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) Thu, 30 Dec 2021 10:31:24 +0700 OJS 3.1.1.4 http://blogs.law.harvard.edu/tech/rss 60 THE IMPACT OF DIVIDEND POLICY AND CAPITAL STRUCTURE ON FIRM VALUE IN AGRICULTURAL SECTOR https://ojs.unikom.ac.id/index.php/jika/article/view/5717 <p>This study aims to determine the effect of Dividend Policy and Capital Structure on Agricultural Sector’s Company Value. The research method used in this study is verification method with quantitative approach. The case study was conducted on agricultural sector companies listed on the Indonesia Stock Exchange in 2015-2019. The sample used is Price Book Value (PBV) and Debt to Equity Ratio (DER) in 14 agricultural sector companies obtained from Financial Statements published on the Indonesia Stock Exchange website: www.idx.co.id for the period 2015-2019. The results showed that the variables of Dividend Policy and Capital Structure had a negative and not significant effect on company value.</p> Senny Luckyardi, Kamelia Agustini, Nugraha Nugraha, Maya Sari ##submission.copyrightStatement## https://ojs.unikom.ac.id/index.php/jika/article/view/5717 Wed, 29 Dec 2021 12:32:43 +0700 KETERBATASAN INFORMASI KEBIJAKAN DIVIDEN DAN IMPLIKASINYA TERHADAP KEGAGALAN INVESTASI SAHAM https://ojs.unikom.ac.id/index.php/jika/article/view/5308 <p>Kegagalan investasi saham dapat dipicu karena investor kurang mencermati kondisi keuangan perusahaan yang merupakan cerminan keberhasilan para manajer dalam mengelola dana yang tersedia di perusahaan. Kebijakan dividen kepada pemegang saham, ditenggarai berdampak terhadap minat investor dalam membeli saham. Penelitian ini bertujuan untuk mengetahui apakah informasi arus kas operasi dan kebijakan dividen memiliki dampak terhadap pergerakan harga saham.</p> <p>Penelitian ini dilakukan pada Perusahaan IDX High Dividen 20 Index dengan metode deskriftif kuantitatif pada ukuran Populasi 100 dan ukuran sampel 55 laporan keuangan yang dipilih dengan metode purposive sampling.&nbsp; Uji statistik menggunakan analisis jalur, analisis korelasi, analisis koefisien determinan dan ujit.</p> <p>Hasil penelitian ini menunjukkan informasi Arus Kas Operasi yang mencukupi memicu manajer membayar dividen kepada pemegang saham, dan Informasi pemberian dividen pada pemegang saham secara signifikan menjadi pendorong pergerakan harga saham</p> <p><strong>Kata Kunci:</strong> Arus Kas Operasi, Kebijakan Dividen dan Harga Saham</p> <p>&nbsp;</p> Lilis Puspitawati, Yohana Easterlynda ##submission.copyrightStatement## https://ojs.unikom.ac.id/index.php/jika/article/view/5308 Wed, 29 Dec 2021 12:33:58 +0700 RESCHEDULING GOTONG ROYONG UNTUK PENANGANAN KREDIT BERMASALAH PADA PT BPR BCS MAGETAN https://ojs.unikom.ac.id/index.php/jika/article/view/5058 <p><strong><em>ABSTRACT</em></strong></p> <p><em>The purpose of this study is to determine the handling of bad loans or problem loans at PT BPR BPR Buana Citra Sejahtera from the Bank's behavior or the behavior of bank employees. This type of research is qualitative research. The research method uses interviews and observations. The data source in this study is primary data, obtained from several employees of PT BPR Buana Citra Sejahtera related to the credit section. Troubled credit handling carried out by the behavior of PT BPR Buana Citra Sejahtera employees in addition to implementing technical imposed by the Financial Services Authority, namely in the form of rescheduling, reconditioning, restructuring, and confiscation of guarantee goods. PT BPR Buana Citra Sejahtera also applies a sense of chair and humanity by through the process of resignation of the monthly book close to wait for customers who have agreed to pay off their bad credit. So besides considering the return of credit for the bank in the end there are values caught on the practice of PT BPR Buana Citra Sejahtera, namely still considering a sense of mutual cooperation, humanity, kinship. </em></p> <p><strong><em>Keywords</em></strong><em>:</em> <em>People's credit bank, employee behavior, accounting for confectional, financial institutions, principle timeliness.