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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 Factors That Influence the Success of Investigative Audits in the Public Sector Shindy Aulia; Perisai Surbakti; Joli Valentino Simorangkir; Annisa Khairiah; Galih Supraja
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.v3i2.287

Abstract

This study aims to analyze the factors that influence the success of investigative audits in the public sector. The success of investigative audits is highly dependent on several key factors, including the quality of human resources (auditors), the availability of accurate data, a supportive work environment, the use of appropriate technology, and the consistent application of audit standards. Using a qualitative approach, this research found that auditors with high competence and continuous training can improve audit effectiveness. In addition, good access to valid data, as well as a transparent and supportive work environment, facilitate the investigative process. The use of technology, such as audit software and data analytics, enhances the accuracy and speed of analysis, enabling more effective fraud detection. This study provides recommendations to strengthen public financial oversight policies to improve accountability and transparency in the public sector.
The Role of Financial Report Analysis in the Efficiency and Effectiveness of Financial Performance Audi Elshinta Gading; Mustaqiem Arja; Fadia Ananda; Galih Supraja
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.v3i2.288

Abstract

This study aims to analyze the influence of effectiveness and efficiency in financial management at the village and regional levels. The main focus of this research is to evaluate how the financial management system implemented can affect the effectiveness of achieving financial goals and efficiency in budget use. The method used in this research is a literature review method that examines various journals related to village and regional financial management. This approach is done by collecting, comparing, and analyzing the findings of five relevant journals. From the results of the analysis, it was found that although effectiveness in achieving financial objectives tends to be high, efficiency in budget use still faces major challenges. Factors affecting low efficiency include limited human resource capacity, weak supervision, and mismatches between budget planning and execution. This research also shows that transparent and structured financial management systems, such as SISKEUDES, can improve management effectiveness, but do not guarantee optimal efficiency without improvements in human resource training and supervision. As a suggestion, increasing the capacity of financial managers, strengthening the supervision system, and increasing transparency at every stage of budget management are essential to achieve more efficient goals.
The Effect of Liability and ROE on Audit Delay in Listed Energy Sector Companies on the Indonesia Stock Exchange 2021-2023 Fista Lindu Aprilia; Sherly Indah Kania; Echa Salsabilla; Marshanda Marshanda; 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.v3i2.289

Abstract

This study examines the impact of capital structure components, namely liabilities and equity, on the duration of audit delay in energy sector entities listed on the IDX during 2021-2023. Using quantitative methodology with multiple linear regression techniques, this study sets DER as a proxy for liabilities and ROE as a proxy for equity, while audit delay is measured nominally as the dependent variable. The research findings revealed a positive and significant effect of equity on audit delay with a coefficient value of 0.127 (sig. 0.025), while liabilities showed a significant negative effect with a coefficient of -0.050 (sig. 0.004). Simultaneous testing resulted in an F count of 13,386 with a significance of 0.000, proving that the two independent variables jointly affect audit delay. The research model is able to explain 55.3% of the variation in audit delay, as indicated by the Adjusted R Square value, with the remaining 44.7% explained by variables outside the model. Based on these results, this study recommends the importance of optimizing the capital structure of energy companies through efficient equity management and appropriate liability control to optimize audit completion time in the context of dynamic economic development.
Evaluation of Accounting Information Systems in Company Financial Management Inez Adelia Lapian; Melani Pitria; Muhammad Maulida Haikal Nawawi; Sri Andini Cahyant; Galih Supraja
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.v3i2.291

Abstract

This study aims to evaluate the impact of Accounting Information Systems (AIS) on the quality of financial reports through a literature review of ten relevant articles. The results of the analysis show that eight out of ten articles state that the implementation of AIS has a positive and significant impact on improving the quality of financial reports. The implementation of AIS is considered capable of improving the accuracy, relevance, and readability of financial reports and reducing errors caused by human error. The advantage of AIS lies in the computerized data processing process, which produces reports that are more reliable, relevant, and in accordance with applicable accounting standards. However, two other articles, namely the work of Riska Ramadani et al. (2022) and Nishrina Atharrizka et al. (2021), revealed that AIS did not have a significant impact on the quality of financial reports. In this case, other factors such as human resource capabilities and the effectiveness of internal control are more dominant elements in determining the quality of financial reports. This finding shows that the effectiveness of AIS in improving the quality of financial reports is highly dependent on other supporting factors, such as increasing human resource capacity and strengthening the internal control system. Therefore, maximum implementation of SIA, supported by adequate management of supporting factors, is the key to producing high-quality and reliable financial reports for strategic decision making.
Analysis of The Needs of Local Government Information Systems in The Digital Era Putri Balqis; Puji Aloina Br Ginting; Rara Dena Suganda; Meriana Buulolo; Sela Indriani; Galih Supraja
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.v3i2.292

