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AFEBI Economic and Finance Review
Published by Asosiasi Fakultas Ekonomi dan Bisnis Indonesia
ISSN : 25485261     EISSN : 2548527X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AFEBI Economic and Finance Review (AEFR) is an academic journal which is published twice a year (June and December) by The Association of The Faculty of Economics and Business Indonesia. AEFR is aimed as an outlet for theoretical and empirical research in the field of economics and to disseminate the information of the economics research was conducted by members of AFEBI in particular and researchers in general to the academics, practitioners, students, and others who interested in economics research.
Arjuna Subject : -
Articles 172 Documents
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Deciphering Financial Health and Risk: Hierarchical Relationships and Interdependencies among Key Factors Jain, Mayank; Malik, Taniya
AFEBI Economic and Finance Review Vol. 8 No. 1 (2023): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

This study investigates the hierarchical relationships and interdependencies among various financial factors influencing companies' health. By employing Total Interpretive Structural Modeling (TISM) and Matrice d'Impacts Croisés Multiplication Appliquée à un Classement (MICMAC) analyses, the research identifies vital financial factors and their mutual influences. The study's primary findings reveal credit risk as a pivotal, independent factor with a substantial impact on other financial parameters. Furthermore, solvency, capital adequacy, and Tier 1 capital ratios emerge as fundamental determinants of a company's financial health. The MICMAC analysis classifies financial factors into four categories: independent, linkage, autonomous, and dependent. This research offers valuable insights for managers, policymakers, and investors in understanding the financial health of companies, enabling them to make well-informed decisions focusing on critical factors such as credit risk, solvency, and liquidity.
Socio-Economic Life of the Chinese Community Rozi; Setyawan, Ryand Daddy
AFEBI Economic and Finance Review Vol. 8 No. 1 (2023): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

The discourse related to the socio-economic life of the Chinese community in Belitung Regency is certainly interesting to study. Moreover, there are quite a lot of ethnic Chinese in Belitung Regency. Therefore, the researcher feels that this research is important to do to see more about the socio-economic life of the Chinese community there. The type of this research is field research using a descriptive analysis approach. Researchers collect data by means of interviews, observation, and documentation. The results of this study can be understood that the existence of ethnic Chinese greatly influences the socio-economic life in Belitung Regency. In social life they can mingle and interact well with indigenous peoples. In terms of economic life, their existence is able to influence the economic sector of the local community. Keywords: Socio, Economic, Chinese, Belitung Regency
Ethical Perceptions of Tax Evasion for Small Business Taxpayers Ifada, Ardhelia; Ginting, Yoremia Lestari
AFEBI Economic and Finance Review Vol. 8 No. 1 (2023): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

This study aims to examine the effect of tax justice, the tax system, tax discrimination, and the love of money on tax evasion. This type of research was carried out by quantitative research and using primary data. The population in this study is MSME taxpayers who are registered at the Samarinda Ilir and Ulu Tax Office. The sampling method used purposive sampling, the data obtained by 75 small business taxpayer respondents through distributing questionnaires and Google forms. The analytical method for managing data uses multiple regression analysis in the SPSS 29 application, and in analyzing the data in this study using descriptive statistics, classical assumption tests, and hypothesis testing. The theory used in this study is the Theory of Planned Behavior (TPB) using three components, namely attitudes toward behavior, subjective norms, and behavioral control. The results of this study indicate that the four variables have a positive and significant effect on tax evasion
Bankruptcy Prediction Using Machine Learning And Deep Learning Models Mestiri, Sami; Hamdi, Manel
AFEBI Economic and Finance Review Vol. 8 No. 2 (2023): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

In this study, we have compared the predictive power of five models namely the Linear discriminant analysis (LDA), Logistic regression (LR), Decision trees (DT), Support Vector Machine (SVM) and Random Forest (RF) to forecast the bankruptcy of Tunisian companies. A more advanced deep learning model, the Deep Neural Network (DNN) model, is also applied to conduct a prediction performance comparison with other statistical and machine learning algorithms. The data used for this empirical investigation covering 26 financial ratios for a large sample of 528 Tunisian firms. To interpret the prediction results, three performance measures have been employed; the accuracy rate, the F1 score and the Area Under Curve (AUC). By conclusion, DNN shows higher accuracy in predicting bankruptcy compared to other conventional models. Whereas, RF model performs better than other machine learning and statistical methods.
The Effect of Public Expenditure and Economic Complexity on Income Disparity in Indonesia Rachely, Balqys; Bashir, Abdul; Rohima, Siti
AFEBI Economic and Finance Review Vol. 8 No. 1 (2023): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

Income distribution disparity is an economic issue addressed within the framework of the Sustainable Development Goals (SDGs), as it can have adverse effects on a country's socio-political landscape. This study aims to determine the impact of healthcare expenditure, educational expenditure, social spending, and trade on income distribution disparities in Indonesia. This research is of a quantitative nature, utilizing secondary data obtained from various sources, including the Directorate General of Fiscal Balance (DJPK) and the Central Bureau of Statistics (BPS). The analytical approach employed involves panel data regression analysis using the Random Effect Model (REM). The research scope encompasses all 34 provinces in Indonesia from 2010 to 2022. The findings reveal that both collectively and individually, healthcare expenditure, education expenditure, social protection spending, and trade significantly influence income distribution disparities in Indonesia. Specifically, investment in healthcare and education exhibits a negative correlation with income disparity, while social protection spending and trade displays a positive correlation.
Springate, Ohlson, Altman Z-Score, Zmijewski, Grover, CA Score Model of Financial Distress Analysis in Retail Companies Tiana Putri, Inggit; Hadiwibowo, Imam; Taufik Azis, Mohammad
AFEBI Economic and Finance Review Vol. 8 No. 2 (2023): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

