EconBank: Journal of Economics and Banking
https://jurnal.stiebankbpdjateng.ac.id/jurnal/index.php/econbank
<p><strong><img src="/jurnal/public/site/images/stie/cover_issue_econbank.png"></strong></p> <p><strong>EconBank</strong> is a Journal of Economics and Banking published by the School of Economics and Business (STIE) of Bank BPD Jateng as a place for publishing research results and concepts in the fields of Economics and Banking. Ecobank focuses on research articles or papers relevant to the economic, business, and banking issues, related to three important disciplines: (1) economics, (2) business and banking, and (3) accounting. Econbank is published twice a year on April and October. This journal is open access journal which means that all content is freely without charge of users or institution.</p>Sekolah Tinggi Ilmu Ekonomi Bank BPD Jatengen-USEconBank: Journal of Economics and Banking2685-3698Kontrol Diri Sebagai Mediator Penentu Faktor-Faktor yang Mempengaruhi Perilaku Pengelolaan Keuangan Pengguna Buy Now Pay Later (BNPL)
https://jurnal.stiebankbpdjateng.ac.id/jurnal/index.php/econbank/article/view/449
<p><em>Buy now pay later financing facilities are a challenge in financial management behavior whose success is still questionable among Indonesian people. This quantitative study aims to provide evidence that BNPL users' actions are influenced by their level of financial knowledge and experience, and that self-control is a key component of sound financial management. This study mainly aims to understand the Wonosobo generation Z. Using the Hair et al. method, this study analyzed data using SEM-PLS 4.0 with a sample size of 150 participants. The results of this study suggest that individuals of generation Z may be identified by their practices around money management, which are influenced by their awareness of the importance of self-control. Knowledge and experience in personal finance significantly and positively affect self-control, according to the research. Alternatively, financial management behavior is positively affected by, if marginally so, financial knowledge and experience. Lastly, the habit of financial management is positively and significantly impacted by self-control. The interesting thing is that self-control may act as a go-between when it comes to the relationships between financial knowledge and financial management behavior, and with financial experience as well.</em></p> <p>Fasilitas pembiayaan beli sekarang bayar nanti merupakan tantangan dalam perilaku manajemen keuangan yang keberhasilannya masih dipertanyakan di kalangan masyarakat Indonesia. Studi kuantitatif ini bertujuan untuk memberikan bukti bahwa tindakan pengguna BNPL dipengaruhi oleh tingkat pengetahuan dan pengalaman keuangan mereka, dan bahwa pengendalian diri merupakan komponen kunci dari manajemen keuangan yang baik. Studi ini terutama bertujuan untuk memahami generasi Z Wonosobo. Dengan menggunakan metode Hair et al., studi ini menganalisis data menggunakan SEM-PLS 4.0 dengan ukuran sampel 150 peserta. Hasil studi ini menunjukkan bahwa individu generasi Z dapat diidentifikasi oleh praktik mereka seputar pengelolaan uang, yang dipengaruhi oleh kesadaran mereka akan pentingnya pengendalian diri. Pengetahuan dan pengalaman dalam keuangan pribadi secara signifikan dan positif memengaruhi pengendalian diri, menurut penelitian tersebut. Sebaliknya, perilaku manajemen keuangan dipengaruhi secara positif meskipun tidak signifikan oleh pengetahuan dan pengalaman keuangan. Terakhir, kebiasaan manajemen keuangan secara positif dan signifikan dipengaruhi oleh pengendalian diri. Hal yang menarik adalah bahwa pengendalian diri dapat bertindak sebagai perantara dalam hal hubungan antara pengetahuan keuangan dan perilaku manajemen keuangan, dan dengan pengalaman keuangan juga.</p>Nungki CemarawatiM. TrihudiyatmantoBahtiar Efendi
