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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 Implications of Random Walk Hypothesis in Efforts to Increase Market Efficiency in the Stock Exchange: a Systematic Literature Review Hamid Habbe; Mediaty Mediaty; A. Alyani Achmad; Sitti Hajerah
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.267

Abstract

The Random Walk Hypothesis implies that markets are highly efficient and that price movements of securities are unpredictable. Therefore, for investors, a passive investment approach, such as buying and holding, is more advisable than trying to find short-term profits by trying to identify patterns in price movements. However, this theory is also criticized by some who argue that markets are not always fully efficient, and that certain investor behaviors or events can produce more structured patterns in market prices. To determine the literature review on the implications of the hypothesis of random movements as an effort to improve the efficiency of the stock market. The application of Systematic Literature Review method in this study using prisma method with the help of Watase uake tools. The results showed that the random walk hypothesis phenomenon is influenced by various factors, including information asymmetry, market policies and regulations, market volality, calendar anomalies, arbitrage and market manipulation, trading technology or algorithms, and macroeconomic conditions
Risk Mapping and Shariah Compliance at BPRS Mitra Syariah Mandiri Arman Jaya Ndruru; Masneni Laia; Nofatrio Soarota Zebua; Nabilla Nahda Maliha Samudra; Gunawan Syahputra Siburian; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.268

Abstract

This study aims to explore and analyze the complexity of internal audit implementation in Islamic financial institutions, with the main focus on the Sharia People's Financing Bank (BPRS) Mitra Syariah Mandiri. This study was conducted through a comprehensive investigative approach throughout 2024, which includes collecting transaction data and evaluating existing operational mechanisms. In the audit process, the team managed to identify 276 critical transactions, with a total transaction value reaching IDR 45,250,000,000. The findings of the audit show that 94.2% of all transactions analyzed have met the rules and principles of sharia, with a contract structure that is in accordance with the provisions applicable in Islamic economic law. However, there are 5.8% of transactions that require in- depth improvements, especially in the aspect of the contract mechanism that needs to be adjusted to be more in line with the established sharia principles. This study also highlights the importance of the role of sharia audit in maintaining the compliance and integrity of Islamic financial institutions, especially in identifying potential risks and deviations that can harm institutions and customers. In addition, this study provides recommendations related to the need to improve internal systems and procedures to minimize transactions that are not in accordance with sharia provisions, as well as the importance of increasing human resource capacity in the field of sharia audit to support more effective supervision.
Analysis of the Influence of Accounting Liquidity on Business Combinations PT Indosat Tbk Rani Fitria; Rara Ivanka; Della Chastika; Putri Melani; Wiwik Apriani; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.269

Abstract

The purpose of this study is to compare the financial liquidity performance of PT. Indosat Tbk before and after the business combination in 2020-2023 with Hutchison 3 Indonesia. This study combines a quantitative descriptive research approach with secondary data from the Indonesia Stock Exchange. Based on the results of the analysis, it shows that there are differences in liquidity ratios, namely the Current Ratio, Quick Ratio, and Cash Ratio between the period before the business combination in 2020-2021 and the year after the business combination. 2022-2023 which shows an increase and also a decrease where in 2020 the current ratio value was 42.35 then in 2021 it decreased to 40.13% and increased after the combination was carried out in 2022 by 52.08% but decreased again in 2023 by 45.35%. This shows that the company is still facing liquidity constraints, especially in its ability to cover all of its short-term obligations.
Accounting Profitability Analysis of Business Combination at PT Goto Gojek Toko Pedia, Tbk M Fadlan Irfan Damanik; Aji Haviz; Azwan Bastian; Hasbiyana Haudi Nasution; Elisa Cici Prisilia; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.270

Abstract

This study aims to determine the difference in profitability performance of PT Goto Indonesia Tbk before and after the business combination (PT Gojek Indonesia Tbk with PT Toko Pedia Tbk) in the period 2019-2022. This study uses secondary data taken from the Indonesia Stock Exchange (IDX) using a descriptive quantitative approach. Based on the results of the analysis, it shows that there is a difference in profitability ratios, namely ROA, ROE, NPM, and GPM between the period before the business combination in 2019-2020 and in the year after the merger, namely 2021-2022 with results showing an increase and decrease where in 2019 the ROA value was -1.13 then in 2020 it was -0.56 in 2021 it increased to -0.14 and in 2022 it decreased to -0.29. This shows that the company is still facing limitations in profitability, especially in the company's ability to generate profits from its total assets.
The Effect of Goodwill Accounting Treatment and Investment Knowledge on Investment Interest in The Capital Market (Case Study of Accounting Department Students of UNPAB) Tesalonika Tampubolon; Kristin Natalia Doloksaribu; Triya Vebrianty; M Syukrillah Putra; Rifka Sari Br Surbakti; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.271

