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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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Analysis of Financial Performance in Cosmetics Industry Companies Listed on the Indonesian Stock Exchange Fakhira Irwan; A. Ifayani Haanurat; Asri Jaya
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.218

Abstract

This study aimsto assess the financial performance of cosmetic companies listed on the Indonesia Stock Exchange during the 2017-2022 period using financial ratios with a quantitative method. The data used is secondary data. The sample consists of 5 companies selected using purposive sampling technique based on certain criteria. The results of the study show that the liquidity ratios (Current Ratio and Quick Ratio) are in good condition, while the solvency ratios (Debt To Asset and Debt To Equity), activity ratios (Fixed Asset Turnover and Total Asset Turnover), and profitability ratios (Return On Asset and Return On Equity) are in poor condition. Keywords: Financial Statements, Financial Performance, Financial Ratios.
The Influence of Working Capital On The Profitability Ratio of Consumer Goods Industry Sector Companies Listed On The IDX Andi Nila Sari; A. Ifayani Haanurat; Asri Jaya
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.219

Abstract

This research aims to determine and analyze the influence of working capital on the profitability ratio of companies in the consumer goods industry listed on the IDX. The type of data in this research is secondary data, namely data obtained indirectly and through intermediaries in the form of company annual report data. The type of research used in this research is quantitative with an explanatory approach. Based on the results of data research using statistical calculations through the SPSS application. The results of the research show that cash turnover and accounts receivable turnover have a positive and significant effect on profitability as evidenced by the Cash Turnover regression coefficient value (X1) of 0.068 and the calculated t value of 7.156 > 1 table 2.055 with a significant value of 0.000 < 0.05 and the coefficient value Receivables Turnover regression (X2) is 0.199 with a 1 count value of 7.1411 table 2.055 with a significant value of 0.000 0.05. Meanwhile, Inventory Turnover (X3) has a negative and significant effect on profitability as evidenced by the regression coefficient value of -0.970 and the 1 count value of -16,135 > 1 table 2.055 with a significant value of 0.000 <0.05
The Influence Of Employee Leadership And Discipline On Improving Service Qualityto The Community At The Village Officedwitiro Bontotiro District Bulukumba District Siswan, Siswan; Ahmad, Ahmad; Samsul Rizal
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.220

Abstract

This research aims to analyze the extent of the influence of employee leadership and discipline on improving the quality of community services at the Dwitiro Village Office, Bontotiro District, Bulukumba Regency." As well as to analyze the variables that most dominantly influence the quality of service at the Dwitiro Village Office, Bontotiro District. To apply this objective, the multiple regression analysis method is used. Based on the results of the regression, the equation Y= -5.535 + 0.807 X_1+ 0.329 X_2+ e. From the results of the analysis model between leadership and discipline, it shows that there is a significant relationship in service quality because R^2 = 0.741, which means that there is a fairly strong influence between leadership and discipline on service quality at the Dwitiro Village Office, Bontotiro District, Bulukumba Regency.
The Influence Of Product And Service Quality On Customer Satisfaction At Tirta Jeneberang Regional Water Company (PDAM) In Gowa Regency Rahmat Herman; Buyung Romadhoni; Sherry Adelia Natsir Kalla
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.221

Abstract

This research is a quantitative descriptive study aimed at understanding and analyzing the Influence of Product and Service Quality on Customer Satisfaction at the Tirta Jeneberang Regional Water Company (PDAM) in Gowa Regency. The methods used in the research include observation, questionnaires, and documentation. The population and sample used in this study consist of 94 respondents, with data analysis performed using multiple linear regression analysis processed with the aid of Statistical Product and Service Solutions (SPSS) Version 27 software. Based on the results of this study, the t-test results obtained for variable (X1) against variable (Y) show that the t-value is greater than the t-table value, with a calculated value of 4.396 > 0.202 and a significance value of 0.001, which is less than the alpha value of 0.05 (0.001 < 0.05). From these values, it can be concluded that variable (X1) has a positive and significant effect on variable (Y) at the Tirta Jeneberang Regional Water Company (PDAM) in Gowa Regency.  Similarly, the t-test results for variable (X2) against variable (Y) show that the t-value is greater than the t-table value, with a calculated value of 9.723 > 0.202 and a significance value of 0.000, which is less than the alpha value of 0.05 (0.000 < 0.05). From these values, it can be concluded that variable (X2) has a positive and significant effect on variable (Y) at the Tirta Jeneberang Regional Water Company (PDAM) in Gowa Regency.
The Effect of Capital Structure, Firm Size, and Institutional Ownership on Firm Value with Profitability as a Mediating Variable In Pharmaceutical Companies Listed on the Indonesia Stock Exchange in 2020-2023 Sohabat Nasuha; Yuliusman, Yuliusman; Ratih Kusumastuti
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.222

Abstract

This research aimed to examine the impact of capital structure, firm size, and institutional ownership on firm value, with profitability acting as a mediating variable. The study utilized secondary data from the annual reports and financial statements of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the period 2020-2023. Using Smart-PLS software, the results revealed that capital structure negatively affects profitability, while firm size and institutional ownership do not influence profitability. Additionally, capital structure, firm size, and institutional ownership were found to have no effect on firm value. However, profitability positively impacts firm value, yet when mediated by profitability, capital structure, firm size, and institutional ownership do not affect firm value.
Effect Of Motivation And Appreciation Of Employee Performance At The Department Of Transportation Makassar A. afifah ramadani; Sitti Marhumi; Muhammad Akib
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.223

