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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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Stock Investment Analysis Skills And Understanding Efficient Portfolio Muhammad Habibullah Nur Ihsan; Muhammad Silmy Amjad; Bima Andhika Fernanda; Mohamad Bastomi
International Journal of Economic Research and Financial Accounting Vol 1 No 2 (2023): IJERFA - January 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v1i2.29

Abstract

Investment is the placement of some funds at this time with the hope of obtaining future profits. The fundamental thing in the investment decision process is to understand the relationship between the expected rate of return and the risk of an investment. The uncertainty of risk makes investors take a strategy to form a portfolio. Portfolio is a combination or combination or a set of assets, both in the form of real assets and financial assets owned by investors. Investors always want to maximise the expected return with a certain level of risk that they are willing to bear, or look for a portfolio that offers the lowest risk with a certain level of return in forming a portfolio. The characteristics of such a portfolio are referred to as an efficient portfolio. An investor needs to understand the meaning of investment, investment objectives, investment risk, and investment return. This study aims to introduce the Markowitz model in analysing the expected rate of return and its risks. The research method used in writing this article uses qualitative research with literature studies. From the discussion, it can be concluded that an investment portfolio can consist of several classes of the same asset or the same asset but consists of several different names. Investors can find out what stocks can be included in the optimal portfolio and the proportion of funds for each of these stocks formed by the Markowitz model
The Effect Of Accountability, Internal Control System, And Accounting Information System On The Performance Of The Organization In The Financial And Asset Management Agency Teguh Setiawan Wibowo; Taryana Taryana; Yayuk Suprihartini; Daniel Tulasi; Didik Supriyanto; Amin Harahap
International Journal of Economic Research and Financial Accounting Vol 1 No 2 (2023): IJERFA - January 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v1i2.30

Abstract

Every organization in a government agency has a mission to achieve. Achievement of goals and objectives that have been set through a performance accountability system which is a general indicator for measuring mission achievement. This research aims to adhere to accountability, internal control siste and accounting information siste on organizational performance in government agencies. This study used a quantitative method with primary data obtained from respondents through questionnaires distributed to employees of the Regional Financial and Asset Management Agency located in the City of Sumatera. The data analysis technique used is progra SPSS version 20. The results of this study show that accountability has a significant positive effect on organizational performance, the internal control system has no positive and significant effect on organizational performance, the accounting information system has a positive and significant effect on organizational performance and accountability, the internal control system and the accounting information system together have a significant positsive effect on organizational performance. 
Analysis of Batik Marketing Management in South Tapanuli Regency Nur Mutiah; Ali Hardana; Try Wahyu Utami
International Journal of Economic Research and Financial Accounting Vol 1 No 3 (2023): IJERFA-APRIL 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v1i3.31

Abstract

Sipirok Batik Village is one of the cultural areas in Indonesia which is rich in cultural and historical potential that has been inherited from our ancestors. One of the invaluable heritages owned by the Sipirok batik village is the art of batik which is included in the intangible cultural heritage. Solo batik art, which is the main attraction, is enriched with historical sites such as historic tombs and mosques and other sites. The aims of this research are to: (1). Analyzing marketing management carried out by batik entrepreneurs in Sipirok Batik Village, South Tapanuli Regency, (2). To find out the marketing management carried out by batik entrepreneurs in Sipirok Village, South Tapanuli Regency, (3). To find a new marketing management so that it can further increase batik sales in Sipirok Batik Village, South Tapanuli Regency, (4). This research is expected to be able to contribute to the government to encourage local governments to support the preservation of batik. The research results are: (1). The research planned by the researchers has been successfully implemented in the Sipirok Batik Village, South Tapanuli Regency, (2). The results of data processing show that the marketing carried out by the batik artisans of Kampung Batik Sipirok, South Tapanuli Regency still uses traditional methods as much as 17%, while marketing management is carried out by batik craftsmen using ICT (website) as much as 83%, (3). Based on the SWOT analysis, it can be concluded that the marketing management marketing method that uses internet technology (website) can be applied by batik craftsmen in Sipirok Batik Village, South Tapanuli Regency.
Influence Of Leadership Style And Work Motivation To Employee Job Satisfaction (Case study on PT Indofood) Tri cicik Wijayanti; Jamal Abdul Nasir; Sugeng Mulyono
International Journal of Economic Research and Financial Accounting Vol 1 No 3 (2023): IJERFA-APRIL 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v1i3.32

