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Fangky A. Sorongan
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Journal of Business, Finance, and Banking
Published by Institut Keuangan-Perbankan dan Informatika Asia Perbanas
ISSN : -     EISSN : 31097103     DOI : https://doi.org/10.56174/jbfb.v1i1
Core Subject : Economy, Science, Education, Social,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other
The Journal of Business, Finance, and Banking (JBFB) is a scientific journal published by the Perbanas Institute in collaboration with the Indonesian Chamber of Commerce and Industry (KADIN). JBFB is dedicated to providing a platform for academics and practitioners to publish their quantitative and qualitative research findings in the fields of economics, business, finance, and banking. The journal is published biannually in July and January. The journal’s editors welcome empirical research articles and scholarly reviews. JBFB prioritizes the consistency and quality of scholarly work to advance knowledge and practice in economics, business, finance, and banking.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
 1 
Big Data-Based News Analysis as Input for Special Allocation Fund Policy Management Planning Pambudi, Andi Setyo
Journal of Business, Finance, and Banking Vol. 1 No. 1 (2025): Journal of Business, Finance, and Banking (JBFB)
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jbfb.v1i1.963

Abstract

In the modern era, development planning has significantly developed, marked by the emergence of Big Data as an information base for formulating policies. The use of Big Data was increasingly massive during the early days of the COVID-19 pandemic until now because it is considered more effective and efficient in terms of time, cost, and security amidst limited human-physical interaction. Monitoring the implementation of development funded by the Special Allocation Fund (SAF), which has so far been monitored through field visits, has turned into media-based monitoring within the scope of big data. The research aims to present information on public attention, top issues/problems, areas often appearing in media exposure, and top persons related to implementing Physical SAF Assignments, especially on the Thematic of Sustainable Economic Infrastructure Provision (SEIP). The method used in this research is a literature review method with an emphasis on collecting data information through the Intelligence Media Analytics (IMA) system. The approach used is a descriptive qualitative approach, which gives a detailed description of specific individuals or groups about the circumstances that occur. The analysis results show that the issue of refocusing the budget during a pandemic and adjusting the implementation methodology dominates the news about the SEIP thematic SAF. The Province of Bali, the Ministry of Education and Culture, and Nadiem Makarim emerged as the regions that received the most media exposure from the perspective of regions, agencies, and figures.
The Influence of the Philosophy of Freedom on Accounting Graduates' Career Decisions Hasan Ashari; Trinandari Prasetyo Nugrahanti; Nur Aisyah Kustiani
Journal of Business, Finance, and Banking Vol. 1 No. 1 (2025): Journal of Business, Finance, and Banking (JBFB)
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jbfb.v1i1.964

Abstract

This study analyzes the influence of the philosophy of freedom on accounting students' career decisions after graduation and work. The purpose of the study is to explore the concept of freedom in philosophy and its application in career choices. The research method used is a quantitative method by sending a survey through snowball sampling involving 409 accounting graduate professionals. The results of the study indicate that although personal freedom is important, many accounting graduates are forced to choose a career based on external factors such as a good work environment, good compensation, and other external factors, compared to interests and idealism when attending high school. This study provides theoretical contributions on freedom in the context of the accounting profession and practical implications for the development of accounting education curriculum that pays more attention to the ethical dimensions and freedom in career decision making.
Strategic Approaches to Monetization and Longevity in Indonesia’s Digital Startup Ecosystem: The Mediating Role of Business Model Agility Sovania, Erina
Journal of Business, Finance, and Banking Vol. 1 No. 1 (2025): Journal of Business, Finance, and Banking (JBFB)
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jbfb.v1i1.965

Abstract

The failure of many digital startups in Indonesia, despite having promising ideas and early funding, has raised critical concerns about long-term sustainability and the ability to generate consistent revenue. This study investigates the strategic approaches to monetization and their influence on startup longevity, emphasizing the mediating role of business model agility. Using a quantitative approach, data were collected from 125 digital startups across Indonesia through structured questionnaires. The research employed Structural Equation Modeling (SEM) with SmartPLS to analyze the relationships among variables. The findings reveal that strategic monetization approach has a significant positive effect on both business model agility and startup longevity. Furthermore, business model agility also significantly influences startup longevity and mediates the relationship between monetization strategies and sustainability outcomes. These results underscore the importance of not only selecting the right monetization model but also maintaining flexibility and adaptability within the business model to achieve long-term viability. This study provides strategic insights for startup founders and ecosystem stakeholders to build more resilient and revenue-generating digital businesses.
Digital Resilience and Financial Stability: Rethinking the Strategic Role of FinTech, AI, and CBDC in Indonesia and Emerging Economies Prihandini, Wiwiek; Safaria, Siti
Journal of Business, Finance, and Banking Vol. 1 No. 1 (2025): Journal of Business, Finance, and Banking (JBFB)
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jbfb.v1i1.970

