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Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside

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Published by Gapenas Publisher

ISSN : 27979733 EISSN : 27770540 DOI : https://doi.org/10.53363/yud

Core Subject : Economy,

Economics, Econometrics & Finance

Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside editorials, reviews, research articles and short communications on following topics: Finance Accounting Budget Investment decision Financing decision Dividend decision Working capital decision Strategy Inside Corporate strategy Strategic planning Communication Research & Development Management Risk Management Management functions Operations Management Management science International Business Management Organizational Behavior Portfolio Management

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 143 Documents

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PENGARUH BIAYA PRODUKSI, BIAYA PROMOSI, VOLUME PENJUALAN, DAN PERILAKU BIAYA TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD & BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Akirliani, Erika Praja; Afifi, Zaenal; Mulyani, Ulva Rizky
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 1 (2024): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v4i1.80

Profitability is the ability of a company or business entity to generate profits or profits from its business operations. This study aims to determine the effect of production costs, promotional costs, sales volume, and cost behavior on profitability in food & beverage companies. The population in this study are food & beverage companies listed on the Indonesia Stock Exchange in 2018 - 2022. The resulting sample for 5 years of observation amounted to 117 companies using purposive sampling technique. The results of this study are the variables of production costs and cost behavior have a negative effect on profitability, while the variables of promotional costs, sales volume have a positive effect on profitability

ANALISIS PENERAPAN SISTEM ADMINISTRASI DATA DAN PROSEDUR PEMUNGUTAN PBB DALAM PENINGKATAN KUALITAS PELAYANAN PAJAK DI KOTA SERANG Lestari, Dini Martinda; Pertiwi, Sari Putri; Sulistiowaty, Eka Ratna
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 1 (2024): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v4i1.81

The source of state revenue can be from several sources, one of which comes from taxes, taxes are divided into two, namely Central Taxes and Regional Taxes. Regional revenues are usually obtained from taxes, one of the influential revenues is the land and building tax, whose collection rights are handed over directly to the city/regency government. However, in the process of data collection and collection, there are still some errors. This study aims to determine how the application of the data administration system and UN collection procedures in improving the quality of tax servants in Serang City The research method used is qualitative research method. This research was conducted by direct interviews with the agency, then an analysis was carried out on the application of the data administration system and UN collection procedures in improving the quality of tax services in Serang City with several data sources and applicable regulations. The data administration system used by the Serang City government is the SISMIOP application, this system has been implemented or used in the process of UN data collection and mass printing in Serang City since 2013, the UN collection procedure in Serang City applies the collection process to be handed over directly to the head of the village and tax officers in the kelurahan. The conclusion of this study is that the UN data collection system and voting procedures in Serang City are still not optimal because there are still many data errors and lack of coordination in the collection process

STRATEGI PEMUNGUTAN PAJAK BUMI DAN BANGUNAN DALAM UPAYA PENINGKATAN PENDAPATAN ASLI DAERAH KABUPATEN PANDEGLANG Pertiwi, Sari Putri; Oktaviani, Rini
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 3 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i3.82

Indonesia is a developing country with a wide range of revenues, including tax collection from state and local (local) taxes. One of the taxes that is the source of our country's income is the Land and Building Tax (PBB). The purpose of the study is to find out the procedures in collecting UN are according to standards or not, knowing good strategies in collecting Land and Building Tax so that there is an increase in PAD and knowing what factors are obstacles or obstacles in collecting Land and Building Tax. The research used qualitative approach method. Types of analytical descriptive research. The results of the study are internal factors and external factors that affect UN voting. strategies undertaken to increase UN voting. The procedure used in the UN vote. UN collection payment procedure. The development of the realization of Regional Original Revenue revenue of Pandeglang Regency in 2018-2022 has decreased. The conclusion is that internal factors that affect UN voting are insufficient human resources, inadequate facilities and infrastructure and budget. External factors that affect UN voting are in the field of technology, namely weak in IT. UN voting procedures are registration, data collection, assessment, determination, acceptance, billing, service and objection. The procedure for paying Land and Building Tax can be offline and online. The strategy used is to disable SPPT, sanction and hold Anev socialization (Analysis and Evaluation). The development of PAD revenue realization in Pandeglang Regency in 2018-2022 has decreased

ANALISIS KELAYAKAN FINANSIAL WIRAUSAHA PRODUKTIF SAMCURRY (SAMOSA CURRY) MAHASISWA Alexander, Yohanes; Mushollaeni, Wahyu; Esika, Yulita; Emon, Friska Astuti; Kandar, Augrasia Stefani Dirga; Giur, Gudelia Trivoni
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 2 (2024): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v4i2.83

