This paper presents a new finite difference method, called ϕ-FD, inspired by the ϕ-FEM approach for solving elliptic partial differential equations (PDEs) on general geometries. The proposed method uses Cartesian grids, ensuring simplicity in implementation. Moreover, contrary to the previous finite difference scheme on non-rectangular domain, the associated matrix is well-conditioned. The use of a level-set function for the geometry description makes this approach relatively flexible. We prove the quasi-optimal convergence rates in several norms and the fact that the matrix is well-conditioned. Additionally, the paper explores the use of multigrid techniques to further accelerate the computation. Finally, numerical experiments in both 2D and 3D validate the performance of the ϕ-FD method compared to standard finite element methods and the Shortley-Weller approach.