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Contact Name
Adam Mudinillah
Contact Email
adammudinillah@staialhikmahpariangan.ac.id
Phone
+6285379388533
Journal Mail Official
adammudinillah@staialhikmahpariangan.ac.id
Editorial Address
Jorong Kubang Kaciak Dusun Kubang Kaciak, Kelurahan Balai Tangah, Kecamatan Lintau Buo Utara, Kabupaten Tanah Datar, Provinsi Sumatera Barat, Kodepos 27293.
Location
Kab. tanah datar,
Sumatera barat
INDONESIA
Journal Markcount Finance
ISSN : 29870925     EISSN : 29869455     DOI : 10.70177/jmf
Core Subject :
Journal Markcount Finance, established in 2023 by Yayasan Adra Karima Hubbi, has become a leading platform for economic research that connects financial innovation, sustainability, and digital transformation within the evolving economic ecosystem. In 2026, the journal introduced a change in its publication frequency to a bimonthly schedule, publishing issues in February, April, June, August, October, and December. The journal covers a broad spectrum of topics reflecting significant changes in finance, business, and accounting industries in the age of technology-driven economies. Its focus encompasses research on fintech, sustainable finance, digital transformation in accounting and auditing, behavioral economics in capital markets, regulatory technology (RegTech), digital taxation, and Islamic digital finance. Research published in this journal offers insights into technological innovations such as blockchain and AI-driven investment strategies, alongside the regulatory challenges emerging with the rise of digital financial systems. Studies on sustainable finance and ESG investments highlight efforts to tackle climate change and support circular economy practices. Other key topics include behavioral analysis in capital markets, focusing on investor psychology and risk management, as well as the application of technology in auditing and financial decision-making processes. Special attention is also given to the role of regulatory technology in ensuring compliance with regulations in the rapidly evolving digital financial landscape. Overall, Journal Markcount Finance continues to make significant contributions to researchers and policymakers in various countries, presenting relevant and applied research to address the challenges faced by modern financial and economic systems.
Arjuna Subject : -
Articles 102 Documents
Financial Distress Analysis Using Altman Z-Score, Springate and Zmijewski in Retail Companies on the IDX Barnard Jacob; Han Huazheng; Huang Congzhao
Journal Markcount Finance Vol. 1 No. 1 (2023)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55849/jmf.v1i1.53

Abstract

Islamic Social Reporting (ISR) is an index of social accountability disclosure whose indicators refer to Islamic ethical principles. Islamic banking operates by sharia principles. Therefore the disclosure of ISR in Islamic banking must be within the corridors of Islamic theology. This study uses the E-Views software to identify the factors that influence the level of exposure to Islamic Social Reporting (ISR) in Islamic banking in Indonesia. The factors examined in this study are company performance and company size towards Islamic Social Reporting. The results of this study show that financial performance proxied by ROA has no effect on ISR with a calculated T value of 1.338357, and financial performance proxied by NPF has no impact on Islamic Social Reporting with an estimated T value of 1.405019. Company size is a proxy for the Size that affects Islamic Social Reporting, with a T-test result of 3.077773 <2.03693. The results of the F test obtained a value of 0.021230 <0.05, which means that the variables NPF, ROA, and Size together influence the Islamic Social Reporting of Islamic Banks in Indonesia for the 2016-2020 period.
Disclosure of Islamic Social Reporting of Islamic Banks in Indonesia with Analysis of Profitability and Size for 2016-2020 Hussein Adema; Kubota Tariq; Dumaz Carmelo
Journal Markcount Finance Vol. 1 No. 1 (2023)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55849/jmf.v1i1.54

