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Contact Name
Amin Harahap
Contact Email
aminharahap19@gmail.com
Phone
+6285257133690
Journal Mail Official
aminharahap19@gmail.com
Editorial Address
Jl. Sempurna Perum. AA Residence Blok B. No. 8 Aek Tapa. Sumatera Utara 21421, Indonesia
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INDONESIA
International Journal of Economic Research and Financial Accounting
ISSN : -     EISSN : 29641977     DOI : https://doi.org/10.55227/ijerfa.v2i1
Core Subject : Economy,
The International Journal of Economic Research and Financial Accounting (IJERFA) International Journal of Economic Research and financial Accounting (IJERFA) is to contributes to improving the theory and practice by promoting high-quality applied and theoretical research. It publishes original works in various areas of business including economics, accounting, business, finance, and management. The Journal welcomes original research papers using archival, case, experimental, field, survey or any other relevant empirical method, the journal publishes articles four times a year in October, January, April, July. Economics Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy Financial management Marketing Entrepreneurship Human Resource Management International Business Accounting Financial Accounting and Stock Market Management accounting and Behavioural Accounting Auditing Accounting information system Taxation and Public Sector Accounting Shariah Accounting
Articles 315 Documents
Analysis of Cost Of Goods Sold At A Profit The Pharmacy Li Zhuo Zhen
International Journal of Economic Research and Financial Accounting Vol 1 No 1 (2022): IJERFA - October 2022
Publisher : CV. AFDIFAL MAJU BERKAH

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Abstract

This study entitled " Analysis of Cost of Goods Sold In Profit Pharmacy , with the formulation of the problem is : " Is the Price Determination of Sales At Has Earned Income Optimal ? "This study aims to determine the Price Determination of Sales and Profits What is optimal at Kimia Farma Pharmacy using Descriptive Analysis . The results showed that the calculation of cost of goods sold from 2013 through 2014 can be seen Profits not yet optimal because the sales targets set each year has not been reached . Profit decline that occurs due to declining prescription sales of credit and operational costs which did not experience significant differences.
Influence Of Leadership Style And Motivation To Work Employee Job Satisfaction (Case study at Pt Inovasi Teknologi) Melvin S Sarsale; Abd. Rasyid Syamsuri
International Journal of Economic Research and Financial Accounting Vol 1 No 1 (2022): IJERFA - October 2022
Publisher : CV. AFDIFAL MAJU BERKAH

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Abstract

The purpose of this study was to identify and analyze the influence of motivation work against leadership style and job satisfaction of employees at PT Technological Innovation. This research was conducted by technik simple random sampling (simple sampling technique), with a sample of 75 respondents. Entire multiple regression equation used meets the requirements of the classical assumption test. The results of this study indicate that there is a significant and positive influence between leadership style and motivation simultaneously on employee job satisfaction in PT Technological Innovation.
Culinary Product Development Strategy The Pratistha Harsa Purwokerto Culinary Center Rochmat Aldy Purnomo; E. Rusiadi
International Journal of Economic Research and Financial Accounting Vol 1 No 1 (2022): IJERFA - October 2022
Publisher : CV. AFDIFAL MAJU BERKAH

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Abstract

This study aims to analyze the development strategy Pratistha Harsa Culinary Market. Collecting data using the techniques of interview, observation and literature. The respondents were selected ie Pratistha Harsa Chief Manager, Chairman of the Society Pratistha Harsha, traders culinary Pratistha Harsa. The population of merchants in Pratistha Harsa number of 65 peoples and a sample of 40 seller respondents. Selection of the sample using simple random sampling. This research using SWOT Matrix and QSP Matrix. The results showed that the development strategy for the culinary center Pratistha Harsa obtained from the SWOT Matrix and Matrix QSP is using WT strategy, namely to minimize weaknesses and avoid external threats. It can be concluded that the formulation of the strategy of development of the culinary center Pratistha Harsha, looking at strengths, weaknesses, opportunities and threats of Pratistha Harsa relocation program that decision makers in Pratistha Harsha will apply Weaknesess-Threats Strategy.
Factors Affecting Tax Aggressiveness Liana Susanto
International Journal of Economic Research and Financial Accounting Vol 1 No 1 (2022): IJERFA - October 2022
Publisher : CV. AFDIFAL MAJU BERKAH

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Abstract

The Purpose of this research was to obtained an empirical evidence about the influence of Firm Characteristic and Corporate Governance towards Tax Aggressiveness. This study used manufacturing companies listed in Indonesian Stock Exchange from the year 2012 until 2015. The result of this study showed that firm characteristic which measured by leverage and firm size, and corporate governance which measured by controlling interest, proportion of independent boards, audit committee size have not significant influence toward tax aggressiveness. Meanwhile, firm characteristic which measured by profitability has significant influence toward tax aggressiveness.
Effect Of Service Quality With Customer Satisfaction In Hospitals Olalekan Dimeji Bamiteko
International Journal of Economic Research and Financial Accounting Vol 1 No 1 (2022): IJERFA - October 2022
Publisher : CV. AFDIFAL MAJU BERKAH

