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Contact Name
Katon Abdul Fatah
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+628975841020
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Jawa tengah
INDONESIA
FINANCE : International Journal Of Management Finance
ISSN : 30266734     EISSN : 30266742     DOI : https://doi.org/10.62017/finance
Core Subject : Economy,
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.
Articles 82 Documents
Profitability Analysis in Halal Food and Beverage Industry Manufacturing Companies in Asian Countries (Malaysia, Indonesia, Turkey, Bahrain) Devi Yolanda Oktavia; Agus Sukoco; Joko Suyono
Finance : International Journal of Management Finance Vol. 2 No. 4 (2025): June
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v2i4.75

Abstract

Indonesia, Malaysia, Bahrain, Turkey are 4 countries in Asia where the majority are Muslims. Indonesia, Malaysia, Bahrain, Turkey have great opportunities to develop quality and quantity in the halal industry. There are several issues currently faced in the development of the halal industry in Indonesia, Malaysia, Bahrain, and Turkey, including infrastructure development, halal assurance systems, and increasing halal contribution to the trade balance. The research methodology is a descriptive analysis method used to measure and collect profitability information on financial statements during the 2019-2023 period carefully and efficiently so that it can be used as a guideline in carrying out research. Types of Data are data that research finds through information or information obtained, as well as finding the right solution to analyze the problems faced or find out the existing problems. The results of the study show that financial performance is in the category of not good from profitability from a profitability.
Factors Determining the Level of Fraud Based on Fraud Diamond Theory in Village Governments in Puger District, Jember Regency Elsa Wares Nurhasanah; Arik Susbiyani; Riyanto Setiawan Suharsono
Finance : International Journal of Management Finance Vol. 2 No. 4 (2025): June
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v2i4.76

Abstract

This study aims to test and analyze the influence of information asymmetry, government internal control system, organizational ethical culture, and accounting rule compliance on fraud in the village government of Puger District. This study uses a quantitative approach with a survey method. The population in this study were all village officials in Puger District totaling 120 people. The sample used in this study was 48 respondents using a purposive sampling technique. The data used are primary data obtained from questionnaires distributed to respondents. The data analysis technique used is multiple linear regression analysis. The results of the study indicate that information asymmetry and accounting rule compliance do not affect the occurrence of fraud in the village government of Puger District. While the government internal control system and organizational ethical culture affect the occurrence of fraud in the village government of Puger District.
The Accounting Treatment Of Defective And Damaged Products In Determining The Cost Of Production In Sheina Batik Jember Trisna Bela Sirmadani; Norita Citra Yuliarti; ThIbna Kamelia Fiel Afroh
Finance : International Journal of Management Finance Vol. 2 No. 4 (2025): June
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v2i4.77

Abstract

This objective of this research is to analyze the accounting treatment of these costs in the context of the cost of production. This research collects primary and secondary data through interviews and documentation. The collected data is analyzed descriptively and qualitatively, with a focus on in-depth explanations regarding the accounting treatment of defective and damaged in determining the cost of production. This analysis will present research data in the form of numbers and be preented in a comprehensive narrative form. The result of this study indicated that the accounting treatment for the costs of defective and damaged products is carried out by reselling these products, thereby reducing losses due to defective and damaged products at Sheina Batik Jember. Additionaly, based on the calculation of losses from defective products recirded at Rp 5.682.400 and sold at a price of Rp 4.600.000, the losses incurred amount to Rp 1.082.400. Meanwhile, losses for damaged products reach Rp 3.600.000.
The Effect of Financial Management, Digital Payment, and The Use of Accounting Information Systems On The Perfomance of MSME in Lumajang Regency Sonya Apriliani Hartatik; Arik Susbiyani; Gardina Aulin Nuha
Finance : International Journal of Management Finance Vol. 2 No. 4 (2025): June
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v2i4.79

Abstract

The development of digital technology for MSMEs can expand market reach and new opportunities. This is a challenge for MSME actors in managing finances and technology effectively which can affect MSME performance. This study aims to determine and analyze the effect of financial management, digital payments, and the use of accounting information systems on the performance of MSMEs in Lumajang Regency. The method used is a quantitative descriptive approach. The population in this study were all MSMEs in the food and beverage home industry sector totaling 509 MSMEs located in 21 sub-districts with a sample of 84 respondents taken through purposive sampling techniques. Data collection techniques by distributing questionnaires online and offline. Data analysis techniques using multiple linear regression analysis with the help of SPSS software. The results of the study showed that financial management and digital payments had a significant positive effect on the performance of MSMEs in Lumajang Regency. While the accounting information system did not have a significant effect on the performance of MSMEs in Lumajang Regency.
THE EFFECT OF POPULATION SIZE, OPEN UNEMPLOYMENT RATE, AND POVERTY ON ECONOMIC GROWTH IN EAST JAVA Roiq Azmi; Hendry Cahyono
Finance : International Journal of Management Finance Vol. 2 No. 4 (2025): June
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v2i4.82

Abstract

Economic growth is an indicator of the success of regional development, but East Java has not yet reached the RPJMN annual target. This study aims to analyze the effect of population, open unemployment rate, and poverty on economic growth. The method used is a quantitative approach with panel data, covering 38 districts / cities during 2019-2023, using secondary data from BPS. The results show that population has a positive but insignificant effect, while open unemployment and poverty have a significant negative effect. Simultaneously, the three variables have a significant effect on economic growth. This research can be a policy reference and it is recommended to develop variables and data coverage in future studies.
THE EFFECT OF HUMAN DEVELOPMENT INDEX AND UNEMPLOYMENT ON POVERTY IN INDONESIA 2018-2023 Eki Arianto; Hendry Cahyono
Finance : International Journal of Management Finance Vol. 2 No. 4 (2025): June
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v2i4.83

