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Contact Name
Katon Abdul Fatah
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katonfath@gmail.com
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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
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) Ardillah Putra; Ambar Kusumaningsih
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.v3i2.121

Abstract

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.
THE EFFECT OF THE VALUE  OF INTANGIBLE ASSETS ON THE VALUE OF THE COMPANY WITH AUDITOR QUALITY AS A MODERATING VARIABLE Abdillah, Muhammad Yunus Abdillah; Yulinartati , Yulinartati; Gardina Aulin Nuha
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.v3i2.99

Abstract

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.
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) Sem Guani; Hermien Tridayanti; Joko Suyono
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.v3i2.118

Abstract

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 .
Optimization of Sub-Provider Evaluation Using ANP Approach and CSI Modification at PT XYZ Aqila Yusriyya Hanun; Wiwik Handayani; Raden Johnny Hadi Raharjo
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.v3i2.124

Abstract

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. 
Front Office Communication Management in Handling Guest Complaints at Three-Star Hotels in Bogor Sulastri, Sulastri; Hengky, SH
Finance : International Journal of Management Finance Vol. 2 No. 3 (2025): March
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v2i3.128

Abstract

The hospitality enterprise is fantastically depending on effective verbal exchange between team of workers and guests, specifically within the coping with of court cases that immediately have an effect on consumer pride and loyalty. In three-big name hotels, in which provider requirements are moderate however opposition is severe, the front office performs a vital role because the primary factor of touch for guests. This study aims to research the effectiveness of the front workplace verbal exchange control—especially readability, empathy, and responsiveness—in coping with visitor complaints at 3-celebrity hotels in Bogor. A quantitative, explanatory studies design was employed, related to one hundred twenty respondents (eighty guests and forty front office group of workers) from 5 lodges. statistics have been amassed thru a established questionnaire and analyzed the use of SPSS 26.zero, with descriptive facts, one-manner ANOVA, and put up-hoc Tukey tests. The consequences imply that empathy and clarity are the most powerful predictors of guest pleasure, at the same time as responsiveness, although superb, showed relatively decrease performance. The ANOVA consequences in addition discovered huge differences in delight across distinct stages of communication effectiveness, with the biggest gap among low and excessive stages. those findings verify that powerful conversation control is a essential determinant of carrier recovery success. The study contributes theoretically by way of reinforcing verbal exchange’s function as a critical detail of provider nice and criticism dealing with, and almost by means of imparting inn managers with actionable pointers for training, popular procedures, and remarks structures. improving conversation control within the front office is therefore no longer most effective a means of resolving court cases however additionally a strategic technique to enhancing visitor pleasure, building loyalty, and ensuring competitiveness inside the hospitality sector
Room Service: Communication Management in Handling Guest Complaints at Three-Star Hotels in Bogor Ayu Pradnyani, Ketut; Hengky, SH
Finance : International Journal of Management Finance Vol. 2 No. 3 (2025): March
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v2i3.129

Abstract

This looks at investigates the effectiveness of communication control with the aid of room service team of workers in coping with visitor lawsuits at 3-megastar hotels in Bogor. The studies adopt a quantitative survey approach, accumulating statistics from both lodge visitors and provider team of workers to seize perspectives on carrier interactions. Statistical evaluation changed into performed using SPSS, with descriptive tabulation employed to profile respondents and summarize communique practices. moreover, one-way ANOVA was implemented to have a look at the have an impact on of three key conversation control dimensions—readability, empathy, and responsiveness—on guest pleasure tiers. The findings display that clarity of facts and empathetic verbal exchange have a big fantastic effect on visitor satisfaction, while responsiveness suggests a weaker effect and suggests an area requiring managerial development. those outcomes spotlight the crucial role of effective conversation in shaping carrier recuperation effects and advise that motel management must prioritize education applications that decorate group of workers empathy and readability whilst addressing visitor concerns. by using doing so, three-famous person accommodations in Bogor can beef up client loyalty, improve service best, and stay competitive within the hospitality industry.
Food and Beverage Services: Communication Management in Handling Guest Complaints at Three-Star Hotels in Bogor Budayasa, I Ketut; Hengky, SH
Finance : International Journal of Management Finance Vol. 2 No. 3 (2025): March
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v2i3.131