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2025-04-242025-04-247111610.35829/econbank.v7i1.449Pengaruh Leverage, Profitability, Dan Liquidity Terhadap Company Value Dengan Dividend Policy Sebagai Variabel Mediasi Pada Perusahaan Yang Terdaftar Dalam Index LQ45 Di BEI 2021-2023
https://jurnal.stiebankbpdjateng.ac.id/jurnal/index.php/econbank/article/view/489
<p><em>The purpose of this study was to examine the effect of Leverage, Profitability, and Liquidity on Company Value with Dividend Policy as a mediating variable in companies listed in the LQ45 Index on the IDX 2021-2023. Purposive sampling was used in collecting samples and 57 data were obtained. Data analysis using the SPSS 26 program which includes the classic assumption test, t hypothesis test, linear regression analysis, and sobel test. The company's annual report was used as the main data source. The results showed that Leverage, Profitability, Liquidity, and Dividend Policy partially had a significant effect on Company Value. Dividend Policy can mediate the influence of Leverage, Profitability, and Liquidity on Company Value.</em></p>Diknas PrasetyoDian MurdianingsihDiah Wuriah NingsihArief Rahman
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2025-04-252025-04-2571172710.35829/econbank.v7i1.489Pengaruh Financial Distress, Tax Planning, dan Leverage terhadap Manajemen Laba pada Perusahaan Sektor Consumer Non-Cyclicals Periode 2019-2023 dengan Kepemilikan Institusional sebagai Faktor Moderasi
https://jurnal.stiebankbpdjateng.ac.id/jurnal/index.php/econbank/article/view/490
<p>Jurnal ini mengulas tentang faktor manajemen laba dengan kepemilikan institusional sebagai moderasi di perusahaan sektor <em>consumer non-cyclicals</em> yang terdaftar di Bursa Efek Indonesia. Penelitian ini bertujuan untuk membuktikan <em>financial distress</em>, <em>tax planning</em>, dan <em>leverage</em> mempengaruhi manajemen laba dengan kepemilikan institusional sebagai moderasi. Jenis penelitiannya desain kuantitatif dengan pendekatan studi korelasional. Tiga belas perusahaan digunakan sebagai sampel. Peneliti menggunakan MRA (<em>Moderated</em> <em>Regression Analysis</em>) sebagai alat analisisnya. Adapun hasilnya adalah <em>Financial Distress</em>, <em>Tax Planning</em>, dan <em>Leverage </em>mempengaruhi Manajemen Laba. Kepemilikan Institusional mempunyai kemampuan untuk melemahkan <em>Tax Planning</em> dan <em>Leverage, </em>tetapi tidak mampu melemahkan <em>Financial Distress</em> dalam mempengaruhi Manajemen Laba.</p>ihya ulummudinDian MurdianingsihTri HandayaniArif Rahman
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2025-04-282025-04-2871283910.35829/econbank.v7i1.490Pengukuran Kinerja Perusahaan Dengan Menggunakan Metode RGEC
https://jurnal.stiebankbpdjateng.ac.id/jurnal/index.php/econbank/article/view/469
<p><em>This study aims to test the performance enterprises in the banking sector in the era of the </em><em>pasca Covid-19 pandemic. Measuring the bank's financial performance using the RGEC method, namely by looking at the NPL (Non Performing Loan), Good Corporate Governance (GCG), Return on Asset (ROA) and Capital Adequacy Ratio (CAR) ratios. The population in this study is banking companies listed on the Indonesia Stock Exchange.</em><em> Sampling using the purposive sampling method, namely banking companies listed on the Indonesia Stock Exchange in 2021-2023, complete audited financial statements are available. The sample in this study amounted to 39 financial statements. The data analysis technique in this study uses multiple linear regression analysis. The results of this study concluded that the NPL and ROA variables had a negative and significant effect on PBV, while the GCG and CAR variables had a positive and significant effect on PBV. The results of this study are expected to provide benefits for stakeholders in making decisions to invest, especially in banking companies.</em></p> <p><strong><em>K</em></strong><strong><em>ey word</em></strong><em>: </em><em>Capital Adequaty Ratio</em><em> (CAR); Good Corporate Governance (GCG); Non Performing Loan (NPL); Return on Asset (ROA); ); Price to Book Value (PBV)</em></p>Inayah Adi Adi SariRiyanto RiyantoNovika Wahyu HastutiAryan Eka Prastya Nugraha
