Jurnal Keuangan dan Bisnis https://journal.ukmc.ac.id/index.php/jkb <p>JKB: Jurnal Keuangan Dan Bisnis <a href="http://issn.lipi.go.id/">e-issn 2580-1236</a> dan <a href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;1180427881&amp;1&amp;&amp;">p-issn 1693-8224</a> diterbitkan oleh STIE Musi Palembang yang sekarang berganti nama menjadi Univeristas Katolik Musi Charitas secara berkala dua kali setahun yaitu bulan Maret dan Oktober. <span style="line-height: 20px;">Tujuan penerbitan adalah untuk menyebarluaskan hasil-hasil penelitian kepada para akademisi dan praktisi yang tertarik pada bidang keuangan dan bisnis. </span><span style="line-height: 20px;">Lingkup isi artikel yang dimuat dalam JKB ini adalah bidang ekonomi, manajemen , Keuangan Bisnis dan akuntansi.</span></p> en-US ega@ukmc.ac.id (Ega Loevani) lilikpranata@ukmc.ac.id (Lilik Pranata) Sun, 31 Mar 2024 00:00:00 +0000 OJS 3.2.1.0 http://blogs.law.harvard.edu/tech/rss 60 PENGARUH COUNTRY OF ORIGIN DAN ELECTRONIC-WORD OF MOUTH TERHADAP KEPUTUSAN PEMBELIAN JASA GOFOOD DI KOTA PALEMBANG https://journal.ukmc.ac.id/index.php/jkb/article/view/862 <p><em>This research was conducted with the aim of analyzing and knowing the influence of Country Of Origin &nbsp;and Electronic-Word Of Mouth on the purchase decision of GoFood services in Palembang city. The selected population is people who use GoFood services in Palembang city. The sample used in this study was 100 respondents. The sampling technique uses a non-probability sampling technique with purposive sampling method. The data used in this study are primary and secondary data. Primary data is obtained from questionnaires while secondary data uses journals, news, and books. The data analysis techniques used are validity test, reability test, classical assumption test, namely normality test, multicollinearity test, and heteroskedasticity test, multiple linear regression analysis, hypothesis test consisting of t test and coefficient of determination. The results of the study proved that the Country Of Origin &nbsp;has a positive but not significant effect on purchasing decisions. Electronic-Word Of Mouth has a positive and significant effect on purchasing decisions.</em></p> <p><em>&nbsp;</em></p> Felicia Valentina, M.J Tyra, Lina Lina Copyright (c) 2024 Jurnal Keuangan dan Bisnis https://journal.ukmc.ac.id/index.php/jkb/article/view/862 Sun, 31 Mar 2024 00:00:00 +0000 ARCHDIOCESE OF JAKARTA: AN ANALYSIS OF ENTREPRENEURIAL PROACTIVENESS AND RISK TAKING https://journal.ukmc.ac.id/index.php/jkb/article/view/1036 <p>The Archdiocese of Jakarta, Indonesia's oldest diocese with a dynamic megapolitan population, must be proactive and willing to take risks in order to meet the needs of Catholics and fulfill its mission to the general public. With 37 parishes and a diverse parishioner population, Catholic priests encounter a variety of problems in carrying out the church's mission. A proactive approach and the willingness to take risks can boost organizational success. There has been no previous research on the Roman Catholic church with the concept of entrepreneurship, hence this study fills a research gap in terms of entrepreneurship theory and context in religious organizations. Using the framework of entrepreneurial proactiveness and entrepreneurial risk taking, in-depth interviews with 19 parish priests revealed that 19 parish priests applied entrepreneurial concepts to their ministry work. This study adds to the academic side of entrepreneurship in the context of religious non-profit organizations and offers practical guidance to NPO managers who are in a similar scenario.