Jurnal Keuangan dan Perbankan (KEBAN)最新文献

The Effects Of Financial performance and Institutional Ownership On The Stock Price of Mining Company In Indonesia Stock Exchange (IDX) Year 2016-2020 2016-2020年印尼证券交易所(IDX)矿业公司财务绩效和机构持股对股价的影响

Jurnal Keuangan dan Perbankan (KEBAN) Pub Date : 2022-12-29 DOI: 10.30656/jkk.v2i1.5909

E. Harinurdin

{"title":"The Effects Of Financial performance and Institutional Ownership On The Stock Price of Mining Company In Indonesia Stock Exchange (IDX) Year 2016-2020","authors":"E. Harinurdin","doi":"10.30656/jkk.v2i1.5909","DOIUrl":"https://doi.org/10.30656/jkk.v2i1.5909","url":null,"abstract":"This study aims to determine how the influence of company financial performance and institutional ownership on stock prices. The population in this study were mining companies listed on the Indonesia Stock Exchange, namely PT Adaro Energy Tbk, PT Aneka Tambang Tbk, and PT Bukit Asam Tbk during the 2016-2020 period. The independent variables in this study are institutional ownership, and financial performance as proxied by Earning Per Share, Price Earning Ratio, Price to Book Value, Dividend Per Share and the dependent variable in the study is stock price. The research sample was taken by purposive sampling method, namely based on 3 predetermined criteria, a sample of 3 companies was obtained. The method of analysis used in this study is multiple regression models. The data used in this study are data taken from the IDX financial statements, especially in the mining industry namely PT Adaro Energy Tbk, PT Aneka Tambang Tbk, and PT Bukit Asam Tbk during the 2016-2020 period. The results of this study indicate that Price Earning Ratio has a positive effect on stock prices. Meanwhile, Earning Per Share, Price to Book Value, Dividend Per Share, and Institutional Ownership have no significant effect on stock prices.","PeriodicalId":416382,"journal":{"name":"Jurnal Keuangan dan Perbankan (KEBAN)","volume":"117 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114010288","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

Financial Distress: Implications of Cash Ratio, Total Debt To Equity Ratio, And Return On Asset 财务困境:现金比率、总负债与权益比率及资产报酬率的影响

Jurnal Keuangan dan Perbankan (KEBAN) Pub Date : 2022-12-29 DOI: 10.30656/jkk.v2i1.5860

Sukirno

引用次数: 0

The Role of Tax Extension Officers in Optimizing Tax Compliance with Representative Offices 税务推广员在优化代表处税务合规中的作用

Jurnal Keuangan dan Perbankan (KEBAN) Pub Date : 2022-12-19 DOI: 10.30656/jkk.v2i1.5797

S. Wahyudi

{"title":"The Role of Tax Extension Officers in Optimizing Tax Compliance with Representative Offices","authors":"S. Wahyudi","doi":"10.30656/jkk.v2i1.5797","DOIUrl":"https://doi.org/10.30656/jkk.v2i1.5797","url":null,"abstract":"The debate over the taxation aspect of the Foreign Trade Representative Office (KPDA), especially PPh Article 15, seems to be protracted and will never be finished. Meanwhile, according to the PPh and P3B Laws, KPDAs have fulfilled subjective requirements when they have or occupy an office address where the term establishment still includes a place of management.It is common for a KPDA to carry out marketing activities in the form of product promotion which is carried out continuously for the benefit of the Head Office which is proven to be able to increase and earn export earnings to Indonesia, so that the income is subject to tax in other countries or source countries (Indonesia). only as big as the share of profit that is considered to come from KPDA.The term activities that are purely auxiliary in nature which are additional activities to facilitate essential and significant activities is often the root of the problem so that the KPDA has the right not to pay Article 15 PPh.This study aims to see how the Income Tax Law and P3B regulate income from KPDA, especially business activities that are \"only\". Isn't it clear that supporting activities are only carrying out indoor activities, namely activities that are not related to other parties or outside parties, so that it can be said that they do not carry out business communications with other parties. The research concluded that the KPDA is required to make PPh payments for its activities either through corporate income tax funds or Article 15 PPh, if the KPDA has an office address as a place of management and conducts business activities with other parties","PeriodicalId":416382,"journal":{"name":"Jurnal Keuangan dan Perbankan (KEBAN)","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125219954","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

