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Wahyu Febri Ramadhan Sudirman
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Journal of Financial and Business
Published by Global Sustainability Research Institute
ISSN : 30638836     EISSN : 30638828     DOI : https://doi.org/10.69693/jfb
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal of Financial and Business: is published by the Global Sustainability Research Institute to help academics, researchers, and practitioners disseminate their research results. JFB is a blind peer-reviewed journal dedicated to publishing quality research results in the fields of business and engineering. All publications in the General Journal are open access, allowing articles to be available online for free without any subscription. JFB is a national journal with free of charge in the submission process and review process. Journal of Financial and Business publishes articles periodically twice times a year, in January and July. JFB uses Turnitin plagiarism checks, and Mendeley for reference management and is supported by Crossref (DOI) for the identification of scientific papers. Journal of Financial and Business accepts scientific articles with the scope of research on: Economics, Management, Financial Management, Investment Management, Behavioral Finance, Business, Accounting, Behavioral Accounting, Management Accounting, Taxation, Banking, Digital Business, Social Science. Within the scope of this journal, the focus is not limited to one particular scientific domain but rather covers a wide spectrum of knowledge. From the complex interactions between the natural sciences and the social sciences to the interconnections between technology, the humanities, and the arts, this journal explores the collaboration and integration of ideas from various fields.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol 2 No 2 (2026)" : 5 Documents clear
The Effect of The Marketing Mix on Coffee Sales Performance: Empirical Evidence From an Indonesian SME Afiati, Lely
Journal of Financial and Business Vol 2 No 2 (2026)
Publisher : Global Sustainability Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63453/jfb.v2i2.63

Abstract

This study aims to examine the influence of the marketing mix, consisting of product, price, place, and promotion, on the sales performance of Nuansa Gembira Coffee in Indonesia. The research adopts a descriptive approach by integrating quantitative and qualitative methods to provide a comprehensive understanding of consumer behavior and marketing effectiveness. Data were collected from 300 respondents who had purchased and consumed Nuansa Gembira Coffee, ensuring that the sample represented actual customers with direct product experience. The findings reveal that the marketing mix variables simultaneously have a positive and significant effect on sales, indicating that an integrated marketing strategy plays an important role in improving sales performance. When analyzed individually, the place variable emerges as the most influential factor, highlighting the importance of distribution channels, product availability, and ease of access in driving consumer purchasing decisions. In contrast, product, price, and promotion do not demonstrate a significant individual influence on sales. These results suggest that while product quality, pricing strategy, and promotional activities remain important, their effectiveness may depend on how well the product is distributed and accessed by consumers. Based on these findings, this study recommends that Nuansa Gembira Coffee strengthen its distribution network, ensure consistent product availability, maintain the use of high-quality coffee beans as the main raw material, expand flavor variants, and improve packaging design. These strategies are expected to enhance competitiveness and support sustainable sales growth in the Indonesian coffee market.
Problems of Musyarakah Account Management in the MSME Sector: A Case Study of Obstacles to Transparency of Customer Financial Reports Arif, Muhamamd; Sudirman, Wahyu Febri Ramadhan
Journal of Financial and Business Vol 2 No 2 (2026)
Publisher : Global Sustainability Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63453/jfb.v2i2.64

Abstract

This study aims to analyze the problems of Musharakah account management in the Micro, Small, and Medium Enterprises (MSMEs) sector, with a primary focus on constraints regarding customer financial report transparency. As a profit and loss sharing financing instrument, Musharakah relies heavily on the accuracy of real profit reporting, yet its implementation is often hindered by information asymmetry. The research method employed is library research with a qualitative approach, synthesizing data from scientific literature and official financial authority reports within the last ten years. The results indicate that transparency issues are rooted in the low accounting literacy of MSME actors, leading to the inconsistent application of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This condition triggers moral hazard risks in the form of inaccurate profit reporting, which impacts high monitoring costs and Non-Performing Financing (NPF) risks for Islamic banking. Logical interpretation of the findings suggests that digital transformation through cloud-based accounting systems is a strategic solution to create real-time cash flow monitoring. The study concludes that standardizing financial reporting and integrating information technology are absolute prerequisites for building trust in Musharakah partnerships and enhancing MSME accountability within the Islamic financial ecosystem.
The Effect of The Profit-Sharing System on Customers’ Interest in Islamic Banks Ramadhan, Al Insani Mutiara; Sudirman, Wahyu Febri Ramadhan
Journal of Financial and Business Vol 2 No 2 (2026)
Publisher : Global Sustainability Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63453/jfb.v2i2.68

