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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 Taxes Pbb-P2, Billboards, And Restaurants On Revenue Pad (Local Revenue) Mojokerto Indonesia Saputra, Bima; Asy'ari, Muhammad Asim
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.370

Abstract

This study analyzes the effectiveness and contribution of PBB-P2 Tax, Billboard Tax, and Restaurant Tax to Local Revenue (PAD) in Mojokerto Regency for the period 2022 to 2024. Using a quantitative approach and secondary data from the Mojokerto Regency Local Government Budget Implementation Report, this study found that all three taxes consistently exceeded their annual revenue targets, thereby being classified as “highly effective.” Specifically, the PBB-P2 tax achieved an effectiveness rate of 107.45% (2022), 101.17% (2023), and 104.01% (2024), and made a significant contribution to PAD, ranging from 27.89% to 43.36% annually. Restaurant tax followed with effectiveness rates of 120.78%, 101.84%, and 112.18%, and a steadily increasing contribution from 2.74% in 2022 to 3.54% in 2024. Billboard taxes, although also highly effective at over 101% annually, contribute the least to PAD, ranging from 1.01% to 1.12%, but show a positive upward trend. These findings indicate that while all taxes are managed efficiently, their respective contributions to PAD vary, presenting an opportunity for local governments to optimize underperforming tax sectors—particularly billboard and restaurant taxes—to enhance overall PAD.  
The Influence Of Human Resource Competency, Performance-Based Budgeting, Accountability, And Transparency On The Financial Performance Of District Governments Tri Karisma Ana Kurniati; Muhammad Gowon; Muhammad Ridwan
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.371

Abstract

This study aims to analyze the influence of human resource competency, performance-based budgeting, accountability, and transparency on the financial performance of sub-district governments, with a case study of all sub-district offices in East Tanjung Jabung Regency in 2024. This study uses a quantitative approach through a survey method, with primary data collection from 55 civil servant respondents in 11 sub-districts. Data analysis was carried out using validity, reliability, classical assumption tests, and multiple linear regression with the help of IBM SPSS Statistics 29. The results of the simultaneous test (F test) showed that the four independent variables together had a significant effect on the financial performance of sub-district governments (F count = 10.638 > F table = 2.56 and Sig = 0.000). Partially (t test), human resource competency had a significant positive effect (t = 3.195, Sig = 0.002), and performance-based budgeting also had a significant positive effect (t = 2.406, Sig = 0.020). Conversely, accountability (t = -2.179, Sig = 0.034) and transparency (t = -2.430, Sig = 0.018) had a significant negative effect on financial performance. This finding suggests that improving employee competency and strengthening performance-based budgeting can drive improvements in sub-district government financial performance. However, the lack of substantive implementation of accountability and transparency principles has a negative impact, indicating that both tend to remain merely administrative formalities. This study suggests the need for reformulation of accountability and transparency implementation strategies to truly promote the efficiency and effectiveness of public financial management.
Analysis Of The Influence Of Price, Quality Of Service, Halal Label And Location On Coffee Purchasing Decisions At Warkop Binaraga Intan Fadia; Bayu Eko Broto; Praida Hansyah
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.372

Abstract

This article is entitled "Analysis of the Influence of Price, Service Quality, Halal Label and Location on Purchasing Decisions and Coffee Sales Targets at Kopi Warkop Binaraga." This research was conducted by Intan Fadia as part of her final assignment to obtain a Bachelor of Economics degree in the Management Study Program, Faculty of Economics and Business, Labuhanbatu University. In an era of increasingly tight competition in the coffee industry, understanding the factors that influence consumer purchasing decisions is very important. This study aims to explore the influence of price, service quality, halal label, and location on coffee purchasing decisions at Warkop Binaraga. The proposed hypothesis includes the assumption that each of these factors has a positive effect on purchasing decisions, as well as the simultaneous influence between all variables on purchasing decisions.The research method used is descriptive with an explanatory survey approach, which allows researchers to understand the relationship between variables in a quantitative context. The research population consists of consumers who visit Warkop Binaraga within a certain period, with a sampling technique using simple random sampling or purposive sampling to select relevant respondents. Data were collected through a questionnaire that included questions about price, service quality, halal label, location, and purchasing decisions. Regression analysis is used to test the hypothesis and see the effect of each variable on purchasing decisions. The results of this study are expected to provide in-depth insights for Warkop Binaraga owners and other business actors in formulating more effective marketing strategies. By understanding the factors that influence purchasing decisions, it is expected to increase customer satisfaction and achieve the desired sales target. This study also contributes to the existing literature on consumer behavior in the coffee industry, as well as providing recommendations for further research.Overall, this article emphasizes the importance of a comprehensive analysis of the various factors that influence purchasing decisions, which not only focus on the taste of the product, but also on other elements that can increase the attractiveness and selling value of coffee products in a competitive market.
Accountability and Transparancy of APBDes Management in Batu Putih Village Lilis Wahyu Ningsih; Iskandar Sam; Ratih Kusumastuti
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.373