</p> Respati Wulandari Copyright (c) 2024 Jurnal Keuangan dan Bisnis https://journal.ukmc.ac.id/index.php/jkb/article/view/1036 Sun, 31 Mar 2024 00:00:00 +0000 THE INFLUENCE OF PROFITABILITY RATIOS, DER, PBV, AND COVID19 ON STOCK RETURNS https://journal.ukmc.ac.id/index.php/jkb/article/view/1040 <p><em>Investment is one of the activities that influences the growth of the Indonesian economy. Investment not only helps in economic development in Indonesia but also helps companies optimize their growth and provide a good response to investors. Investors have the main goal, namely achieving high returns or stock returns. However, high returns can also carry high risks, because shares have no certainty that they will rise or fall quickly and suddenly. Sudden changes in stock prices play an important role in determining stock prices and returns which can rise or fall very sharply so that they can create uncertainty for investors in making decisions to invest in a stock. The aim of this research is to determine the effect of PBV, ROE, NPM, EPS, DER, COVID on stock returns. To find out what factors cause what, this research uses a comparative causal research strategy. Companies in the Financial sector (consisting of 106 shares) which are included in the Composite Stock Price Index (also called IHSG) are the focus of this research. Data is taken from the application (Stockbit), in obtaining financial data. that researchers will use (idx.co.id). PBV has a positive effect on stock returns. Meanwhile, ROE, NPM, EPS, DER, COVID have no effect on stock returns</em></p> Albert Lee, Yulfiswandi Yulfiswandi Copyright (c) 2024 Jurnal Keuangan dan Bisnis https://journal.ukmc.ac.id/index.php/jkb/article/view/1040 Sun, 31 Mar 2024 00:00:00 +0000 LOW INTEREST OF ACCOUNTING STUDENTS IN A CAREER AS AUDITOR https://journal.ukmc.ac.id/index.php/jkb/article/view/1039 <p><em>In this research, students' interests are focused on a career as an auditor. Several factors that can influence interest include financial rewards, work environment, and gender. The population in this study were students majoring in accounting at Palembang City University who were interested in a career as auditors. The sampling technique used was non-probability sampling with purposive sampling technique. The results of this research show that financial rewards are still the main goal of students in pursuing a career as an auditor or other profession. Meanwhile, the work environment does not influence students' interest in a career as an auditor. Meanwhile, gender has an influence on student interest because a high level of accuracy is needed in the auditor profession, so this also makes students choose a career as auditors.</em></p> <p><span style="vertical-align: inherit;"> </span></p> Mutiara Maimunah Copyright (c) 2024 Jurnal Keuangan dan Bisnis https://journal.ukmc.ac.id/index.php/jkb/article/view/1039 Sun, 31 Mar 2024 00:00:00 +0000 SELF-EFFICACY, RELIGIOSITY, AND ORGANIZATIONAL CITIZENSHIP BEHAVIOR IN POLICE HUMAN RESOURCES BUREAU https://journal.ukmc.ac.id/index.php/jkb/article/view/1085 <p><em>The police are part of the government. Therefore, in the context of bureaucratic forms in the police environment, efforts to organize and improve the welfare of police officers are very fundamental considering that they are closely related to the mission of changing police culture. necessary needs. Power (reform of the cultural sphere). It is hoped that the new salary system will provide maximum prevention against material temptation and seduction (collusion) from all members of the National Police. But in reality there is. This research uses variance-based Structural Equation Modeling (SEM) techniques or better known as SEM PLS (Partial Least Square) and is assisted by SMART PLS 2.0.M3 software. 6. Self efficacy, organizational commitment to organizational citizenship behavior: Path coefficient = 3.609 &gt; T-Table = 1.982, meaning that the moderator variable (organizational commitment) moderates the influence of an endogenous variable (self efficacy) on the exogenous variable (Organizational citizenship behavior). Religiosity, Organizational Commitment to Organizational Citizenship Behavior: Path coefficient = 1.887 &gt; T-Table = 1.982, meaning that the moderator variable (Organizational Commitment) moderates the influence of an endogenous variable (Religiosity) on the exogenous variable (Organizational Citizenship Behavior).