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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 Production Costs On Net Income In Textile And Garment Companies Listed On The Indonesian Stock Exchange Nur Alisa; Asri Jaya; 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.v2i4.198

Abstract

This research aims to determine the effect of production costs on net income in manufacturing companies in the textile and garment sub-sector listed on the Indonesia Stock Exchange. This research uses quantitative methods. The sampling method used is purposive sampling with a sample of 15 textile and garment companies. The data source used is secondary data. Data was collected using library research and documentation from financial reports published by the company. The analytical tool used is the Statistical Package for the Social Sciences (SPSS) version 25. Based on the research results, it was found that the production costs have a positive and significant effect on net profit as shown in the t-test results, the calculated t value > t table is 2.246 > 1.997 with a significant value of 0.028 < 0.05, which means Ho is rejected and Ha is accepted. So it can be concluded that production costs partially have a positive and significant effect on net profit.
The Effect Of Position Rotation On Employee Work Productivity At The Fisheries Service Office Bulukumba Regency Rahmat Hidayat; Sitti Nurbaya; Sitti Marhumi
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.v2i4.199

Abstract

This research utilizes a quantitative approach to explore the relationship between job rotation and work productivity within the Fisheries Department of Bulukumba Regency. Regression analysis indicates a significant relationship between the job rotation variable (X) and work productivity (Y), with a regression coefficient of 0.902 and a very high level of significance (< 0.001). The results show that each one-unit increase in job rotation is associated with an increase of 0.902 units in work productivity. The regression model also demonstrates a high level of fit, with a coefficient of determination of 0.911, indicating that approximately 91.1% of the variation in work productivity can be explained by the job rotation variable. These findings are consistent with the theory that job rotation can enhance employee productivity and can be utilized to assess employee potential and increase motivation through activity variation. These results support the use of job rotation as a significant predictor of improved work productivity in the context of the Fisheries Department of Bulukumba Regency. Effective implementation and management of job rotation strategies can be key to enhancing employee work productivity.
Comparative Analysis of Financial Performance of Conventional Banks and Islamic Banks Listed on the Indonesia Stock Exchange (BEI) Hasniar, Hasniar; Amir, Amir; Asriani Hasan
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.v2i4.200

Abstract

This study aims to determine whether there are significant differences in the financial performance of Islamic banking and conventional banking listed on the Indonesia Stock Exchange (IDX) using five financial ratios, namely, Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Return on Asset (ROA), Operating Expenses Operating Income (BOPO), and Total Asset Turnover (TATO). The method used in this research is descriptive quantitative. The data analysis technique used is the Independent Sample T-test to see if there is a significant difference between the financial performance of Islamic banking and conventional banking. The results of this study indicate that there are significant differences in CAR and TATO ratios between Islamic banks and conventional banks. While in the ratio of NPL, ROA, and BOPO there is no significant difference between Islamic banks and conventional banks. When viewed based on the average value (mean), the financial performance based on BOPO conventional banks are better than Islamic banks. However, when viewed from the CAR, NPL, ROA, and TATO ratios, the financial performance of Islamic Banks is better than that of Conventional Banks.
The Effect Of Job Description On Employee Performance At The Office Of The Regional Revenue Agency Of Tual City Ahmad Faqih Zulfikar; Sri Andayaningsih; H. 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.v2i4.201

Abstract

This study aims to determine the effect of Job Description on employee performance at the Tual City Regional Revenue Agency Office. The types of data used in this study are primary data and secondary data. The research instrument used in this study used the Likert scale method. Based on the results of data research using statistical calculations through the Statistical for the Social Science (SPSS) application regarding the Effect of Job Description on Employee Performance, the author can conclude that Variable X, namely Job Description, has a positive and significant effect on Employee Performance with a Job Description (X) coefficient value of 0.393 and a calculated t value of 2,836 t > table 2.021 with a significant value of 0.007 < 0.05.
The Effect Of Training And Work Motivation On Work Productivity In Citra Printing And Digital Printing In Pangkep Regency Muh. Ikram; Ahmad, Ahmad; Ismail Rasulong
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.v2i4.202

Abstract

This research is quantitative research. The aim of this research is to determine the effect of training and work motivation on employee work productivity at Image Printing and Digital Printing in Pangkep Regency. The sampling method used in this research is a saturated sample or taking the entire population with 35 sample respondents. The data in this research was obtained from the results of distributing questionnaires that had been distributed. The analytical method used is descriptive analysis method and multiple linear regression analysis using the IBM SPSS version 22 for Windows application. The results of this research show that partially training and work motivation have a positive and significant effect on employee work productivity at Citra Printing and Digital Printing in Pangkep Regency.
Analysis Of Factors Causing Low Level Of Community Education In Batu Tiga Village, Boleng District, West Manggarai Regency Sarwan, Sarwan; Muhammad Yusuf; Aulia, Aulia
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.v2i4.203

