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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 154 Documents

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PENGARUH CAPITAL ADEQUACY RATIO (CAR), LOAN TO DEPOSIT RATIO (LDR), DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) TERHADAP NON PERFORMING LOAN (NPL) PADA BANK KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA Arse, Nikyta Agnadya; Rahman, Fauziah; Dewi, Sucitra
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.v4i2.92

This study aims to determine the effect of capital adequacy ratio (CAR), loan to deposit ratio (LDR), and operating costs operating income (BOPO) on non performing loan (NPL) in conventional banks listed on the Indonesia Stock Exchange (IDX) in 2019 -2021. The population of this study was 43 conventional banks registered on the IDX. Data was collected using a purposive sampling technique, so that 10 conventional bank samples were obtained for 3 years of observation (2019-2021). The research technique used in this study is quantitative research techniques. The data analysis techniques used are descriptive analysis, multiple linear analysis, classical assumption testing, and hypothesis testing using the SPSS application. The results of this study are that partially CAR and BOPO have a positive and significant effect on NPL, LDR has a negative and significant effect on NPL. Simultaneously, CAR, LDR and BOPO together have a significant effect on NPL in conventional banks listed on the IDX in 2019-2021

PENGARUH KESADARAN PAJAK, SANKSI PAJAK, DAN KEPERCAYAAN PAJAK PADA PEMERINTAH TERHADAP KEPATUHAN WAJIB PAJAK UMKM Dwi Atmoko, Agus
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 3 (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.v4i3.89

The development of MSMEs in Indonesia has increased very rapidly every year. This can be seen from data from the Ministry of Cooperatives and SMEs in 2021, that the number of MSMEs in Indonesia reached 64.2 million with a contribution to GDP of 61.07% or Rp 8,573.89 trillion. MSMEs pay taxes to the state which is quite significant, but many MSME actors do not understand and are aware of their tax obligations. Therefore, the government needs to increase taxpayer compliance in various ways, This study aims to find out and analyze the influence of tax awareness, tax fines, and government tax trust on the level of taxpayer compliance in the tumpeng sewu MSME forum in Butuh district which amounted to 50 MSME actors. The number of administrators and members registered in the tumpeng sewu MSME forum as taxpayers was used for sampling as many as 50 people. The data analysis method used in testing the hypothesis of this study is multiple regression analysis. This sampling technique The results of this study show that tax awareness, tax sanctions, and tax trust in the government have a positive effect on the level of taxpayer compliance in the tumpeng sewu MSME forum in Butuh district. This is shown by a determination coefficient of 8,493 which means that tax awareness, tax sanctions, and tax trust in the government affect the level of taxpayer compliance by 849%. At the same time, tax awareness, tax sanctions, and tax trust in the government have

PENGARUH STRATEGI BISNIS TERHADAP INOVASI PRODUK UMKM DENGAN AKUNTANSI MANAJEMEN LINGKUNGAN SEBAGAI VARIABEL INTERVENING Widiarto, Ardian; Rusniti, Rusniti; Hasanudin, Mohamad; Kusuma, Septian Yudha
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 3 (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.v4i3.94

This study aims to determine the effect of business strategies carried out by food processing MSMEs in Semarang City on product innovation where environmental management accounting plays a role as an intervening variable. Environmental management accounting provides environmental cost information that can support decision-making related to environmental management. Determining the right business strategy can spur MSMEs to increase competitiveness through product innovation. Business strategies that consider ecological sustainability are an interesting issue today. Business strategies that prioritize environmental preservation will trigger product innovation that is highly competitive both nationally and internationally. The research method used is quantitative. This study uses a purposive sampling technique with criteria and considerations to determine the sample. Data collection was carried out by distributing questionnaires to food processing MSMEs in Semarang City and the final result was 100 respondents. SmartPLS 3 was used as a research instrument test tool. The results obtained are that Environmental Management Accounting plays a role in mediating the influence of Business Strategy on Product Innovation in a positive or strengthening direction

