Pengungkapan Inovasi Disruptif Sektor Perbankan Indonesia
Keywords:
Disruptive Innovation, Information Disclosure, Banking Industry, Financial Capital, Human Capital, Organizational Capital, Debt Level, Bank Size, ROA
Abstract
The banking industry in Indonesia is experiencing significant disruption due to the development of information and communication technology. Disruption brings new innovations that change the way banks serve customers. One form of disruptive innovation is fintech (fintech technology) which offers financial services that are more accessible, cheap and efficient. Disclosure of disruptive innovations is important for banks to inform stakeholders about their strategies and plans to deal with disruption. This disclosure can improve the transparency and accountability of banks, as well as help investors and creditors in assessing risks and investment opportunities. This study aims to determine the effect of financial capital, human capital and organizational capital on the disclosure of disruptive innovation in the Indonesian banking sector. The population in this study are banking companies listed on the IDX in 2018-2022. This study uses purposive sampling technique. Based on these criteria and sampling techniques, 45 banking sector companies were obtained with a five-year observation period, so that the total sample obtained was 225 samples. The data analysis technique used is panel data regression with the eviews 12 application. The results of this study indicate that financial capital and human capital affect the disclosure of disruptive innovation in the Indonesian banking sector. Meanwhile, organizational capital has no effect on the disclosure of disruptive innovation. This study also found that the level of debt, bank size and ROA as control variables were unable to show the effect of disclosure on disruptive innovation in the Indonesian banking sector.
References
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Penerimaan, P. (2015). Kota Malang. 15(2), 1–5.
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Rahayu, S. K., & Astuti, W. A. (2022). Disruption of Financial Technology (Fintech) in Indonesia. Jurnal Riset Akuntansi, 14(1), 95–115. https://doi.org/10.34010/jra.v14i1.6708
Rasyid, E., & Chaerudin, I. (2021). Inovasi Disruptif Transportasi Di Jakarta. Sebatik, 25(1), 138–145. https://doi.org/10.46984/sebatik.v25i1.1346
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Varma, P., Nijjer, S., Sood, K., Grima, S., & Rupeika-Apoga, R. (2022). Thematic Analysis of Financial Technology (Fintech) Influence on the Banking Industry. Risks, 10(10), 1–17. https://doi.org/10.3390/risks10100186
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Vives, X. (2019b). Forthcoming at The Annual Review of Financial Economics , 2019 Disrupsi digital di perbankan Xavier Vives * Sekolah Bisnis IESE Juli 2019.
Widyandri, D. B., & Laila, N. (2022). Analisis Pengaruh Mobile Banking Dan Keuangan Inklusif Terhadap Kinerja Keuangan Bank Syariah Di Indonesia Periode 2014-2019. Jurnal Ekonomi Syariah Teori Dan Terapan, 9(1), 14. https://doi.org/10.20473/vol9iss20221pp14-24
Wulandari, Y. N. (2022). RENEWAL OF CORPORATE CRIMINAL LIABILITY LAW. 1(1), 316–326.
Damodaran, A. (2020). Corporate Finance Theory and Practice. Wiley & Sons.
https://live.worldbank.org/en/event/2023/spring-meeting-2023-human-capital-climate
Weston, J. F., & Copeland, T. E. (2020). Managerial Finance. Pearson Education.
ANALISIS PENDEKATAN DISRUPTIVE INNOVATION STUDI PADA PT INVESTREE RADHIKA JAYA UGI SUGIANA, Ertambang Nahartyo, Dr., M.Sc., CMA., Ak., CA. (2018).
Anwar, S. (2019). Revolusi Industri 4.0 Islam Dalam Merespon Tantangan Teknologi Digitalisasi. Jurnal Studi Keislaman, 8(2), 16.
Supheni, I., Suhardjanto, D., & Nur Probohudono, A. (2020). Voluntary Disclosure of Disruptive Innovations (Story from Banking Industries In Indonesia). Talent Development and Excellence, 12(2), 3130–3142. http://www.iratde.com.
Arianti, F., Putri, A., & Firdaus, N. (2022). Inovasi Distruptif Terhadap Legalitas Transaksi dalam Hukum Islam pada Bisnis Bliuntung di era Moderen. National Conferences: Social Science and Religion, Ncssr, 699–706.
Ash-Shiddiqy, M. (2023). Analisis Peluang dan Tantangan Perbankan Syariah di Era Digital. JASIE - Journal of Aswaja and Islamic Economics, 02(01), 9–16. https://www.publikasiilmiah.unwahas.ac.id/index.php/JASIE/index
Astuti, N. W., & Bandi, B. (2023). Modal Organisasi, Nilai Perusahaan dan Penghindaran Pajak. Jurnal Akuntansi Dan Bisnis, 23(2), 220–233. https://doi.org/10.20961/jab.v23i2.1121
Bayudin. (2019). 2039-Article Text-4032-2-10-20200617. Jurnal Manajemen Dan Bisnis, 16(2), 36–49.