Abstract

This study aims to analyze the effect of the profit-sharing system on customers’ interest in Islamic banks. The profit-sharing system is a fundamental characteristic that distinguishes Islamic banking from conventional banking and plays an important role in attracting customers who seek financial services based on sharia principles. This research employs a quantitative approach using primary data collected through questionnaires distributed to Islamic bank customers. The sampling technique used is purposive sampling, with respondents selected based on specific criteria relevant to the research objectives. Data analysis is conducted using statistical methods to examine the relationship between the profit-sharing system and customers’ interest. The results indicate that the profit-sharing system has a positive and significant effect on customers’ interest in Islamic banks. This finding suggests that a transparent, fair, and well-implemented profit-sharing mechanism can enhance customers’ willingness to use Islamic banking products. Therefore, Islamic banks are encouraged to continuously improve the implementation and communication of the profit-sharing system in order to strengthen customer interest and competitiveness in the banking industry. banking sector.
The Role of the Capital Market in the Indonesian Economy Fitriyanti, Fadia; Gultom, Qinnara Zegia; Ulya, Sauva Nadhivatul
Journal of Financial and Business Vol 2 No 2 (2026)
Publisher : Global Sustainability Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63453/jfb.v2i2.69

Abstract

The capital market has evolved into a major source of corporate financing and is no longer perceived merely as an alternative to bank-based funding. Through various corporate actions such as initial public offerings, rights issues, bond issuance, derivatives, and mutual funds, the capital market offers more efficient and flexible financing mechanisms, particularly in periods of rising inflation and increasing loan interest rates. Under such conditions, reliance on bank credit becomes less attractive due to higher financing costs, thereby strengthening the strategic role of the capital market in supporting business sustainability and expansion. In the Indonesian context, the capital market plays a crucial role in mobilizing long-term funds that contribute to national economic growth. Although capital market performance experiences annual fluctuations influenced by domestic macroeconomic conditions and global economic dynamics, corporate interest in utilizing capital market instruments remains consistently high. This is largely due to the capital market’s capacity to provide substantial funding volumes, enhance corporate liquidity, and improve capital structure efficiency. Moreover, the development of the sharia capital market further strengthens financial system inclusivity by offering investment instruments that comply with Islamic principles. Institutions such as the Indonesia Stock Exchange facilitate both conventional and sharia-compliant instruments, enabling broader participation from investors and issuers.
The Influence of Capital Structure and Profitability on Firm Value in Manufacturing Companies Listed on the Indonesia Stock Exchange Prasetyo, Muhammad Fajri
Journal of Financial and Business Vol 2 No 2 (2026)
Publisher : Global Sustainability Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63453/jfb.v2i2.71

Abstract

This study aims to analyze the effect of capital structure and profitability on firm value in manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The research approach used is quantitative with a causality design. The research data are secondary data obtained from the companies' annual financial reports, using purposive sampling, resulting in 60 company-year observations. Capital structure is proxied by the Debt to Equity Ratio (DER), profitability is proxied by Return on Assets (ROA), and firm value is proxied by Price to Book Value (PBV). The analytical methods used include descriptive statistical analysis, classical assumption tests, and multiple linear regression analysis. The results show that capital structure has a negative and significant effect on firm value, indicating that excessive use of debt can increase financial risk and undermine investor perceptions. Meanwhile, profitability has a positive and significant effect on firm value, indicating that a company's ability to generate profits is a major factor in increasing firm value in the market. Simultaneously, capital structure and profitability have a significant effect on firm value. The findings of this study imply that companies need to optimally manage funding policies and improve profitability performance to maximize firm value. This research is expected to provide empirical contributions to the development of financial management literature and provide considerations for company management and investors in financial decision-making.

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