Abstract

This research uses a qualitative approach with descriptive research or what is usually called qualitative descriptive research. The informants used were main, key and supporting or additional informants who were determined based on purposive sampling techniques. The type of data used in this research is qualitative data obtained based on data collection techniques through observation, short interviews, documentation and giving questionnaires related to the problem being studied. The data analysis technique used is the Miles and Huberman method, namely data reduction, data presentation and drawing conclusions. The results of the research show that the factors causing the low level of community education in Batu Tiga Village, Boleng District, West Manggarai Regency are internal factors (lack of individual motivation, lack of individual awareness, lack of interest in learning & school, no desire to continue education, and wanting to find work/help people parents) and external factors (economic conditions, lack of parental motivation, social conditions/community environment/peers, accessibility/distance from home to school or college, lack of parental attention, cultural factors, parental education level and educational infrastructure not feasible and there is a new factor that emerges, namely the parent's death factor).
Performance Analysis Of Office Employees Of Technical Implementation Unit Of Transportation And Road Traffic Infrastructure In Region 1 Bantaeng Bantaeng Regency Fikri Arzadilla; Edi Jusriadi; Hj. Naidah
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.v2i4.204

Abstract

This This research aims to determine the performance of employees at the UPT Sarana Prasarana Transportation and LLAJ Region 1 Bantaeng Office, Bantaeng district. Type of qualitative research. This research uses data obtained from interviews and documentation studies, with data analysis techniques using source triangulation. The results of the research show that the performance of employees at the UPT Sarana Prasaraa Perkomunikasi and LLAJ Region 1 Bantaeng offices is not very good. This is based on the results of interviews conducted with employees which stated that there are still many employees who do not meet performance assessment standards, are not disciplined in carrying out tasks on time and do not work according to the working hours set at the office. Apart from that, the work environment at the offices of UPT Sarana Perkomunikasi and LLAJ Region 1 Bantaeng is inadequate due to ineffective communication and inadequate office facilities.
The Influence Of Financial Literacy On The Financial Management Of Umkm South Bontonompo District, Gowa Regency Nur Resky Amriani; Muhammad Nur Abdi; 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.v2i4.205

Abstract

This type of research uses a descriptive method with a quantitative approach, which aims to determine the influence of financial literacy on financial management of MSMEs in South Bontonompo District, Gowa Regency. This research was carried out in South Bontonompo District, Gowa Regency, which took place from 7 May 2024 to 7 July 2024. The sample used in this research was 75 MSME actors in South Bontonompo District, Gowa Regency. Data collection is carried out by distributing questionnaires or questionnaires. Furthermore, the data obtained was then processed using a simple linear regression data analysis method and processed using the Statistical Package For The Social Science {SPSS} Version 23 application. The research results showed that financial literacy (X) was obtained by t-count 11,929 > t-table 1.666 and the sig value is 0.000<0.05, thus the financial literacy variable has a positive and significant effect on the financial management variable. So the results of hypothesis testing show that H1: Financial Literacy has a positive and significant influence on the financial management of MSMEs in South Bontonompo District, Gowa Regency, is accepted.
Factors Affecting Social And Environmental Accounting Reviewed On Accounting Students' Academic Fraud From The Fraud Hexagon Perspective Firdaus Wandy Agustan; Wayhuni , Wayhuni
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.v2i4.206

Abstract

The complexity of factors influencing academic cheating in the specific context of social and environmental accounting. The implication is the importance of developing educational strategies, supervision and an academic culture with integrity to prevent and reduce fraud in the educational environment, especially in the Accounting Study Program, as well as to identify factors that influence the tendency of academic fraud in the academic environment, especially from the Fraud Hexagon perspective. This study takes a quantitative approach by using a questionnaire as an instrument for collecting data from a sample of accounting study program students. Factors considered include pressure, opportunity, rationalization, selfish ability and collusion. The research results show that high academic pressure, easy opportunities to cheat, and supportive rationalization are significant factors in influencing academic cheating behavior among accounting students. Meanwhile, individual ego and collusion were not proven to have a significant influence in the context studied. The implications of this research are the need to improve supervision during exams, strengthen ethical values ​​in the educational curriculum, and provide students with a better understanding of the consequences of academic cheating behavior. It is hoped that this study can contribute to the development of more effective strategies for preventing and managing the risk of academic fraud in higher education institutions.
Survey Of Public Satisfaction With Information Systems Village Fund Management In Pematang Serai Village Langkat District Galih Supraja; Junawan, Junawan; Annisa Fajariah Damanik
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.v2i4.207

Abstract

This research was carried out in Pematang Serai village, Langkat Regency. Purposeful research to provide information on the level of public satisfaction with the information system managing village funds in Pematang Serai Village, Langkat Regency. Research Model carried out using a descriptive approach with data collection techniques carried out using distributing questionnaires, observations and interviews with predetermined sources using the Slovin formula. The population in the study was 100 people with a sample 80 samples were selected using a purposive sampling approach. Analysis data was carried out using a qualitative descriptive method based on the PAN Ministerial Regulation & RB Number 14 of 2017. The results of this research show that the Satisfaction Index Pematang Serai village community regarding the management of village funds by the village government Pematang Serai produces a level of satisfaction in the "satisfied" category but not yet capable provide maximum satisfaction for the people of Pematang Serai village, because they cannot afford it reducing the number of productive unemployment, has not been able to improve the community's economy, and has not been able to provide major benefits for the economic development of Pematang Serai village and its people. This is due to the management of village funds by the Pematang Serai village government focus on physical development and tend to ignore the economic development of society thus having an impact on slowing economic growth in society.

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