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
 2   3   4   5   6 
Optimization of Productive Cash Waqf Funds on the Human Development Index Isa Kholili
International Journal of Economic Research and Financial Accounting Vol 2 No 1 (2023): IJERFA OCTOBER 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i1.55

Abstract

In this research, we will examine the optimization of cash waqf funds in order to increase the human development index of Ketawang Gondanglegi Village. The aim of this research is to find out the pattern of optimization (utilization) of waqf funds and to analyze the impact resulting from the utilization of cash waqf funds in increasing the human development index. This research was conducted in Ketawang Village, Gondanglegi District, Malang Regency with an implementation period of 8 months from May to December 2019. Data collection methods used interview, observation and documentation techniques while the data analysis tool used was Multiple Linear Regression. The research results show that cash waqf can have an impact on all areas including religious facilities, health, education and the economy if it is managed optimally and on target, namely in accordance with the proportion of needs or urgency of an area.
The Effect Of Financial Management Of Village Fund Allocation On The Development Of Tabbinjai Village, Gowa Regency Muh. Alamsyah Perdana Putra; Linda Razak; Waode Rayyani
International Journal of Economic Research and Financial Accounting Vol 2 No 1 (2023): IJERFA OCTOBER 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i1.56

Abstract

This study aims to determine the influence of village officials and village community participation on the development of the village of Tabbinjai, Gowa Regency. This type of research used in research is research with a quantitative approach using a questionnaire. The research subjects were village officials in the village of Tabbinjai, Gowa Regency and the people of Tabbinjai village. The data used is primary data in the form of questionnaire results from respondents. Respondents from the study were 120 respondents. The analysis technique used is descriptive statistics and multiple linear regression analysis. The results of the study show that village officials and village community participation have a positive and significant effect on village development. Village officials are influential because of the ability that village officials have in managing village funds. Village community participation is influential because the higher the participation, the more development of the village.
Application Of PSAK No.14 In The Treatment Of Raw Material Inventory Accounting On PT Perkebunan Nusantara XIV Sri Ariyanti Arif; Amril Arifin; Asriani Hasan
International Journal of Economic Research and Financial Accounting Vol 2 No 1 (2023): IJERFA OCTOBER 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i1.57

Abstract

Agristiadi Sadeli, Y. N. (2018). Analisis Akuntansi Persediaan Dan Pengaruhnya Terhadap Laba Perusahaan Sesuai Dengan PSAK No 14 ( Studi Kasus Pada PT Putra Bintang Kharisma). Barchelino, R. (2016). Analisis Penerapan Psak No. 14 Terhadap Metode Pencatatan Dan Penilaian Persediaan Barang Dagangan Pada Pt. Surya Wenang Indah Manado. Analisis Penerapan PSAK… Jurnal EMBA, 837(1), 837–846. https://ejournal.unsrat.ac.id/index.php/emba/article/view/11812/11405 Concern, G., & Akuntansi, J. R. (2022). Analisis Penerapan Perlakuan Akuntansi Persediaan Sesuai Dengan Pernyataan Standar Akuntanis Keuangan Nomor 14 pada PT Megah Prima Supra Makmur Muhammad. Jurnal Riset Akuntansi, 17(3), 162–171. Cornelia Cindy Permata Dewi. (2022). Implementation of Accounting Recordings for Inventories of Merchantability Based on PSAK No.14 In the Online Store CUTIESTORE.CO. Sinomika Journal | Volume, 1(2), 145–152. https://publish.ojs-indonesia.com/index.php/SINOMIKA Emindy, I. (2018). Penerapan PSAK No 14 Dalam Perlakuan Akuntansi Persediaan Bahan Baku Pada PT. Perkebunan Nusantara IV Kebun Adolina (Issue 14). http://scholar.unand.ac.id/45707/ Hermanto, M., Sondakh, J. J., & Pangerapan, S. (2019). Analisis Perlakuan Akuntansi Atas Persediaan Pada Perum Bulog Divre Sulut dan Gorontalo. Jurnal Ekonomi, Manajemen, Bisnis Dan Akuntansi, 7(1), 1131–1140. https://ejournal.unsrat.ac.id/index.php/emba/article/view/24010 Hery. (2017). Teori Akuntansi. PT. Grasindo. Karamoy, H., & Anwar, N. F. (2014). Analisis Penerapan Metode Pencatatan Dan Penilaian Terhadap Persediaan Barang Menurut Psak No.14 Pada Pt. Tirta Investama Dc Manado. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 2(2), 1296–1305. Karundeng, A., Saerang, D., & Gamaliel, H. (2017). Analisis Perlakuan Akuntansi Atas Persediaan Barang Jadi Sesuai Dengan Psak No.14 Pada Pt.Fortuna Inti Alam. Going Concern : Jurnal Riset Akuntansi, 12(01), 20–28. https://doi.org/10.32400/gc.12.01.17133.2017 Lahu, E. P., Enggar, O. :, Lahu, P., & Sumarauw, J. S. B. (2017). Analisis Pengendalian Persediaan Bahan Baku Guna Meminimalkan Biaya Persediaan Pada Dunkin Donuts Manado. Analisis Pengendalian… 4175 Jurnal EMBA, 5(3), 4175–4184. http://kbbi.web.id/optimal. Palar, R., Pontoh, W., & Pinatik, S. (2020). Penerapan Psak No 14 Atas Persediaan Barang Dagang (Studi Kasus Pada Pt. Asia Tenggara Murni). Going Concern : Jurnal Riset Akuntansi, 15(1), 36. https://doi.org/10.32400/gc.15.1.27837.2020 Wullur, R. A. M. L., Karamoy, H., & Pontoh, W. (2016). Analisis Penerapan Akuntansi Persediaan Berdasarkan Psak No.14 Pada Pt. Gatraco IndahWullur, R. A. M. L., Karamoy, H., & Pontoh, W. (2016). Analisis Penerapan Akuntansi Persediaan Berdasarkan Psak No.14 Pada Pt. Gatraco Indah Manado. Going Concern : Jurna. Going Concern : Jurnal Riset Akuntansi, 11(1), 1–9. https://doi.org/10.32400/gc.11.1.10552.2016 Yusi Maesaroh, & Elvia Puspa Dewi. (2020). Analisis Akuntansi Persediaan Barang Dagang Berdasarkan PSAK 14 (Studi Kasus Pada PT XYZ-CTP 1). Jurnal Buana Akuntansi, 5(1), 1–14. https://doi.org/10.36805/akuntansi.v5i1.1016 ZUHRI, M. E. (2022). Penerapan PSAK No 14 Dalam Perlakuan Akuntansi Persediaan Bahan Baku Pada CV. Cendana Baru Engineering Medan. … Ekonomi, Sosial & …, 14. https://jurnalintelektiva.com/index.php/jurnal/article/view/688%0Ahttps://jurnalintelektiva.com/index.php/jurnal/article/download/688/520
The Effect Of The Internal Control System On The Quality Of Financial Reports At Pt Perkebunan Nusantara XIV Makassar Haerunnisa, Haerunnisa; Linda Arisanty Razak; Muchriana Muchran
International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i2.52

