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Jurnal Manajemen Perbankan Keuangan Nitro (JMPKN) Jl. Prof. Abdurahaman Basalamah No.101 Makassar
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INDONESIA
Jurnal Manajemen Perbankan Keuangan Nitro
Published by IBK Nitro
ISSN : 2620780X     EISSN : 26207524     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Fokus dan Scopus pada Jurnal ini yaitu: - Manajemen Perbankan - Manajemen Keuangan - Dan Bidang lainnya yang berhubungan
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 140 Documents
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THE INFLUENCE OF ACCOUNTING LITERACY AND TAX LITERACY ON INTEREST IN BECOMING A TAX CONSULTANT WITH A MODERATED GROWTH MINDSET Fredicia Putri, Cindy; Rodiah, Siti; Mustika Putri, Annie
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 4 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v1i4.752

Abstract

This study was conducted to examine the influence of accounting literacy, tax literacy, and growth mindset on students' interest in becoming tax consultants, as well as the role of growth mindset in moderating this relationship. The study population included all students of the Accounting Study Program at the University of Muhammadiyah Riau, with a sample of 151 respondents selected through purposive sampling. Data were obtained through questionnaires. The results showed that accounting literacy did not significantly influence students' interest in becoming tax consultants. Tax literacy was proven to have a positive and significant effect on interest in becoming tax consultants. Growth mindset also had a significant positive effect on students' interest. However, growth mindset did not act as a moderating variable in the relationship between accounting literacy and tax literacy. The conclusion of this study confirms that tax understanding and growth mindset are more dominant in driving students' interest in choosing the profession of tax consultant than accounting literacy factors.
THE EFFECT OF TAXPAYER AUDITS, TAX FAIRNESS AND ECONOMIC MOTIVES ON TAX EVASION Indah Yani , Mega Sari; Marlina , Evi; Mustika Putri , Annie
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 4 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

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Abstract

This study aims to examine the influence of tax audits, tax fairness, and economic motives on tax evasion among individual taxpayers. The background of this study is based on the still high practice of tax evasion which has a negative impact on state revenue. This study uses a quantitative approach with a survey method of 100 respondents registered at the Pekanbaru Senapelan Pratama Tax Office. Data analysis was conducted using multiple linear regression using SPSS version 25. The results show that tax audits and economic motives have a significant effect on tax evasion, while tax fairness does not show a significant effect. This study contributes to the development of fiscal policy, particularly in improving the effectiveness of supervision and understanding of taxpayers' economic motivations in order to minimize evasion practices
THE ROLE OF FOOD DELIVERY APPLICATIONS IN INCREASE MSME SALES IN TAMALANREA DISTRICT Nawir, Fadliyani; Meyfani, Ashari; Madrianah, Madrianah; Muchsidin, Murdin
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 3 (2025): Vol. 1 No. 3 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

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Abstract

This research aims to examine the role of food delivery applications in increasing the sales of Micro, Small, and Medium Enterprises (MSMEs) in Tamalanrea District. The main focus of this study is to understand how digital food delivery services like GoFood and GrabFood can help MSME actors expand their market reach and encourage business growth amidst a shift in consumer behavior toward application-based services. The method used in this research is a qualitative approach with a case study method, and the analysis is conducted inductively, by identifying general patterns from field data to obtain a more comprehensive and contextual understanding of the phenomenon being studied. The results show that food delivery applications have a significant impact on the growth of MSME sales. These applications are considered effective in supporting the digitalization of MSMEs, increasing competitiveness, and encouraging business adaptation toward a more professional and modern direction.
MITIGATING QR-PHISHING RISKS IN INDONESIAN DIGITAL PAYMENTS THROUGH SECURITY BEHAVIOR INTENTIONS SCALE Baottong, Mozes Haryanto; Kausar, Al; Taufiq, Muhammad Imam; Krisnanto, Budhi
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 3 (2025): Vol. 1 No. 3 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v1i3.757

