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Jurnal Keuangan dan Bisnis

jkb
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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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SISTEM INFORMASI PEMASARAN PRODUK KOPI ARABIKA GUNUNGMALANG BERBASIS ANDROID Manurung, Ria
Jurnal Keuangan dan Bisnis Vol. 19 No. 1 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 1, Edisi Maret 2021
Publisher : Catholic University Musi Charitas

KSM Galuh Lestari is a group of coffee farmers in Gunung Malang village, Karangreja sub-district that has main activities of processing coffee into a product and marketing the product. As the location of the village is in a mountainous area with an altitude of 1400-1700 meters above sea level, the suitable coffee plant to thrive is the Arabica coffee variety. The products produced by KSM Galuh Lestari have various variants, namely green beans, roast beans, and coffee beans which are already in the form of coffee powder. Meanwhile, in terms of processing Arabica coffee beans, KSM Galuh Lestari has several types of processes, namely Natural, Full Wash Process, Honey, and Wine. KSM Galuh Lestari sold the product samples to cafes and distributors around Purbalingga Regency, marketed them individually, or displayed them in the basecamp. However, it was eventually considered less effective and efficient. The delivery cost was generally higher than the received feedback. This condition influenced both the customer and the administration system. It caused the system improperly managed. The purpose of this research is to build an information system that facilitates KSM Galuh Lestari to distribute Gunung Malang’s coffee products to all customers easily and ease the load of KSM in recording administration by using the SDLC Prototype method. The researchers used Android for this system because it is a popular platform in the community and it doesn’t take hard work to use it.

DIGITALISASI PUBLIKASI LAPORAN KEUANGAN DAERAH Hardiningsih, Pancawati; Srimindarti, Caecilia; Jannah, Afifatul; Haryanto, Maria Yosaphat Dedi
Jurnal Keuangan dan Bisnis Vol. 19 No. 1 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 1, Edisi Maret 2021
Publisher : Catholic University Musi Charitas

Digitalization disclosure is considered capable of reaching all aspects of society and can be accessed at any time. Advances in technology will make all information accessible easily, cheaply, and quickly. This study aims to analyze the influence of government size, accessibility, and audit opinion on the disclosure of digital local government financial reports. Population and research sample are Local Government Financial Statements. Central Java Province, as many as 29 Regency Governments and 6 City Governments for the 2015-2018 Fiscal Year that have been audited by the Supreme Audit Agency. The analysis technique uses multiple regression with the Fixed Effect Model. The results show that all independent variables, namely government size, accessibility, and audit opinion have a positive and significant effect on the disclosure of digital local government financial statements.

The Effect of Audit Quality, Audit Committe and External Audit on Financial Reporting Quality: Empirical Study of Registered Real Estate Companies in Indonesia Stock Exchange Sulbahri , Rifani Akbar; Putri, Yuni Adinda; Susanti, Mulyani
Jurnal Keuangan dan Bisnis Vol. 19 No. 2 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 2, Edisi Oktober 2021
Publisher : Catholic University Musi Charitas

This research discuss the effect of the quality of audit, audit committe, and external audit on financial reporting quality registered real estate companies in Indonesia Stock Exchange (BEI). The population in this research are property and real estate companies listed on the Indonesia Stock Exchange from 2014-2017 with the observation period annual financial report issued by using 27 sample companies that match the criteria set by author with purposive sampling method. The data was tested by using classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of the study show that: a) Simultaneously the quality of audit, audit committe and external audit has a significant effect on the quality of financial reporting; b) Partially, audit quality does not have a significant effect on the quality of financial reporting; c) Partially the audit committee does not have a significant influnce on financial reporting quality, and d) Partially the external audit has a significant effect on the quality of financial reporting. It is better for the next researcher to add other variables besides audit quality, audit committee, and external audit to financial reporting quality.

