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International Journal of Finance Research
Published by Training & Research Institute Jeramba Ilmu Sukses
ISSN : -     EISSN : 2746136X     DOI : 10.47747
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
International Journal of Finance Research (IJFR) is a peer-reviewed journal which publishes original research papers. IJFR has been published since 2020. It is currently published quarterly (March, June, September & December). Areas of research include, but are not limited to Finance and Investment, capital markets, financial institutions, corporate finance & corporate governance. e-ISSN: 2746-136X. The Digital Object Identifier (DOI) is assigned to each published article and the journal is indexed by Crossref, Neliti.Com, Dimensions and Google Scholar.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 131 Documents
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Analysis of Output and Employment of Trade in India: A Case of rising Capital Intensity and Its Implications Prakash, Dipak
International Journal of Finance Research Vol. 3 No. 2 (2022): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v3i2.759

Abstract

Trade is by far labour-intensive sector. The sector is dominated by unorganized activities. Though, post-1990s, the share of organized sector has been rising but at slow pace. Till 2003-04, the sector has grown well as a consequence, output has risen and concomitant increase in the share of employment has been noticed. From 2003-04 onwards a significant increase in capital intensity has been noticed which increased the productivity of the sector. Therefore, contribution of the sector in employment generation has decimated, despite the fact that there was no decline in output. Rise in capital intensity is attributed to formalisation of the sector and resultant increase in investment.
The Effect of Profitability, Company Size and Capital Structure on Stock Prices in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange Novita, Reni Desti; Djazuli, Abid; Choiriyah, Choiriyah
International Journal of Finance Research Vol. 3 No. 2 (2022): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v3i2.783

Abstract

This study aims to determine the effect of Profitability, Company Size, and Capital Structure on Stock Prices in Consumer Goods Industrial Sector Companies Listed on the Indonesia Stock Exchange (IDX). The type of research used is descriptive research and verification research. The data used in this study is secondary data obtained from the IDX official website (www.idx.co.id). Methods of data collection using the form of documentation. The data analysis used is quantitative analysis. The analysis technique is multiple linear regression. The results of the joint study of profitability, firm size, and capital structure variables have a significant positive effect on stock prices in consumer goods industrial sector companies listed on the Indonesia Stock Exchange. Profitability and firm size have a significant positive effect on stock prices, while the capital structure significantly negatively impacts stock prices.
Deep Learning on SPY Stock Prices Using Improved Multi-Step LSTM Lian, Yulong Eric
International Journal of Finance Research Vol. 3 No. 2 (2022): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v3i2.785

Abstract

Stock price prediction has been a widely pursued topic by researchers in recent years due to the great impact that significant research can have on the economy. LSTM is commonly used for stock price prediction as it has strong time series predictive capabilities. However, it is limited by its loss function, which only takes one parameter (predicted stock price) into account. This paper proposes a multivariate multi-step, vector output predictive model using LSTM, with both the stock price and the relative return as inputs of the neural network. Furthermore, a novel loss function that combines both the standard mean squared error, and the relative return mean squared error to hone accuracy is introduced. The model’s predictive capabilities are demonstrated on the S&P 500 Index. This improved LSTM model reaches a test MSE of 0.0076, which is a result that is significantly stronger than results demonstrated by standard LSTM stock prediction networks, and which outperforms most of the LSTM models mentioned in the literature.
Homo-Hetero Pairing Regression Model: An Econometric Predictive Model of Homo Paired Data Bundala, Ntogwa N.
International Journal of Finance Research Vol. 3 No. 2 (2022): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v3i2.792

Abstract

The study aimed to examine the technical and fundamental hypotheses in NYSE, NASDAQ and S&P 500 stock exchange markets. The main determinants (variables) that were examined were stock trading volumes, closing stock prices and stock information available in the stock exchange market. The 240 days, 197 days and 253 days data of closing stock prices and trading volumes at NYSE, S&P500 and NASDAQ stock exchange markets were systematically collected from June 2021 to June 2022. The data was analysed by using the Homo-Hetero Pairing (HHP) Regression Model. This model was developed to detect the linear and non-linear behaviour of data. The study evidenced that both the technical and fundamental hypotheses in  NYSE, S&P500 and NASDAQ stock exchange markets are defined by the inverse and S-curved models in two distinctive pairing classes called the positive-positive pairing (PPP) class and the negative-positive pairing (NPP) class. The study concluded that the optimal prediction of the stock price or return is achieved by the fundamentalists in the stock exchange markets. The study recommends that stock investors should priorities the use of the fundamental hypothesis to make their portfolio investment decision. Moreover, the study recommends the application of the HHP regression model in financial markets, economics, psychology, sociology, and medicine studies.  In addition, the HHP regression model is recommended for the prediction of water waves in the investigation of hydrodynamic and erosion-accretion processes
Ownership Structure and Corporate Sustainability Disclosure in Kenya: Interaction Effect of Board Gender Diversity Tanui, Peninah Jepkogei
International Journal of Finance Research Vol. 3 No. 4 (2022): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v3i4.962