Abstract

This study aims to analyze the role of user awareness in mitigating the risk of quishing (QR phishing) in QR code-based digital transactions. The primary focus of this study is to examine whether user awareness acts as a mediating variable that strengthens the influence of user behaviors, such as password management, software updates, and device security practices, on quishing risk mitigation. This study used a quantitative approach using the Structural Equation Modeling (SEM) method to analyze the relationship between variables. Data was collected through an online survey involving 400 active QR code users in Indonesia. The results indicate that user awareness plays a significant role in enhancing quishing risk mitigation, both directly and through influencing user behavior. Good password management, regular software updates, and good device security practices have a positive effect on quishing risk mitigation, and this influence is further strengthened by user awareness. Furthermore, the results also reveal that increased user awareness can directly reduce their vulnerability to quishing attacks. The practical implication of these findings is the importance of digital security education programs that can increase user awareness of Quishing threats. Financial institutions, especially Bank Indonesia, and digital payment service providers can utilize these results to design policies that focus on increasing digital security awareness for users. Academically, this study adds to the understanding of the relationship between user awareness, user behavior, and Quishing risk mitigation in the context of QR Code-based digital payment systems, as well as contributing to the cybersecurity literature in the digital transaction sector.
FINANCIAL LITERACY, ACCESS TO CAPITAL, AND FINANCIAL MANAGEMENT PRACTICES AMONG FISHERMEN ENTREPRENEURS Abdullah, Fahri; Samsidar, Samsidar
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 4 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

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Abstract

This study investigates the relationship between financial literacy, access to capital, and financial management practices among fishermen entrepreneurs in Indonesia. Despite their vital role in coastal economies, fishermen remain among the most financially vulnerable groups due to low financial knowledge, limited credit access, and weak managerial capacity. Using a quantitative explanatory design, data were collected through structured questionnaires distributed to 120 fishermen entrepreneurs in South Sulawesi and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results reveal that financial literacy significantly enhances access to capital and directly improves financial management practices, including budgeting, saving, and expenditure control. Access to capital also has a strong positive effect on financial management and partially mediates the relationship between financial literacy and financial management practices. These findings validate the financial capability framework, emphasizing that financial outcomes are shaped by the interaction between knowledge, institutional access, and behavioral application. The study contributes to the growing literature on financial literacy in developing economies by contextualizing it within the fisheries sector, an area rarely examined in prior research. Policy implications highlight the need for targeted financial education, adaptive microfinance programs, and inclusive financial services tailored to the seasonal income patterns of fishermen. Enhancing financial literacy and inclusion is essential for empowering fishermen entrepreneurs, promoting sustainable livelihoods, and strengthening the resilience of coastal communities
CONSUMER BEHAVIOR AND RICE DEMAND PATTERNS IN TRADITIONAL MARKETS IN BANGKA BELITUNG Iryani, Rina
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 4 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v1i4.770

Abstract

This study aims to analyze consumer behavior and the pattern of rice demand in traditional markets in the Bangka Belitung region. Rice is the main staple food in Indonesia, and its demand level is strongly influenced by various economic and social factors. The research employed a qualitative descriptive approach with data collected through interviews, observations, and documentation. The results show that rice prices are not the main determinant of purchasing decisions, as rice is a basic necessity that cannot easily be substituted. Significant factors influencing rice demand include consumer income, preferences for rice type and quality, population size, and seasonal conditions affecting stock availability. The study concludes that understanding consumer behavior is essential for business actors and local governments to maintain distribution stability and rice availability in traditional markets.
THE INFLUENCE OF WORK ENVIRONMENT AND ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE IN THE SOCIAL SERVICES DEPARTMENT OF TANGERANG CITY Virlo, Versen; Herayati, Herayati; Windasari, Vicky
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 3 (2025): Vol. 1 No. 3 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

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Abstract

This study analyzes the effect of Work Environment and Organizational Culture on Employee Performance at the Social Service Office of Tangerang City. Using a quantitative approach, questionnaires were distributed to 49 respondents and data were processed with SPSS 23 through validity, reliability, classical assumption, and hypothesis testing (t-test, F-test, and R²). Results show that the Work Environment significantly and positively affects employee performance (sig. 0.036 < 0.05; t-count 2.160 > t-table 1.679), while Organizational Culture has a highly significant positive effect (sig. 0.000 < 0.05; t-count 10.037 > t-table 1.679). Simultaneously, both variables significantly influence performance (sig. 0.000 < 0.05; F-count 67.781 > F-table 3.230). The coefficient of determination reveals that 77.1% of performance variation is explained by these two factors, with the remainder influenced by others. The study concludes that Work Environment and Organizational Culture are key drivers of employee performance.
INTEGRATING TNFD INTO GREEN FINANCE TO SUPPORT AN INCLUSIVE AND SUSTAINABLE ECONOMIC TRANSFORMATION IN SUMATRA Khulsum, Umi; Utami, Pertiwi; Risna, Meilia; Zuhriyah, Nur azizah; Muzammil, Rozina
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 3 (2025): Vol. 1 No. 3 (2025): Special Volume for International Collaboration
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Abstract

