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Journal of Finance Integration and Business Independence
Published by YAYASAN BINA BISNIS NUSANTARA MEDAN
ISSN : 30902746     EISSN : 30902746     DOI : https://doi.org/10.64276/jofibi.v1i1
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal of Finance Integration and Business Independence (JoFIBI) is an interdisciplinary academic publication that bridges the domains of finance, economics, and business management. The journal serves as a vital platform for researchers, policymakers, and practitioners to explore the intricate dynamics between global financial integration and the ability of businesses to maintain strategic autonomy and operational resilience. JoFIBI publishes two issues a year in May and November. In today’s interconnected global economy, financial systems are becoming increasingly interdependent, driven by technological advancements, international trade, and cross-border investment flows. Simultaneously, businesses face growing pressure to innovate and adapt while safeguarding their independence in decision-making, risk management, and competitive positioning. This journal is dedicated to examining the convergence of these two trends and uncovering solutions to the challenges they present. Focus and Scope: The journal encourages submissions from interdisciplinary perspectives, emphasizing empirical, theoretical, and policy-driven research. 1. Finance Integration: - Global Financial Systems: Research on the integration of financial markets, institutions, and instruments across borders. - Trade and Investment Flows: Studies on cross-border investments, trade partnerships, and their impacts on national and regional economies. - Financial Inclusion: Analysis of initiatives to bridge economic disparities through integrated financial solutions. - Technological Impact: The role of emerging technologies, such as fintech and blockchain, in facilitating seamless financial interactions globally. - Islamic Finance - Financial Behaviors 2. Business Independence: - Resilience in Globalized Markets: Strategies for maintaining business autonomy amidst global financial convergence. - Risk Management: Evaluating risks associated with dependence on global financial systems and developing mitigation strategies. - Innovation and Competitiveness: Research on how businesses innovate to maintain independence in integrated markets. - Governance and Leadership: Exploring leadership and decision-making approaches that reinforce operational self-reliance - Small and Medium Businesses 3. Socioeconomic and Environmental Perspectives: - Social Impacts: The role of finance and business strategies in addressing societal challenges like inequality and access to resources. - Sustainability: Integration of environmental considerations in financial systems and business practices
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
 1 
The Influence of Business Networks and Perception of Product Quality on the Competitive Advantage of SME Products in Langkat Hou, Amin; Deva Djohan; Widy Hastuty
Journal of Finance Integration and Business Independence Vol. 1 No. 1 (2024): Journal of Finance Integration and Business Independence
Publisher : YAYASAN BINA BISNIS NUSANTARA MEDAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64276/jofibi.v1i1.7

Abstract

This study seeks to assess the influence of business networks and perceptions of product quality on the competitive advantage of small and medium companies (SMEs) in Langkat. Small and medium-sized enterprises (SMEs) are vital for fostering local economic development; yet, company stakeholders encounter escalating competitive constraints. corporate networks are seen as a strategic asset that facilitates access to broader markets, resources, and information essential for corporate development. Simultaneously, perceptions of product quality affect consumer image and trust, which are essential for sustaining excellence in a competitive marketplace. This research employs a quantitative methodology, utilizing data gathered from a survey of SMEs in Langkat. We employ multiple linear regression analysis methods to examine the simultaneous and partial impacts of the variables under investigation. The analytical results demonstrate that business networks and perceptions of product quality substantially affect competitive advantage. The findings underscore the necessity for SMEs to broaden their business networks and enhance product quality to compete successfully. Recommendations include enhancing company collaboration and creating creative goods that fulfill consumer expectations
The Influence of Brand Image and Brand Trust on The Decision to Study in the Tax Accounting Study Program (Case Study at Politeknik Unggul LP3M) Amelia, Ratih; Tambunan, Debora; Albert
Journal of Finance Integration and Business Independence Vol. 1 No. 1 (2024): Journal of Finance Integration and Business Independence
Publisher : YAYASAN BINA BISNIS NUSANTARA MEDAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64276/jofibi.v1i1.8