Abstract

Most firms in this day and age seek to report issues affecting assorted stakeholders. Consequently, sustainability revelation endorses all-inclusive rather than economic performance analysis of the organization. The study sought after the interaction effect of board gender diversity in the relationship between ownership structure and corporate sustainability disclosure of listed companies in Kenya. The theoretical framework was made of legitimacy, triple bottom line and stakeholder theories. Guided by causal research design, 62 listed companies were targeted but 56 were included after inclusion and exclusion criteria. .  Secondary data obtained from audited annual reports for the year 2021 was analyzed using SPSS. From the multiple regression analysis, there was a negative but significant effect (β= -.246, .001<.05) of managerial ownership on corporate sustainability disclosure. On the contrary, both institutional and foreign ownership positively but insignificantly affect corporate sustainability disclosure as indicated by (β=.423, .816>.05) and (β=.356, .559>.05) respectively. Furthermore, board gender diversity positively and significantly moderates the relationship between managerial (β=.277, .001<.05) along with institutional ownership (β=.343, .000<.05) and corporate sustainability disclosure. To sum up, sustainability disclosure of the firm is vital for institutional and foreign more than managerial investors. From the findings, board gender diversity enriches sustainability disclosure once interacted with managerial and institutional ownership structure.  The management of the listed companies in Kenya are expected to uphold ownership structure by attracting investors, both individuals and institutions. More importantly, the companies are expected to formulate ways of promoting women representation in the board so as to progress the gender diversity concept.
The Effect of Perceived Knowledge of Accounting, Business Scale, and Level of Education Level of MSME Actors Against Use of Accounting Information in Palembang City Permana, Eko; Trisninawati, Trisninawati
International Journal of Finance Research Vol. 5 No. 3 (2024): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v5i3.2110

Abstract

This study aims to determine the effect of perceived accounting knowledge, business scale, and education level of MSME actors on the use of accounting information in Palembang City. The research method used is descriptive quantitative. The data used in the study were primary data and secondary data. The sampling technique used non- probability sampling techniques. The sample studied in this study were 100 respondents who were MSMEs in Palembang City, especially the Plaju and Kertapati areas. Based on the statistical t test conducted, it can be concluded that the perception of accounting knowledge affects the use of accounting information with a significance value of 0.000 <0.05. Based on the statistical t test conducted, it can be concluded that the scale of business has no effect on the use of accounting information 0.438> 0.05. Based on the statistical t test conducted, it can be concluded that the level of education affects the use of accounting information with a significance value of 0.000 <0.05. The magnitude of the influence of the independent variable on the dependent variable is 50.8%, the remaining 49.2% is influenced by other variables that are not included in the research model.
Budget Performance Analysis at LLDIKTI Region II Work Unit Based on Budget Implementation Indicators Mintareza, M.; Fitriasuri, Fitriasuri
International Journal of Finance Research Vol. 6 No. 2 (2025): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v6i2.2660

Abstract

The Budget Implementation Performance Indicator is an instrument used to monitor and evaluate the implementation of the budget of the Ministry/Institution work unit. The Budget Implementation Performance Indicator has 3 aspects, namely the quality aspect of budget planning, the quality aspect of budget implementation, and the quality aspect of budget implementation results. The indicators consist of eight components, namely the revision of DIPA, deviation from page III of DIPA, budget absorption, contractual spending, bill settlement, management of inventory and additional supply funds, dispensation of baiya warrants, and output achievements. LLDIKTI Region II as a work unit under the Ministry of Higher Education, Culture, Research and Technology plays an active role in the implementation of monitoring and evaluation with Budget Implementation Performance Indicators in measuring whether the budget implementation is good or not in the work unit which will later have an impact on the efficiency and effectiveness of budget use.
The Effect of Tax Rates on Tax Compliance in International Joint Venture: A Systematic Literature Review Putri, Mareta; Sihombing, Belandina Anita Sere; Mukhtaruddin, Mukhtaruddin
International Journal of Finance Research Vol. 6 No. 1 (2025): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v6i1.2684

Abstract

This review systematically analyzes the literature on the effect of tax rates on tax compliance in International Joint Ventures. Of the 19 studies reviewed, 16 studies show that tax rates have a positive influence on International Joint Venture compliance, by increasing transparency, investment incentives, and financial stability. Meanwhile, the remaining 3 studies suggest that rate uncertainty can have a negative impact on joint venture compliance, especially in countries with unstable tax regulations. The results of this study provide a deeper understanding of the role of taxation in providing a reference for investors and policymakers in designing tax policies that are more conducive to cross-border investment.
Tax in the Digital Age: A Systematic Study on E-commerce and Taxation Policy Putri, Ayu Fitria; Prasetyawati, Tyas; Mukhtaruddin, Mukhtaruddin
International Journal of Finance Research Vol. 6 No. 1 (2025): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v6i1.2686

Abstract

This study aims to analyze taxation policies in the digital era, particularly in the e-commerce sector, using a literature review approach based on 22 academic journals. The findings indicate that the most frequently used theories in e-commerce taxation research are the Tax Compliance Theory and Tax Awareness Theory, each cited in five journals. Additionally, qualitative research methods dominate at 38.1%, while quantitative methods account for 61.9% of the studies. Key factors influencing tax compliance in e-commerce include tax understanding and awareness, sanctions and law enforcement, trust in tax authorities, tax socialization, and tax regulations and policies. The proposed policy implications include enhancing education and socialization, strengthening regulatory frameworks and legal certainty, implementing tax incentives, and optimizing oversight and sanctions. This study highlights the necessity for taxation policies in the digital era to continuously adapt to improve compliance and create a fair and effective system for e-commerce businesses.
The Role of Green Bonds as a Financing Solution for Adapting to ESG Regulations and Its Impact on Corporate Profitability Riswanda, Muhammad Rumi Alvito; Precilia, Tharisa; Tjajadi, Catherine; Fauzi, Fitriya
International Journal of Finance Research Vol. 6 No. 3 (2025): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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