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GENESIS SEMBIRING DEPARI
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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 109 Documents
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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.
Analysis of the Effect of Local Taxpayer Service and Awareness on Compliance in Paying Building Permit Fees Through Satisfaction as an Intervening Variable Diah Purwani Susanti; H.Mochamad Edris; Mamik Indaryani
Journal of Finance and Business Digital Vol. 2 No. 1 (2023): March 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v2i1.3365

Abstract

This study aims to analyze the effect of service and awareness of local taxpayers on compliance with building permit fees through satisfaction as an intervening variable. The sampling technique used in this study was proportional random sampling. The collection method uses a questionnaire. The sources and types of this research are primary data and secondary data. Conclusion There is a positive and significant effect of Local Taxpayer Awareness on Satisfaction, Satisfaction provides added value in mediating the effect of Services on Compliance Paying Building Permit Fees at the Investment Service and One Stop Integrated Service in Pati Regency, Satisfaction provides added value in mediating Regional Taxpayer Awareness Compliance with Paying Building Permit Fees at the Investment and One-Stop Service Office of Pati Regency.
The Effect of Implemanting E-Filing System, E-Billing System and Understanding of Tax Regulations on Individual Taxpayer Compliance at KPP Pratama Manado Feibiola Lolombulan; Jessy Warongan; Meily Kalalo
Journal of Finance and Business Digital Vol. 2 No. 1 (2023): March 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v2i1.3325

Abstract

The purpose of this study was to determine the effect of implementing the E-Filing, E-Billing system and understanding of tax regulations on individual taxpayer compliance at KPP Pratama Manado. This type of research is quantitative research by distributing questionnaires. The analytical method used is multiple linear regression analysis with the help of SPPS version 23. The results of this study indicate that the application of the E-Filing system and understanding of tax regulations has a positive effect on individual taxpayer compliance, while the application of the E-Billing system has a negative effect on mandatory compliance. personal tax.
Effect of Workload, Job Stress and Job Training on Employee Performance at Bank BPR BKK Semarang Aulia Choirunnisa; Heri Prabowo; M.Fadjar Darmaputra
Journal of Finance and Business Digital Vol. 2 No. 1 (2023): March 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v2i1.3324

Abstract

This research was conducted with the aim of knowing the effect of workload, work stress and job training on the performance of Bank BPR BKK Semarang employees. This research uses multiple linear regression analysis method with statistical test tools. The measurements in this study used a Likert scale and then processed the data in this study using the IBM SPSS 25 tool. The results of the study show that the workload variable has a negative and significant effect on employee performance. Work stress variable has a negative and significant effect on employee performance. Meanwhile, the job training variable has a positive and significant effect on employee performance.
Factors Influencing the Integrity of Financial Statements in Consumer Goods Companies Listed on the IDX for the 2018-2020 Period Rizkyka Agusti Fadillah; Rizqy Fadhlina Putri
Journal of Finance and Business Digital Vol. 2 No. 1 (2023): March 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v2i1.3429

Abstract

This study aims to determine the contribution of audit quality, leverage, profitability and company size to the integrity of financial reports in Consumer Goods Companies listed on the Indonesia Stock Exchange in 2018-2020. The population studied is all Consumer Goods companies on the IDX. Sampling using Purposive Sampling method. which produces a sample of 26 companies. The type of research used is quantitative. The data analysis tools are multiple linear regression analysis, partial test, simultaneous test and test of the coefficient of determination. The result of this research is that audit quality and company size partially do not contribute to the integrity of financial statements and what contributes to the integrity of financial statements are leverage, profitability and company size. Overall audit quality, leverage, profitability and company size contribute to the integrity of financial statements.
MSME Strategy the Impact of Financial Literacy,Self-Efficacy,and Financial Attitudes in improving MSME Business Performance in Indonesia Erna Retno Rahadjeng; Imam Mukhlis; Danardana Murwani; Iva Khoiril Mala
Journal of Finance and Business Digital Vol. 2 No. 1 (2023): March 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v2i1.3465

Abstract

Indonesia is still said to be minimal for the process of managing business performance. It is proven that financial management is still inconsistent and even not according to plan. The purpose of this study looks at the strategies used by MSME actors to improve their business performance through the finance department by involving sharing factors that fall into the category of financial system management. Judging from the factors of financial literacy, self-efficacy and financial attitude. This type of research uses bibliometric analysis. The results of the analysis looked at many MSME strategies in the financial system, researchers found that there were factors that had not been widely associated with financial attitudes. It was found that the existence of a financial attitude on business performance can shape knowledge and foster self-confidence to be able to provide financial system plans both from the past and the future. With the understanding and adjustment of the situation, it makes the financial system efficient and stable.
The Effect of Implementing a Digital Payment System on Sales of the Kopma Business Unit “Alma mater” at Makassar State University Amirul Amri; Zainal Ruma; Muhammad Ilham Wardhana Haeruddin; Burhanuddin; Muh. Ichwan Musa
Journal of Finance and Business Digital Vol. 2 No. 1 (2023): March 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v2i2.2491

Abstract

This study aims to determine the effect of implementing a digital payment system on sales at the Kopma Alma mater business unit, Makassar State University. The number of respondents in this study were 50 people. This type of research uses quantitative research with a non-probability sampling technique that does not provide equal opportunities for each element of the population to be selected as a sample. In the sense that the samples taken are consumers who use digital payments. The collection of data used is a questionnaire and documentation. The analytical method in this study uses instrument tests (validity test, reliability test), classic assumption test (normality test), coefficient of determination test, and t test. The results of the study show that the digital payment system has a positive and significant effect on sales at the Kopma Alma mater business unit, Makassar State University

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