Abstract

This study aims to determine the effect of the internal control system on the quality of financial reports at PT Perkebunan Nusantara XIV Makassar. This research was conducted to get an overview regarding whether the internal control system is able to influence the quality of financial reports at PT Perkebunan Nusantara XIV Makassar. This type of research is a case study. This research was conducted at PT Perkebunan Nusantara XIV Makassar. The type of data used is quantitative and qualitative data while the data sources are primary and secondary. Methods of data collection using documentation techniques and questionnaires. The data analysis technique uses simple linear regression with SPSS version 25 assisted testing. The results of the study indicate that the independent variable of the internal control system influences the dependent variable on the quality of financial reports. This can be seen from the magnitude of the influence of the internal control system on the quality of financial reports, which is equal to 20.5%
The Revealing Accounting For Waste Entrepreneurs Seen From Sharia Perspective Dyatri Utami Arina Absari
International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i2.58

Abstract

Garbage is a problem that must be faced by the public due to discharges of waste is generated from human activities unused (Yansen & Arnatha, 2012). Waste problem is to encourage the growth Of public awareness to participate take part in waste management (Utami & Indrasti, 2008). According to (Adnan, 1995: 47) side of science, accounting is actually a domain "muamalah" in Islamic studies. That is, given the ability of the human mind to develop it (Harahap, 2004). Shariah is thus selling goods rosok automatically be referred to as merchandise goods rosok is a rosok used items, but with the up to date and efficient pengelolahan rosok goods has had a good selling price without compromising the quality and quantity (Sholichudin 2009). This type of method that will be used in this study is aqualitative research study based phenomenology. Qualitative research is research that aims to understand the social reality, which is to see the world from what it is, not the world should be, which have open minded nature. Based on interviews with searchers and collect waste, it acquired the meaning of accounting is A recording of value responsibility, and a sense of divinity in the form of income and sustenance of Allah without gharar that bring a sense of inner satisfaction.
Analysis of the Impact of the Earthquake on the Economy of Wirotaman Village, Ampelgading District, Malang Regency M. Rihal Irsyada; Sukron Rochmat Romadlon
International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i2.59