</em></p> Septi Maris , Kabul Wahyu Utomo , Ake Wihadanto Copyright (c) 2024 Jurnal Keuangan dan Bisnis https://journal.ukmc.ac.id/index.php/jkb/article/view/1085 Sun, 31 Mar 2024 00:00:00 +0000 INTERNALISASI NILAI LOLO TANANAN DAN LOLO PATUOAN : PENINGKATAN EKONOMI ANGGOTA CREDIT UNION SAUAN SIBARRUNG https://journal.ukmc.ac.id/index.php/jkb/article/view/1044 <p>Penelitian ini bertujuan untuk menginternalisasi&nbsp; falsafah dan nilai budaya&nbsp; dalam upaya meningkatkan ekonomi&nbsp; anggota koperasi sebagai bagian dari proses reaktualisasi nilai-nilai budaya lokal suatu daerah.&nbsp;&nbsp; Penelitian ini menggunakan pendekatan kualitatif dengan metode etnografi inkulturasi dengan falsafah <em>lolo tananan</em> dan <em>&nbsp;</em>&nbsp;dalam mengelola usaha&nbsp; sebagai alat analisis. Pengumpulan data dilakukan melalui wawancara yang mendalam dengan beberapa informan kunci, observasi lapangan dan pengumpulan artefak budaya di lapangan. Penelitian dilakukan pada koperasi Credit Union Sauan Sibarrung yang mencoba mengangkat nilai-nilai lokal dalam mengelola organisasi sebagai landasan operasional kegiatan. Pemaknaan terhadap falsafah <em>lolo tananan dan lolo patuan </em>&nbsp;dalam&nbsp; pengelolaan CU Sauan Sibarrung adalah upaya untuk meningkatkan ekonomi anggota dengan pemberdayaan&nbsp; pemeliharaan sumber daya alam yang bernilai dengan menempatkan tanaman dan peternakan secara holistik sebagai bagian yang tidak terpisahkan dari kehidupan masyarakat Toraja. Hal itu diinternalisasi melalui program pemberdayaan anggota pada peternakan, pertanian dan komunitas kopi. Semua program tersebut mengarah pada peningkatan ekonomi anggota CU dengan pemeliharaan tanaman dan ternak secara berkelanjutan dan menghindari eksploitasi.</p> Fransiskus Randa, Yulianus Bottong, Fransiskus E.Daromes Copyright (c) 2024 Jurnal Keuangan dan Bisnis https://journal.ukmc.ac.id/index.php/jkb/article/view/1044 Sun, 31 Mar 2024 00:00:00 +0000 TATA KELOLA PERUSAHAAN DAN KECURANGAN PELAPORAN KEUANGAN: STUDI KASUS INDUSTRI BARANG KONSUMEN DI BEI https://journal.ukmc.ac.id/index.php/jkb/article/view/1136 <p><em>This </em><em>research</em><em> aims to investigate the impact of corporate governance on financial reporting fraud in the consumer goods industry listed on the Indonesia Stock Exchange (IDX). The corporate governance variables considered include board independence, the presence of a remuneration committee, CEO financial expertise, the presence of a financially literate board, board effort coverage, and managerial ownership. The research sample consists of 69 companies in this industry during the period 2018-2022. The data analysis method used is panel regression. The results of panel regression tests using Eviews 12 and IBM SPSS Statistics 25 show that the presence of a remuneration committee has a significant positive impact on reducing financial reporting fraud. However, the board independence variable does not have a significant effect on financial reporting fraud. Similarly, other variables such as CEO financial expertise, board financial expertise, board effort coverage, and managerial ownership also do not have a significant influence. The implications of these findings are discussed in the context of improving corporate governance practices to mitigate the risk of financial reporting fraud.</em></p> Rudi Candra, Meily Juliani, Wiwin Handayani Copyright (c) 2024 Jurnal Keuangan dan Bisnis https://journal.ukmc.ac.id/index.php/jkb/article/view/1136 Sun, 31 Mar 2024 00:00:00 +0000 ANALISIS KINERJA KEUANGAN SERBA USAHA BERBASIS PERMENKOP UKM NO.6 TAHUN 2016 https://journal.ukmc.ac.id/index.php/jkb/article/view/986 <p><em>This study aims to analyze the financial performance of the Patra Palembang Employee Cooperative for the 2019-2022 period based on the regulation of the Deputy for Supervision of the Ministry of Cooperatives and SMEs Number. 