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Journal of Finance and Business Digital最新文献

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Effect of Workload, Job Stress and Job Training on Employee Performance at Bank BPR BKK Semarang 工作量、工作压力和工作培训对银行BPR员工绩效的影响
Journal of Finance and Business Digital Pub Date : 2023-03-29 DOI: 10.55927/jfbd.v2i1.3324
Aulia Choirunnisa, Heri Prabowo, M.Fadjar Darmaputra
{"title":"Effect of Workload, Job Stress and Job Training on Employee Performance at Bank BPR BKK Semarang","authors":"Aulia Choirunnisa, Heri Prabowo, M.Fadjar Darmaputra","doi":"10.55927/jfbd.v2i1.3324","DOIUrl":"https://doi.org/10.55927/jfbd.v2i1.3324","url":null,"abstract":"This research was conducted with the aim of knowing the effect of workload, work stress and job training on the performance of Bank BPR BKK Semarang employees. This research uses multiple linear regression analysis method with statistical test tools. The measurements in this study used a Likert scale and then processed the data in this study using the IBM SPSS 25 tool. The results of the study show that the workload variable has a negative and significant effect on employee performance. Work stress variable has a negative and significant effect on employee performance. Meanwhile, the job training variable has a positive and significant effect on employee performance.","PeriodicalId":189308,"journal":{"name":"Journal of Finance and Business Digital","volume":"64 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125948247","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Effect of Implemanting E-Filing System, E-Billing System and Understanding of Tax Regulations on Individual Taxpayer Compliance at KPP Pratama Manado 实施电子申报系统、电子开单系统及税收法规理解对KPP个人纳税人合规性的影响
Journal of Finance and Business Digital Pub Date : 2023-03-19 DOI: 10.55927/jfbd.v2i1.3325
Feibiola Lolombulan, Jessy Warongan, Meily Kalalo
{"title":"The Effect of Implemanting E-Filing System, E-Billing System and Understanding of Tax Regulations on Individual Taxpayer Compliance at KPP Pratama Manado","authors":"Feibiola Lolombulan, Jessy Warongan, Meily Kalalo","doi":"10.55927/jfbd.v2i1.3325","DOIUrl":"https://doi.org/10.55927/jfbd.v2i1.3325","url":null,"abstract":"The purpose of this study was to determine the effect of implementing the E-Filing, E-Billing system and understanding of tax regulations on individual taxpayer compliance at KPP Pratama Manado. This type of research is quantitative research by distributing questionnaires. The analytical method used is multiple linear regression analysis with the help of SPPS version 23. The results of this study indicate that the application of the E-Filing system and understanding of tax regulations has a positive effect on individual taxpayer compliance, while the application of the E-Billing system has a negative effect on mandatory compliance. personal tax.","PeriodicalId":189308,"journal":{"name":"Journal of Finance and Business Digital","volume":"2023 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129808716","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Analysis of the Effect of Local Taxpayer Service and Awareness on Compliance in Paying Building Permit Fees Through Satisfaction as an Intervening Variable 以满意度为中介变量分析地方纳税人服务意识对建筑许可费缴纳合规的影响
Journal of Finance and Business Digital Pub Date : 2023-03-13 DOI: 10.55927/jfbd.v2i1.3365
Diah Purwani Susanti, H.Mochamad Edris, Mamik Indaryani
{"title":"Analysis of the Effect of Local Taxpayer Service and Awareness on Compliance in Paying Building Permit Fees Through Satisfaction as an Intervening Variable","authors":"Diah Purwani Susanti, H.Mochamad Edris, Mamik Indaryani","doi":"10.55927/jfbd.v2i1.3365","DOIUrl":"https://doi.org/10.55927/jfbd.v2i1.3365","url":null,"abstract":"This study aims to analyze the effect of service and awareness of local taxpayers on compliance with building permit fees through satisfaction as an intervening variable. The sampling technique used in this study was proportional random sampling. The collection method uses a questionnaire. The sources and types of this research are primary data and secondary data. Conclusion There is a positive and significant effect of Local Taxpayer Awareness on Satisfaction, Satisfaction provides added value in mediating the effect of Services on Compliance Paying Building Permit Fees at the Investment Service and One Stop Integrated Service in Pati Regency, Satisfaction provides added value in mediating Regional Taxpayer Awareness Compliance with Paying Building Permit Fees at the Investment and One-Stop Service Office of Pati Regency.","PeriodicalId":189308,"journal":{"name":"Journal of Finance and Business Digital","volume":"118 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126961640","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Influence of Raw Materials and Direct Labor Costs on Profit Margin Ratio in UMKM Agan Cibinong, Bogor Regency 原材料和直接人工成本对UMKM利润率的影响