Abstract

The impact of an earthquake on the economic sector is very large. Mainly what happens in the economy of society with insufficient human resource capacity and invalid capital. This is like what happened in the 2021 Earthquake in Ampelgading District, Malang Regency. With the greatest damage impact occurring in Wirotaman Village. This research used qualitative descriptive methods with a research period of 3 months from 1 April - 1 July 2022. Data collection methods used interviews, observation and documentation techniques while the data analysis tool used was Multiple Linear Regression. The results of the research show that there is an impact due to the earthquake disaster on the economy of village communities. Because there is an obstacle in the production and distribution sectors. This results in widespread unemployment and poverty
Analysis of Public Sector Financial Reports at the Bantaeng Regency National Land Agency (BPN) Nurhidayah, Nurhidayah; Wahyuni, Wahyuni; Nurul Fuada; Ismail Badollahi; Alam Nursandi
International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i2.61

Abstract

The aim of this research is to determine the results of the performance and financial management of the Bantaeng Regency National Land Agency (BPN) in the 2017-2021 period. This research is a type of quantitative research with a descriptive approach. The data collection technique is carried out by direct observation and documentation, so that financial report data for 2017-2021 is obtained. With data analysis techniques using financial ratios. The results of financial report analysis research based on the harmony analysis method show that in 2017-2021 the average percentage value was 90%, which is said to be not good. The analysis of spending variances is generally said to be good, because it does not exceed what was budgeted. The spending efficiency ratio is said to be less efficient because the spending budget is too high. The current ratio shows that from 2017 to 2021 it is said to be good. Because the percentage value is not less than 1%.
The Significance Of Accounting Records Based On SAK ETAP At The Makassar City Coffee Shop For Micro, Small, And Medium Enterprises Nur Asmi Ainun Kamal; Fika Hartina Sari; Sitti Jamiah HA; Melsa Jumliana; Rahadian Cahyadi
International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i2.62

Abstract

This research aims to determine the suitability of accounting records at Warkop MSMEs in Makassar City based on SAK ETAP. and to find out the obstacles faced by Coffee Shop For Micro, Small, And Medium Enterprises in Makassar City when they do not implement accounting records in accordance with SAK ETAP. The method used in this research uses a qualitative approach. The subjects in this research are Coffee Shop For Micro, Small, And Medium Enterprises in Makassar City including Coffee Shop Boeken Huis, Coffee Shop Resota, and Coffee Shop Malaku. This research uses qualitative data types and primary data sources and secondary data. Data collection techniques use observation, interviews and documentation. The data analysis used in this research is descriptive data analysis using analysis steps: Classifying, Identifying, Analyzing, processing data and making conclusions. The results of this research show that: Accounting records carried out by Coffee Shop Managers are still carried out very simply. only record cash incoming and cash outgoing from business activities without recording journals or ledgers. The recording carried out by Coffee Shop depends on the understanding of each Coffee Shop manager. This is due to the lack of knowledge of Coffee Shop owners regarding SAK ETAP, there are no special experts in the field of Accounting and warkop managers have never attended accounting training from the government or those in charge of Micro, Small, And Medium Enterprises
Analysis Of Sharia Based Micro Funding Enterprises To Increase Income Of Bmt Al Rifa'ie Customers Isa Kholili; M. Rihal Irsyada
International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.63

Abstract

The aim of this research is to find out the extent of BMT Al Rifa'ie's active role in managing funds through the funding sector and its impact on microeconomic activities for BMT Al Rifa'ie customers.The research method used in this case is descriptive analysis of case studies at BMT Al Rifa'ie. From the results of distributing questionnaires that were carried out to determine the characteristics of respondents in terms of gender, 74% were women and 26% were men, 13% aged 17-29 and 51% aged 30-40, 76% high school education level and 76% bachelor's degree. as much as 21%, and the professional level, namely private employees 43%, self-employed 22%, farmers 32% and civil servants 3%.The results obtained from the analysis above show that the highest financing was in Mudharabah Hijrah 1,915, Mudharabah Fitrah 112, Mudharabah Qurban 8, Mudharabah Hajj & Umrah 13, Mudharabah Terjangka 5, Mudharabah Financing 19
The Influence of Financial Technology and Financial Security on Interest in Using Financial Technology (Study of Accounting Students at Muhammadiyah University of Makassar) Alif Ridhotullah Ichsan; Muchriana Muchran; Hasanuddin
International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i6.64

Abstract

This research aims to determine the influence of financial technology and financial security on interest in using financial technology (study of accounting students at Muhammadiyah University, Makassar). The type of data used in this research is quantitative data obtained from distributed questionnaires and is related to the problem being studied. The population in this research is accounting students class of 2020 at Muhammadiyah University, Makassar. Based on the results of data research using statistical calculations through the Statistical Package for the Social Science (SPSS) version 22 application regarding the influence of financial technology and financial security on interest in using financial technology (study of accounting students at Muhammadiyah University of Makassar) which has been discussed in the previous chapter, So the author can conclude that financial technology has a positive and significant effect on students' interest in using financial technology and financial security has a positive and significant effect on students' interest in using financial technology..

Page 4 of 32 | Total Record : 315

 2   3   4   5   6 

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