06/Per/Dep.6/IV/2016. The results of this study indicate that the capital aspect obtains a score of 85.00, thus obtaining a healthy predicate; aspects of earning asset quality get a score of 81.23, thus getting the title of healthy; aspects of management get a score of 90.00, thus getting a healthy predicate; the efficiency aspect gets a score of 100.00, so that it gets a healthy predicate; the liquidity aspect gets a score of 66.66, so that it gets the title of being under supervision; aspects of independence and growth get a score of 100, thus getting the title of healthy; aspects of identity get a score of 81.3, thus getting a healthy predicate. Overall, the financial performance of the Patra Palembang Employee Cooperative for the 2019-2022 period received an average score of 75.63 so it is in the fairly healthy category.</em></p> Bianca Anastasiya Dumais , Siti Nurhayati Nafsiah Copyright (c) 2024 Jurnal Keuangan dan Bisnis https://journal.ukmc.ac.id/index.php/jkb/article/view/986 Sun, 31 Mar 2024 00:00:00 +0000 PENGARUH KOMITMEN ORGANISASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN MELALUI KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING https://journal.ukmc.ac.id/index.php/jkb/article/view/1011 <p><em>The main objective of this research is to examine the influence of organizational commitment and work discipline on employee performance with job satisfaction as an intervening variable. The method employed is quantitative, with the employees of the Palembang City Library and Archives Department as the research subjects. The total sampling technique was used with a sample size of 94 respondents, and data collection was conducted using questionnaires. Data analysis was performed using SmartPLS 4. The results of this study indicate that organizational commitment has a positive effect on employee performance, work discipline has a positive effect on employee performance, job satisfaction has a positive effect on employee performance, organizational commitment has a positive effect on job satisfaction, work discipline has a positive effect on job satisfaction, job satisfaction can mediate the relationship between organizational commitment and employee performance, and job satisfaction can mediate the relationship between work discipline and employee performance.</em></p> Ade Azzahra Rahmawati, Trisninawati Trisninawati Copyright (c) 2024 Jurnal Keuangan dan Bisnis https://journal.ukmc.ac.id/index.php/jkb/article/view/1011 Sun, 31 Mar 2024 00:00:00 +0000 PENGARUH FINANCIAL KNOWLEDGE DAN PARENTAL INCOME TERHADAP FINANCIAL MANAGEMENT BEHAVIOUR MAHASISWA JURUSAN MANAJEMEN UNIVERSITAS KRISTEN MARANATHA BANDUNG https://journal.ukmc.ac.id/index.php/jkb/article/view/858 <p><em>The purpose of this study was to examine and analyze the influence of Financial Knowledge and Parental Income on the Financial Management Behavior of students majoring in management at Maranatha Christian University, Bandung. This research is a quantitative research. Sampling was carried out purposively on 56 students majoring in management at Maranatha Christian University, Bandung. The results of the study with multiple regression analysis show that Financial Knowledge has an effect on Financial Management Behavior, while Parental Income has no effect on Financial Management Behavior. Financial Knowledge and Parental Income together influence Financial Management Behavior. It is recommended for future researchers to add or substitute other variables to replace the income variable, and add a larger and more diverse sample size, not only among students.</em> <em>The implication of this research is that students majoring in management need to apply financial knowledge on a daily basis and in financial planning courses there is a need to practice financial knowledge</em></p> Melvin Melvin, Jacinta Winarto Copyright (c) 2024 Jurnal Keuangan dan Bisnis https://journal.ukmc.ac.id/index.php/jkb/article/view/858 Sun, 31 Mar 2024 00:00:00 +0000