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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 Auditor Competence On Audit Quality In Agencies Government Arman Jaya Ndruru; Gunawan Syahputra Siburian; Nofatrio Soarota Zebua; Rizky Chairuddin Sembiring Meliala; Fitri Yani Panggabean
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.v3i2.310

Abstract

This study aims to analyze the effect of auditor competence on audit quality in government agencies, focusing on internal auditors operating in various government agencies. The method used in this study is multiple regression analysis, which involves data collection through questionnaires distributed to auditors in several agencies. The results of the study indicate that auditor competence has a positive and significant effect on audit quality. Specifically, competence that includes the knowledge, skills, and experience of auditors has been shown to increase the effectiveness and efficiency of the audit process, as well as the reliability of the audit results produced. The results of data analysis using the linear regression method indicate that auditor competence has a positive and significant effect on audit quality. Auditors with higher education levels, broader work experience, and professional certifications tend to produce higher-quality audits. Additionally, continuous training has been proven to contribute to enhancing auditors' abilities to address the complexities of auditing in government institutions.
The Impact Of Liquidity And Solvency On Profitability In Food And Beverage Companies Listed On The Indonesian Stock Exchange From 2018 To 2022 Nagita Wulandari; Triya Vebrianty; Raudatul Jannah; Dwi Saraswati
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.v3i2.311

Abstract

This study aims to analyze the effect of liquidity and solvency on profitability in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. Liquidity is measured using the current ratio which describes the company's ability to meet its short-term obligations, while solvency is measured using the Debt to Equity Ratio (DER) which reflects the balance between debt and capital owned by the company in financing its assets. Profitability is measured using the Return on Assets (ROA) ratio which shows the company's ability to generate profits from the total assets owned by the company. The participants in this study were food and beverage companies, with research samples including INDF, ICBP, MYOR, ULTJ, and GOOD companies. The sampling method used is purposive sampling. The analysis method used is simple linear regression analysis to test the effect between the independent variable and the dependent variable. The results showed that, individually, liquidity has no significant effect on profitability, as well as solvency has no influence individually on profitability
Analysis of The Role of Internal Auditors in Preventing Financial Fraud in North Sumatra Regional Government Agencies Irza Faridz Muhammad; Fitri Yani Panggabean; M. G. Gahluzi; Fathonah Azzahra; Ridho Al Khalik Nuari
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.v3i2.312

Abstract

This research aims to analyze the role of internal auditors in preventing financial fraud in local government agencies in North Sumatra. APBD management is a process that includes budget preparation, implementation and accountability, with supervision as a key element to ensure transparency and accountability. Internal auditors play a strategic role in preventing and detecting financial fraud through independent assessments, periodic audits, and providing recommendations for improving financial management. Challenges faced include limited human resources, lack of understanding of audit standards, and weak organizational commitment to internal control. This research uses an exploratory qualitative approach, which allows for an in-depth understanding of the phenomena studied in a natural context. Data collection techniques were carried out through in-depth interviews, observation and documentation, with the North Sumatra Provincial Inspectorate auditor as the main subject. The selection of informants was carried out using the snowball technique, while data analysis involved reduction, data presentation, and inductive conclusion drawing. The research also utilizes secondary data, including performance reports of related institutions. The research results show that internal auditors have a significant role in identifying potential fraud, providing strategic recommendations, and increasing the efficiency and effectiveness of regional budget management. However, the realization of supervision performance is still below the target, as seen in the regional revenue optimization indicators and expenditure efficiency, which respectively reached 0% and 5.86% of the target. The main obstacle is the lack of follow-up on recommendations and the lack of optimal implementation of internal control. This research concludes that strengthening the capacity of internal auditors and increasing organizational commitment is very necessary to prevent financial fraud. With a more effective contribution, internal auditors can become the main pillar in supporting clean, transparent and accountable financial governance.
Analysis of the Application of SAK EMKM In Recording Financial Statements at the Orangutan Lodge in Bukit Lawang Riska Afrillia Putri; 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.v3i2.317