PENGARUH FRAUD DIAMOND, FINANCIAL STABILITY TERHADAP PENDETEKSIAN FRAUDULENT FINANCIAL STATEMENT Amrullah, Rahadian; Wulandari, Putri
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.v4i2.95

This study aims to analyze and determine the effect of fraud diamond and financial stability on fraudulent financial statements. The technique used in determining the data for this study uses purposive sampling technique and can be used as many as 28 samples of banking companies. For data processing, the SPSS software application version 24 was used. The results of the study showed that pressure had a negative effect on fraudulent financial statements and was rejected. Opportunity had a negative effect on fraudulent financial statements and was rejected. Rationalization had a positive effect on fraudulent financial statements and was accepted. Capability had a negative effect on fraudulent financial statements and was rejected. Financial stability had a positive effect on fraudulent financial statements and was accepted

PENGARUH DEBT TO EQUITY RATIO DAN CURRENT RATIO TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR PERKEBUNAN Dewi, Sucitra; Rahman, Fauziah
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 3 (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.v4i3.98

The purpose of this study was to determine the effect of debt to equity ratio and current ratio on financial distress partially and simultaneously. The population in this study were manufacturing companies in the Plantation sub-sector in 2020-2022 as many as 24 companies with sampling techniques based on criteria using purposive sampling. The sample obtained based on the criteria was 72 food and beverage sub-sector companies. This type of research is quantitative with a causal associative approach. The data analysis technique used is quantitative with descriptive statistics using IBM SPSS and financial reports through the company's official website. The results stated that the debt to equity ratio had no effect on financial distress, while the current ratio partially had a negative and significant effect on financial distress. And the debt to equity ratio and current ratio simultaneously have a positive and significant effect on financial distress

PERSPEKTIF FAKTOR NORMA SUBYEKTIF DAN KONTROL KEPRILAKUAN TERHADAP PERILAKU KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Afiah, Efi Tajuroh; Dewi, Titi Navila; Kusumawati, Nugrahini
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 3 (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.v4i3.99

Many factors affect taxpayer compliance, including; subjective norm factors and behavioral control. This study aims to determine the influence of subjective norm factors and behavioral control on the compliance of motor vehicle taxpayers. The research method used is quantitative research with a correlational approach method. The population is motor vehicle taxpayers. The technique of using samples uses simple random sampling to determine using the slovin formula. The results of the hypothesis test research show that subjective norms and behavioral control affect the compliance of motor vehicle taxpayers. Hypothesis 1 of the t-value calculated is 8.224 > the t-value of the table is 1.984 with a significance of 0.000 < 0.05 then (H1) is acceptable. Hypothesis 2 of a calculated t-value of 8.880 > a table t-value of 1.984 with a significance of 0.000 < 0.05 then (H2) is acceptable. Hypothesis 3 (Test F) value f calculated > f table (50.974 > 3.09) with significance (0.000 < 0.05), thus H3 was accepted. Based on the results of data analysis through proving the three hypotheses proposed in this study regarding the influence of subjective norms and behavioral control on the compliance of motor vehicle taxpayers, this study concludes that the three hypotheses proposed in this study are all accepted

EFEKTIVITAS FINANACIAL DISTRESS DAN KOMITE AUDIT TERHADAP AUDIT DELAY DENGAN OPINI AUDIT SEBAGAI VARIABEL MODERASI PADA PT GARUDA INDONESIA Tbk Baviga, Rio
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 3 (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.v4i3.101

