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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 22 Documents
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THE EFFECT OF TAX AVOIDANCE, TAX PROCEDURE AWARENESS, TAX SOCIALIZATION AND TAX MODERNIZATION ON TAXPAYER COMPLIANCE AT THE MEDAN PRIMARY TAX SERVICE OFFICE Galeh Sari; Alice Paulina Purba
Journal of Financial Management & Accounting Vol. 1 No. 2 (2024): SEPTEMBER - FEBRUARY, 2024
Publisher : PT. MITRA ANGKASA INFORMATIKA

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Abstract

Taxpayer's obedience is influenced by several factors such as, tax evasion, tax procedure's awareness, tax socialization and tax modernization. Tax procedure's awareness is a condition where the taxpayer understands and comprehends the meaning, function and the purpose of tax payments to the country. The purpose of this research is to verify the influences of tax evasion, tax procedure's awareness, tax socialization and tax modernization towards the taxpayer's obedience in tax service office (tax office) Pratama Medan. The methodology used in this research is a quantitative approach with questionnaire method such as distributing a list of questionsnaire. Variable is measured by Likert scale. The population in this research is all taxpayers in tax service office/tax office Prata Medan whose sum is 85,180 taxpayers with 118 samples. The results of this research show that tax evasion, tax procedure's awareness and tax socialization are not working for taxpayer's obedience, but tax modernization is partially and significantly influenced towards the taxpayer's obedience. The result of simultaneous research shows that tax evasion, tax procedure's awareness, tax socialization and tax modernization are influenced positively and significantly for taxpayer's obedience. Key Words Tax Evasion, Tax Procedure's awareness, Tax Socialization, Tax Modernization and Obedience
THE EFFECT OF FINANCIAL COMPENSATION AND ORGANIZATIONAL COMMITMENT ON EMPLOYEE WORK DISCIPLINE PT DIALOGUE GARMINDO UTAMA MEDAN Yusuf Taufik; Wie Shi Wudjud
Journal of Financial Management & Accounting Vol. 1 No. 2 (2024): SEPTEMBER - FEBRUARY, 2024
Publisher : PT. MITRA ANGKASA INFORMATIKA

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Abstract

Dialogue Garmindo Utama is a distribution company and distributor engaged in textiles and garments with marketing targets throughout Indonesia. Products sold by PT. Dialogue Garmindo Utama is in the form of baby equipment such as sling bags, pillows, baby bags, mattresses, aprons, blankets, milk bottles, mommy bags, etc. and also sells household supplies such as doormats, napkins, tablecloths and others. The method used in this research is quantitative analysis method. The population in this study was 60 people. The types of data used in this study are primary data and secondary data. This data was collected through interviews and questionnaires. This study uses saturated sampling by taking all population numbers as samples to be tested using SPSS. The scale used to measure variables is using the Likert scale. The data analysis technique used is multiple linear regression. Based on the results of testing financial compensation and organizational commitment influences the work discipline of employees of PT. Main Garmindo Dialogue. Partial test results, the results of this study state that financial compensation has a significant effect on the work discipline of employees of PT. Dialogue Garmindo Utama rather than organizational commitment Keywords: Financial Compensation, Organizational Commitment, Work Discipline
THE INFLUENCE OF BRAND LOYALTY AND SERVICE QUALITY ON CONSUMER PURCHASE DECISIONS Aidil Putra; Budianto
Journal of Financial Management & Accounting Vol. 1 No. 2 (2024): SEPTEMBER - FEBRUARY, 2024
Publisher : PT. MITRA ANGKASA INFORMATIKA

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Abstract

Brand loyalty (brand loyalty) is when consumers ask for a brand and will look anywhere to get the brand. Service quality is the superiority of a service that can only be assessed by customers. Purchasing decisions are a decision-making process in which consumers must first solve problems. This study uses multiple linear regression analysis methods to determine the relationship of each independent variable to the dependent variable. The population in this study were: all customers who have a policy age of more than 5 years, totaling 67 customers. The study used saturated samples so that the number of samples in this study was 67 respondents. The results of the simultaneous hypothesis test showed that Brand Loyalty and Service Quality had a significant effect on Purchasing Decisions. Partially, each Brand Loyalty and service quality had a significant effect on Purchasing Decisions. Keywords: Brand Loyalty, Service Quality, Purchase Decision
THE EFFECT OF CAREER DEVELOPMENT AND INCENTIVES ON EMPLOYEE WORK LOYALTY Juwita Magdalena Sitanggang; Immanuel Edy Suranta Sebayang; Hidayat Nasution
Journal of Financial Management & Accounting Vol. 1 No. 2 (2024): SEPTEMBER - FEBRUARY, 2024
Publisher : PT. MITRA ANGKASA INFORMATIKA