Journal of Finance and Business Digital Pub Date : 2022-12-30 DOI: 10.55927/jfbd.v1i4.2172
Yuppy Triwidatin
{"title":"The Influence of Raw Materials and Direct Labor Costs on Profit Margin Ratio in UMKM Agan Cibinong, Bogor Regency","authors":"Yuppy Triwidatin","doi":"10.55927/jfbd.v1i4.2172","DOIUrl":"https://doi.org/10.55927/jfbd.v1i4.2172","url":null,"abstract":"Micro, Small and Medium Enterprises or known as UMKM have many roles in eradicating poverty, reducing unemployment, and increasing people's income so that they can be independent in supporting their economy. UMKM actors must be able to develop and survive in line with intense business competition. The ability to compete in trade is important so that the Indonesian economy remains strong, especially in the face of the Asean Economic Community (AEC). Therefore, the government continues to strive so that UMKM in various regions can develop so as to support the economy of small communities by providing various facilities both in terms of funding, marketing, licensing and other supporting facilities. The presence of the industrial revolution 4.0 has the impact of intense competition, UMKM must be able to overcome this challenge creatively, product innovation, marketing, product packaging, human resource development and technology. The UMKM empowerment strategy can be pursued through the role of the Government in issuing fiscal and non-fiscal policies, the role of universities in carrying out services to educate and prosper the community and the role of stakeholders in encouraging UMKM to be more independent and innovative.","PeriodicalId":189308,"journal":{"name":"Journal of Finance and Business Digital","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125280465","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Effect of Financial Literacy, Income and Financial Attitudes on Family Financial Management for Low Income People 低收入人群理财素养、收入和理财态度对家庭理财的影响
Journal of Finance and Business Digital Pub Date : 2022-12-30 DOI: 10.55927/jfbd.v1i4.2398
Natalia Sigo Kumanireng, H. Setyorini
{"title":"The Effect of Financial Literacy, Income and Financial Attitudes on Family Financial Management for Low Income People","authors":"Natalia Sigo Kumanireng, H. Setyorini","doi":"10.55927/jfbd.v1i4.2398","DOIUrl":"https://doi.org/10.55927/jfbd.v1i4.2398","url":null,"abstract":"The importance of education, especially in increasing understanding of finance for the community, is very important to do. Knowledge of financial management is very important, especially in managing and also managing family finances, especially for people who live in Lembata Regency (Flores-NTT). The purpose of this study is to find out how financial literacy skills are for the people of Lembata Regency. In this study, researchers used a sample of people living in the Lembata Regency (Flores-NTT). The sampling technique used in this study was purposive sampling, then data collection was carried out online using Google Forms by adjusting to the research criteria so that researchers used 100 respondents, and used wrap PLS to test research instruments and analysis. The results of this study indicate that financial literacy has a significant positive effect on family financial management, income has a significant positive effect on family financial management and financial attitude has a significant positive effect on family financial management.","PeriodicalId":189308,"journal":{"name":"Journal of Finance and Business Digital","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121643393","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Effect of Working Capital Turnover, Capital Structure, Company Size, and Sales Growth on Profitability 营运资金周转率、资本结构、公司规模和销售增长对盈利能力的影响