</em></p> <p>&nbsp;</p> <p><strong>ABSTRAK</strong></p> <p>Tujuan dari penelitian ini yaitu&nbsp; untuk mengetahui penanganan kredit macet atau kredit bermasalah pada PT BPR&nbsp; Buana Citra Sejahtera&nbsp; dari perilaku pihak bank atau perilaku karyawan bank. &nbsp;Jenis penelitian&nbsp; ini&nbsp; adalah penelitian kualitatif. Metode penelitian menggunakan &nbsp;&nbsp;wawancara dan observasi. Sumber data pada penelitian ini adalah data primer, diperoleh dari beberapa karyawan PT BPR Buana Citra Sejahtera yang berhubungan dengan bagian kredit. Penanganan kredit bermasalah yang dilakukan oleh perilaku karyawan PT BPR Buana Citra Sejahtera selain menerapkan tehnik yang diberlakukan oleh Otoritas Jasa Keuangan yaitu berupa <em>rescheduling</em>,<em> reconditioning, restructuring</em>, serta penyitaan barang jaminan. PT BPR Buana Citra Sejahtera juga menerapkan&nbsp; rasa kekelurgaan dan kemanusian dengan melalui proses&nbsp; pengunduran tanggal tutup buku bulanan untuk menunggu nasabah yang telah sepakat akan melunasi kredit macetnya. Jadi selain pertimbangan kembalinya kredit untuk pihak bank pada akhirnya terdapat nilai-nilai yang tertangkap pada praktik PT BPR Buana Citra Sejahtera yaitu masih mempertimbangkan rasa gotong royong, kemanusiaan, kekeluargaan.</p> <p><strong>Kata Kunci</strong>: Bank perkreditan rakyat, Perilaku karyawan, Akuntansi keperilakuan, Lembaga Keuangan, Prinsip ketepatan waktu.</p> Nurma Dwi Puspitasari, Supri Wahyudi Utomo, Elana Era Yusdita ##submission.copyrightStatement## https://ojs.unikom.ac.id/index.php/jika/article/view/5058 Wed, 29 Dec 2021 12:35:13 +0700 ANALISIS TEKNIKAL DENGAN MENGGUNAKAN MOVING AVERAGE CONVERGENCE-DIVERGENCE DAN RELATIVE STRENGTH INDEX PADA SAHAM PERBANKAN https://ojs.unikom.ac.id/index.php/jika/article/view/5896 <p><strong><em>ABSTRACT</em></strong></p> <p><em>Stock investment is an investment that has a high risk. An investor needs to do an investment analysis before deciding to invest. Investment analysis can be carried out using both fundamental and technical approaches. Technical analysis is often an option because it is fast and easy to apply. This study aims to examine the level of differences in the use of technical analysis with the moving average convergence-divergence (MACD) method and the relative strength index (RSI) as a means of making stock investment decisions. The research method used in this research is the descriptive analysis method. This research was conducted on a group of banking stocks that are included in LQ45. The results showed that there was no difference between the price of the buy signal and the sell signal before and after using the MACD and RSI methods. The results also show that there is no difference between the buy signal and the sell signal between MACD and RSI. Therefore, it can be stated that for the same object and period, the MACD and RSI methods produce the same investment decisions (buy signal and sell signal). </em></p> <p><strong><em>Keywords</em></strong><em>: </em><em>technical analysis, MACD, RSI, buy signal, sell signal</em></p> <p>&nbsp;</p> <p><strong>ABSTRAK</strong></p> <p>Investasi saham merupakanjenis investasi yang memiliki resiko tinggi. Seorang investor perlu melakukan analisis investasi sebelum memutuskan untuk berinvestasi. Analisis investasi dapat dilakukan dengan menggunakan pendekatan fundamental dan teknikal. Analisis teknikal seringkali menjadi pilihan karena cepat dan mudah diterapkan. Penelitian ini bertujuan untuk menguji