Abstract

The purpose of this study was to determine and analyze the influence of style leadership and work motivationagainst job satisfaction of employees at PT Indofood. This study was conducted by simple random sampling techniques (techniques simple sample), with a sample of 75 respondents. Whole regression equation the doubles used have met the requirements of the classical assumption test. Results of the study this shows that there is a significant and positive influence between the style leadership and motivation simultaneously to employee satisfaction in PT Indofood.
The Contribution of The Waste Bank Program to The Customer Household Income of Barokah Waste Bank in RW. 10 Sisir - Batu City - East Java Muhammad Hasyim Ashari; Agista Putri Setiawati
International Journal of Economic Research and Financial Accounting Vol 1 No 3 (2023): IJERFA-APRIL 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v1i3.33

Abstract

This study aims to analyze the effect of the Barokah waste bank program on community household income in the Rukun Warga (RW) 10, Sisir Village, Batu City, which is a customer of the Barokah waste bank, as well as examine the contribution of the Barokah waste bank to whether there is a change in customer household income. the Barokah waste bank before and after the existence of the Barokah waste bank. This research is a survey research using a quantitative approach, using primary data in the form of questionnaires from respondents, namely Barokah waste bank customers, totaling 118 people/person, with a sample set of 25%, namely 30 respondents using simple random sampling method. The results showed that there was no effect of the Waster Bank Program on Household Income of Barokah Waste Bank customers due to the lack of integration of the Waste Bank program with community training to produce handicraft products made from waste waste that have economic value. Meanwhile, the contribution of the existence of the Barokah waste bank shows that there is a change in household income from customers of the Barokah waste bank before and after becoming customers of the Barokah waste bank.
Analysis Of The Application Of Sharia Principles In Bri Syariah, Bni Syariah, Mandiri And Bank Muamalat Isa Kholili
International Journal of Economic Research and Financial Accounting Vol 1 No 3 (2023): IJERFA-APRIL 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v1i3.34

Abstract

The purpose of this study was to analyze the application of the principles of sharia in Islamic Bri syariah, Bni Syariah, Mandiri syariah and Bank Muamalat in running their business unit or units in the aspects of financing and raising funds to customers. Data used in this study is qualitative data and analysis techniques in this research is descriptive qualitative data analysis. The focus of this study, among others, on the application of Islamic principles described by the dimension of capital, raising funds, products and services. Data was collected through several ways including in-depth interviews (depth interview) composed of the heads of units and employees, direct observation (passive participation), and the documents comprising bank Profile, Next, analyze the data using an interactive model. The results of this research is good in all aspects of capital, the fund associations, service to Bri Syariah, Bni Syariah Mandiri and Bank Muamalat basically already implement sharia principles.       
Efficiency Analysis Of National Zakat Management Organization With Data Envelopment Analysis (Study on Rumah Zakat, Pos Keadilan Peduli Umat, and Baitul Maal Hidayatullah) Asib Dwi Kuryanto
International Journal of Economic Research and Financial Accounting Vol 1 No 3 (2023): IJERFA-APRIL 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v1i3.35

