cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Pius Manalu
Contact Email
piusdeski45@gmail.com
Phone
+628887980435
Journal Mail Official
piusdeski45@gmail.com
Editorial Address
https://journal.trasaka.com/index.php/JoFIMA/issue/view/25
Location
Unknown,
Unknown
INDONESIA
Journal of Financial Management & Accounting
Published by PT. MITRA ANGKASA INFORMATIKA
ISSN : 30627478     EISSN : -     DOI : -
Core Subject : Economy, Humanities, Science,
Humanities Economics, Econometrics & Finance Library & Information Science
Journal of Financial Management & Accounting, published by the Trasaka Institute, Medan, Indonesia was first published on Maret, 2024 with an online number ISSN 3062-7478. (Pusat Data Dan Dokumentasi Ilmiah Lembaga Ilmu Pengetahuan Indonesia) which is an open access journal that can be used as a media interaction for all scholars in various economic and business, Accounting, economic development study and research. The subject includes textual studies and field work with various perspectives economic and business. The journal works for Scholars, researchers, lecturers, as well as professors from various institutions and affiliates in the world. This journal is indexed by Google Scholar. Economic: Journal Economic and Business will be published four times annually, March, July, November (3 issues/year).The journal serves as a forum for economic and business, Accounting, economic development study and research, Information Technology and educational research in Indonesia and other parts of the world in a local and challenging global context, supporting focused studies of specific themes and interdisciplinary studies. Economic: Journal Economic and Business has been a diffusion media and exchange of ideas and research findings so that many researchers, writers, and readers of the various learning traditions have interacted scientifically.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 2 No. 1: MARCH - AUGUST, 2025" : 5 Documents clear
THE EFFECT OF RETURN ON ASSET AND CURRENT RATIO ON DIVIDEND PAYOUT RATIO WITH FIRM SIZE AS A MODERATING VARIABLE IN CONSTRUCTION AND BUILDING SUB-SECTOR SERVICE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Farina Jessen Yap; Elidawati; Pius Deski Manalu
Journal of Financial Management & Accounting Vol. 2 No. 1: MARCH - AUGUST, 2025
Publisher : PT. MITRA ANGKASA INFORMATIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The rise of investment in the present has become the interest of the people of Indonesia. The number of Indonesian capital market investors reached 1.9 million while for stock investors it had reached 952,000. This shows that there is high interest of the Indonesian people in saving and investing in shares. This study aims to determine whether there is an influence of financial ratios that will be examined against the Dividend Payout Ratio. The population in this study were 17 companies with a main sample of 8 companies and the length of the study was 4 years. The data analysis technique used is Moderated Regression Analysis because there is a moderating variable in this study. The results showed that Return On Assets had a significant and negative effect on Dividend Payout Ratio. Current Ratio does not affect the Dividend Payout Ratio. There is a simultaneous effect between Return On Assets and Current Ratio on Dividend Payout Ratio. Firm Size which is a moderating variable can only act as an independent variable. Keywords: Return On Assets, Current Ratio, Dividend Payout Ratio, Firm Size
SWOT-BASED MARKETING STRATEGY FORMULATION TO IMPROVE MICRO-ENTERPRISE COMPETITIVENESS Aidil Purta; Sjukun; Pius Deski Manalu
Journal of Financial Management & Accounting Vol. 2 No. 1: MARCH - AUGUST, 2025
Publisher : PT. MITRA ANGKASA INFORMATIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Micro-enterprises play a vital role in supporting the national economy, especially in creating jobs and driving the local economy. However, amidst the increasingly dynamic market competition, many micro-entrepreneurs have difficulty increasing their competitiveness, especially in terms of marketing. This study aims to formulate a relevant and applicable marketing strategy for micro-entrepreneurs, using a SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis approach. The research method used is descriptive qualitative with a case study of culinary entrepreneurs in City X. Data were collected through direct observation, in-depth interviews, and documentation of business activities. The results of the study indicate that a SWOT-based strategy—which includes the SO, ST, WO, and WT approaches—can help entrepreneurs design more targeted, innovative, and adaptive marketing steps to existing challenges. Recommended strategies include marketing digitalization, improving product quality, and collaborating with communities and other entrepreneurs. This approach not only strengthens the position of micro-enterprises in competition but also provides new hope for the sustainability and growth of their businesses in the future. Keywords:marketing strategy, SWOT, competitiveness, micro business, UMKM
THE EFFECT OF WORK MOTIVATION AND ORGANIZATIONAL CULTURE ON ORGANIZATIONAL COMMITMENT Leoni Ginting; Galeh Sari
Journal of Financial Management & Accounting Vol. 2 No. 1: MARCH - AUGUST, 2025
Publisher : PT. MITRA ANGKASA INFORMATIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The company requires mutual commitment between the organization and employees so that they can jointly realize the company's goals and desires. Good employee management will certainly foster good organizational commitment of employees as well. The method used in this research is quantitative descriptive. The population and sample of this study were all employees, amounting to 75 people. Questionnaire processing is measured with a Likert scale. The data analysis model used to answer hypotheses is multiple linear regression analysis. The results showed that partially and simultaneously work motivation and organizational culture had a positive and significant effect on organizational commitment. The most dominant variable influencing organizational commitment is work motivation. Keywords: Work Motivation, Organizational Culture, Organizational Commitment.