Abstract

Digital transformation provides opportunities as well as challenges for local governments to improve efficiency, transparency, and quality of public services. This study aims to analyze the needs of the Regional Government Information System (SIPD) by approaching a literature review of 10 journals. The focus of the analysis includes three main aspects: information technology infrastructure, data security, and human resource (HR) capacity building. Based on the results of the study, there were 8 selected journals that showed significant contributions, while 2 journals were used as comparisons. The results of the study show that adequate infrastructure development, solid data security policies, and improvement of human resource competencies are the keys to the successful implementation of SIPD. This study recommends improving policy strategies to support the digitalization of local government and there is still a need for periodic evaluation and monitoring of information systems.
The Effect of Public Information Systems Implementations on Public Transparency Ignasius Grendo K Panggabean; Annisa Putri; Muhammad Mahardika Chandra; Putri Najwa Amalia; Willy Febrian Sipayung; Galih Supraja
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.v3i2.293

Abstract

This study aims to analyze the impact of the implementation of Public Information Systems (SIP) on public transparency in government. By utilizing information technology, SIP is designed to increase openness, accountability, and public participation in the decision-making process. The study was conducted using a literature study method by reviewing various relevant scientific sources, including journals, books, and official documents. The results of the study indicate that the implementation of SIP significantly contributes to increasing information transparency, service efficiency, and public trust in the government. However, several obstacles were found, such as limited technological infrastructure, gaps in internet access in remote areas, and low digital literacy in the community. This study recommends strengthening technological infrastructure, increasing human resource capacity, and digital literacy education as strategic steps to optimize the implementation of SIP. With these steps, SIP can be an effective solution to support more inclusive and transparent electronic-based governance.
The Role of Social Media in the Dissemination of Public Information Allika Ayu Diah Pitaloka; Cindy Syahputri; Dea Ramadhani; Nabilla Putri Anggreani; Syakila Niswatul Khaira; Galih Supraja
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.v3i2.294

Abstract

Social media has become one of the main communication platforms in the digital era for delivering public information. This study aims to analyze the role of social media in the dissemination of public information, identify challenges, and formulate optimization strategies. This study uses a descriptive qualitative method with data analysis from ten previous studies. The results show that social media has great potential in reaching a wide audience, but its effectiveness is often constrained by limited human resources, infrastructure and public trust. To improve its role, a more focused communication strategy, interesting content management, and better utilization of technology are needed.
The Influence of E Government on Public Service Quality Annisa Ramadhani Siregar; Sulastri Destriani Panjaitan; Nopa Rohmendena Bintang; Sonia Helena Purba; Anisa Giawa; Galih Supraja
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.v3i2.295

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.
Analysis of the Implementation of Purchasing Information System Based on Enterprise Resource Planning (ERP) Using Microsoft Dynamics Nav Application (Case Study of PT. Simpang Kanan Lestarindo) Ilhamzah Pahutar; 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.v3i2.296

Abstract

Enterprise Resource Planning (ERP) is a vital component in improving company performance in today's digital era. PT Simpang Kanan Lestarindo implements an ERP-based purchasing information system using the Microsoft Dynamics NAV application to optimize the purchasing management process. Microsoft Dynamics NAV offers various features that support purchasing management, including purchase requests, purchase orders, goods receipt, purchase invoices, and payments. This research aims to analyze the effectiveness of the implementation of this information system in improving the efficiency and accuracy of the purchasing process in the company. The research method used is qualitative with a case study approach, which involves collecting data through interviews and observations. The results showed that the implementation of Microsoft Dynamics NAV has had a positive impact on the company's performance, despite some challenges in the system adaptation process. This research is expected to contribute to the development of science and become a reference for further research in the field of information systems and purchasing management.
The Effect Of Profitability, Liquidity, And Company Growth On Asset Structure Sabrina Rizky Amalia; Nabila Rahmadayanti; Sindy Larasasti; Putri Utami Permata Sari; 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.v3i2.297

Abstract

This study is intended to explain the impact of profitability, liquidity, and firm growth on asset structure. The sample in this study includes 138 data selected from 48 industrial companies in IDX for 4 years using purposive sampling system. The data analysis technique used for this research includes panel data regression analysis processed with the help of Eviews 12 application. The results show that profitability and firm growth have a negative effect on asset structure, while liquidity does not have any effect on asset structure.

Page 24 of 32 | Total Record : 315

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