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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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Factors In The Aspect Of Regional Financial Management Regarding The Budget Over Remains (Silpa) At The Gowa District Education Service Saskia, Saskia; Sultan Sarda; Masrullah, Masrullah
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.v2i4.184

Abstract

This type of research uses a descriptive method with a qualitative approach, which aims to determine the factors in the Regional Financial Management Aspect of the Surplus Budget Calculation (SILPA) at the Gowa Regency Education Office. This research was carried out at the Gowa Regency Education Office which took place from 30 April 2024 to 30 May 2024. This sample was taken from the Gowa Regency Education Office. The types of data used in this research are secondary data and primary data. Data collection was carried out by observation, interviews and documentation. In this research, the data sources used in data collection include subject data, physical data, documentary data. The research instruments used in this research used survey, observation and literature review methods. Based on the research results, data was obtained through in-depth interviews, observations and documentation, where all the informants who conducted in-depth interviews were the head of the Gowa Regency Education Office, Head of the General and Personnel Subdivision, Head of the Financial Accounting Subdivision and Secretary of the Gowa Regency Education Office regarding factors. Factors in the Regional Financial Management Aspect of Over Remaining Budget Calculations (SILPA) at the Gowa Regency Education Service which was discussed previously, the author draws the conclusion that with careful planning, structured administrative records, and increasing human resource competency, the Gowa Regency Education Office has made efforts to reduce the occurrence of SILPA.
The Influence Of Working Capital On Profitability In Pharmaceutical Sub-Sector Companies On The Stock Exchange Indonesia 2018-2022 Ismi Aulia Rahma Ramly; A. Ifayani Haanurat; Nurlina, Nurlina
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.v2i4.188

Abstract

This research is a type of quantitative research with the aim of determining the effect of working capital on profitability in pharmaceutical sub-sector companies on the Indonesian stock exchange in 2018-2022. This study uses secondary data, namely annual financial statements on pharmaceutical sub-sector companies in 2018-2022.  The data analysis technique used is simple linear regression analysis. The sampling method is purposive sampling with a sample of 8 companies obtained from the Indonesia Stock Exchange. Based on the results of the analysis obtained, it is stated that working capital has a positive and significant effect on profitability, it is proven that t-calculation is greater than t-table, namely 2,060 > 2,028 and significance value (Sig.) 0.047 < 0.05, then H0 is rejected and H1 is accepted.
The Effect Of Investment Knowledge, Motivation, Capital On Students' Investment Interest In The Capital Market (Case Study On Sharia Banking Students Of Stai Yapnas Jeneponto) Nurul Fauzia Ishak; Asri Jaya; Muhammad Adil
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.v2i4.189

Abstract

The purpose of this study is to determine the influence of knowledge, motivation, and capital on students' interest in investing in the capital market in Islamic banking students of STAI Yapnas Jeneponto. The research sample is 55 respondents from the 2020 and 2021 batches. The type of research used is quantitative. The data source in data collection is primary data using questionnaires. The instrument of this research is the Likert scale method. Based on the results of research using the SPSS V 24 program, shows that investment knowledge and motivation have a positive influence on students' interest in investing in the capital market. The higher the investment knowledge and encouragement from within and around will increase students' interest in investing in the capital market. Meanwhile, capital has no influence on students' interest in investing in the capital market. The high and low capital to invest does not affect students' interest in investing.
The Influence Of Financial Literacy On The Financial Performance Of Small Businesses In Makassar City Windi Citra; Sultan Sarda; 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.v2i4.190

Abstract

Windi Citra, 2024. The Influence of Financial Literacy on the Financial Performance of Small Businesses in Makassar City. Thesis. Department of Management, Faculty of Economics and Business, Muhammadiyah University of Makassar. Supervised by Sultan Sarda and Nasrullah. This research aims to determine the effect of financial literacy on the financial performance of small businesses in the city of Makassar. The population in this research is all small businesses recorded in the Makassar City Cooperatives and SMEs Department in 2022, namely 136 businesses. The type of data used in this research is quantitative data obtained from questionnaires distributed to 58 samples related to the problem being researched. Data were analyzed using a simple regression analysis method with the help of SPSS data processing to prove the hypothesis. The t test shows that the t-count > t-table value is 6.681 > 1.6725. Meanwhile, the significance value of the financial literacy variable is 0.000 <0.05. So it can be concluded that financial literacy has a positive and significant effect on business financial performance. The better the level of financial literacy of business actors, the better the resulting performance will be.
The Effect Of Service On Satisfaction Customers At Pt. Meida Tourism Tour And Travel Syahrul, Syahrul; Andi Mappatompo; Syarthini Indrayani
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.v2i4.191