Abstract

In the era of accelerating digital transformation, financial systems in emerging economies face a dual challenge: harnessing the potential of innovation while safeguarding systemic stability. This paper examines the strategic role of Financial Technology (FinTech), Artificial Intelligence (AI), and Central Bank Digital Currency (CBDC) in enhancing financial resilience and ensuring macroprudential stability, with a particular focus on Indonesia as a leading example of digital financial integration in the Global South. Drawing on comparative policy analysis, global regulatory trends, and Indonesia's policy innovations—such as the Quick Response Code Indonesian Standard (QRIS), Bank Indonesia’s Garuda Project, and the Financial Services Authority’s (OJK) regulatory sandbox—this study proposes an integrative framework that links digital innovation with governance architecture and institutional readiness. The findings reveal that while FinTech accelerates inclusion, AI enhances predictive supervision, and CBDCs improve monetary control, their effectiveness depends on adaptive regulation, cross-sectoral coordination, and data governance. The paper also highlights the risks of regulatory fragmentation, algorithmic bias, and digital inequality if innovations outpace institutional preparedness. In response, the study outlines policy recommendations centered on principle-based supervision, digital financial resilience strategies, and ethical frameworks for AI and CBDC. Theoretically, this research contributes to the evolving discourse on digital-era macroprudential governance; practically, it offers a roadmap for policymakers to build robust, inclusive, and sovereign financial ecosystems.
Financial Transparency at Stake: Unraveling the Determinants of Audit Delay Sorongan, Fangky Antoneus; Pardede, Tiolina Evi; Silitonga, Niko
Journal of Business, Finance, and Banking Vol. 1 No. 1 (2025): Journal of Business, Finance, and Banking (JBFB)
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jbfb.v1i1.972

Abstract

The timely dissemination of financial information stands as a cornerstone of transparency and efficiency in modern capital markets. Audit delay, broadly defined as the interval between the financial year-end and the date of issuance of the auditor's report, represents a critical metric of reporting timeliness. The duration of this delay is directly correlated with the time auditors spend on fieldwork, implying that lengthier audit engagements result in extended reporting lags. Consequently, undue delays can significantly diminish the utility of such information for decision-making purposes. This research aims to meticulously re-examine the influence of company size, profitability, solvency, and audit opinion on audit delay within the Indonesian manufacturing sector for the period spanning 2020 to 2024. Using a quantitative method with a secondary approach, the sample was selected using a purposive sampling method, and the data was processed using Eviews and SPSS for multiple linear regression analysis. The results indicate that company size, profitability (ROA), and solvency (DER) have a significant partial effect on audit delay, while audit opinion has no significant partial effect on audit delay. The research model passed the classical assumption test, meeting the assumption of normality and showing no signs of heteroscedasticity, multicollinearity, or autocorrelation. The adjusted R-squared value is 0.237, or 23.7%, indicating that 23.7% of the effect of audit delay can be explained by the variables of company size, solvency, profitability, and auditor opinion, while 76.3% can be explained by other causal factors not included in this study.
Waqf in Johor: A Systematic Literature Review of Governance, Legal Framework, Economic Sustainability, and Development Baharudin, Mohammad Hidir; Mohd Yusoff, Rahmawati
Journal of Business, Finance, and Banking Vol. 1 No. 1 (2025): Journal of Business, Finance, and Banking (JBFB)
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jbfb.v1i1.973

Abstract

Background: Waqf has significantly supported Malaysian society, including Johor, primarily contributing to religious, educational, and social institutions. Recently, increased attention has been paid to innovations and challenges within Johor’s waqf sector. Purpose: This review examines waqf research in Johor over the past decade, focusing on governance, legal frameworks, economic sustainability, historical background, development, and recent advancements in waqf. Methodology: Keywords related to waqf and Johor were employed to examine numerous academic journals, conference proceedings, policy papers, and reputable reports from 2013 to 2025. Ongoing studies examining waqf in Johor or utilising Johor as a case study were included, while works covering the subject broadly without specific reference to Johor were excluded. Relevant sources were thematically analysed. Key Findings: Waqf affairs in Johor reflect the conservative designs of the State Islamic Religious Council (SIRC) alongside the bold strategies of corporate waqf. Current waqf laws in Johor derive from state regulations, although certain areas remain questionable and require updates. Johor has made significant economic strides by implementing innovative management of trust assets, issuing waqf shares, and garnering substantial public donations for waqf purposes. Nevertheless, issues like underdeveloped assets, insufficient resources, and data challenges persist. Implications: In conclusion, while Johor is viewed as a model for waqf, it faces various challenges related to laws and operations, similar to those faced by many other states. Enhancing governance, modernising the legal framework, improving effective management, and fostering public awareness are critical for maximising the impact of waqf in Johor. Conclusion: Innovations in waqf in Johor illustrate the ability to adapt to changes while maintaining effective oversight. Future research should investigate the long-term social impact of Johor’s waqf activities, with a focus on the necessary steps for legal reforms, training, and effective asset management in waqf.

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