Journal of Finance and Business Digital Pub Date : 2022-12-30 DOI: 10.55927/jfbd.v1i4.1979
Lina Puji Lestari, Sri Wahyuni, Novi Dirgantari, Selamet Eko Budi Santoso
{"title":"Effect of Working Capital Turnover, Capital Structure, Company Size, and Sales Growth on Profitability","authors":"Lina Puji Lestari, Sri Wahyuni, Novi Dirgantari, Selamet Eko Budi Santoso","doi":"10.55927/jfbd.v1i4.1979","DOIUrl":"https://doi.org/10.55927/jfbd.v1i4.1979","url":null,"abstract":"Profitability is very important because it can affect investors' preferences about the company. This study aims to analyze and prove empirically the effect of working capital turnover, capital structure, company size, and sales growth on profitability. The population in this study are property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique used purposive sampling method and obtained a sample of 29 companies that met the criteria. The analysis technique used is multiple regression analysis and uses quantitative methods. The results of this study indicate that the working capital turnover variable has no effect on profitability. The capital structure variable has a negative effect on profitability. Variable company size and sales growth have a positive effect on profitability. This research provides a scientific contribution in the form of insight into some of the influence of profitability factors in property and real estate sector companies listed on the Indonesia Stock Exchange.","PeriodicalId":189308,"journal":{"name":"Journal of Finance and Business Digital","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114929728","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Influence of Price and Service Quality on Customer Satisfaction Adidas Store Living World Alam Sutera 价格和服务质量对顾客满意度的影响——阿迪达斯商店生活世界Alam Sutera
Journal of Finance and Business Digital Pub Date : 2022-12-30 DOI: 10.55927/jfbd.v1i4.1981
Julya Latifah, Fahrul Mumtaz, Jaka Hariyadi
{"title":"The Influence of Price and Service Quality on Customer Satisfaction Adidas Store Living World Alam Sutera","authors":"Julya Latifah, Fahrul Mumtaz, Jaka Hariyadi","doi":"10.55927/jfbd.v1i4.1981","DOIUrl":"https://doi.org/10.55927/jfbd.v1i4.1981","url":null,"abstract":"This research was conducted with the aim to determine the effect of price, service quality on customer satisfaction Adidas Store Living World Alam Sutera. This study uses primary data sourced from 118 respondents. Data were analyzed using multiple linear regression equations, coefficient of determination (R2), t test and F test. The results showed that the results of the test for the coefficient of determination (R2) obtained Ajusted R Square of 42.3% product, promotion and price variables had an influence on the decision to buy a house at Green Avina in Birem Puntong Langsa Baro and the remaining 57.7% is influenced by other variables not included in this study such as location and facilities. The results of the t test show that partially the product, price and promotion variables have a significant effect on the decision to buy a house at Green Avina Birem Puntong Langsa Baro. The results of the F test show that simultaneously the product, price and promotion variables have a significant effect on home buying decisions at Green Avina Birem Puntong Langsa Baro.","PeriodicalId":189308,"journal":{"name":"Journal of Finance and Business Digital","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131880009","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Intellectual Capital Disclosure in Indonesian Banks: The Role of Board of Commissioners 印尼银行的智力资本披露:董事会的作用
Journal of Finance and Business Digital Pub Date : 2022-12-30 DOI: 10.55927/jfbd.v1i4.1916
Rizky Ramdani, B. Pratama, H. Pramono, N. Inayati
