Finance and Banking Analysis Journal (FIBA Journal)
Finance and Banking Analysis Journal (FIBA Journal) is a scientific journal managed by the Management Study Program, Faculty of Economics and Business, Universitas Terbuka, involving all components of the academic community of the Faculty of Economics and Business. The Finance and Banking Analysis Journal (FIBA Journal) is a scientific journal that publishes and disseminates research results, in-depth studies, creative, innovative thinking, critical thinking, or scientific works in the field of financial management and banking analysis. This journal will be published three times a year (January, June, and October).
An author who publishes in Finance and Banking Analysis Journal to the following terms: The author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under the Creative Commons Attribution-ShareAlike 4.0 License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal The author can enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book) with the acknowledgment of its initial publication in this journal. The author is permitted and encouraged to post his/her work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of the published work (See The Effect of Open Access). Read more about the Creative Commons Attribution-ShareAlike 4.0 Licence here: https://creativecommons.org/licenses/by-sa/4.0/.
Analysis of Sources and Uses Of Cash as A Tool for Management In Managing Cash
The purpose of this study is to investigate the cash sources and uses of PT Bank Negara Indonesia (Persero) Tbk. from 2015 to 2019 and to determine whether the cash sources and uses report can be used as a management tool to control the company's cash management during that time. This study uses balance sheets from 2015 to 2019 and secondary data from the Financial Services Authority to cover all of PT Bank Negara Indonesia (Persero) Tbk's financial statements. Descriptive analysis is the analysis technique used. The results show that the sources and uses of cash used by PT Bank Negara Indonesia (Persero) Tbk. have evolved over time, with demand deposits, Islamic financing, and credits being the primary drivers of cash fluctuations. As a management tool, the cash sources and uses report has shown to be useful.
Copyright (c) 2024 D. Juliani, O. Malinda https://creativecommons.org/licenses/by-sa/4.0
Analysis of Factors Affecting The Performance of Accounting Information Systems (A Study on Jakarta Motor Group)
Jakarta Motor Group is one of the ahass groups that uses the Accounting Information System (AIS) in the company's work processes. This research was made to see all the factors that can affect the performance of accounting information systems in the Jakarta motor group. This research uses quantitative methods with descriptive research approaches and verification analysis. Programs, training and user education and user involvement have no influence on AIS performance. While user ability, formalization of system development and top management support have an influence on the performance of accounting information systems. Suggestions for the Jakarta motor group to involve users in the development of the system and provide training to AIS users so that they can use the system better.
Copyright (c) 2024 R. Hartanto, O. Malinda https://creativecommons.org/licenses/by-sa/4.0
Financial Performance: Pasuruan Regional Revenue and Expenditure in 2018-2023
This research effort aims to conduct a comprehensive analysis on the fiscal performance of Pasuruan Regency from 2018 to 2023 and to evaluate the efficiency of regional budget management. The results of the decentralization ratio calculation get an average of 20.92% with a sufficient performance. The results of the calculation of the expenditure growth ratio got an average of 3.45% with poor performance. The ratio of operational expenditure to capital expenditure received an average of 65.36% with good performance. The ratio of capital expenditure to total expenditure got an average of 13.16% with good performance. The ratio of direct and indirect spending to total spending has poor performance results. The tax effectiveness ratio got an average of 97.50% with quite effective performance. The results of this study are expected to be an input for the Pasuruan Regency government which aims to improve budget efficiency and strengthen regional financial autonomy.
Copyright (c) 2024 D. Wibisono, I. D. Annisa, M. Almanikma, R. A. Wanodya, S. F. Ningtyas, M. T. Hapsari https://creativecommons.org/licenses/by-sa/4.0
Analysis of the Impact of Government Regulation No. 55 of 2022 on The Compliance of MSME Taxpayers in The Regional Office of the Directorate General of Taxes in South Sumatra and Bangka Belitung in 2023
This study aims to analyse the effect of the implementation of Government Regulation No. 55 of 2022 on Final Income Tax revenue from Individual Taxpayers (WP OP) and also on compliance of Individual Taxpayers (WP OP) MSMEs at the Regional Office of the Directorate General of Taxes of South Sumatra and Bangka Belitung Islands. This research approach was conducted using a quantitative approach with descriptive methods. The population of this research is MSME Individual Taxpayers (WP OP) in the working area of the Regional Office of the Directorate General of Taxes of South Sumatra and Bangka Belitung Islands. The data used is primary data, obtained from the database of the Regional Office of DGT of South Sumatra and Bangka Belitung Islands. The results of this study indicate that the implementation of PP No. 55 of 2022 has a positive effect on the compliance of MSME OP taxpayers in the working area of the Regional Office of DJP South Sumatra and Bangka Belitung Islands.
Copyright (c) 2024 A. Herdyana, I. R. Situmorang https://creativecommons.org/licenses/by-sa/4.0
Analysis of the Influence of Budget Planning and Human Resource Quality on Budget Absorption: An Empirical Study at The Coordinating Ministry for Economic Affairs of The Republic of Indonesia
The study was conducted with the aim of knowing the effect of budget planning factors and the quality of human resources on budget absorption within the Coordinating Ministry for Economic Affairs. This research is important because the absorption of the State Budget (APBN) is the main indicator to determine whether the efficiency of state financial management is good or bad. Therefore, the factors that influence it need to be studied more deeply. The population and sample of the study were employees of the Coordinating Ministry for Economic Affairs who handled budget management in both main and additional assignments. Primary data sources were obtained by distributing questionnaires and secondary data were obtained from literature studies on books, journals, and government regulations. The data analysis technique used multiple linear regression analysis with SPSS ver 23 software. The results of the study showed that budget planning had a significant positive effect but the quality of human resources had an insignificant positive effect on budget absorption. In addition, both variables simultaneously affect budget absorption within the Coordinating Ministry for Economic Affairs.
Copyright (c) 2024 V. Hardiningsih, S. T. Gunawan https://creativecommons.org/licenses/by-sa/4.0
The Development of Sharia Accountants in Indonesia in the Digital Era
Currently, Islamic accounting is experiencing developments from time to time where these developments are also supported by the digitalization of technology which is used to facilitate Islamic accountants in their daily activities. Activities in accounting such as reading, recording, and calculating will now be easier if you use technology, this research was conducted to find out how far Islamic accounting has developed in Indonesia from time to time which is supported by digitalization as well as the opportunities and challenges that will be faced by Islamic accountants. Through this research, it will be found how important digitalization is in providing a significant influence on the growth of sharia-based accounting, especially in Indonesia with a majority Muslim community. There will be several adjustments or challenges that will be faced by Islamic accountants, one of the opportunities that will arise is the existence of a new profession if community resources can compete with the presence of current technology, but this can also be a challenge for Islamic accountants because of the digitalization technology that can take over the role of accountants and can replace the work of the accountants themselves. Therefore, it is necessary to have a response that must be owned by every accountant to face digitalization technology, and this is also a challenge for the accounting-related institutions that must produce and produce generations of accountants who are superior in their fields and also able to adapt to technology.
Copyright (c) 2024 A. Rufaidah, S. Octaviani https://creativecommons.org/licenses/by-sa/4.0