FINANCE : International Journal Of Management Finance
FINANCE : International Journal Of Management Finance: We are rummaging around the web for progressive and clairvoyant minds for this exponential journal to focus upon various components of management, accounting, trade, marketing, finance, economy, and behavioral study. This search can reach a culmination only with authors’ as well as readers’ cooperation at large. This is precisely meant to be an exploratory analysis over the given topics to stimulate the budding genius into aspiring eminent management personalities and present an international platform for interactive pleasure and argumentative progression.. This journal is published 4 (four) times a year, namely in March, June, September, and December.
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<![CDATA[Impact of ESG Disclosure on Financial Performance in Coal Mining and Oil And Gas Companies ]]>
<![CDATA[Vic Aryan Ramadika]]>;
<![CDATA[Insyirah Putikadea]]>
<![CDATA[ Finance : International Journal of Management Finance Vol. 3 No. 2 (2025): December ]]>
Publisher : <![CDATA[Publikasi Inspirasi Indonesia ]]>
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DOI: 10.62017/finance.v3i2.101
<![CDATA[This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure on financial performance. The independent variables include environmental disclosure, social disclosure, and governance disclosure, while the dependent variable is financial performance, proxied by Return on Assets (ROA t +1). The research focuses on coal mining and oil and gas companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The data analysis method employed is panel data multiple linear regression using the Random Effect Model (REM), processed with EViews 12 SV software. The study comprises 84 observations selected through purposive sampling. The findings reveal that environmental and governance disclosures have no significant effect on financial performance. In contrast, social disclosure has a negative impact on financial performance. Additionally, the simultaneous disclosure of ESG dimensions significantly influences financial performance, indicating that transparent and consistent ESG reporting may help reduce business risk and enhance firm value. These results highlight the need for more strategic ESG practices to support long-term financial sustainability.]]>
<![CDATA[AN ANALYSIS OF WORD OF MOUTH MARKETING IN BUILDING CORPORATE REPUTATION: A CASE STUDY OF ADIPUTRA GUESTHOUSE ]]>
<![CDATA[Shaynaqu Asmi Putri]]>;
<![CDATA[Anas Hidayat]]>
<![CDATA[ Finance : International Journal of Management Finance Vol. 3 No. 2 (2025): December ]]>
Publisher : <![CDATA[Publikasi Inspirasi Indonesia ]]>
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DOI: 10.62017/finance.v3i2.116
<![CDATA[This study aims to analyze the role of Word of Mouth (WoM) strategy in building corporate reputation, specifically at Adiputra Guesthouse as a hospitality service provider in Yogyakarta. Using a descriptive quantitative approach, data were collected through questionnaires distributed to 103 respondents who had used the guesthouse services. The study also applied the SERVQUAL model as a supporting variable to assess service quality in relation to customer perceptions of corporate reputation. The analysis reveals that the WoM strategy has a positive influence on the formation of Adiputra Guesthouse’s reputation, with good service quality reinforcing customers’ tendency to recommend the service. The dimensions of reliability and tangibles received the highest scores in service quality evaluation, while empathy and assurance require further improvement. These findings highlight the importance of actively managing WoM strategies and enhancing service quality to foster positive perceptions and strengthen the company’s reputation.]]>
<![CDATA[ANALYSIS OF THE IMPACT OF IMPLEMENTING AKHLAK CORE VALUES BY STATE-OWNED ENTERPRISES (BUMN) ON EMPLOYEE PERFORMANCE AT PT PP SEMARANG-DEMAK ]]>
<![CDATA[Hafidz Maulana]]>;
<![CDATA[Muafi, Muafi]]>
<![CDATA[ Finance : International Journal of Management Finance Vol. 3 No. 2 (2025): December ]]>
Publisher : <![CDATA[Publikasi Inspirasi Indonesia ]]>
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DOI: 10.62017/finance.v3i2.117
<![CDATA[This study aims to analyze the impact of implementing the AKHLAK values by State-Owned Enterprises (BUMN) on employees of PT PP Semarang-Demak, particularly within the Toll Road Business Entity (BUJT) and Toll Road Regulatory Agency. Through a four-month internship program, the author was directly involved in human capital activities. The research methods employed include in-depth interviews, direct observation, and literature review. The results indicate that all informants understand and consider the AKHLAK values as important behavioral guidelines for employees. These values have been internalized into daily operational activities and have positively influenced employee performance. However, the evaluation process of the AKHLAK values implementation is not yet structured quantitatively due to the lack of specific measurement tools. This study recommends that PT PP Semarang-Demak develop a more structured and consistent evaluation system, as well as strengthen the internalization of the values through training and leadership example, so that the AKHLAK values can become a work culture that supports the company's long-term performance.]]>