Abstract

This study examines the impact of brand image and brand trust on students' selection of Politeknik Unggul LP3M as their higher education institution. In the intensifying rivalry within the education sector, comprehending the determinants that affect prospective students' decisions is crucial. Brand image reflects public opinion of an institution, whereas brand trust signifies confidence in the institution's quality and dedication. This research utilized a quantitative methodology, gathering data using a questionnaire survey. The study's population consisted of all new students at Politeknik Unggul LP3M, from which a purposive sampling method was employed to pick a sample of 150 respondents. We employed regression analysis to assess the influence of independent variables on the decision-making process. The findings indicated that brand image and brand trust substantially affected students' choices. The managerial implications of these findings indicate that the administration of Politeknik Unggul LP3M must enhance its brand image by advocating for academic excellence, contemporary facilities, and community engagement. Moreover, maintaining uniformity in service and clarity in information helps enhance brand trust. We anticipate that this strategy will enhance the institution's competitiveness and attract additional students. The study's shortcomings encompass restricting the sample to new Politeknik Unggul LP3M students, potentially failing to fully represent the broader population of prospective students. We recommend broadening the sample size and incorporating more pertinent variables in subsequent study
The Effect of Fintech Payment and Financial Literacy on Impulsive Buying of college students in Medan City Pakpahan, Dewi Rapiah; Cici Handayani; Mega Sanjaya
Journal of Finance Integration and Business Independence Vol. 1 No. 1 (2024): Journal of Finance Integration and Business Independence
Publisher : YAYASAN BINA BISNIS NUSANTARA MEDAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64276/jofibi.v1i1.9

Abstract

This study aims to determine the effect of Fintech Payment and Financial Lit-eration on Impulsive Buying of students in Medan City. The research method used is a descriptive method with a quantitative approach. This descriptive method involves collecting data to test hypotheses or answer questions about people's opinions on an issue or topic. The population in this study were 6th semester students from 8 universities in Medan City totaling 3700 students, the sampling technique used a quota sample with sample determination using the Slovin formula which amounted to 361 students who were sampled in this study. In this study, the authors used Partial Least Square (PLS) data analysis techniques. PLS is a statistical data analysis method that analyzes independent variables (exogenous) and dependent variables (endogenous) simultaneously. The results showed that directly Fintech payment has a positive and significant effect on impulsive buying on students in Medan City with a tcount> ttable value of 2.312 > 1.98 and a pvalue of 0.021 < 0.05. Directly Financial literacy has no positive and insignificant effect on impulsive buying on students in Medan City with a tcount > ttable value of 1.601 < 1.98 and a pvalue of 0.055 > 0.05. Directly Fintech Payment and Financial literacy have a positive and significant effect on Impulsive buying on students in Medan City with a tcount> ttable value of 3.048 > 1.98 and a pvalue of 0.008 < 0.05. This research is expected to provide deeper insight into the consumption behavior of students, especially related to the use of fintech payments. By understanding the factors that influence impulsive buying, universities and educational institutions can design more effective educational programs to improve financial literacy among students
The Effect of Internal Audit and Wishtleblowing System on Fraud prevention at PT. PLN (Persero) UP3 Binjai Windi Ayuni, Tyus; Hou, Amin; Razaq, Mhd Restu
Journal of Finance Integration and Business Independence Vol. 1 No. 1 (2024): Journal of Finance Integration and Business Independence
Publisher : YAYASAN BINA BISNIS NUSANTARA MEDAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64276/jofibi.v1i1.10

Abstract

This study aims to analyze the effect of internal audit and whistleblowing system on fraud prevention in PT. PLN (Persero) UP3 Binjai. Fraud is a serious problem that can harm a company financially and reputationally. The method used in this study is a quantitative approach with data collection through questionnaires distributed to employees at PT. PLN (Persero) UP3 Binjai. Data analysis was performed using multiple linear regression to test the hypothesis.The results showed that internal audits have a positive and significant effect on fraud prevention, which means that the better the implementation of internal audits, the lower the likelihood of fraud. In addition, the whistleblowing system is also proven to contribute to fraud prevention by providing a channel for employees to report fraudulent actions without fear of retaliation. The study concluded that the combination of an effective internal audit and a good whistleblowing system can significantly reduce the risk of fraud in the company
The Impact of Digital Accounting Literacy and Learning Resilience on Accounting Knowledge Among Accounting Students at IT&B Campus, Medan Adi Harianto; Hou, Amin; Mega Sanjaya; Ratih Amelia; Chaniago, Sabaruddin
Journal of Finance Integration and Business Independence Vol. 1 No. 1 (2024): Journal of Finance Integration and Business Independence
Publisher : YAYASAN BINA BISNIS NUSANTARA MEDAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64276/jofibi.v1i1.11

