sustainable Finance dan Green Financing Perbankan di Indonesia Elfady Krisna Bayu; Nova Novita
Jurnal Keuangan dan Perbankan Vol 18, No 2 (2022): Jurnal Keuangan Dan Perbankan, Volume 18 No. 2, Juni 2022
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.38 KB) | DOI: 10.35384/jkp.v18i2.332

Abstract

Penelitian ini bertujuan untuk menganalisis Pengungkapan Sustainable Finance dan Green Financing Perbankan di Indonesia. Sampel dalam penelitian terdapat 15 Bank yang telah melaporkan Sustainability Report pada periode tahun 2017 – 2020. Metode yang digunakan adalah content analysis berupa checklist yang dibuat sesuai dengan POJK No.51/pojk.03/2017, Data yang digunakan merupakan data sekunder yang diambil dari website setiap bank yang melaporkan Sustainability Report. Hasil dalam penelitian ini menunjukkan bahwa pengungkapan Sustainable Finance dan Green Financing Perbankan di Indonesia masih tergolong rendah.
Faktor-Faktor yang Mempengaruhi Sisa Hasil Usaha Koperasi Syariah Masjid di Bandung Nafisah Yuliani; Roosdiana Roosdiana; Siti Aisyah
Jurnal Keuangan dan Perbankan Vol 13, No 2 (2017): Jurnal Keuangan dan Perbankan Volume 13, No. 2, Juni 2017
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1003.779 KB) | DOI: 10.35384/jkp.v13i2.50

Abstract

The purpose of this research is (1) to identify the factors that influence the rest of the result of sharia mosque cooperative business in Bandung, (2) To describe the implementation of sharia system to acquire SHU in sharia cooperative mosque in Bandung. The object of research is ten sharia co-operative mosque in Bandung which already have legal body and active in its operational activity. The research variables consist of independent variables (X1: number of cooperative members, X2: business volume, X3: amount of deposits, X4: total debt) and dependent variable (residual result of SHU). Sharia cooperative performance is measured by: Capital Ratio, Efficiency Ratio, Liquidity Ratio, Independence Rate Ratio and Cooperative Growth followed by regression and correlation analysis between independent and dependent variable. Quantitative performance analysis results show the average capital ratio, efficiency ratio, profitability, service operational independence from 2010 to 2012 increased. The liquidity ratio shows the capability of the sharia mosque cooperative in fulfilling its short-term obligations in 2010-2011 just in time. The results showed that business volume factors (X2) and the amount of debt (X4) had a dominant influence in SHU formation in Shariah cooperative mosque in Bandung City. Implementation of Sharia System on the acquisition of SHU in Sharia Cooperative Mosque in Bandung City has shown complied with the calculation of sharia pattern in accordance with the Decree of State Minister of Cooperatives and Small and Medium Business Dam. 91 /KEP / M.KUKM / IX / 2004. Sharia co-operative mosque in Bandung city applies instrument in developing people economy through syariah financing instrument in the form of mudharabah, murabahah instrument, musyarakah instrument, giving training on syariah cooperative, sacrificial saving, holiday saving, service.
Pengaruh Pengungkapan Corporate Social Responsibility (CSR) dan Kinerja Keuangan Perusahaan terhadap Cumulative Abnormal Return (CAR) (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2011) Restu Cinthya Ayu; Istianingsih Sastrodiharjo
Jurnal Keuangan dan Perbankan Vol 11, No 2 (2015): Jurnal Keuangan dan Perbankan, Volume 11 No. 2, Juni 2015
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.85 KB) | DOI: 10.35384/jkp.v11i2.181

Abstract

This study aims to examine the influence of corporate social responsibility disclosure and financial performance of the company to the cumulative abnormal return (CAR). The disclosure of social responsibility will be measured by Corporate Social Disclosure Index (CSDI), the financial performance is proxied to the return on equity (ROE), and the cumulative abnormal return (CAR) is a Cumulative Stock Return from April 2011 until March 2013. The analyzed database is a secondary database, which in time series form of manufacturing company in period year from 2010 until 2011. The result of statistical test shows that the corporate social responsibility has a positive and significant impact on ROE, and also ROE have positive effect on Cumulative Abnormal Return (CAR). But, the influence of corporate social responsibility to the cumulative abnormal return (ROE) is rejected.
Intellectual Capital terhadap Technical, Allocative, dan Cost Efficiencies Sektor Perbankan di Indonesia Aviscenna Ramadhany; Nova Novita
Jurnal Keuangan dan Perbankan Vol 17, No 2 (2021): Jurnal Keuangan Dan Perbankan, Volume 17 No. 2, Juni 2021
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.171 KB) | DOI: 10.35384/jkp.v17i2.323

