Finance and Business Management Journal (FBMJ)
Human Resource Management, Financial Management, Marketing Management, Public Sector Management, Operations Management, Supply Chain Management, Corporate Governance, Business Ethics, Management Accounting and Capital Markets and Investment.
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<![CDATA[The Effect of Hedonic Shopping Motivation and Shopping Lifestyle on User Impulse Buying Shopee E-Commerce (Study on Majalengka University Students) ]]>
<![CDATA[Widia Yunengsih]]>;
<![CDATA[Pipih Sopiyan]]>;
<![CDATA[Rina Masruroh]]>
<![CDATA[ Finance and Business Management Journal Vol. 1 No. 1 (2023): July ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Majalengka ]]>
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DOI: 10.31949/fbmj.v1i1.5889
<![CDATA[The progress of e-commerce is growing rapidly. One of the e-commerce that is often used by students at Majalengka University is the e-commerce Shopee. The high use of e-commerce Shopee among students results in impulse buying. This study aims to determine the effect of Hedonic Shopping Motivation and Shopping Lifestyle partially on the Impulse Buying of e-commerce Shopee users at Majalengka University students. This study uses a quantitative method with the type of survey research using a descriptive analysis approach and verification analysis. The population in this study were Shopee e-commerce users at Majalengka University students, with a sample of 100 respondents. The sampling technique used is incidental sampling. This study uses a Likert scale. Data analysis using classical assumption test, multiple linear regression analysis, coefficient of determination, model feasibility test, and hypothesis testing using the partial test. The results of the research that have been carried out show that Hedonic Shopping Motivation is in the high category, Shopping Lifestyle is in the high category and Impulse Buying is in the medium category. Hedonic Shopping Motivation and Shopping Lifestyle have a positive and significant effect partially on the Impulse Buying of Shopee e-commerce users.]]>
<![CDATA[The Influence of Organizational Culture and Work Environment on Employee Job Satisfaction (Study on UD Employees. Son of Ts Majalengka) ]]>
<![CDATA[Cucu Irwanti]]>;
<![CDATA[Dudung Abdullah]]>;
<![CDATA[Pipih Sopiyan]]>;
<![CDATA[Elin Herlina]]>
<![CDATA[ Finance and Business Management Journal Vol. 1 No. 1 (2023): July ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Majalengka ]]>
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DOI: 10.31949/fbmj.v1i1.5892
<![CDATA[Job satisfaction is employee happiness at work and employee satisfaction in meeting their needs while working. The level of employee satisfaction can be influenced by organizational culture and work environment. The purpose of this research was to find out how the influence of organizational culture and work environment on job satisfaction (Study on Employees of UD Putra TS Majalengka). The research method used the descriptive verification method. The population in this study were all employees of UD Putra TS Majalengka with a total of 167 people. The saturated sampling technique was chosen as the sampling technique so that the total population as a whole was used as the research sample. The analytical method used in this study is multiple linear regression analysis, which is first tested by the instrument (validity and reliability), the classical assumption test, and the model feasibility test, which is then tested by the hypothesis. The results showed that partially organizational culture and work environment have a significant effect on job satisfaction. In this study, the work environment has a high influence on job satisfaction compared to organizational culture.]]>
<![CDATA[The Influence of Location and Attractiveness on Visiting Decision (Study on Majalengka Paralayang Tourism Object) ]]>
<![CDATA[Endang Siti Patimah]]>;
<![CDATA[Masduki]]>;
<![CDATA[Pipih Sopiyan]]>;
<![CDATA[Gustina Hidayat]]>
<![CDATA[ Finance and Business Management Journal Vol. 1 No. 1 (2023): July ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Majalengka ]]>
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DOI: 10.31949/fbmj.v1i1.5896
<![CDATA[Along with the current market competition, not only the product sector but also the tourism sector. One of the attractions that can win the competition for tourist visits is one that has a strategic location that is easily accessible and the tourist attractions that exist on the tour. This study aims to determine the effect of location and tourist attraction on the decision to visit visitors to paragliding attractions partially. This research method is a survey research using a descriptive and verification approach. The population in this study were visitors to paragliding attractions with as many as 100 respondents, the sampling technique used was incidental sampling technique. The data collection technique in this study used a questionnaire using the Likert scale. The analysis tool uses classical assumption test, multiple regression analysis, coefficient of determination analysis, partial test and model feasibility test. Based on partial hypothesis testing, location and tourist attraction have a positive and significant effect on visiting decisions. This means that the location and tourist attraction become an impulse factor in increasing people's decisions to visit tourist sites.]]>
<![CDATA[The Effect of the Effectiveness of Accounting Information Systems and the Use of Accounting Information Technology on Individual Performance at Perumda BPR Majalengka ]]>
<![CDATA[Indah Purnama Sari]]>;
<![CDATA[Melia Wida R]]>;
<![CDATA[Wulan Riyadi]]>;
<![CDATA[Erpi Rahman]]>
<![CDATA[ Finance and Business Management Journal Vol. 1 No. 1 (2023): July ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Majalengka ]]>
