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Dudung Abdullah
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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 34 Documents
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Village Fund Management Viewed from Accountability, Transparency and Community Participation (Study of Village Apparatus in Kasokandel District, Majalengka Regency) Mochamad Febri Sayidil Umam; Tito Marta Sugema Dasuki; Ika Erika
Finance and Business Management Journal Vol. 1 No. 2 (2023): December
Publisher : Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/fbmj.v1i2.7708

Abstract

Village funds are foods that are prone to misuse if the village government is less responsible to the community. This study aims to determine the effect of accountability, transparency and community participation on the management of village funds in Kasokandel District, Majalengka Regency.This research method uses a survey method with an instrument test approach, descriptive and verification. The population of the research village in Kasokandel District, Majalengka Regency with a sample of 90 respondents. Analysis of the data used in this study is the classical assumption test, multiple linear regression, coefficient of determination and hypothesis testing. For partial test using t test and simultaneous test using F test.The results of this study indicate simultaneously or partially that accountability, transparency and community participation have a significant effect on the management of village funds in Kasokandel District, Majalengka Regency. This shows that the better the accountability, transparency and community participation, the better the management of village funds in Kasokandel District, Majalengka Regency. Village fund management aims to create good welfare in the village community. This study aims to determine the effect of accountability, transparency and community participation on the management of village funds in Kasokandel District, Majalengka Regency.
Factors Affecting Profitability: Empirical Study of Sharia Commercial Banks in Indonesia for the 2018-2022 Period Robi Maulana M; Alan Rusdiana; Ulvy Fitrotul Azizah
Finance and Business Management Journal Vol. 1 No. 2 (2023): December
Publisher : Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/fbmj.v1i2.7818

Abstract

This study aims to find out how the effect of Intellectual Capital, Islamicity Performance Index and Corporate Social Responsibility on Profitability. This type of research is descriptive and verification research using a quantitative approach. The population in this study are Islamic Commercial Banks in Indonesia for the 2018-2022 period. The sampling technique uses purposive sampling, the samples used in this study amounted to 9 bank with a 5 years period of observation to 45sample data. the data used in this research is secondary data. The data analysis method in this study is descriptive, classical assumption test, multiple linear, coefficient of determination, model feasibility test and hypothesis testing with SPSS version 25 software tools. The results of this study indicate that intellectual capital affects profitability, meaning that the higher the intellectual capital, the lower the profitability. The Islamicity Performance Index affects Profitability, meaning that the higher the Islamicity Performance Index, the higher the profitability. And Corporate Social Responsibility has no effect on Profitability. Intellectual Capital, Islamicity Performance Index, and Corporate Social Responsibility have an effect on Profitability.
The Effect of User Generated Content and Promotion Mediated By Influncer on Purchasing Decisions (Study on Shopee Users in Majalengka Regency) L Suparto LM; Engkun Kurnadi; R Neny Kusumadewi; Dina Ristiana
Finance and Business Management Journal Vol. 2 No. 1 (2024): July
Publisher : Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/fbmj.v2i1.9606

Abstract

Technology is currently experiencing very rapid development, especially the use of the internet. The internet has encouraged the improvement of communication technology, media, and informatics which has an influence on the ways and patterns of business activities of the trade industry. This increase in the internet has also encouraged the development of digital marketing strategies by companies to increase consumer purchasing decisions. This study aims to empirically examine the effect of user generated content, promotion and influencers on purchasing decisions, and influencer mediation on the influence of user generated content and promotion on purchasing decisions. The population of this study were Shopee E-Commerce consumers in Majalengka Regency. The sample taken was 100 people, the sampling technique used purphosive sampling. Data was collected using a questionnaire, which was distributed via whatapps social media. Data analysis techniques using Structural Equation Model Partial Least Square (SEMPLS). Endogenous variables consist of user generated content and promotion, mediating variables are influencers and exogenous variables are purchasing decisions. The results of the analysis show that the results of this study indicate that user generated content (UGC), and influencers have a direct influence on purchasing decisions while promotions have no direct effect on consumer purchasing decisions. User generated content (UGC) and promotion have a direct influence on influencers. Influencers mediate the influence of user generated content (UGC) on purchasing decisions, but influencers do not mediate the influence of promotions on purchasing decisions
Analysis of factors affecting Accounting Information System Performance Robi Maulana M.; Alan Rusdiana; Asep Qustolani; Tania Febriani Wismajaya
Finance and Business Management Journal Vol. 2 No. 1 (2024): July
Publisher : Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/fbmj.v2i1.9630

Abstract

Currently, Bank Majalengka is facing challenges in optimizing the performance of its accounting information system to support operational efficiency and the preparation of accurate financial reports. Technical obstacles, such as system errors or human error, often affect the performance of accounting information systems, hindering smooth transactions and reporting. This research aims to determine the influence of Education and Training Programs, User Involvement and Personal Technical Ability at Bank Majalengka. This research uses quantitative descriptive. The population in this research is employees of Bank Majalengka. The research sample was determined using a non-probability sampling technique with a purposive sampling method. Aims to obtain samples that match the research criteria. The sample used was 48 Bank Majalengka employees who used an accounting information system. The analytical method used in this research is multiple regression analysis with the help of SPSS version 26 software. The results of this research show that Education and Training Programs and Personal Technical Capabilities have a significant effect on Accounting Information System Performance. Meanwhile, user involvement does not have a significant effect on the performance of the accounting information system.
Optimizing MSME Profits using the Simplex Method Alan Rusdiana; Budi Rusdian; Ajeng Siti Nurkolbu; Alfira Hasna Adkhilni; Tria Waliatul Maola
Finance and Business Management Journal Vol. 2 No. 1 (2024): July
Publisher : Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/fbmj.v2i1.9815