This study analyzes the potential implementation of the Taskforce on Nature-related Financial Disclosures (TNFD) to strengthen green finance and sustainable economic transformation in Sumatra. The research background includes the global economic crisis, post-pandemic recovery gaps, and the need for transparency in Green Finance. This study uses a qualitative approach and policy review based on secondary data from Bank Indonesia, Statistics Indonesia (BPS), the Ministry of Finance, the Financial Services Authority (OJK), and TNFD documents. The results show that the success of TNFD implementation in Sumatra is strongly influenced by the synergy of monetary, fiscal, and macroprudential policies as well as the readiness of financial institutions to adopt nature risk disclosure. Strategic sectors such as food, renewable energy, and downstreaming have significant potential to become models for TNFD implementation through digital reporting. This study recommends the development of a TNFD integration roadmap, strengthening of the national data center, and green finance incentives to attract green investment. These findings contribute to the green finance literature and provide policy implications for inclusive and sustainable economic growth in the region.
The Role of the Deposit Insurance Corporation in Driving Indonesian Banking toward TNFD Disclosure: Strategies and Policy Implications Utami, Pertiwi; Purnamasari, Sinta Ayu; Ramatullah, Risen anugrah; Zais, Ferliansyah
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 3 (2025): Vol. 1 No. 3 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

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Abstract

This study aims to analyze the strategic role of the Deposit Insurance Corporation (LPS) in encouraging the adoption of the Taskforce on Nature-related Financial Disclosure (TNFD) framework by the Indonesian banking sector. Although TNFD has become the global standard for reporting nature risks, to date no national bank has officially joined this initiative. The study employed a systematic literature review approach, supported by bibliometric analysis using VOSviewer software, to identify trends, research gaps, and thematic linkages within global TNFD studies. The findings indicate that the main challenges to TNFD adoption in Indonesia include an unclear regulatory framework, limited environmental data infrastructure, low awareness and capacity of banking human resources, and a lack of institutional incentives. This study proposes five collaborative strategies that LPS can implement: the establishment of a national TNFD forum, a sustainability-based premium incentive scheme, data and technology collaboration, mentoring and certification programs, and innovation in nature-based risk assurance. This study contributes to academic discourse and public policy by introducing a new role model for LPS as a catalyst for sustainable finance transitions in developing countries.
Enhancing MSME Performance: The Mediating Role of Job Satisfaction between ICT Utilization and Work Discipline Dewi, Wulan Riska; Basrowi; Khaeruman
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 3 (2025): Vol. 1 No. 3 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

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Abstract

This study aims to analyze the effect of Information and Communication Technology (ICT) utilization and work discipline on employee performance, with job satisfaction as a mediating variable in Micro, Small, and Medium Enterprises (MSMEs). The utilization of ICT plays an important role in increasing work efficiency and effectiveness, while work discipline reflects the responsibility and consistency of employees in carrying out their duties. This study uses a quantitative approach with a survey method on MSME employees in Serang City. The study population was 752 employees, and 190 respondents were taken as the research sample. The sampling technique used Random Sampling with a Proportional Random Sampling approach so that each sub-district could be represented. Data analysis was carried out using the Partial Least Square – Structural Equation Modeling (PLS-SEM) method using Stratified SmartPLS software. The results of the study indicate that the utilization of ICT and work discipline have a positive and significant effect on employee performance. In addition, job satisfaction is proven to mediate the relationship between ICT and work discipline on employee performance. These results confirm that mastery of ICT and the implementation of good work discipline can increase job satisfaction, which ultimately has a positive impact on the performance of MSME employees..

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