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Adam Mudinillah
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Journal Markcount Finance
Published by Yayasan Pendidikan Islam Daarut Thufulah
ISSN : 29870925     EISSN : 29869455     DOI : 10.70177/jmf
Core Subject : Economy,
Economics, Econometrics & Finance
The Journal Markcount Finance is one of the founding journals of Yayasan Pedidikan Islam Daarut Thufulah. Since 2023 the journal has provided a platform for high-quality, imaginative economic research, earning a worldwide reputation for excellence as a general interest journal, publishing papers in all fields of economics for abroad international readership. The Journal Markcount Finance welcomes submissions whether they be theoretical, applied, or orientated towards academics or policymakers. The Editorial Board are drawn from leading international institutions and cover a wide range of expertise. As well as providing the reader with a broad spectrum of high-quality, stimulating papers the Editorial Board is committed to providing rapid feedback to submitting authors.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 62 Documents
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The Effect of Regional Original Revenue (PAD), Budget Financing Surplus (SILPA), Regional Wealth on Capital Expenditure with Economic Growth as a Moderating Variable in Central Java Province for the 2019-2021 Period Ariyanto, M.Dwiky; Durya, Ngurah Panji Mertha Agung; Intes, Amina; Barroso, Uwe; Margarida, Kruger
Journal Markcount Finance Vol. 2 No. 1 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i1.321

Abstract

This study aims to determine the effect of Regional Original Income (PAD), Excess Budget Financing (SILPA) and Regional Wealth on Capital Expenditures with economic growth as a moderating variable. This research was conducted in Central Java Province as many as 35 regencies/cities consisting of 29 regencies and 6 cities. This study uses budget realization report data obtained from the DGT website. The analytical method used to test the hypothesis in this study is Moderated Regression Analysis (MRA). The results of this study indicate that economic growth does not moderate the effect of regional original income on capital expenditure, but economic growth is able to moderate excess budget financing and regional wealth on capital expenditure.
Analysis of the Effect of Dimensions of Fraud Diamond on Fraud Behavior of Students of Accounting University Semarang" Manik, Wanson Kornelius; Durya, Ngurah Panji Mertha Agung
Journal Markcount Finance Vol. 2 No. 1 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i1.395

Abstract

This study aims to determine the effect of the fraud diamond dimension on the fraud behavior of accounting students at the University of Semarang. Cheating is a fraudulent act committed by someone to gain profit for himself by taking advantage of other people. The data analysis technique in this study was multiple linear regression analysis using data from Semarang University accounting student respondents in the 2019 and 2020 classes. The results showed that pressure had an effect on academic cheating, while opportunity, rationalization and ability had no effect on academic cheating. The results of the model feasibility test show that pressure, opportunity, rationalization and ability simultaneously influence the academic fraud of accounting students at the University of Semarang.
Systematic literature review (SLR): “Dysfunctional audit behavior Determinants on Auditors Working at Public Accounting Firm in Indonesia” Nurlatifah, Siti; Ahmar, Nurmala
Journal Markcount Finance Vol. 2 No. 1 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i1.610

Abstract

This study aims to determine the main factors that influence dysfunctional audit behavior. The method used in this study is the literature review (SLR) method. The survey was conducted on previous studies whose research objects were Auditors at Public Accounting Firms in Indonesia. The research data was obtained from journals in Google Scholar on the website https://google.scholar/ in 2018-2022. The main findings of this study found that the most influential factors (determinants) in dysfunctional audit behavior were dysfunctional audit behavior, namely time budget pressure, locus of control, task complexity and rotation intention, auditor performance, and personal character. Auditor performance, Machiavellian, moral competence (Akhlaq Al Karimah), Spiritual Intelligence, Stress at work, Furthermore, future research must also consider the need to explore, reflect and ask questions more critically, not from the foregone side. For example, ask again how Public Accounting Firm leaders conduct performance assessments to reduce dysfunctional auditor behavior.  
Analysis of Potential Sectors in Tanimbar Islands Regency Sairmaly, Ferly A.; Laratmase, Paulus; Feninlambir, Moses; Batmomolin, Yani
Journal Markcount Finance Vol. 2 No. 1 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i1.621

