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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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Development and Services of Public Information Systems to Increase Community Participation Dinda Khairani; Icha Santika; Habiba Habiba; Nur Wahida Agustin Siregar; Ridho Yoandika; 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.v3i2.298

Abstract

Public Information System Development is the process of designing, implementing and maintaining a technology-based system which aims to provide transparent, accurate and relevant access to information to the public. This development process involves analyzing user needs, designing a user-friendly interface, and integrating technology capable of handling large volumes of data efficiently. Apart from that, security and privacy aspects are a major concern in ensuring that public data is not misused. Challenges in developing this system include differences in people's technological literacy levels, uneven technological infrastructure, and the need to comply with applicable regulations. With a collaborative development strategy, involving the government, developers and the community, this system is expected to increase transparency, participation and the quality of public services. Development of Public Information Systems also plays an important role in supporting inclusive and sustainable digital transformation in various sectors of life.
The Effect Of Debt Policy, Company Size And Profitability On Company Value In The Industrial Sector On The IDX octavia, Melanie; Sari, Adila; Natasha Natasha; Purba, Seprianto; An Suci Azzahra
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.v3i2.256

Abstract

The purpose of the study is to look at the influence of debt policy, company size and profitability on company value in industrial companies listed on the Indonesia Stock Exchange during the 2020-2023 period. This study is a quantitative researcher with a secondary data collection method, the population of this study is 66 companies, sampling is carried out by purposive sampling, and data analysis uses multiple linear regression through SPSS. The results of the study stated that partially debt policy had a positive and significant effect, partially the size of the company had no effect or had a positive and insignificant effect, then partially profitability had a positive and significant effect. And simultaneously debt policy, company size and profitability had a significant effect, by 16.7%.
Analysis Of Factors Affecting Debt Policy In Transportasi And Logistic Companies Aliyah, Dini Rahma; Br.Bangun, Mudtiani Hakim; Fazria, Rizka Fazria; Azzahra, An Suci Azzahra
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.v3i2.257

Abstract

This study aims to analyze the factors that influence debt policy in transportation and logistics companies listed on the Indonesia Stock Exchange during the period 2019 to 2023. The main focus of this study is to evaluate the effect of profitability, liquidity, asset structure, and company growth variables on debt policy. The method used in this research is multiple linear regression analysis, with secondary data taken from the financial statements of listed companies. The research sample consists of 22 companies that meet certain criteria through a purposive sampling approach. The results showed that the liquidity variable has a significant influence on debt policy, which indicates that companies with better liquidity tend to have a more conservative debt policy. On the other hand, profitability, asset structure, and firm growth variables do not show a significant influence on debt policy. This study also suggests the need for further research to explore other factors that may affect debt policy in the transportation and logistics sector.  
The The Effect Of Company Size And Debt Policy On Companies In The Technology Sector Bangun, Yulia Ribuna Br Bangun; Annisa Khairani; Abel Sonia S; An Suci Azzahra
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.v3i2.262

Abstract

This study aims to determine the effect of company size and debt policy on firm value in technology sector companies that are included in the IDX list for the 2020-2023 period. The research sample consisted of 16 companies selected by applying purposive sampling method. Multiple regression analysis is applied to be the data analysis method in this study. The type of data used is secondary data obtained from www.idx.co.id. The results of this study show that company size and debt policy have a partial but significant effect on firm value.
The Effect of Debt Policy, Profitability, and Company Size on Health Sector Company Value Dio Jeremia Sembiring; Nayla Nurul putri; Pricillia Deborah valentine; Nuraini Azlin; An Suci Azzahra
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.v3i2.266

Abstract

This study aims to analyze the impact of debt policy, profitability, and firm size on firm value in the healthcare sector. Using multiple linear regression analysis and secondary data from 72 companies, the findings reveal that debt policy (with a coefficient of -0.45) and profitability (with a coefficient of -0.38) have a significant negative effect on firm value, while firm size (with a coefficient of 0.52) has a significant positive effect. These results indicate that an increase in firm size leads to a higher firm value, whereas higher debt and lower profitability reduce firm value. These insights are crucial for financial management in healthcare companies, especially in a dynamic market where maintaining competitiveness is key
The Influence of Service Quality and Satisfaction on Costumer Loyalty at PT. Meida Wisata Tour and Travel Ansar HK; Buyung Romadhoni; Syahrtini Indrayani
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.v3i2.299

Abstract

This study is a quantitative descriptive research aimed at identifying and analyzing the influence of service quality and satisfaction on customer loyalty at PT. Meida Wisata Tour and Travel. The research methods used include observation, questionnaires, and documentation. The population and sample in this study consisted of 185 respondents, and the data analysis method employed is multiple linear regression, processed using the Statistical Product and Service Solutions (SPSS) Version 27 software.Based on the results of the research conducted, the t-test for variable (X1), which is service quality, on variable (Y), customer loyalty, showed that the calculated t-value is greater than the table t-value (11.947 > 0.143) and the significance value obtained is 0.000, which is smaller than the alpha value of 0.05 (0.000 < 0.05). From these values, it can be concluded that variable (X1) has a positive and significant influence on variable (Y) at PT. Meida Wisata Tour and Travel. Additionally, the t-test result for variable (X2), which is satisfaction, on variable (Y), customer loyalty, showed that the calculated t-value is greater than the table t-value (2.022 > 0.143) and the significance value obtained is 0.045, which is smaller than the alpha value (0.045 < 0.05). From these values, it can be concluded that variable (X2) has a positive and significant influence on variable (Y) at PT. Meida Wisata Tour and Travel.
Literature Review: The Influence of Forensic Audit, Independence, Auditor Competence, Experience, and Professionalism of Auditor on Fraud Disclosure Triya Vebrianty; Dinda Rinata; Desy Sarina Br Barutu; Handriyani Dwilita
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.v3i2.300