Abstract

This study aims to analyze accountability and transparency in the management of the Village Revenue and Expenditure Budget (APBDes) in Batu Putih Village, Pelawan District, Sarolangun Regency. The method used is a qualitative descriptive approach with data collection techniques through interviews, observations, and documentation. The results of the study indicate that the management of the APBDes has been carried out according to the stages set out in the regulations, namely planning, implementation, recording, reporting, and accountability. Accountability is reflected in the obligation of the village government to prepare financial reports in a timely manner. Meanwhile, transparency can be seen from efforts to convey information to the public, although it is still limited to certain media and has not reached all levels of society. Community participation in the planning process also still needs to be improved. In conclusion, village financial management is quite good, but it needs to be improved in terms of public involvement and openness of information to realize a transparent and responsible village government.
The Effect Of Education Level, Accounting Understanding, Work Motivation, And Business Size On The Preparation Of UMKM Financial Reports Based On EMKM SAK (Case Study Of Culinary Umkm In Medan City) Triya Vebrianty; Nina Andriany Nasution; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.374

Abstract

This study aims to determine the effect of the Influence of Education Level, Accounting Understanding, Work Motivation, and Business Size on the Preparation of MSME Financial Reports Based on SAK EMKM (Case Study of Culinary MSMEs in Medan City). This study uses a quantitative descriptive approach. Sample selection was carried out by purposive sampling, based on certain criteria. Primary data were collected through interviews and questionnaires. Data analysis was carried out using Multiple Linear Regression Analysis with the help of SPSS software. The results of the study indicate that partially Accounting Understanding and Work Motivation have a positive and significant effect on the preparation of MSME financial reports based on SAK EMKM. While the Level of Education and Business Size partially do not affect the preparation of MSME financial reports based on SAK EMKM. Simultaneously, Accounting Understanding, Work Motivation, Education Level and Business Size have a positive and significant effect on the preparation of MSME financial reports based on SAK EM
Business Feasibility Analysis, Reviewed From Marketing Aspects, Financial Aspects, Accounting Knowledge, And Business Experience Towards The Use Of Accounting Information In Micro, Small And Medium Enterprises In Jambi City Erma Yani; Afrizal Afrizal; Yuliusman Yuliusman
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.375

Abstract

This study aims to analyze the influence of marketing aspects, financial aspects, accounting knowledge, and business experience on the use of accounting information in Micro, Small, and Medium Enterprises in Jambi City. A quantitative approach was used, with data collected through questionnaires from 100 owners. The analysis was conducted using Partial Least Squares (PLS). The results indicate that accounting knowledge and financial aspects have a significant effect on the use of accounting information, while marketing aspects and business experience do not show a significant effect. These findings highlight the importance of accounting knowledge and sound financial management in supporting accounting-based decision-making in.
Implementation Of Accounting Information Systems In Umkm Waste Bank Assisted By Gugah Nurani Indonesia Suti Agustin; Zulpa Okta Nita; Nova Elisabeth Hutagalung; An Suci Azzahra; Anwar Suhut
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.376