Abstract

Islamic Social Reporting (ISR) is an index of social accountability disclosure whose indicators refer to Islamic ethical principles. Islamic banking operates by Sharia principles. Therefore the disclosure of ISR in Islamic banking must be within the corridors of Islamic theology. This study uses the E-Views software to identify the factors that influence exposure to Islamic Social Reporting (ISR) in Islamic banking in Indonesia. The factors examined in this study are company performance and company size towards Islamic Social Reporting. The results of this study show that financial performance proxied by ROA has no effect on ISR with a calculated T value of 1.338357, and financial performance proxied by NPF has no impact on Islamic Social Reporting with an estimated T value of 1.405019. Company size is a proxy for the Size that affects Islamic Social Reporting, with a T-test result of 3.077773 <2.03693. The results of the F test obtained a value of 0.021230 <0.05, which means that the variables NPF, ROA, and Size together influence the Islamic Social Reporting of Islamic Banks in Indonesia for the 2016-2020 period.
Covid Terror and Government Appeals to Public Interest for Eid in the Village Daniels Hassan; Awada Vera; Arda Visconte
Journal Markcount Finance Vol. 1 No. 1 (2023)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55849/jmf.v1i1.55

Abstract

This research discusses the Covid Terror and the Government's Appeal to Public Animo for Eid Al-Fitr in Villages in 2019-2022. The aim of the study was to find out the interest of the vegetable traders in the village during the Covid-19 outbreak and the Government's appeal to ban crowds and easing it. The research design uses descriptive and associative quantitative methods with observative media, interviews and questionnaires. Questionnaire data sample respondents are summarized, analyzed and tested for validity and reliability. Then tested with statistical tools to obtain the weighted quantity of each variable. The results of the Multiple Linear Regression test, a constant value of 42.969 means that the condition when the variable Y (Animo Going Home for Eid) has not been influenced by the independent variables X1 (Spread of Covid-19) and X2 (Government Circular). The b1X1 value in the equation is 0.91, meaning that the variable X1 (Spread of Covid-19) has a positive effect on the Y variable (Animo Going Home with Eid) has an effect of 0.91 on Variable Y (Animo going home with Eid) meaning that other variables are not included in this study. The b2X2 value of 0.77 means that the X2 variable (Government Circular Letter) has a positive influence on the Y variable (Animo Going Home for Eid), which has an effect of 0.77 on variable Y (Animo for Homecoming with Eid), meaning that other variables are not investigated. The X1 Correlation value (Covid-19 Spread) is 0.182 and the Correlation value of the X2 variable (Government Circular Letter) is 0.189. Thus it can be concluded that there is a very low and one-way correlation level because the two variables have a correlation value between 0.000-0.199 which means that the relationship level is also very low. Coefficient of Determination Test (R2) The coefficient of determination (R Square) is 0.44 or 44 percent, proving that variable Y can only be explained by variables X1 and X2 by 44 percent, and the remaining 56 percent is explained by other variables not examined in the study This.
The Influence of Kaizen Culture and Work Rotation on the Performance of PT. Mitsuba Indonesia Tangerang Nofrita Indah Puspita Sari; Gurnari Courtney; Pafgett Torsten; Haferlach Jaroslaw
Journal Markcount Finance Vol. 1 No. 1 (2023)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55849/jmf.v1i1.56

Abstract

This study evaluates the Influence of kaizen culture and job rotation on employee performance at PT Mitsuba Indonesia Tangerang. The research method used was a survey using a questionnaire as a data collection instrument. The research sample was PT Mitsuba Indonesia Tangerang employees who were randomly selected. The collected data were analyzed using regression analysis. The study results show that the kaizen culture positively and significantly affects employee performance at PT Mitsuba Indonesia Tangerang. In addition, job rotation also has a positive and significant impact on employee performance. Furthermore, the study's results also show that the kaizen culture and work rotation both positively and significantly affect employee performance at PT Mitsuba Indonesia Tangerang. Based on the results of this study, it is suggested that PT Mitsuba Indonesia Tangerang improve the application of a kaizen culture and work rotation as a strategy to improve employee performance.
The Influence of Level of Education, Training and Work Discipline on the Performance of Forestry Officials in Makassar Herman Jelatu; Lucas Maria; Jayshree Martin
Journal Markcount Finance Vol. 1 No. 1 (2023)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55849/jmf.v1i1.67