Abstract

Poverty remains a serious issue in Indonesia despite its declining trend in recent years. This study aims to examine the influence of the Human Development Index (HDI) and the unemployment rate on poverty levels in Indonesia from 2018 to 2023. The research utilizes panel data from 34 provinces and employs panel regression analysis using the Fixed Effect Model, selected through Chow and Hausman tests. The results show that HDI has a negative and significant effect on poverty, indicating that improvements in human development can reduce poverty. Conversely, the unemployment rate has a positive and significant effect, meaning that higher unemployment contributes to increased poverty levels. The high coefficient of determination indicates that the model explains most of the variation in poverty levels. These findings align with human development theory and structural poverty theory and can serve as a reference for poverty reduction policy formulation in Indonesia.
The Effect of Financial Ratios on Stock Prices with Profitability as a Moderating Variable in Food Companies Listed on the Indonesia Stock Exchange Sintawati , Sintawati; Riyanto Setiawan Suharsono; Rendy Mirwan Aspirandi
Finance : International Journal of Management Finance Vol. 2 No. 4 (2025): June
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v2i4.84

Abstract

This study aims to examine and analyze the effect of financial ratios namely liquidity, solvency, and market value on stock prices, with profitability as a moderating variable. A quantitative approach was employed, using purposive sampling on 29 food sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period, resulting in 145 observational data points. Secondary data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS. The results indicate that liquidity and market value have a significant positive effect on stock prices, while solvency has a significant negative effect. Profitability, measured by Earnings Per Share (EPS), was found to significantly strengthen the influence of the three financial ratios on stock prices. The implications of this study highlight the importance of profitability as a financial signal that enhances a company's stock attractiveness in the eyes of investors. The limitation of this research lies in the sample scope, which is restricted to the food sector. This study offers both practical and academic contributions in understanding the moderating role of profitability in the relationship between financial ratios and stock prices.
Economic and Technological Determinants of Transportation Sector Performance in Indonesia: A Panel Data Approach (2020–2024) Etma Puji Setyowati; Hastarini Dwi Atmanti
Finance : International Journal of Management Finance Vol. 2 No. 4 (2025): June
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v2i4.88

Abstract

This research analyzes the impact of economic and technological factors on the performance of the transportation sector in Indonesia using a panel data approach across 34 provinces during the period 2020–2024. The independent variables include the inflation rate, realization of transportation investment, and the regional digitalization index (EVDCI), while the dependent variable is the growth rate of the transportation sector. The estimation method uses panel data with a Fixed Effect Model (FEM) approach. The estimation results show that inflation and the realization of transportation investment have a positive and significant impact on the performance of the transportation sector, indicating that in the context of post-pandemic economic recovery, the increase in economic activity reflected by inflation and the realization of transportation investment also drives the demand for transportation services, while digitalization does not show a significant impact. These findings critique the short-term effectiveness of the digitalization program, which has not yet been fully functionally integrated into the national transportation system. This research emphasizes the importance of more targeted and region-based policy planning in strengthening the synergy between macroeconomic policies and the digital transformation of the transportation sector.
DIGITAL MARKETING ANALYSIS ON INCREASING BRAND AWARENESS AND BRAND ENGAGEMENT OF THE CUBE HOTEL YOGYAKARTA Afthoruddin, Muhammad Adib; Alldila Nadhira Ayu Setyaning
Finance : International Journal of Management Finance Vol. 3 No. 1 (2025): September
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v3i1.95

Abstract

The Cube Hotel Yogyakarta faces challenges in optimizing social media utilization to support modern marketing strategies. The lack of effective social media use can hinder efforts to enhance brand awareness and brand engagement among consumers. In the digital era, digital marketing plays a crucial role in expanding reach and customer engagement, particularly through high quality visual content, direct audience interaction, and the use of social media features such as digital advertising and influencer collaborations. This study aims to analyze the role of digital marketing in increasing brand awareness and brand engagement while optimizing marketing strategies relevant to the target audience. The research findings indicate that a more targeted digital marketing strategy can enhance brand awareness and customer interaction, positively impacting The Cube Hotel's competitiveness and business growth. Therefore, to achieve more effective and sustainable marketing goals, The Cube Hotel needs to optimize social media use with a more strategic approach.
THE ROLE OF SOCIAL MEDIA AND LIFESTYLE TRENDS IN INFLUENCING THE SAVING HABITS OF YOUNG PEOPLE IN YOGYAKARTA Oxi Alvira Jasmine; Nurfauziah
Finance : International Journal of Management Finance Vol. 3 No. 1 (2025): September
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v3i1.98

Abstract

The development of technology and social media has brought significant changes to the lifestyle of young people, especially in Yogyakarta, which is known as an educational city with widespread internet access. This study aims to analyze the role of social media and lifestyle trends in influencing the saving habits of young people in Yogyakarta. The research method used is a quantitative approach with data collected through surveys of 120 young social media users in Yogyakarta. The sampling technique employed non probability sampling using a purposive sampling method. Data analysis was conducted using Structural Equation Modeling (SEM) with the assistance of SmartPLS software. The results show that social media and lifestyle trends have a positive effect on the consumptive behavior of young people. Furthermore, consumptive behavior has a negative effect on saving habits. In addition, consumptive behavior also negatively mediates the relationship between social media and lifestyle trends on saving habits. These findings emphasize the importance of strengthening self control and the ability to manage financial priorities amid the rapid flow of information and trends on social media, so that young people can develop healthy and responsible saving habits.