<![CDATA[THE EFFECT OF AUDIT LAG AND AUDIT TENURE ON GOING-CONCERN AUDIT OPINIONS (Empirical Study of Basic Materials Companies Listed on the IDX in 2021-2023) ]]>
<![CDATA[Ardillah Putra]]>;
<![CDATA[Ambar Kusumaningsih]]>
<![CDATA[ Finance : International Journal of Management Finance Vol. 3 No. 2 (2025): December ]]>
Publisher : <![CDATA[Publikasi Inspirasi Indonesia ]]>
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DOI: 10.62017/finance.v3i2.121
<![CDATA[This study aims to analyze the effect of Audit Lag and Audit Tenure on Going-Concern Audit Opinions in Basic Materials companies listed on the Indonesia Stock Exchange (IDX) in the 2021-2023 period. The study sample of 73 companies was obtained through purposive sampling. The analysis method used was logistic regression with the help of SPSS 25. The results showed that Audit Lag had no significant effect on Going Concern Audit Opinions, while Audit Tenure had a significant effect. Simultaneously, both variables influenced Going Concern Audit Opinions, indicating that the sustainability of the audit opinion is influenced not only by the audit completion time but also by the length of the auditor's relationship with the client.]]>
<![CDATA[THE EFFECT OF THE VALUE OF INTANGIBLE ASSETS ON THE VALUE OF THE COMPANY WITH AUDITOR QUALITY AS A MODERATING VARIABLE ]]>
<![CDATA[Abdillah, Muhammad Yunus Abdillah]]>;
<![CDATA[Yulinartati , Yulinartati]]>;
<![CDATA[Gardina Aulin Nuha]]>
<![CDATA[ Finance : International Journal of Management Finance Vol. 3 No. 2 (2025): December ]]>
Publisher : <![CDATA[Publikasi Inspirasi Indonesia ]]>
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DOI: 10.62017/finance.v3i2.99
<![CDATA[This study aims to analyze the influence of the value of intangible assets on the value of the company, with auditor quality as a moderating variable, in manufacturing companies listed on the Indonesia Stock Exchange during the period 2021–2024. The main problem lies in how intangible assets affect investors' perception of a company's value, as well as the role of auditor quality in strengthening those relationships. This study uses a quantitative approach based on secondary data with multiple linear regression analysis methods and moderation interaction tests. The results of the study show that the value of intangible assets has a positive and significant effect on the value of the company. In addition, the quality of auditors is proven to strengthen the relationship, where companies audited by the Big Four Public Accounting Firms (KAP) show greater influence. These findings emphasize the importance of optimal management of intangible assets and the selection of high-quality auditors in increasing the company's value in the eyes of investors.]]>
<![CDATA[THE EFFECT OF PATERNALISTIC LEADERSHIP STYLE, WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE WITH JOB SATISFACTION AS AN INTERVENING VARIABLE (DEPARTMENT OF EDUCATION OF CENTRAL MAMBERAMO DISTRICT, 2025) ]]>
<![CDATA[Sem Guani]]>;
<![CDATA[Hermien Tridayanti]]>;
<![CDATA[Joko Suyono]]>
<![CDATA[ Finance : International Journal of Management Finance Vol. 3 No. 2 (2025): December ]]>
Publisher : <![CDATA[Publikasi Inspirasi Indonesia ]]>
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DOI: 10.62017/finance.v3i2.118
<![CDATA[This study was conducted to examine the Influence of Paternalistic Leadership Style and Work Environment on Employee Performance with Job Satisfaction as an Intervening Variable in the Central Mamberamo Regency Education Office. The population in this study was 40 people using saturated samples. This study used a quantitative approach, the data for this study were obtained through questionnaires filled out by 40 respondents of the Central Mamberamo Education Office employees. The data analysis method used was the Smart PLS SEM method. This study tested four variables, namely: Paternalistic Leadership Style (X1), work environment (X2) as an independent variable, job satisfaction (Z) as a mediating variable and employee performance (Y) as a dependent variable. The results of the study showed that: Paternalistic leadership style did not affect employee performance, work environment and job satisfaction affected employee performance and job satisfaction could mediate paternalistic leadership style and work environment on employee performance. Keywords: Paternalistic Leadership Style, Work Environment, Job Satisfaction and Employee Performance .]]>
<![CDATA[Optimization of Sub-Provider Evaluation Using ANP Approach and CSI Modification at PT XYZ ]]>
<![CDATA[Aqila Yusriyya Hanun]]>;
<![CDATA[Wiwik Handayani]]>;
<![CDATA[Raden Johnny Hadi Raharjo]]>
