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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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The Effectiveness of Financial Planning on the Performance of the Realization of Village Funds: A Study from Palupi Village, Palu City, Indonesia Ananda, Mutiara Dea; Kasim, Muhammad Yunus; Kadang , Juliana; Fera , F.
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.v5i1.1045

Abstract

This study aims to analyze the effectiveness of financial planning on the performance of the realization of urban village funds in Palupi Village, Palu City, in 2022-2024. The research method used is descriptive qualitative, utilizing secondary data in annual cash reports, village budgets, and realization of village funds. Results showed that budget realization reached 100% effectiveness in 2022 and 2023 but decreased to 91.5% in 2024 due to budget reallocation for other urgent priorities. The budget allocation shows the main focus on community empowerment activities, which reached 87.3% of the total budget in 2024. An evaluation based on agency theory indicates that the local government, as an agent, has tried to meet the community's needs as the principal. However, community participation in planning still needs to be improved. This research recommends increasing community participation and improving program implementation distribution to support the accountability and effectiveness of Village fund management. With these steps, it is expected that the management of urban village funds can support sustainable development and optimally improve community welfare.
The The Effect of Green Accounting and Carbon Accounting on Production Sustainability in Financial Performance in Agribusiness Companies Ramadhan, Charisma Bayu; Pandin, Maria Yovita R.
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.v5i1.1056

Abstract

This research aims to describe the evolution of internal audit, focusing on identifying the most productive and cited articles, authors, countries, and institutions. The study used bibliometric analysis with VOSviewer software based on Scopus data, covering 490 articles published from 2017–2023. Data was collected using the "internal audit" keyword and analyzed to identify publication trends, author collaborations, and citation patterns. The results showed that the number of publications on internal audits continues to increase, with 2020 being the most productive year, with 80 articles (16.33%). The United States leads in the number of articles and citations, followed by Malaysia and other countries. Authors such as Eulerich Marc and institutions such as Brigham Young University are among the most productive in this study. The article " Influence of Audit Committee and Internal Audit Function Effectiveness on Enterprise Risk Management Adoption" by Callahan et al. is the most cited. The implications of this study show the importance of the evolution of the role of internal audit in risk management, control, and organizational governance, especially in the era of digitalization. Then, for further research evolution, other software and visualization methods can be used besides VOSviewers, such as CiteSpace or Gephi, to provide more comprehensive insights into the structure of internal audit research.
The Role of Financial Knowledge in Enhancing Financial Independence of The Millennial Generation in The Digital Era Febiastini, Ni Made; Kadang, Juliana; Darman, D.; Risendy, Rian
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.v5i1.1058

Abstract

This study aims to analyze the influence of financial knowledge on the financial independence of the millennial generation in the digital era. A descriptive quantitative approach was applied, with primary data collected through questionnaires distributed to 50 BPJS Kesehatan KC Palu employees. Using SPSS V.30.0, statistical analysis evaluated the validity, reliability, respondent characteristics, classical assumptions, and variable correlations. The findings show that financial independence is positively and significantly influenced by General Financial Knowledge, Savings and Loans, Insurance, and Investment, both partially and simultaneously. Financial knowledge, including managing finances, understanding risks, and making sensible decisions, is a key foundation for achieving financial independence. This study is limited by the small number of BPJS Kesehatan KC Palu employees as respondents.
Analysis of Waste Retribution Management in Palupi Village-Palu City, Indonesia Sagitha, Tiara; Darman, D.; Munawarah, M.; Farid, Erwan Sastrawan
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.v5i1.1060

Abstract

Waste retribution management is important in maintaining environmental cleanliness and ensuring the sustainability of waste management systems in urban areas. Using a descriptive qualitative approach, this study explores the waste retribution management system in Palupi Village, Palu City. The results show that despite the availability of digital payment options, most people still prefer cash payment methods. Low public awareness and lack of transparency in managing retribution funds are the main challenges in optimizing this system. To overcome these obstacles, innovation in payment methods, increased socialization, and the implementation of incentives for the community are needed. By improving the effectiveness of the retribution system, it is expected that waste management in Palupi Village can be optimized, the environment will be kept clean, and community participation in retribution payments will increase.
Digital Tax Compliance: Examining E-Filing, Tax Knowledge, and Income Level Among Telkom Property Regional IV Employees in Central Java & Yogyakarta, Indonesia Rasyida, Quinnandiva Zahra; Badjuri, Achmad
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.v5i1.1063

Abstract

This study aimed to test and analyze the implementation of the e-filling system, tax understanding, and income level on individual taxpayer compliance with tax socialization as a moderating variable. This study was conducted on Telkom Property Regional IV Central Java employees and the Special Region of Yogyakarta. This study uses a quantitative method with research samples taken using the Convenience Sampling Technique. In this technique, researchers obtained one hundred and five samples. The data analysis techniques used in this study are multiple linear and moderated regression analyses. The results of the analysis in this study can be concluded that the implementation of the e-filling system, tax understanding, and income level have a significant effect on taxpayer compliance. In this study, tax socialization has been proven unable to strengthen the relationship between the implementation of the e-filling system and tax understanding on taxpayer compliance. However, tax socialization can moderate the level of income on taxpayer compliance.
Performance of Islamic Banks: Assessment Using Sharia Maqashid Index (SMI), Syariah Conformity and Profitability (SCnP) in Indonesia for Period 2018-2023 Shilamaya, Putri; Hanif, H.; Etika, Citra
Golden Ratio of Finance Management Vol. 5 No. 2 (2025): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i2.1070

