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Faktor-Faktor Yang Mempengaruhi Profitabilitas Perbankan Indonesia (Factors Affecting the Profitability of Indonesian Banking) 影响印度尼西亚银行业盈利能力的因素
Akutansi Bisnis & Manajemen ( ABM ) Pub Date : 2021-10-04 DOI: 10.35609/JABM.V28I2.911
Intan Anjeli Renta, Juliana Kadang
{"title":"Faktor-Faktor Yang Mempengaruhi Profitabilitas Perbankan Indonesia (Factors Affecting the Profitability of Indonesian Banking)","authors":"Intan Anjeli Renta, Juliana Kadang","doi":"10.35609/JABM.V28I2.911","DOIUrl":"https://doi.org/10.35609/JABM.V28I2.911","url":null,"abstract":"This study aims to analize the factors that affect the profitability of banks at state-owned banks and private foreign exchange banks listed on the IDX in 2015-2019. The factors used are liquidity, capital, credit risk, and operational efficiency. The analysis technique used is panel data regression with the Fixed Effect Model approach. The results showed that simultaneously liquidity, capital, credit risk and operational efficiency had a significant effect on profitability. then partially liquidity and capital do not have a significant effect on profitability, while credit risk and operational efficiency have a significant effect on profitability.","PeriodicalId":182443,"journal":{"name":"Akutansi Bisnis & Manajemen ( ABM )","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134087696","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}
引用次数: 0
Determinan Kepuasan Pengguna Sistem Informasi Akademik (Determinants of User Satisfaction with Academic Information Systems) 学术信息系统用户满意度的决定因素
Akutansi Bisnis & Manajemen ( ABM ) Pub Date : 2021-10-04 DOI: 10.35606/jabm.v28i2.931
Ali Lating, Fadil Abdullah Lating, Djoko Sugiono, Yuyuk Liana
{"title":"Determinan Kepuasan Pengguna Sistem Informasi Akademik (Determinants of User Satisfaction with Academic Information Systems)","authors":"Ali Lating, Fadil Abdullah Lating, Djoko Sugiono, Yuyuk Liana","doi":"10.35606/jabm.v28i2.931","DOIUrl":"https://doi.org/10.35606/jabm.v28i2.931","url":null,"abstract":"This study aims to analyze the factors that affect the satisfaction of users of academic information systems. The factors tested in this study were: system quality, information quality, and perceived usefulness. The research population is STIE Malangkuçeçwara students batch 2014, with a sample of 193 respondents as users of academic information systems. Data was collected using a questionnaire distributed through mass media (WhatsApp and Line). Data were analyzed using partial least squares. The results showed that the quality of information, system quality and perceived usefulness affect user satisfaction.","PeriodicalId":182443,"journal":{"name":"Akutansi Bisnis & Manajemen ( ABM )","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121557361","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}
引用次数: 0
Keterbacaan Catatan Atas Laporan Keuangan dan Dampak Audit (Readability over Financial Reporting Footnotes and Audit Outcomes) 审计(财务报告附注和审计结果的可读性)
Akutansi Bisnis & Manajemen ( ABM ) Pub Date : 2021-10-04 DOI: 10.35606/jabm.v28i2.930
Nadiah Bella Sagitarisma, R. E. Wijaya
{"title":"Keterbacaan Catatan Atas Laporan Keuangan dan Dampak Audit (Readability over Financial Reporting Footnotes and Audit Outcomes)","authors":"Nadiah Bella Sagitarisma, R. E. Wijaya","doi":"10.35606/jabm.v28i2.930","DOIUrl":"https://doi.org/10.35606/jabm.v28i2.930","url":null,"abstract":"This study aims to find out the relationship of readability over financial reporting footnotes and audit outcomes. Audit outcomes are projected by audit fees and audit report lag.  Researchers used data from the company's financial statements listed on IDX in 2015-2018. Researchers used purposive sampling. From the copying, researchers processed 184 company data. This study used the panel's data regression analysis method. Data processing uses Generalized - least - squares.  This research proves that the worse the readability, the lower the audit fee.  Meanwhile, the worse the readability, the more time it takes the auditor to carry out an examination of the financial statements. This phenomenon occurs because the condition of the readability of notes to financial statements in Indonesia is still at a low level.","PeriodicalId":182443,"journal":{"name":"Akutansi Bisnis & Manajemen ( ABM )","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129273102","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}
引用次数: 0
Koperasi Digital: Seberapa Penting dan Kesiapannya?