Abstract

This study discusses the efficiency level of National Zakat Management Organization in the period 2020 to 2021. This study aims to determine the level of efficiency of performance of 3 National Zakat Management Organizations namely Rumah Zakat, PKPU, and Baitul Maal Hidayatullah. Objects studied are the financial statements of the period 2020 to 2021. The method used is DEA using approach to production and intermediation approach. In the intermediation approach the input variables used are funds received, operational costs and personnel costs and output variables are funds disbursed, fixed assets and current assets. In the production approach input variables used are the costs required such as personnel costs, operational costs, other costs, and fixed assets. The output variables are channeled funds and funds received. The results of this study indicate that PKPU, Rumah Zakat, and Baitul Maal Hidayatullah show an efficient performance as an intermediation institution from year to year and  as the only production institution just Rumah Zakat only show efficient performance.
Analysis Of The Application Of Food Cost Control With Cost Volume Profit Analysis To Optimize The Profit Of Ocean Garden Restaurant Dyatri Utami Arina Absari
International Journal of Economic Research and Financial Accounting Vol 1 No 3 (2023): IJERFA-APRIL 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v1i3.36

Abstract

in order to obtain optimal profit by not neglecting the quality and quantity of the presented menus, (2) know the percentage of food cost compared to the selling price of best seller menu at Ocean Garden Restaurant, and (3) know the selling price of best seller menu at Ocean Garden Restaurant which had been adjusted to the actual food cost standard in order to optimize the profit by using CVP analysis. This research was a case study and was conducted at Ocean Garden Restaurant, Trunojoyo, Malang. The data were analyzed by describing food cost, food percentage, contribution margin, and selling price. Based on the research findings, it was found that the cause of the high food cost was the ineffective food cost control process and food production control and the increase of raw material price that always fluctuated and did not followed by the increase of the selling price. Based on the calculation on the average food cost and average contribution margin, it was found that Ocean Garden’s food cost had a higher value so it required further review and control by the restaurant management.
The Role Of Accounting Information Systems In Management Decision Making At PT. Kawi Pusaka Raharja (Wings) Bantaeng District Nirwana, Nirwana; Abdul Muttalib; Wahyuni, Wahyuni
International Journal of Economic Research and Financial Accounting Vol 1 No 4 (2023): IJERFA JULY 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v1i4.37

Abstract

This study aims to determine the role of accounting information systems in management decision-making at PT Kawi Pusaka Raharja (Wings) Bantaeng Regency. This research is a type of qualitative descriptive research. Data collection is done by employing observation, interviews, and documentation. The data analysis method used is data reduction, data presentation, and conclusion drawing/verification. Based on the results of the research that has been done, it can be concluded that the accounting information system at PT Kawi Pusaka Raharja (Wings) Bantaeng Regency plays an important role in management decision-making because the accounting information system that has been computerized and the quality of the accounting information system used is very effective and efficient so that management, especially managers in the company, becomes easier in making decisions. Accounting information systems have played a very important role in decision-making at PT Kawi Pusaka Raharja (Wings) Bantaeng Regency despite the problems experienced in the accounting information system process, where often all activities and transactions within the company are hampered due to poor networks. However, this does not reduce the function of the accounting information system in decision-making.
Measuring Financial Performance Using Economic Value Added On Food And Beverage Companies In The Indonesia Stock Exchange (Idx) Index 2020-2022 Agung Winardi; Putri Amelia Sudriman; Misbah, Misbah; Maghfirah, Maghfirah; Siti Nurhana; Reski Amelia; Linda Razak
International Journal of Economic Research and Financial Accounting Vol 1 No 4 (2023): IJERFA JULY 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v1i4.38

Abstract

This study aims: To find out, analyze, discuss and explain financial performance appraisal using the Economic Value Added method for food and beverage companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This research uses a quantitative descriptive analysis method. The samples used were six food and beverage companies listed on the Indonesia Stock Exchange. Calculation results of Economic Value Added for food and beverage companies, there are three companies that produce Economic Value Added or (EVA > 0) during 2020 to 2022, it is stated positive, meaning that there has been additional economic value for the company so that financial performance is declared good. used is secondary data obtained from www.idnfinancial.co.id. The data analysis method used in this study is the panel regression model. Data processing uses the SPSS 22 application. From this study, the results show that the Economic Value Adeed Method has a positive effect on the company's financial performance.

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