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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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Implementation Of Risk Management Strategies And Its Implications On Financial Performance At The Financial And Asset Office Of South Sulawesi Province Dian Putri Amalia; Ismail Badollahi; Abdul Salam
International Journal of Economic Research and Financial Accounting Vol 4 No 1 (2025): IJERFA OCTOBER 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v4i1.395

Abstract

This study aims to examine the implementation of risk management systems and their impact on financial performance at the Office of Financial and Asset Management of South Sulawesi Province. The research focuses on evaluating the effectiveness of risk management strategies in enhancing the overall efficiency, stability, and accountability of regional finances. A qualitative descriptive approach was employed, concentrating on the implementation of risk management and its effect on financial performance. Data were collected through interviews, observations, and documentation. Data analysis used the Miles and Huberman model, including data collection, reduction, presentation, and conclusion drawing to understand the phenomenon in depth. The results show that the implementation of risk management strategies at the Office of Financial and Asset Management of South Sulawesi Province has a positive impact on financial performance. Through a structured and sustainable risk control system, fiscal stability, accountability, and financial management efficiency were achieved, supporting optimal regional development and public service delivery
The Effect of Financial Performance on Company Value with Corporate Social Responsibility as a Moderating Variable in Food and Beverage Companies Listed on the Indonesia Stock Exchange 2021-2023 Alfira rezky Amalia; Muhammad Nasrun; Syamsuddin Syamsuddin
International Journal of Economic Research and Financial Accounting Vol 4 No 1 (2025): IJERFA OCTOBER 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v4i1.396

Abstract

This study aims to determine the effect of financial performance on company value using Corporate Social Responsibility as a moderating variable focused on food and beverage companies listed on the Indonesia Stock Exchange for the period 2021-2023. This study uses a quantitative method, the sample in this study was taken from the Indonesia Stock Exchange (IDX) with a total of 15 Food and Beverage Sector Companies. The research data was obtained using secondary data. The results of the study from the data processed using SPSS 26 statistical calculations. Based on the partial output of SPSS 26, the results of the study indicate that financial performance has a positive and significant effect on company value. Corporate social responsibility is able to positively moderate the relationship between financial performance and company value in the food and beverage sector
Analysis of the Use of Financial Reports as a Basis for Management Decision Making (Case Study of PT PLN (Persero) UP3 South Makassar Reksy Aurelia Ardana; Andi Jam’an; Amran Amran
International Journal of Economic Research and Financial Accounting Vol 4 No 1 (2025): IJERFA OCTOBER 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v4i1.397

Abstract

This study aims to analyze the use of financial statements as a basis for management decision making at PT PLN (Persero) UP3 Makassar Selatan. Financial statements are an important tools in assessing company performance and supporting strategic and operational decisions. The research method used is a case study with a descriptive qualitative approach. The data analyzed are in the form of financial statements for the period 2019–2022 using financial ratios that include liquidity, solvency, activity, and profitability ratios. The results of the study indicate that although the company shows sufficient capabilities in terms of profitability and activity, there are significant fluctuations in the liquidity and solvency ratios, especially in the debt to equity ratio which shows a high dependence on debt. Financial ratio analysis provides a clear picture of the company's financial condition and is an important basis for management decision making, such as operational efficiency, accounts receivable management, and investment strategy. Therefore, optimal use of financial statements can increase the effectiveness of managerial decision making and support the sustainability and growth of the company.
The Influence Of Work Environment And Public Participation On The Performance Of Employees Of The Population And Civil Registration Service Of Gowa Regency Nusul Fikran; Sitti Nurbaya; Zalkha Soraya
International Journal of Economic Research and Financial Accounting Vol 4 No 1 (2025): IJERFA OCTOBER 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v4i1.398

Abstract

This study aims to determine the influence of the work environment and community participation on the performance of employees at the Department of Population and Civil Registration of Gowa Regency. This research uses a quantitative descriptive approach. Data were collected through questionnaires distributed to 54 respondents who are employees of the department. Data analysis techniques include descriptive analysis, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination. The results show that partially, both work environment and community participation variables have a positive and significant effect on employee performance. However, simultaneously, the work environment and community participation do not have a significant effect on the performance of employees at the Department of Population and Civil Registration of Gowa Regency.
The Effect Of Stress On Student Learning Motivation In The Management Study Program, Faculty Of Economics And Business, Muhammadiyah University Of Makassar Nurul Asmi; Muh. Nur R; Nurinaya Nurinaya
International Journal of Economic Research and Financial Accounting Vol 4 No 1 (2025): IJERFA OCTOBER 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v4i1.399

Abstract

The purpose of this study was to determine the Effect of Stress on Learning Motivation of Students in the Management Study Program, Faculty of Economics and Business, Muhammadiyah University of Makassar. The population in this study were all students of the management study program class of 2021 totaling 374 people, using the Slovin calculation with an error rate of 5%, a research sample of 79 people was obtained. The type of research used in this study is quantitative. The data collection method uses a questionnaire. The data analysis techniques used are simple regression analysis, determination test (R2), and t-test (partial) using statistical calculations through the Statistical Package for the Social Science (SPSS) version 24 application. Based on the research that has been conducted, the results of this study indicate that the stress variable has a positive and significant effect on Learning Motivation
The Effect of Corporate Social Responsibility (CSR) on Financial Performance in NonFinancial Companies Listed on the IDX Christine Anna Maria Pakpahan; M. Irsan Nasution; Handriyani Dwilita
International Journal of Economic Research and Financial Accounting Vol 4 No 1 (2025): IJERFA OCTOBER 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v4i1.400

