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INDONESIA
Journal of Economics, Assets, and Evaluation
Published by Indonesian Journal Publisher
ISSN : -     EISSN : 30266602     DOI : https://doi.org/10.47134/jeae
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal of Economics, Assets, and Evaluation (3026-6602) publishes original research that advances the frontiers of knowledge in economics, finance, and asset management. The journals scope includes a wide range of topics, such as: Economic theory and policy Financial theory and markets Asset pricing and valuation Portfolio management Risk management Performance evaluation The journal welcomes submissions from a wide range of disciplines, including economics, finance, accounting, and business administration. The journal is committed to publishing high-quality research that is relevant to academics, practitioners, and policymakers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 9 Documents
 1 
Search results for , issue "Vol. 3 No. 2 (2025): December" : 9 Documents clear
The Role of Management Accounting Information in Short-Term and Long-Term Managerial Decision-Making at Xavier Marks Tjandra East Handoko, Steven Nathanael; Riyadi, Slamet
Journal of Economics, Assets, and Evaluation Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i2.969

Abstract

This study analyzes the role of management accounting information in supporting short-term and long-term managerial decisions at Xavier Marks Tjandra East. Using a descriptive qualitative approach, data were obtained through observation, documentation, and interviews with the Principal, Legality division, and Finance division. The findings show that management accounting, especially cost and differential accounting, is essential for various decisions. Short-term uses include determining commissions, evaluating property legality, and selecting property types. Long-term uses involve fixed asset investment, branch and human resource expansion, and planning independent property development. The study concludes that integrating management accounting information strengthens business strategies and supports company sustainability. The researcher recommends enhancing this function with integrated systems, improved SOPs, and continuous management training.
Analysis of Good Corporate Governance Implementation in BUMDes Management and Its Contribution to Village SDGs (A Study of BUMDes Surya Sejahtera, Kedungturi Village, Taman District, Sidoarjo Regency) Rajendra, Achmad Bagas Djuan; Hidayat, Taufiq
Journal of Economics, Assets, and Evaluation Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i2.970

Abstract

This study aims to analyze the implementation of good corporate governance in the management of BUMDes and its contribution to the SDGs of the village at DUMDes Surya Sejahtera Kedungturi, Taman District, Sidoarjo Regency. This study uses a qualitative method with primary data obtained from the Secretary and Treasurer of BUMDes Surya Sejahtera. Data collection techniques include interviews, observation, and documentation. The results of the study show that BUMDes Surya Sejahtera has implemented GCG well, although improvements are needed in transparency, digital literacy, and community participation. GCG contributes positively to BUMDes performance, community economy, and achievement of Village SDGs.
Pengaruh Struktur Modal, Ukuran Perusahaan dan Pertumbuhan Penjualan terhadap Kinerja Keuangan : Studi Empiris pada Perusahaan Manufaktur Sektor Tekstil dan Garmen yang Terdaftar di Bursa Efek Indonesia Tahun 2019 - 2023 Ramadani, M. Rizki; Yusuf, Ayus Ahmad; Nurhandika, Arief
Journal of Economics, Assets, and Evaluation Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i2.975

Abstract

Tujuan kajian diarahkan untuk menilai dan menguji pengaruh struktur modal, ukuran perusahaan, serta pertumbuhan penjualan terhadap kinerja keuangan perusahaan manufaktur sektor tekstil dan garmen secara parsial. Pendekatan deskriptif dipakai untuk menggambarkan karakter setiap komponen yang dianalisis. Pendekatan verifikatif digunakan untuk menilai hubungan antar komponen melalui teknik statistik. Populasi terdiri dari 110 data laporan keuangan tahunan dari 22 perusahaan tekstil dan garmen yang tercatat di Bursa Efek Indonesia periode 2019 sampai 2023. Sampel ditentukan menggunakan purposive sampling berdasarkan kelengkapan laporan keuangan tahunan, sehingga terpilih 20 perusahaan dengan total 100 data observasi. Informasi dikumpulkan melalui observasi non-partisipan dengan pencatatan langsung terhadap laporan keuangan, sedangkan analisis dilakukan menggunakan regresi data panel. Hasil analisis memperlihatkan bahwa struktur modal dan pertumbuhan penjualan berpengaruh positif signifikan terhadap kinerja keuangan, sementara ukuran perusahaan tidak memberikan pengaruh terhadap aspek tersebut.
The Impact of Financial Technology on Improving The Performance of The Banking Sector: an Applied Study In Iraq for The Period (2010-2022) Ridha, Iman
Journal of Economics, Assets, and Evaluation Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i2.984

