1 10 16 https://repository.horizon.ac.id/files/original/80bfe3f18e364128c269a50a3fceb666.pdf ce34bc962e3199da29bde08287cbbc34 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 25 No. 1 (2021) January 2021 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Determinant of Indonesian Stock Market’s Volatility During the Covid-19 Pandemic Subject The topic of the resource COVID-19; GARCH; Gold; JCI; USD/IDR; Volatility Description An account of the resource The aim of this study is to examine variables that influenced the Jakarta Composite Index (JCI) volatility during the outbreak of COVID-19. The independent variables that are used are gold return volatility and USD/IDR return volatility. This analysis uses daily-time series data which are divided into three periods, those are; before the pandemic (January 2019-August 2019), during the pandemic (January 2020-August 2020), and from January 2019 through August 2020. The method that is used in this study is GARCH analysis in order to dodge data abnormality and heteroscedasticity. Before conducting GARCH analysis, unit root and normality test are conducted to know if the data are stationaries and to decide which GARCH distribution is the most suitable for the data analysis (Gaussian, t-student, or GED distribution). It is proven in this study that during the COVID-19 pandemic, gold return volatility positively affected the JCI volatility and USD/IDR volatility negatively affected JCI volatility. This research can be used as a consideration for investors in choosing their investment during the pandemic or financial crisis by examining gold and USD/IDR volatility effect on JCI volatility. Creator An entity primarily responsible for making the resource Ainine Devara Nugroho, Robiyanto Robiyanto Source A related resource from which the described resource is derived DOI: https://doi.org/10.26905/jkdp.v25i1.4980 Publisher An entity responsible for making the resource available Universitas Merdeka Malang Date A point or period of time associated with an event in the lifecycle of the resource January 2021 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Keuangan dan Perbankan Universitas Merdeka Malang COVID-19; GARCH; Gold; JCI; USD/IDR; Volatility JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/69b43b5fce4c01b6b17c1b47fceaf542.pdf 31865b3be6cd073c9dca8dcd9ee91d52 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 25 No. 1 (2021) January 2021 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Jurnal Keuangan dan Perbankan Universitas Merdeka Malang The Relationship between OCBI and Family Motivation through Self-Efficacy and Welfare in Makassar City Banking Offices Subject The topic of the resource Family motivation; Self-efficacy; Welfare; OCBI Description An account of the resource Employees often show a distinctive personality through their preference for family needs over jobs. Therefore, this study explores the relationship between family motivation and OCBI mediated by self-efficacy and well-being in the workplace. This research model varies from previous studies and provides the novelty of the study. As a research unit, this study uses a sample of bank employees in Makassar City with at least five years experience as respondents. They are considered capable of delivering reliable data about the research issue (purposive sampling) using the WarpPLS 7.0 analysis tool. Interestingly, this study's new concept has revealed no evidence of an interaction between family motivation and OCBI. In this research model, all the relationships between variables were positive and significant. A recent finding of the relationship between self�efficacy and well-being in the workplace has been found and may lead to an understanding of the association between family motivation and OCBI. Empirical evidence of self-efficacy and well-being is a recent discovery that theoretically contributes to the relationship between family motivation and OCBI. In theory, this study also contributes to the existing pro-social motivation theory, explaining the impact of family motivation on OCBI in banking. Creator An entity primarily responsible for making the resource Andi Rahmawati Source A related resource from which the described resource is derived DOI: https://doi.org/10.26905/jkdp.v25i1.5458 Publisher An entity responsible for making the resource available Universitas Merdeka Malang Date A point or period of time associated with an event in the lifecycle of the resource January 2021 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Family motivation; Self-efficacy; Welfare; OCBI JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/2f9d8b8e59b6f584c70a68a52a480b23.pdf cd80dd0332fc4f4bf41c6c76f60362b2 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 25 No. 1 (2021) January 2021 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Digital Transformation of SMEs Financial Behavior in the New Normal Era Subject The topic of the resource The Covid-19 Pandemic; Old Intention Behavior; New Normal; --New Intention Behavior Description An account of the resource This study aims to determine whether there has been a digital transformation of financial behavior in the use of fintech by micro, small and medium enterprises (SMEs) in Indonesia with the Covid-19 Pandemic. The study used a population of SMEs in all provinces, while the sample collected was 84 SMEs from 19 provinces in