cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Amin Harahap
Contact Email
aminharahap19@gmail.com
Phone
+6285257133690
Journal Mail Official
aminharahap19@gmail.com
Editorial Address
Jl. Sempurna Perum. AA Residence Blok B. No. 8 Aek Tapa. Sumatera Utara 21421, Indonesia
Location
Unknown,
Unknown
INDONESIA
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
 28   29   30   31   32 
The Influence Of Interest Rates, Inflation And Exchange Rates On Banking Profitability In Indonesia Andi Muhammad Adriansyah Sam; Basri Bado; Sri Astuty; Irwandi Irwandi; Regina Regina
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.v4i1.406

Abstract

This research aims to determine the influence of monetary and macroeconomic variables on the profitability of banking in Indonesia. The independent variables used are the Interest Rate (BI-Rate), Inflation, Exchange Rate, and for the dependent variable, the Return On Assets (ROA) of banks in Indonesia for the period 2009-2023. The method that will be used in this research is Panel Data with analysis using the Eviews 12 application. The research results show that interest rates do not affect the profitability of state-owned banks or private banks. The inflation variable has different effects on the profitability of each bank, namely it affects state-owned banks (BUMN) but does not affect private banks. Similarly, the Exchange Rate has different effects on each bank's profitability, namely, it does not affect State-Owned Enterprises (BUMN) banks and does affect Private banks
Effect of Financial Performance and Firm Size on Stock Price with Dividend Policy as Intervening Variable Novita Andriani; Achmad Hizazi; Rita Friyani
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.v4i1.407

Abstract

This study aims to analyze the effect of profitability, liquidity, solvency, and firm size on stock prices with dividend policy as an intervening variable in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research employed a quantitative approach with a causal associative method. The data used were secondary data obtained from audited annual financial reports. The sample was determined using purposive sampling, resulting in 70 companies that met the research criteria. Data analysis was conducted using Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach and SmartPLS 4 software. The results show that profitability, solvency, and firm size have a significant direct effect on stock prices, while liquidity and dividend policy do not have a significant effect. Moreover, dividend policy does not mediate the relationship between profitability, liquidity, solvency, and firm size on stock prices. These findings suggest that dividend decisions are not yet strong enough to serve as market signals influencing stock price movements in the food and beverage sector. Nevertheless, the results confirm that the company's fundamental factors still contribute significantly to investor decision-making, especially through profitability and firm size indicators. This study is expected to provide valuable insights for investors, corporate management, policymakers, and academic literature development in the fields of financial management and capital markets
The Influence Of Internal Control And Information Technology On Financial Report Quality With Human Resource Competence Nur Azizah; Yudi Yudi; Rita Friyani
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.v4i1.408

Abstract

This study aims to examine the influence of the internal control system and the use of information technology on the quality of the Jambi Provincial Government's financial reports with human resource competency as a moderating variable. The study population was all Regional Apparatus Organizations (OPD) in Jambi Province with a sample of 84 respondents consisting of the Head of Finance Subdivision, Finance Treasurer, and Finance Staff. The research method used a quantitative approach with multiple linear regression analysis and interaction test (Moderated Regression Analysis) with the help of SPSS version 30. The results showed that the internal control system and the use of information technology had an effect on the quality of financial reports. In addition, human resource competency was proven to significantly moderate the relationship between the internal control system and the use of information technology on the quality of financial reports. This indicates that the successful implementation of the internal control system and information technology is highly dependent on the level of human resource competency in managing and operating both. This research provides important implications for the Jambi Provincial Government to continue improving internal controls, technology utilization, and human resource competency to enhance the quality of accurate, reliable, and transparent financial reports. Furthermore, it is recommended that future research include additional variables and expand the sample size to obtain more comprehensive results.
The Effect of Related Party Transactions on Company Values with Good Corporate Governance as a Moderating Variable (An Empirical Study of State-Owned Enterprises 2021-2023) Tri Candra Anggraini; Yuliusman Yuliusman; Yudi Yudi
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.v4i1.411

Abstract

This study aims to 1) Test the significant influence of Related Party Transactions on Company Value in State-Owned Enterprises listed on the Indonesia Stock Exchange for the 2021-2023 period. 2) Test whether the Good Corporate Governance variable can strengthen or weaken Related Party Transactions on Company Value in State-Owned Enterprises listed on the Indonesia Stock Exchange for the 2021-2023 period. This study uses a quantitative approach with the type of data used being secondary data. The sample used is a state-owned enterprise listed on the IDX and published complete financial reports for the 2021-2023 period. The results obtained are 1) This result can be interpreted that Related Party Transactions reflected by the indicator of the proportion of related party transactions to total assets can directly affect company value reflected by the Tobin's Q indicator. 2) The Good Corporate Governance variable can weaken Related Party Transactions on Company Value in State-Owned Enterprises listed on the Indonesia Stock Exchange for the 2021-2023 period.
The Influence Of Leadership Style, Work Quality, Work Discipline And Career Development On Employee Performance At The West Bilah Subdistrict Office, Labuhanbatu Regency Agnes Karina; Bayu Eko Broto; Yona Melia
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.v4i1.334

Abstract

This research aims to analyze the influence of leadership style, work quality, work discipline, and career development on employee performance at the West Bilah Subdistrict Office, Labuhanbatu Regency. This study applies a quantitative approach using purposive sampling techniques and survey methods to collect information from non-leadership staff. The research instrument was tested for validity and reliability, and analyzed using multiple linear regression. The research results identified that the four independent variables had a significant impact on employee performance simultaneously. However, partially, only work discipline was proven to have a significant and positive impact on employee performance (significance 0.000), while leadership style, work quality and career development did not show a direct significant effect. The coefficient of determination of 72.7% indicates that the four variables are able to explain most of the variation in employee performance. This research emphasizes the importance of increasing work discipline and structured career development in an effort to improve employee performance.

Page 32 of 32 | Total Record : 315

 28   29   30   31   32 

Filter by Year

2022 2025


Reset
Filter By Issues
All Issue Vol 4 No 1 (2025): IJERFA OCTOBER 2025 Vol 3 No 4 (2025): IJERFA JULY 2025 Vol 3 No 3 (2025): IJHESS APRIL 2025 Vol 3 No 2 (2025): IJERFA JANUARY 2025 Vol 3 No 1 (2024): IJERFA OCTOBER 2024 Vol 2 No 4 (2024): IJERFA JULY 2024 Vol 2 No 3 (2024): IJERFA APRIL 2024 Vol 2 No 2 (2024): IJERFA JANUARY 2024 Vol 2 No 1 (2023): IJERFA OCTOBER 2023 Vol 1 No 4 (2023): IJERFA JULY 2023 Vol 1 No 3 (2023): IJERFA-APRIL 2023 Vol 1 No 2 (2023): IJERFA - January 2023 Vol 1 No 1 (2022): IJERFA - October 2022 More Issue