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Intellectual Capital (IC) terhadap Technical, Allocative dan Cost Efficiencies perbankan di Indonesia yang terdaftar di Bursa Efek Indonesia periode 2015-2019 dengan Rasio Kecukupan Modal, Tingkat Diversifikasi Pendapatan Bank, dan Ukuran Bank sebagai variabel kontrol. Penggunaan metode Purposive Sampling dalamipemilihan sampel menghasilkan sampel yang terdiri dari 36 Bank yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Data diperoleh dari data sekunder laporan tahunan perbankan periode 2015-2019. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hipotesis dalam penelitian ini didasarkan pada penelitian terdahulu dan teori pendukung lainnya. Hasil penelitian ini memberikan bukti bahwa IC berpengaruh positif terhadap Technical Efficiency, namun berpengaruh negatif terhadap Allocative dan Cost Efficiencies. Berdasarkan hasil penelitian ini, salah satu saran peneliti kepada pihak manajerial bank adalah untuk meningkatkan tata kelola perusahaan yang baik (Good Corporate Governance) terutama untuk aspek Akuntabilitas dan Tanggung Jawab agar bank mampu memaksimalkan dan memanfaatkan IC yang dimiliki demi mencapai tingkat penyaluran kredit dan asset produktif, dan target-target bank lainnya yang diharapkan.
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.
Faktor Internal dan Eksternal Minat Berwirausaha dan Keberhasilan Usaha pada UMKM di Surabaya Nagel P. Julius F.; Ani Suhartatik
Jurnal Keuangan dan Perbankan Vol 15, No 1 (2018): Jurnal Keuangan Dan Perbankan, Volume 15 No. 1, Desember 2018
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (685.292 KB) | DOI: 10.35384/jkp.v15i1.164

Abstract

This study aims to examine the influence of internal and external factors on entrepreneurial interest and business success at MSMEs in Surabaya. This type of research is causal research. The sample of this study amounted to 300 people using purposive sampling techniques. The data analysis technique used is Struc-tural Equation Modeling (SEM). The results show that internal and external factors have a significant ef-fect on entrepreneurial interest and business success and entrepreneurial interest affects business success. From these results, it is known that to increase interest in entrepreneurship, the most appropriate way is to increase the internal and external factors of MSME in Surabaya. Meanwhile, to increase business success, the most appropriate way is to increase MSME entrepreneurship interests in Surabaya.
Analisis Kecukupan Modal, Tingkat Efisiensi, Likuiditas dan Inflasi Terhadap Profitabilitas pada bank umum Syariah periode 2012 - 2016 Syauqi Antar Rabbani; Subarjo Joyosumarto
Jurnal Keuangan dan Perbankan Vol 16, No 2 (2020): Jurnal Keuangan Dan Perbankan, Volume 16 No. 2, Juni 2020
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (399.012 KB) | DOI: 10.35384/jkp.v16i2.314

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh kecukupan modal, tingkat efisiensi, likuiditas dan inflasi terhadap Profitabilitas pada Bank Umum Syariah. Populasi dalam penelitian ini adalah keseluruhan bank umum Syariah di Indonesia dari periode tahun 2012-2016. Setelah melewati Purposive sampling, terdapat 11 Bank Umum syariah yang memenuhi syarat. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari Publikasi Laporan Keuangan triwulan dari masing-masing Bank Umum Syariah periode 2012-2016. Metode yang digunakan dalam penelitian ini adalah analisis regresi linear berganda, serta diolah menggunakan Eviews 9. Hasil penelitian ini menunjukan kecukupan modal dan tingkat efisiensi berpengaruh terhadap Profitabilitas, sedangkan likuiditas dan inflasi tidak memiliki pengaruh terhadap profitabilitas bank umum syariah.
Strategi Diversifikasi, Transfer Pricing dan Beban Pajak Andy Ardianto; Dyna Rachmawati
Jurnal Keuangan dan Perbankan Vol 14, No 2 (2018): Jurnal Keuangan dan Perbankan, Volume 14 No. 2, Juni 2018
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.651 KB) | DOI: 10.35384/jkp.v14i2.126

Abstract

This research aims to investigate the effect of diversification strategy and transfer pricing to the corporate tax burden. The independent variables are diversification strategy and transfer pricing as well as the dependent variable is corporate tax expense. The control variables are corporate size, debt to equity ratio (DER), and return on assets (ROA). The research object is listed manufacturing companies from the year 2014-2015. This research used multiple regression analysis, with the following results: Diversification strategy and transfer pricing have a negative impact on the corporate tax expense. The corporate size has no effect, while DER and ROA influence the corporate tax expense. This research also provides an additional test that confirms the results of the main tests
Faktor-faktor yang Mempengaruhi Audit Delay pada Industri Perbankan di Indonesia Tahun 2012-2016 Lidya Elma Akbar; Muhammad Yusuf
Jurnal Keuangan dan Perbankan Vol 15, No 2 (2019): Jurnal Keuangan Dan Perbankan, Volume 15 No. 2, Juni 2019
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.31 KB) | DOI: 10.35384/jkp.v15i2.305

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh ukuran perusahaan, solvabilitas, reputasi KAP, dan profitabilitas terhadap audit delay. Adapun rumusan masalah dalam penelitian ini adalah apakah ukuran perusahaan, solvabilitas, reputasi KAP, dan profitabilitas berpengaruh terhadap audit delay pada industri perbankan di Indonesia periode 2012-2016. Penelitian ini menggunakan jenis penelitian deskriptif kuantitatif dan menggunakan alat analisis E-views 9.0. Jumlah populasi dalam penelitian ini sebanyak 41 bank konvensional yang terdaftar di Bursa Efek Indonesia dari tahun 2012 sampai 2016, dan 26 digunakan sebagai sampel, dengan menggunakan teknik purposive sampling.Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh positif dan signifikan terhadap audit delay sementara Solvabilitas, reputasi KAP, dan profitabilitas tidak berpengaruh signifikan terhadap audit delay pada bank umum konvensional buku 3 dan 4 di Indonesia. Saran yang mewakili industri perbankan yaitu perusahaan mementingkan antara kapabilitas auditor dan kompleksitas manajemen perusahaan yang diaudit.

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