Abstract

This study aims to determine the effect of motivation and rewards on employee performance at the Makassar City Transportation Agency. This study uses a quantitative method with a multiple linear regression approach. Data were collected through questionnaires distributed to 89 employees. The results of the study indicate that motivation has a significant effect on employee performance with a T value (T-statistic) of 7.523 and a significance level of 0.000. Rewards also have a significant effect on employee performance with a T value (T-statistic) of 2.359 and a significance level of 0.021. The T value (T-statistic) in this context is a test statistic used to determine whether the coefficient of the independent variable (motivation and rewards) is significantly different from zero, which means that the variable has an effect on the dependent variable (employee performance). A higher T value indicates that the independent variable has a strong and significant effect. In addition, the combination of motivation and rewards explains 60.8% of the variation in employee performance, as indicated by the R Square value of 0.608. The conclusion of this study is that motivation and rewards play an important role in improving employee performance. Therefore, it is recommended to improve motivation programs and reward systems to achieve optimal performance.
Analysis Of The Impact Of Traditional Market Revitalization On Increasing Traders' Income (Case Study Of Pekkae Modern Market, Barru Regency) Erwin Saputra; Siti Aisyah; Firman Syah
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.224

Abstract

This research aims to analyze the impact of traditional market revitalization on increasing traders' income, focusing on the case of Pekkae Modern Market in Barru Regency. The market revitalization was initiated by the government to enhance the competitiveness of traditional markets in response to the growing dominance of modern markets. This study using a qualitative approach with a case study method. Data were collected through in-depth interviews with traders and market managers, as well as direct observations of the physical changes and market management post-revitalization. The findings indicate that the market revitalization has positively affected traders' income due to the increased consumer visits and improved market facilities, which have become more comfortable and orderly. Additionally, changes in stall arrangement, parking area expansion, and improvements in market cleanliness and security have also contributed to enhancing the market's appeal to consumers. Thus, traditional market revitalization can be considered an effective strategy in supporting the sustainability and development of traditional markets in the modern era.
The Influence Of Service Quality On Consumer Satisfaction At The Drip Coffee And Cafe Soppeng Regency Muh. Rezky Risandi; Aulia, Aulia; Asdar, Asdar
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.225

Abstract

This study investigates the impact of service quality on customer satisfaction at The Drip Coffee & Cafe in Soppeng Regency. A quantitative research method was employed for this analysis. The study's population includes all patrons of The Drip Coffee & Cafe in Soppeng Regency, while the sample consists of 51 customers selected from this group. Data collection was carried out using questionnaires and documentation (primary data). Analysis performed using Statistical Package for the Social Science (SPSS) version 29 revealed a significant positive influence of service quality on customer satisfaction. Specifically, the data analysis showed a coefficient value of 0.206 with a significance level of 0.001, less than 0.05. This indicates a positive and direct relationship between service quality and customer satisfaction.
The Influence Of Job Satisfaction And Work Discipline On Employee Performance At The Regional Drinking Water Company (PDAM) Tirta Jeneberang Gowa District Mutiara Nur; Samsul Rizal; Muchriady Muchran
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.226

Abstract

The aim of this study is to find out the influence of leadership style, supervision and work discipline on the performance of officials in the Civil Occupation and Registration Service of Barru District. The object of this study is all 62 respondents. This research is quantitative research. Data collection techniques are done by means of observation, lifting or questionnaire and documentation. The main variables underlying this study are Leadership Style variables as X1, Supervision as X2, Working Discipline as X3, and Officer Performance as Y. While the technical analysis used in the research uses Validity Test, Reliability Test, Classical Assumption Test and Dual Linear Regression Test using the SPSS 27 program. The results of this study showed a positive relationship between the leadership style (X1) and the employer (Y) with a thitung value -2,627 > ttable 0,250 with a Significant Level of 0,011, supervision (X2) with the performance of the employee (Y), with a Thitung value of 3,408 > table 0,250, with a significant rate of 0,001 and work discipline (X3) that contributed positively to the performance (Y). With a thiting value of 2,243 > t table 0,250 and a significant 0.29 in the Population and Civil Registration Service of the District of Barru.
The Influence Of Product Innovation And Brand Image On Purchasing Decisions On Koala Iced Tea Drinks, Talasalapang Branch, Makassar City Firda Nurhidayah; Moh. Aris Pasigai; Sherry Adelia
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.227

Abstract

This study aims to analyze the effect of product innovation and brand image on purchasing decisions for koala ice tea drinks, Talasalapang branch, Makassar City. The sample in this study amounted to 55 people. The type of research used is quantitative with a descriptive approach. Based on the results of this study, it shows that the t test results obtained on the product innovation variable (X1) on purchasing decisions (Y) obtained t count 1.925> t table 0.260 with a significance level of 0.060 which means H1 is accepted, while for the brand image variable (X2) on purchasing decisions (Y) obtained t count 3.151> t table 0.260 with a significance level of 0.003 which means H2 is accepted. Based on the results of the research conducted, it can be known and proven that the variables of purchasing decisions and brand image have a significant influence on purchasing decisions for koala ice drinks at the Talasalapang branch in Makassar City.

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