Minat Berwirausaha Dampak Efikasi Diri, Motivasi dan Lokus Kendali Pada Mahasiswa Pratama , Andy Putra; Widyastuti, Maria
Jurnal Keuangan dan Bisnis Vol. 19 No. 2 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 2, Edisi Oktober 2021
Publisher : Catholic University Musi Charitas

Higher education in a place of final educationwhich has an important role in creating human resources who are able to compete in the world of work. Business development that is done by students is growing, especiallyin the city of Surabaya. Tecresearch of population was Surabaya students the samples were determinated using the simple random sampling method. Data were collected by means of a questionnaire to 75 responden. The purpose of the research is to determine the interest in doing business is the impact of Self – Efficacy, Motivation and locus of control. The results of study show that interest in doing business is a significant impact of self-ethification, this can be seen from t count3.801>t table 1.99394 and a significant value of 0.00< 0.05 and from the control locus it can be seen from t count -3.081>-1.99394 and the significant value is 0.003<0.05, while motivation has no impacton the interest in doing business, it can be seen from the t count 1.565< t table 1.99394 and the significant value 0.112 > 0.05. So it can be concluded that interest in trying to impact to impact from of self-ethics and locus of control

The Capital Market Response to The Announcement of The 2019-2024 Indonesia Onward Cabinet System : Empirical Study on Companies Listed on Kompas Index 100 Jegarut , Clara Trimawarningsih Saravia; Rahayu, Caecilia Wahyu Estining; Yulita, Ima Kristina
Jurnal Keuangan dan Bisnis Vol. 19 No. 2 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 2, Edisi Oktober 2021
Publisher : Catholic University Musi Charitas

This research aims to examine capital market response to the 2019-2024 Indonesia Onward Cabinet System announced by President Jokowi. This event study research used market estimation model to estimate the expected return with an estimated period of 100 days and window period of seven days. There were 90 companies that are the member of Kompas Index 100 as the sample used in this research. T-test was used to analyze the data. The result shows that the announcement System of Indonesia Onward Cabinet 2019-2024 was responded positively and significantly by capital market. The result supports signaling theory in which the announcement of the 2019-2024 Indonesia Onward Cabinet System gave positive signal (influence) on capital market.

Pengaruh Karakteristik Internal Auditor, Dukungan Manajemen Senior dan Budaya Organisasi Terhadap Efektivitas Internal Audit Kusuma , Gumulya Sonny Marcel
Jurnal Keuangan dan Bisnis Vol. 19 No. 2 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 2, Edisi Oktober 2021
Publisher : Catholic University Musi Charitas

This study examines the influence of internal auditor, senior management support, organizational culture on the effectiveness of internal audits. This research uses convenience sampling technique to select the respondent . Data were collected through a survey on 44 respondents internal auditors who work at BUMN and BUMD of Palembang. Structural Equation Model (SEM) with Partial Least Square (PLS) was applied to analyzed the data. The result of this research indicate positive influence of internal auditor and senior management support on the effectiveness of internal audits. Futhermore, it was found that there were no significant influence organizational culture on the effectiveness of internal audits.

Pengaruh Sikap Iklan PSBB terhadap Niat untuk Melakukan Social Distancing Di Masa Pandemi Covid-19 Lina, Lina
Jurnal Keuangan dan Bisnis Vol. 19 No. 2 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 2, Edisi Oktober 2021
Publisher : Catholic University Musi Charitas

This research describes how Advertising Response Modelling (ARM) provides a framework to measure advertising performance by integrating several multiple measures used in copy research. The author reports the study examining how social distancing policy advertising can effect of three variables: attitude toward ads, attitude toward brand, and social distancing intention. The aims of this research were to measure the influence of cognitive response and attitude toward social distancing intention in advertising and to analyze consumer’s information processing route of an ad. Survey design research was prepared in this study. The participants in this research are consumers who social distancing intention. There are 138 participants in this research. Those participants were exposed an advertisement of social distancing policy. Then, those participants filled out the self-administered and the structure questionaire. By using ARM and One way ANOVA analysis, this research shows that advertising has influenced positively thparticipants. However, there are not significantly diffrerent between men and women participants to response the advertising.

