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International Journal of Economic Research and Financial Accounting
Published by CV. AFDIFAL MAJU BERKAH
ISSN : -     EISSN : 29641977     DOI : https://doi.org/10.55227/ijerfa.v2i1
Core Subject : Economy,
Economics, Econometrics & Finance
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
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 315 Documents
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The Effect of Workload on Employee Performance at PT. Suracojaya Abadimotor Daya Branch, Makassar City Ayu Asrianingsi; Akhmad, Akhmad; Nasrullah, Nasrullah
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.146

Abstract

The typef this research is quantitative research with the aim of knowing the effect of workload on employee performance at PT. Suracojaya Abadimotor Daya Branch, Makassar City. This sample was taken from PT. Suracojaya Abadimotor Daya Branch, Makassar City. The type of data used in this research is quantitative data obtained from published questionnaires and is related to the problem under study. Data collection was carried out by observation and distribution of questionnaires at PT. Suracojaya Abadimotor Daya Branch Makassar City with a research population of 37 employees and the sample used was also 37 respondents. The data analysis techniques used in this research are validity testing, reliability testing, classical assumption testing, simple regression analysis, hypothesis testing (t and R² tests). Based on the research results and discussions that have been carried out, the results of this research show that there is a significant positive influence between workload and employee performance at PT. Suracojaya Abadimotor Makassar City Power Branch as evidenced by the workload regression coefficient value of 0.354 and tcount value 2.244 > t table = 2.030. With a significant value of 0.031 <0.05.
THE INFLUENCE OF WHATSAPP ON EMPLOYEE PERFORMANCE AT THE MINISTRY OF RELIGION OFFICE GOWA DISTRICT Irmayanti Khoiriyah; Muhammad Najib Kasim; A. Muhiddin Daweng
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.147

Abstract

WhatsApp media is not only used for personal interests but also used for things that are for work purposes. WhatsApp communication media has both positive and negative impacts. Paying attention to this, the use of whatsapp on employee performance is important to be studied, seeing from the phenomenon that occurred at the Gowa Regency Ministry of Religious Affairs Office, related to whatsapp communication media, all employees use whatsapp. The fact that researchers found at the research location, almost all employees prefer to use whatsapp social media compared to several other social media, such as telegram, instragram and others. Some of the advantages of whatsapp are the reason why all employees use whatsapp including, whatsapp is more secure because it is end-to-end encrypted so that it does not allow others to read, then there is ease in sharing files and documents so that it is more efficient. The purpose of this study was to determine the effect of whatsapp on employee performance at the Gowa Regency Ministry of Religious Affairs Office. The type of research used is quantitative, which is a research method using numerical data with a sample of 64 respondents and using data analysis techniques: validity and reliability tests, classical assumption tests, simple regression analysis. Based on the results of the t-test sig value which is 0.000 < 0.05, the calculated t value is 10,065 > from the table t value which is 1.670 means that whatsapp has a positive and significant effect on performance variables. Based on the results of research conducted at the stage of data collection, data management, and data analysis regarding the influence of whatsapp on employee performance at the Gowa Regency Ministry of Religious Affairs Office, it can be concluded that the use of whatsapp has a positive effect on employee performance.
THE INFLUENCE OF LEADERSHIP STYLE ON THE WORK MOREST OF EMPLOYEES AT THE OFFICE OF MANPOWER AND TRANSMIGRATION OFFICE GOWA DISTRICT Muh. Alfian; Edi Jusriadi; Asri Jaya
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.148

Abstract

The purpose of this research is a type of quantitative research with the aim of knowing the effect of leadership style on work enthusiasm in the Office of Manpower and Transmigration, Gowa Regency. This sample was taken from the office of the Office of Manpower and Transmigration, Gowa Regency. The type of data used in this study is quantitative data obtained from questionnaires distributed and related to the problem under study. The research method used in this study is quantitative data obtained from questionnaires that are distributed related to the problem under study. Data collection techniques used are observation, questionnaires, and documentation. In this study, the data sources used in data collection include primary data and secondary data. The research instrument used in this study used the Likert scale method. And the data analysis technique used is descriptive analysis, instrument testing, and hypothesis testing. Based on the results of data research using statistical calculations through the Statistical Package for the Social Science (SPSS) version 23 application regarding the effect of leadership style on employee morale at the Gowa Regency Manpower and Transmigration Office, it shows that there is a low influence between leadership style on employee morale at the Gowa Regency Manpower and Transmigration Office, obtained ttable = 1.697, while tcount = -1.508, it can be concluded that tcount is smaller than ttable, so the hypothesis proposed is not proven, which means rejecting the alternative hypothesis (Ha) and accepting the null hypothesis (Ho ) because the correlation is
ANALYSIS OF CAPITAL STRUCTURE AND STICKY COST ON FINANCIAL PERFORMANCE IN FOOD AND BEVERAGE SUB-SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Nursamsi, Nursamsi; Mira, Mira; Firman Syah
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.151