Abstract

This research is entitled "Analysis of the Application of SAK EMKM in Recording Financial Statements at the Orang Utan in Bukit Lawang". The purpose of this research is to find out the financial statements at Orang Utan Lodge in Bukit Lawang whether they have implemented SAK EMKM, and find out the obstacles in making financial reports. The data collection method in the study was to conduct 3 stages, namely interviews, observation, and documentation. The results showed that the financial statements of Orang Utan Lodge were quite good, although basically they did not meet the criteria of the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The lack of socialization in introducing SAK EMKM in recording financial statements to MSME actors, coupled with the lack of human resources in accounting knowledge, has hampered the application of SAK EMKM in recording MSME financial statements. Thus, the results of this study are expected to help Orang Utan Lodge in implementing SAK EMKM in recording its financial statements.
The Impact Of Fintech Growth On Banking In Indonesia Muryani Arsal; Arif Awal; Cut Putri Ikhtiar Arta; Risky Amelia
International Journal of Economic Research and Financial Accounting Vol 3 No 3 (2025): IJHESS APRIL 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i3.305

Abstract

Fintech is a new technology that allows financial institutions to harness the potential of blockchain and improve the security and transparency of the financial services it provides. The aim of this research is to determine the impact of the growth of financial technology (FINTECH) on banking performance in Indonesia. A qualitative approach is used to understand the impact and role of fintech in banking development. The results of the analysis show that fintech has a positive and significant impact on the performance of banks listed on the Indonesia Stock Exchange. As a step forward, banking in Indonesia needs to continue to innovate, adapt to new technology, and strengthen regulations that support the fintech industry. Collaboration between the banking and fintech sectors, as well as improving security systems and data protection, will be key to maintaining the integrity and digital financial ecosystem.
Effect of corporate performance on tax planning of listed consumer goods companies in Nigeria Kwaghfan Aondoakaa; Luper Iorpev; Gbulum Titus Tyolumun; Tersoo Torhemen
International Journal of Economic Research and Financial Accounting Vol 3 No 3 (2025): IJHESS APRIL 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i3.309

Abstract

Tax planning represents an area of financial planning that assists companies and tax managers an opportunity to reduce tax liability and enhance company corporate performance. This study attempts to examine the effect of corporate performance on tax planning of listed consumer goods companies on the Nigeria Exchange Group (NGX). The variables used for the study include; return on assets, return on equity and net profit margin. Tax planning which was the dependent variable was measured by effective tax rate. Secondary data from annual reports of 18 sampled listed consumer goods companies utilized for the study. The study employed multiple regression as a method of analysis with 108 observations for the duration of six years from 2017-2022. The study found that the return on assets, return on equity has positive and significant effect on tax planning. While net profit margin revealed a positive and insignificant effect of tax planning of listed consumer goods companies. The study recommended amongst others that companies should employ the services of tax experts and implement more healthy tax planning strategies for higher financial performance.
Analysis of the Influence of Pentagon Fraud on FraudAcademics of Students of the S1 Accounting Study Program, Faculty of Economics and Business, University of Jambi Khanifah, Nur; Sri Rahayu; Ratih Kusumastuti
International Journal of Economic Research and Financial Accounting Vol 3 No 3 (2025): IJHESS APRIL 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i3.319

Abstract

This study aims to determine the effect of pressure, opportunity, rationalization, ability, and arrogance on academic fraud behavior of students of the Accounting Study Program, Faculty of Economics and Business, University of Jambi. The data used in this study are primary data. The data collection method applied is quantitative using a questionnaire as a data collection tool. The population studied included Accounting students from 2020 to 2023, with a sampling technique using probability sampling through proportional random sampling, resulting in a total sample of 215 respondents. The results of this study indicate that the Pressure and Arrogance factors do not affect academic fraud of Accounting students at the University of Jambi, students feel no need to commit academic fraud because there is no pressure or main reason that supports committing fraud, besides that students are able to control their egos so that arrogance does not influence someone in committing fraud. However, in the Opportunity, Rationalization and Ability factors, they have an influence on academic fraud behavior, the greater the opportunity obtained, the greater the possibility of academic fraud behavior, in addition, undergraduate students of Accounting at Jambi University consider that fraud will not harm others, therefore rationalization is still one of the supporting factors in carrying out academic fraud, while in the ability factor, the higher the ability to cheat, the greater the possibility of academic fraud behavior occurring.
Circular Economy Practices and Material Flow Cost Accounting: Toward Sustainable Development Through Green Intellectual Capital Fadjrihana, Meidah; Mulyasari, Windu
International Journal of Economic Research and Financial Accounting Vol 3 No 3 (2025): IJHESS APRIL 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i3.320

