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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 82 Documents
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Impact of ESG Disclosure on Financial Performance in Coal Mining and Oil And Gas Companies Vic Aryan Ramadika; Insyirah Putikadea
Finance : International Journal of Management Finance Vol. 3 No. 2 (2025): December
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v3i2.101

Abstract

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.
The Influence of Financial Literacy, Lifestyle, and Self-Control on Financial Management of FEB Jember Regency StudentsYear 2021 Dairatun Nadhifah; Yulinartati, Yulinartati; Ibna Kamelia Fiel Afroh
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.v3i1.102

Abstract

This study aims to test and analyze the influence of financial literacy, lifestyle, and self-control on the financial management of FEB students in Jember Regency, Class of 2021. This study uses a quantitative approach with a survey method. The population in this study were FEB students in Jember Regency, Class of 2021, totaling 1400 people. The sample used in this study was 95 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 with the help of SPSS 26 software. The results of the study indicate that financial literacy, lifestyle, and self-control have an influence on the financial management of FEB students in Jember Regency, Class of 2021.
ANALYSIS OF FINANCIAL ACCOUNTABILITY TOWARDS PERFORMANCE ACCOUNTABILITY THROUGH THE INTERNAL CONTROL SYSTEM AT MANGGARAI REGENCY GOVERNMENT Aloisius Hama; Akhsyim Afandi; Jaka Sriyana; Mersiana Varia Juita
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.v3i1.103

Abstract

This study aims to examine the extent to which Financial Accountability influences Performance Accountability with the mediating role of the Internal Control System in the Government of Manggarai Regency. The population in this study consisted of 45 employees working within the Manggarai Regency Government. Sampling was conducted using a census method. Thus, the entire population was taken as the sample, consisting of 45 employees who had worked for more than one year. The data obtained was analyzed using the Partial Least Squares (PLS) approach with the assistance of SmartPLS 3.0 software. The analysis results indicate a significant influence of several variables on Performance Accountability. First, Financial Accountability was proven to have a substantial effect on the Internal Control System. Second, the Internal Control System has a significant relationship with Performance Accountability. Third, Financial Accountability also significantly affects Performance Accountability through the mediating role of the Internal Control System in the Manggarai Regency Government.
Impact of Innovation on Profitability and Firm Value in Manufacturing Companies of the Food and Beverage Subsector Putri Delima Sari; Insyirah Putikadea
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.v3i1.109

Abstract

This study aims to analyze the effect of innovation on profitability and firm value. The independent variables include innovation, while the dependent variables are profitability and firm value. This study focuses on food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2022. This type of research is quantitative research. The sampling technique uses the purposive sampling method so that 30 companies can be obtained which are then analyzed using SPSS 26. The results of the study indicate that innovation does not have a significant effect on profitability, and innovation does not affect firm value.
Reconstruction of Financial Reports in Accordance with EMKM SAK (Case Study on Kopi Dako Julie Sukosari, Bondowoso Regency) Bahtiar Adi Darmawan; Norita Citra Yuliarti; Rendy Mirwan Aspirandi
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.v3i1.104

Abstract

This study aims to reconstruct the financial statements of the Kopi Dako Julie MSME in Sukosari, Bondowoso Regency to comply with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) set by the Indonesian Institute of Accountants. The MSME has so far only recorded its finances manually and simply, without preparing formal financial statements such as financial position statements, profit and loss statements, and notes to the financial statements. The research method used is a case study with a qualitative descriptive approach. Primary data were obtained through interviews and direct observation, while secondary data were in the form of MSME financial recording documents. The results of the study indicate that after the reconstruction, the financial statements can be prepared completely in accordance with the SAK EMKM structure. The resulting report provides more accurate and relevant information, including net profit after tax of IDR 23,016,865 from total sales of IDR 331,000,000, with a net profit margin of 6.96%. This study emphasizes the importance of preparing financial statements that comply with standards to improve accountability, access to financing, and managerial decision making in MSMEs.
The Influence Of Store Atmosphre Oh!Some Store Mediated By Positive Emotion On Impulse Buying Generation Z In Surabaya Osama Rachmad Ramadhani; Muhammad Rizky Ramadhan
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.v3i1.111