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Abstract

Loyalty is an attitude that shows employee loyalty and is an ongoing process of how an organization member expresses their attention to the success and goodness of the organization. If a person's loyalty is high then his performance will be better. Many factors affect employee work loyalty including career development and providing incentives. This study is to determine the effect of career development and incentives for employee loyalty both partially and simultaneously. Based on the research objectives, this type of research can be divided into quantitative and qualitative research types. The object of this research is the employees of PT. Aneka Karya Duta Medan, amounting to 65 people. The sampling technique uses a saturated sampling technique which means the population is the same as the sample. The data analysis technique used is multiple regression analysis. The results showed partially and simultaneously career development and the provision of incentives had an effect on employee work loyalty at PT. Various Works of Medan Ambassadors. The company is advised to promote employees, be fair to every employee, allow employees to take part in training to improve their careers, give bonuses to employees who excel, give commissions to employees who successfully achieve the set targets, give profit share every year if the company manages to achieve the set sales targets, give awards for the achievements achieved by employees and give praise for the achievements given by employees to the company. Keywords : Career Development, Giving Incentives and Work Loyalty
THE INFLUENCE OF OCCUPATIONAL SAFETY & HEALTH AND WORK SUPERVISION ON EMPLOYEE WORK PERFORMANCE Rudyanto Simanjuntak; Vanessa Vicario
Journal of Financial Management & Accounting Vol. 1 No. 2 (2024): SEPTEMBER - FEBRUARY, 2024
Publisher : PT. MITRA ANGKASA INFORMATIKA

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Abstract

The progress of the company can be seen from the achievements given by employees because the achievements are the result of what employees produce whether in accordance with or not with company expectations. But the ability to excel in each employee is different because it is caused by individual abilities, jobs provided and facilities provided by the company. The method used in this research is quantitative descriptive. The population and sample of this study were all employeesof , amounting to 38 people. Questionnaire processing is measured with a Likert scale. The model of data analysis used to answer hypotheses is multiple regression. The results showed that partially and simultaneously the Occupational Safety & Health (K3) and work supervision variables had a significant effect on the employee work performanceof . The magnitude of the influence of the independent variables in explaining the variation of the dependent variable is 54.7% the remaining 45.3% is influenced by other variables besides the variables in this study such as: incentives, leadership, organizational commitment, motivation and other variables Keywords: Occupational Safety & Health (K3), Work Supervision, Employee Work Performance.
THE EFFECT OF WORK PERFORMANCE AND JOB PROMOTION ON EMPLOYEE WORK SPIRIT (CASE STUDY OF PT. INTERNUSA TRIBUANA CITRA MULTI FINANCE) Ika Kartika; Vanessa Vicario
Journal of Financial Management & Accounting Vol. 1 No. 2 (2024): SEPTEMBER - FEBRUARY, 2024
Publisher : PT. MITRA ANGKASA INFORMATIKA

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Abstract

Internusa Tribuana Citra Multifinance is a national scale company engaged in consumer finance. Declining employee performance can be seen from a lot of work that was not completed on time and the existence of work results that was blamed for resulting in the employer being disappointed and the work results of employees did not meet the standards of both quality and quantity of work. Job promotions are often ignored by superiors and decision-making for promotions of employees is less in reference to work evaluation. Decreased employee morale. The purpose of this study was to determine and analyze the effect of work performance and job promotions on employee morale at PT. Internusa Tribuana Citra Multifinance Regional Branch II. The population of this research is 40 employees of PT. Internusa Tribuana Citra Multifinance Regional Branch II. The sampling technique is done saturated sampling. The sample of this study also amounted to 40 employees of PT. Internusa Tribuana Citra Multifinance Regional Branch II. Data collection techniques used were: questionnaire, interview, document study and literature study. Analysis of the data used in this study is multiple linear regression analysis. The results showed that Job Performance and Job Promotion have simultaneous and partial effect on the morale of the employees of PT. Internusa Tribuana Citra Multifinance Regional Branch II. Keywords: Job Performance, Job Promotion and Work Spirit.
THE EFFECT OF BRAND TRUST AND CONSUMER SATISFACTION ON BRAND LOYALTY Edy Terdjo; Leoni Ginting
Journal of Financial Management & Accounting Vol. 1 No. 2 (2024): SEPTEMBER - FEBRUARY, 2024
Publisher : PT. MITRA ANGKASA INFORMATIKA

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Abstract

Loyal consumers are assets that are meaningful to the company, because in addition to consuming continuously they will also help to market the product to others, and as we know that marketing word of mouth (the word of mouth) is: the most effective and efficient marketing method. High consumer loyalty will certainly require a long time and a good strategy. The factors that will shape loyalty are brand trust and customer satisfaction. This study is to determine the effect of Brand Trust and Consumer Satisfaction on Brand Loyalty at both partially and simultaneously. This type of research is a quantitative descriptive method. The object of research in this study is the customer of a total of 150 people. The sampling technique uses the Slovin formula which produces a sample of 109 people, the data analysis technique used is multiple regression analysis, t-test, F-test, and coefficient of determination test. The results showed that partially and simultaneously brand trust and customer satisfaction affected their loyalty. Companies are advised to increase brand loyalty by increasing brand trust by approaching consumers and creating motorcycles with more interesting features and variations. In terms of customer satisfaction, companies are advised to open a suggestion box about customer satisfaction with Yamaha motorcycles. Companies are also advised to increase consumer confidence and safety in riding Yamaha motorbikes, overcome complaints related to Yamaha motorbikes such as durability and product reliability, improve service and establish good relationships with consumers in order to increase customer satisfaction so that Brand Loyalty increases. Keywords: Brand Trust, Consumer Satisfaction and Brand Loyalty
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

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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

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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

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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.

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