This study aims to analyze the predictions of the Springate, Ohlson, Altman Z-Score, Zmijewski, Grover, and CA-Score models for retail sector companies listed on the IDX for the 2019-2022 period for financial distress. In this study, a sample of 20 companies in the retail sector was used for the 2019-2022 period using 80 financial reports. The research sample was determined by purposive sampling technique. The data used in this research is secondary data. The data analysis method used is quantitative data analysis. The conclusion of this study is that the most accurate and suitable model for predicting financial distress in retail companies listed on the IDX in the 2019-2022 period is the Grover model. Keywords: Springate, Ohlson, Altman Z-Score, Zmijewski, Grover, CA-Score
Empirical Testing of Fama-French Asset Pricing Five Factor Model In Indonesia Stock Exchange During The Covid-19 Pandemic Period Sitanggang, Okta Martua; Rizkianto, Eko
AFEBI Economic and Finance Review Vol. 8 No. 2 (2023): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

The volatility of the Indonesian Stock Exchange Composite (JKSE) increased significantly during the Covid-19 pandemic period. In this period, return predictability and price volatility in the stock index experienced a single structural break. There is concern among investors and academics that the asset pricing model that has been empirically accepted so far is unable to explain the return or excess return of an asset or investment during the Covid-19 pandemic period. This research empirically tests the significance of Fama – French Five Factor Model. The significance of factors consists of size (market capitalization), profitability, value (book-to-market), investment, and market risk premium (Rm-Rf) factors explain the excess return of stock portfolios on the Indonesian Stock Exchange during the Covid-19 pandemic period. Existing studies show that the Covid-19 pandemic has affected investor sentiment, causing investors to panic and be pessimistic about their investments. In addition, there were deviations from the efficient market hypothesis during several pandemic periods in several countries so that stock prices did not fully reflect the available information. After testing, it was found that the factors size (market capitalization), profitability, value (book-to-market), investment, and market risk premium (Rm-Rf) did not have a significant influence on the excess return of stock portfolios on the Indonesia Stock Exchange during the period Covid-19 pandemic. Keywords: asset pricing; structural break; Fama-French
The Effect of Health Sector Spending, Education and per Capita Income on Life Expectancy in Indonesia Toberliansyah Kholillullah, Kevin; Bashir, Abdul; Yunisvita
AFEBI Economic and Finance Review Vol. 8 No. 2 (2023): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

This study aims to determine the effect of government expenditure in the health sector, government expenditure in the education sector, and per capita income on life expectancy in Indonesia. This type of research is quantitative. The data used is secondary data sourced from the World Bank. The analysis technique used is time series data regression analysis using autoregressive distributed lag (ARDL). The scope of the study used Indonesian data for 20 years from 2000-2019. Life expectancy variables as dependent and health sector expenditure variables, education and per capita income as independent The results showed that health sector expenditure had a significant and positive effect on long and short term life expectancy, education sector spending for the short term had a significant and positive effect on certain periods and the long term had a significant and negative effect on life expectancy, Negative and insignificant short-term per capita income has a negative and significant influence on life expectancy.
The Performance of the Micro Small and Medium Enterprises in India Singh, Rajinder; Kumar, Mahesh; Upadhyay, Anshika
AFEBI Economic and Finance Review Vol. 8 No. 2 (2023): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

MSMEs have been playing an important role in the overall economic development of a country like India, where millions of people are underemployed or even unemployed. This sector solves many problems, viz. poverty and unemployment, through providing immediate and large-scale employment with lower investments and proves to be the second largest manpower employer after agriculture. Micro-small and medium enterprises (MSMEs) play an essential role in the economic development of the country. It contributed to employment as well as the economic growth of the country. The present study shows the performance of the MSMEs in the state of Uttarakhand in terms of investment and employment. The secondary data has been used in the study. The study found that MSMEs play a significant role in the state's economic development, and the correlation between investment and employment was positive during the study period.
The Influence of ESG on Dividend Policy in Indonesia Companies Filman, Fikri Aulian; Rahmayanti, Dewi
AFEBI Economic and Finance Review Vol. 8 No. 2 (2023): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

This research aims to examine the influence of Environmental, Social, and Governance (ESG) disclosure on Dividend Policy. The population in this study consists of all companies listed on the Bursa Efek Indonesia from 2017-2021. The variabel used in this research are Dividend Policy as a dependent variable; Environmental, Social, and Governance as independent variable; and company size and levrage as control variable. The sampling technique employed is purposive sampling, resulting in a total of 130 data samples. The analysis methods used include classical assumption tests, multiple linear regression, and hypothesis testing. The research finding indicate that Environmental, Social, and Governance have a positive influence on Dividend Policy. The control variable, Company Size, have a positive impact on Dividend Policy, while Leverage has a negative effect on Dividend Policy.

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