Abstract

This study seeks to examine the impact of accounting digital literacy and learning resilience on the accounting knowledge of students at the Medan IT&B Campus. In the digital age, proficiency in technology and adaptability in a demanding learning environment are crucial elements for enhancing accounting learning results. This research employs a quantitative methodology via a survey technique. Data was gathered through the distribution of structured questionnaires to students enrolled in the Accounting program at the Medan IT&B Campus. The research sample comprised 75 students chosen by the proportional stratified random selection technique. The data analysis method included multiple linear regression utilizing Smart PLS software. The findings indicated that digital literacy in accounting positively and significantly influences students' accounting knowledge. This underscores that proficiency in digital technologies enhances the comprehension of accounting principles. Moreover, cultivating resilience substantially enhances students' accounting knowledge, underscoring the significance of tenacity and the capacity to surmount challenges throughout the educational journey. Both variables concurrently exert a significant impact on elucidating the level of accounting knowledge among students at the Medan IT&B Campus. This study offers a pragmatic contribution to educational institutions in formulating learning techniques that incorporate digital literacy and enhance students' learning resilience. The practical consequences encompass curriculum refinement, augmentation of technological facilities, and the formulation of technology-driven pedagogical approaches to cultivate exceptional accounting graduates equipped to confront difficulties in the digital age
Behavioral and Knowledge-Based Determinants of Tax Compliance: A Study on SMEs in North Medan, Indonesia Adi Harianto; Fali, Ibrahim Mallam; Ahmad Rivai; Tyus Windi Ayuni; Rafida Khairani
Journal of Finance Integration and Business Independence Vol. 1 No. 2 (2025): Journal of Finance Integration and Business Independence
Publisher : YAYASAN BINA BISNIS NUSANTARA MEDAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64276/jofibi.v1i2.36

Abstract

This study examines the impact of accounting knowledge and taxpayer attitudes on tax compliance among Small and Medium Enterprises (SMEs) in North Medan. Using a quantitative approach, data were collected through surveys distributed to SME owners and managers who are directly involved in financial decision-making. The study found that both accounting knowledge and positive taxpayer attitudes significantly influence tax compliance. Accounting knowledge enables business owners to understand tax obligations and manage financial records accurately, leading to improved compliance. Meanwhile, taxpayer attitudes, such as the perception of fairness and trust in the tax system, also play a crucial role in determining the level of compliance. The results suggest that enhancing accounting education and fostering positive attitudes toward taxation could improve tax compliance in the SME sector. This research provides valuable insights for policymakers and tax authorities aiming to promote compliance through targeted educational programs and awareness campaigns.
Empowering Generation Z: The Influence of Self-Efficacy and Digital Financial Inclusion on Financial Behavior in the Digital Era Chaniago, Sabaruddin; Nurul Syafiqah Azman; Ahmad Fadli; Deva Djohan; Widy Hastuty
Journal of Finance Integration and Business Independence Vol. 1 No. 2 (2025): Journal of Finance Integration and Business Independence
Publisher : YAYASAN BINA BISNIS NUSANTARA MEDAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64276/jofibi.v1i2.37

Abstract

Effective Financial Self-Efficacy (EFSE) and Digital Financial Inclusion (DFI) significantly impact financial behavior, particularly among younger generations like Generation Z, who are increasingly familiar with digital financial services. This research seeks to examine the impact of EFSE on financial behavior (FB) using DFI within Generation Z in Medan City. A quantitative methodology was employed to gather data via an online survey of 147 Generation Z respondents who regularly utilize digital financial platforms, including digital wallets, mobile banking, and fintech loans. The Partial Least Squares–Structural Equation Modeling (PLS-SEM) method was used to examine the relationship between the proposed variables and analyze the data. The findings indicate that EFSE exerts a positive and significant impact on FB, with DFI serving as a mediator that enhances the influence of EFSE on financial behavior. These results indicate that Generation Z individuals with elevated financial self-efficacy are more judicious in their financial decision-making, particularly when facilitated by access to digital financial services. This study enhances the behavioral finance literature by emphasizing the essential roles of EFSE and DFI in cultivating sound financial practices among youth in the digital era. The findings indicate the necessity to create extensive digital and financial literacy initiatives to enhance self-efficacy and the use of digital financial services within Generation Z
Evaluation of The Implementation of The Daily Financial E-Report System at The Shopee Express Shipping Office Nining Susanti; Mahyudin; Minasari Nasution
Journal of Finance Integration and Business Independence Vol. 1 No. 2 (2025): Journal of Finance Integration and Business Independence
Publisher : YAYASAN BINA BISNIS NUSANTARA MEDAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64276/jofibi.v1i2.42

