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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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DEMATEL Method in Implementing Green Business Process Management (BPM) in Micro, Small and Medium Enterprises in Kendari City Manan, La Ode Abdul; Lajaria, Ridha Taurisma; Imran, Imran
International Journal of Finance Research Vol. 4 No. 4 (2023): 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.v4i4.1491

Abstract

MSMEs are often considered the biggest contributors to environmental damage and produce more waste than other businesses. This is because MSMEs, in general, are still focused on achieving economic performance. Research sampling was carried out using the Slovin formula. The number of samples in this study was 96.68 or 100 IMK as samples. The collected data was analyzed using the DEMATEL method, which is used to analyze cause-and-effect relationships between a set of factors that influence a decision-making process. Based on the results of this research, "green attitude" has the highest interaction and the strongest impact. Improving the behavior of individuals, including managers, customers, and employees of the organization, is a top priority. Environmentally conscious behavior influences environmentally friendly organizational strategies and governance. Environmental knowledge and awareness influence environmentally conscious behavior; this shows that with increasing environmental knowledge and awareness in organizations, environmentally friendly behavior also increases
Implementation of Loan Accounting Treatment for New Members in CU. Canaga Antutn Jaurino, Jaurino; Kristiawati, Endang; Risal, Risal; Setiawan, Aris; Satono, Sartono; Sari, Wilda
International Journal of Finance Research Vol. 4 No. 4 (2023): 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.v4i4.1577

Abstract

Research entitled Analysis of Accounting Treatment of Member Loans in CU. Canaga Antutn, aims to build a model of the accounting treatment for recording savings formation with loans and remuneration for services provided. This can formulate systems and procedures for providing productive credit to establish control and increase the productivity of CU members. This research will benefit CU because they have an accounting treatment model and credit granting system to build controls that will become a reference for CU members. The method used in this research is a survey with a qualitative approach, conducted by interviews and observing the process of accounting treatment results that have been carried out. Then it is studied to provide a solution for CU Canaga Antutn by designing a model for CU loan accounting treatment. The results of this research show that CU. Canada Antutn does not carry out journal entries, either when disbursed funds are recorded as member loans or when the loan funds are recorded as savings. Non-performing loans, both Mangala loans and productive loans, based on CU management policy, Canaga Antutn, the level of smooth payments is still considered smooth, with a range between 70% - 80%, with a limit of 60% - 90%. Mangala Loans Smooth payment rates from 2019 to 2022: 66.88%, 65.62%, 72.60% and 70.62%. Productive loans 92.88%, 92.60%, 90.72% and 95.35%. The credit disbursement control system and non-performing loans information system are still weak, and there is no analysis of the age of receivables.
The Influence of Bid-Ask Spread, Market Value, Variance Return, and Stock Trading Volume on the Stock Holding Period on the SRI-KEHATI Index listed on the Indonesia Stock Exchange in 2018-2022 Paramita, Santi; Nursyamsi, Yusriyah Amelia
International Journal of Finance Research Vol. 4 No. 4 (2023): 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.v4i4.1589

Abstract

The increasing awareness of society to play a role in preserving the environment has encouraged more and more investors to choose environmentally friendly stocks. One of the environmentally friendly stock indexes in Indonesia is the SRI-KEHATI Index. This research aims to determine the factors that influence the holding period of SRI-KEHATI Index stocks. Thus, this research examines the influence of bid-ask spread, market value, return variance, and stock trading volume on the stock holding period. The research focuses on the SRI-KEHATI Index listed on the Indonesia Stock Exchange in 2018-2022. The research uses quantitative methods with descriptive and associative approaches. The population in this study was 41 companies. Sampling used a purposive sampling technique with a total sample of 13 companies so 65 observation data were obtained. The data analysis technique uses panel data regression analysis. Partial test results show that the bid-ask spread and return variance do not affect the stock holding period. Market value and stock trading volume positively affect the stock holding period. Simultaneous testing shows that bid-ask-spread, market value, return variance, and stock trading volume impact the stock holding period.
The Effect of Earning Per Share, Price to Book Value, and Price Earning Ratio on the Share Price of PT. Express Transindo Utama Tbk Irawan, Adelia Dewi; Herlinawati , Erna; Herlina, Listri
International Journal of Finance Research Vol. 4 No. 4 (2023): 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.v4i4.1591

