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All Journal Primanomics : Jurnal Ekonomi & Bisnis ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Journal of Artificial Intelligence and Digital Business
Todingbua, Manuel A.
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

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PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN PADA KPP MAKASSAR UTARA Setiawati, Linda; Todingbua, Manuel A.; Halik, Johannes Baptista
ANALISIS Vol. 15 No. 01 (2025): ANALISIS VOLUME 15 NO. 01 TAHUN 2025
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this study is to analyze the impact of good corporate governance and tax sanctions on companies' compliance with tax obligations at the North Macassar Tax Office, as there are still compliance issues in various regions. This study uses a quantitative approach with number-based data. The sample consisted of 96 companies selected at random. The results show that the implementation of good corporate governance does not have a significant impact on companies' compliance with tax regulations. In contrast, tax penalties have a significant impact on the level of compliance with tax obligations by companies with the North Makassar Tax Office.
ANALISIS PENGARUH LITERASI KEUANGAN DAN SIKAP KEUANGAN TERHADAP PERILAKU MANAJEMEN UMKM DI KOTA MAKASSAR Tonapa, Cindy Dewi Cristin; Todingbua, Manuel A.; Mongan, Claudio Julio
ANALISIS Vol. 15 No. 01 (2025): ANALISIS VOLUME 15 NO. 01 TAHUN 2025
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v15i01.5343

Abstract

The need for careful financial management in order for MSMEs to adjust and prosper in a cutthroat market is what motivates this study. Effective financial management is frequently a challenge for MSMEs with inadequate financial literacy and proper financial attitudes. This study looks into how financial attitudes and financial literacy affect MSMEs' financial management practices in Makassar City. Questionnaires were used to gather data as part of a quantitative research approach. The findings indicate a significance level of 0.000, which is less than 0.05, and a F value of 18.749, which is higher than the F table value of 3.091. This indicates that the financial behavior variable is highly influenced by financial attitudes and financial knowledge. According to the analysis conducted with SPSS 26, financial attitudes and financial literacy have a major influence on the financial management behavior of MSMEs in Makassar City.
The Effect of Fear Of Missing Out and Financial Literacy on Student Financial Behavior Wijayanto, John; Todingbua, Manuel A.; Jaya, Amir
Primanomics : Jurnal Ekonomi & Bisnis Vol. 23 No. 2 (2025): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v23i2.3635

Abstract

Students today face a number of difficulties when it comes to handling their finances in the digital age. Anxiety or worry about missing out on exciting opportunities or social interactions is known as FOMO, and it is one of the newer phenomena. FOMO is frequently brought on by social media, where people can be influenced to engage in consumerist behavior by seeing their friends buying new things or taking part in different activities. The mental health of Generation Z is significantly impacted by FOMO as well. High levels of stress, anxiety, and feelings of inadequacy can result from the pressure to constantly be online and actively participate in social media. They constantly compare themselves to others they observe in their daring lives, which frequently leads them to conclude that many aspects of their lives that are shared on social media are representations that are dissimilar from reality. Fear of Missing Out (FOMO) has a positive and significant impact on financial behavior. Financial literacy has a positive and significant impact on financial transactions. The research methodology used is quantitative research employing validity tests, reliability tests, linear regression, t-tests, correlation, and determination of significant and positive influence in the financial management study of the Management Study Program at the Faculty of Economics and Business at Universitas Kristen Indonesia Paulus. The variable X1, or fear of missing out, has a significant impact on the financial performance of the students in the Program of Study Management at the Faculty of Economics and Business at Universitas Kristen Indonesia Paulus. The financial literacy variable, also known as X2, has a significant and positive impact on the financial literacy of the Program Study Management Faculty of Economics and Business at Universitas Kristen Indonesia Paulus.
Analysis Connection between Liquidity and Activities to Profitability at PT. FKS Multi Agro Tbk Pasomba', Jelnia Nu'tu; Paridi, Andryanus; Todingbua, Manuel A.
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1561

Abstract

Study This analyze connection between liquidity and activity to profitability at PT FKS Multi Agro Tbk during 2019–2023 period . The data used is secondary data in the form of report finance quarterly earnings​ from the Indonesia Stock Exchange . Variables liquidity measured through the current ratio, quick ratio, and cash ratio, while activity measured use ratio rotation assets , inventory , receivables , and assets fixed . Profitability analyzed through ROA, ROE, and NPM ratios . The approach used is analysis ratio financial analysis and Partial Least Square (PLS) test. Research results show that Good liquidity and activity own influence positive significant to profitability . In 2022, it was recorded as period with efficiency assets and profitability highest , while in 2023 it will occur decline in some indicator , shows the need optimization management assets and cash. Findings This give implications important for management company agribusiness For guard balance between liquidity and efficiency operations to improve performance finance in a way sustainable .
Co-Authors Jaya, Amir Johannes Baptista Halik Linda Setiawati, Linda Mongan, Claudio Julio Paridi, Andryanus Pasomba', Jelnia Nu'tu Tonapa, Cindy Dewi Cristin Wijayanto, John