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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 62 Documents
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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 Using Information Technology on Improving Employee Performance A Study on A Sample of Government Banks Mahmood, Tahreer; Atiyah, Yousif
Journal of Economics, Assets, and Evaluation Vol. 3 No. 3 (2026): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i3.1025

Abstract

This research aims to study the impact of information technology (IT), with its key indicators—hardware, software, networks, and databases—on improving employee performance within government banks. The importance of this topic stems from the increasing role of technology in supporting banking operations and enhancing operational efficiency and the quality of services provided to customers. The study adopted a descriptive-analytical approach to diagnose the availability and use of these indicators and to determine their impact on job performance elements such as productivity, accuracy, commitment, and speed of completion. The study concluded that modern devices contribute to accelerating banking operations and reducing technical malfunctions, while banking software plays a pivotal role in enhancing consistency and accuracy in processing financial data. The results also showed that stable and high-speed networks are essential for ensuring smooth workflow and information exchange within and between branches, while organized and secure databases improve the quality of operational and administrative decisions by enhancing access to and processing of information. The results indicated a significant and positive impact of all these indicators on improving employee performance. Employees using modern hardware and software and working within an efficient network environment demonstrated higher levels of efficiency and accuracy in completing tasks. The study also showed that continuous training on technological systems contributes to maximizing the benefits of the digital infrastructure, despite the persistence of some challenges related to inadequate maintenance or slow network speeds in certain government branches.
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.
Measuring and Analyzing The Impact of Public Spending on Economic Stability in Iraq For The Period 2010-2024 Mustafa Ibrahim Abdullah; Wasan Mashal Sarhan; Abdullah Muhammad Rashid Al-Ramli
Journal of Economics, Assets, and Evaluation Vol. 3 No. 3 (2026): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i3.1046

Abstract

This study aims to measure and analyze the impact of public spending on achieving economic stability in Iraq during the period 2010–2024, in light of the structural fluctuations experienced by the Iraqi economy resulting from oil shocks and political and health crises The study adopted a quantitative approach based on time series data for public spending and the economic stability indicator (GDP). Econometric models, such as the Autoregressive Lag Diagram (ARDL), were also used to analyze the long-term and short-term relationships between the variables. Preliminary findings indicate that public spending in Iraq tends to be expansionary, with a significant concentration on current expenditures compared to investment spending, thus limiting its capacity to generate sustainable growth. The results also showed a significant relationship between public spending and short-term economic stability indicators, but no such relationship was found in the long term. Furthermore, the findings suggest that the Iraqi economy is highly sensitive to fluctuations in oil revenues, making the impact of public spending on stability contingent on the ability of fiscal policy to manage the economic cycle and achieve a balance between spending and revenues
HR Competence and Internal Control System on the Quality of Financial Statements at PT. SPIL Nikmah, Anisa; Pandin, Maria
Journal of Economics, Assets, and Evaluation Vol. 3 No. 3 (2026): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i3.1047

Abstract

This study examines the impact of PT Salam Pacific Indonesia Lines' internal control system and employee capabilities about the caliber of financial reporting. In this study, questionnaires were distributed to 235 employees to collect primary data, and saturation sampling was used to cover all participants. The data was evaluated by applying multiple regression analysis. The findings show that the internal control system shows that the quality of financial reporting is not much impacted by staff competencies. The quality of financial reporting is also greatly influenced by the personnel's skills and the internal control system. These findings indicate that while an excellent internal control system plays a crucial role in providing high-quality financial reporting, the capabilities of personnel also play a significant role when supported by strong control mechanisms.
Financial Administration System in Document Management and Transaction Data at PT Dimensi Citra Semesta Nugroho, Rusdi; Balqis, Amalia
Journal of Economics, Assets, and Evaluation Vol. 3 No. 3 (2026): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i3.1048

Abstract

This study aim For describe How management finance done For recording and information sales at PT Dimensi Citra Semesta . The method used is with observe in a way carefully, with example studies that include observation direct, collection documents, and help moment internship. This study show that use system management finance based computer help speed up recording, making it easier recording, and reducing risk error information. Although however, still There is room For repair in matter How system the Work The same with other things and how much appropriate performance employee in manage finance.
The Effect of Transaction Digitization and Lifestyle Orientation on Student Financial Management with Financial Literacy as a Moderation Variable Baderi, Rahmawati; R. Pandin, Maria
Journal of Economics, Assets, and Evaluation Vol. 3 No. 3 (2026): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i3.1052

Abstract

This research seeks to examine the effect of transaction digitalization and lifestyle orientation on students’ financial management, as well as to assess the moderating role of financial literacy in this relationship. The investigation implements a quantitative research framework utilizing survey driven data collection. Data were collected through the distribution of Likert-scale questionnaires to selected respondents using a purposive sampling technique. The data collected were then processed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software support. The findings indicate that transaction digitalization has a positive and significant influence on students’ financial management. This indicates that the convenience and features offered by digital transaction services are able to help students in regulating, monitoring, and controlling their financial conditions. On the other hand, lifestyle orientation has a negative and significant effect on student financial management, which shows that consumptive lifestyle tendencies can hinder students' ability to plan and control finances effectively. Meanwhile, financial literacy has not been empirically proven to moderate the effects of transaction digitalization and lifestyle orientation on students’ financial management. The findings further indicate that students’ financial management is primarily shaped by the intensity of digital transaction usage and lifestyle orientation, while financial literacy lacks a moderating role in the connection between these determinants and students' financial management in contemporary digital times.

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