cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
GENESIS SEMBIRING DEPARI
Contact Email
genesissembiring@gmail.com
Phone
+6285359562521
Journal Mail Official
genesissembiring@gmail.com
Editorial Address
Jl ir Juanda, No 56b, Medan
Location
Unknown,
Unknown
INDONESIA
Journal of Finance and Business Digital (JFBD)
Published by PT FORMOSA CENDEKIA GLOBAL
ISSN : -     EISSN : 29648688     DOI : https://doi.org/10.55927/jfbd.v1i3
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal of Finance and Business Digital (JFBD) publishes original research articles and inquiries into issues of finance, Business digital, economics, and business management. JFBD is an international peer-reviewed journal, which is devoted to contemporary and empirical research related to finance, accounting, tourism business, Business digital, economics, and business management. All manuscripts submitted to the journal are recommended to be written in good English or Bahasa. Authors for whom English is not their native language are encouraged to have their papers checked before submission for grammar and clarity. The work should not have been published or submitted for publication elsewhere. The official language of the manuscript is to be published in the Journal of Finance and Business Digital (JFBD) in English and Bahasa. JFBD publishes articles quarterly in March, June, September, and December.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
 1 
Search results for , issue "Vol. 1 No. 4 (2022): Desember 2022" : 7 Documents clear
Intellectual Capital Disclosure in Indonesian Banks: The Role of Board of Commissioners Rizky Ramdani; Bima Cinintya Pratama; Hadi Pramono; Nur Isna Inayati
Journal of Finance and Business Digital Vol. 1 No. 4 (2022): Desember 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v1i4.1916

Abstract

This study aims to examine the effect of meeting frequency, and multiple boards of commissioner's positions on Intellectual Capital Disclosure with institutional ownership as a moderating variable. This study used a sample of 41 conventional banks during the 2017-2022 period. To test the research hypothesis using panel data regression model analysis. The analysis techniques used in this study were descriptive statistical tests, preliminary tests (Breusch-Pagan, Likelihood tests, Hausman tests), diagnostic tests (heteroscedasticity tests and autocorrelation tests), and hypothesis testing. This study also shows that institutional ownership weakens the relationship between the number of board of commissioners' meetings and Intellectual Capital Disclosure and institutional ownership affects the relationship between multiple boards of commissioners' positions and Intellectual Capital Disclosure.
Effect of Working Capital Turnover, Capital Structure, Company Size, and Sales Growth on Profitability Lina Puji Lestari; Sri Wahyuni; Novi Dirgantari; Selamet Eko Budi Santoso
Journal of Finance and Business Digital Vol. 1 No. 4 (2022): Desember 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v1i4.1979

Abstract

Profitability is very important because it can affect investors' preferences about the company. This study aims to analyze and prove empirically the effect of working capital turnover, capital structure, company size, and sales growth on profitability. The population in this study are property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique used purposive sampling method and obtained a sample of 29 companies that met the criteria. The analysis technique used is multiple regression analysis and uses quantitative methods. The results of this study indicate that the working capital turnover variable has no effect on profitability. The capital structure variable has a negative effect on profitability. Variable company size and sales growth have a positive effect on profitability. This research provides a scientific contribution in the form of insight into some of the influence of profitability factors in property and real estate sector companies listed on the Indonesia Stock Exchange.
The Influence of Price and Service Quality on Customer Satisfaction Adidas Store Living World Alam Sutera Julya Latifah; Fahrul Mumtaz; Jaka Hariyadi
Journal of Finance and Business Digital Vol. 1 No. 4 (2022): Desember 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v1i4.1981

Abstract

This research was conducted with the aim to determine the effect of price, service quality on customer satisfaction Adidas Store Living World Alam Sutera. This study uses primary data sourced from 118 respondents. Data were analyzed using multiple linear regression equations, coefficient of determination (R2), t test and F test. The results showed that the results of the test for the coefficient of determination (R2) obtained Ajusted R Square of 42.3% product, promotion and price variables had an influence on the decision to buy a house at Green Avina in Birem Puntong Langsa Baro and the remaining 57.7% is influenced by other variables not included in this study such as location and facilities. The results of the t test show that partially the product, price and promotion variables have a significant effect on the decision to buy a house at Green Avina Birem Puntong Langsa Baro. The results of the F test show that simultaneously the product, price and promotion variables have a significant effect on home buying decisions at Green Avina Birem Puntong Langsa Baro.
The Decision to Purchase Converse Shoes in Tangerang City is based on the Role of Brand Image Maria Mersha D. C. Medellu; Raffi Ilham Sani
Journal of Finance and Business Digital Vol. 1 No. 4 (2022): Desember 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v1i4.2104

