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Ega Leovani
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LPPM Universitas Katolik Musi Charitas Mail : Jl. Bangau No.60, 9 Ilir, Kec. Ilir Tim. II, Kota Palembang, Sumatera Selatan Telp : 085273522226 email: jkb@ukmc.ac.id
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INDONESIA
Jurnal Keuangan dan Bisnis
Published by Universitas Katolik Musi Charitas
ISSN : 16938224     EISSN : 25801236     DOI : https://doi.org/10.32524/jkb
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Keuangan dan Bisnis: Jurnal Keuangan dan Bisnis terbit secara berkala dua kali setahun yaitu bulan Maret dan Oktober. Jurnal Keuangan dan Bisnis bertujuan untuk menyediakan forum penyebaran aplikasi teori dan penelitian di semua bidang Ekonomi, Manajemen dan Akuntansi , termasuk tetapi tidak terbatas pada: 1. Keuangan 2. Manajemen Operasional 3. Manajemen Sumber Daya Manusia 4. Manjemen Pemasaran 5. Bisnis Strategi 6. Bisnis Resiko 7. Akuntansi 8. Human Capital Management 9. Kewirausahaan 10. Auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 132 Documents
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TATA KELOLA PERUSAHAAN DAN KECURANGAN PELAPORAN KEUANGAN: STUDI KASUS INDUSTRI BARANG KONSUMEN DI BEI Candra, Rudi; Juliani, Meily; Handayani, Wiwin
Jurnal Keuangan dan Bisnis Vol. 22 No. 1 (2024): Jurnal Keuangan Dan Bisnis Volume 22 Nomor 1 Maret 2024
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v22i1.1136

Abstract

This research aims to investigate the impact of corporate governance on financial reporting fraud in the consumer goods industry listed on the Indonesia Stock Exchange (IDX). The corporate governance variables considered include board independence, the presence of a remuneration committee, CEO financial expertise, the presence of a financially literate board, board effort coverage, and managerial ownership. The research sample consists of 69 companies in this industry during the period 2018-2022. The data analysis method used is panel regression. The results of panel regression tests using Eviews 12 and IBM SPSS Statistics 25 show that the presence of a remuneration committee has a significant positive impact on reducing financial reporting fraud. However, the board independence variable does not have a significant effect on financial reporting fraud. Similarly, other variables such as CEO financial expertise, board financial expertise, board effort coverage, and managerial ownership also do not have a significant influence. The implications of these findings are discussed in the context of improving corporate governance practices to mitigate the risk of financial reporting fraud.
PERTUMBUHAN PERUSAHAAN DAN LEVERAGE : PENGARUHNYA TERHADAP PERINGKAT OBLIGASI Marshella, Marshella; Mendari, Anastasia Sri; Soejono, Fransiska
Jurnal Keuangan dan Bisnis Vol. 22 No. 2 (2024): Jurnal Keuangan Dan Bisnis Volume 22, Number 2, October 2024
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v22i2.1130

Abstract

This study aims to examine the effect of company growth and leverage on bond ratings by focusing on non-financial companies listed on the Indonesia Stock Exchange with a research period during 2018-2022. The data used is secondary data. The population in this study are non-financial companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling method and obtained 27 companies with a total of 135 observations. Hypothesis testing is done with logistic regression analysis. The growth of a company is approximated by the assets growth ratio (AGR), while leverage is approximated by the debt to equity ratio (DER). The results of this study indicate that company growth has no effect on bond ratings and leverage affects bond ratings.
PENGARUH CITRA MEREK, IKLAN, DAN E-WOM TERHADAP KEPUTUSAN PENGGUNA APLIKASI SPOTIFY Ayu, Stephanie; Inggawati, V. Ratna
Jurnal Keuangan dan Bisnis Vol. 22 No. 2 (2024): Jurnal Keuangan Dan Bisnis Volume 22, Number 2, October 2024
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v22i2.1163

Abstract

Technological advancements have significantly impacted information consumption patterns, leading various information channels to modernize and adapt to user needs. Among these, radio has transitioned from a conventional audio medium to a digital platform. Digital radio, or streaming radio, allows users to access information flexibly, unrestricted by spatial and temporal limitations. This study aims to analyze the influence of brand image, advertising, and e-WOM on user decisions in choosing the digital radio application "Spotify." Using a quantitative approach, data was collected from Spotify users through an online survey. Results indicate that brand image, advertising, and e-WOM significantly impact user decisions, with brand image being the most dominant factor. Based on these findings, it is recommended that digital radio service providers enhance brand image, leverage advertising, and utilize e-WOM to retain user loyalty.
PENINGKATAN KINERJA KARYAWAN DENGAN ORGANIZATIONAL LEARNING DAN ORGANIZATIONAL COMMITMENT SEBAGAI PEMEDIASI Wahyono, Tri; Ramadhana, Faza Arya; Karyatun, Subur; Arijanto, Agus; Kuswibowo, Christian; Soelton , Mochamad
Jurnal Keuangan dan Bisnis Vol. 22 No. 2 (2024): Jurnal Keuangan Dan Bisnis Volume 22, Number 2, October 2024
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v22i2.1188