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DOI: 10.31949/fbmj.v1i1.5899
<![CDATA[Perumda BPR Majalengka is also inseparable from the existing problems. Regarding the alleged corruption of Perumda BPR Majalengka Branch Sukahaji valued at Rp. 3.2 billion which was suspected of committing irregularities in 2017-2021. This study aims to determine the effect of the effectiveness of accounting information systems and the use of accounting information technology on individual performance at Perumda BPR Majalengka. This research is qualitative research using primary data obtained from questionnaires and measured using a Likert scale. This sampling technique uses a saturated sampling technique. By using a sample of 54 employees of Perumda BPR Majalengka. Data analysis used descriptive analysis, classical assumption test, multiple linear regression analysis, coefficient of determination analysis, and hypothesis testing with the help of SPSS version 26. The results of the research show that the effectiveness of accounting information systems and the use of accounting information technology has a positive and significant effect on individual performance, either partially or simultaneously.]]>
<![CDATA[The Effect of Local Own Source Revenue, Tax Effort, and Capital Expenditure on The Level of Regional Financial Independence (Study on District/City Government in West Java Province Period 2019-2021) ]]>
<![CDATA[Andini Nur Oktavianti]]>;
<![CDATA[Hani Sri Mulyani]]>;
<![CDATA[Yogi Ginanjar]]>;
<![CDATA[Agustine Sulviani]]>;
<![CDATA[Dadang Suhendar]]>
<![CDATA[ Finance and Business Management Journal Vol. 1 No. 1 (2023): July ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Majalengka ]]>
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DOI: 10.31949/fbmj.v1i1.5900
<![CDATA[This study aimed to investigate the effect of regionally sourced income, tax effort, and capital expenditure on the level of regional financial independence at the provincial city/district government. West Java from 2019 to 2021. The population of this study consisted of districts/cities in West Java province, totaling 27 districts/cities, using the saturation sampling method with a total sample of 81. sample. The analytical methods used are descriptive and test analysis, classical hypothesis testing, analysis and coefficient of determination analysis, then partial hypothesis testing and simultaneous analysis. conducted with the help of SPSS 21 software. The results of this study show that the principal income of the regions influences the level of financial independence of the regions. The tax effort did not affect the financial independence of the regions. Capital expenditure has an impact on the region's level of financial independence. Region's own revenue, tax effort, and capital expenditures have a concurrent (together) impact on a region's degree of financial independence.]]>
<![CDATA[The effect of deferred tax burden, tax planning and deferred tax assets on profit management (Empirical Study On Manufacturing Companies In The Consumer Goods Industry Sector Listed On The Indonesia Stock Exchange In 2015-2019) ]]>
<![CDATA[Moch. Febri Sayidil Umam]]>;
<![CDATA[Sri Aniri]]>;
<![CDATA[Yogi Ginanjar]]>;
<![CDATA[Benny Prawiranegara]]>
<![CDATA[ Finance and Business Management Journal Vol. 1 No. 1 (2023): July ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Majalengka ]]>
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DOI: 10.31949/fbmj.v1i1.5989
<![CDATA[The development of companies in Indonesia is now starting to increase and develop. Managers present financial statements containing information about profits that will be used by internal and external parties in making decisions. These internal and external parties include investors, creditors, government, management itself, and other interested parties. Management performance can be judged from these profit figures. Situation This is what usually encourages managers to carry out deviant behavior in presenting and reporting profit information known as profit management. The research method used is quantitative research using descriptive analysis and verification analysis. The object of this research is a manufacturing company in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2015-2019. Determination of samples in this study using techniques of Purposive Sampling. So that the total number of samples in this study is 90 sample data. The test results state that deferred tax expense and tax planning no significant effect on profit management. While, deferred tax assets have a significant effect on profit management in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2015-2019.]]>
<![CDATA[The Effect of Hedonic Shopping Motivation and Shopping Lifestyle on User Impulse Buying Shopee E-Commerce (Study on Majalengka University Students) ]]>
<![CDATA[Widia Yunengsih]]>;
<![CDATA[Pipih Sopiyan]]>;
<![CDATA[Rina Masruroh]]>
<![CDATA[ Finance and Business Management Journal Vol. 1 No. 1 (2023): July ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Majalengka ]]>
Show Abstract
|
Download Original
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Original Source
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Check in Google Scholar
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DOI: 10.31949/fbmj.v1i1.5889
