International Journal of Economic Research and Financial Accounting
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
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315 Documents
<![CDATA[Tax Revenue Achievement: Between Tax Amnesty and the Voluntary Disclosure Program at KPP Pratama Batu ]]>
<![CDATA[Ritma Fajar Rosida]]>;
<![CDATA[Muhammad Hasyim Ashari]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
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DOI: 10.55227/ijerfa.v2i4.172
<![CDATA[his research aims to determine the number of taxpayers who participated in the Tax Amnesty Program and the Voluntary Disclosure Program as well as the tax revenue achievements from these two programs at KPP Pratama Batu along with factors inhibiting the success of the two programs. This research is a descriptive comparative quantitative research using secondary data from KPP Pratama Batu. The data analysis technique uses the Mann-Whitney test. The research results show that as many as 7.72% of the number of registered taxpayers in 2017 at KPP Pratama Batu participated in the Tax Amnesty program by contributing 36.1 trillion or 30% of the total tax revenue in 2017 at KPP Pratama Batu. Meanwhile, 1.30% of the number of registered taxpayers in 2022 at KPP Pratama Batu participated in the Voluntary Disclosure Program by contributing 31.1 trillion or 20% of the total tax revenue in 2022 at KPP Pratama Batu. This shows that there is a difference between the Tax Amnesty Program and the Voluntary Disclosure Program (PPS) at KPP Pratama Batu. Meanwhile, the inhibiting factors for the Tax Amnesty Program and the Voluntary Disclosure Program are high rates and less effective methods of conveying program information to taxpayers.]]>
<![CDATA[THE EFFECT OF REWARDS AND PUNISHMENT ON EMPLOYEE PERFORMANCE ACHIEVEMENT INPT. NURLENNI KAHAR SPBU 7492212 NORTH GALESONG AXLE ]]>
<![CDATA[Nur Selviati]]>;
<![CDATA[Muhammad Rusdi]]>;
<![CDATA[Samsul Rizal]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
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DOI: 10.55227/ijerfa.v2i4.173
<![CDATA[The purpose of this research is to determine the effect of rewards on employee performance and punishment on employee performance at PT. Nurleni Kahar SPBU 7492212 North Galesong Axle. The sample used in this research was 33 respondents using the census method or saturated sample. The type of research data used in this research is quantitative data. Data collection was carried out by observation and questionnaires distributed to respondents. In this research, the data collected includes primary and secondary data. The analysis method used is multiple klinear regression using the SPSS program. The research results show that rewards have a positive and significant effect on employee performance and punishment has a positive and significant effect on employee performance at PT. Nurleni Kahar SPBU 7492212 North Galesong Axle]]>
<![CDATA[The Effect Of Quality Of Work Life And Motivation On Employee Performance Of Pt. Bank Rakyat Indonesia (Persero) Barru Branch ]]>
<![CDATA[Fajrin, Fajrin]]>;
<![CDATA[Muhammad Yusuf]]>;
<![CDATA[Andi Nur Fitrianti]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
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DOI: 10.55227/ijerfa.v2i4.174
<![CDATA[This research is a type of quantitative research with the aim of determining the influence of the quality of work life and motivation on the performance of employees of PT. Bank Rakyat Indonesia (Persero) Barru Branch. The type of data used in this study is quantitative data obtained from questionnaires that are shared and related to the problem being studied. Data collection was carried out by observation and distribution of questionnaires. In this study, the data sources used in data collection include primary data and secondary data. The research instrument used in this study uses the Likert scale method. Based on the results of data research using statistical calculations through the Statistical Package for the Social Science (SPSS) version 26 application regarding the influence of quality of work life and motivation on the performance of employees of PT. Bank Rakyat Indonesia (Persero) Barru Branch which has been discussed in the previous chapter, the author draws an important conclusion that the quality of work life has a positive and significant effect on the performance of employees of PT. Bank Rakyat Indonesia (Persero) Barru Branch while motivation has a positive and significant effect on the performance of employees of PT. Bank Rakyat Indonesia (Persero) Barru Branch.]]>
<![CDATA[Effect Of Free Cash Flow And Leverage On Sticky Cost Behavior In Food And Beverage Companies Listed On The Idx In 2018-2022 ]]>
<![CDATA[Nurlina, Nurlina]]>;
<![CDATA[Mira, Mira]]>;
