International Journal of Economic Research and Financial Accounting
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
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<![CDATA[Accountability Analysis Of Mosque Financial Management (Case Study Of Muhammadiyah Mosque Bulukumba Regency, Sulawesi South Of Indonesia) ]]>
<![CDATA[Andi Anastasya Ayu Putri]]>;
<![CDATA[Agusdiwana Suarni]]>;
<![CDATA[Muhammad Khaedar Sahib]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
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DOI: 10.55227/ijerfa.v2i3.65
<![CDATA[This study aims to determine how accountable the management of mosque funds at the Muhammadiyah Bulukumba mosque. This study uses descriptive qualitative methods obtained from observation, interviews and documentation, in this research the data sources used in data collection include primary data and secondary data The results showed that the fund management system of Muhammadiyah Bulukumba Mosque, Taqwa Ponre Mosque, An-Nur Mosque, Fastabiqul Khaerat Ela-Ela Mosque, Fastabiqul Khaerat Bira Mosque uses financial functions, namely planning, actuacting and evaluation, where in the management of mosque funds there are several things that are of concern, namely the system of receiving funds, managing funds and reporting systems of funds. The potential funds owned make the mosque a welfare for the community and prosper the mosque.]]>
<![CDATA[The Effect Of Financial Literacy On The Lifestyle Of Gen-Z Accounting Students Unismuh Makassar ]]>
<![CDATA[Sitti Syaharana]]>;
<![CDATA[Muryani Arsal]]>;
<![CDATA[Hasanuddin , Hasanuddin]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
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DOI: 10.55227/ijerfa.v2i3.66
<![CDATA[This research aims to examine the influence of financial literacy on the lifestyle of Gen-Z Unismuh Makassar accounting students. This research uses quantitative methods. The sample in this study took 2020 Accounting Students from the Faculty of Economics and Business, Muhammadiyah University of Makassar.This research data was obtained from a questionnaire (primary data). The research results from data processed using SPSS 26 statistical calculations. Based on the partial SPSS 26 output results, the financial literacy research results obtained a tcount of 5.145 while the ttable was 1.995, meaning that t_count was 5.145 > t_table 1.995. This indicates that financial literacy has a positive and significant influence on the lifestyle of Gen-Z Accounting Students. The suggestion from this research is for Accounting Students at the Faculty of Economics and Business, Muhammadiyah University of Makassar to further improve their understanding and abilities in Financial Literacy towards their limited lifestyle so that it is better and for future researchers it is hoped that they can add other indicators and variables.]]>
<![CDATA[Utilization of Social Media Marketing Through Content on Instagram in Efforts to Improve the Brand Image of AK Riau Organic Chicken ]]>
<![CDATA[Edrian Hasdimeyra]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
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DOI: 10.55227/ijerfa.v2i3.67
<![CDATA[This research aims to determine the use of social media marketing through content on Instagram in an effort to improve the Brand Image of AK Riau Organic Chicken. This research uses a quantitative approach and is reinforced with qualitative data to enrich the analysis. The results of the research show that the use of Instagram in an effort to improve the brand image of AK Riau organic chicken, namely: 1) Good background design, color selection and layout ultimately creates a good psychological response to the brand image of AK Riau organic chicken. 2) Promotion. This is one of the activities that aims to influence consumers to know and understand the product or service so that interest in buying the goods or services arises, 3) consumer characteristics are factors that exist within a person and influence consumer behavior in purchasing a product. or services. Based on a consumer survey at AK Riau Organic Chicken, it can be explained that 55% of people got information about AK Riau Organic Chicken from Instagram media, 25% of people got information from other people and 20% of people got information from Facebook. 4) The level of attractiveness of the message. The attractiveness of the message that can be seen from the promotional activities of "AK Riau Organic Chicken" includes the attractiveness of the profile photo, the quality of the uploaded photo, the attractiveness of the uploaded photo, the choice of color in the content, the attractiveness of the use of captions, and the use of hashtags.]]>