{"title":"Intellectual Capital Disclosure in Indonesian Banks: The Role of Board of Commissioners","authors":"Rizky Ramdani, B. Pratama, H. Pramono, N. Inayati","doi":"10.55927/jfbd.v1i4.1916","DOIUrl":"https://doi.org/10.55927/jfbd.v1i4.1916","url":null,"abstract":"This study aims to examine the effect of meeting frequency, and multiple boards of commissioner's positions on Intellectual Capital Disclosure with institutional ownership as a moderating variable. This study used a sample of 41 conventional banks during the 2017-2022 period. To test the research hypothesis using panel data regression model analysis. The analysis techniques used in this study were descriptive statistical tests, preliminary tests (Breusch-Pagan, Likelihood tests, Hausman tests), diagnostic tests (heteroscedasticity tests and autocorrelation tests), and hypothesis testing. This study also shows that institutional ownership weakens the relationship between the number of board of commissioners' meetings and Intellectual Capital Disclosure and institutional ownership affects the relationship between multiple boards of commissioners' positions and Intellectual Capital Disclosure.","PeriodicalId":189308,"journal":{"name":"Journal of Finance and Business Digital","volume":"211 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134379593","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Tax Avoidance in Indonesian Banking: The Role of Transfer Pricing and Corporate Ownership 印尼银行业的避税:转让定价和公司所有权的作用
Journal of Finance and Business Digital Pub Date : 2022-12-30 DOI: 10.55927/jfbd.v1i4.2180
Qashash Medya Supriyanto, Bima Cinintya Pratama, Eko Hariyanto, Ani Kusbandiyah
{"title":"Tax Avoidance in Indonesian Banking: The Role of Transfer Pricing and Corporate Ownership","authors":"Qashash Medya Supriyanto, Bima Cinintya Pratama, Eko Hariyanto, Ani Kusbandiyah","doi":"10.55927/jfbd.v1i4.2180","DOIUrl":"https://doi.org/10.55927/jfbd.v1i4.2180","url":null,"abstract":"This research was conducted to examine the factors affecting tax avoidance, including transfer pricing, institutional ownership, and foreign ownership. This research also examines the role of institutional ownership and foreign ownership as moderating variables. The samples of this study was conventional banks registered with the Financial Services Authority with a sample of 41 conventional banks during the 2017 – 2021 period. In testing the hypothesis of this study using panel data regression analysis. The analysis techniques used in this study were descriptive statistical tests, preliminary tests (Breusch-Pagan, likelihood tests, Hausman tests), diagnostic tests (heteroscedasticity tests and autocorrelation tests), and hypothesis testing. Based on the results of the three preliminary tests in determining the panel data regression model, this study will use the fixed effect model to examine the relationship between variables in regression models 1 and 2. This study reveals that transfer pricing has a negative effect on tax avoidance, the smaller the receivables owned by the company the smaller the company will do tax avoidance.","PeriodicalId":189308,"journal":{"name":"Journal of Finance and Business Digital","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126973899","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Decision to Purchase Converse Shoes in Tangerang City is based on the Role of Brand Image 决定在橘子市购买匡威鞋是基于品牌形象的作用
Journal of Finance and Business Digital Pub Date : 2022-12-30 DOI: 10.55927/jfbd.v1i4.2104
Maria Mersha D. C. Medellu, Raffi Ilham Sani
{"title":"The Decision to Purchase Converse Shoes in Tangerang City is based on the Role of Brand Image","authors":"Maria Mersha D. C. Medellu, Raffi Ilham Sani","doi":"10.55927/jfbd.v1i4.2104","DOIUrl":"https://doi.org/10.55927/jfbd.v1i4.2104","url":null,"abstract":"Success in attracting the attention of consumers to decide to buy the products offered is very important for the company. This study aims to find out how one of the supporting factors, namely brand image, can influence consumer purchasing decisions for Converse shoes. The object of this research is 100 respondents who are residents of the city of Tangerang with data collection methods through questionnaires. The background of this research is that there are many variables that can be considered to influence purchasing decisions, including brand image. Along with the times that are supported by the rapid flow of information through technology in the social and cultural environment of society that influences people's lifestyles including dress styles and fashion trends.","PeriodicalId":189308,"journal":{"name":"Journal of Finance and Business Digital","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126829781","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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