Abstract

SYAHRUL. 2024. The Effect of Service on Customer Satisfaction at PT. Meida Wisata Tour And Travel. Thesis, Department of Management, Faculty of Economics and Business, Muhammadiyah University of Makassar. Supervised by Andi Mappatompo and Syarthini Indrayani. The aim of this research is quantitative research with the aim of finding out the effect of service on customer satisfaction at PT. Meida Wisata Tour And Travel. The population and sample used in this research amounted to 165 respondents. The type of data used in this research is quantitative data obtained and related to the problem being studied. Data collection was carried out by observing the distribution of questionnaires and documentation. Based on the results of data research using statistical calculations via Statistical Product and Service Solutions (SPSS) Version 27 software regarding the influence of service on customer satisfaction at PT. Meida Wisata Tour And Travel, the author draws the conclusion that physical evidence (X1), reliability (X2), responsiveness (X3), guarantee (X4), and empathy (X5) have a positive and significant effect on customer satisfaction. This is proven by the physical evidence variable which obtained a t value of 5.902 t table 0.153, variable reliability obtained a t value of 8.452 > t table 0.153, variable responsiveness obtained a t value of 3.573 > t table 0.153, variable assurance obtained a t value of 3.100 > t table 0.153 , and variable empathy obtained a calculated t value of 6.713 > t table 0.153.
Comparison Of Production Cost Of House Between Making It Yourself Or Buying From Subcontracting At Pt. Benhard Bagus Bersama In Makassar Hadi Wahyudi; Muh. Rum; Faidul Adzim
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.v2i4.192

Abstract

Building a house is one of the most important decisions in a person's life. This decision is often accompanied by careful financial considerations. This thesis aims to compare the Cost of Goods Sold of building a house yourself or buying from a subcontractor at PT. Benhard Bagus Bersama in Makassar.The research method used is a descriptive quantitative approach to management accounting. Data was collected through interviews, observations, and documentation.The results of the study show that the COGS of a self-built house is cheaper than the COGS of buying from a subcontractor. The difference in COGS between the two schemes is Rp 25,915,256 or 25.9%. The factors that cause this difference in COGS are cost efficiency, reduction of subcontractor's profit, and the risk borne by the buyer. The conclusion of this study is that the self-build scheme is more cost-effective than the subcontractor purchase scheme. However, the self-build scheme takes longer, requires expertise and experience, and has a higher risk. Therefore, potential buyers are advised to carefully consider these factors before choosing the scheme that best suits their needs and abilities.
Optimization of Corruption Prevention Government Procurement of Goods and Services M. Haikal Aditya; Bella Vinia Ginting; Iklilah Dini Fajriyah; Yenni J Rammanda; Neng Sri Wardhani
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.v2i4.193

Abstract

The procurement of charcoal and services is an important aspect of clean and effective governance. This procurement process aims to meet the needs of public infrastructure, complement government facilities, and ensure the controlled use of state finances. However, in its implementation, there are often irregularities and corrupt practices that are detrimental to the State's finances. This study aims to analyze the factors that cause corruption in government procurement of goods and services, identify gaps in the system that are vulnerable to corrupt practices, and evaluate existing policies and regulations. The results of the analysis show that transparency, strengthening regulations, strict law enforcement, increasing the professionalism and integrity of procurement apparatus, and community participation in supervision are key steps in eradicating corruption in government procurement.  The implementation of good governance principles, including through the implementation of E-Government, is also an effective solution in overcoming corrupt practices. The results of the research are expected to provide concrete recommendations for improving the government procurement system for goods and services, improving the supervision mechanism, and strengthening integrity in the procurement process.
The Effect Of Budget Requirements And Management On The Performance Of Goods And Services Procurement System Camelia Febryanti; Endah Suharlin Tanjung; Sila Insan Tikayani; Nur Afifah; Neng Sri Wardhani
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.v2i4.194

Abstract

This research, therefore, has been done to investigate the influence of budget requirements and management on procurement for goods and service performance in the Indonesian system. In this study, the focus will be on how the organizational needs are met and how effective the management of budget resources is in the procurement system. Despite the improvement made on regulations, challenges remain on compliance in relation to the needs of procurement and budgetary constraints. This research applies a document analysis and literature review to qualitative approach the assessment of these factors. Findings from this study show the importance of the need for the precise identification of need, stakeholder involvement, and strong cost control mechanisms. Overcoming these challenges can significantly enhance procurement efficiency and effectiveness within organizations.
Translation And Accountability In Electronic Procurement (E- Procurement) Of Goods And Services Muhammad Rafli; Tengku Aisyah Rahmi Zulmi; Cahya Nafasya; Salsa Liza Nabilla; Neng Sri Wardhani
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.v2i4.195

Abstract

The purpose of this research is to find out how translation and accountability are in the procurement of goods and services. The method used in this research is a literature study with a narrative review model. The research method used is a qualitative research method with the data source used in the form of secondary data obtained from several international journals, national journals, articles and previous research. The results of this research are that the implementation of translation and accountability in electronic procurement of goods and services is very good. This can be seen from the ease of accessing auctions online via the page provided and the responsibilities are also very clearly reported.
Analysis Of Financial Planning On The Sustainability Of Msme Businesses Rahmi, Rahmi; Sultan Sarda; Masrullah, Masrullah
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.v2i4.197

Abstract

The purpose of this study is a type of quantitative research with the aim of determining the influence of financial planning in maintaining the sustainability of the MSME business in Makassar City. This sampling uses random sampling techniques from MSME actors in Makassar City who meet the criteria we determine. The type of data used in this study is quantitative data obtained from questionnaires that are shared and have a relationship with the problem under study. Data collection was carried out by observation, interviews and distribution of questionnaires. In this study, the data axis used in data collection includes primary data and secondary data. The research instrument used in this study is the Likert scale. Based on the results of data research using statistical calculations through the Statistical Package for the Social Science (SPSS) version 22 application regarding the influence of financial planning in maintaining the business continuity of MSMEs in Makassar City, the author draws a conclusion that financial planning has a positive and significant influence on business continuity. Good financial planning will influence MSME players in running their businesses and opening new branches.

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