Abstract

Performance issues are of course inseparable from the process, results and effectiveness, in this case achievement or work performance is the result of work in terms of quality and quantity achieved by an employee in carrying out his duties in accordance with the responsibilities given to him. This research aims to test and analyze the influence of job descriptions on employee performance with organizational learning and organizational commitment as intervening variables. Using quantitative methods, with saturated sampling totaling 95 employees, using Structural Equation Model (SEM) as an analysis method with Smart - PLS. In conclusion, job descriptions have a positive and significant effect on employee performance, job descriptions have a positive and significant effect on organizational learning, job descriptions have a positive and significant effect on organizational commitment, organizational learning has a positive and significant effect on employee performance, organizational commitment has a positive and significant effect on employee performance, organizational learning is able to partially mediate the influence of job descriptions on employee performance, and organizational commitment is unable to mediate the influence of job descriptions on employee performance. An interesting finding from this research, without involving organizational learning, the influence of job descriptions on employee performance is very strong. There is a high indication that the correct division of job descriptions will encourage employees to work optimally. So that the company's goal of achieving high performance from all its employees will run according to strategic targets.
NAVIGATING FINANCIAL TURBULENCE: HOW DISTRESS AFFECTS STOCK PRICES IN INFRASTRUCTURE, UTILITIES, AND TRANSPORTATION Tiara, Tiara; Munawarah, Munawarah; Yunus Kasim, Muhammad; Fera, Fera
Jurnal Keuangan dan Bisnis Vol. 22 No. 2 (2024): Jurnal Keuangan Dan Bisnis Volume 22, Number 2, October 2024
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v22i2.1205

Abstract

This study investigates the impact of X-Score, Return on Assets (ROA), Debt to Assets Ratio (DAR), and Current Ratio (CR) on the stock prices of companies in the infrastructure, utilities, and transportation sectors listed on the Indonesia Stock Exchange. A quantitative approach with secondary data was employed, using multiple linear regression analysis. The Zmijewski Score model was utilized to assess the likelihood of company survival. The findings reveal that X-Score, ROA, DAR, and CR positively influence stock prices. The analysis demonstrates that ROA significantly impacts stock prices, suggesting that company profitability is a key determinant. Furthermore, effective debt management, as indicated by DAR, enhances market value. However, CR shows no significant relationship with stock prices, indicating that liquidity ratios do not necessarily correlate with market performance.
ANALYSIS OF SMART CITY INITIATIVES TO SUPPORT ENVIRONMENTAL SUSTAINABILITY IN ASIA Junaidi, Wendy
Jurnal Keuangan dan Bisnis Vol. 22 No. 2 (2024): Jurnal Keuangan Dan Bisnis Volume 22, Number 2, October 2024
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v22i2.1248

Abstract

This study aims to provide strategic insights into implementing smart city initiatives to support environmental sustainability, enabling local governments in developing countries to manage the complexity of smart cities through the Internet of Things (IoT) technology. The study focuses on several smart city cases in Asia, including Jakarta (Indonesia), Da Nang (Vietnam), Tokyo (Japan), and Lusail (Qatar). It utilizes in-depth interviews with IT vendor management and business consultants involved in smart city projects, along with a review of government documentation. Findings identify planning phases, partnerships, technology selection, implementation, and evaluation as key priorities. Smart city initiatives transform targeted areas or even entire cities, thus requiring collaboration among local governments, technology providers, academics, and citizens for successful implementation. Governments need to adjust regulatory frameworks, including data ownership, environmental standards, and security. The private sector should stay updated on regulatory developments to ensure compliance before market entry.  
EXPLORING THE INFLUENCE OF BRAND PERCEPTION, CELEBRITY ADVOCACY, AND USER FEEDBACK ON SKINCARE PRODUCT PURCHASE CHOICES Clara, Catharina; Marvin, Sharen Fernanda; Leovani, Ega
Jurnal Keuangan dan Bisnis Vol. 22 No. 2 (2024): Jurnal Keuangan Dan Bisnis Volume 22, Number 2, October 2024
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v22i2.1252