Indonesia. Data analysis using variance-based SEM with SmartPLS 3.2.9 software tools. The results show that the Covid-19 pandemic has an effect on SMEs (old behavioral intention) in using fintech, and this is a trengthening of the influence on new behavior in using fintech (new behavioral intention). Meanwhile, the New Normal policy also has a positive and significant effect on the current behavior of using fintech (new behavioral intention). As for the new normal as a moderating variable, old behavioral intention to new behavioral intention has no significant role, this is because before the new normal, many SMEs used fintech. Suggestions for SMEs to continue to take advantage of fintech in carrying out their business activities to avoid the impact of Covid-19 and the smooth running of their business. Creator An entity primarily responsible for making the resource Gendro Wiyono, Kusuma Chandra Kirana Source A related resource from which the described resource is derived DOI: https://doi.org/10.26905/jkdp.v25i1.4954 Publisher An entity responsible for making the resource available Universitas Merdeka Malang Date A point or period of time associated with an event in the lifecycle of the resource January 2021 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Keuangan dan Perbankan Universitas Merdeka Malang JURNAL NASIONAL AKUNTANSI New Normal; --New Intention Behavior The Covid-19 Pandemic; Old Intention Behavior https://repository.horizon.ac.id/files/original/e80887326b5d71babc3c2eba83c03bd9.pdf f3d4062c670965cc37570df2409866b2 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 25 No. 1 (2021) January 2021 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Jurnal Keuangan dan Perbankan Universitas Merdeka Malang The Determinants of Manufacturing Firms' Transfer Pricing Decisions in Indonesia Subject The topic of the resource Transfer Pricing; Corporate Governance Mechanism; Foreign Operation; Bonus Mechanism; Debt Convenant Description An account of the resource The purpose of this study is to analyze the influence of tunneling incentives, corporate governance mechanisms, foreign operations, bonus mechanisms, and debt covenants toward transfer pricing. This study compares two proxies for transfer pricing variables: Related Party Transaction Asset and Liability (RPTAL) and Transfer Pricing Intensity (TPI). Manufacturing companies that have transactions with foreign related parties are employed in this study. The researchers purposively selected the Panel data from 24 companies in the period 2014 - 2018. There were 120 units analyzed using panel data regression. The research shows that transfer pricing practice via asset and liability transactions (RPTAL) and related parties receivables transaction is relatively high. The difference in the scope of measurement with the RPTAL and TPI causes differences n the study results in model 1 and model 2. Model 1 showed tunneling incentives, foreign operations, and debt covenants proved to have a significant positive effect. In model 2, it is found there is a positive association between tunneling incentives and transfer pricing. Creator An entity primarily responsible for making the resource Badingatus Solikhah, Deni Dwi Aryani, Anna Kania Widiatami Source A related resource from which the described resource is derived DOI: https://doi.org/10.26905/jkdp.v25i1.5127 Publisher An entity responsible for making the resource available Universitas Merdeka Malang Date A point or period of time associated with an event in the lifecycle of the resource January 2021 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Foreign Operation; Bonus Mechanism; Debt Convenant JURNAL NASIONAL AKUNTANSI Transfer Pricing; Corporate Governance Mechanism https://repository.horizon.ac.id/files/original/15f35239811e61b94b7b32c353c04c92.pdf e1f85af57e793bb74ccb772c78eae22a Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 25 No. 1 (2021) January 2021 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Busy Board: Evidence from CEOs and Director’s Compensation Subject The topic of the resource Busy Board; CEO; Corporate Governance; Excess Compensation; Independent Director Description An account of the resource This paper examines the busy board and compensation for CEO and independent directors. The independent variable is the busy board. The sample cover 12.332 observations during the period from 1996 to 2015. The analysis is used unbalanced panel data. In this paper, the methods that used to prove the hypothesis are using regression and econometric methodology. The results show that firms with busy boards likely to increase the CEO and independent director’s compensation. The results also support the hypothesis when eliminating the endogeneity problem. Further, the results are also significant positive when changing the measurement of CEO and independent director’s compensation for robustness results. This research suggests that the busy board is weaker the corporate governance. Creator An entity primarily responsible for making the resource Robin Robin Source A related resource from which the described resource is derived DOI: https://doi.org/10.26905/jkdp.v25i1.5021 Publisher An entity responsible for making the resource available Universitas Merdeka Malang Date A point or period of time associated with an event in the lifecycle of the resource January 2021 