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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 Influence of Financial Ratios on Investment Decisions in the Food and Beverage Subsector on the Indonesian Stock Exchange Sri redski Wahyuni; Ismail Badollahi; A. Tenri Syahriani
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.v3i1.228

Abstract

The purpose of this study is to determine the effect of financial ratios on investment decisions in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2019-2022 period. This study uses a quantitative research type and sampling using a purposive sampling method. The population in this study were 27 companies and the sample of this study was 10 companies. Data collection techniques used Multiple Linear Regression testing, Multiple Regression Classical Assumption testing, hypothesis testing and determination coefficient testing. The data processing of this study used SPSS 27, 2024. The results of this study indicate that partially the profitability ratio (Return on Asset) with t-count <t-table (-9.064<2.028) with a significant level (0.001<0.05) has a negative but significant effect on investment decisions, the liquidity ratio (Current Ratio) with t-count <t table (-1.316<2.028) with a significant level (0.197>0.05) has a negative but insignificant effect on investment decisions and the solvency ratio (Debt to Equity Ratio) with t-count <t table (-2.266<2.028) with a significant level (0.030<0.05) has a negative but significant effect on investment decisions.
The Influence Of Management Accounting System On Managerial Performance In The DPRD Of South Sulawesi Province Afifah Junianti Triyanto; Khadijah Darwin; Indriana
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.v3i1.229

Abstract

This research aims to determine the influence of the Management Accounting System on Managerial Performance in the DPRD of South Sulawesi Province. The method used in this research is a quantitative method obtained from questionnaires distributed and linked to the problem being studied. The population in this study were employees of the DPRD of South Sulawesi Province. The sample in this study was 100 respondents using the Slovin formula. Data collection was carried out by distributing questionnaires and the data source used was primary data. The research instrument used in this research used the Likert scale method. Data was processed using the IBM SPSS V.25 application. The data analysis technique in this research uses simple linear regression analysis. The research results show that the management accounting system has a positive and significant effect on managerial performance with a significance value of 0.000 (<0.05). So it can be concluded that the management accounting system is the for achieving managerial performance
Financial Performance Analysis Of Uluway Village In Mengkendek Sub-District, Tana Toraja Regency For The 2018-2022 Period Tri Putri Amalia Paembonan; Andi Rustam; Nasrullah Nasrullah
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.v3i1.230

Abstract

The aim of this research is a descriptive quantitative type of research with the aim of analyzing the financial performance of Uluway Village, Kec. Mentengkan District. Tana Toraja. The sample used is financial report data for the Uluway village, subdistrict. Mengkedek District, Tana Toraja in 2018-2022. Data collection is carried out by observation and requesting financial reports. In this research, the data source used in data collection is secondary data. Research result The performance of the Uluway Village Government when viewed from the Regional Financial Independence Ratio during 2018-2022, can generally be said to be very low and includes an instructive relationship pattern. Based on the Regional Original Income Effectiveness Ratio during 2018-2022, in general, it can be said to be effective. Based on the Shopping Efficiency Ratio during 2018-2022, generally, it can be considered inefficient. If we look at the PADes Growth Ratio and Total Income Growth Ratio during 2018-2022, in general, it can be said that the PADes growth ratio and total income of Uluway Village is low. If we look at the Operating Expenditure Ratio, it is classified as quite good and the average value of the capital expenditure ratio is in the good category. This means that the Uluway Village Government in allocating its funds for capital expenditure is relatively good. This shows that the village government has paid attention to the use of its funds for village development
The Influence Of Work Conflict And Work Spirit On Employee Performance At The Office Of North Galesong District, Takalar Regency Yusrayanto Yusrayanto; Asriati Asriati; M. Hidayat
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.v3i1.231

Abstract

This research aims to determine the influence of work conflict and work morale on employee performance at the North Galesong District Office, Takala Regency. This research method is descriptive quantitative using simple regression analysis. Research data was obtained from respondents through a questionnaire with 32 employees as respondents. Statistical analysis was carried out using the SPSS 20 program. The research results obtained by the author of the work conflict variable (????1) and employee performance variable (Y) show that the significant value is 0.310 (>0.05). Obtained t table of 2.048 with a t count of 1.035 then (1.035<2.048) with a significant value (0.310>0.05) then it can be concluded that Ho is accepted and Ha is rejected, meaning that the partial (individual) work conflict variable has no significant effect on employee performance and The partial test (t) of the work enthusiasm variable (????2) on employee performance (Y) shows a significant value of 0.015 (<0.05). Obtained a t table of 2.048 with a calculated t of 2.616 so (2.616>2.048) is significant (0.015<0.05) then it can be concluded that Ho is rejected and Ha is accepted, meaning that the partial (individual) workload variable has a significant effect on employee performance. The tcount value is positive, meaning that the influence that occurs is positive, or can be interpreted as decreasing the workload, which will increase employee performance
The Influence Of Lifestyle And Financial Literacy On The Behavior Of Housewives In Badas Village, Kediri District In Using Buy Now Pay Later Services Rodziyah, Fatimatur; Afandi, Tjetjep Yusuf; Surindra, Bayu
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.v3i1.232