Abstract

NURSAMSI. 2024. Analysis of Capital Structure and Sticky Costs on the Financial Performance of Companies Listed on the Indonesia Stock Exchange. Undergraduate Thesis. Department of Management, Faculty of Economics and Business, Muhammadiyah University Makassar. Main Supervised Mira and Co-Supervisor Firman Syah. The purpose of this research is a quantitative study aimed at analyzing the impact of capital structure and sticky costs on the financial performance of companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange. The sample for this study was drawn from the financial reports of companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange. The data used in this research is quantitative data obtained from the financial reports of companies from 2018 to 2022, sourced from the respective websites of food and beverage companies listed on the Indonesia Stock Exchange or from the website www.idx.co.id. This study employs secondary data. The research instruments used in this study include descriptive statistical analysis, panel data regression analysis, and hypothesis testing using F-test (Chiw Test) and Hausman Test. From the analysis of Debt To Equity Ratio (DER), it appears that companies may need to consider strategies to manage and reduce their dependence on debt in order to improve their financial structure and reduce long-term financial risks. Additionally, the analysis of Sticky Costs indicates that these costs are becoming increasingly unresponsive to fluctuations in production and sales volume. Furthermore, Return On Assets (ROA) is significant in optimizing financial performance over the study period, although improvement efforts are observed in the final year
FINANCIAL PERFORMANCE ANALYSIS OF PT. INDORITEL MAKMUR INTERNATIONAL TBK, ON THE INDONESIAN STOCK EXCHANGE Ismah1), Muryani Arsal 2) Nasrullah3) Ismah, Ismah; Muryani Arsal; Nasrullah, Nasrullah
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.152

Abstract

The aim of this research is to determine the comparison of financial performance as measured through financial ratio analysis, which consists of: Liquidity Ratios With Indicators Current Ratio, Cash Ratio,Working Capital To Asstes, Solvency Ratios With Indicators Debt Ratio,Debt Ratio, Debt To Equity Ratio, Activity Ratios With Indicators Total Asset Turnover, Receivable Turnover, Working Capital Turnover, And Profitability Ratios With Profit Indicators, Margin. Return On Investment, Return On Equity. The objek of research is PT. Indoritel Makmur Internasional Tbk. The type of research carried out is quantitative. The results of this research show the financial performance of PT. Indoritel Makmur Internasional, Tbk on the indonesia stock exchange 2019-2023. The liquidity value decreases, the solvency ratio value decreases, the activity ratio decreases, the profitability ratio is constant. The results of this research can be used by PT. Indoritel Makmur Internasional, Tbk to evaluate financial performance, espacially those experiencing decline.
The Effect of Corporate Governance and Executive Incentives on Tax Avoidance of Food and Beverage Sector Companies Mardiana, Mardiana; Masrullah, Masrullah; Khadijah Darwin
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.153

Abstract

The purpose of this study is to determine the effect of corporate governance and executive incentives on tax avoidance listed on the IDX. The population in this study is food and beverage sector manufacturing companies listed on the IDX for the 2019-2022 period. The samples in this study used purposive sampling sample techniques, based on the criteria set, 40 samples were obtained. The type of data used is secondary data in the form of the company's Annual Report. The data analysis methods used in this study are descriptive statistics, classical assumption tests, multiple linear regression analysis and hypothesis tests. Based on the results of data research using the Eviews 12 application shows that corporate governance has a t-count of -0.191 < 1.68709 t-table value and executive incentives have a t-count of -0.584 < 1.68709 t-table value, then the author draws a conclusion that corporate governance with institutional ownership, managerial ownership and independent commissioners has no effect on tax avoidance And executive incentives also have no effect on tax avoidance.
THE EFFECT OF INTELLECTUAL INTELLIGENCE (IQ), SPIRITUAL INTELLIGENCE (SQ), EMOTIONAL INTELLIGENCE (EQ) ON THE LEVEL OF UNDERSTANDING ACCOUNTING STUDENT TAXPAYER UNISMUH MAKASSAR Riski Wulandari; Masrullah, Masrullah; Khadijah Darwin
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.154

