Jurnal Ilmu Keuangan dan Perbankan (JIKA) https://ojs.unikom.ac.id/index.php/jika <table style="height: 464px;" width="703"> <tbody> <tr> <td align="left" valign="top"> <p>&nbsp;</p> </td> <td style="width: 50px;"><img src="/public/site/images/arjuna/1._Cover_JIKA_10_.1_.jpg" width="254" height="359"></td> <td align="left" valign="top"> <p><strong>Jurnal Ilmu Keuangan dan Perbankan (JIKA)&nbsp;</strong>is an academic journal published two times annually&nbsp; (December - June) by the Program of Finance and&nbsp; Banking (Program Studi Keuangan dan Perbankan,&nbsp; Fakultas Ekonomi dan Bisnis) Universitas Komputer&nbsp; Indonesia.</p> <p>This journal publishes original researches in multi concepts, theories, perspectives, paradigms, and methodologies on Finance, Banking and Financial&nbsp; Institutions.</p> <p>Specific topics of interest include (but are not confined&nbsp; to):</p> <ol> <li class="show">Finance</li> <li class="show">Banking Management</li> <li class="show">Management Accounting</li> <li class="show">Business Economics</li> <li class="show">Cooperative Management</li> <li class="show">Insurance Management</li> <li class="show">Other Financial Institutions Management</li> <li class="show">Financial Technology</li> </ol> <p><em>&nbsp;</em><a href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;1546917012&amp;1&amp;&amp;" target="_blank" rel="noopener">E-ISSN:&nbsp;2655-9234</a></p> <p>&nbsp;<a href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;1428994073&amp;1&amp;&amp;" target="_blank" rel="noopener">P-ISSN:&nbsp;2089-2845</a></p> </td> </tr> </tbody> </table> <p>Any submitted paper will be reviewed by reviewers. The review process employs a double-blind review that the reviewer does not know the identity of the author, and the author does not know the identity of the reviewers.</p> <p><strong>Jurnal Ilmu Keuangan dan Perbankan (JIKA)&nbsp;</strong>indexed by:</p> <p><a href="https://doaj.org/search/journals?ref=homepage-box&amp;source=%7B%22query%22%3A%7B%22query_string%22%3A%7B%22query%22%3A%22JIKA%22%2C%22default_operator%22%3A%22AND%22%7D%7D%7D" target="_blank" rel="noopener"><img src="/public/site/images/arjuna/DOAJ_Logo2.png" width="272" height="78"></a><a href="https://scholar.google.co.id/citations?user=v7C80LEAAAAJ&amp;hl=en&amp;authuser=2" target="_blank" rel="noopener"><img src="/public/site/images/arjuna/googlescholar11.png"></a><a href="http://garuda.ristekdikti.go.id/journal/view/14051" target="_blank" rel="noopener"><img src="/public/site/images/arjuna/Garuda.png"></a><a href="https://www.base-search.net/Search/Results?type=all&amp;lookfor=jurnal+ilmu+keuangan+dan+perbankan&amp;ling=1&amp;oaboost=1&amp;name=&amp;thes=&amp;refid=dcresen&amp;newsearch=1" target="_blank" rel="noopener"><img src="/public/site/images/arjuna/Base_(1)2.jpg" width="221" height="77"></a><a href="http://onesearch.id/Search/Results?lookfor=Jurnal+Ilmu+Keuangan+dan+Perbankan&amp;type=AllFields&amp;limit=20&amp;sort=relevance" target="_blank" rel="noopener"><img src="/public/site/images/arjuna/onesearch5.png"></a></p> <p>Since 2019 <strong>Jurnal Ilmu Keuangan dan Perbankan (JIKA)&nbsp;</strong>has been accredited with the level of <strong>SINTA 4 (Keputusan Direktur Jenderal Penguatan Riset dan Pengembangan Kementerian Riset, Teknologi, dan Pendidikan Tinggi Republik Indonesia No. 28/E/KPT/2019 tentang Hasil Akreditasi Jurnal Ilmiah Periode 5 tahun 2019)</strong></p> <p><img src="/public/site/images/arjuna/SINTA_4.jpg" width="316" height="115"> &nbsp;<img src="/public/site/images/arjuna/JIKA_-_Sertifikat_Akreditasi_20191.jpg" width="191" height="144"></p> en-US