Abstract

In the capital market at Panca Budi University (UNPAB), this study aims to investigate how goodwill accounting methods and investing knowledge affect students' willingness in making investments. 100 respondents were given questionnaires to complete in order to collect data for this study, which used quantitative research methodologies and random sampling. Multiple linear regression was used to analyze the data and assess the hypotheses that were put forth. Students' interest in capital market investments is positively and significantly impacted by both goodwill accounting practices and investing knowledge, according to the research. For educational institutions and capital market experts looking to improve students' investing literacy, these findings provide insightful information.
Literature Review of Library Information System Audit Using COBIT 5 Framework Annisa Khairani; Dini Rahma Aliyah; Mudtiani Hakim Br Bangun; Yulia Ribuna Br Bangun; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.272

Abstract

This study aims to analyze and determine the effect of e government on the quality of public services in Indonesia. This e government also uses a modern strategy that utilizes information and communication technology (ICT) to improve efficiency, transparency, and accessibility of public services. With a qualitative descriptive method, E government has a positive impact on the effectiveness of public services, such as increasing public satisfaction, service responsiveness, and operational efficiency. Implementation challenges include limited infrastructure, low digital literacy, organizational culture resistance, and budget constraints. The results of this study include improving ICT infrastructure, human resource training, intensifying socialization to the community, and developing policies that support digital transformation.
Challenges And Developments Of Islamic Banking In Indonesia Muhammad Irgi Perdana; Dhea Indriati Sihaloho; Silmi Humaira Harahap; Cinta Nikita Aulia; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.273

Abstract

The purpose of this study is to examine the difficulties facing Indonesia's Islamic banking industry as it develops. With the combination of three Indonesian Islamic banks to form Bank Syariah Indonesia, a significant force, Islamic banking in Indonesia has grown and developed. Despite this, the Indonesian Islamic banking industry still faces several obstacles. Using secondary data from the Financial Services Authority, Bank Indonesia, Law No. 21 of 2008 regulating Sharia Banking, and other papers pertaining to Islamic banking in Indonesia, this study employs a library research methodology. This study identifies a number of issues that need to be resolved in order to boost Islamic banking's expansion and sustain its acceleration. The first issue is that Indonesian Islamic banking does not adequately utilize both the quantity and quality of human resources. Second, the low degree of public awareness regarding Islamic financial institutions in Indonesia and the creation of Islamic banking goods and services that are seen as less creative and competitive than those of other conventional banks. Third, it is also thought that the religious court system is insufficient to settle disagreements over Islamic financial transactions. Fourth, there are discrepancies and nationally and globally. disagreements in the alignment of items due to the various nations' varying interpretations of madhhab in fiqh muamalah.
Analysis of The Implementation of PSAK 101 in The Financial Statements of Bank BSI Medan City Badriah Daulay; Rizka Dwi Ramadhani; Susi Susi; Grace Sitompul; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.274

Abstract

This study is intended to determine the implementation of PSAK 101 in the presentation and preparation of financial statements at Bank BSI in Medan.PSAK 101 is a statement of financial accounting standards that regulates the basis for the presentation of financial statement records for sharia entities. This statement regulates the presentation requirements, structure and minimum requirements for the content of financial statements. The research method used is qualitative descriptive with a case study approach, where data is collected through document analysis, literature study of BSI's financial statements. The results of the study show that Bank BSI Medan City has implemented most of the provisions in PSAK 101, including the presentation of financial position statements, comprehensive income statements, cash flow statements, and equity change reports in accordance with sharia principles.
The Influence of Asset Growth, Asset Structure and Profitability on Company Value in Industrial Companies on The IDX Melani Octavia; Adila Sari; Natasha Natasha; Seprint Purva; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.275

Abstract

This study uses associative tests to analyze and obtain empirical evidence, whether asset growth, asset structure and profitability have a significant effect on the company's value. The data used is secondary data taken from the official website, namely www.idx.go.id. The results of this study showed that individually asset growth had a positive and significant effect on the company's value, then individually asset structure and profitability had a positive and insignificant effect on the company's value. However, simultaneously the three independent variables have a significant effect on the value of the company with an influence value of 15%, where the other 85% value is influenced by other variables that are not included by the researcher.
The Influence of Net Profit Margin and Company Size on Financial Performance in Product Sub-Sector Companies Registered Households on BEI 2021-2023 Rizka Fazria; Salsabila Azzahro Lubis; Alma Hafsa Fadilah; Intan Afriliyani; Dio Jeremia Sembiring; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.276

Abstract

This research investigates how profitability and company size affect financial performance among household product companies listed on the Indonesia Stock Exchange from 2021 to 2023. Employing a quantitative methodology with multiple linear regression, the study analyzes 27 samples selected through purposive sampling. The analysis reveals that Net Profit Margin, as a measure of profitability, significantly impacts financial performance, demonstrated by a regression coefficient of 0.244 and significance level of 0.003 (p < 0.05). Similarly, company size shows a significant influence with a regression coefficient of 0.210 and significance level of 0.000 (p < 0.05). When examined together, both factors demonstrate substantial impact on financial performance, supported by an F-value of 19.350 and significance level of 0.000 (p < 0.05). These results suggest that companies maintaining higher profitability levels and larger operational scales typically achieve superior financial performance. Based on these findings, the study recommends that management focus on improving operational efficiency and strategic business expansion to maximize performance outcomes.

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