Students' Interest in Using the Quick Response Code Indonesian Standard Payment System for Vocational Education Program Students Serang Raya University 学生对使用快速反应码印尼标准支付系统的兴趣为雪朗拉雅大学的职业教育课程学生

Jurnal Keuangan dan Perbankan (KEBAN) Pub Date : 2022-12-19 DOI: 10.30656/jkk.v2i1.5846

Muhamad Radho, Novia Indah Lestari

{"title":"Students' Interest in Using the Quick Response Code Indonesian Standard Payment System for Vocational Education Program Students Serang Raya University","authors":"Muhamad Radho, Novia Indah Lestari","doi":"10.30656/jkk.v2i1.5846","DOIUrl":"https://doi.org/10.30656/jkk.v2i1.5846","url":null,"abstract":"The millennial generation is a generation that demands all aspects of their lives, including transactions. The cashless lifestyle is increasingly mushrooming in the midst of Indonesian society, especially the millennial generation. This study aims to determine the interest of students in using the Quick Response Code Indonesian Standart (QRIS) payment system for UNSERA Vocational Education Program students. The object of this study is students of the UNSERA Vocational Education Program using quantitative research methods and this type of research uses descriptive statistics. The population in this study was 103 people, and a sample of 82 people was taken using random sampling techniques. Analyze data by using descriptive statistics. In this study, the quantitative analysis method used was analysis using Microsoft Excel. The results of the research that the majority of vocational education program students have an interest in using QRIS payment technology such as Gopay, Shopeepay, Dana, Ovo, etc. Because in its use QRIS is very easy and safe in making payments through any merchant in one QR Code and this is the biggest financial breakthrough in Indonesia today. The benefits of this research for the millennial generation are expected to be able to understand digital payments using standardized payment QR codes, as well as become endorsers in voicing QRIS to the wider community.","PeriodicalId":416382,"journal":{"name":"Jurnal Keuangan dan Perbankan (KEBAN)","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133797509","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

Sharia Bank Credit Management In Entrepreneurship 创业中的伊斯兰银行信贷管理

Jurnal Keuangan dan Perbankan (KEBAN) Pub Date : 2022-12-17 DOI: 10.30656/jkk.v2i1.5829

S. Sutikno, Muhamad Suhaemi, Muhammad Irsad Ariffin

引用次数: 0

Use of Digital Banking in Improving Services at Banks 利用数字银行改善银行服务

Jurnal Keuangan dan Perbankan (KEBAN) Pub Date : 2022-06-18 DOI: 10.30656/jkk.v1i2.4862

Doni Marlius

引用次数: 1

Analysis Of Interest Rate Through Credit Channel And The Amount Of The Money Circulation On Indonesian Economic Growth 2005 – 2019 信贷渠道利率与货币流通量对印尼经济增长的影响分析

Jurnal Keuangan dan Perbankan (KEBAN) Pub Date : 2022-06-12 DOI: 10.30656/jkk.v1i2.4821

Al Afdol, M. Mardiana, Any Widayatsar

{"title":"Analysis Of Interest Rate Through Credit Channel And The Amount Of The Money Circulation On Indonesian Economic Growth 2005 – 2019","authors":"Al Afdol, M. Mardiana, Any Widayatsar","doi":"10.30656/jkk.v1i2.4821","DOIUrl":"https://doi.org/10.30656/jkk.v1i2.4821","url":null,"abstract":"The purpose of this study was to analyze the relationship between Interest Rates Through Credit Channels and the Money Supply on Indonesia's Economic Growth. The data used in this study is time series data from 2005 to 2019, sourced from Bank Indonesia (BI) and the Central Statistics Agency (BPS). The analytical method used in this study is Vector Autoregression (VAR) using the Eviews version 10.0 computer application program. The results show that interest rates have a negative and significant effect on lending in the short term, lending as a variable connecting interest rates has a positive and significant effect on economic growth, both in the short and long term. The banking credit variable has a significant effect on the money supply in the long term, while the money supply in both the short and long term has a negative effect on economic growth. The results of the Granger causality test show that there is a one-way causal relationship between interest rates and bank credit in Indonesia, interest rates with economic growth if we use 10% and a one-way relationship between bank credit and the money supply.","PeriodicalId":416382,"journal":{"name":"Jurnal Keuangan dan Perbankan (KEBAN)","volume":"10 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126318088","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