Abstract

This observe explores the function of conversation control in handling guest complaints in the food and Beverage (F&B) departments of three-Star resorts in Bogor. powerful verbal exchange is important in addressing guest worries directly and professionally, making sure carrier recuperation, and retaining basic visitor pleasure. using a quantitative studies design, records had been amassed from 100 respondents, consisting of hotel visitors and F&B body of workers, via based questionnaires. The statistics were analyzed the usage of SPSS 26.0, incorporating descriptive information, validity and reliability assessments, and one-manner ANOVA to take a look at variations in perceptions of conversation effectiveness. The effects suggest that empathy and readability are the most influential dimensions of communication in positively impacting guest pride, while responsiveness changed into recognized as an area requiring improvement. those findings emphasize the importance of dependent criticism-dealing with protocols, centered communication education for F&B personnel, and systematic monitoring to decorate service restoration. The observe presents practical suggestions for lodge managers aiming to improve operational efficiency and enhance purchaser relations thru powerful communique control.
Tourist Satisfaction: The Role of Tour Guide Competence in Destination Management Kurniawan, Krisanti; Kusumaningsih, Riski Putri; Hengky, SH
Finance : International Journal of Management Finance Vol. 2 No. 3 (2025): March
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v2i3.132

Abstract

In the context of tourism destination management, this study examines the relationship between tour guide competence and tourist satisfaction. Tourism publications often provide important input for tourists, particularly regarding their travel experiences or stories. This survey data involved a sample of 100 domestic and international tourists, predominantly respondents of productive age, who were national tourists. The data tabulation used in this study using SPSS v29 was used for descriptive data analysis, reliability testing, and regression analysis. The findings indicate that competency dimensions—communication competence, cultural knowledge, problem-solving skills, and professionalism—play a significant role in increasing tourist satisfaction. The implications of this research are useful for tourism destination managers and policymakers. A limitation of this study is that it does not yet address internal and external motivations and/or tourist objectives.
The Influence of CSR, Profitability and Leverage on Company Value with Company Size as a Moderator Zico Is Mirza Wijaya; Suharsono, Riyanto Setiawan; Ibna Kamelia Fiel Afroh
Finance : International Journal of Management Finance Vol. 2 No. 1 (2024): September
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v2i1.110

Abstract

This study aims to examine the influence of Corporate Social Responsibility (CSR) disclosure, profitability, and leverage on firm value, with company size as a moderating variable. The analysis employed multiple linear regression and moderated regression analysis (MRA) on manufacturing companies listed on the Indonesia  Stock Exchange. The findings indicate that CSR profitability, and leverage positively impact firm value, while company size significantly moderates these relationships. These results suggest that large firm with CSR disclosures and sound financial performance tend to have higher firm value. The implications provide insights for management and stakeholders regarding the importance of CSR strategies and financial management in enhancing firm value, especially for larger companies. Empirically, this reseacrh contributes to the literature by highlighting the role of company size as moderating variable in the relationship between financial and non financial variables and firm value. 
Do Volatility Shocks Matter More Than Policy Uncertainty? A Behavioral Analysis of Bank Equity Returns VİGA, ŞABAN ONUR
Finance : International Journal of Management Finance Vol. 2 No. 1 (2024): September
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v2i1.119

Abstract

This study investigates the relationship between global uncertainty indices and bank stock returns through the lens of behavioral finance. Using monthly data from January 2010 to December 2024, the analysis incorporates three regional banking indices—S&P 500 Bank Index (USA), MSCI World Banks Index (Global), and BIST XBANK Index (Türkiye)—and two prominent uncertainty indicators: the Global Economic Policy Uncertainty Index (GEPU) and the CBOE Volatility Index (VIX). While GEPU captures structural macro-level uncertainty through text-based analytics, VIX reflects short-term market sentiment based on option-implied volatility.  A series of econometric methods—including Augmented Dickey-Fuller (ADF) tests, Pearson correlation, Granger causality, vector autoregression (VAR), and impulse response functions (IRF)—were employed to assess the dynamic interactions between uncertainty shocks and bank equity returns. The findings reveal that VIX changes have statistically significant short-term negative effects on banking sector returns in all three markets, with the strongest reactions observed in the Turkish banking sector. Conversely, GEPU changes do not exhibit consistent causal or dynamic effects. These results suggest that market-based uncertainty (volatility shocks) is more influential than policy-related uncertainty in shaping short-term investor behavior and bank equity pricing. The study contributes to the literature by providing a multi-market behavioral assessment of uncertainty-return linkages, highlighting the differentiated impact of sentiment-based versus structural uncertainty measures across emerging and developed financial systems