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FINANCE : International Journal Of Management Finance
Published by Publikasi Inspirasi Indonesia
ISSN : 30266734     EISSN : 30266742     DOI : https://doi.org/10.62017/finance
Core Subject : Economy,
Economics, Econometrics & 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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 102 Documents
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Strengthening MSME Capacity through the Development of Simple Financial Recording in Parepare City Yasri Tarawiru; Fajar Ladung; Edy Susanto; Jusnaeni
Finance : International Journal of Management Finance Vol. 3 No. 4 (2026): June
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v3i4.203

Abstract

This study aims to analyze the development of simple financial recording practices among Micro, Small, and Medium Enterprises (MSMEs) in Parepare City, focusing on the validity, reliability, and determinants of their implementation. Using a descriptive quantitative approach, data were collected from 30 MSME respondents through a structured questionnaire covering three main variable dimensions: basic accounting knowledge (X1), financial management behavior (X2), and financial recording implementation (Y). Validity testing using Pearson Correlation revealed that all instrument items are valid, with r-values significantly above the critical value at the 0.01 level. Reliability analysis using Cronbach's Alpha yielded coefficients of 0.791 for X1 (10 items), 0.808 for X2 (7 items), and 0.816 for Y (6 items), all exceeding the 0.70 threshold. Multiple regression analysis demonstrates that both basic accounting knowledge and financial management behavior significantly and positively influence MSME financial recording implementation (R² = 0.960; F = 321.202; p < 0.001). Partial testing indicates that X1 exerts a stronger influence (β = 0.374; t = 4.284; p < 0.001) compared to X2 (β = 0.310; t = 2.591; p = 0.015). Normality testing using the Kolmogorov-Smirnov method confirms residual normality (p = 0.200 > 0.05). These findings suggest that capacity-building programs focusing on basic accounting literacy and financial management behavior are critical pathways to improving MSME financial governance in Parepare
Does Banking-Specific ESG Context Strengthen the Value Relevance of ESG Performance? Dadang Agus Suryanto
Finance : International Journal of Management Finance Vol. 4 No. 1 (2026): September
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v4i1.204

Abstract

This study examines whether Environmental, Social, and Governance (ESG) performance affects bank firm value and whether banking-specific ESG context strengthens this relationship. Using a quantitative approach, the study employs unbalanced panel data from 26 banks comprising 133 bank-year observations during 2019–2024, with Tobin’s Q as the proxy for firm value, aggregate ESG and its environmental, social, and governance dimensions as independent variables, and banking-specific ESG context as a moderating variable. The results show that aggregate ESG performance has no significant effect on Tobin’s Q (β = −0.0812; p = 0.149). At the dimension level, environmental (β = 0.01995; p = 0.392), social (β = −0.08744; p = 0.237), and governance performance (β = −0.01838; p = 0.807) are also statistically insignificant. Furthermore, banking-specific ESG context does not significantly moderate the relationship between aggregate ESG performance and firm value (β = 0.02690; p = 0.417), while none of the dimension-specific interaction effects is significant. These findings indicate that ESG performance does not automatically generate a valuation premium for banks, thereby extending the value relevance perspective by emphasizing the importance of information credibility, economic materiality, and the connection between ESG performance, risk, and future financial prospects. The findings imply that banks should integrate ESG with risk management, transparency, financing strategies, and long-term value creation, while future research should examine mediating mechanisms such as ESG disclosure, ESG controversies, financed emissions, and reputational risk.

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