<![CDATA[The Influence Of Company Value On Share Price In Automotive Companies Listed On The Indonesian Stock Exchange ]]>
<![CDATA[ayu andini]]>;
<![CDATA[Muchriana Muchran]]>;
<![CDATA[Nasrullah, Nasrullah]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
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DOI: 10.55227/ijerfa.v2i3.68
<![CDATA[This study aims to determineThe Influence of Company Value on Share Prices in Automotive Companies Listed on the Indonesian Stock Exchange. In this research, the method used is a quantitative method with classic assumption tests involving normality tests, auto correlation tests and heteroscedasticity tests. This research uses simple regression analysis with hypothesis testing consisting of a partial significant test (t statistical test) and the coefficient of determination (R-Square). The population in this study consisted of 12 companies on the Indonesian Stock Exchange. The research sample selected based on criteria was 12 companies on the Indonesia Stock Exchange for 2020-2022 so that the data used was 36 companies' financial reports. The technique used to collect data in this research is the documentation method using secondary data sources (financial reports) according to the research period. Based on the results of data research using statistical calculations through the Statistical Package for the Social Science (SPSS) version 29 application regarding the influence of company value on share prices in automotive companies listed on the Indonesian Stock Exchange which was discussed in the previous chapter, the author draws the conclusion thatCompany value has a positive and significant influence on share prices in the automotive sector listed on the Indonesia Stock Exchange.]]>
<![CDATA[Accountability And Financial Transparency Of Mosques Based On Sharia Enterprise Theory (Case Study Of Masjid Al-Muhajirin Desa Sidoraharjo) ]]>
<![CDATA[lisdiawati, lisdiawati]]>;
<![CDATA[Muchriana Muchran]]>;
<![CDATA[Saida Said]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
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DOI: 10.55227/ijerfa.v2i3.69
<![CDATA[This research aims to determine the accountability and transparency practices of financial management carried out by the administrators of the Al-Muhajirin Mosque, Sidoraharjo Village, South Sukamaju sub-district, North Luwu district. This research uses a qualitative approach based on interviews, observation and documentation. The data analysis technique used in this research is descriptive qualitative. The results of the research show that in its financial management, the Al-Muhajirin Mosque has done things that reflect responsibility (accountability) and openness (transparency) based on enterprise sharia theory, namely related to the awareness of the Mosque Committee/Manager that their duties are trust and worship of Allah. The management also realizes that reporting the mosque's financial accountability is not only to the community/congregation and donors but also to Allah SWT. Apart from that, mosque funds have been used for worship of Allah and there is nothing to cover up.]]>
<![CDATA[Management And Reporting Of Wakaf Assets Based On Psak Number 112 (Study Case At The Sulsel Ministry Of Religion) ]]>
<![CDATA[Muhammad Ikram]]>;
<![CDATA[Muryani Arsal.]]>;
<![CDATA[Sahrullah, Sahrullah]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
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DOI: 10.55227/ijerfa.v2i3.70
<![CDATA[The aim of this research is to find out how Waqf Assets are managed and reported based on PSAK Number 112 (Case Study at the Ministry of Religion of South Sulawesi). Apart from that, this research also wants to see how accountable waqf management is in the Ministry of Religion of South Sulawesi Province from a sharia enterprise theory perspective. This research is a type of qualitative research with a phenomenological study approach carried out using in-depth interview techniques with predetermined sources. The interview data that has been collected is reduced and then analyzed to draw a final conclusion. In order to maintain the quality of research results, a data validity test was carried out using data source triangulation. The results of the research reveal that the waqf accounting treatment at the South Sulawesi Provincial Ministry of Religion is still carried out simply and refers to the regulations issued by the central Ministry of Religion. The accounting treatment of waqf at the Ministry of Religion of South Sulawesi Province is specifically not in accordance with PSAK 112 which is due to the lack of adjustments in terms of standardization of accounting treatment carried out. Furthermore, from the sharia enterprise theory perspective, waqf management carried out by the Ministry of Religion of South Sulawesi Province has fulfilled the aspects of accountability and transparency as evidenced by the openness of information and the accountability model which is explained very clearly.]]>