Abstract

This study aims to analyze the effect of earnings per Share (EPS), Price to Book Value (PBV), and Price Earning Ratio (PER) on the share price of PT Express Transindo Utama Tbk listed on the Indonesia Stock Exchange during the period 2012-2022. PT Express Transindo Utama Tbk is one of the leading transportation companies in Indonesia and has shares traded on the stock exchange. This study uses historical data of EPS, PBV, PER, and stock price of PT Express Transindo Utama Tbk during the specified research period. These data were then analyzed using multiple linear regression methods to identify the relationships between these variables. However, the study also revealed that external factors such as stock market conditions, macroeconomic situation, and government policies can also affect the share price of PT Express Transindo Utama Tbk during the study period. Fluctuations in crude oil prices and the global COVID-19 pandemic are some examples of external factors that affected the company's share price during the study period.
The Effect of Service Quality and Excellence in Islamic Insurance Products on Community Preferences in Choosing an Islamic Insurance Company in Sikara Kara 1 Village, Natal Kab. Madina Lestari, eka; Jannah, Nurul; Nasution, Juliana
International Journal of Finance Research Vol. 4 No. 4 (2023): 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.v4i4.1592

Abstract

In order to determine the influence of service quality and perfection in Islamic insurance products on preferences in choosing Islamic insurance firms in Sikara kara 1 village, Natal kab. Madina, this study uses a quantitative technique based on the theory of causal connection research. Likert-scale research questionnaires were distributed via Google Forms in order to gather data for the study. Among the data analysis and testing techniques used in research are determinant coefficient tests (R2), multiple linear regression analysis, significance tests, validity and reliability tests, and tests based on conventional assumptions. This study employed random sampling, meaning that samples from the population were randomly selected. The 1564 residents of the Sikara Kara 1 village community make up the study's population. Since more than a thousand people are in the study population, the researchers used the Slovin approach to choose a sample. At that point, there were 94 people in the sample. The findings demonstrated that community decisions are significantly impacted by service quality. With a t value of 1.696 greater than t table 1.661 with a significant value of 0.004 less than 0.05 and a t count of 4.629 greater than t table 1.661 with a significant value of 0.000 less than 0.05, the computations' results demonstrate that the product's second benefit significantly influences people's preferences. It is often recognized that people's preferences are favorably and considerably influenced by elements like perfection and quality of service while choosing an insurance company in Sikara Kara 1 Village, Natal Kab. Madina
Analysis of the Implementation of Good Corporate Governance (GCG) Principles to Improve Service Quality at Bumiputera Syariah Life Insurance Company Putri, Indry_Anggraini; Syahriza, Rahmi; Rahma, Tri Inda Fadhila
International Journal of Finance Research Vol. 4 No. 4 (2023): 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.v4i4.1603

Abstract

In the case of PT AJB Bumiputera 1912, special restrictions are needed because insurance is different from a business established as a PT. This is where the difference is clear: in a PT, this is not always the case, but in a joint venture, the policy will inevitably also seek company investors. This feature involves legal risks as it requires each investor to accept liability for the company incurring losses. As a result, AJB Bumiputera's policyholders are responsible for any business activities that contain the risk of loss and are entitled to a portion of the company's income. The implementation of good corporate governance (GCG) at AJB Bumiputera is the subject of this research. The research method used in this study is qualitative. The findings of this study show that although AJB Bumiputera has tried to implement GCG principles (such as accountability, openness, and fairness), AJB Bumiputera has not implemented it optimally, in other words, the implementation has not been effective.  
Can Profitability Moderate the Impact of Green Investment, Corporate Social Responsibility, and Good Corporate Governance on Company Value on the SRI-KEHATI Index? Paramita, V. Santi; Ali, Ashma
International Journal of Finance Research Vol. 4 No. 4 (2023): 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.v4i4.1604

Abstract

The Sri-Kehati Index shares, which offer shares of environmentally friendly companies, are of great interest to investors who care about the environment. This research aims to determine the determinant factors of company value in Sri-Kehati Index companies, with profitability as a moderating variable. The determinant factors used in modeling are green investment, corporate social responsibility, and good corporate governance. ROA proxied profitability, and company value is proxied by price book value. The research uses a quantitative approach with descriptive-verification methods. The research population is companies that are members of the Sri-Kehati Index 2016-2021; the sample is determined using a purposive sampling technique—data analysis techniques using panel data regression and Moderated Regression Analysis (MRA). The research results show that partially green investment and good corporate governance have a positive effect, but corporate social responsibility does not affect company value. Profitability can moderate the relationship between good corporate governance and firm value. Besides that, green investment, corporate social responsibility, and good corporate governance simultaneously influence the company value of companies that are members of the Sri-Kehati Index stock group. The results of this research can be a basis for consideration by investors who care about the environment in investment decisions and can be a reference for further research. It is hoped that the results of this research will encourage many companies to implement green investments to help overcome environmental problems.  
The The Influence of Revenue, Operational Expenses, and Tax Expenses on Financial Performance in Construction Services Companies Listed on The Indonesian Stock Exchange Irwanto, Endrik; Putra, Aldi Pratama; Fajriyah, Mega; Mulyani, Kartika; Probokusumo, Danny Widyantoro
International Journal of Finance Research Vol. 5 No. 1 (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.v5i1.1612