Abstract

Success in attracting the attention of consumers to decide to buy the products offered is very important for the company. This study aims to find out how one of the supporting factors, namely brand image, can influence consumer purchasing decisions for Converse shoes. The object of this research is 100 respondents who are residents of the city of Tangerang with data collection methods through questionnaires. The background of this research is that there are many variables that can be considered to influence purchasing decisions, including brand image. Along with the times that are supported by the rapid flow of information through technology in the social and cultural environment of society that influences people's lifestyles including dress styles and fashion trends.
The Influence of Raw Materials and Direct Labor Costs on Profit Margin Ratio in UMKM Agan Cibinong, Bogor Regency Yuppy Triwidatin
Journal of Finance and Business Digital Vol. 1 No. 4 (2022): Desember 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v1i4.2172

Abstract

Micro, Small and Medium Enterprises or known as UMKM have many roles in eradicating poverty, reducing unemployment, and increasing people's income so that they can be independent in supporting their economy. UMKM actors must be able to develop and survive in line with intense business competition. The ability to compete in trade is important so that the Indonesian economy remains strong, especially in the face of the Asean Economic Community (AEC). Therefore, the government continues to strive so that UMKM in various regions can develop so as to support the economy of small communities by providing various facilities both in terms of funding, marketing, licensing and other supporting facilities. The presence of the industrial revolution 4.0 has the impact of intense competition, UMKM must be able to overcome this challenge creatively, product innovation, marketing, product packaging, human resource development and technology. The UMKM empowerment strategy can be pursued through the role of the Government in issuing fiscal and non-fiscal policies, the role of universities in carrying out services to educate and prosper the community and the role of stakeholders in encouraging UMKM to be more independent and innovative.
Tax Avoidance in Indonesian Banking: The Role of Transfer Pricing and Corporate Ownership Qashash Medya Supriyanto; Bima Cinintya Pratama; Eko Hariyanto; Ani Kusbandiyah
Journal of Finance and Business Digital Vol. 1 No. 4 (2022): Desember 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v1i4.2180

Abstract

This research was conducted to examine the factors affecting tax avoidance, including transfer pricing, institutional ownership, and foreign ownership. This research also examines the role of institutional ownership and foreign ownership as moderating variables. The samples of this study was conventional banks registered with the Financial Services Authority with a sample of 41 conventional banks during the 2017 – 2021 period. In testing the hypothesis of this study using panel data regression analysis. The analysis techniques used in this study were descriptive statistical tests, preliminary tests (Breusch-Pagan, likelihood tests, Hausman tests), diagnostic tests (heteroscedasticity tests and autocorrelation tests), and hypothesis testing. Based on the results of the three preliminary tests in determining the panel data regression model, this study will use the fixed effect model to examine the relationship between variables in regression models 1 and 2. This study reveals that transfer pricing has a negative effect on tax avoidance, the smaller the receivables owned by the company the smaller the company will do tax avoidance.
The Effect of Financial Literacy, Income and Financial Attitudes on Family Financial Management for Low Income People Natalia Sigo Kumanireng; Haryati Setyorini
Journal of Finance and Business Digital Vol. 1 No. 4 (2022): Desember 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v1i4.2398

Abstract

The importance of education, especially in increasing understanding of finance for the community, is very important to do. Knowledge of financial management is very important, especially in managing and also managing family finances, especially for people who live in Lembata Regency (Flores-NTT). The purpose of this study is to find out how financial literacy skills are for the people of Lembata Regency. In this study, researchers used a sample of people living in the Lembata Regency (Flores-NTT). The sampling technique used in this study was purposive sampling, then data collection was carried out online using Google Forms by adjusting to the research criteria so that researchers used 100 respondents, and used wrap PLS to test research instruments and analysis. The results of this study indicate that financial literacy has a significant positive effect on family financial management, income has a significant positive effect on family financial management and financial attitude has a significant positive effect on family financial management.

Page 1 of 1 | Total Record : 7

 1 

Filter by Year

2022 2022


Reset
Filter By Issues
All Issue Vol. 3 No. 4 (2024): December 2024 Vol. 3 No. 3 (2024): September 2024 Vol. 3 No. 2 (2024): June 2024 Vol. 3 No. 1 (2024): March 2024 Vol. 2 No. 4 (2023): December 2023 Vol. 2 No. 3 (2023): September 2023 Vol. 2 No. 2 (2023): June 2023 Vol. 2 No. 1 (2023): March 2023 Vol. 1 No. 4 (2022): Desember 2022 Vol. 1 No. 3 (2022): September 2022 Vol. 1 No. 2 (2022): June 2022 Vol. 1 No. 1 (2022): March 2022 More Issue