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Busy Board; CEO; Corporate Governance Excess Compensation; Independent Director JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/d5a8b8e194af15eef37c20c275839d1e.pdf 2144b420e26c46318fdcb9f2d7548410 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 25 No. 1 (2021) January 2021 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Jurnal Keuangan dan Perbankan Universitas Merdeka Malang The Role of the Management Accounting System and Decision-Making Style on Managerial performance Subject The topic of the resource Decision Making Style,Managerial Performance, Management Accounting System Description An account of the resource This study aimed to provide empirical evidence on the relationship between the management accounting system (MAS) and decision-making style on cooperatives managerial performance in Ponorogo. Data were collected from 119 questionnaires, while 60 questionnaires could be analyzed. Then, SPSS was applied to test non-response bias and descriptive statistics. SmartPLS was used for hypothesis testing. Research findings indicated that MAS did not affect managerial performance, and the decision-making style affected managerial performance. Creator An entity primarily responsible for making the resource David Efendi, Emeralda Ayu Kusuma Source A related resource from which the described resource is derived DOI: https://doi.org/10.26905/jkdp.v25i1.5330 Publisher An entity responsible for making the resource available Universitas Merdeka Malang Date A point or period of time associated with an event in the lifecycle of the resource January 2021 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Decision Making Style,Managerial Performance JURNAL NASIONAL AKUNTANSI Management Accounting System https://repository.horizon.ac.id/files/original/9a9a26753cbafd75f1c85fe1f298c5c6.pdf 13bb635bdd5081a7ea689105c7088f96 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 25 No. 1 (2021) January 2021 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Jurnal Keuangan dan Perbankan Universitas Merdeka Malang IPO Performance Prediction during Covid-19 Pandemic in Indonesian Using Decision Tree Algorithm Subject The topic of the resource Covid-19; Decision Tree; Indonesia; IPO underpricing Description An account of the resource The purpose of this study was to explain the IPO underpricing phenomenon and to find out whether the decision tree algorithm model was able to predict the IPO performance during the Covid-19 pandemic in the Indonesian capital market. The model developed uses the IPO performance classification target variables, namely overpricing, zero, underpricing level-1 or underpricing level-2. Through the modeling of the decision tree algorithm using 149 IPO action data for 2017-2019 and tested on 45 IPO action data in 2020, the results of the study found that the decision tree algorithm was able to explain IPO performance based on the specified classification range. The use of the decision tree algorithm model to explain the IPO performance can be an alternative to the linear regression econometric model that has been widely used in previous studies to provide input for investors in making investment decisions. Creator An entity primarily responsible for making the resource Arianto Muditomo, Ajar Susanto Broto Source A related resource from which the described resource is derived DOI: https://doi.org/10.26905/jkdp.v25i1.5137 Publisher An entity responsible for making the resource available Universitas Merdeka Malang Date A point or period of time associated with an event in the lifecycle of the resource January 2021 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Covid-19; Decision Tree; Indonesia; IPO underpricing JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/4a68948a36913eb2375bdf5b8df76c58.pdf 9fc5745e8c685f41e10916ba6c77ad44 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 25 No. 1 (2021) January 2021 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Comparative Analysis of Good Corporate Governance Implementation Based on ASEAN Corporate Governance Scorecard from the Indonesian Banking Industry Subject The topic of the resource ASEAN Corporate Governance Scorecard; ACGS; Good Corporate Governance; GCG; Human Resources Policy; HR Description An account of the resource The phenomenon of Good Corporate Governance (GCG) implementation in Indonesia is still lagging compared to the other countries in the ASEAN region. For the first time, Indonesia only placed 2 (two) issuers from the banking industry as the ASEAN Top 50 publicly listed companies in the event of Awards and Recognition of Top ASEAN Publicly Listed Companies in 2015. This study aims to analyze significant difference of the GGG implementation among the Top 50 and non-Top 50 ranked banks using ASEAN Corporate Governance Scorecard (ACGS) index and its correlation with the human resources (HR) policies. The data analysis of this study uses descriptive and nonparametric comparative analyses with the Mann-Whitney test method. Despite some limitations, the empiric results showed that there are significant differences in the implementation of the GCG among the Top 50 and non-Top 50 ranked banks as proxied by the total score of the ACGS. On the contrary, there are no significant differences in the HR policies as proxied by the ACGS score on the Role of Stakeholders. Creator An entity primarily