arjuna.rizaldi@email.unikom.ac.id (Arjuna Rizaldi) jika@email.unikom.ac.id (Jurnal Jika) Sat, 07 Aug 2021 00:00:00 +0700 OJS 3.1.1.4 http://blogs.law.harvard.edu/tech/rss 60 PERPUTARAN KAS TERHADAP RASIO LIKUIDITAS PADA PT. BANK NEGARA INDONESIA (Persero) Tbk https://ojs.unikom.ac.id/index.php/jika/article/view/3369 <p>Penelitian ini bertujuan untuk menganalisis seberapa besar pengaruh perputaran kas terhadap rasio likuiditas pada PT. Bank Negara Indonesia (Persero) Tbk Periode 2004-2018. Penelitian ini menggunakan analisis regresi linear sederhana. Analisis rasio keuangan yang digunakan terdiri dari perputaran kas, rasio likuiditas (rasio lancar) dengan teknik pegumpulan data sekunder yang diambil dari situs resmi Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa perputaran kas tidak berpengaruh terhadap rasio likuiditas dikarenakan perputaran kas yang berlebihan dengan modal kerja yang tersedia terlalu kecil, sehingga mengakibatkan kurang dapat memenuhi kebutuhan perusahaan.</p> Irwan Moridu, Nurcahya Hartaty Posumah ##submission.copyrightStatement## https://ojs.unikom.ac.id/index.php/jika/article/view/3369 Sat, 07 Aug 2021 12:23:01 +0700 PENGARUH BIAYA OPERASIONAL DAN PENJUALAN TERHADAP LABA BERSIH PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2012-2018 https://ojs.unikom.ac.id/index.php/jika/article/view/3448 <p><strong><em>ABSTRACK</em></strong></p> <p><em>This study aims to determine the effect of operating costs and sales partially or simultaneously on net income. The problem that occurs in this study is the fluctuating net profit in various industrial sector manufacturing companies which are listed on the Indonesia Stock Exchange from 2012-2018. The method of analysis in this study uses multiple linear regression analysis with the help of SPSS 21 software. The results of the regression analysis test show that operating costs partially have a significant negative effect on net income, sales partially affect net income, while simultaneously operating costs and sales have a significant effect. against net income. To test the coefficient of determination or R2, the result is 0.346 or 34.6% of net income is influenced by these two variables. As for the remaining 65.4% which is influenced by other variables not examined in this study.</em></p> <p><em>&nbsp;</em></p> <p><em>Keywords: Operational Costs, Sales and Net Profits</em></p> Endah Saripah, Muhammad Nasim Harahap ##submission.copyrightStatement## https://ojs.unikom.ac.id/index.php/jika/article/view/3448 Sat, 07 Aug 2021 12:23:47 +0700 PENGARUH TRANSFORMASI DIGITAL TERHADAP KINERJA BANK PEMBANGUNAN DAERAH DI INDONESIA https://ojs.unikom.ac.id/index.php/jika/article/view/4426 <p><em>Digital transformation is a trend and a necessity to survive in the current pandemic era. The banking industry as an industry that is required to be very responsive and fundamentally also needs to carry out digital transformation. Regional Development Banks have their own challenges in executing their strategies because they have a function as agents of regional development but on the other hand have to compete with commercial banks. The BPD that has carried out a digital transformation is Bank BJB. From the literature study, it was found that digital transformation has an influence on company performance and on innovation. This study examines the effect of digital transformation and innovation on the performance of BJB Bank. Respondents in this study were the leaders of the 65 branch offices of Bank BJB in Indonesia. This study uses PLS-SEM and proves that there is a positive and significant effect of digital transformation and innovation on company performance. These findings provide a practical contribution as a guide for the banking industry in efforts to improve its performance through a digital transformation strategy. Future research will need to expand the population to other banks, combine a firm's perspective with consumer acceptance (for example using innovation acceptance models such as TAM, DOI, UTAUT, and others), and examine the factors that influence digital transformation itself.