<![CDATA[Firman Syah]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
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DOI: 10.55227/ijerfa.v2i4.175
<![CDATA[This study aims to determine the effect of free cash flow and leverage on sticky cost behavior in food and beverage companies listed on the IDX in 2018-2022. The type of data used in this study is quantitative data obtained from financial statements. Data collection is carried out by accessing the official website of the Indonesia Stock Exchange. In this study, the data source used is secondary data. The research instruments used in this study use the documentation method. The results of the study using statistical calculations through the eviews version 12 application regarding the influence of free cash flow and leverage on sticky cost behavior, the author draws the conclusion that free cash flow has an effect on sticky cost behavior while leverage has no effect on sticky cost behavior.]]>
<![CDATA[FINANCIAL MANAGEMENT STRATEGY IN ONLINE SHOP IN SOUTH SULAWESI ]]>
<![CDATA[Nurmawaddah]]>;
<![CDATA[Siti Aisyah]]>;
<![CDATA[Firman Syah]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
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DOI: 10.55227/ijerfa.v2i4.176
<![CDATA[This study is a qualitative research aimed at understanding the financial management strategies applied by online shops in South Sulawesi. The type and sources of data used are primary data and secondary data. The data collection methods involve observation, interviews, and documentation with a total of five research subjects. The results indicate that all research informants, as online shop owners, still apply relatively simple financial management practices, but there has been improvement as they now detail every transaction conducted. Although they are fairly good at reporting finances, there is still room for improvement. Therefore, it is recommended that online shop owners deepen their understanding of financial management more comprehensively.]]>
<![CDATA[The Influence Of Leadership Style And Work Spiriton The Productivity Of Section Employees Production At Pt Tirta Fresindo Jaya(Mayora Group) In Gowa District ]]>
<![CDATA[Magfirahtun Tristiawati Rusli]]>;
<![CDATA[Zalkha Soraya]]>;
<![CDATA[Irwan Abdullah]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
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DOI: 10.55227/ijerfa.v2i4.177
<![CDATA[This research aims to describe and examine the influence of Leadership Style and Work Spirit on the Productivity of Production Employees at PT Tirta Fresindo Jaya (Mayora Group) in Gowa Regency, with a sample of 65 respondents. It was found that the significant value of leadership style (X1) on productivity (Y) is 0.014 < 0.05, and the calculated value is 2.517 > table value 0.2075. Meanwhile, the influence of work spirit (X2) on productivity (Y) is 0.003 < 0.05, and the calculated value is 3.069 > 0.2075. This type of research is quantitative, obtaining data from questionnaires distributed to respondents. In this study, data collection sources include primary and secondary data. The research instrument uses the Likert scale method. This study uses the scale method through the Statistical Package for the Social Sciences (SPSS) version 27 application. The author concludes that leadership style and work spirit have a positive and significant influence on the productivity of production employees at PT Tirta Fresindo Jaya (Mayora Group) in Gowa Regency.]]>
<![CDATA[THE EFFECT OF WORKING CAPITAL TURNOVER, RECEIVABLE TURNOVER, AND INVENTORY TURNOVER ON THE PROFITABILITY OF FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE 2018-2022 PERIOD ]]>
<![CDATA[Firastika, Firastika]]>;
<![CDATA[Abdul Muttalib]]>;
<![CDATA[Abdul Salam]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
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DOI: 10.55227/ijerfa.v2i4.178
<![CDATA[Objectives This research is a type of quantitative research with the aim of determining the Influence of Working Capital Turnover, Receivable Turnover, and Inventory Turnover on the Profitability of Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 Period. The type of data in this study is secondary data, namely data obtained indirectly, through intermediaries in the form of data on food and beverage companies listed on the Indonesia Stock Exchange (IDX). The data used in this study is the annual financial report of food and beverage companies for the period 2018-2022. Based on the results of data research using statistical calculations through the Statistical Package for the Social Science (SPSS) version 26 application regarding the Effect of Working Capital Turnover, Receivable Turnover, and Inventory Turnover on the Profitability of Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 Period, the author draws important conclusions, namely Working Capital Turnover has a positive and significant effect, Receivable Turnover has a negative and significant effect and Inventory Turnover has a positive and significant effect on profitability in Food And Beverage Companies Listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 Period.]]>