Abstract

This research explores how manufacturing companies listed on the Indonesia Stock Exchange based on the Jakarta Stock Exchange Industry Classification (JASICA) from 2020 to 2023 can implement circular economy practices and material flow cost accounting in their activities, which not only prioritize profit but also care about environmental impact and achieve sustainable development with green intellectual capital as mediation. Referring to the resource-based view theory and the triple bottom line. Using a quantitative method with purposive sampling technique involving 109 manufacturing industry companies with 436 observations over 4 years. The findings of this study used STATA 14 and selected the random effects model (REM), which resulted in circular economy practices and green intellectual capital impacting sustainable development. However, circular economy practices do not impact green intellectual capital. Material flow cost accounting also does not impact sustainable development or green intellectual capital, and green intellectual capital cannot mediate the relationship between circular economy practices and material flow cost accounting. However, circular economy practices and material flow cost accounting have a significant simultaneous impact on sustainable development. The implication of this research is the need for companies to efficiently and comprehensively implement these practices simultaneously in achieving sustainable development. It is hoped that this research can make a fair contribution to sustainable development efforts in the manufacturing industry and other industries
The Effect Of Financial Performance On Capital Structure And Its Implications For Firm Value In Non-Primary Consumption Companies Vira Anggraini; Enggar Diah Puspa Arum; Rahayu Rahayu
International Journal of Economic Research and Financial Accounting Vol 3 No 3 (2025): IJHESS APRIL 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i3.322

Abstract

This study aims to analyze the impact of liquidity, solvency, and profitability on firm value in non-primary consumer firms listed on the Indonesia Stock Exchange (IDX), with capital structure as a mediating variable. Understanding these financial factors is crucial, as firm value reflects investor confidence and overall business sustainability. The study utilizes secondary data from the past three years' financial statements. Path analysis and the Sobel test are employed to examine both direct and mediating effects. The findings indicate that solvency positively influences capital structure but does not affect firm value, while liquidity has no significant impact on either. Profitability positively affects firm value but negatively influences capital structure. Additionally, capital structure does not mediate the relationship between liquidity and firm value or between profitability and firm value. However, it has a significant positive effect on firm value. These results suggest that while capital structure plays a role, investors also consider other factors, such as investment strategies and financial policies, when assessing firm value. The findings provide insights for businesses and investors regarding financial decision-making and firm valuation in the non-primary consumer sector.
Determinants of Internal Control System on the Financial Performance of Rural and Urban Land and Building Tax (PBB-P2) at the Regional Tax and Retribution Management Agency (BPPRD) of Jambi City Tegar Zaki Hanafi; Ratih Kusumastuti; Fredy Olimsar
International Journal of Economic Research and Financial Accounting Vol 3 No 3 (2025): IJHESS APRIL 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i3.323

Abstract

This study aims to analyze the influence of control environment, risk assessment, control activities, information and communication, and monitoring on financial performance. The research employs a descriptive quantitative approach. The sample selection was conducted purposively based on specific criteria. Primary data were collected through questionnaire distribution. Data analysis was performed using descriptive statistics and multiple linear regression with the assistance of SPSS software. The results indicate that, simultaneously, these factors have a positive and significant effect. However, partially, the control environment, risk assessment, and control activities do not have a significant impact on financial performance. Meanwhile, information and communication, as well as monitoring, have a positive and significant effect on financial performance.  

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