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Abstract

The purpose of this study was to determine the relationship of service quality with patient satisfaction in Husada hospital in order to provide a draft proposal regarding the quality of service in an effort to improve customer satisfaction. The variables of this study is the quality of service (independent variable) and customer satisfaction (dependent variable). Subjects were patients at the Husada hospital totaling 100 patients were assigned to the non-probability sampling method accidental sampling. Measurements were made using a scale of Quality of Service which consists of 20 items, and Patient Satisfaction scale consisted of 12 items that are already on the validity and reliability. By using the technique of linear regression through SPSS for Windows version 21.0 was obtained in the regression R = 0.78 and R square = 0.609, p = 0.000 (p <0.05) indicating that patient satisfaction positively and significantly related to the quality of service equal to 0.780 and the role of service quality variables are able to explain the variable of 60.9% patient satisfaction. The study hypothesis which states "quality of care can improve patient satisfaction in Husada hospital ", is accepted. Means the better the quality of service will be followed by increased patient satisfaction in Husada hospita.
Factors Affecting Performance And Efficiency Of Rural Banks In Jakarta Widyasari
International Journal of Economic Research and Financial Accounting Vol 1 No 1 (2022): IJERFA - October 2022
Publisher : CV. AFDIFAL MAJU BERKAH

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Abstract

This study aims to examine the influence of various factors that affect the performance and efficiency of Bank Perkreditan Rakyat (BPR). The analysis of this study is focused on the Bank Perkreditan Rakyat in Jakarta. Sample size was 72 firms-years during 2010-2012. The findings of this study show the influence of market forces, the intensity of bank loans, bank size, risk, quality of management and shareholder value simultaneously to the performance of BPR as follows for ROA was 67.51%, ROE of 64.96%, NII / TA amounted to 71.27%. Based on the results of the regression to examine the effect of market forces, the intensity of bank loans, bank size, risk, quality of management and shareholder value simultaneously to the efficiency of the bank amounted to 82.75% of BPR. Partially LNDEPO, LOANS_TA, NIE_TA negative and significant effect, and to influence LNTA positive and significant effect on efficiency, while for variable LLP_TL and EQUITY_TA not significant.
Analysis Of The Benefits Of Social Media As A Medium Global Marketing In Increasing Product Sales Revenue Suhairi; Farhan Edma Manurung; Preti Intan Sari; Syakya Maulida
International Journal of Economic Research and Financial Accounting Vol 1 No 2 (2023): IJERFA - January 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v1i2.25

Abstract

The use of the internet in Indonesia is very high, so that Youtube is able to occupy the highest position of being the most popular, then the ranking is for users of Facebook, Instagram, Twitter, WhatsApp and Google. With age categories from various groups who have active characters in social media and using the internet. The approach used in this study is to use a literature review approach. In collecting data, the authors collect data and information related to digital marketing and marketing systems through supporting data sourced from research journals, both national and international, supporting books, letters newspapers and magazines. This study aims to find out how social media is utilized as a global marketing medium. The results of this study are that the potential for marketing in the modern era is dominated by marketing through social media which is accessed through personal devices. In conclusion, there are many uses of social media today to boost business that have been discussed in this study. Social media connects people around the world where they can keep in touch and share their experiences. This is made possible by the digital ecosystem.
Analysis Of Marketing Strategy Success In PT. Indofood Suhairi; Mutia Sari; Layla Nurul Sakinah; Raudah Azahra Manurung
International Journal of Economic Research and Financial Accounting Vol 1 No 2 (2023): IJERFA - January 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v1i2.26

Abstract

The success of a company also certainly lies in the distribution or marketing of the products produced. Marketing management plays an active role in analyzing the strategies to be used. To achieve efficient and effective organizational goals, marketing management is an effort that involves planning, executing (which includes organizing, directing, and coordinating) and supervising or organizing marketing operations within an organization. This study aims to analyze whether the strategies undertaken by PT. INDOFOOD has successfully or not penetrated the global market. The method used in this study is qualitative, namely through literature or literature review, namely research sourced from books, scientific journals, newspapers, and others. The results showed that PT. INDOFOOD has successfully conducted marketing, both marketing to local and global markets. This is evidenced by the expansion of factories abroad and the company's revenue is increasing every year.
Analysis Of Promotion And Marketing Strategies In The Global Market Suhairi; Raihan Saputra; Raihan Sultani; Shelvi Fadillah Harahap
International Journal of Economic Research and Financial Accounting Vol 1 No 2 (2023): IJERFA - January 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v1i2.27

Abstract

Small, micro and medium business competition continues to increase, so efforts are needed. so that MSMEs can maintain the continuity of their business in facing the global market era of the ASEAN Economic Community (AEC). One of the efforts is to improve the strategy that has the lowest risk of failure known as the go-to-market strategy. Globalization is another test for companies when implementing advertising methods. Due to globalization, organizations have to compete with organizations that have large capital and quality assets. So far, Indonesia has become a competitive target market. Globalization and market competition require all executives to focus on the global climate. Advertising is something every business should do. The most important thing in advertising is conveying effective and persuasive messages that attract consumers' attention. This article aims to study advertising and marketing strategies in the global market. This research method uses qualitative methods. The strength of global trade unions in the Indonesian market lies in their ability to develop global marketing strategies adapted to the Indonesian market.
Tax Aggressiveness, Capital Structure, Corporate Governance Dan Firm Performance Ali Hardana Hardana; Lismawati Hasibuan; Sulaiman Efendi Hasibuan
International Journal of Economic Research and Financial Accounting Vol 1 No 2 (2023): IJERFA - January 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v1i2.28

Abstract

Based on agency theory, the purpose of this study is to test empirically the effect of tax aggressiveness, capital structure and corporate governance on firm performance. Multiple regression analysis was used to analyze three years of data (2017-2021) in the unit sample, to find the effect of tax aggressiveness, capital structure, corporate governance on firm performance. The results of the study found that tax aggressiveness has a positive effect on company performance, but corporate governance mechanisms must work effectively, so as to reduce agency costs. And the joint influence of tax aggressiveness, capital structure, governance on company performance. The findings of this study provide practical implications that the importance of strengthening corporate governance mechanisms in order to improve company performance and reduce agency costs within the company.

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