tingkat perbedaan penggunaan analisa teknikal dengan metode <em>moving average convergence-divergence (MACD) </em>dan <em>relative strength index (RSI)</em> sebagai alat pengambilan keputusan investasi saham. Metode penelitian yang digunakan dalam penelitian ini adalah metode analisis deskriptif. Penelitian ini dilakukan pada sekelompok saham perbankan yang termasuk dalam LQ45. Hasil penelitian menunjukkan bahwa tidak ada perbedaan harga antara sinyal beli dan sinyal jual sebelum dan sesudah menggunakan metode MACD maupun RSI. Hasil penelitian juga menunjukkan bahwa tidak ada perbedaan antara sinyal beli dan sinyal jual antara MACD dan RSI. Dengan demikian dapat dikatakan bahwa untuk objek dan periode yang sama, metode MACD dan RSI menghasilkan keputusan investasi yang sama (sinyal beli dan sinyal jual).</p> <p><strong>Kata kunci:</strong> analisa teknikal, MACD, RSI, sinyal beli, sinyal jual</p> Suryanto Suryanto ##submission.copyrightStatement## https://ojs.unikom.ac.id/index.php/jika/article/view/5896 Wed, 29 Dec 2021 12:36:29 +0700 PENGARUH RISIKO KREDIT, RISIKO LIKUIDITAS DAN RISIKO OPERASIONAL TERHADAP PROFITABILITAS PERBANKAN PADA BANK UMUM DI ASIA TENGGARA PERIODE 2012-2018 https://ojs.unikom.ac.id/index.php/jika/article/view/3731 <p>Profitabilitas merupakan kemampuan bank dalam memperoleh laba selama&nbsp; periode tertentu. Besarnya profitabilitas suatu perusahaan cenderung dipengaruhi oleh berbagai risiko. Risiko yang terjadi akan menimbulkan kerugian bagi bank jika tidak diantisipasi sejak awal serta tidak dikelola dengan baik. Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh risiko kredit, risiko likuiditas dan risiko operasional terhadap profitabilitas perbankan pada Bank Umum di Asia Tenggara periode 2012-2018. Sampel pada penelitian ini yaitu sebanyak 10 perusahaan perbankan melalui teknik purposive sampling. Metode analisis yang digunakan yaitu analisis regresi linier berganda dengan program SPSS versi 23. Hasil dari penelitian ini menunjukkan bahwa secara parsial risiko kredit (NPL) tidak berpengaruh negatif dan signifikan terhadap profitabilitas (ROA), risiko likuiditas (LDR) tidak berpengaruh positif dan signifikan terhadap profitabilitas (ROA), risiko operasional (BOPO) berpengruh positif dan signifikan terhadap profitabilitas (ROA), serta secara simultan risiko kredit, risiko likuiditas dan risiko operasional berpengaruh dan signifikan terhadap profitabilitas.</p> <p><strong><em>Kata Kunci</em></strong><em>: Risiko Kredit, Risiko Likuiditas, Risiko Operasional, Profitabilitas</em></p> Deni Sunaryo, Denny Kurnia, Yoga Adiyanto, Icin Quraysin ##submission.copyrightStatement## https://ojs.unikom.ac.id/index.php/jika/article/view/3731 Thu, 30 Dec 2021 09:53:51 +0700 IMPACT OF ADOPTION OF FINANCIAL STANDARDS AND INNOVATIONS ON SME BUSINESS PERFORMANCE: THE ROLE OF COMPETITIVE ADVANTAGE AS A MEDIATION https://ojs.unikom.ac.id/index.php/jika/article/view/5757 <p>This study aims to determine the role of competitive advantage in mediating the relationship between the adoption of financial reporting standards and innovation on the business performance of SMEs in Pematangsiantar City. This study uses a research design with a quantitative approach to causality. Data collection techniques using observation, interviews, questionnaires and documentation. The sampling method used in this study is the convenience sampling method. The data analysis method used is Partial Least Square (PLS).The data analysis test tool uses the statistical software Smartpls 3.0. The results showed that innovation and competitive advantage had a significant effect on business performance, the adoption of financial reporting standards on business performance obtained an insignificant impact. Whereasthe effect of the adoption of financial reporting standards on competitive advantage obtained significant results. Furthermore, the effect of innovation on competitive advantage obtained insignificant results. Then competitive advantage can mediate the relationship between the adoption of financial reporting standards on business performance. Furthermore, the competitive advantage variable is not able to mediate the relationship between innovation and business performance<em>.