Abstract

This research aims to determine the impact of financial technology (financial technology, specifically point-of-sale (POS) devices, e-wallets, and the number of ATMs) on improving the performance of the banking sector (return on assets, return on equity, capital adequacy, management efficiency, liquidity ratio, and security ratio) through an applied study in Iraqi banks during the period (2010-2022). A standard model was used to measure the impact of financial technology on the banking sector's performance and its various indicators. To achieve this objective, a standard analysis method was used to illustrate the impact of financial technology on the performance of the Iraqi banking sector, using Eviews 10 software and Amos Graphics software for graphing. The study's findings concluded that financial technology has contributed to improving the productivity of banking operations through the integration of technology and computing techniques, particularly in developed countries.
The Role of Financial Technology In Promoting Modern Management Accounting In Commercial Banks: An Analytical Study of The Opinions of A Sample of Administrative Leaders In Private Banks In The Middle Euphrates Region Galawi, Zainulabdeen; Abdulhussein, Muslim; Mohammed, Ali
Journal of Economics, Assets, and Evaluation Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i2.985

Abstract

The current research aims to uncover the role of financial technology through its dimensions (security, digital payment systems, social impact, innovation, perceived usefulness) in enhancing modern managerial accounting for commercial banks through its dimensions (activity-based costing, total quality management, balanced scorecard) among managerial leaders in private banks in the Middle Euphrates region. This objective arises from addressing the posed problem, which was summarised in the question: Is there a role for financial technology in enhancing modern managerial accounting in the commercial banks under study?.  To address this issue, the current research focused on a questionnaire tool, and accordingly, the research sample consisted of (112) administrative leaders. The research was based on a main hypothesis stating that there is no statistically significant relationship between financial technology and modern management accounting. The study problem was represented by the main question: to what extent does financial technology contribute to enhancing the applications of modern management accounting in private commercial banks in the Middle Euphrates region? The analytical descriptive method was used to achieve the research objectives and prepare its tools, using statistical programs (AMOS.V.29, SPSS.V.29). The research results indicated that financial technology represents a pivotal factor in developing modern management accounting systems, as it contributed to improving the accuracy of financial data and the speed of access to it, thereby supporting the administrative decision-making process.
The Impact of Firm Size, Stock Liquidity, and Institutional Ownership on Stock Price Volatility: Evidence from State-Owned Enterprises Listed on the Indonesia Stock Exchange Lestari, Nabila Cahya; Tyas, Inung Vias Dras Tistian Hening; Michella, Angelique; Janna, Maufirotul; Pandin, Maria Yovita R
Journal of Economics, Assets, and Evaluation Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i2.1028

Abstract

The purpose of this study is to examine the impact of institutional ownership, firm size, and stock liquidity on the stock fluctuations of state-owned enterprises (SOEs) in the Indonesian power sector, listed on the Indonesia Stock Exchange (IDX) during the period from 2022 to 2024. The dependent variable of this study is stock volatility, and the independent variables are firm size (log of total assets, market capitalization, total sales), stock liquidity (turnover rate, bid-ask spread, trading frequency, trading activity), and the ownership ratio of institutional investors (percentage of shares held by institutional investors, number of institutional investors, and ownership ratio of the largest institutional investor). This study employs a quantitative approach using the Partial Least Squares (SmartPLS) method. The results indicate that firm size has no significant effect on stock volatility, suggesting that the magnitude of corporate assets is not sufficient to significantly explain fluctuations in SOE stock prices. In contrast, stock liquidity has a significant effect on stock volatility, where high trading activity drives increased stock price fluctuations. In addition, institutional ownership also has a significant effect on stock volatility, indicating that the role of institutional investors can influence the dynamics of stock price movements. The low coefficient of determination indicates that SOE stock volatility is largely influenced by external factors outside the research model. This study is expected to serve as a consideration for investors and regulators in managing the risks of investing in SOE stocks.
The Impact of Accounting Students' Competencies and Information Technology Adoption on Financial Reporting Quality (A Study at Universitas 17 Agustus 1945 Surabaya) Narulita, Friska Dhea; Trihastuti, Adiati
Journal of Economics, Assets, and Evaluation Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i2.1037