Abstract

This study aims to determine the influence of revenue, operating, and tax expenses on financial performance in construction service companies listed on the Indonesia Stock Exchange in 2017-2020. The variables tested in this study consisted of the influence of income, operating expenses, and tax expenses as independent variables and proxied financial performance with operating profit margin as the dependent variable. The population in this study are construction service companies listed on the Indonesia Stock Exchange for the period 2017-2020. The sampling technique used in this study was purposive sampling, and a sample of 48 data from 12 construction service companies listed on the Indonesia Stock Exchange for the period 2017-2020 that met specific criteria was obtained. The data analysis technique used in this research is panel data regression analysis and classical assumption test. The results of this study indicate that income has a positive and significant effect on the company's financial performance, operating expenses have not a positive and not significant impact on the financial performance of the company, and tax expenses have not a positive and not significant effect financial performance and revenue, operating expenses and tax expense together do have a simultaneous and significant effect on the Company's Financial Performance.
Earnings Management: Boon or Bane for Growth in Indonesia Consumer Sector? English Hamdani, Ujang Halim; Priyanto, Panji; Suhandi, Ni Putu Mila
International Journal of Finance Research Vol. 5 No. 1 (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.v5i1.1621

Abstract

This study investigates the relationship between earnings management and financial risk on company growth in the Primary Consumer Goods Industry sector listed on the IDX from 2017 to 2021. The findings show that earnings management practices positively and significantly impact company growth, indicating that companies implementing management profits tend to experience higher growth (Growth Companies). Enhancing positive and efficient earnings management practices can improve company performance and overall business growth. The statistically significant effect indicates that this relationship is not coincidental, emphasizing the strong relationship between earnings management and firm growth. However, financial risk does not significantly affect company growth and cannot moderate the relationship between earnings management and company growth. This observation highlights the complexity of the impact of financial risk on corporate growth, which various unmeasured factors, including changes in interest rates, market fluctuations, and credit risk, may influence. Other internal and external factors that affect the relationship between financial risk and firm growth may not be considered in this regression model, limiting its ability to capture the subtleties of this relationship fully. Nonetheless, this study shows that Financial Risk and Earnings Management significantly affect the dependent variable, Company Growth. The results show that companies that apply better earnings management practices in their financial reporting experience better or higher growth. However, this study had limitations, and future research should explore a different sector, as this may yield different results. In addition, future research may consider including control variables such as firm size, liquidity, leverage, industry growth, and other economic factors to understand their impact on firm growth better
The Influence of Member Perceptions, Service Quality, and Trust on Member Loyalty by Intervening Organizational Image (Case Study of the IAI Organization in Tangerang Regency) Mulyani, Kartika; Brabo, Nora Andira; Iswati, Heni
International Journal of Finance Research Vol. 5 No. 1 (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.v5i1.1661

Abstract

This research aims to analyze the influence of member perceptions, service quality, and trust on member loyalty by intervening with the organizational image of the Indonesian Pharmacists Association (IAI) in Tangerang Regency. This research used a survey method with 315 people using the Simple Random Sampling technique. The data collection technique uses a questionnaire whose validity and reliability have been tested. The data analysis technique uses the software program application using multiple linear regression analysis and path analysis. The research results provide conclusions: (1) Members' perceptions have a positive and significant effect on the organization's image; (2) Service quality has a positive and significant effect on the organization's image; (3) Member trust has a positive and significant effect on the organization's image; (4) perception, quality of service, and trust together have a positive and significant effect on the organization's image; (5) Member perceptions have a positive and significant effect on member loyalty; (6) Service quality has a positive and significant effect on member loyalty; (7) Trust has a positive but not significant effect on member loyalty; (8) Perception, service quality and trust simultaneously influence member loyalty; (9) Perception, service quality and trust simultaneously influence member loyalty through organizational image as an intervening variable

Page 7 of 14 | Total Record : 131

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