Dosinta, N. F., Djafar, F., & Yantiana, N. (2022). The Role of Corporate Governance in Corporate Human Development Disclosures. Journal of Accounting Research, Organization and Economics, 5(3), 282–296. https://doi.org/10.24815/jaroe.v5i3.30933
Enders, A., Jelassi, T., Koening, A., & Hungenberg, H. (2007). The relativity of disruption: e-banking as a sustaining innovation in the banking industry. E-Commerce and V-Business Digital Enterprise in the Twenty-First Century, Second Edition, 7(2), 3–22. https://doi.org/10.4324/9780080549781-2
Fikri, F. (2017). Pengaruh Human Capital (Modal Manusia) Terhadap Pertumbuhan Ekonomi Provinsi Jawa Timur. Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya, 5(2), 1–11.
Fitroh, N., & Syakarna, R. (2023). Peran Teknologi Disruptif dalam Transformasi Perbankan dan Keuangan Islam. MUSYARAKAH: Journal of Sharia Economics (MJSE), 3(1), 76–90. http://journal.umpo.ac.id/index.php/musyarakah.
Hartati, I., & Arfin. (2020). Human Resources Development Strategy of the Ministry of Finance of the Republic of Indonesia in Facing the Challenges of the Disruption 4.0 Era. Jurnal BPPK : Badan Pendidikan Dan Pelatihan Keuangan, 13(1), 109–129.
Husain, R. (2019). Gaya Kerja Milenial dan Tantangan Kolaborasi di Era Disrupsi Teknologi. In Prosding Seminar Nasional (Issue February).
Istyanto, N. P., & Nasrulloh, M. (2019). Disruptif Teknologi E-Government terhadap Pelayanan Publik Tradisional Masyarakat Surabaya di Era Industri 4.0. INTEGER: Journal of Information Technology, 4(2), 1–11. https://doi.org/10.31284/j.integer.2019.v4i2.687
Julison, B. (2019). Instrumen Pengukuran Kinerja Inovasi Perusahaan Kontraktordi Indonesia. Media Komunikasi Teknik Sipil, 20(1), 19–31.
Linne A. Kainde, L., & Maria Yasabeo, J. (2022). the Influence of Financial Technology on Bumn Banking Profitability 2014-2019 Period. JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis Dan Inovasi Universitas Sam Ratulangi)., 9(3), 1426–1439. https://doi.org/10.35794/jmbi.v9i3.44105
Lubis, N. K., Irwan, M., Nasution, P., Komputer, J. I., & Dan Manajemen, E. (2022). Analisis SWOT Finansial Tenologi Informasi dalam Kualitas Layanan Perbankan di Era Disruptif. Jurnal Ilmu Komputer, Ekonomi Dan Manajemen (JIKEM), 2(2), 2769–2775. https://ummaspul.e-journal.id/JKM/article/download/4640/1929
Mahmood, Z., & Zakariya University Multan Pakistan Rabia Rasheed, B. (2019). Journal of Accounting and Finance in Emerging Economies. 8(2). https://doi.org/10.26710/jafee.v5i1
Mantik, H. B. (2020). Mengukur Kinerja Organisasi Dengan Metode Balanced Scorecard (Studi KasusPt Mti). Jurnal Mitra Manajemen. https://journal.universitassuryadarma.ac.id/index.php/jmm/article/view/473
Mathematics, A. (2016). Louis Beverly. 1–23.
Mawarrini, R. I. (2017). Identifikasi Pembayaran Bergerak (Mobile Payment) yang Mengganggu (Disruptive) di Indonesia. Perisai : Islamic Banking and Finance Journal, 1(3), 215–226. https://doi.org/10.21070/perisai.v1i3.1179
Mea, I., Dan, K., & Sukabumi, K. (2021). INOVASI LAYANAN PERBANKAN PADA ERA DISRUPTION DI JIMEA | Jurnal Ilmiah MEA ( Manajemen , Ekonomi , dan Akuntansi ). 5(1), 240–252.
Mutiasari, A. I. (2020). Perkembangan Industri Perbankan Di Era Digital. Jurnal Ekonomi Bisnis Dan Kewirausahaan, 9(2), 32–41. https://doi.org/10.47942/iab.v9i2.541
Muzayyana Tartila, A. (2022). Strategi Industri Perbankan Syariah dalam Menghadapi Era Digital. Jurnal Ilmiah Ekonomi Islam, 8(03), 3310–3316.
Narulita, S., & Zainal, Y. (2022). Social Pedagogy : Journal of Social Science Education PERAN FINANCIAL TECHNOLOGY SYSTEM DI PERBANKAN INDONESIA DI ERA PANDEMI COVID 19. Journal of Social Science Education, 3(2).
Penerimaan, P. (2015). Kota Malang. 15(2), 1–5.
Rahadiyan, I. (2020). Perkembangan Financial Technology Di Indonesia Dan Tantangan Pengaturan Yang Dihadapi. Artificial Intelligence and the Law, 31–48.