This study aims to examine the effect of Financial Distress and the Audit Committee on Audit Delay, with Audit Opinion as a moderating variable at PT Garuda Indonesia from 2014-2023. This research is a quantitative study with a descriptive approach. The dependent variable in this study is Audit Delay, measured by Time Interval. The independent variables are Financial Distress and the Audit Committee, measured by the Debt to Asset Ratio (DAR) and the number of audit committee members, respectively. The moderating variable is Audit Opinion, measured with a Dummy Variable. The research methodology used includes multiple linear regression and Moderated Regression Analysis (MRA) using SPSS version 24. Based on the results of the research conducted, the conclusions that can be drawn are: Financial Distress has a negative and significant effect on Audit Delay, the Audit Committee has a negative and significant effect on Audit Delay, Audit Opinion does not moderate the effect of Financial Distress on Audit Delay, and Audit Opinion does not moderate the effect of the Audit Committee on Audit Delay

SYSTEMATIC LITERATURE REVIEW: THE ROLE OF MSMES (MICRO, SMALL AND MEDIUM ENTERPRISES) IN IMPROVING COMMUNITY WELFARE Basit, Abdul; Mahsun, Mahsun; Sakti, Reza Arviciena; Zahari, Yudhi Kurniawan; Prayuda, I Putu Septian Adi
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 3 (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.v4i3.102

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the economic development of Indonesia. They significantly contribute to employment, local economic growth, and poverty reduction. However, MSMEs face challenges such as limited access to capital, technological gaps, and human resource development. This research examines the role of MSMEs in improving community welfare, focusing on their contributions to income generation, job creation, innovation, and local economic diversification. Using a qualitative approach and literature review methodology, this study synthesizes secondary data from various sources, including academic journals, government regulations, and statistical data. The findings show that MSMEs contribute to community welfare by creating job opportunities, increasing local production, and driving innovation. Key indicators of welfare, such as income, housing, education, and health, are influenced by the growth of MSMEs. The study concludes that strengthening MSMEs can enhance the economic well-being of Indonesian society, highlighting the need for government support to address existing challenges and ensure sustainable development

ANALISIS KINERJA KEUANGAN DAN NILAI TUKAR TERHADAP HARGA SAHAM PERUSAHAAN TERINDEKS DI IDXHEALTH Siswantini, Tri; Nabila, Chelsea; Resti, Anggi Angga; Nopiyanti, Anita
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 3 (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.v4i3.103

Stock prices in the financial sector are a reflection of the company's performance fundamentals. This quantitative research was conducted with the aim of analyzing financial performance, namely Profitability, Solvency, and Liquidity, as well as the Exchange Rate to Stock Price. The object used in this study is companies engaged in the health sector indexed in IDXHEALTH for the period 2019 – 2022. The sample determination method used purposive sampling and obtained 12 company samples with an observation period of 4 years. The hypothesis in this study was tested with a significance level of 5% (0.05) using Panel Data Regression Analysis and the E-views 12 program. The results found in this study are that Liquidity has no effect on Stock Price, Solvency has no effect on Stock Price, Profitability has no effect on Stock Price, and Exchange Rate has no effect on Stock Price

EKSPLANASI MINAT BELI: EFEK CONTENT MARKETING TERHADAP KEPUTUSAN PEMBELIAN Sjahruddin, Herman; Nasrullah, Nasrullah; Masekken, Viola Pricilia; Saputra, Muh.Gilang Rezky; Samosir, Andrian; Makkarumpa, Andi Sultan Yusuf; Fadilla, Nila
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 3 (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.v4i3.105

The tight competition in the e-commerce business has resulted in the importance of innovation in controlling market share. This research seeks to explain the role of purchase intention as an intervening in testing the effect of content marketing in improving purchasing decisions. A cross-sectional approach is used with the unit of analysis being students of private universities in Makassar City who use Shopee e-commerce. The sample was drawn randomly based on predetermined criteria by utilising the Roscoe Sampling method (1975) through multiplying the number of variables (3) by the minimum sample size (30) resulting in a total sample of 90 units of analysis data. Data testing was conducted by utilising structural equation analysis, through Partial Least Square 3.0. The findings of this study indicate that the more attractive the content marketing offered on a product, the higher (intense) the purchase decision is made through the high purchase interest

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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