Abstract

This study explores the effect of store atmosphere on impulse buying among Generation Z in Surabaya, mediated by positive emotion, in the context of Oh!Some—a rebranded specialty store targeting young consumers. The research aims to empirically examine whether an engaging retail environment can stimulate spontaneous purchase behavior through emotional responses. A quantitative method was employed using a structured online questionnaire distributed to 200 Generation Z consumers who had shopped at Oh!Some stores in Surabaya. Structural Equation Modeling (SEM) with Partial Least Squares (PLS) using SmartPLS 4 was used for data analysis. The findings reveal that store atmosphere significantly and positively influences both impulse buying and positive emotions. Moreover, positive emotion serves as a significant mediator between store atmosphere and impulse buying. These results confirm the applicability of the Stimulus-Organism-Response (S-O-R) theory, demonstrating that environmental stimuli (store atmosphere) trigger internal emotional reactions (positive emotion), which lead to behavioral responses (impulse buying). The implications suggest that retailers must strategically manage physical and emotional aspects of their store environments to enhance emotional connection and impulse purchasing among young consumers. This research contributes to consumer behavior literature by reinforcing the mediating role of emotions in modern retail settings.
The Effect of Green Accounting Implementation and Environmental Performance on Corporate Profitability(A Study on Automotive Sub-sector Manufacturing Companies for the 2020–2023 Period) Inadhia Amanda; Mariana, Mariana
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.v3i1.112

Abstract

This study aims to analyze the effect of green accounting implementation and environmental performance on the profitability of automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. Green accounting and environmental performance are measured through the disclosure of environmental costs in annual reports and the PROPER ratings issued by the Ministry of Environment and Forestry, respectively, while profitability is assessed using Return on Assets (ROA). The research employs a quantitative approach with multiple linear regression analysis. The results indicate that both green accounting and environmental performance have a significant negative impact on company profitability. This suggests that although sustainability practices offer strategic long-term potential, the high implementation costs remain a short-term challenge. These findings imply the need for companies and policymakers to balance environmental commitments with economic efficiency in formulating sustainability strategies.
THE IMPACT OF GOVERNMENT SPENDING IN EDUCATION AND HEALTH ON ECONOMIC GROWTH IN INDONESIA 2014-2023 Erwin Iswahyudi; Hendry Cahyono
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.v3i1.113

Abstract

This study aims to analyze the influence of government spending in education and health on economic growth in Indonesia in the period 2014–2023. This research is motivated by the Indonesian government's commitment to achieve the Sustainable Development Goals (SDGs) through Asta Cita towards Indonesia Emas 2045, one of which emphasizes the importance of human resource development through education and health. The method used is a descriptive quantitative approach with panel data regression analysis utilizing secondary data from 34 provinces in Indonesia. The results of the study indicate that partially, government spending in education has a negative but insignificant effect on economic growth, while government spending in health has no significant effect. Simultaneously, both variables also have no significant effect on Indonesia's economic growth. This study recommends that the government optimize budget allocation by increasing capital expenditure and goods/services expenditure that support the quality of education, as well as strengthening promotive and preventive programs in the health sector to improve the quality of human resources and sustainable economic growth.
AN ANALYSIS OF WORD OF MOUTH MARKETING IN BUILDING CORPORATE REPUTATION: A CASE STUDY OF ADIPUTRA GUESTHOUSE Shaynaqu Asmi Putri; Anas Hidayat
Finance : International Journal of Management Finance Vol. 3 No. 2 (2025): December
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v3i2.116

Abstract

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.
ANALYSIS OF THE IMPACT OF IMPLEMENTING AKHLAK CORE VALUES BY STATE-OWNED ENTERPRISES (BUMN) ON EMPLOYEE PERFORMANCE AT PT PP SEMARANG-DEMAK Hafidz Maulana; Muafi, Muafi
Finance : International Journal of Management Finance Vol. 3 No. 2 (2025): December
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v3i2.117

Abstract

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.

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