cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
M. Ridho Mahaputra
Contact Email
siberpublisher.info@gmail.com
Phone
+6281188062006
Journal Mail Official
siberpublisher.info@gmail.com
Editorial Address
Tokyo Riverside, Jl. Otto Iskandar Dinatta, PIK 2, Teluk Naga, Tangerang, Indonesia
Location
Kota tangerang,
Banten
INDONESIA
Siber Nusantara of Economic and Finance Review (SNEFR)
Published by Siber Nusantara Research & Yayasan Sinergi Inovasi Bersama
ISSN : -     EISSN : 30891892     DOI : https://doi.org/10.38035/snefr
Core Subject :
The author is invited to submit a paper for Siber Nusantara of Economic and Finance Review (SNEFR). Topics related to this journal include but are not limited to: Accounting and financial reporting Audit Accounting management Taxation Corporate finance Personal finance Financial risk management Corporate risk management Business management Entrepreneurship Cost management Economic Education Public administration Development economics Corporate governance Accounting Project management
Arjuna Subject : -
Articles 49 Documents
 1   2   3   4   5 
The Effectiveness of Drive-Thru Service Implementation in Increasing Motor Vehicle Tax Revenue at Samsat Soekarno Hatta, Bandung City Diza Khaerunnisa; Arimbi Triswastika; Candra Mecca Sufyana
Siber Nusantara of Economic and Finance Review Vol. 2 No. 2 (2026): Siber Nusantara of Economic and Finance Review (April - September 2026)
Publisher : Siber Nusantara Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/snefr.v2i2.673

Abstract

Amidst the rapid development of technology and increasing public mobility, public services are expected to become faster, more practical, and aligned with community needs. One such innovation introduced to meet this demand is the Drive Thru service at Samsat Soekarno Hatta, Bandung. This study aims to assess the effectiveness of the service in improving the collection of Motor Vehicle Tax (PKB). Using a quantitative approach and simple linear regression analysis, data were collected through direct observation, questionnaires distributed to taxpayers, and documentation of tax revenue over the past two years. The results show that the Drive Thru service has a positive impact on the ease of tax payment and significantly contributes to increasing PKB revenue. This innovation demonstrates that fast, efficient, and convenient services can encourage taxpayer compliance and enhance public trust in government service systems. Therefore, the Drive Thru service deserves to be considered a model for modern service delivery in support of technology-based bureaucratic reform.
The Influence of The BBNKB Ii Exemption Policy and The Tax Amnesty Program on Taxpayer Compliance at P3D Iii Samsat Soekarno Hatta, Bandung City Muhamad Tajiri; Arimbi Triswastika; Muhamad Prakarsa Al Qadr Saleh
Siber Nusantara of Economic and Finance Review Vol. 2 No. 2 (2026): Siber Nusantara of Economic and Finance Review (April - September 2026)
Publisher : Siber Nusantara Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/snefr.v2i2.674

Abstract

The lack of public awareness in fulfilling the obligation to pay vehicle taxes owned can result in various consequences such as arrears and fines due to late payment of vehicle taxes. In response to this situation, the local government provides solutions to overcome the burden on the community. This article aims to determine the effect of the bbnkb II exemption policy and the amnesty program on taxpayer compliance at P3D III Samsat Soekarno Hatta, Bandung City. The type of method applied in this study is a quantitative approach. The data collection technique in this study was carried out through distributing questionnaires to taxpayers as the main respondents at Samsat Soekarno Hatta, Bandung City and observation. All data were processed and analyzed through multiple linear regression methods using SPSS 22. This article found that there was a significant effect of the bbnkb II exemption policy on taxpayer compliance, while there was no effect of the amnesty program on taxpayer compliance. However, when both policies were analyzed simultaneously, a significant effect was found on taxpayer compliance.
The Effect of Mobile Samsat Services and Drive-Thru Samsat Services on Motor Vehicle Tax Revenue at Samsat Soekarno Hatta, Bandung City Muthmainah Muthmainah; Arimbi Triswastika; Adhita Arif Setyawan
Siber Nusantara of Economic and Finance Review Vol. 2 No. 2 (2026): Siber Nusantara of Economic and Finance Review (April - September 2026)
Publisher : Siber Nusantara Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/snefr.v2i2.677

Abstract

Tax is one of the state revenues in Indonesia, one of which is Motor Vehicle Tax, which in its administration and management is the task of the Samsat office where in the office there are several programs including the mobile Samsat program and the drive-thru Samsat. This study aims to determine how influential the mobile Samsat and drive-thru Samsat programs are in tax revenue in the city of Bandung. The analysis method used in this study is Quantitative Descriptive which is analyzed first using the classical assumption test and then analyzed using multiple linear regression. It is concluded that the Mobile Samsat and Drive Thru Samsat partially and simultaneously where the results both have a significant influence on Motor Vehicle Tax Revenue at the Soekarno Hatta Samsat, Bandung City.
Factors Affecting Fleet Charter Costs: Analysis of Market Uncertainty, Shipping Rates, Financial Capability, and Cost Structure Atong Soekirman
Siber Nusantara of Economic and Finance Review Vol. 2 No. 2 (2026): Siber Nusantara of Economic and Finance Review (April - September 2026)
Publisher : Siber Nusantara Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/snefr.v2i1.682