Abstract

An auditor with sufficient ability and skill can detect early signs and uncover cases of fraud. Along with technological advances and increasingly sophisticated fraud tactics, the need for forensic audits, auditor independence, auditor competence, auditor experience and auditor professionalism is also increasing. Forensic audit aims to minimize the opportunity factor for fraud by irresponsible parties. Independent auditors must be able to reveal fraud without being influenced by other parties. Adequate competence allows auditors to perform their duties effectively in disclosing fraud. Experienced auditors have a high probability of recognizing fraud patterns and auditors who are professional and compliant with audit procedures will be more effective in disclosing fraud. This article uses qualitative methods and literature research. This research involves reviewing theories and examining relationships or influences between variables through books and journals, both offline and online. The research findings, based on a review of several previous studies, show that forensic auditing, independence, auditor competence, experience and auditor professionalism have a positive effect on fraud disclosure.
The Effect of Mastery of Technology and Financial Literacy on Accounting Student Competencies Tamba, Rani Rosya; Tsamara Nayla Safitri; Panjaitan, Gloria Oktavania; Nada Syifa Athaya; Wan Fachrudin
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.v3i2.302

Abstract

The purpose of this study is to find out how technology mastery and financial knowledge of students at Universitas Pembangunan Panca Budi in Medan affect their accounting skills. The study involved 36 students who were randomly selected from a population of 233 students. Data was collected through an online questionnaire and analyzed using SPSS version 23. The findings revealed that financial knowledge significantly influences accounting competencies (t-value = 5.546, p < 0.05), while technology mastery does not have a significant effect (t-value = 0.276, p > 0.05). Simultaneously, both variables influence accounting competencies (F-value = 17.658, p < 0.05), with financial literacy being the dominant factor. These results underscore the importance of financial knowledge in enhancing accounting education.
The Effect Of Working Capital And Liquidity On The Profitability Of Companies In The Infrastructure Sector That Are Listed On The Bei In The Period 2020-2023 Meiman Kristian Putra Gulo; Marshanda Marshanda; Febriani Nur Rahman; Indah Lestari; An Suci Azzahra
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.v3i2.303

Abstract

The State Defense System is directed towards fulfilling the basic minimum needs, or Minimum Essential Force (MEF). MEF is one of the targets of the National Medium-Term Development Plan (RPJMN) in the field of defense, divided into three stages. In the Master Plan for Defense Industry Development, the target of MEF phase III is to support the ideal posture, creating growth in the defense industry by 2029, and achieving Defense Industry Independence. This study aims to evaluate the MEF policy in realizing Defense Industry Independence so that it can become a pillar of sustainable defense economics. The research method used is qualitative with a literature study approach. This study uses the Evaluation Theory with the CIPP Model, where the research results show that: In the context evaluation, the MEF Policy emerges as a solution to realize the state's defense system towards the ideal posture to create Defense Industry Independence. In the input evaluation, it can be seen in the MEF Alignment process. In the process evaluation, it can be seen how MEF serves as a framework in realizing an independent defense industry so that it can become a pillar of sustainable defense economics through the Import Substitution Industrialization Policy and realizing downstream processes in the Defense Industry. Meanwhile, in the product evaluation, factors that hinder the realization of Defense Industry Independence were found. These factors include insufficient budget for domestic Defense Industry R&D compared to the budget for importing defense equipment from abroad, the lack of quality human resources, and funding limitations. To overcome these problems, a review of the performance of KKIP, as a state institution directly involved in overseeing the development of domestic defense equipment until 2029, is necessary
Sharia Accounting as An Information System Dian Rohani Siburian; Syaloom lestari Simanjuntak; Ayu Ashari Pasaribu; Muhammad Ismail; Gio Qaedy Auzan; 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.v3i2.308

Abstract

Sharia accounting as an information system plays a central role in supporting transparency and accountability in the management of finances based on Islamic principles. In this context, sharia accounting functions not only as a recording and reporting tool but also as a mechanism that integrates the moral and ethical values embedded in Islamic teachings. This study aims to explore how sharia accounting can serve as an effective information system, emphasizing the importance of honesty, justice, and social responsibility in every transaction. Through a qualitative approach and content analysis, this research reveals that sharia accounting seeks to deconstruct modern accounting practices that are often trapped in materialistic values. Instead, the sharia accounting information system provides a more humanistic framework, where each financial report is not merely numbers but also reflects the social and moral impact of business decisions. The findings indicate that the implementation of sharia accounting can enhance stakeholder trust and promote more sustainable business practices. Thus, this study asserts that sharia accounting as an information system is not just an administrative tool but a foundation for ethical and responsible decision-making in the business world. Sharia accounting offers innovative solutions to contemporary financial challenges while adhering to the principles of sharia that underpin all economic activities.

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