Abstract

Tanimbar Islands Regency, as one of the archipelagic regions in Indonesia, has rich economic potential. However, this potential has not been fully explored and utilized. The study of potential sector analysis in this district is important because it can provide a more in-depth view of economic opportunities that can be developed, contribute to local economic growth, and improve community welfare. This study aims to analyze potential sectors in Tanimbar Islands Regency. The main objective is to identify economic sectors that have potential for further development. In addition, this research also aims to understand the factors that influence economic potential in this district, as well as provide a baseline of information that can be used for future economic development planning. The research method involves collecting secondary data, such as economic statistical data, agricultural data, fisheries data, and other relevant data sources. Data analysis was conducted using statistical tools and economic data analysis techniques. In addition, the research also involved field surveys and interviews with local stakeholders to gain a deeper insight into potential sectors. The results of this study identified several potential sectors in Tanimbar Islands Regency, including agriculture, fisheries, tourism and human resource development. In addition, factors such as accessibility, infrastructure and capitalization also play an important role in the development of these sectors. With the right efforts, these sectors have the potential to contribute significantly to economic growth and improved welfare of the local community. The potential sector analysis study in Tanimbar Islands Regency highlights the economic opportunities that can be optimized to support the development of this area. By understanding the factors that influence economic potential, authorities can direct resources and development efforts more efficiently. By developing these potential sectors, it is expected to create employment opportunities, increase community income, and stimulate sustainable economic growth in Tanimbar Islands Regency.
The Contribution of Women Traders in Increasing Household Economic Income in Saumlaki South Tanimbar Sub-District Malindar, Balthasar; Laratmase, Paulus; Feninlambir, Moses; Urath, Herlina Marlissa
Journal Markcount Finance Vol. 2 No. 1 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i1.623

Abstract

This research aims to explore the contribution of women traders in increasing household economic income in Saumlaki, South Tanimbar Sub-district. Saumlaki, as part of the Tanimbar Islands, faces complex economic challenges, especially among households. Women traders in this region have an important role in creating economic opportunities and overcoming economic difficulties in their neighborhoods. This research aims to understand the extent to which women traders contribute to increasing household economic income. This involves analyzing their role in creating employment, increasing access to economic resources, and influencing the economic development of the community. This research used a qualitative approach with in-depth interviews and observation as data collection methods. Data was analyzed through a process of coding and emerging themes to understand the impact of women traders on the household economy. The results showed that women traders have a significant role in increasing household economic income in Saumlaki. They are able to create economic opportunities, expand networks, and make a meaningful contribution to the economic development of the community. This research confirms that women traders have an important role in increasing household economic income in Saumlaki, South Tanimbar Sub-district. In this context, supporting efforts that strengthen their role in local economic development could be a relevant and strategic step in fighting poverty and improving household welfare in this region.
Investment Opportunity Set (Ios): Between Opportunities and Threats for Pharmaceutical Companies in Indonesia Nurlatifah, Siti
Journal Markcount Finance Vol. 2 No. 1 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i1.662

Abstract

Investment Opportunity Set (IOS) is the opportunity that a company has to make investments that can increase the value of the company. IOS can be influenced by various factors, one of which is the financial performance of the company. This study aims to examine the effect of financial performance on IOS in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period of 2015-2020. Financial performance is measured by using profitability ratio, solvency ratio, and activity ratio, while IOS is measured by using Market Book Value to Equity (MBVE). This study uses quantitative data in the form of annual financial statements and stock prices of pharmaceutical companies obtained from the official website of IDX. The sampling technique uses purposive sampling with certain criteria, resulting in 54 data samples. The data analysis technique uses multiple linear regression analysis with SPSS for Windows version 26.0 program. The results show that financial performance simultaneously has a significant effect on IOS with F value of 18.859 and significance value of 0.000. Partially, profitability ratio has a positive and significant effect on IOS, solvency ratio has a negative and significant effect on IOS and activity ratio has a positive and significant effect on IOS. This study implies that pharmaceutical companies can increase IOS by improving financial performance, especially profitability ratio and activity ratio, and reducing solvency ratio.
The Effect of Audit Committee and Audit Quality on Earnings Management in Manufacturing Companies in Bei Rizky, Manu Diada; Putri, Nabiella Annisya Mas; Mariawasi, Imelda; Nugraha, Trinandari Prasetya
Journal Markcount Finance Vol. 2 No. 1 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i1.675