The analysis of the financial feasibility of the production of a food product is carried out through the calculation of the financial feasibility analysis of the business. The analysis involves the calculation of investment costs, production costs, Cost of Goods Sold (COGS), Break Event Point (BEP), and RC/Ratio. In this study, a financial feasibility analysis was carried out to determine the financial performance of the production of SAMCURRY samosa snacks produced by a group of entrepreneurial students at Tribhuwana Tunggadewi University. The purpose of the study is to obtain the results of the analysis of financial feasibility and profit and loss projections from the SAMCURRY samosa product business typical of Malang. The method used is qualitative descriptive with business cash flow data and business development projections. The calculation results gave an HPP result of Rp. 5337,- with a mark up taken by the company of 87%, so that the selling price for 1 pack of SAMCURRY with 3 cooked samosas was Rp. 10,000,-. The BEP Unit value is 568 units (samosa/year) and the BEP Price is Rp. 5,680,920/year. RC/Ratio gives a result of 1.87, so it can be stated that SAMCURRY's production business is feasible or efficient and the business is profitable. The annual profit plan is Rp. 92,329,671/year. In addition to the production of mature SAMCURRY, samosa is also marketed in the form of frozen processing in vacuum packaging. The HPP value is Rp. 9309,- with a mark up taken by the company of 93%, so the selling price for 1 pack containing 6 samosas in vacuum packaging is Rp. 18,000,-. The production of this freeze-vacuum samosa is worth continuing the business, because it can provide business profits and the RC/Ratio value is 1.93. The BEP value of the unit is 667 (samosa/year) and the BEP Price is Rp.12,000,017 per year

PERGESERAN DARI SISTEM AKUNTANSI KONTINENTAL KE SISTEM AKUNTANSI ANGLO-SAXON DI INDONESIA Nugroho, Mahendra Adhi; Aulia, Nida; Lestari, Hanifah; Novitasari, Budi Tiara
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 3 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i3.84

The development of the accounting system in Indonesia began with the continental accounting system during the Dutch period, then changed to the Anglo-Saxon accounting system due to the large number of international transactions. The research method in this article is through a qualitative approach where the data collection technique is carried out by library research and the data analysis method used in this study is descriptive analysis. The data source used is secondary data. This study explains the changes and the advantages and disadvantages of both accounting systems. The final section of this study discusses how technology can affect the transition of the continental accounting system to the Anglo-Saxon accounting system. This study is expected to provide another perspective on how accounting system practices can change according to their environment

TANTANGAN DAN PELUANG: ANALISIS DAMPAK BOIKOT TERHADAP KINERJA SAHAM PERUSAHAAN YANG TERLIBAT KONTROVERSI ISU ISRAEL Novanti, Hani
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 3 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i3.85

This study aims to analyze the impact of the boycott on the stock prices of companies that allegedly support Israel in the context of the Israeli-Palestinian conflict. Through the collection and analysis of stock closing price data during 2023 from five selected companies, namely Unilever Indonesia, PT. Mitra Adiperkasa, PT MAP Boga Adiperkasa, PT Fast Food Indonesia Tbk, and PT Metrodata Electronics Tbk, and using a t-test paired sample, this study evaluates whether there is a difference in stock prices between the previous quarter (quarter 1-3) and the quarter affected by the boycott (quarter 4). The results of the analysis show that although there is an average difference in stock prices between the two periods, the difference is not statistically significant. The high correlation between stock prices in both periods shows that there is consistency in the trend of stock price movements. Thus, the results of this study provide valuable insights into understanding the impact of the boycott on the stock prices of companies that allegedly support Israel

PERAN DIGITALISASI AKUNTANSI DALAM EFISIENSI DAN TRANSPARANSI Nugroho, Mahendra Adhi; Kusumawati, Fadhilah Dian; Buchori, Willa Putri Malinda
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 1 (2024): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v4i1.86

This research aims to determine the role of accounting digitalization in increasing efficiency and transparency. The research method used is using a qualitative- descriptive approach. The research results show that digitalization of accounting has brought significant changes in increasing efficiency and transparency. Digitalization of accounting emphasizes the automation of routine processes such as recording transactions and preparing financial reports. Automation results in operational efficiency and transparency. In addition, accounting digitization allows access to financial data in real time, supporting efficiency and transparency in organizations. There is no loophole for fraudsters with digitalization because the digitalization process is so fast. Efficiency and transparency will help the accounting profession's duties. This benefit will also strengthen relationships with stakeholders