Abstract

This research aims to investigate how brand image, celebrity endorsements, and customer reviews on Instagram influence purchasing decisions specifically for facial brightening skincare products. The study targeted consumers with a history of purchasing facial brightening skincare items. Through purposive sampling, data were collected from 100 respondents using a questionnaire distributed via Google Forms. SPSS  software was then utilized for multiple linear regression analysis to test the proposed hypotheses. The findings indicate that brand image, celebrity endorsements, and customer reviews all have a positive influence on purchasing decisions related to skincare. Among these, customer reviews hold the strongest impact, underscoring the importance of managing online feedback and maintaining a positive brand reputation. Although brand image and celebrity endorsements contribute meaningfully to purchasing decisions, customer-generated content is the most influential driver of consumer behavior. This study makes a unique contribution by examining the combined impact of brand image, celebrity endorsements, and customer reviews on skincare purchasing decisions. This integrative approach provides a more comprehensive perspective on the factors influencing consumer behavior, in contrast to previous studies that looked at these variables separately.
KINERJA KEUANGAN DAN FINANSIAL TECHNOLOGI MELALUI LITERASI KEUANGAN DAN INKLUASI KEUANGAN UMKM DI JAWA TIMUR Widyastuti, Maria
Jurnal Keuangan dan Bisnis Vol. 22 No. 2 (2024): Jurnal Keuangan Dan Bisnis Volume 22, Number 2, October 2024
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v22i2.1281

Abstract

This quantitative associative study with hypothesis testing involves MSME actors in East Finansial (Malang, Gresik, Pasuruhan, Sidoarjo, and Surabaya) as the population. The sample comprises 225 MSME actors selected through purposive sampling based on the criteria: actively operating until December 2022, owners also serving as business operators, and having at least three years of business experience. This study aims to examine the effects of finansial literacy and finansial inclusion on finansial technology and finansial performance. Finansial literacy encompasses knowledge, skills, confidence, attitudes, and behaviors in finansial management. Data were collected via questionnaires and analyzed using WarpPLS 6.0. Results indicate that finansial literacy and finansial inclusion significantly affect finansial technology, and finansial literacy, finansial inclusion, and finansial technology significantly impact MSME finansial performance.
PERAN DIFERENSIASI PRODUK DAN BUKTI FISIK DALAM MENINGKATKAN KEPUASAN PELANGGAN: Study Case: Bean Spot Palembang Kristian, Aditya Dame; Astra Terenggana, Candra
Jurnal Keuangan dan Bisnis Vol. 22 No. 2 (2024): Jurnal Keuangan Dan Bisnis Volume 22, Number 2, October 2024
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v22i2.1282

Abstract

This study aims to analyze the impact of product differentiation and physical evidence on customer satisfaction at Bean Spot, a coffee shop located in Palembang City. Product differentiation includes innovation in coffee flavor variations, while physical evidence encompasses elements that shape the ambiance and comfort at the venue, such as layout design, facilities, and cleanliness. This research employs a quantitative approach, with primary data gathered from 107 respondents who have consumed Bean Spot products at least twice. Data analysis was performed using SPSS version 25. The findings indicate that both product differentiation and physical evidence have a positive and significant impact on customer satisfaction. These results emphasize that product innovation and a comfortable physical environment play essential roles in enhancing customer satisfaction and loyalty. This study is beneficial for Bean Spot’s management in developing more effective marketing strategies and can serve as a reference for other coffee shops aiming to strengthen competitiveness through innovation and improved customer experience.
THE INFLUENCE OF ENVIRONMENTAL BELIEFS, ATTITUDES, MORAL OBLIGATIONS, AND SUBJECTIVE NORMS ON GREEN CONSUMER BEHAVIOR IN SURABAYA’S STAR HOTELS Panjaitan, Thyophoida Wanty Suriany ; Indrawati, Lilik; Christian, Allen
Jurnal Keuangan dan Bisnis Vol. 23 No. 1 (2025): Jurnal Keuangan Dan Bisnis Volume 23, Number 1, March 2025
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v23i1.1325

Abstract

Purpose: This study aims to analyze the influence of environmental beliefs, attitudes, moral obligations, and subjective norms on green consumer behavior among hotel visitors in Surabaya. Design/Methodology/Approach: The research employed a quantitative approach using a survey method. A total of 100 respondents who had stayed at star-rated hotels in Surabaya were selected as the sample. Data were collected through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Findings:  The results indicated that environmental beliefs significantly influenced attitudes, and moral obligations significantly influenced subjective norms. Furthermore, both moral obligations and subjective norms had a significant influence on green consumer behavior. However, attitudes and environmental beliefs did not have a significant direct effect on behavior. Practical Implications:  The findings highlight the importance of enhancing tourists’ moral awareness and leveraging social norms to promote environmentally responsible behavior in the hospitality industry. These insights can be utilized by hotel managers and tourism policymakers to design sustainability-based campaigns and service standards. Originality/Value:  This study contributes to the understanding of pro-environmental consumer behavior in the tourism sector by integrating psychological constructs such as moral obligation and subjective norms into a green behavior framework, particularly within the context of developing countries.

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