Abstract

This study aims to analyze the determinants of fleet charter costs through the variables of market uncertainty, shipping rates, financial capability, and cost structure. The study uses a qualitative approach with a systematic literature review (SLR) method on 30 national and internationally reputable scientific articles. Data are analyzed through the stages of reduction, presentation, and synthesis to produce a comprehensive conceptual model. This study contributes to the development of maritime transportation management literature with an integrative approach. Further research is recommended to test this model empirically using a quantitative approach and add other variables to improve the accuracy and generalization of the findings. The results of the study indicate that: 1) Market Uncertainty affects Fleet Charter Costs; 2) Shipping Rates affect Fleet Charter Costs; 3) Financial Capability affects Fleet Charter Costs; and 4) Cost Structure affects Fleet Charter Costs.
The Influence of Competence, Job Satisfaction and Work-Life Balance on Employee Productivity in Companies in Bekasi Tubagus Hedi Saepudin
Siber Nusantara of Economic and Finance Review Vol. 2 No. 2 (2026): Siber Nusantara of Economic and Finance Review (April - September 2026)
Publisher : Siber Nusantara Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/snefr.v2i2.684

Abstract

This study aims to analyze the influence of competence, job satisfaction, and work-life balance on employee productivity in companies in Bekasi. The method used is a Systematic Literature Review (SLR) by integrating findings from 30 reputable scientific articles sourced from international journals indexed by Scopus, Web of Science, Elsevier, Sage, Emerald, and national journals indexed by SINTA. Literature selection was carried out using strict inclusion and exclusion criteria, with data analysis through the stages of data reduction, data presentation, and drawing conclusions strengthened by source triangulation. The results of the study indicate that: 1) Competence influences employee productivity in companies in Bekasi; 2) Job satisfaction influences employee productivity in companies in Bekasi; 3) Work-life balance influences employee productivity in companies in Bekasi.
Digital Economy and Development Opportunities in Developing Countries Jhonny Zainal Abidin; Darwati Susilastuti
Siber Nusantara of Economic and Finance Review Vol. 2 No. 2 (2026): Siber Nusantara of Economic and Finance Review (April - September 2026)
Publisher : Siber Nusantara Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/snefr.v2i2.709

Abstract

This research examines the role of the digital economy as a catalyst for economic development in developing countries. The research method employs a qualitative approach with secondary data analysis from various sources. Research results show that Indonesia's digital economy grew 13% from 2023 to 2024, reaching USD 90 billion. The e-commerce sector dominates with a contribution of USD 65 billion, while the online transportation and food delivery services sector grew 13% to USD 9 billion. Digital divide remains a major issue, with 49% of Indonesian adults still lacking internet access. The research found that digital transformation requires infrastructure improvement, human resource development, and adaptive regulation. This study concludes that the digital economy provides great opportunities for economic development in developing countries but requires a structured strategy to overcome various obstacles.
The Influence of Fraud Hexagon Theory in Detecting Financial Statement Fraud Using The Dechow F-Score Model (Empirical Study on Technology Sector Companies Listed on The Indonesia Stock Exchange for The Period 2021-2024) Katrien Dwie. AF; Sri Rahayu; Yulisman Yulisman
Siber Nusantara of Economic and Finance Review Vol. 2 No. 2 (2026): Siber Nusantara of Economic and Finance Review (April - September 2026)
Publisher : Siber Nusantara Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/snefr.v2i2.716

Abstract

This study analyzes the influence of the Fraud Hexagon Theory in detecting financial statement fraud using the Dechow F-Score model on technology sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The six elements examined are stimulus (external pressure), capability (change in director), collusion (government project cooperation), opportunity (ineffective monitoring), rationalization (change in auditor), and ego (CEO picture ratio). This study employs a quantitative method with multiple linear regression analysis processed using IBM SPSS Statistics 26. The research sample consists of 28 technology companies with 112 observations over four years, reduced to 107 after outlier removal. The results show that simultaneously all Fraud Hexagon elements significantly influence financial statement fraud. Partially, stimulus (external pressure) and opportunity (ineffective monitoring) significantly influence financial statement fraud, while capability, collusion, rationalization, and ego do not significantly influence financial statement fraud.
Analisis Pengaruh Komunikasi Pemasaran Live Streaming Aplikasi Tiktok terhadap Minat Beli Konsumen di Desert by Chay Sumur Batu Ihsaniyatul Mawadah; Ridho Rafqi Ilhamalimy
Siber Nusantara of Economic and Finance Review Vol. 2 No. 2 (2026): Siber Nusantara of Economic and Finance Review (April - September 2026)
Publisher : Siber Nusantara Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/snefr.v2i2.773