<![CDATA[The Influence Of Financial Performance On Stock Prices In Food And Beverage Sub-Sector Companies On The Indonesian Stock Exchange ]]>
<![CDATA[Nur Azizah]]>;
<![CDATA[Ismail Badollahi]]>;
<![CDATA[Amelia Rezki Septiani Amin]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
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DOI: 10.55227/ijerfa.v2i4.179
<![CDATA[This research was created to find out how financial performance influences share prices in food and beverage sub-sector companies listed on the Indonesian Stock Exchange for the 2018-2022 period. The approach taken is a quantitative approach. Meanwhile, the type of data used in this research is quantitative data in the form of annual financial reports from 2018 to 2022. The sample used was 22 manufacturing companies listed on the Indonesia Stock Exchange. Data analysis techniques in this research use descriptive statistics, classical assumption tests, multiple linear regression, t test, F test and coefficient of determination. Data management in this research uses the SPSS version 26 software program. The results of this research prove that partial Return on Assets has a significant effect on stock prices. Meanwhile, Current Ratio, Debt to equity ratio and Total Asset Turnover do not have a significant effect on share prices. Simultaneously shows that the Current Ratio, Debt to equity ratio, Return on Assets and total Asset Turnover together influence stock prices.]]>
<![CDATA[The Influence Of Budget Preparation Participation On The Performance Of The Bantaeng Regency Government Apparatus ]]>
<![CDATA[Evi Nurul Husna]]>;
<![CDATA[Wa Ode Rayyani]]>;
<![CDATA[Amelia Rezki Septiani Amin]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
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DOI: 10.55227/ijerfa.v2i4.181
<![CDATA[The purpose of This research aims to analyze the influence of budget participation on the performance of government officials in Bantaeng Regency. This sample was taken from the Bantaeng Regency Regent's office, representing each SKPD. The type of data used in this research is quantitative data obtained from distributed questionnaires and is related to the problem being studied. In this research, the data sources used in data collection include primary data. The research instrument used in this research used a Likert scale. Based on the results of data research using statistical calculations through the Statistical Package for the Social Science (SPSS) version 26 application regarding the influence of budget preparation participation on the performance of Bantaeng Regency government officials, the research results showed that the variable participation in budget preparation had a regression coefficient in a positive direction. The significance test can be seen in the regression coefficient (β) and significance value (Sig.) obtained showing that sig α = 0.05>0.000, which means that there is an influence of budget preparation participation on the performance of government officials in Bantaeng Regency. Thus, it can be concluded that the better participation in budget preparation, the higher the government performance in Bantaeng Regency.]]>
<![CDATA[FINANCIAL RATIO ANALYSIS TO MEASURE FINANCIAL PERFORMANCE OF PT. MEKATAMA SON'S WORKS IN THE 2018-2022 PERIOD ]]>
<![CDATA[Kairul Nisa]]>;
<![CDATA[Abdul Muttalib]]>;
<![CDATA[Abdul Salam]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
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DOI: 10.55227/ijerfa.v2i4.182
<![CDATA[The aim to be achieved in this research is to determine the effectiveness and efficiency of financial performance measured by the level of efficiency ratios and activity costs and profitability. The sample in this research is the balance sheet and profit and loss report of PT. Putra Mekatama's work in the Gowa area for the 2018-2022 period. This research uses a quantitative approach, which is based on the philosophy of potivism and is used to investigate certain populations or samples. Based on the results of the analysis of efficiency and effectiveness ratios over the last 5 years, it shows that for this type the average operational cost ratio is 6.01%, the average cost of goods sold ratio is 0.86%, the average sales cost ratio per year is 3.51% administrative cost ratio of 6.5%, financial cost ratio of 0.81%, average gross profit margin ratio of 0.14%, and net profit margin ratio (gross profit margin) an average of 0.37%.]]>