Abstract

This research aims to calculate the maximum profit from selling spinach chips, onion cakes and steak cakes at Guna Asih MSMEs and to determine the use of the simplex method for raw material constraints faced by Guna Asih MSMEs. In addition, this research uses POM-QM for Windows software to estimate the maximum profit obtained from each production of spinach chips, onion cakes and sistik cakes at Guna Asih UMKM so as to have an accurate estimate. This research method involves problem identification, selection of problem-solving models, data collection, data processing and analysis, model implementation, and evaluation of results. The research results show that the simplex method can be used to determine maximum profits in Guna Asih MSMEs. The maximum profit obtained by MSMEs is IDR. 1,277,778 per day when only producing spinach chips (X1) 1.12 times more than previous production or 336 pcs and producing onion cakes (X2) 5 times more than previous production or 500 pcs. This profit is greater than the profit before optimization which only earned IDR. 900,000 from 300 pcs of spinach chips, 100 pcs of onion cakes and 60 pcs of steak cakes. Apart from that, the use of POM-QM for Windows software is very relevant in solving linear programming problems using the simplex method because it can help in completing maximum profit level calculations quickly, precisely and accurately.
Audit Fee, Audit Tenure, and Audit Rotation on Audit Quality in Manufacturing Companies Yogi Ginanjar; Wulan Riyadi; Hanikatus Sholikah
Finance and Business Management Journal Vol. 2 No. 1 (2024): July
Publisher : Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/fbmj.v2i1.10057

Abstract

Each company tries to compete to improve its performance by presenting qualify financial reports. Audit quality. Audit quality is influenced by audit fee, audit tenure and audit rotation which will be presented in the 2018 – 2022 period, for industrial companies on the Indonesian Stock Exchange. Dummy variable to test audit quality with the Big Four KAP and Non-Big Four KAP Auditor groups as a comparison. The natural logarithm (ln) of professional fees is used to measure audit fees. A dummy variable is also used to measure audit tenure, where 1 is for companies that have audit tenure of less than 3 years and 0 for companies that have audit tenure of more than 3 years, and audit rotation is tested using a dummy variable with 1 for rotation, 0 for companies which does not rotate. Purposive sampling was used to select samples with a sample size of 160 data. Logistic regression analysis as a method for testing hypotheses. From the test, the results showed that audit fees had a partial influence on audit quality, while audit frequency and audit rotation had no effect to audit quality.
Building an Attractive Purchasing Experience: The Vital Role of Store Atmosphere and Word of Mouth in Fiksi Coffee, Majalengka Regency Pipih Sopiyan; Masduki; Indri Mayangsari
Finance and Business Management Journal Vol. 2 No. 1 (2024): July
Publisher : Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/fbmj.v2i1.10138

Abstract

A promising long-term business opportunity can be realized by opening a café with attractive features to captivate consumer attention and curiosity. Amidst the proliferation of cafés, consumers have the freedom to choose a comfortable café, with the primary goal for business owners being consumer purchase decisions. This study aims to explore the impact of store atmosphere and word of mouth on purchase decisions at Fiksi Coffee in Majalengka Regency. A quantitative approach is employed, with descriptive and verificative methods. The study population comprises consumers of Fiksi Coffee in Majalengka Regency, with a sample of 96 respondents selected using incidental sampling techniques. Data were collected through questionnaires using a Likert scale as the measurement tool. Data analysis was conducted using multiple linear regression and coefficient of determination, preceded by classical assumption tests and followed by hypothesis testing. The results indicate that both store atmosphere and word of mouth have a positive and significant partial impact on purchase decisions at Fiksi Coffee. This suggests that the better the store atmosphere and word of mouth provided, the higher the purchase decision rate at Fiksi Coffee in Majalengka.
Company Supply Chain Management Performance Seen from The Aspect of Information Sharing and Cooperation (Empirical Study of MSMEs in the Food Industry Sector in Kertajati Regency) Deni Istiono; Nining Kurniasih; Pupung Pamungkas
Finance and Business Management Journal Vol. 2 No. 1 (2024): July
Publisher : Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/fbmj.v2i1.10318

Abstract

The small food processing industry is an industrial sector that is quite capable of surviving economic shocks, because every year the need for food increases along with increasing population growth. Small and medium industries have an important role in developing processing businesses, especially in the food sector. The Kertajati specialty processed food industry is an industry that has potential to be developed, because each region has its own characteristics and characteristics. Suppliers, manufacturers, distributors, retailers and customers work together in the product creation process through to product distribution to final consumers, giving birth to the concept of supply chain management. This research aims to analyze the influence of information sharing and cooperation on the performance of supply chain management of MSMEs in the Food Industry Sector in the Kertajati District Region, both partially and simultaneously. The population in this research is small and medium industries in Kertajati District, Majalengka Regency which are engaged in processed food production, totaling 92 MSMEs. The sample used 48 MSMEs as respondents from the entire population, by collecting data through questionnaires. The sampling technique in this research uses probability sampling with a simple random sampling method. The type and source of data used is primary. The analysis technique used is correlation, where previously an instrument test was carried out using validity and reliability tests, then data transformation and data normality test, then hypothesis testing was carried out partially with the t test and simultaneously with the F test operated through the SPSS 21 program. The results of this research show that partially information sharing and cooperation have a significant effect on supply chain management performance. Simultaneous testing shows that information sharing and cooperation have a significant effect on supply chain management performance.
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.

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