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2025-04-282025-04-2871405210.35829/econbank.v7i1.469Building Brand Image Through Price: An Effective Strategy To Enhance Purchasing Decisions
https://jurnal.stiebankbpdjateng.ac.id/jurnal/index.php/econbank/article/view/492
<p>This study examines the relationship between pricing and customer purchase decisions and brand perception, as well as the role that promotion plays as a mediator. Using a quantitative, cross-sectional methodology, 100 marketplace users were given an online survey to complete in order to gather data. The measuring model and the structural relationships between the constructs—price, brand image, promotion, and purchasing decision—were assessed using partial least squares structural equation modeling, or PLS-SEM. The results demonstrate that price directly affects purchasing decisions and greatly enhances brand image. Brand image plays a significant role in influencing decisions about what to buy and somewhat mediates the relationship between pricing and buying decisions. Promotion improved brand image, which helped it indirectly even though it had no discernible direct impact on purchasing decisions. These results emphasize how price plays a strategic role in influencing consumer attitudes and behavior, and they also show how important brand image is as a mediator in this process. The study's cross-sectional design and narrow focus on just two marketing mix components limit how far the findings may be applied. Future studies should take into account longitudinal designs to record shifts in consumer views over time, as well as other variables like product quality and customer loyalty. By elucidating the mediating function of brand image in connecting pricing and promotion with purchase decisions, this study advances marketing theory. For practitioners looking to maximize price and promotional tactics to improve customer purchasing behavior, the conclusions drawn have useful ramifications.</p>Nuswantoro Setyadi PradonoEfriyani Sumastuti
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2025-04-292025-04-2971536610.35829/econbank.v7i1.492Hubungan Kinerja Lingkungan dan Keuangan Dalam Menentukan Nilai Perusahaan di Indonesia
https://jurnal.stiebankbpdjateng.ac.id/jurnal/index.php/econbank/article/view/494
<p>Perkembangan dunia bisnis yang pesat menciptakan kompetisi yang semakin dinamis, memaksa setiap perusahaan untuk terus berinovasi dan meningkatkan kinerjanya. Salah satu tujuan utama perusahaan adalah memaksimalkan laba yang dapat mencerminkan kinerja keuangan yang baik. Namun, kini perusahaan tidak hanya harus fokus pada keuntungan tetapi juga harus memperhatikan dampak yang mereka timbulkan terhadap lingkungan. Banyak perusahaan yang telah beroperasi dengan memanfaatkan teknologi canggih, namun pengaruh emisi terhadap lingkungan masih kurang diperhatikan. Hal ini mendorong sektor perbankan untuk terlibat dalam upaya mengurangi kerusakan lingkungan, karena dianggap penting untuk beradaptasi secara saling bergantung dengan lingkungan. Penelitian ini bertujuan untuk melihat bagaimana kinerja keuangan dan kinerja lingkungan dapat menciptakan citra yang lebih baik bagi perusahaan. Penelitian ini mengambil data dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2019 hingga 2023. Analisis regresi linier berganda telah digunakan dalam menganalisis data. Hasil penelitian menunjukkan bahwa ROA, ROE, dan kinerja lingkungan berpengaruh terhadap nilai perusahaan. Temuan ini mengindikasikan bahwa perusahaan yang memiliki kinerja keuangan yang baik dan peduli terhadap lingkungan cenderung lebih menarik bagi investor, yang pada akhirnya akan meningkatkan nilai perusahaan</p>Tri Susilo Wahyu Aji
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2025-04-292025-04-2971677510.35829/econbank.v7i1.494