</em></p> Ady Inrawan, Hery Pandapotan Silitonga, Fitria Halim, Acai Sudirman, Darwin Lie ##submission.copyrightStatement## https://ojs.unikom.ac.id/index.php/jika/article/view/5757 Thu, 30 Dec 2021 10:04:22 +0700 PENGARUH PERPUTARAN ASET TETAP TERHADAP PROFITABILITAS PERUSAHAAN https://ojs.unikom.ac.id/index.php/jika/article/view/4886 <p>Penelitian merupakan&nbsp; studi kasus yang menganalisa faktor yang mempengaruhi &nbsp;profitabilitas. Faktor yang dapat mempengaruhi profitabilitas pada penelitian ini adalah perputaran asset tetap. Data penelitian yang digunakan adalah data sekunder yaitu data yang diambil dari laporan keuangan mulai&nbsp; tahun 2004 sampai&nbsp; tahun 2013. Penggunaan metode dalam menganalisa suatu hubungan antara variabel terikat dan variabel tidak terikat yaitu&nbsp; regresi linier sederhana. Kemudian dilakukan pengujian koefisien regresi yaitu dengan uji t. Aplikasi pengolahan data penelitian yang digunakan adalah SPSS. Hasil dari pengolahan data dalam penelitian ini memperlihatkan adanya suatu&nbsp; keeratan yang terjadi&nbsp; antara hubungan asset tetap dengan return on assets&nbsp; pada PT KAI yang terlihat masih rendah. Sekitar 5,3 % merupakan besarnya nilai pengaruh perputaran asset tetap terhadap ROA (Return on Assets), sedangkan&nbsp; 94,7% sisanya yaitu dipengaruhi oleh&nbsp; faktor-faktor lainnya&nbsp; yang tidak ikut dimasukan dalam indikator variabel tidak terikat dalam&nbsp; penelitian.</p> <p><strong>&nbsp;</strong></p> <p><strong>Kata Kunci</strong>: Profitabilitas, Perputaran asset tetap, <em>Return on Asset</em>, SPSS dan Laporan Keuangan</p> Renny Sukawati, Elis Hernawati ##submission.copyrightStatement## https://ojs.unikom.ac.id/index.php/jika/article/view/4886 Thu, 30 Dec 2021 10:08:30 +0700 INDIKATOR KOLEKTIBILITAS KREDIT JOINT FINANCING MENGGUNAKAN OLS & LOGIT https://ojs.unikom.ac.id/index.php/jika/article/view/5918 <p>This study aims to determine indicators that have a significant effect on debtor collectability. The number of sample data used is 102 joint financing debtors whose loans were realized in 2019, which consists of two groups of 51 debtors that have current and non-current collectability. The analytical method used is the ordinary least square method and the logit regression method, where the combination of the two analytical methods being used at once was not yet found in previous studies. The analysis result using ordinary least squares shows three (3) significant indicators that affect collectability, namely term of the loan, value of collateral and monthly liabilities, with a significance level of 0.05. Meanwhile, the binary logit analysis results in four (4) significant indicators, namely term of the loan, value of collateral and monthly liabilities with a significance level of 0.05 and level of job risk with a significance level of 0.10. The R-squared value in the ordinary least square is 41%, which means that the ten indicators in this study simultaneously affect the collectability variable, while 59% is influenced by other variables not included in this study. The analysis using the logit regression method shows an R-square value of 39% which can be said that the ten indicators altogether affect debtor collectability by 39%.</p> Derisman Silalahi, Edison Hulu ##submission.copyrightStatement## https://ojs.unikom.ac.id/index.php/jika/article/view/5918 Thu, 30 Dec 2021 10:14:51 +0700