PENGARUH FEE BASED INCOME DAN TRANSAKSI E-BANKING TERHADAP PERUBAHAN LABA BANK BUMN

Authors

  • Nolis Asiska Universitas Ahmad Dahlan
  • Permata Dian Pratiwi Universitas Ahmad Dahlan

DOI:

https://doi.org/10.12928/fokus.v12i1.5702

Abstract

E-banking technology provides conveniences and speed to help customers in using financial services. The bank should increase the number of E-Banking customers to generate more fee-based Income. Thus the bank income will be increased. This study aims to determine the effect of Fee-Based Income and E-Banking Transactions on Profit Changes in state-owned banks listed on the Indonesia Stock Exchange from 2011-to 2020. The population of this research is four state-owned banking companies listed on the Indonesia Stock Exchange for the period 2011-2020. This research used 39 observations as samples, later decreasing to 31 observations due to abnormal data healing outlier detection. The results of this study show that 1). Fee-Based Income has a significant positive effect on profit changes, 2). E-Banking transaction has no significant effect on Profit Change at state-owned banks listed on the Indonesia Stock Exchange for the 2011-2020 period.

References

Aminulloh, B. R., & Suselo, D. (2021). Pengaruh Inflasi, BI 7-Day Reserve Repo Rate, Dana Pihak Ketiga, Dan Fee Based Income Terhadap Profitabilitas BNI Syariah Tahun 2015-2020. Al Maal: Journal of Islamic Economics and Banking, 3(1). https://doi.org/10.31000/almaal.v3i1.4641

Anindyntha, F. A. (2016). Analisis Faktor Pengaruh Pendapatan Bank Berdasarkan Interest Income Dan Fee Based Income (Studi Pada Bank Persero 2005-2014). Jurnal Ilmiah Mahasiswa FEB, 4(1). https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/2528

Arisanti, O. R., & Prihatiningsih, P. (2019). PENGARUH TRANSAKSI ELECTRONIC BANKING TERHADAP FEE BASED INCOME PADA PT BANK CIMB NIAGA, Tbk PERIODE 2014 – 2017. KEUNIS, 7(1). https://doi.org/10.32497/keunis.v7i1.1534

Asyari, A. M., & Roostika, R. (2020). Analisis Faktor-Faktor yang Mempengaruhi Penerimaan Nasabah dalam Menggunakan BNI Mobile [Indonesia Islamic University]. https://dspace.uii.ac.id/handle/123456789/30211?show=full

Bintari, V. I., Santosa, A. D., & Hamzah, R. A. (2019). PENGARUH INTEREST BASED INCOME DAN FEE BASED INCOME TERHADAP RETURN ON ASSETS PADA BANK MANDIRI (PERSERO) TBK. Jurnal Ekonomi Manajemen, 5.

Chalifah, E., & Sodiq, A. (2015). Pengaruh Pendapatan Mudharabah Dan Musyarakah Terhadap Profitabilitas (ROA) Bank Syariah Mandiri Periode 2006-2014. EQUILIBRIUM:Jurnal Ekonomi Syariah, 3(1).

Dang, V. D. (2020). Bank Performance and The relationship between lending and fee-based activities in an emerging market. Malaysian Journal of Economic Studies, 57(2), 213–231. https://search.informit.org/doi/abs/10.3316/informit.586156028466908

Egan, R., & Prawoto, H. (2013). Pengaruh Internet Banking Terhadap Kinerja Perbankan di Indonesia (Studi Empiris Pada Bank yang Listing di BEI). Jurnal Akuntansi Bisnis, 11(22).

El Chaarani, H., & El Abiad, Z. (2018). The Impact of Technological Innovation on Bank Performance. Journal of Internet Banking and Commerce, 23(3).

Harahap, S. (2015). Analisis Kritis atas Laporan Keuangan. In The Indonesian Accounting Review (Vol. 7, Issue 2). PT. Raja Grafindo Persada.

Ikhsan, S., & Hersugondo, H. (2021). DIVERSIFIKASI PENDAPATAN TERHADAP PROFITABILITAS DAN RISIKO BANK DI INDONESIA SELAMA PANDEMI COVID-19. Dinamika Akuntansi Keuangan Dan Perbankan, 10(1), 76–83. https://doi.org/https://doi.org/10.35315/dakp.v10i1.8543

Istiqomah, A., Nuringwahyu, S., & Krisdianto, D. (2022). PENGARUH FEE BASED INCOME DAN PROFIT SHARING BASED INCOME TERHADAP RETURN ON ASSET (ROA)(STUDI KASUS PADA BANK MUAMALAT). JIAGABI (Jurnal Ilmu Administrasi Niaga/Bisnis), 11(1), 296–305. http://www.riset.unisma.ac.id/index.php/jiagabi/article/view/15013

Janah, N. (2021). Analisis Potensi Peningkatan Laba Melalui Transaksi Fee Based income (Studi Kasus Bank Muamalat KCP Ponorogo). IAIN Ponorogo.

Khrawish, H. A., & Al-Sa’di, N. M. (2011). The Impact of E-Banking on Bank Profitability: Evidence from Jordan. Middle Eastern Finance and Economics, 0(13).

Kustina, K. T., & Dewi, I. A. O. (2016). Pengaruh Fee Based Income Terhadap Perubahan Laba Perusahaan Perbankan Di Bursa Efek Indonesia (Studi Pada 10 Bank Dengan Laba Terbesar di Indonesia). Jurnal Riset Akuntansi, vol 6 no 4(prosiding seminar nasional hasil penelitian-denpasar).

