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Golden Ratio of Finance Management
Published by Manunggal Halim Jaya
ISSN : -     EISSN : 27766780     DOI : https://doi.org/10.52970/grfm
Core Subject : Economy,
Economics, Econometrics & Finance
Golden Ratio of Finance Management (GRFM) encourages courageous and bold new ideas, focusing on contribution, theoretical, managerial, and social life implications. Golden Ratio of Finance Management (GRFM) welcomes papers that are based on human resources management for example: Accounting and Financial Reporting, Alternative Investments, Asset Pricing, Bank Solvency and Capital Structure, Banking Efficiency, Banking Regulation, Behavioural Finance, Commodity and Energy Markets, Corporate Finance, Corporate Governance and Ethics, Credit Rating, Derivative Pricing and Hedging, Empirical Finance, Experimental finance, Financial Applications of Decision Theory or Game Theory, Financial Applications of Simulation or Numerical Methods, Financial Economics, Financial Engineering, Financial Forecasting, Financial mathematics, Financial Risk Management and Analysis, Financial services, Financial theory, Islamic Finance, Islamic Banking, Personal finance, Portfolio Optimization and Trading, Public finance, Regulation of Financial Markets and Institutions., Stochastic Models for Asset and Instrument Prices, Systemic Risk
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 160 Documents
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Exploring the Impact of Fintech Innovation on Financial Stability and Regulation: A Qualitative Study Wijayanti, Handayani Tri; Sriyanto, S.
Golden Ratio of Finance Management Vol. 5 No. 1 (2025): October - March (Article in Press)
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i1.423

Abstract

This qualitative study explores the multifaceted dynamics of fintech innovation, financial stability, and regulation. The research aims to investigate the impact of fintech innovations on financial stability, identify associated risks and challenges, and examine regulatory responses to mitigate these risks. Employing a comprehensive research methodology encompassing exploratory and descriptive approaches, the study synthesizes existing literature from academic journals, reports, and other scholarly sources. Data collection involves systematic searches of databases such as PubMed, Scopus, Web of Science, and Google Scholar, supplemented by citation chaining and hand-searching techniques. Data analysis entails iterative rounds of coding, categorization, thematic analysis, and interpretation to uncover patterns, themes, and insights embedded within the literature. The research findings highlight the significant potential of fintech innovation to enhance financial inclusion, efficiency, and transparency while also identifying risks related to cybersecurity threats, data privacy concerns, and systemic vulnerabilities. Regulatory responses, including regulatory sandboxes, licensing regimes, and innovation hubs, are examined as mechanisms to foster innovation while safeguarding financial stability and consumer protection. The study contributes to advancing our understanding of the complex interactions between fintech innovation, financial stability, and regulation, providing insights to policymakers, regulators, industry stakeholders, and researchers.
Analysis of Accounting Treatment for Zakat, Infaq, and Sadaqah Considering on PSAK Number 109 at Zakat Management Organizations Nur, Nashri; Alam, Syamsu; Junaid, Asriani
Golden Ratio of Finance Management Vol. 5 No. 1 (2025): October - March (Article in Press)
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i1.714

Abstract

This study aims to determine the conformity of the accounting treatment for Zakat, Infaq, and Sadaqah at BAZNAS South Sulawesi as reviewed under PSAK Number 109. The research employs a descriptive analytical approach, involving direct investigation of the research subject, and collecting and analyzing documents or records maintained by the organization regarding their accounting and financial reporting. The methodology includes interviews with key personnel, review of financial statements, and comparative analysis with PSAK Number 109 standards. The urgency of this research lies in the need to enhance transparency and accountability in the management of charitable funds, ensuring compliance with regulatory standards, and improving public trust in Zakat management. The results indicate that the recognition and measurement of Zakat, Infaq, and Sadaqah at BAZNAS South Sulawesi are consistent with PSAK Number 109, except that the presentation and disclosure of financial reports are not fully compliant with PSAK Number 109.
The The Impact of Accounting Knowledge, Perceptions, and Job Market Factors on Students Career Interest as Public Accountants Hali, Antonyo Almase Gasi; Candra, Yudas Tadius Andi
Golden Ratio of Finance Management Vol. 5 No. 1 (2025): October - March (Article in Press)
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i1.814

