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Jurnal Manajemen Bisnis, Akuntansi dan Keuangan
Published by PT FORMOSA CENDEKIA GLOBAL
ISSN : -     EISSN : 2829792X     DOI : https://doi.org/10.55927/jambak.v1i2
Core Subject : Science,
Decision Sciences, Operations Research & Management
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan (JAMBAK) is a scientific journal focused on topics related to Management, Business, accounting and finance. JAMBAK publishes high-quality articles, which have never been published online or offline, and has contributed in theory or implementation to solving management, business, accounting and financial problems. JAMBAK publishes articles twice a year, in May and November.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 62 Documents
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The Influence of Social Media Promotion and Marketplace Website Design Quality on Purchasing Decisions with Consumer Trust (Shopee) as a Mediation Variable (Case Study on Uniska Kediri Students) Rafikhein Novia Ayuanti; Sudarmiatin Sudarmiatin; Rike Selviasari
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 1 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i1.9254

Abstract

This research aims to analyze the influence of social media promotions and the quality of Shopee website design on UNISKA Kediri students purchasing decisions with the mediation of consumer trust variables. The research method used was quantitative with data collection techniques through questionnaires distributed to 160  UNISKA Kediri students. The data analysis technique used is PLS (Partial Least Squares) using SmartPLS 4.0 software.The research results show that social media promotion and the quality of the Shopee website design have a significant positive influence on UNISKA Kediri students' purchasing decisions. The consumer trust variable is proven to mediate the relationship between social media promotions, website design quality, and purchasing decisions. The implication of this research is that Shopee needs to improve its social media promotion strategy and website design quality to increase consumer confidence and purchasing decisions for UNISKA Kediri students
Analysis of the Effectiveness of Rural and Urban Land and Building Tax Collection Based on E-SPPT PBB-P2 in Increasing Regional Tax Revenue in the Seribu Islands UPPD in 2021 Purwatomo, Purwatomo; Irwansyah, Iwan; Harjo, Dwikora
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 1 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i1.9290

Abstract

The effectiveness of P2 PBB collection in increasing tax revenue at the DKI Jakarta Thousand Islands UPPPD in 2021 based on the analysis of the primary and secondary data above shows that the aspect of achieving goals is assessed as not being effective, partly because it is seen from the dimension of effectiveness in the aspect of achieving targets which refers to the parameter Effectiveness shows in the five- year period 2019 - 2021 the performance is still not optimal, the PBB- P2 revenue target has never been achieved, In 2020, the PBB P2 tax revenue experienced a significant 33% decrease in comparison to the previous year, particularly. the main cause of which was due to the covid19 pandemic factor, as well as tax arrears (PBB P2) are also still large in number, and taxpayer compliance is still not optimal in paying taxes as seen from the fact that many SPPT PBB P2 have been issued but have not been paid.
The Impact of Marketing Strategy and Facilities on the Decision to Become a Murabahah Financing Customer Fitria Nur Masithoh; Mahmud Mahmud; Muhammad Ain Raafi’ud Darajaat
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 1 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i1.9376

Abstract

This research aims to determine: 1) the influence of marketing strategy on the decision to become a murabahah financing customer at BPRS Lantabur Mojokerto Branch. 2) The impact of marketing facilities on the decision to become a murabahah financing customer at BPRS Lantabur Mojokerto Branch. 3) the impact of marketing strategy and facilities simultaneously on the decision to become a murabahah financing customer at BPRS Lantabur Mojokerto Branch. Based on the results of data analysis, the Marketing Strategy variable is known to have a partially significant influence on the Decision to Become a Murabahah Financing Customer at BPRS Lantabur Mojokerto Branch, this is based on the value of tcount > ttable or 4,062 > 1,999 with a significance value smaller than 0.05 (0.000). The Facilities variable partially has a significant impact on the Decision to Become a Murabahah Financing Customer at BPRS Lantabur Mojokerto Branch, this is based on the value tcount > ttable or 13,712 > 1,999 with a significant value smaller than 0.05 (0.000).
Brand Image, Lifestyle, and Advertising on Purchase Decisions of Make Over Products at Chan Collection Store in Denpasar Febrian Sila Anthonio; Made Pulawan; I Gusti Ayu Agung Istri Sari Dewi
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 1 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i1.9511

Abstract

This study aims to examine and analyze the influence of brand image, lifestyle, and advertising on the purchase decisions of Make Over products. Using a sample of 100 respondents selected with the Slovin formula, data were analyzed through multiple linear regression and hypothesis testing. The findings reveal that brand image, lifestyle, and advertising significantly impact purchase decisions. A positive relationship exists between brand image and purchase decisions, indicating that a stronger brand image leads to higher purchase decisions. Similarly, lifestyle positively affects purchase decisions, suggesting that a higher lifestyle corresponds to increased purchase decisions. Additionally, advertising has a positive influence, implying that more advertising leads to higher purchase decisions.
The Influence of Green Accounting, Tax Aggressiveness and Media Exposure on Corporate Social Responsibility Disclosure Zhenata Rizki Triana; Rohma Septiawati; Awaliawati Rachpriliani
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 1 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i1.9666