Abstract

This study aims to analyze the effect of accounting students’ competence and information technology utilization on the quality of financial reports among students of the Accounting Study Program at Universitas 17 Agustus 1945 Surabaya. This study uses a quantitative approach with a Likert scale-based questionnaire instrument. The research population consisted of 422 active students from the 2022–2024 cohorts, and the sample was determined using purposive sampling, resulting in 85 respondents. Primary data was obtained through the distribution of questionnaires, while data analysis was performed using multiple linear regression with the help of SPSS version 26. The results showed that accounting student competency had a positive and significant effect on the quality of financial statements. This is evidenced by a significance value of 0.000 < 0.05 and a t-value of 4.379 > 1.644. The use of information technology also has a positive and significant effect, with a significance value of 0.008 < 0.05 and a t-value of 2.730 > 1.644. Simultaneously, accounting student competency and information technology utilization have a significant effect on financial statement quality, as indicated by an F test significance value of 0.000 < 0.05 and an F count of 42.825 > 3.108. These findings indicate that the higher the level of student competence and the more optimal the use of information technology, the better the quality of the financial reports produced. This study contributes to strengthening the understanding of the importance of combining technical skills and the use of technology in the accounting learning process. The implications of this study are expected to serve as evaluation material for universities in improving the quality of learning, especially in the aspects of accounting practice and information technology integration.
The Role of the Integration of Accounting Information Systems in Enhancing the Economic Value of Information and its role in Rationalizing Administrative Decisions: An applied study on the Regional Commercial Bank for the Period 2015-2024. Sendw, Ahmed; Abbood, Abbas; Talib, Ali
Journal of Economics, Assets, and Evaluation Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i2.1042

Abstract

The research aims to study the integration of the role of organized accounting information systems to improve the accounting of the economic value of information and enhance the rationalization of administrative decisions, through an applied study in the commercial banking sector for the period (2015-2024). importance Search from The role pivotal that Play it Information Accounting minute and integrated in to support Operations Taking decision Administrative The effective one, and reduce Risks Finance And administrative, and strengthening Efficiency operational For institutions Banking. Approved, Search on Curriculum Descriptive Analytical, with Use tools collection Data represented in questionnaires and interviews In addition to analysis Documents and reports Finance For the bank during a period The study. As well. It was completed Use Methods Statistics To analyze Relations between integration Organized Information Accounting Quality Information Economic Rationalization Decisions Administrative. It showed results Search presence relationship Positive strong between integration Organized Information Accounting and improving Value Economic For information, Which Contributes In a way tangible in to support Decisions Administrative The wise one. As well Showed Results presence relationship Positive strong between level integration Systems Accounting and value Economic For information, Which mirror In turn on to improve practical Rationalization Decisions Administrative, especially in Fields Planning strategic, censorship Finance, and management Risks. And based on that, Recommended Search Necessity Strengthening integration between Organized Information different At the bank, Training employees on Use Technologies Modern, and benefit from Information Accounting Integrated To achieve performance administrative What's wrong with  better.
The Role of the Relationship Between Fiscal Discipline and Exchange Rates in the Iraqi Economy (2004-2022) Tomas, Haqi
Journal of Economics, Assets, and Evaluation Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i2.1043

Abstract

The relationship between the exchange rate and fiscal discipline is one of the most important lessons learned from economic theory, given the latter's effective role in saving monetary policy from chaos and lack of control. This relationship, according to international experiences, has had an effective impact on controlling most economic activities, whether in fiscal or monetary policy. Fiscal discipline has had an effective impact on achieving economic stability in many economies, especially those suffering from imbalances in the balance of payments. The Iraqi economy is one of the economies that is in real need of correcting the work of economic activities in line with the urgent need to make real changes at different levels. Through a theoretical review of the research, the researcher concluded that it is both easy and urgently necessary for economic policymakers to adopt fiscal protection and employ fiscal discipline to control the significant decline in the performance of fiscal policy, as demonstrated by the research findings. This can be achieved by expanding the types and quantities of public revenues to diversify them by stimulating dormant economic activities and introducing new types of products that can generate new revenue for the Iraqi economy. Introduction, Fiscal discipline is one of the most important indicators that has historically proven to have a direct and indirect impact on a wide range of economic variables, especially those whose effects are readily apparent in the economic reality. The exchange rate is one such variable, and maintaining it falls under the responsibility of the central bank. The exchange rate is a crucial factor in strengthening the monetary foundations of the Iraqi economy Some international experiences in neighboring countries have proven that it is possible to effectively use fiscal policy tools that have an actual impact on economic activity, which indicates a significant decline in the Iraqi economy, especially in the area of competition between economic activities at the level of fiscal and monetary policies. This research, relying on a group of modern sources whose authors adopted the topic of fiscal discipline, addresses the basic hypothesis of the research, which is that there is a positive relationship between the application of fiscal discipline and the achievement of economic stability through the tool of the exchange rate of the local currency against foreign currencies.

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