Pengaruh Etika dan Kompetensi terhadap Kinerja Pegawai pada Kantor Kecamatan Sematang Borang Kota Palembang Rohmial , Rohmial
Jurnal Keuangan dan Bisnis Vol. 19 No. 2 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 2, Edisi Oktober 2021
Publisher : Catholic University Musi Charitas

The objectives of this study are 1). to examine the effect of ethics on employee performance atthe Sematang Borang District Office. 2). to test the effect of employee competence onemployee performance at the Sematang Borang District office, 3). to examine the effect ofethics and employee competence on employee performance at the Sematang Borang Districtoffice. This research was conducted on 31 employees at the Sematang Boran sub-districtoffice in Palembang City using a questionnaire. A questionnaire consisting of Ethicalvariables and employee competence as independent variables and employee performance asthe dependent variable. This study uses simple regression analysis and multiple linearregression to see which variables are more influential and the size of the contribution of eachvariable in influencing performance. It is hoped that this research will contribute toemployees regarding the importance of ethics and competence in serving the community, sothat employee performance is maximized. The results of this study indicate that the variablesof ethics and employee competence have a significant effect on the performance of employees at the Head Office of Sematang Borang, Palembang City.

Pengaruh Ephemeral Content dan E-WOM terhadap Purchase Intention Millenial Customers pada UMKM Industri Kuliner di Surabaya Mettan, Santho Vlennery; Sancoko, Aldo Hardi
Jurnal Keuangan dan Bisnis Vol. 19 No. 2 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 2, Edisi Oktober 2021
Publisher : Catholic University Musi Charitas

Indonesian’s Millennials are estimated to reach 70% of the productive population in 2020-2030 (BPS 2018), who cannot be separated from the internet and social media (Harahap 2017). Due to this fact, (Hsu 2018) and (Benini 2018) claim that millennials are afraid of being left behind by ephemeral content which will disappear within 24 hours so that many social media platforms are equipped with these temporary content features and companies are using temporary content strategies to reach more consumers. SMEs on the other hand have low knowledge of ephemeral content, even though 84% of millennials buy products due to the influence of social media, where ephemeral content lies within (Boen 2016). In the other hand, word-of-mouth has a significant impact on customer purchasing decisions until now. Along with the change to the digital era, word-of-mouth is being accelerated with the help of the internet, it called e-WOM, where many businesses use social media or other online platforms to promote business. The results showed that the two variables of ephemeral content and word-of-mouth with the help of the internet had a significant effect on customer purchase intentions, especially the millennial customer for SMEs in Surabaya City. In the future, by implementing ephemeral content in SMEs media social will increases their customer’s e-WOM.

Peran Dewan Komisaris Dalam Memoderasi Pengaruh Intellectual Capital Disclosure Terhadap Nilai Perusahaan Chen, Ming
Jurnal Keuangan dan Bisnis Vol. 19 No. 2 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 2, Edisi Oktober 2021
Publisher : Catholic University Musi Charitas

The purpose of this study is to test empirically whether the size of the board of commissioners can moderate the broad relationship of intellectual capital disclousure to firm value. In this study, the size of board of commissioners is measured by the nymber of commissioners is measured by the number of commissioners in the company. Intellectual capital dislosure is measured by the ICD Index which consists of 25 items. Meanwhil, the company value uses price book value. The sample of this research is banking companies listed on the Indonesia Stock Exchange from 2016 to 2020. This study uses the MRA model and uses SPSS as a testing tool

Page 6 of 14 | Total Record : 132

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Editorial Team

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Reviewer

Google Scholar

Contact Name
Ega Leovani

Contact Email
ega@ukmc.ac.id

Phone
+6285273522226

Journal Mail Official
jkb@ukmc.ac.id

Editorial Address
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

Location
Kota palembang,

Sumatera selatan

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Ega Leovani

Contact Email ega@ukmc.ac.id

Phone +6285273522226

Journal Mail Official jkb@ukmc.ac.id

Editorial Address 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

Location Kota palembang, Sumatera selatan INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Ega Leovani

Contact Email
ega@ukmc.ac.id

Phone
+6285273522226

Journal Mail Official
jkb@ukmc.ac.id

Editorial Address
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

Location
Kota palembang,

Sumatera selatan

INDONESIA