Abstract

This study aims to determine the effect of Corporate Social Responsibility (CSR) on financial performance in non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. This study uses an associative quantitative approach with secondary data. Data collection techniques are done through documentation and literature study. The results showed that CSR has no significant effect on Return on Assets (ROA) and Return on Equity (ROE), which indicates that the implementation of CSR programs has not had a direct impact on the efficient use of assets or return on equity. However, CSR has a positive and significant effect on Net Profit Margin (NPM), which indicates that the implementation of CSR is able to increase the company's net profit proportionally to its sales. This finding indicates that CSR has more impact on a company's profitability than efficiency or return on equity.
The Influence of Empathetic Leadership on the Performance of Village Office Employees in Buntu Batu District, Enrekang Regency Muh Ikbal; Dg. Makkalassa; Andi Rispan Rizaldi
International Journal of Economic Research and Financial Accounting Vol 4 No 1 (2025): IJERFA OCTOBER 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v4i1.402

Abstract

This study aims to analyze the influence of empathetic leadership on employee performance in the village office of Buntu Batu District, Enrekang Regency. The approach used is quantitative with the field research method, collecting data through questionnaires, from 32 respondents of village employees. observation and documentation. In this study, the data sources used in data collection include primary data and secondary data. The research instrument used in this study used the Likert Scale method and the data research used statistical calculations through the Statistical for the Social Science (SPSS) application version 25. Based on the results of the study, it shows that there is a negative influence and significance of empathic leadership on the performance of village office employees in Buntu Batu District, Enrekang Regency, This is proven by a simple regression analysis test obtained by tcount =( -2.552>> ttable =2,039. In addition, it was found that the significant value of empathetic leadership on employee performance was 0.016< 0.05. So it can be concluded that Ha is accepted. Ho rejected
Application of Governmental Accounting Standards Statement (GASS) No. 07 About Fixed Asset Accounting Melvi Fitri; Chintya Winda Natalia Butar-Butar; Cindy Yolanda
International Journal of Economic Research and Financial Accounting Vol 4 No 1 (2025): IJERFA OCTOBER 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v4i1.403

Abstract

Fixed assets that are used by the government need an accounting treatment for fixed assets. These assets can be in the form of fixed assets that are used by the government in carrying out its operational activities. The recognition of fixed assets is regulated in the Republic of Indonesia Government Regulation No. 71 of 2010 concerning Statements of Government Accounting Standards which contain the accrual basis as applicable Government Accounting Standards. This study aims to determine the extent on application of accounting for the implementation of fixed assets. The method of analysis used in this study is a descriptive method in which the purpose of each data collected is analyzed and drawn a conclusion and the type of research conducted is descriptive qualitative. The results of the study found that the process of implementation fixed assets at the North Sumatra Province, Boyolali District, Madiun District, Bitung City, and Minahasa District Financial and Asset Management Agency is in accordance with applicable regulations.
The Effect of Rupiah Exchange Rate, Inflation, and Accounting Profit on Stock Returns with GCG as a Moderation Variable Apriyanto Sinuhaji; Ratih Kusumastuti; Salman Jumaili
International Journal of Economic Research and Financial Accounting Vol 4 No 1 (2025): IJERFA OCTOBER 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v4i1.404

Abstract

This study aims to determine the influence of rupiah exchange rate, inflation, and accounting profit on stock returns simultaneously and partially and to determine good corporate governance to moderate the influence of rupiah exchange rate variables, inflation, and accounting profit on stock returns in manufacturing companies listed on the Indonesia Stock Exchange for the 2022-2024 period. The research method is a quantitative method that uses secondary data from the annual reports of manufacturing companies in the subsector of the goods and consumption industry. The population of this study is manufacturing companies on the Indonesia Stock Exchange sub-sector of the goods and consumption industry, the sample used was 99 sample observations with 33 companies that were in accordance with the criteria that have been determined through purposive sampling techniques. The analysis tool uses the SPSS 2.7 program using quantitative analysis methods, namely classical assumption test analysis, hypothesis test, and Moderated Regression Analysis (MRA) test. The results of this study show that simultaneously and partially the rupiah exchange rate, inflation, and accounting profit have a significant effect on stock returns, and the variables of good corporate governance are only able to moderate the relationship between accounting profit and stock returns, while the variables of the rupiah exchange rate and inflation are not able to be moderated by the variables of good corporate governance.
Application Of Management Accounting System To Product Quality Control At Pt Bio Maraja Nusantara Deswita Deswita; Ansyarif Khalid; Nurhidayah Nurhidayah
International Journal of Economic Research and Financial Accounting Vol 4 No 1 (2025): IJERFA OCTOBER 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v4i1.405

Abstract

This study aims to determine the application of the management accounting system to product quality control at PT Bio Maraja Nusantara. This study uses a qualitative descriptive method, data is collected by observation, interviews, and documentation. Data analysis uses the Miles and Huberman model, through the stages of data collection, data reduction, data presentation, and conclusion drawn. The results of the study show that PT Bio Maraja Nusantara implements a management accounting system effectively, focusing on quality control from raw materials to finished products. This system ensures that every stage of production adheres to strict quality standards, as well as motivates employees through a system of quality- and quantity-based incentives. Although the company has implemented this system well, the main recommendation is to maintain and continuously improve the management accounting system so that product quality control remains optimal.

Page 31 of 32 | Total Record : 315

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