Abstract

This study aims to further explore the impact of audit quality and the presence of an audit committee on earnings management practices in manufacturing companies. Over the period of 2019 to 2022, this study focuses on analyzing the trading of manufacturing companies in the sub-sectors of basic and chemical industry, ceramics and porcelain glass, metals and the like, plastics and packaging, and pulp and paper listed on the Indonesia Stock Exchange. Quantitative methods were used by analyzing the annual financial reports of seven different companies, which resulted in 20 separate data sets. In the analysis, the study utilized various statistical tools, including descriptive tests, classical assumptions, multiple linear regression, and hypothesis testing all run through SPSS software. The results of this study indicate that audit committee has no effect on earnings management and audit quality has a significant effect on earnings management.
Recent Trends in Auditing by Uncovering the Digital Age and Best Practices for Efficiency and Accuracy Gemilang, Ghaniya Arya; Ganish, Ellyona Tehilla; Anggraeni, Niken Dwi; Nugrahanti, Trinandari Prasetyo
Journal Markcount Finance Vol. 2 No. 1 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i1.685

Abstract

This article discusses recent developments in the field of auditing amid the rapidly evolving digital era. In the face of digital transformation, best practices in auditing to achieve higher efficiency and accuracy are the main focus. The discussion includes the application of the latest technology, audit strategies that are adaptive to digital changes, and steps to ensure accuracy in the audit process. Considering the challenges and opportunities that arise in the digital age, this article offers insight for audit professionals looking to strengthen their practices in the face of a dynamically changing business environment.
The Influence of Artificial Intelligence on Readiness and Acceptance of Technology in E-Commerce Naskiroh, Naskiroh; Nurqolbiyah, Dina; Winarti, Winarti; Rosnidah, Ida; Hidayat, Firman
Journal Markcount Finance Vol. 2 No. 1 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i1.1170

Abstract

The use of artificial intelligence in e-commerce makes it easier for users to do online shopping. However, user data collection carried out by artificial intelligence in e-commerce can be misused. This is a shift in intention to adopt artificial intelligence in e-commerce. This study aims to identify the factors that impact the adoption of artificial intelligence in the field of e-commerce. The technology readiness model and the technology acceptance model are both utilized in this study. Data was collected from 283 students who have done shopping in e-commerce. The data collected will then be analyzed using SEM-PLS. The findings suggest that optimism, innovativeness, and discomfort have a role in shaping the acceptability of artificial intelligence in e-commerce, through the perceived ease of use and perceived usefulness. However, research findings suggest that there is no correlation between insecurity and the perceived ease of use and usefulness. The findings suggest that the way users view the ease of use, and the utility of artificial intelligence technology directly influences their acceptance of it in e-commerce, which is then through in their intention to use it. The result of this study can be used by online businesses to apply TAM and technology readiness models to maximize the use of AI in e-commerce.
The Influence of Fintech on Traditional Financial Management Fatticia, Rika; Harjoni, Harjoni; Christiaan, Pemy; Julyarman, Nasrun; Ariyanti, Rini
Journal Markcount Finance Vol. 2 No. 2 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i2.1283

Abstract

For centuries, conventional financial institutions such as banks and cooperatives have played an important role in the economy. However, advances in technology and digitalization have significantly changed the world's financial landscape. Financial Technology (Fintech) has emerged as a disruptive force offering innovative financial solutions, such as automated investment management, peer-to-peer lending, and digital payments. This research aims to discover and analyze the impact of Fintech on conventional financial management. Specifically, this research aims to assess the impact of Fintech on the efficiency and effectiveness of conventional financial services, assess changes in user behavior in managing their finances due to the convenience offered by Fintech, and discover the challenges and opportunities faced by financial institutions. Mixed methods is an approach that combines quantitative and qualitative approaches in this research. Quantitative data is collected through surveys of financial services users to measure their opinions about Fintech services and their impact on personal financial management. The results of this research show that Fintech has changed conventional financial management. From a user perspective, Fintech has increased the ease and efficiency of accessing and managing financial services, and many users say they are more likely to use Fintech apps and platforms for everyday transactions, managing savings and investments. From the side of conventional financial institutions, this research found that Fintech has increased the amount of money they invest. This study found that Fintech is changing conventional financial management in terms of service efficiency and user behavior. While Fintechs offer more convenience and efficiency, they also force traditional financial institutions to adapt and innovate with new technologies.

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