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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 88 Documents
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Contribution Fiscal Policy to Economic Growth in East Java Muhammad Farhan Mochtar; Sishadiyati , Sishadiyati
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.v3i1.127

Abstract

This study empirically examines the impact of fiscal policy on economic growth in East Java Province during the period 2018–2024. The objective is to analyze the effects of regional taxes, subsidy expenditures, and the Value Added Tax (VAT) rate adjustment on regional economic growth. A quantitative approach with multiple linear regression analysis is employed, incorporating a dummy variable to capture the impact of the VAT increase from 10% to 11% in 2022. The findings reveal that regional taxes and the VAT dummy variable significantly influence economic growth, while subsidy expenditures are statistically insignificant. The coefficient of determination (R²) of 96.5% indicates that the model explains the majority of variations in economic growth. These results imply that optimizing tax revenues and evaluating VAT policy should be aligned with strategies for inclusive and sustainable regional economic growth. This research provides relevant insights for regional policymakers in designing effective fiscal instruments.
THE INFLUENCE OF INSTAGRAM PROMOTION ON UMRAH PRODUCT PURCHASE DECISIONS AT PT KAISA ROSSIE TOUR AND TRAVEL Vivian Valentina; Budi Astuti
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.v3i2.126

Abstract

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.
The Influence of Financial Literacy, Accounting Knowledge, and Fintech Usage on MSME Perfomance in Batam City Rainnolv, Cellina; Viola Syukrina E Janrosl
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.v3i2.114

Abstract

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.  
Analysis of Company and Dividend Policy As Moderating Variables in Healthcare Companies Listed On The Indonesian Stock Exchange Sidabalok, Hernawati; Dhani Ichsanuddin Nur
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.v3i2.125

Abstract

  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
ANALYSIS OF GOODS RECEIPT PROCEDURES ON INVENTORY RECORDING COMPLIANCE AT HOTEL X BOGOR Jessica Elvira Thanos; Siti Nuraini; Riski Putrikusumaningsih
Finance : International Journal of Management Finance Vol. 1 No. 3 (2024): March
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v1i3.141

Abstract

This study analyzes the implementation and compliance of Standard Operating Procedures (SOPs) in the goods receiving and requisition processes at Hotel X Bogor. The increasing operational demands in the hospitality industry require effective inventory and logistics management to ensure cost efficiency and service quality. This research uses a qualitative descriptive method with purposive sampling, where data were gathered through observations, interviews, and documentation. The analysis process includes data reduction, data presentation, and verification. The findings indicate that the goods receiving SOP at Hotel X is aligned with industry standards, covering document verification, quantity and price checks, classification of inventory items, special handling procedures for perishable goods, and daily reporting to the cost control division. The requisition SOP includes strict warehouse operating hours, the implementation of the First In First Out (FIFO) system, daily documentation of item requests, planning for imported goods' lead time, and monthly physical inventory checks. Flowchart analysis shows that both SOPs are integrated with the hotel’s information system (Power Pro), enabling accurate and efficient data processing. Overall, the SOPs are well-structured and support effective internal control, although improvements in digitalization and system integration could further enhance operational performance.
ECONOMIC GROWTH EFFECT ON ENVIRONMENTAL POLLUTION IN INDONESIA Normanda Eka Shakti; Prayudi Setiawan Prabowo
Finance : International Journal of Management Finance Vol. 3 No. 3 (2026): March
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v3i3.153

Abstract

This study examines the impact of economic growth on environmental pollution across Indonesia's provinces, utilizing Gross Regional Domestic Product (GRDP) at current market prices as the primary economic indicator and population density as a control variable. Employing a quantitative approach with cross-sectional secondary data from Indonesia's Central Statistics Agency (BPS), the research conducts multivariate regression analysis on data from all 34 provinces. Comprehensive diagnostic tests, including assessments of normality, multicollinearity, autocorrelation, and model specification, were performed to validate the statistical model. The findings reveal that both GRDP and population density exert statistically significant positive effects on environmental pollution, though the magnitude of these effects is relatively modest. The model explains approximately 44.35% of the variation in environmental pollution, suggesting that additional factors beyond economic and demographic variables contribute substantially to pollution dynamics. This research provides contemporary empirical support for the Environmental Kuznets Curve (EKC) hypothesis in the Indonesian context, emphasizing the necessity for integrated policy approaches that balance economic development with environmental sustainability.
Detection of Fiscal Illusion in the Regional Financial System of Special Autonomy Fund Recipients (Case Study in Aceh, Papua, and West Papua) Bayu Aji Laksono; Mohammad Wahed
Finance : International Journal of Management Finance Vol. 3 No. 3 (2026): March
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v3i3.133

Abstract

This study aims to detect the phenomenon of fiscal illusion within the regional financial system in areas receiving Special Autonomy Funds (Dana Otonomi Khusus) in Indonesia, particularly in the provinces of Aceh, Papua, and West Papua. The study is motivated by the high dependency of regional governments on central government transfers—especially Special Autonomy Funds—amid efforts to enhance regional fiscal independence. A quantitative descriptive approach is employed, analyzing data on Regional Own-Source Revenue, General Allocation Funds, Revenue Sharing Funds, and Special Autonomy Funds in relation to Regional Expenditures from 2009 to 2024. The findings reveal that Regional Own-Source Revenue and Special Autonomy Funds do not have a significant effect on Regional Expenditures, whereas General Allocation Funds and Revenue Sharing Funds have a significant influence. Most regional spending continues to rely on central government transfers, particularly Special Autonomy Funds, while Regional Own-Source Revenue contributions remain relatively low. This condition indicates the potential occurrence of fiscal illusion, characterized by a mismatch between public perception and the actual contribution of local revenues to regional development.
THE EFFECT OF THE NUMBER OF TOURIST OBJECTS, NUMBER OF TOURISTS, NUMBER OF HOTELS AND NUMBER OF RESTAURANTS ON REGIONAL OWN SOURCE REVENUE (ROSR) OF EAST JAVA PROVINCE Faros Hafidz Muhammad Trizhardi; Arief Bachtiar
Finance : International Journal of Management Finance Vol. 3 No. 3 (2026): March
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v3i3.140

Abstract

This study aims to analyze the influence of the tourism sector on Regional Own-Source Revenue (ROSR) in East Java Province during the 2017–2024 period by examining four key variables: the number of tourist attractions, tourist visits, hotels, and restaurants. The research is motivated by the discrepancy between East Java’s substantial tourism potential—consistently recording the highest domestic tourist visits in Indonesia—and its relatively small contribution to ROSR compared to other revenue sources such as motor vehicle taxes. Using panel data from six regencies/cities and multiple linear regression analysis, this study provides an empirical overview of how tourism indicators affect the fiscal capacity of the region. The findings show that tourist attractions, hotels, and restaurants have a positive and significant effect on ROSR, while the number of tourists does not exhibit a significant influence. This indicates that tourist activities are not fully captured within the regional tax system and remain largely within informal sectors. Simultaneously, all tourism variables significantly affect ROSR, supporting the Tourism-Led Growth theory and the concept of the multiplier effect. The study concludes that improving the quality and management of tourist attractions, accommodation, and the culinary sector plays a more critical role in enhancing fiscal revenue than merely increasing tourist numbers. These results provide strategic insights for local governments in strengthening the tourism sector's contribution to ROSR.

Page 9 of 9 | Total Record : 88

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