Abstract

This research is motivated by the fact that lifestyle and financial literacy are factors that influence the financial decisions and financial management of housewives. This research focuses on analyzing the influence of lifestyle and financial literacy on the behavior of housewives in Badas Village, Kediri Regency in using buy now pay later services. The method for collecting samples using purposive sampling technique with a total of 97 respondents. Research using quantitative approaches and causality research methods. The results of the study were processed with the SPSS version 23 program, with the conclusion that the lifestyle and financial literacy of housewives of Badas Village, Kediri Regency play an important role in the use of buy now pay later services.  Specifically, this study found that higher lifestyle scores are positively correlated with a higher likelihood of using buy now pay later services. In contrast, higher financial literacy scores are negatively correlated with the use of buy now pay later services.
The Effect of Financial Ratios on Profit Growth in Food and Beverage Companies Listed on the Indonesia Stock Exchange Sarman Sarman; Idra Wahyuni; Masrullah, Masrullah
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.v3i1.233

Abstract

The purpose of this research is to collect data that shows how various financial ratios affect company profit growth. Some of the ratios used in the analysis are the Current Ratio (CR), Debt to Equity Ratio (DER), Net Profit Margin (NPM), Total Asset Turnover (TATO), and Profit Growth (Y). The study covers the period from 2021 to 2023 and is limited to food and beverage companies listed on the Indonesia Stock Exchange. Eighteen companies were sampled in this research. The t-test was used to test hypotheses, with classical assumption tests and multiple linear regression models employed for data analysis. The partial investigation shows that the Current Ratio (CR) does not significantly affect profit growth, while Debt to Equity Ratio (DER), Net Profit Margin (NPM), and Total Asset Turnover (TATO) do have a significant impact. The Current Ratio (CR), Debt to Equity Ratio (DER), Net Profit Margin (NPM), and Total Asset Turnover (TATO) are used as independent variables, while Profit Growth (Y) is the dependent variable in this study
Optimization of Village Financial Management Strategy to Improve the Effectiveness of Village Development Programs (Case Study of Batu Putih Village, Tellu Limpoe District, Bone Regency) Kikin Amelia Amir; Andi Rustam; Nasrullah Nasrullah
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.v3i1.234

Abstract

This research aims to determine the effect of village fund management strategies to increase the effectiveness of the village development program in Batu Putih, Tellu Limpoe District, Bone Regency. The population in this research is the village community involved in the Batu Putih village development programs, totaling 60 people. The type of research used is descriptive quantitative, the data sources used are primary and secondary data where the primary data comes from observations and questionnaires. The data analysis technique used is simple regression analysis using the Statistical Package for the Social Science (SPSS) version 20 application. The result of the research shows that village fund management (X) has a positive and significant influence on the effectiveness of village development programs (Y) seen from the result of the t count > t tabel (3,472 > 1,672) and the significant value = 0,00 < 0,05.
Effect of Service Quality on Customer Satisfaction at PT Pegadaian Watansoppeng Branch Dewi Sartika; Ruliaty Ruliaty; Aulia Aulia
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.v3i1.235

Abstract

This study aims to analyze the effect of quality on customer satisfaction at PT Pegadaian watansoppeng branch. The research method used is quantitative with a descriptive approach. The research location was carried out at PT.Pegadaian Watansoppeng Branch, soppeng Regency, for 3 months. Data were collected through questionnaires and analyzed using descriptive statistical methods through the Statistical Package for the Social Science (SPSS) 27 application. Based on the results of this study, the t-test results that have been obtained on the variable service quality (X) on customer satisfaction (Y) obtained by ujit, service quality shows a sig value smaller than the significance level (0.000<0.05), or the t-count value is greater than the t-table (5.390> 1.670) so that the hypothesis is accepted. This shows that Service Quality has a positive and significant effect on Customer Satisfaction
Green Innovation for Enhanced Competitiveness and Financial Performance: A Study of Ultra-Micro and Micro Craft Businesses in Indonesia Dyah Arini Rudiningtyas; Sudarmiatin; Ludi Wisnu Wardana
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.v3i1.236

Abstract

This study investigates the relationship between green innovation, competitiveness, and financial performance in ultra-micro and micro craft businesses in West Java, Indonesia. Using a quantitative exploratory approach, data were collected via structured surveys from 403 craft business units, involving both business owners and managers. The survey employed a Likert scale to assess green innovation, competitiveness, and financial performance. Partial least squares structural equation modeling (PLS-SEM) was used to analyze the data. The findings reveal that business competitiveness mediates the impact of green innovation on financial performance. However, green innovation has no significant effect on financial performance. Additionally, business size significantly moderates the relationship between competitiveness and financial performance, with larger businesses better able to leverage competitive advantages for financial success. The study recommends that craft businesses invest in sustainable practices and scale up operations to enhance their competitiveness and achieve long-term financial growth. These insights are valuable for policymakers and business owners alike.
Effect of the Application of Accounting Information Systems Artificial Intelligence Based on Quality Financial Statements with Control System Internal as a variable moderation in Bank 9 Jambi Ayudia Febrihartini; 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.v3i1.237

Abstract

This study aims to determine the effect of implementing an artificial intelligence-based Accounting Information System on the Quality of Financial Statements moderated by the Internal Control System. The population used in this study were Bank 9 Jambi employees. Determination of the research sample using the Purposive Sampling method. The data used in this study is primary data. Respondents in this study were 30 respondents by distributing questionnaires using a Likert Scale. The analysis technique used is Partial Least Square (PLS). The result showed that The Artificial Intelligence-Based Accounting Information System has a positive effect on the Quality of Financial Statements and the Internal Control System can moderate the effect of the Artificial Intelligence-Based Accounting Information System on the Quality of Financial Statements.

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