Akutansi Bisnis & Manajemen ( ABM ) Pub Date : 2021-10-04 DOI: 10.35606/jabm.v28i2.925
M. Susilawati
{"title":"Koperasi Digital: Seberapa Penting dan Kesiapannya?","authors":"M. Susilawati","doi":"10.35606/jabm.v28i2.925","DOIUrl":"https://doi.org/10.35606/jabm.v28i2.925","url":null,"abstract":"The purpose of this study was to examine how urgent and ready to digitize cooperatives during and through the covid-19 pandemic. Data was collected through literature study, interviews, focus group discussions, and observations. The object of the research is social capital in cooperatives in a number of districts/cities in NTT Province. The research method uses a qualitative approach through a case study. The result of this study is that the social capital of commitment as a healthy, independent, and contemporary cooperative is a stimulant towards the cooperatives digitization. Cooperative social capital from the cultural dimension of adaptation to digitalization still needs to be strengthened by literacy, preparation of resources supported by security of funds and data, and commitment.","PeriodicalId":182443,"journal":{"name":"Akutansi Bisnis & Manajemen ( ABM )","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128338614","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}
引用次数: 1
Implementasi Surat Keterangan Tidak Dipungut Atas Impor Kapal (Implementation of Certificate Not Collected on Ship Import)
Akutansi Bisnis & Manajemen ( ABM ) Pub Date : 2021-10-04 DOI: 10.35606/jabm.v28i2.923
Rodo Gokmatua Sidabalok, Suparna Wijaya
{"title":"Implementasi Surat Keterangan Tidak Dipungut Atas Impor Kapal (Implementation of Certificate Not Collected on Ship Import)","authors":"Rodo Gokmatua Sidabalok, Suparna Wijaya","doi":"10.35606/jabm.v28i2.923","DOIUrl":"https://doi.org/10.35606/jabm.v28i2.923","url":null,"abstract":"This study aims to analize the factors that affect the profitability of banks at state-owned banks and private foreign exchange banks listed on the IDX in 2015-2019. The factors used are liquidity, capital, credit risk, and operational efficiency. The analysis technique used is panel data regression with the Fixed Effect Model approach. The results showed that simultaneously liquidity, capital, credit risk and operational efficiency had a significant effect on profitability. then partially liquidity and capital do not have a significant effect on profitability, while credit risk and operational efficiency have a significant effect on profitability.","PeriodicalId":182443,"journal":{"name":"Akutansi Bisnis & Manajemen ( ABM )","volume":"59 6","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131727670","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}
引用次数: 0
PENGARUH PEMAKNAAN KERJA, INSENTIF DAN SISTEM PEMBAYARAN TERHADAP KINERJA MELALUI KEPUASAN KERJA 职业调整、激励和支付系统通过工作满意度对绩效的影响
Akutansi Bisnis & Manajemen ( ABM ) Pub Date : 2021-04-12 DOI: 10.35606/JABM.V28I1.809
A. Pramono, Sonhaji Sonhaji, Tachjudin Tachjudin