Abstract

This research discusses the implementation of an Accounting Information System (AIS) at Waste Bank Berkah, which has been fostered by Gugah Nurani Indonesia since 2016. The AIS is used to support the recording of waste purchase transactions on credit, with a structured system starting from weighing, classification, to financial recording. The method used in this research is descriptive qualitative method, where data is collected through direct observation to the field, as well as collecting documentation and conducting interviews with Gugah Nurani Indonesia staff. The results of the interviews show that the AIS has a positive impact on transparency, accuracy, and customer trust, although there are still challenges such as fluctuations in waste prices and manual recording that has the potential to cause errors. To optimize financial management, it is recommended that Waste Bank Berkah start digitizing records, develop a price conversion automation feature, and strengthen training, standardization of procedures, and internal audits. Thus, the financial management of the Waste Bank is expected to be more efficient, accountable, and sustainable.
The Influence Of Store Environment, Product Quality Perception, Word Of Mouth, And Customer Experience On Purchasing Decisions For Mixue Ice Cream In Jambi City Melisa Sebtiani; Syahmardi Yacob; Novita Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.379

Abstract

This study aims to analyze the influence of store atmosphere, product quality perception, word of mouth, and customer experience on purchasing decisions for Mixue Ice Cream in Jambi City. A quantitative approach was employed, using questionnaires distributed to 100 respondents. The data were analyzed using the Statistical Package for the Social Sciences (SPSS) version 29. The results show that the store atmosphere has no significant effect on purchasing decisions (t = 1.192, sig = 0.236). In contrast, product quality perception (t = 2.758, sig = 0.007), word of mouth (t = 2.928, sig = 0.004), and customer experience (t = 3.339, sig = 0.001) have a significant and positive influence on purchasing decisions. Simultaneously, all four variables jointly have a significant effect on purchasing decisions (F = 11.717, sig = 0.000), with an R² value of 0.324, indicating that 32.4% of the variance in purchasing decisions can be explained by the model. These findings suggest that experiential and relational factors play a more dominant role in influencing consumer purchasing behavior than physical store attributes. The study offers practical implications for businesses in optimizing marketing strategies focused on product quality, customer experience, and word of mouth to enhance consumer purchase decisions.
The Influence of Accountability and Transparency on the Quality of Public Services of the Investment and One-Stop Integrated Licensing Service Office of Binjai City Ardia Theresia Br Pasaribu; Galih Supraja
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.382

Abstract

This study is entitled "The Influence of Accountability and Transparency on the Quality of Public Services of the Investment and One-Stop Integrated Licensing Service in Binjai City". This study aims to analyze the influence of Accountability and transparency on the Quality of Public Services. This study uses a descriptive research approach. Data collection techniques in this study use questionnaires that have been tested instrumented. The population in the study were visitors at the research location in 2024 as many as 135 people and 57 were sampled using the Slovin formula while the technique used was random sampling. The data analysis technique used multiple linear regression with the Statistical Package for Social Science (SPSS) program. The results of this study indicate that 1) there is a positive and sig influence of Accountability on the Quality of Public Services 2) there is a positive and sig influence of transparency on the Quality of Public Services, 3) there is a positive and sig influence of Accountability and Transparency on the Quality of Public Services while for the contribution of independent variables to the Quality of Public Services is a contribution of 70.5%, while the remaining 29.5% is influenced by other variables.  
The Role Of Halal Certification And P-Irt From A Legal Perspective Towards Strengthening Legality And Competitiveness Dhiandra Brownies In Malang Rokiyah Rokiyah; Ane Fany Novitasari; Sri Hudiarini; Evi Fajriantina Lova
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.383

Abstract

This study aims to examine the role of Halal Certification and P-IRT (Household Food Industry Certification) from a legal perspective in enhancing the legality and competitiveness of Dhiandra Brownies, a Micro, Small, and Medium Enterprise (MSME) in Malang. The research employs a qualitative approach using juridical-sociological and normative methods, supported by legal and literature analysis. The findings reveal that both certifications are not only formal legal requirements but also strategic assets that strengthen product credibility, consumer trust, and market access. Halal Certification, based on Law No. 33 of 2014, and P-IRT, regulated by the Ministry of Health Regulation No. 23 of 2017, reflect state recognition of product safety and religious compliance. However, the study also identifies several implementation challenges, including low legal literacy among MSME actors, overlapping institutional authorities, and high certification costs. These obstacles hinder the inclusive realization of legal empowerment. The study concludes that Halal and P-IRT certifications should be repositioned as part of an integrated strategy for MSME development—one that ensures legal certainty, promotes economic justice, and enhances sustainable competitiveness through regulatory reform and institutional synergy.

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