<![CDATA[ Finance : International Journal of Management Finance Vol. 3 No. 2 (2025): December ]]>
Publisher : <![CDATA[Publikasi Inspirasi Indonesia ]]>
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DOI: 10.62017/finance.v3i2.124
<![CDATA[This study aims to develop on internal performance evaluation model for sub-providers at PT XYZ using the Analytic Network Process (ANP) and Modified Customer Satisfaction Index (CSI), called the Internal Performance Index (IPI). The main problem addressed in the delay of sub-providers in handling customer complaints, which affects customer satisfaction and operational efficiency. ANP is applied to determine the weighted interdependent criteria, while IPI assesses efficiency, compliance, and internal reporting accuracy. Data were collected through interviews and questionnaires involving five experienced internal respondents. The analysis resulted in a ranking of sub-providers based on weighted indicators. This finding contributes to improving the objective and systematic partner evaluation process and provides strategic recommendations for management in selecting the most appropriate partners. ]]>
<![CDATA[THE INFLUENCE OF INSTAGRAM PROMOTION ON UMRAH PRODUCT PURCHASE DECISIONS AT PT KAISA ROSSIE TOUR AND TRAVEL ]]>
<![CDATA[Vivian Valentina]]>;
<![CDATA[Budi Astuti]]>
<![CDATA[ Finance : International Journal of Management Finance Vol. 3 No. 2 (2025): December ]]>
Publisher : <![CDATA[Publikasi Inspirasi Indonesia ]]>
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DOI: 10.62017/finance.v3i2.126
<![CDATA[This study aims to analyze the influence of Instagram promotion strategies on consumer purchasing decisions at PT Kaisa Rossie Tour & Travel. Using a quantitative approach, data were collected through online questionnaires distributed via Google Forms to 200 consumers who had used the company’s services. The data were analyzed using simple linear regression with the assistance of SPSS software. The analysis reveals that Instagram promotion has a positive and significant effect on consumer purchasing decisions, indicating that more effective promotional activities lead to a higher tendency among consumers to make a purchase. This finding highlights the crucial role of digital promotion strategies in shaping consumer behavior, particularly in the travel and tourism industry. The results provide practical implications for PT Kaisa Rossie Tour & Travel in formulating marketing strategies that utilize Instagram more effectively to enhance purchasing decisions.]]>
<![CDATA[The Influence of Financial Literacy, Accounting Knowledge, and Fintech Usage on MSME Perfomance in Batam City ]]>
<![CDATA[Rainnolv, Cellina]]>;
<![CDATA[Viola Syukrina E Janrosl]]>
<![CDATA[ Finance : International Journal of Management Finance Vol. 3 No. 2 (2025): December ]]>
Publisher : <![CDATA[Publikasi Inspirasi Indonesia ]]>
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DOI: 10.62017/finance.v3i2.114
<![CDATA[This study aims to analyze the influence of financial literacy, accounting knowledge, and fintech usage on MSME performance in Batam City. Using a quantitative research approach, data were collected from 856 MSMEs across 4 sub-districts (Batu Aji, Bengkong, Batam Kota, and Lubuk Baja), with a sample of 100 MSMEs selected through simple random sampling. The analysis results indicate that the variables of financial literacy, accounting knowledge, and fintech usage significantly influence MSME performance both simultaneously and partially. These findings suggest that enhancing financial literacy, accounting knowledge, and fintech adoption can improve MSME performance in Batam. ]]>
<![CDATA[Analysis of Company and Dividend Policy As Moderating Variables in Healthcare Companies Listed On The Indonesian Stock Exchange ]]>
<![CDATA[Sidabalok, Hernawati]]>;
<![CDATA[Dhani Ichsanuddin Nur]]>
<![CDATA[ Finance : International Journal of Management Finance Vol. 3 No. 2 (2025): December ]]>
Publisher : <![CDATA[Publikasi Inspirasi Indonesia ]]>
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DOI: 10.62017/finance.v3i2.125
<![CDATA[ Company value serves as a crucial metric for investors, representing the market's view of a firm's actual significance. This study employs Tobin’s Q to evaluate firm value by contrasting a company's market capitalization with the replacement cost of its assets. The research examines the impact of profitability and leverage on firm value, additionally assessing the possible moderating role of dividend policy, concentrating on healthcare companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Using a quantitative approach, the study utilizes secondary data sourced from audited financial statements, covering 120 firm-year observations from 30 companies. Hypotheses are evaluated through Moderated Regression Analysis (MRA). Results indicate that profitability and leverage have a substantial impact on firm value, while dividend policy does not significantly alter the connection between these financial metrics and firm value]]>