{"title":"PENGARUH PEMAKNAAN KERJA, INSENTIF DAN SISTEM PEMBAYARAN TERHADAP KINERJA MELALUI KEPUASAN KERJA","authors":"A. Pramono, Sonhaji Sonhaji, Tachjudin Tachjudin","doi":"10.35606/JABM.V28I1.809","DOIUrl":"https://doi.org/10.35606/JABM.V28I1.809","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh pemaknaan kerja, insentif dan sistem pembayaran terhadap kinerja melalui kepuasan kerja. Sampel penelitian sebanyak 85 perangkat desa di Kabupaten Pasuruan Jawa Timur. Data dikumpulkan melalui kuesioner dan dianalisis dengan menggunakan analisis jalur. Penelitian ini menemukan bahwa pemaknaan kerja dan sistem pembayaran memengaruhi kepuasan kerja perangkat desa sedangkan insentif tidak terbukti berpengaruh. Selanjutnya kepuasan kerja tidak terbukti  memengaruhi kinerja.  ","PeriodicalId":182443,"journal":{"name":"Akutansi Bisnis & Manajemen ( ABM )","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130885025","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}
引用次数: 0
PENGHINDARAN PAJAK: EFEK STRUKTUR KEPEMILIKAN ASING DAN PREFERENSI RISIKO CEO & CFO 避税:外国所有权结构和首席执行官风险偏好的影响
Akutansi Bisnis & Manajemen ( ABM ) Pub Date : 2021-04-02 DOI: 10.35606/JABM.V28I1.807
Dwi Bakti Kristyana Putri, T. Damayanti
{"title":"PENGHINDARAN PAJAK: EFEK STRUKTUR KEPEMILIKAN ASING DAN PREFERENSI RISIKO CEO & CFO","authors":"Dwi Bakti Kristyana Putri, T. Damayanti","doi":"10.35606/JABM.V28I1.807","DOIUrl":"https://doi.org/10.35606/JABM.V28I1.807","url":null,"abstract":"Realisasi penerimaan pajak tahun 2010-2018 belum bisa memenuhi target yang ditetapkan karena adanya indikasi wajib pajak melakukan tindakan meminimalkan beban pajak dengan memanfaatkan celah dan ambiguitas peraturan perpajakan. Berbagai faktor dapat mempengaruhi tindakan ini. Penelitian ini dilakukan untuk melihat pengaruh struktur kepemilikan asing dan preferensi risiko CEO&CFO terhadap tindakan penghindaran pajak pada perusahaan sektor manufaktur yang terdaftar di BEI periode tahun 2010-2018. Sampel didapatkan dengan menggunakan teknik purposive sampling dan diperoleh sebanyak 13 perusahaan yang menjadi sampel penelitian. Teknik analisis menggunakan analisis regresi data panel dengan bantuan program eviews. Hasil penelitian menemukan bahwa struktur kepemilikan asing dan preferensi risiko CEO&CFO berpengaruh negatif terhadap tindakan penghindaran pajak.","PeriodicalId":182443,"journal":{"name":"Akutansi Bisnis & Manajemen ( ABM )","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127805826","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}
引用次数: 0
ANALISIS PELAYANAN DAN HARGA TERHADAP KEPUASAN PELANGGAN PERUSAHAAN DAERAH AIR MINUM 服务分析和价格分析当地公司的客户满意度
Akutansi Bisnis & Manajemen ( ABM ) Pub Date : 2021-04-02 DOI: 10.35606/JABM.V28I1.804
E. Suganda
{"title":"ANALISIS PELAYANAN DAN HARGA TERHADAP KEPUASAN PELANGGAN PERUSAHAAN DAERAH AIR MINUM","authors":"E. Suganda","doi":"10.35606/JABM.V28I1.804","DOIUrl":"https://doi.org/10.35606/JABM.V28I1.804","url":null,"abstract":"Tujuan penelitian ini adalah untuk mengetahui pelayanan dan harga serta dampaknya terhadap kepuasan pelanggan Perusahaan Daerah Air Minum (PDAM) Cabang Parung Panjang Kabupaten Bogor. Populasi penelitian adalah pelanggan pada instansi tersebut sejumlah 12.524 orang dengan jumlah sampel sebanyak 100 orang yang dihitung menggunakan rumus Slovin. Pengumpulan data variabel yang diteliti menggunakan kuesioner dengan skala rating. Teknik analisis data menggunakan statistik deskriptif inferensial. Hasil penelitian menunjukkan: (1) Terdapat pengaruh positif dan signifikan pelayanan  terhadap kepuasan pelanggan, (2) Terdapat pengaruh positif dan signifikan harga  terhadap kepuasan pelanggan, dan (3) Terdapat pengaruh positif dan signifikan pelayanan dan harga  secara bersama-sama terhadap kepuasan pelanggan","PeriodicalId":182443,"journal":{"name":"Akutansi Bisnis & Manajemen ( ABM )","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130274831","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}