STRATEGI PERBANKAN DALAM IMPLEMENTASI GREEN ECONOMY Febrianto, Gustaf Naufan; Brahmayanti, Ida Ayu Sri
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 2 (2024): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v4i2.88

Indonesia has great potential to develop a green economy as a form of environmentally friendly and sustainable development. However, to achieve this goal, support from various parties is needed, including financial institutions such as banks. Although banks in Indonesia have introduced several products and services related to the green economy, the role of banks in encouraging the implementation of the green economy in Indonesia has not been optimal. One of the main obstacles is the lack of awareness and understanding of the green economy among the public and business people. In fact, banks as financial institutions can play an important role in increasing understanding and awareness of the green economy through targeted education programs and campaigns. Banks can also provide financial incentives for business people who implement environmentally friendly and sustainable business practices. The purpose of this study is to find out the Banking Strategy in encouraging the acceleration of the green economy towards economic recovery and multilateral problems. This research is a qualitative descriptive research that uses a type or approach of literature study. The results of this study reveal that in encouraging the implementation of the green economy or green economy, the banking sector has a strategic role, the green economy has a close relationship between economic growth and environmental responsibility that supports each other, In order to strengthen the role of banking in encouraging the acceleration of the implementation of the green economy in Indonesia, strategies that can be applied include strengthening government policies, developing regulations and banking practice standards that sustainability, increasing market demand, technological innovation and banking finance, as well as strengthening partnerships and collaborations with various stakeholders

PENERAPAN MANAJEMEN MUTU TERHADAP KINERJA FINANSIAL DI INDUSTRI KREATIF: TINJAUAN LITERATUR SISTEMATIK Subroto, Melvin Rahma Sayuga; Kuncoro, Andreas Mahendro; Ohara, Eric
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 2 (2024): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v4i2.90

The creative industry faces challenges in balancing the need for standardization with the need for creativity. Standardization can improve efficiency and quality, but if it is too rigid, it can hinder creativity. This study uses the systematic literature review (SLR) method to explore this balance and its impact on financial performance. From the 18 articles analyzed, it was found that the implementation of flexible and adaptive quality management can improve efficiency without limiting creativity, and companies that manage to maintain this balance tend to produce better financial performance. Effective strategies include the development of adaptable quality standards, collaboration between human resources, and continuous feedback systems

PEMETAAN BIBLIOMETRIK TREN KEBERLANJUTAN PENELITIAN PERILAKU KEUANGAN Farliana, Nina; Hardianto, Hanif; Ikhsananto, Aan
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 2 (2024): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v4i2.91

This article aims to present a global empirical review of the study of financial behavior related to education, money saving, and consumption, as well as its contribution to research on the Sustainable Development Goals (SDGs) related to social justice in quality education (SDG 4) and gap reduction (SDG 10). Data and metadata from 1180 articles published between 2015 and 2024 were taken from the Scopus database, and analyzed using a bibliometric approach, with the help of classical methodologies and VOSviewer software. The results of the analysis show exponential growth in scientific production over the past few decades, concentration on twelve specific journals indexed in Scopus, the global dominance of United States universities in institutional co-authoring networks, and conceptual separation of financial behavior by theme and time. We conclude that there is a two-decade evolution in relevant topics and concentrates on three main blocks: financial education; savings and consumption decisions; financial and investment literacy, which shows a temporal evolution that results in a variety of visions in the relationship between the development of individual financial behavior and global markets. Given the importance of understanding the impact of education and financial literacy on personal saving, consumption, and investment behavior, further studies of financial behavior can be conducted through this research and assessment of the results obtained

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Contact Name Yudi Nur Supriadi

Contact Email admin@gapenas-publisher.org

Phone +6285885400000

Journal Mail Official admin@gapenas-publisher.org

Editorial Address Gg. H.Ridan No.48 RT. 002/002 Kelurahan Poris Plawad Indah Kecamatan Cipondoh Tangerang

Location Kota tangerang, Banten INDONESIA

Abstract

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Contact Name
Yudi Nur Supriadi

Contact Email
admin@gapenas-publisher.org

Phone
+6285885400000

Journal Mail Official
admin@gapenas-publisher.org

Editorial Address
Gg. H.Ridan No.48 RT. 002/002 Kelurahan Poris Plawad Indah Kecamatan Cipondoh Tangerang

Location
Kota tangerang,

Banten

INDONESIA