Linggadjaya, R. I. T., Sitio, B., & Situmorang, P. (2022). Transformasi Digital PT Bank Jago Tbk dari Bank Konvensional menjadi Bank Digital. International Journal of Digital Entrepreneurship and Business, 3(1), 9–22. https://doi.org/https://doi.org/10.52238/ideb.v3i1.76

Lumingkewas, V. A. (2013). Pengakuan Pendapatan dan Beban Atas Laporan Keuangan Pada PT. Bank Sulut. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 1(3). https://doi.org/https://doi.org/10.35794/emba.1.3.2013.1647

Malhotra, S. K., Sarabhai, S., & Malhotra, P. (2019). Impact of Fee-Based Services on the Financial Performance of the Banks: An Empirical Study. Journal of Entrepreneurship and Management, 8(3), 45–54. https://www.academia.edu/download/66082945/Impact_of_Fee_Based_Services_on_the_Financial_Performance_of_the_Banks.pdf

Massie, G. M. (2014). PENGARUH FEE BASED INCOME DAN INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS PADA INDUSTRI PERBANKAN DI BURSA EFEK INDONESIA. E-Jurnal Katalogis, 2(7).

Mulyanti, D. (2017). Manajemen Keuangan Perusahaan. Jurnal Ilmiah Akuntansi, 8(1).

Niu, F. A. L., Mahmud, A. S., & Antuli, S. A. (2020). Pengaruh Fee Based Income Terhadap Net Profit Margin PT. Bank Rakyat Indonesia (Persero). Jambura Accounting Review, 1(2). https://doi.org/10.37905/jar.v1i2.11

Pramono, T. D. (2015). Pengaruh Current Ratio, Working Capital To Total Assets, Debt To Equity Ratio, Total Assets Turnover Dan Profit Margin Terhadap Pertumbuhan Laba. Jurnal Akuntansi Dan Sistem Teknologi Informasi, 11.

Regar, R., Areros, W. A., & Rogahang, J. J. (2016). Analisis Pemberian Kredit Mikro Terhadap Peningkatan Nasabah Studi Pada PT. Bank Sulutgo Cabang Manado. Jurnal Administrasi Bisnis (JAB), 4(4). https://ejournal.unsrat.ac.id/index.php/jab/article/download/13827/13402

Saputri, D. (2017). Pengaruh kemudahan, daya guna, kenyamanan, kepercayaan terhadap minat nasabah pengguna mobile banking pada PT Bank BRI syariah kantor cabang tanjung karang. Raden Inten Islamic State University.

Sianipar, A. S. (2015). Pengaruh diversifikasi pendapatan terhadap kinerja bank. Jurnal Siasat Bisnis, 19(1). https://doi.org/10.20885/jsb.vol19.iss1.art3

Suardana, P. A. K. P., & Kustina, K. T. (2017). PENGARUH FEE BASED INCOME DAN TRANSAKSI E-BANKING TERHADAP PERUBAHAN LABA PADA PT . BANK PEMBANGUNAN DAERAH BALI. Jurnal Ilmiah Akuntansi Dan Bisnis, 2(2).

Sugiyono. (2015). Metode Penelitian dan Pengembangan Pendekatan Kualitatif, Kuantitatif, dan R&D. In Metode Penelitian dan Pengembangan Pendekatan Kualitatif, Kuantitatif, dan R&D. Alfabeta.

Sujud, H., & Hashem, B. (2017). Effect of Bank Innovations on Profitability and Return on Assets (ROA) of Commercial Banks in Lebanon. International Journal of Economics and Finance, 9(4). https://doi.org/10.5539/ijef.v9n4p35

Suteja, J., & Ginting, G. (2014). Determinan Profitabilitas Bank: Suatu Studi pada Bank yang Terdaftar di BEI. TRIKONOMIKA, 13(1). https://doi.org/10.23969/trikonomika.v13i1.485

Wahyuningsih, N., & Janah, N. (2018). Faktor-faktor Yang Mempengaruhi Kepuasan Nasabah Menggunakan Internet Banking Pada Bank Muamalat. Al-Amwal : Jurnal Ekonomi Dan Perbankan Syari’ah, 10(2). https://doi.org/10.24235/amwal.v10i2.3596

Widarjono, A. (2013). Ekonometrika Pengantar & Aplikasi. UPP STIM YKPN.

Williams, B., & Prather, L. (2010). Bank risk and return: The impact of bank non-interest income. International Journal of Managerial Finance, 6(3). https://doi.org/10.1108/17439131011056233

Yang, S., Li, Z., Ma, Y., & Chen, X. (2018). Does Electronic Banking Really Improve Bank Performance? Evidence in China. International Journal of Economics and Finance, 10(2), 82–94. https://doi.org/10.5539/ijef.v10n2p82

Yohani, Y., & Dita, F. I. (2019). Yohani, Y., & Dita, F. I. (2019). PENGARUH INTERNET BANKING TERHADAP KINERJA KEUANGAN PADA BANK UMUM KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA. Neraca, 15(1). https://doi.org/https://doi.org/10.48144/neraca.v15i1.478

Downloads

Published

2022-04-01

How to Cite

Asiska, N., & Dian Pratiwi, P. (2022). PENGARUH FEE BASED INCOME DAN TRANSAKSI E-BANKING TERHADAP PERUBAHAN LABA BANK BUMN. Jurnal Fokus Manajemen Bisnis, 12(1), 43–53. https://doi.org/10.12928/fokus.v12i1.5702

Issue

Section

Articles