引用次数: 0
PENGARUH PENDAPATAN PEMBIAYAAN MURABAHAH DAN FDR TERHADAP PROFITABILITAS BANK BNI SYARI’AH MURABAHAH和FDR的资金收入对BNI shiari银行盈利能力的影响
Akutansi Bisnis & Manajemen ( ABM ) Pub Date : 2021-04-02 DOI: 10.35606/JABM.V28I1.808
Isdikah Nabila, D. Nurdiansyah
{"title":"PENGARUH PENDAPATAN PEMBIAYAAN MURABAHAH DAN FDR TERHADAP PROFITABILITAS BANK BNI SYARI’AH","authors":"Isdikah Nabila, D. Nurdiansyah","doi":"10.35606/JABM.V28I1.808","DOIUrl":"https://doi.org/10.35606/JABM.V28I1.808","url":null,"abstract":"Penelitian ini bertujuan untuk menguji serta menganalisis pengaruh antara Pendapatan Murabahah dan Financing to Deposit Ratio terhadap Return on Assets pada Bank BNI Syariah. Sumber data pada penelitian ini merupakan data sekunder berupa laporan keuangan yang diambil dari laman BNI Syariah secara triwulan pada tahun 2012-2019. Data tersebut diterbitkan pada laman www.bnisyariah.co.id. Data yang diperoleh sebanyak 32 pengamatan. Analisis akan dilakukan dengan menggunakan Analisis Regresi Linear Berganda dengan program SPSS. \u0000Hasil dari riset ini menunjukkan bahwa Pendapatan Murabahah memiliki pengaruh positif terhadap Return on Assets, sedangkan Financing to Deposit Ratio tidak berpengaruh terhadap Return on Assets.","PeriodicalId":182443,"journal":{"name":"Akutansi Bisnis & Manajemen ( ABM )","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129914909","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}
引用次数: 0
ANALISIS PERBANDINGAN METODE PERHITUNGAN PPh 21 PADA KARYAWAN PT ISTAKA KARYA (PERSERO) 本项目PT ISTAKA员工PPh 21计算方法比较分析(PERSERO)
Akutansi Bisnis & Manajemen ( ABM ) Pub Date : 2021-04-02 DOI: 10.35606/JABM.V28I1.810
R. Baso, M. Misbah, S. Sumarni
{"title":"ANALISIS PERBANDINGAN METODE PERHITUNGAN PPh 21 PADA KARYAWAN PT ISTAKA KARYA (PERSERO)","authors":"R. Baso, M. Misbah, S. Sumarni","doi":"10.35606/JABM.V28I1.810","DOIUrl":"https://doi.org/10.35606/JABM.V28I1.810","url":null,"abstract":"Tujuan penelitian ini adalah untuk mengetahui perbandingan penggunaan perhitungan metode net basis dan metode gross up dalam menghitung PPh 21 pada Karyawan PT Istaka Karya (Persero). Penelitian ini menggunakan penelitian kuantitatif dengan menggunakan teknik analisis deskriptif komparatif. Obyek penelitian pada PT Istaka Karya (Persero). Hasil penelitian menunjukan bahwa perhitungan PPh 21 PT Istaka Karya (Persero) menggunakan metode gross, yaitu karyawan menanggung sendiri PPh 21. Metode yang paling efisien yang digunakan dalam menghitung PPh 21 PT Istaka Karya (Persero) dari ke tiga metode yang dibandingkan yaitu metode gross up karena menguntungkan kedua belah pihak yaitu karyawan dan juga perusahaan. Tetapi jika dilihat pada sisi nominal pajak lebih kecil jika perusahaan menggunakan metode net basis.","PeriodicalId":182443,"journal":{"name":"Akutansi Bisnis & Manajemen ( ABM )","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121359598","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}
引用次数: 1
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