Abstract

This study aims to determine how Intellectual Intelligence (IQ), Spiritual Intelligence (SQ) and Emotional Intelligence (SQ) affect the Level of Understanding of Unismuh Makassar Accounting Students regarding Taxpayers. The type of data used in this study was quantitative data obtained from questionnaires distributed. The population and sample in this study are accounting students of the class of 2020 and 2021. This sampling technique uses purposive sampling. In this study, the data sources used include primary data. The research instrument used in this study used the Likert scale method. Based on the results of research using statistical calculations through the Statisticall Package for the Social Science (SPSS) version 22 application that the probability for intellectual intelligence variables is 0.021, which is smaller than 0.05. With a tcount of 2.352 greater than ttable 1.66123.. The probability for an intellectual intelligence variable is 0.000, which is smaller than 0.05. With a tcount of 12.420 greater than ttable 1.66123. The probability for an emotional intelligence variable is 0.000, which is smaller than 0.05. With a tcount of 64.439greater than ttable 1.66123. Intellectual Intelligence (IQ), Spiritual Intelligence (SQ), and Emotional Intelligence (EQ) have a significant positive effect on the understanding of accounting student taxpayers of Unismuh Makassar.
The Influence of Conflict and Work Stress on Employee Performance at the Bajiminasa Village Office, Rilau Ale District, Bulukumba Regency A. Nur Aviva Ismar; M. Hidayat; A. Muhiddin Daweng
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.155

Abstract

Nur Aviva Ismar, 2024, "The Effect of Conflict and Work Stress on Employee Performance at the Bajiminasa Village Office, Rilau Ale District, Bulukumba Regency." Thesis for the Management Study Program, Faculty of Economics and Business, Muhammadiyah University of Makassar. Supervised by Supervisor I M. Hidayat and Supervisor II H. A. Muhiddin Daweng. This research aims to partially and simultaneously examine the influence of conflict and work stress on employee performance at the Bajiminasa Village Office, Rilau Ale District, Bulukumba Regency. Researchers distributed questionnaires to 32 employees or officials from Bajiminasa village, Rilau Ale District, Bulukumba Regency as respondents in this research. The analysis technique in this research uses data quality tests, classical assumption tests, multiple linear. regression analysis tests and hypothesis testing through the T test and F test. The results of the research show that: 1.) Partially the Conflict variable has a significant positive effect on Employee Performance at the Village Office Bajiminasa, Rilau Ale District, Bulukumba Regency. 2.) Partially, the Job Stress variable has a significant positive effect on employee performance at the Bajiminasa Village Office, Rilau Ale District, Bulukumba Regency. 3.) Simultaneously, the Conflict and Work Stress variables have a significant positive effect on employee performance at the Bajiminasa Village Office, Rilau Ale District, Bulukumba Regency.
THE INFLUENCE OF PERFORMANCE ALLOWANCES AND LEADERSHIP STYLE ON EMPLOYEE PRODUCTIVITY AT PT. BANK EKONOMI RAKYAT SYARIAH (BPRS) NIAGA MADANI KOTA MAKASSAR Nadia, Nadia; Andi Mappatompo; Sri Andayaningsih
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.156

Abstract

This research is a quantitative description type research that aims to know and analyze the effect of performance allowances and leadership styles on employee work productivity at PT. Bank Perekonomian Rakyat Syriah (BPRS) Niaga Madani Makassar City. The method used in this study amounted to 32 respondents with the analysis method used was multiple linear regression analysis which was processed through the help of Statistical Product and Service Solution software (SPSS0 Version 27. The results of this study can be concluded that the performance allowance variable and leadership style have a positive and significant influence on employee work productivity at PT. Bank Perekonomian Rakyat Syariah (BPRS) Niaga Madani Kota Makassar.
The Influence of the Human Resources (HR) Recruitment System on Employee Performance at PT. Bank Rakyat Indonesia (PERSERO) Tbk Pinrang Branch Febi Febrianti; Moh. Aris Pasigai; M.Hidayat
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.157

Abstract

This research aims to determine the influence of the recruitment system (HR) on employee performance at PT. Bank Rakyat Indonesia Pinrang Branch. The population in this research is all employees of PT. Bank Rakyat Indonesia with the number of respondents. This type of research used is quantitative descriptive. The data sources used are primary and secondary data where the primary data comes from observations and questionnaires. Meanwhile, secondary data is obtained from documentation. The data analysis technique used is Simple Regression Analysis using statistical calculations via the Statistical Package for the Social Science (SPSS) version 26 application. Results of research regarding the Influence of the Human Resources (HR) Recruitment System on Employee Performance at PT. Bank Rakyat Indonesia (Persero) Tbk Pinrang Branch found that the recruitment system variable had a positive influence with tcount (15.160) > ttable (0.214) positive and significant results, the Recruitment System variable obtained a tcount of 15.160 and a ttable of 0.214.

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