Abstract

This study aims to determine the effect partially and simultaneously the level of education, training, and work discipline partially affect the performance of employees in the Makassar Forestry Service. To determine the level of education, training, work discipline on the performance of employees in the Makassar Forestry Service. This study uses a quantitative approach. Data analysis techniques in this study used validity tests, reliability tests, multiple linear regression analysis, partial tests, and simultaneous tests. From the results of the validity test, the data shows valid with the R-count greater than the R-table. Based on the multiple linear regression analysis the results of the analysis are: Y = 42.460 + 0.050X1 + 0.830X2 + 0.857X3. It is known that the level of education, training and work discipline has a partial effect on the performance of forestry service employees in Makassar. Where each variable t-count value is greater than t-table, education level (2.362 > 1.699), training (1.974 > 1.699), work discipline (2.232 > 1.699) and simultaneous test scores show f-count greater than f -table (2.986 > 2.96). This means that the level of education, training, and work discipline simultaneously affect the performance of forestry service employees in Makassar.
The Influence of Profability, Transfer Pricing, and Capital Intensity on Tax Avoidance in Making Companies in Property and Real Estate Sub Sectors Listed on the Indonesia Stock Exchange, 2017-2021 Nurwati Nurwati; Febri Nurlita; Maciejewski Valeria
Journal Markcount Finance Vol. 1 No. 1 (2023)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55849/jmf.v1i1.79

Abstract

This research aims to determine whether there is an effect of profitability, transfer pricing and capital intensity with tax avoidance as the control variable both simultaneously and partially. This study listed the Property and Real Estate sub-sector companies on the Indonesia Stock Exchange in 2017-2021, with a sample of 8 companies taken by purposive sampling. The research variables consist of independent variables: Profitability, Transfer Pricing, and Capital Intensity—research method aims to determine the relationship between two variables, one with another variable. The data used is secondary data. The collected data were analyzed using the SPSS Statistics 25 program. The results showed that only Profitability, Transfer Pricing, and Capital Intensity significantly affected the tax avoidance prediction. In contrast, companies did not have a significant effect on the prediction of tax avoidance.
The Effect of Price on the Purchase Decision of Yamaha Motorcycle Parts at Ryan Motor Stores (a case study in Lateri Village, Baguala District, Ambon City) Sarah Aprilia Louw; Josef Papilaya; Geradin Rehatta
Journal Markcount Finance Vol. 1 No. 2 (2023)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55849/jmf.v1i2.86

Abstract

This research aims to determine whether there is an effect of profitability, transfer pricing and capital intensity with tax avoidance as the control variable both simultaneously and partially. This study listed the Property and Real Estate sub-sector companies on the Indonesia Stock Exchange in 2017-2021, with a sample of 8 companies taken by purposive sampling. The research variables consist of independent variables: Profitability, Transfer Pricing, and Capital Intensity—research method aims to determine the relationship between two variables, one with another variable. The data used is secondary data. The collected data were analyzed using the SPSS Statistics 25 program. The results showed that only Profitability, Transfer Pricing, and Capital Intensity significantly affected the tax avoidance prediction. In contrast, companies did not have a significant effect on the prediction of tax avoidance.
Factors Influencing Non-Performing Financing (NPF) In Sharia Banking Ali Hardana; Aliman Syahuri Zein; Anne Johanna; Buschhaus Avinash
Journal Markcount Finance Vol. 1 No. 2 (2023)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55849/jmf.v1i2.87