responsible for making the resource Ramsey Ramli, Erna Setiany Source A related resource from which the described resource is derived DOI: https://doi.org/10.26905/jkdp.v25i1.4779 Publisher An entity responsible for making the resource available Universitas Merdeka Malang Date A point or period of time associated with an event in the lifecycle of the resource January 2021 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Keuangan dan Perbankan Universitas Merdeka Malang ACGS; Good Corporate Governance; GCG; Human Resources Policy; HR ASEAN Corporate Governance Scorecard JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/b44732dddebeb2996a8bc667104a4aac.pdf 742f8e053fe3978605f178baf91a7e31 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 25 No. 1 (2021) January 2021 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Determinants of Net Interest Margin on Conventional Banking: Evidence in Indonesia Stock Exchange Subject The topic of the resource Bank size; Credit risk; Equity capital; Inflation; Loan to deposit ratio; Management efficiency; Net interest income Description An account of the resource Net Interest Margin (NIM) is an important indicator in assessing the sustainability and health of the banking system. A bank that has a high NIM means that the bank has a greater opportunity to generate profits, power to resist the financial crisis, and provide welfare for parties who have an interest in the bank. This study aims to determine the factors that influence NIM. The sample used in this study is the banking industry listed on the Indonesia Stock Exchange (BEI) from 2015 to 2019. In this study the independent variables used are bank size, lending scale, credit risk, equity capital, loan to deposit ratio, management efficiency and inflation rate. The dependent variable in this study is NIM. The number of samples used was 37 conventional banks which were taken using purposive sampling method. By using multiple regression analysis with the General Least Square (GLS) approach method. The results of this study indicate that the bank size, credit risk, equity capital, loan to deposit ratio, management efficiency and inflation rate have an effect on NIM, while the lending scale has no effect on NIM. The results of this study are expected to be used by future researchers, bank managers, and investors in determining the factors that can affect the NIM at the Bank. Creator An entity primarily responsible for making the resource Henny Setyo Lestari, Helda Chintia, Ilham Cahyo Akbar Source A related resource from which the described resource is derived DOI: https://doi.org/10.26905/jkdp.v25i1.5102 Publisher An entity responsible for making the resource available Universitas Merdeka Malang Date A point or period of time associated with an event in the lifecycle of the resource January 2021 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Bank size; Credit risk; Equity capital; Inflation; Loan to deposit JURNAL NASIONAL AKUNTANSI ratio; Management efficiency; Net interest income https://repository.horizon.ac.id/files/original/4d8c62f3f9ad548ac012d6a38d43e896.pdf b5b28e1bc8e76589e847c9017f7eb180 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 25 No. 1 (2021) January 2021 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Jurnal Keuangan dan Perbankan Universitas Merdeka Malang The Determinants of Life Insurance Ownership Subject The topic of the resource Bequest; Culture; Customs; Financial Plan; Life Insurance Description An account of the resource Life insurance ownership has been known as one of alternatives to mitigate the financial risk of a household. Several ethnicities in Indonesia are exposed to financial risk in terms of premature death of family members because there exists cultural traits expenditures. This paper examines the decision to own life insurance among Bataknese in Medan. The determinants of life insurance ownership observed in this study include socioeconomic and demographic factors. Data was analysed using Logit regression of 185 questionnaires after adjustments from 200 responses. The results show that the Batak ethnic in Medan owned personal life insurance because it was driven by the number of credit card limits, age, number of social gathering clan, education, residence ownership status, and bequest motives. Meanwhile, Saur matua life insurance (cultural traits) ownership is driven by factors in the order of the first child in the family, the number of brothers, life expectancy, and the condition of receiving inheritance from parents. Bataknese own life insurance affected by socioeconomic and demographic factors. This research can provide opportunities for the life insurance industry if it wants to add new features of life insurance products that are specific to ethnic groups with similar cultural heritage patterns. Creator An entity primarily responsible for making the resource Aryanti Sariartha Sianipar, Arif Qaedi Hutagalung Source A related resource from which the described resource is derived DOI: https://doi.org/10.26905/jkdp.v25i1.5112 Publisher An entity responsible for making the resource available Universitas Merdeka Malang Date A point or period of time associated with an event in the lifecycle of the resource January 2021 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Bequest; Culture; Customs; Financial Plan; Life Insurance JURNAL NASIONAL AKUNTANSI