Abstract

This research evaluates the performance of Islamic banks by comparing two assessment methods, the Sharia Maqashid Index (SMI) and Sharia Conformity and Profitability (SCnP), to determine the most effective approach to balancing Sharia principles and profitability. The SMI measures performance based on three mashed Sharia objectives: education, justice, and prosperity, while the SCnP assesses both Sharia compliance and financial sustainability. The findings indicate that SCnP provides a more comprehensive evaluation, as it emphasizes adherence to Islamic principles and considers long-term financial viability. Among the banks analyzed, Bank Central Asia Syariah (BCAS) demonstrates the best balance between these aspects. In contrast, Bank Muamalat Indonesia (BMI) and Bank Victoria Syariah (BVS) prioritize Sharia compliance while facing profitability challenges. This study confirms that the SCnP method offers a more holistic assessment of Islamic banks' performance. It is a valuable reference for regulators and industry players in developing evaluation frameworks that align with modern economic dynamics without compromising Sharia principles.
The Effect of Tax Knowledge and Tax Digitalization on Compliance of SME Taxpayers: The Moderating Role of Tax Socialization Putri, Deviana; Murdiawati, Dewi
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.v5i1.1093

Abstract

This study aims to analyze the effect of knowledge and tax digitalization on MSME taxpayer compliance, with tax socialization as a moderator—data analysis using the PLS-SEM method with Smart PLS 4.0, which has 105 samples. The results of this study indicate that tax knowledge and digitalization positively affect MSME taxpayer compliance. Tax socialization weakens the impact of tax knowledge on compliance but does not moderate tax digitalization.
The Impact of Financial Technology on Employee Well-Being in PDAM Jepara: Mediating Roles of Financial Literacy and Lifestyle Munna, Navis Nailil; Widiastuti, Anna; Riyoko , Sisno
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.v5i1.1099

Abstract

This research aims to analyze the influence of Financial Technology (FinTech) on Employee Well-Being, both directly and through the mediation of Financial Literacy and Lifestyle, within the context of PDAM Jepara, Indonesia. Using a purposive selection approach, 120 respondents were selected from the population of PDAM Jepara workers to participate in this research. The data was analyzed using Structural Equation Modeling (SEM) with the Smart-PLS version 4.0 tool through outer model testing, inner model testing, mediation testing, and hypothesis testing. The validity test results indicate that the instrument is valid, as evidenced by the loading factor and average variance extracted (AVE) values exceeding 0.7. Additionally, the reliability test results confirm the instrument's reliability with composite reliability and Cronbach's alpha values above 0.7. The research findings demonstrate that Financial Technology positively and significantly affects Employee Well-Being. At the same time, Financial Literacy does not directly influence Employee Well-Being in a significant manner. Moreover, Lifestyle is a significant mediating variable in the relationship between Financial Technology and Employee Well-Being, with a significant positive effect. The findings provide actionable insights for PDAM Jepara management to prioritize FinTech adoption and lifestyle education over financial literacy programs to enhance team members' well-being.
Analysis of the Influence of Internal Audit and Whistleblowing System on Fraud Prevention Firdausi, Qonita; Kurniawan, Sunny Agung; Agusiady, Raden Ricky
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.v4i2.1126

Abstract

This research aimed to comprehensively determine and analyze internal audit and whistleblowing systems in the context of fraud prevention efforts. A research design using qualitative descriptive analysis and a literature review approach was used. Data was collected in journals or scientific articles, as many as 10 articles from journal provider websites, from 2019 - 2024. Based on the analysis of 10 articles, six articles state that internal audit has a significant influence on fraud prevention efforts. The data analysis supports this finding results from several studies showing a positive and significant correlation between the role of internal audit and fraud prevention efforts. Then, four research articles do not explain the influence of internal audit. The study's results, based on 10 articles and nine research articles, state that the whistleblowing system positively influences fraud prevention efforts.
Understanding Financial Inclusion Through Fintech: A Qualitative Inquiry into the Role of Technology in Shaping Financial Landscapes Idris, Hariany
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.v5i1.1235

Abstract

Financial inclusion, propelled by the advent of financial technology (fintech), has become a focal point of research and policy discourse globally. This study aims to comprehensively examine the role of technology in shaping financial landscapes and fostering inclusive financial ecosystems. Employing a quantitative descriptive research approach, this study assesses fintech adoption across diverse demographic groups, identifies determinants influencing individuals' utilization of fintech-based financial services, examines the impact of fintech interventions on enhancing financial inclusion metrics, and explores the socio-economic implications of fintech-driven financial inclusion initiatives. Drawing upon a robust literature review, this research elucidates the transformative potential of fintech in expanding financial access and improving financial resilience among underserved populations. The findings underscore the importance of regulatory clarity, cybersecurity measures, and technological literacy in harnessing the full potential of fintech for inclusive economic development.

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