Abstract

Public accountant is a profession that has an official license to operate independently as a private accountant and offer professional services. The public accountant profession offers professional services to audit an agency or company's financial statements. The purpose of this study was to determine the effect of the level of understanding of accounting, student perceptions, and labor market analysis on the preferences of accounting students at Mercu Buana University Yogyakarta to work as public accountants. With the research tool used in this research, namely the multiple linear regression analysis method. The population in this study were accounting students at Mercu Buana University Yogyakarta Class of 2021, in this study the purposive sampling method was used to determine the sample and then clarified using the Slovin formula. The results of the study indicate that students' interest in a career as a public accountant is not influenced by their understanding of accounting. In contrast, student perceptions and labor market considerations affect their interest in a career as a public accountant.
Earnings Quality and Economic Narratives: Insights into Corporate Truth-Making from CFOs and Financial Standard Setters Warsina, W.; Suswadi, S.; Budiana Kurniawati, Susilaningtyas; Dwanita Widodo, Zandra
Golden Ratio of Finance Management Vol. 4 No. 2 (2024): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v4i2.873

Abstract

This study investigates the perceptions of Chief Financial Officers (CFOs) in Indonesian companies regarding earnings quality and the factors influencing their reporting decisions. It aims to explore the implications of these perceptions for stakeholders, including investors and standard setters. Employing qualitative methodologies, the research collects data through in-depth interviews and surveys administered to CFOs across various sectors in Indonesia. The study examines the relationship between earnings quality and institutional ownership, credit ratings, and the professional backgrounds of CFOs. The findings reveal that nearly 95% of CFOs perceive earnings as critical for investors in valuing companies, with a strong emphasis on sustainability and the absence of one-time items as key attributes of high-quality earnings. Additionally, a significant correlation exists between institutional ownership and earnings quality, while CFOs with public accounting backgrounds report higher perceptions of earnings quality compared to their counterparts. The study highlights that firms with higher credit ratings tend to demonstrate greater earnings quality. The results underscore the importance of transparent and reliable financial reporting practices for CFOs, suggesting a need for improved accounting standards that address the complexities of earnings quality. Investors are encouraged to consider the sustainability of earnings when making investment decisions. This research contributes to the understanding of earnings quality in emerging markets, specifically within the context of Indonesian corporate governance. It bridges the gap between academic theories and practical insights from financial executives, offering valuable implications for future research and policy development.
Exploring the Impact of Fintech Innovation on Financial Stability and Regulation: A Qualitative Study Wijayanti, Handayani Tri; Sriyanto, S.
Golden Ratio of Finance Management Vol. 5 No. 1 (2025): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i1.423

Abstract

This qualitative study explores the multifaceted dynamics of fintech innovation, financial stability, and regulation. The research aims to investigate the impact of fintech innovations on financial stability, identify associated risks and challenges, and examine regulatory responses to mitigate these risks. Employing a comprehensive research methodology encompassing exploratory and descriptive approaches, the study synthesizes existing literature from academic journals, reports, and other scholarly sources. Data collection involves systematic searches of databases such as PubMed, Scopus, Web of Science, and Google Scholar, supplemented by citation chaining and hand-searching techniques. Data analysis entails iterative rounds of coding, categorization, thematic analysis, and interpretation to uncover patterns, themes, and insights embedded within the literature. The research findings highlight the significant potential of fintech innovation to enhance financial inclusion, efficiency, and transparency while also identifying risks related to cybersecurity threats, data privacy concerns, and systemic vulnerabilities. Regulatory responses, including regulatory sandboxes, licensing regimes, and innovation hubs, are examined as mechanisms to foster innovation while safeguarding financial stability and consumer protection. The study contributes to advancing our understanding of the complex interactions between fintech innovation, financial stability, and regulation, providing insights to policymakers, regulators, industry stakeholders, and researchers.
Application of Murabahah Operations on Gold Savings Products on Customer Deposit Fund Profits at Bank Syariah Indonesia (Case Study at Bank Syariah Indonesia Panyabungan Branch Office) Pulungan, Rahmad; Syakir, Ahmad; Anggraimi, Tuti
Golden Ratio of Finance Management Vol. 5 No. 1 (2025): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i1.631

Abstract

This study aims to determine the "Analysis of Murabahah Operations on Gold Savings Products Against the Profits of Customer Trust Funds at Bank Syariah Indonesia (Case Study of Bank Syariah Indonesia KCP Panyabungan)". This research was conducted at Bank Syariah Indonesia KCP Panyabungan. The method in this study uses qualitative methods with the form of data research (field research). The results showed that operations on gold savings products at Bank Syariah Indonesia KCP Panyabungan use murabahah contracts, but also wadi'ah and istishna' contracts, and the analysis of murabahah operations on gold savings products on deposit fund profits at Bank Syariah Indonesia KCP Panyabungan shows that murabahah contracts are used in sale and purchase transactions on gold savings products with this savings model has special characteristics that make it unique.
Analysis of Accounting Treatment for Zakat, Infaq, and Sadaqah Considering on PSAK Number 109 at Zakat Management Organizations Nur, Nashri; Alam, Syamsu; Junaid, Asriani
Golden Ratio of Finance Management Vol. 5 No. 1 (2025): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i1.714