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh komunikasi pemasaran melalui live streaming TikTok terhadap minat beli konsumen pada UMKM Dessert By Chay. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 30 responden yang pernah menonton live streaming TikTok Dessert By Chay. Analisis data menggunakan regresi linear sederhana. Hasil penelitian menunjukkan bahwa komunikasi pemasaran live streaming berpengaruh positif dan signifikan terhadap minat beli konsumen (t = 5,486; p < 0,05) dengan koefisien determinasi sebesar 51,8%. Hal ini menunjukkan bahwa semakin baik komunikasi pemasaran yang dilakukan melalui live streaming, maka semakin tinggi minat beli konsumen. Hipotesis utama dalam penelitian ini adalah komunikasi pemasaran live streaming berpengaruh signifikan terhadap minat beli konsumen, dan hasil penelitian mendukung hipotesis tersebut.
Determination of Deposits through Exchange Rates: Analysis of Interest Rates, Trust in Banks, and Public Income Christophorus Indra Wahyu Putra; Hasanuddin Hasanuddin; Rosalina Siagian
Siber Nusantara of Economic and Finance Review Vol. 2 No. 2 (2026): Siber Nusantara of Economic and Finance Review (April - September 2026)
Publisher : Siber Nusantara Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/snefr.v2i2.777

Abstract

This study aims to analyze the influence of interest rates, trust in banks, and public income on deposits through the exchange rate as a mediating variable in the banking sector in Indonesia. The approach used was a descriptive qualitative approach using the Systematic Literature Review (SLR) method on 40 nationally and internationally reputable scientific articles. Data were analyzed through the stages of reduction, presentation, and synthesis to produce a comprehensive conceptual model. The results indicate that: 1) Interest rates affect the exchange rate; 2) Trust in banks affects the exchange rate; 3) Public income affects the exchange rate; 4) Interest rates affect deposits; 5) Trust in banks affects deposits; 6) Public income affects deposits; 7) The exchange rate affects deposits; 8) Interest rates affect deposits through the exchange rate; 9) Trust in banks affects deposits through the exchange rate; 10) Public income affects deposits through the exchange rate.
Analisis Peran Branding Digital dan Interaksi Pelanggan dalam Mendorong Penjualan Hijab AYNUR di Purwokerto : Pendekatan Kualitatif Supriyatin; Ridho Rafqi Ilhamalimy
Siber Nusantara of Economic and Finance Review Vol. 2 No. 2 (2026): Siber Nusantara of Economic and Finance Review (April - September 2026)
Publisher : Siber Nusantara Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/snefr.v2i2.780

Abstract

Kemajuan pemasaran digital telah mendorong pelaku usaha, terutama bisnis hijab, untuk menggunakan media sosial dalam memperkuat merek dan meningkatkan penjualan. Akan tetapi, keberhasilan strategi itu tidak hanya bergantung pada pemanfaatan platform digital, tetapi juga pada mutu interaksi dengan pelanggan. Studi ini bertujuan menganalisis peran brand digital dan interaksi konsumen dalam meningkatkan penjualan di Toko Hijab AYNUR yang berada di Purwokerto. Metode yang diterapkan adalah penelitian kualitatif dengan pendekatan yang deskriptif. Informasi diperoleh melalui wawancara, pengamatan, dan dokumen, lalu dianalisis dengan metode reduksi data, penyajian data, dan pengambilan kesimpulan. Hasil penelitian menunjukkan bahwa branding digital yang dilaksanakan melalui konten visual, promosi di media sosial, dan penjualan langsung dapat meningkatkan daya tarik serta citra merek. Di samping itu, interaksi pelanggan yang cepat melalui chat, komentar, dan komunikasi langsung memiliki peran penting dalam menciptakan kepercayaan dan loyalitas konsumen. Gabungan antara pembranding digital dan keterlibatan pelanggan terbukti meningkatkan penjualan secara signifikan. Simpulan penelitian ini menegaskan bahwa strategi pemasaran digital yang sukses perlu menggabungkan branding yang kokoh dengan partisipasi pelanggan yang dinamis. Penemuan ini menawarkan implikasi praktis bagi pelaku UMKM dalam merumuskan strategi pemasaran yang fokus pada pelanggan demi meningkatkan daya saing di era digital

Page 3 of 5 | Total Record : 49

 1   2   3   4   5 

Filter by Year

2024 2026


Reset
Filter By Issues
All Issue Vol. 2 No. 2 (2026): Siber Nusantara of Economic and Finance Review (April - September 2026) Vol. 2 No. 1 (2025): Siber Nusantara of Economic and Finance Review (October 2025 - March 2026) Vol. 1 No. 2 (2025): Siber Nusantara of Economic and Finance Review (April 2025) Vol. 1 No. 1 (2024): Siber Nusantara of Economic and Finance Review (October 2024)