The Impact of Leverage, Managerial Ownership, and Capital Intensity on Tax Avoidance 杠杆、管理层持股和资本密集度对避税的影响

Jurnal Keuangan dan Perbankan (KEBAN) Pub Date : 2022-02-18 DOI: 10.30656/jkk.v1i2.4490

Lulu Nailufaroh, Neneng Sri Suprihatin, Nikke Yusnita Mahardini

引用次数: 0

The Influence Of Company Growth, Return On Asset (ROA), Leverage And Audit Opinion In The Previous Year On Acceptance Of Going Concern Audit Opinions (In Property and Real Estate Sub-Sector Companies Listed on the Indonesia Stock Exchange 2013-2017) 公司成长性、资产收益率(ROA)、杠杆率和上一年度审计意见对接受持续经营审计意见的影响(以2013-2017年印尼证券交易所房地产板块上市公司为例)

Jurnal Keuangan dan Perbankan (KEBAN) Pub Date : 2022-02-14 DOI: 10.30656/jkk.v1i2.4459

Kimsen Kimsen, Januar Eky Pambudi, Sustari Alamsyah, K. Komariah

引用次数: 0

The Effect of Loan To Deposit Ratio, Net Profit Margin, And Return On Equity, On Stock Returns And Exchange Rates As Moderating Variables In The Banking Sub-Sector On The Southeast Asian Stock Exchange 存贷比、净利润率和净资产收益率对股票收益和汇率的影响:东南亚证券交易所银行板块的调节变量

Jurnal Keuangan dan Perbankan (KEBAN) Pub Date : 2022-01-07 DOI: 10.30656/jkk.v1i2.4002

D. Sunaryo, Yoga Adiyanto, Halimatu Sa’diyah

{"title":"The Effect of Loan To Deposit Ratio, Net Profit Margin, And Return On Equity, On Stock Returns And Exchange Rates As Moderating Variables In The Banking Sub-Sector On The Southeast Asian Stock Exchange","authors":"D. Sunaryo, Yoga Adiyanto, Halimatu Sa’diyah","doi":"10.30656/jkk.v1i2.4002","DOIUrl":"https://doi.org/10.30656/jkk.v1i2.4002","url":null,"abstract":"This study aims to determine the effect of Loan to Deposit Ratio, Net Profit Margin and Return on Equty on stock returns with Exchange Rate as a moderating variable. This research uses the object of the banking sub-sector companies in Southeast Asia for the period 2012-2019. The data collected is secondary data with the documentation method in the form of the company's annual report. The analytical tool used to test the hypothesis is IBM SPPS V21. The sampling method used in this study used the Purposive Sampling Technique and obtained 10 companies with a sample of 80 sample data. The analytical techniques used are descriptive statistical analysis, classical assumption test, moderated regression analysis (MRA), multiple linear regression, partial test (t test), and simultaneous test (f test). The results of this study partially conclude that Loan To Deposit Ratio (LDR) has no significant effect on Stock Return, Net Profit Margin (NPM) has no significant effect on Stock Return, and Return On Equity (ROE) has no significant effect on Stock Return. The results of the study simultaneously showed that the Fcount value was 2.891 and Ftable 2.85, meaning that Fcount > Ftable or a significance value of 0.048 <0.05. Thus, Loan To Deposit Ratio (LDR), Net Profit Margin (NPM), and Return On Equity (ROE) simultaneously have a significant effect on Stock Return. The results of the Moderated Regression analysis (MRA) research show that the exchange rate does not moderate the Loan To Deposit Ratio (LDR) on stock returns, and the exchange rate does not moderate the net profit margin (NPM) on stock returns, the exchange rate does not moderate the return on equity (ROE). to Stock Return.","PeriodicalId":416382,"journal":{"name":"Jurnal Keuangan dan Perbankan (KEBAN)","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122311434","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