<![CDATA[The progress of e-commerce is growing rapidly. One of the e-commerce that is often used by students at Majalengka University is the e-commerce Shopee. The high use of e-commerce Shopee among students results in impulse buying. This study aims to determine the effect of Hedonic Shopping Motivation and Shopping Lifestyle partially on the Impulse Buying of e-commerce Shopee users at Majalengka University students. This study uses a quantitative method with the type of survey research using a descriptive analysis approach and verification analysis. The population in this study were Shopee e-commerce users at Majalengka University students, with a sample of 100 respondents. The sampling technique used is incidental sampling. This study uses a Likert scale. Data analysis using classical assumption test, multiple linear regression analysis, coefficient of determination, model feasibility test, and hypothesis testing using the partial test. The results of the research that have been carried out show that Hedonic Shopping Motivation is in the high category, Shopping Lifestyle is in the high category and Impulse Buying is in the medium category. Hedonic Shopping Motivation and Shopping Lifestyle have a positive and significant effect partially on the Impulse Buying of Shopee e-commerce users.]]>
<![CDATA[The Influence of Organizational Culture and Work Environment on Employee Job Satisfaction (Study on UD Employees. Son of Ts Majalengka) ]]>
<![CDATA[Cucu Irwanti]]>;
<![CDATA[Dudung Abdullah]]>;
<![CDATA[Pipih Sopiyan]]>;
<![CDATA[Elin Herlina]]>
<![CDATA[ Finance and Business Management Journal Vol. 1 No. 1 (2023): July ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Majalengka ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31949/fbmj.v1i1.5892
<![CDATA[Job satisfaction is employee happiness at work and employee satisfaction in meeting their needs while working. The level of employee satisfaction can be influenced by organizational culture and work environment. The purpose of this research was to find out how the influence of organizational culture and work environment on job satisfaction (Study on Employees of UD Putra TS Majalengka). The research method used the descriptive verification method. The population in this study were all employees of UD Putra TS Majalengka with a total of 167 people. The saturated sampling technique was chosen as the sampling technique so that the total population as a whole was used as the research sample. The analytical method used in this study is multiple linear regression analysis, which is first tested by the instrument (validity and reliability), the classical assumption test, and the model feasibility test, which is then tested by the hypothesis. The results showed that partially organizational culture and work environment have a significant effect on job satisfaction. In this study, the work environment has a high influence on job satisfaction compared to organizational culture.]]>
<![CDATA[The Influence of Location and Attractiveness on Visiting Decision (Study on Majalengka Paralayang Tourism Object) ]]>
<![CDATA[Endang Siti Patimah]]>;
<![CDATA[Masduki]]>;
<![CDATA[Pipih Sopiyan]]>;
<![CDATA[Gustina Hidayat]]>
<![CDATA[ Finance and Business Management Journal Vol. 1 No. 1 (2023): July ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Majalengka ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
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DOI: 10.31949/fbmj.v1i1.5896
<![CDATA[Along with the current market competition, not only the product sector but also the tourism sector. One of the attractions that can win the competition for tourist visits is one that has a strategic location that is easily accessible and the tourist attractions that exist on the tour. This study aims to determine the effect of location and tourist attraction on the decision to visit visitors to paragliding attractions partially. This research method is a survey research using a descriptive and verification approach. The population in this study were visitors to paragliding attractions with as many as 100 respondents, the sampling technique used was incidental sampling technique. The data collection technique in this study used a questionnaire using the Likert scale. The analysis tool uses classical assumption test, multiple regression analysis, coefficient of determination analysis, partial test and model feasibility test. Based on partial hypothesis testing, location and tourist attraction have a positive and significant effect on visiting decisions. This means that the location and tourist attraction become an impulse factor in increasing people's decisions to visit tourist sites.]]>
<![CDATA[The Effect of the Effectiveness of Accounting Information Systems and the Use of Accounting Information Technology on Individual Performance at Perumda BPR Majalengka ]]>
<![CDATA[Indah Purnama Sari]]>;
<![CDATA[Melia Wida R]]>;
<![CDATA[Wulan Riyadi]]>;
<![CDATA[Erpi Rahman]]>
<![CDATA[ Finance and Business Management Journal Vol. 1 No. 1 (2023): July ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Majalengka ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31949/fbmj.v1i1.5899
<![CDATA[Perumda BPR Majalengka is also inseparable from the existing problems. Regarding the alleged corruption of Perumda BPR Majalengka Branch Sukahaji valued at Rp. 3.2 billion which was suspected of committing irregularities in 2017-2021. This study aims to determine the effect of the effectiveness of accounting information systems and the use of accounting information technology on individual performance at Perumda BPR Majalengka. This research is qualitative research using primary data obtained from questionnaires and measured using a Likert scale. This sampling technique uses a saturated sampling technique. By using a sample of 54 employees of Perumda BPR Majalengka. Data analysis used descriptive analysis, classical assumption test, multiple linear regression analysis, coefficient of determination analysis, and hypothesis testing with the help of SPSS version 26. The results of the research show that the effectiveness of accounting information systems and the use of accounting information technology has a positive and significant effect on individual performance, either partially or simultaneously.]]>