Rahayu, S. K., & Astuti, W. A. (2022). Disruption of Financial Technology (Fintech) in Indonesia. Jurnal Riset Akuntansi, 14(1), 95–115. https://doi.org/10.34010/jra.v14i1.6708
Rasyid, E., & Chaerudin, I. (2021). Inovasi Disruptif Transportasi Di Jakarta. Sebatik, 25(1), 138–145. https://doi.org/10.46984/sebatik.v25i1.1346
Setyaningsih, E. D., & Vanda, L. (2018). Analisis SWOT Financial Teknologi Pada Kualitas Layanan Perbankan di Era Disruptif. Seminar Nasional Inovasi Dan Tren (SNIT), 60–65. http://seminar.bsi.ac.id/snit/index.php/snit-2018/article/view/36/85
Shen, Y., & Zhang, X. (2023). Journal of Innovation. Journal of Innovation & Knowledge, 8(3), 100384. https://doi.org/10.1016/j.jik.2023.100384
Sindania, S., & Hartono, S. (2022). Peningkatan Kinerja Pemasaran Melalui Disruptive Innovation Yang Berbasis Intellectual Capital pada UMKM kabupaten Sukamara, Kalimantan Tengah. Jurnal Ekonomi Dan Bisnis, 21(2), 121. https://doi.org/10.30659/ekobis.21.2.121-134
Sombolayuk, W., Sudirman, I., & Yusuf, R. M. (2019). Pengaruh Modal Keuangan Terhadap Kinerja Perusahaan Ukm Melalui Strategi Inovasi (Studi Empiris Perusahaan Ukm Di Kota Makassar). Dinamika Akuntansi, Keuangan Dan Perbankan, 8(2), 134–157.
Suhardjanto, D., Probohudono, A. N., & Supheni, I. (2021). Pengungkapan Inovasi Disruptif Industri Perbankan Indonesia. EKUITAS (Jurnal Ekonomi Dan Keuangan), 5(3), 283–299. https://doi.org/10.24034/j25485024.y2021.v5.i3.4997
Suhendra, I. (2020). Determinan Modal Manusia Di Indonesia : Menggunakan Estimasi Panel Pendahuluan. Jurnal Riset Bisnis Dan Manajemen Tirtayasa, 4(2), 162–177.
Supeno, W. (2018). Implementasi Kualitas Pelayanan di Era Disrupsi Pada PD BPR Bank Jombang Jawa Timur. Jurnal Sekretari Dan Manajemen, 2(2), 255–262. http://ejournal.bsi.ac.id/ejurnal/index.php/widyacipta
Susanti, Y., Mintarti, S., & Asmapane, S. (2018). Pengaruh struktur modal, kinerja keuangan perusahaan, ukuran perusahaan dan kualitas auditor eksternal terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di bursa efek indonesia. Akuntabel, 15(1), 1. https://doi.org/10.29264/jakt.v15i1.1924
Taleb, M., & Pheniqi, Y. (2023). Does Innovation Ambidexterity Moderate the Relationship between Intellectual Capital and Innovation Performance? Evidence from Morocco. International Journal of Technology, 14(4), 724–748. https://doi.org/10.14716/ijtech.v14i4.5677
Varma, P., Nijjer, S., Sood, K., & Grima, S. (2022). risiko Analisis Tematik Pengaruh Financial Technology ( Fintech ) Terhadap Industri Perbankan.
Varma, P., Nijjer, S., Sood, K., Grima, S., & Rupeika-Apoga, R. (2022). Thematic Analysis of Financial Technology (Fintech) Influence on the Banking Industry. Risks, 10(10), 1–17. https://doi.org/10.3390/risks10100186
Vives, X. (2019a). Digital Disruption in Banking. Annual Review of Financial Economics, 11(July), 243–272. https://doi.org/10.1146/annurev-financial-100719-120854
Vives, X. (2019b). Forthcoming at The Annual Review of Financial Economics , 2019 Disrupsi digital di perbankan Xavier Vives * Sekolah Bisnis IESE Juli 2019.
Widyandri, D. B., & Laila, N. (2022). Analisis Pengaruh Mobile Banking Dan Keuangan Inklusif Terhadap Kinerja Keuangan Bank Syariah Di Indonesia Periode 2014-2019. Jurnal Ekonomi Syariah Teori Dan Terapan, 9(1), 14. https://doi.org/10.20473/vol9iss20221pp14-24
Wulandari, Y. N. (2022). RENEWAL OF CORPORATE CRIMINAL LIABILITY LAW. 1(1), 316–326.
Damodaran, A. (2020). Corporate Finance Theory and Practice. Wiley & Sons.
https://live.worldbank.org/en/event/2023/spring-meeting-2023-human-capital-climate
Weston, J. F., & Copeland, T. E. (2020). Managerial Finance. Pearson Education.
Published
2024-07-21
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Copyright (c) 2024 Sabina Sabina, Lilik Handajani
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