</em></p> <p><strong><em>Keywords</em></strong><em>: </em><em>Digital Transformation, Innovation, Firm performance, Regional Development Banks</em></p> <p>&nbsp;</p> <p>Transformasi digital merupakan tren dan kebutuhan untuk bertahan di era pandemi saat ini. Industri perbankan sebagai salah satu industri yang dituntut untuk sangat responsif dan sifatnya fundamental juga perlu melakukan transformasi digital. Bank Pembangunan Daerah memiliki tantangan tersendiri dalam menjalankan strateginya karena memiliki fungsi sebagai agen pembangunan daerah namun di sisi lain harus bersaing dengan bank umum. BPD yang telah melakukan transformasi digital yaitu Bank BJB. Dari studi literatur didapati bahwa transformasi digital memiliki pengaruh terhadap kinerja perusahaan dan terhadap inovasi. Penelitian ini menguji pengaruh transformasi digital dan inovasi terhadap kinerja Bank BJB. Responden dalam penelitian ini yaitu pimpinan dari 65 kantor cabang Bank BJB di Indonesia. Penelitian ini menggunakan PLS-SEM dan membuktikan bahwa terdapat pengaruh positif dan signifikan dari transformasi digital dan inovasi terhadap kinerja perusahaan. Temuan ini memberikan kontribusi praktis sebagai panduan bagi industri perbankan dalam upaya peningkatan kinerjanya melalui strategi transformasi digital. Penelitian mendatang perlu untuk memperluas populasi kepada bank lain, menggabungkan sudut pandang perusahaan dengan penerimaan di sisi konsumen (misalkan menggunakan model penerimaan inovasi seperti TAM, DOI, UTAUT, dan lainnya), serta menelaah faktor-faktor yang mempengaruhi transformasi digital itu sendiri.</p> <p><em><strong>Kata Kunci</strong>: Transformasi digital, Inovasi, Kinerja perusahaan, Bank Pembangunan Daerah</em></p> Agus Kurniawan, Agus Rahayu, Lili Adi Wibowo ##submission.copyrightStatement## https://ojs.unikom.ac.id/index.php/jika/article/view/4426 Sat, 07 Aug 2021 12:24:34 +0700 ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, STRUKTUR ASET DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN HUTANG https://ojs.unikom.ac.id/index.php/jika/article/view/4373 <p><strong><em>ABSTRACT</em></strong></p> <p><em>This study aims to examine and analyze the effect of profitability, firm size, asset structure, and managerial ownership on debt policy. The method in this research is quantitative. The sample selection used a purposive sampling method so as to obtain a sample of 21 property, real estate, and building construction companies listed on the Indonesia Stock Exchange (BEI) in 2015-2019. The data used in this research is secondary data. The data analysis method used is multiple regression analysis. The results showed that profitability and firm size had an effect on debt policy. Meanwhile, the asset structure and managerial ownership have no effect on debt policy.