Abstract

The risk of financing is the risk caused by the failure of the custom[1]ers to fulfill their obligations. Non-performing financing (NPF) is a representation of financing risk that is channeled and has a direct impact on bank profitability. The value of NPF tends to increase annually with a value that is already close to the maximum limit set by Bank Indonesia of 5 percent. This condition is able to lead to the inefficiency of the banking system and in the long run, will have an impact on the sustainability of the bank. Therefore, the analysis of NPF factors should be conducted as a preventive mea[1]sure and a risks controller of business activities. This research an[1]alyzes the factors influencing NPF at sharia banking (BUS) using a quarterly datafrom first quarter of 2012 until third quarter 2016. Method used in this research is panel data analysis. The result of analysis shows that the factors influencing NPF negatively and sig[1]nificantly are ratio of revenue sharing financing (RR), Return on ssets (ROA), inflation, Capital Adequacy Ratio (CAR) and Bank[1]size while Gross Domestic Product (GDP) and Operating Cost to Operating Income (BOPO) have a significant positive effect.
Periodic Examination of Pregant Women at Tanjung Lalak Kotabaru Health Center Based on Information System Yeffriansjah Salim; Ema Herliani; Ryan Imelda Hasan
Journal Markcount Finance Vol. 1 No. 3 (2023)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v1i3.88

Abstract

Tanjung Lalak Health Center is located at Education street RT 1. TanjungLalak Selatan Village, Pulau Laut Kepulauan District, Kotabaru Regency. South Kalimantan. Tanjung Lalak Health Center has several poly services including: Pregnant/Obsig poly. Some of the services provided by the puskesmas for pregnant women who check themselves include obtaining the MCH book (Maternal and Child Health), a pink book that mothers must have. Usually the examination is only carried out by a midwife. By asking when the last menstruation started and finished before pregnancy to determine the estimated gestational age. The midwife will check blood pressure, measure arm circumference, and examine the condition of the pregnant woman's stomach. At the Tanjung Lalak Health Center there are no ultrasound facilities, so if you want to confirm the condition of the fetus, you have to visit an obstetrician or regional hospital. Of course this costs money because BPJS is not covered for USG except for emergency situations. The puskesmas midwife will provide free vitamins or supplements such as folic acid, calcium, and iron supplement tablets to support the growth of the fetus in the womb. In addition to vitamins, pregnant women get additional food in the form of biscuits with strawberry-flavored cream. The puskesmas will provide several cartons of biscuits for a few weeks' supply. These biscuits are consumed 2 to 3 pieces per day. The Tanjung Lalak Health Center requires blood tests for pregnant women. These tests include a blood test and checking sugar levels at least twice during pregnancy and are free of charge. The problem that will be discussed in this study is to record the history of examination of pregnant women and record supplies of vitamins/supplements, biscuits for pregnant women and medicines that are available for the Pregnant/Obsigin Polyclinic. The application will be made using database access with Visual Basic .net, the final conclusion of the application is that it can store data from midwives' examinations on pregnant women and print Maternal and Child Health Books, the application can print reports on the activities of the Pregnant Poly / Obstetrician Polyclinic every month as a general report every month to the Head of the Tanjung Lalak Health Center, as well as the application to automatically record the remaining supplies of vitamins, biscuits and medicines, and make it easier for the Tanjung Lalak Health Center Midwives to see the history of examinations of pregnant women and the administration of medicines, vitamins and biscuits.
Safety Management System Implementation on Ship in Shipping Companies in Banjarmasin Wildani Khotami; Imam Suharto; Ema Herliani; Yeffriansjah Salim; Gurnari Courtney
Journal Markcount Finance Vol. 2 No. 1 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i1.89

Abstract

This study aims to (1) to find out how the implementation of the safety management system on board ships at shipping companies in Banjarmasin 2) to know the safety management system on board this is of course related to occupational health and safety is a thought and effort to ensure the integrity and perfection of both physical or spiritual. with efforts to prevent and treat diseases or health problems caused by work and the work environment as well as general illnesses. Occupational safety is a series of efforts to create a safe and peaceful working atmosphere for employees who work in the company concerned and a condition that is safe and safe from suffering and damage or loss in the workplace, both when using tools, materials, machines in the process processing, packing techniques, storage, as well as maintaining and securing the work place and environment.

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