THE ROLE OF CITIZENSHIP EDUCATION IN FORMING ACCOUNTANTS WITH INTEGRITY IN THE DIGITAL ERA Rudyanto Simanjuntak; Pius Deski Manalu
Journal of Financial Management & Accounting Vol. 2 No. 1: MARCH - AUGUST, 2025
Publisher : PT. MITRA ANGKASA INFORMATIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract The digital era brings new challenges to the world of accounting, particularly regarding integrity and professional ethics. Rapid technological developments, such as the automation of financial reporting, the use of cloud-based accounting software, and data analytics, require accountants to be not only technically proficient but also to possess a solid moral foundation. Amidst these digital conveniences, the potential for ethical deviations, data manipulation, and weak accountability has also emerged, a serious concern. In this context, Civics Education (PKn) plays a strategic role in shaping national character and values, which are relevant in producing accountants who are not only competent but also possess high integrity. This study aims to analyze the contribution of Civics courses in shaping the ethical and moral awareness of accounting students in the digital era. Values such as honesty, responsibility, social awareness, and discipline instilled in Civics are key assets in building a culture of professional ethics among students. The research employed a descriptive qualitative method, with data collection techniques including interviews and questionnaires with accounting students from several universities. The research results show that the explicit and implicit integration of civics values into the learning process can increase students' ethical awareness in implementing digital accounting practices. Students with a good understanding of national values show a higher tendency to be honest, accountable, and professional. Therefore, civics needs to be continuously developed as a foundation for accounting students' professional character, both through curriculum strengthening and collaborative approaches across subjects. It is hoped that this collaboration will produce accounting graduates who are not only adaptive to technological developments but also possess strong character and moral responsibility. Keywords: Civic Education, Integrity, Accounting, Digital Era, Professional Ethics
DESIGN OF A WEB-BASED INFORMATION SYSTEM FOR THE INDONESIAN METHODIST CHURCH ANTIOCH TEBING TINGGI Dea Elisabet Indriani Siahaan; Roni Jhonson Simamora; Gortap Lumbantoruan
Journal of Financial Management & Accounting Vol. 2 No. 1: MARCH - AUGUST, 2025
Publisher : PT. MITRA ANGKASA INFORMATIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Advances in information technology have a significant impact on various aspects of life, including the religious sphere. The Antioch Methodist Church of Indonesia still faces challenges in congregation data collection and information delivery due to its lack of an adequate information system. To address this issue, a website-based information system was developed that church administrators can use to manage congregation data and deliver information more effectively. This system helps speed up work processes, minimize errors, and improve the quality of service to the congregation and the general public. Furthermore, the system is designed to be easy to use and accessible at any time, thus supporting a more modern, transparent, and responsive church ministry to the congregation's needs. Keywords: system, information, information system, congregational data.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol. 2 No. 1: MARCH - AUGUST, 2025 Vol. 1 No. 2 (2024): SEPTEMBER - FEBRUARY, 2024 Vol. 1 No. 1 (2024): MARCH - AUGUST 2024