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords</em></strong><em>: </em><em>Profitability, Firm Size, Asset Structure, Managerial Ownership, Debt Policy</em></p> Ristiana Inda Sari, Suhendro Suhendro, Riana Rachmawati Dewi ##submission.copyrightStatement## https://ojs.unikom.ac.id/index.php/jika/article/view/4373 Sat, 07 Aug 2021 12:25:14 +0700 PENGARUH DANA PIHAK KETIGA DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP RETURN ON ASSETS (ROA) PADA PERBANKAN BUMN PERIODE 2010-2019 https://ojs.unikom.ac.id/index.php/jika/article/view/3447 <p><em>This study aims to determine the Effect of Third Party Funds and Loan to Deposit Ratio (LDR) on Return on Assets (ROA). This research was conducted at SOE Banks listed on the Indonesia Stock Exchange Period 2010-2019. This study uses multiple linear regression analysis method with a total sampling method. The results showed that: Third Party Funds had a positive and significant effect on Return on Assets (ROA). Loan to Deposit Ratio (LDR) has no significant effect on Return on Assets (ROA). Simultaneous Third Party Funds and Loan to Deposit Ratio (LDR) have a significant effect on Return on Assets (ROA).</em></p> Farida Citra Dewi, Heikal Muhammad Zakaria ##submission.copyrightStatement## https://ojs.unikom.ac.id/index.php/jika/article/view/3447 Sat, 07 Aug 2021 12:25:54 +0700 ANALISIS PENGARUH LOCUS OF CONTROL TERHADAP KINERJA KARYAWAN DAN ETIKA KERJA ISLAM SEBAGAI VARIABEL MODERATING (STUDI PADA KARYAWAN BANK ACEH SYARIAH KOTA LHOKSEUMAWE) https://ojs.unikom.ac.id/index.php/jika/article/view/4910 <p>Penelitian ini bertujuan untuk menganalisis pengaruh <em>Locus of Control</em> terhadap Kinerja Karyawan dengan Etika Kerja Islam sebagai variabel Moderasi (Studi pada Karyawan Bank Aceh Syariah Kota Lhokseumawe). Data yang digunakan dalam penelitian ini adalah data primer yang bersumber dari 128 responden. Analisis data menggunakan <em>Structural Equation Modelling</em>. Hasil penelitian menunjukkan bahwa <em>locus of control </em>berpengaruh positif dan signifikan terhadap kinerja karyawan. Etika Kerja Islam sebagai variabel moderating dalam penelitian ini mampu memoderasi dengan baik pengaruh antara <em>locus of control </em>terhadap kinerja karyawan dengan tipe <em>quasi moderasi</em>.</p> Neni Triana, Muttaqien Muttaqien, Bobby Rahman ##submission.copyrightStatement## https://ojs.unikom.ac.id/index.php/jika/article/view/4910 Sat, 07 Aug 2021 12:26:38 +0700 ASPEK KEUANGAN YANG MEMPENGARUHI KINERJA PERUSAHAAN MENGGUNAKAN NILAI PASAR TOBIN’S Q https://ojs.unikom.ac.id/index.php/jika/article/view/4505 <p><em>The working capital is an important evalution for calculating company performance which indirectly influence the Indonesia’s trade balance. This study aims to examine the influence of working capital on the performance before (2016-2017) and after (2018-2019) trade balance defisit. Working capital consists of Receivable Collection Period, Inventory Conversion Period, Payable Deferral Period, and Cash Conversion Cycle, while liquidity proxied by Current Ratio. Company performance is proxied by the company value using Tobin’s Q. This study using purposive sampling of manufacturing companies sub-sector consumer goods industry that are listed in Indonesian Stock Exchange which fulfill the criterias with total observation are 106 samples. Data analysis using Eviews9. The hypothesis tests using t-test and F-test. The finding is working capital and liquidity before defisit period have significant influence to company performance except Receivable Collection Period. Meanwhile after defisit period working capital and liquidity have significant influence to company performance except Receivable Collection Period and Payable Deferral Period. The result for both period is significant influence simultaneously.</em></p> Alfonsa Dian Sumarna, Nur Fitria Yuliani ##submission.copyrightStatement## https://ojs.unikom.ac.id/index.php/jika/article/view/4505 Sat, 07 Aug 2021 12:27:15 +0700