Abstract

This study aims to determine the conformity of the accounting treatment for Zakat, Infaq, and Sadaqah at BAZNAS South Sulawesi as reviewed under PSAK Number 109. The research employs a descriptive analytical approach, involving direct investigation of the research subject, and collecting and analyzing documents or records maintained by the organization regarding their accounting and financial reporting. The methodology includes interviews with key personnel, review of financial statements, and comparative analysis with PSAK Number 109 standards. The urgency of this research lies in the need to enhance transparency and accountability in the management of charitable funds, ensuring compliance with regulatory standards, and improving public trust in Zakat management. The results indicate that the recognition and measurement of Zakat, Infaq, and Sadaqah at BAZNAS South Sulawesi are consistent with PSAK Number 109, except that the presentation and disclosure of financial reports are not fully compliant with PSAK Number 109.
Analysis of Accounting Information Systems on Production and Sales Effectiveness at PT. Gresik Cipta Sejahtera Labuhan Batu Branch, Indonesia Ritonga, Tri Agustin; Nurwani, N.; Syafina, Laylan
Golden Ratio of Finance Management Vol. 5 No. 1 (2025): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i1.732

Abstract

This study aims to determine whether the accounting information system for production and sales at PT Gresik Cipta Sejahtera Labuhan Batu Branch has been running effectively or not. The focus of this branch is to ensure the smooth running of the production and sales process. The use of an efficient accounting information system can increase production effectiveness by ensuring that fertilizer stock is always available on time and in the right amount. In addition, this system can also support sales strategies by providing relevant information for decision making related to price, promotion, and distribution. This study uses a descriptive qualitative approach to understand the impact of accounting information systems on operational effectiveness. Primary data were obtained through interviews and direct observation. The results of the study indicate that the raw material inventory accounting information system implemented at PT Gresik Cipta Sejahtera is quite reliable in recording and reporting inventory data. Although the existing system is quite effective, the study also identified several parts that need improvement, such as the need for further consistency between the inventory module and the sales module to increase the accuracy of estimating fertilizer stock needs based on sales trends.
The The Impact of Accounting Knowledge, Perceptions, and Job Market Factors on Students Career Interest as Public Accountants Hali, Antonyo Almase Gasi; Candra, Yudas Tadius Andi
Golden Ratio of Finance Management Vol. 5 No. 1 (2025): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i1.814

Abstract

Public accountant is a profession that has an official license to operate independently as a private accountant and offer professional services. The public accountant profession offers professional services to audit an agency or company's financial statements. The purpose of this study was to determine the effect of the level of understanding of accounting, student perceptions, and labor market analysis on the preferences of accounting students at Mercu Buana University Yogyakarta to work as public accountants. With the research tool used in this research, namely the multiple linear regression analysis method. The population in this study were accounting students at Mercu Buana University Yogyakarta Class of 2021, in this study the purposive sampling method was used to determine the sample and then clarified using the Slovin formula. The results of the study indicate that students' interest in a career as a public accountant is not influenced by their understanding of accounting. In contrast, student perceptions and labor market considerations affect their interest in a career as a public accountant.
The Impact of Bad Credit on Debtor and Creditor Accountability in Fiduciary-Based Bussiness Financing Sondang, Monica Berliana
Golden Ratio of Finance Management Vol. 5 No. 1 (2025): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i1.883

Abstract

Bad credit, which late payments by the debtor characterize, can damage the relationship of trust between the two parties and increase the Non-Performing Loan (NPL), which affects the financial health of the Pegadaian company. The method used in this research is descriptive analysis with a qualitative approach, which involves systematic observation, in-depth interviews, and literature studies to collect information and data relevant to the research discussed. The results of this study indicate that debtor accountability is strongly influenced by their ability to fulfill payment obligations. At the same time, creditors need to analyze business feasibility and efforts to mitigate risks so that non-performing loans do not increase. This research emphasizes the importance of clearly understanding each party's obligations, the debtor and the creditor bound by the fiduciary, to benefit both parties. Thus, it is expected to create a sustainable financing environment, which can increase economic growth in Samarinda.

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