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Dudung Abdullah
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Jl. KH. Abdul Halim No. 103 Majalengka, West Java, Indonesia, 45418
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INDONESIA
Finance and Business Management Journal (FBMJ)
Published by Universitas Majalengka
ISSN : -     EISSN : 30251095     DOI : https://doi.org/10.31949
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol. 2 No. 2 (2024): December" : 6 Documents clear
The Effect of Participative Leadership, Compensation and Job Satisfaction on Performance of Employees of PT. Gemilang Mekar Persada Tangerang Asep Qustolani; Zenia Azhar Reviani
Finance and Business Management Journal Vol. 2 No. 2 (2024): December
Publisher : Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/fbmj.v2i2.11444

Abstract

Everyone has their own unique traits, habits, thoughts, and desires, and human resources are one of the most important assets of a business. Therefore, expert management is needed to ensure that all stakeholders work together to achieve a common mission to improve employee performance. This study aims to determine the effect of participative leadership, compensation and job satisfaction on employee performance partially. The research method used is using a descriptive verification approach using a survey method. The population in this study were employees of PT Gemilang Mekar Persada with a sample of 86 people with saturated sampling technique. The analytical tool in this study is multiple linear regression analysis, model feasibility test, classical assumption test, coefficient of determination, hypothesis test (statistical t test). The results showed that participative leadership has a positive and significant effect on employee performance, compensation has a positive and significant effect on employee performance and job satisfaction has a positive and significant effect on employee performance.
Determinants of the Effective Tax Rate: A Study on Food and Beverage Companies Mochamad Febri Sayidil Umam
Finance and Business Management Journal Vol. 2 No. 2 (2024): December
Publisher : Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/fbmj.v2i2.11523

Abstract

The effective tax rate is intended to measure the portion of a company's actual tax payments relative to its commercial profits. The percentage of effective tax rates for companies has significantly declined due to a reduction in profit levels. This study seeks to examine the influence of Related Party Transactions, Capital Intensity, and Inventory Intensity on the Effective Tax Rate of Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange from 2017 to 2022. The research utilizes quantitative, secondary data sourced from the companies' annual financial reports. The methodology employed includes descriptive and verification analysis. The population consists of Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange during the 2017–2022 period. A purposive sampling technique was used, resulting in a sample of 10 companies, with a total of 60 data points. The study applies the Fixed Effect Model, analyzed using the Eviews 9 software. Data analysis incorporates the classical assumption test, multiple linear regression, determination coefficient analysis, and hypothesis testing through the t-test. The findings reveal that Related Party Transactions have no significant impact on the Effective Tax Rate, Capital Intensity has a significant effect, while Inventory Intensity does not influence the Effective Tax Rate.
The Effect of Cash on Delivery and Online Customer Reviews on Purchase Decisions of Lazada Consumers in Majalengka Regency Pipih Sopiyan; Dudung Abdullah; Alan Rusdiana; Deni Istiono; Nofa Auliyatul Faizah
Finance and Business Management Journal Vol. 2 No. 2 (2024): December
Publisher : Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/fbmj.v2i2.11792

Abstract

Communication is developing very rapidly. One of the greatest discoveries in the field of information and communication technology is the discovery of the internet. Currently, the majority of people tend to use technology to support their needs, one of which is that the internet can be used to do various things, including the development of digital technology and business competition which continues to innovate both in services. features and promotions to maintain its existence. The aim and objective of this research is to determine the influence of cash on delivery and online customer reviews on purchase decisions of Lazada consumers in Majalengka regency. The method used in this research is a descriptive and verification approach. The population of this research is Lazada consumers in Majalengka Regency whose exact number is not known. The sample was taken using a purposive sampling technique of 100 respondents. The data collection technique was carried out by filling out a questionnaire using Google Form which was distributed via the WahttsApp application. The data analysis technique uses multiple linear regression analysis accompanied by classical assumption tests, coefficient of determination tests, model feasibility tests (f tests), and t test hypothesis tests. The analysis results show that Cash on delivery and Online customer review have a significant influence on purchasing decisions.
The Effect of Asset Structure, Non-Debt Tax Shield, and Dividend Policy on Capital Structure Robi Maulana Magribi; Wulan Riyadi; Alan Rusdiana; Sintia Nuriyani
Finance and Business Management Journal Vol. 2 No. 2 (2024): December
Publisher : Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/fbmj.v2i2.12086

Abstract

Capital structure decisions are very important for a company, because they can reflect the company's financial position. Debt conditions continue to increase in 2020-2022 in the chemical and pharmaceutical industries which is not balanced with operating results, indicates that the company has not made good capital structure decisions. Therefore, the aim of this research is to determine the influence of asset structure, non-debt tax shield, and dividend policy on capital structure. The population in the research is the chemical and pharmaceutical industry sub-sector of manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2022 period with a total of 107 companies. The sampling technique in the research used non-probability sampling with a purposive sampling method, so that a sample of 23 companies and 69 company sample data were obtained. This research uses multiple linear regression analysis techniques with the help of the SPSS 25 program. Based on the results of research that has been conducted, it shows that partially asset structure variable has an effect on capital structure, variable non-debt tax shield has no effect on capital structure, and variable dividend policy has no effect on capital structure.
The Effect of Emotional Value and Perceived System Quality on Recommendation Intention on Customer Online Travel Services Farhan Muhammad Kamil Danopa; Nita Hernita
Finance and Business Management Journal Vol. 2 No. 2 (2024): December
Publisher : Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/fbmj.v2i2.12097

Abstract

This study aims to identify the influence of emotional value and perceived system quality on recommendation intention in online travel services. In the competitive online travel industry, the ability to retain and increase customer loyalty relies heavily on the experience perceived by users. Emotional value, which includes positive feelings that arise during interactions with the service, as well as perceived system quality, which includes technical factors such as speed, ease of use, and platform reliability, are believed to have a significant influence on customers' intention to recommend the service to others. This study adopts a quantitative approach with a survey method of online travel service users who have interacted with the platform. Results from data analysis show that the emotional value perceived by customers has a positive and significant influence on recommendation intentions, while perceived system quality also plays an important role in strengthening this relationship. This research provides insights for online travel service managers to understand the factors that influence customer recommendation intentions and how they can be used to improve user experience and customer loyalty.
The Effect of Financial Appreciation and Audit Knowledge on Interest in Becoming an Auditor Yogi Ginanjar; Melia Wida Rahmayani; Ira Rohiliyah
Finance and Business Management Journal Vol. 2 No. 2 (2024): December
Publisher : Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/fbmj.v2i2.12227

Abstract

This study explores the influence of financial incentives and audit knowledge on accounting students' desire to decide to become auditors. The study involved 126 students from Majalengka University who had completed the audit course. The data collection method utilized a questionnaire along with purposive sampling technique. The results of the analysis revealed that financial incentives and audit skills significantly affected students' desire for the auditor profession. This finding supports expectancy theory, which suggests that financial incentives play a crucial role in one's career choice. In addition, better audit knowledge enhances students' understanding of the roles, responsibilities, and career opportunities in auditing, thus increasing their interest. Overall, this study highlights the importance of financial rewards and audit knowledge in shaping accounting students' interest in becoming auditors. Universities and other relevant stakeholders can gain important insights from the findings of this study as they design ways to increase students' interest in the auditing profession.

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