Abstract

This research arises from the growing need for a fast, accurate, and adaptive financial reporting system in line with the rapid digital transformation occurring in the expedition service industry. As a logistics provider, Shopee Express requires an information system capable of enhancing operational efficiency and strengthening accountability. This study focuses on evaluating the implementation of a daily e-financial reporting system at the Shopee Express operational unit in Bandar Perdagangan to determine its effectiveness and the challenges faced during its adoption. A qualitative-descriptive case study method was used, with data collected through triangulation, including user interviews, direct observation of reporting procedures, and documentation review. Analysis employed the PIECES framework (Performance, Information, Economy, Control, Efficiency, Service) to identify both strengths and system limitations. Findings show that the daily e-financial reporting system has significantly improved reporting speed, data accuracy, and internal control mechanisms. However, some issues remain, such as inadequate user training and limited system integration, which may hinder further optimization. Overall, users expressed positive acceptance due to the system’s ease of use, intuitive interface, and reliable information output. This study concludes that the daily e-financial reporting system is an essential asset that supports Shopee Express’s operational performance. Recommendations include enhancing training programs and adopting scalable cloud-based technologies
Assessing the Efficiency of Village Fund Expenditures in Infrastructure Projects: A Public Sector Financial Accounting Approach Loly, Loly; Septa Diana Nabella; Erina Alimin; Affendy Abu Hassim; Cici Handayani
Journal of Finance Integration and Business Independence Vol. 1 No. 2 (2025): Journal of Finance Integration and Business Independence
Publisher : YAYASAN BINA BISNIS NUSANTARA MEDAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64276/jofibi.v1i2.43

Abstract

This study investigates the efficiency of Village Fund expenditures in infrastructure projects within Kutambaru Subdistrict, Langkat Regency, and identifies which villages demonstrate efficient or inefficient budget utilization. The analysis is based on secondary data, including Village Budget (APBDes), Budget Plans (RAB), budget realization reports, and accountability reports from eight villages. Efficiency is measured using four public sector accounting indicators: budget-realization ratio, cost-to-physical-output ratio, cost variance (CV), and value for money (VfM). Findings reveal varying levels of efficiency across villages. Kaperas, Namotogan, and Rampal are categorized as the most efficient, characterized by low cost per meter, positive cost variance, and high VfM scores. In contrast, Kuta Gajah and Sulkam are deemed inefficient due to cost overruns (negative CV), high cost per meter, and low infrastructure utility. These inefficiencies are primarily attributed to weaknesses in budget planning (RAB), inaccurate volume estimations, uneconomical material procurement, and suboptimal technical supervision. The study highlights the importance of comprehensive financial performance evaluation at the village level using a value for money approach to ensure that Village Funds yield economic, efficient, and effective development outcomes. The findings are expected to serve as a reference for village and regional governments in improving infrastructure budget governance.
Integrated Liquidity and Risk Management Strategy as a Driver of Bank Efficiency: A SEM-PLS Study on BRI Amelia, Ratih; Amin Hou; Muhammad Fathoni; Dini Vientiany
Journal of Finance Integration and Business Independence Vol. 1 No. 2 (2025): Journal of Finance Integration and Business Independence
Publisher : YAYASAN BINA BISNIS NUSANTARA MEDAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64276/jofibi.v1i2.44

Abstract

This study seeks to examine the impact of bank liquidity on bank efficiency, utilizing risk management quality as a mediating variable at Bank Rakyat Indonesia in 2024. The study challenge arises from the significance of liquidity stability and efficient risk management in enhancing banking operating efficiency, particularly at BRI, which operates on a CASA-based funding model and possesses the largest credit portfolio in Indonesia. This research employs a quantitative methodology with an explanatory framework, utilizing secondary data derived from BRI's 2024 financial statements and evaluated through Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings indicate that bank liquidity exerts a positive and significant influence on both risk management quality and bank efficiency, whereas risk management quality positively and significantly impacts efficiency. Also, RMQ has been shown to partially mediate the influence of liquidity on efficiency. These results show that good risk management and high liquidity are two important things that can help BRI's operations run more smoothly and make more money. This study suggests that integrated liquidity enhancement and risk management methods must be perpetually fortified to sustain bank performance and competitiveness in the evolving financial sector

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