Abstract

Environmental and Social Responsibility is a vital aspect that every company must address to create sustainable profits. Factors influencing corporate social responsibility disclosure include green accounting, tax aggressiveness, and media exposure. This quantitative study is designed to explore the impact of green accounting, tax aggressiveness, and media exposure on corporate social responsibility disclosure. Using secondary data from 80 LQ45 companies listed on the Indonesia Stock Exchange during the 2019-2022 period, this study applied purposive sampling and Structural Equation Modeling-Partial Least Square (SEM-PLS) analysis using SmartPLS 3 software. The findings show that green accounting and tax aggressiveness have a positive influence on corporate social responsibility disclosure, while media exposure has no meaningful influence. This indicates that sustainable accounting practices and companies' strategies to reduce their tax burden aggressively contribute positively to their CSR transparency
The Effect of Love of Money on Tax Fraud with Gender and Religiosity as Moderating Variables Shintyaa Oktaviana Kurniawan; Grace T. Pontoh; Muhammad Irdam Ferdiansah
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 1 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i1.9840

Abstract

The aim of this research is to test and analyze the influence of love of money on tax fraud with gender and religiosity as moderators at the North Makassar Primary Tax Service Office. This research data uses primary data obtained from questionnaires distributed to all 104 KPP Pratama North Makassar employees. Data analysis was carried out using Partial Least Squares (PLS) 3.0. The research results show that love of money has a significant and positive effect on tax fraud and gender strengthens and religiosity weakens the influence of love of money on tax fraud. This indicates that the high love of money and the support of gender factors cause taxpayers to commit tax fraud. However, religiosity in taxpayers can be a factor that prevents tax fraud from occurring.
The Effect of Liquidity, Solvency and Profitability Ratio on Financial Distress in Tourism Sector Companies Listed on the Indonesia Stock Exchange In The 2020-2022 Period Hatta Setiabudhi; Nila Khumaidah; Suwono Suwono
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 1 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i1.10652

Abstract

The impact of the Covid-19 pandemic has spread to many industries, including the tourism sector, which is the hardest hit sector in Indonesia. This study was conducted to determine the effect of the financial ratios of liquidity, solvency, and profitability on financial distress in tourism sector companies listed on the Indonesia Stock Exchange. The population in this study was 147 company financial reports. The sample determined through purposive sampling was obtained with a total of 105 samples. This type of research is explanatory research with a quantitative approach. The method used is logistic regression analysis using IBM SPSS 25. The results of the study show that partially the liquidity solvency ratio does not have a negative effect on financial distress, while partially the profitability ratio has a positive effect on financial distress. Simultaneously, the liquidity, solvency, and profitability ratios have an effect on financial distress.
The Impact of Profitability, Firm Size, and Sales Growth Toward Tax Avoidance in Agriculture Sector Companies Listed on the Indonesia Stock Exchange Louis Yosen Primsa Tarigan; Cynthia Giovanni
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 1 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i1.11004

Abstract

This study examines the effects of profitability, firm size, and sales growth on tax avoidance. The target population consists of companies in the agriculture sector that are listed on the Indonesia Stock Exchange during the years 2020 to 2022. Employing a purposive sampling technique, 14 companies were chosen, resulting in a total of 42 samples for analysis. The research data were subjected to descriptive statistics, classical assumptions, multiple linear regression, and hypothesis testing, all conducted using SPSS 26. The results indicate that both profitability and sales growth have a beneficial impact on tax avoidance, while firm size appears to negatively affect tax avoidance. This research is conducted using quantitative research design. The population for this study includes agriculture sector companies that have been listed on the Indonesia Stock Exchange website from 2020 to 2022.
Implementation of Financial Accounting Standards for Micro, Small and Medium Entities (Sak - Emkm) at MSME Photocopy Boom Karawang Tiva Hoerunisa; Lilis Lasmini; Trias Arimurti
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 2 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i2.10416

Abstract

This research was conducted with the aim of knowing the preparation of financial statements because so far Photocopy of Boom Karawang has not prepared financial statements in accordance with the Financial Accounting Standards of Micro, Small and Medium Entities (SAK EMKM). The type of research used is a type of qualitative descriptive research. The results of research from interviews with MSME owners Photocopy of Boom Karawang have so far not prepared financial statements, this is due to the preparation of financial reports based on SAK EMKM has a process that requires time, energy and limited knowledge possessed by MSME actors based on financial data obtained, The preparation of financial statements prepared by MSMEs Photocopy of Boom Karawang is only a simple recording containing income and expenses recorded in an ordinary record.
The Effect of Compensation & Workload on Job Satisfaction through Motivation (Case Study at PT Bluebird Group TBK) Rr Fakhrani Ulfah Fairiko Putri; Kasmir Kasmir
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 2 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i2.10417

Abstract

This research seeks to examine the factors that impact job satisfaction, including Compensation, Workload, and Motivation. The population consists of 51 permanent employees at PT Bluebird Group Pool XX. The study involves 51 employees, using a saturated sampling method. The research method is quantitative with SEM-PLS. The results showed that: 1) Compensation positively influences Motivation, 2) Compensation does not affect Job Satisfaction directly, 3) Compensation positively influences job satisfaction by enhancing motivation, 4) Workload does not affect Motivation, 5) Workload does not affect Job Satisfaction directly, 6) Workload does not affect Job Satisfaction through Motivation, 7) Motivation greatly influences job satisfaction in a positive way.

Page 5 of 7 | Total Record : 62

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