<![CDATA[Economic Value Added and Market Value Added Methods and Their Influence in Measuring the Financial Performance of Food and Beverage Companies Listed on the Indonesia Stock Exchange (BEI) ]]>
<![CDATA[Rezki Anggreni]]>;
<![CDATA[Asriani Hasan]]>;
<![CDATA[amir, Amir]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
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DOI: 10.55227/ijerfa.v2i3.71
<![CDATA[This research aims to determine Economic Value Added and Market Value Added and their influence in measuring the financial performance of food and beverage companies listed on the Indonesian Stock Exchange (BEI) in 2020-2022. This research uses quantitative methods, the samples in this research were taken from the Indonesian Stock Exchange (BEI) from 20 Food and Beverage Sector Companies. This research data was obtained using secondary data. The results of the research are from data processed using SPSS 26 statistical calculations. Based on the results of the SPSS 26 output partially, the results of the Economic Value Added research have a significant positive influence on the financial performance of the food and beverage sector listed on the Indonesia Stock Exchange (BEI) and Market Value Added also has an influential effect. Significant Positive Impact on the Financial Performance of the Food and Beverage Sector on the Indonesian Stock Exchange (BEI)]]>
<![CDATA[THE INFLUENCE OF FINANCIAL PERFORMANCE ON STOCK PRICES IN THE PROPERTY SECTOR AVAILABLE ON THE INDONESIAN STOCK EXCHANGE ]]>
<![CDATA[Dela Angreni]]>;
<![CDATA[Muchriana Muchran]]>;
<![CDATA[Muhammad Khaedar Sahib]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
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DOI: 10.55227/ijerfa.v2i3.72
<![CDATA[ The aim of this research is to determine the effect of financial performance on share prices in the property sector listed on the IDX. The population in this research is property sector companies listed on the Indonesia Stock Exchange (BEI), with a sample of 12 companies. This research was conducted using quantitative methods with the variables used in this research being Financial Ratios which are proxied by Current Ratio (CR), Return On Assets (ROA), Price Earning Ratio (PER), and Debt Equity Ratio (DER). The data analysis techniques used in this research are the classical assumption test, multiple linear regression analysis, hypothesis testing with partial tests (t tests) and determination tests with the help of SPSS software. The results of this research show that the Current Ratio (CR) has a positive and significant effect on the share prices of property companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. Which means that the level of a company's ability to fulfill all its short-term obligations has a positive and significant effect on share prices, Return On Assets (ROA) has a positive and significant effect on the share prices of listed property companies (BEI) for the 2018-2022 period. Which means that the return on assets of a company has a positive and significant effect on share prices, the Price Earning Ratio (PER) has a positive and significant effect on the share prices of property companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. Which means PER has increased in share prices. And the Debt Equity Ratio (DER) has no effect on the share prices of property companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. Which means that the level of a company's ability to use owner's capital has no effect on share prices.]]>
<![CDATA[THE INFLUENCE OF LEARNING ACCOUNTING PROFESSIONAL ETHICS, COGNITIVE STYLE, AND LOVE OF MONEY ON ACCOUNTING STUDENTS' PERCEPTIONS ABOUT FRAUD ]]>
<![CDATA[hajrah, Hajrah]]>;
<![CDATA[Rini Sulistiyanti]]>;
<![CDATA[wahyuni, Wahyuni]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
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<![CDATA[This research aims to determine the influence of learning accounting professional ethics, cognitive style, and love of money on accounting students' perceptions of fraud. The type of data used in this research is quantitative data obtained from distributed questionnaires and is related to the problem being studied. Data collection in this research used a questionnaire. Questionnaires were distributed to 69 accounting students Class of 2020 at Muhammadiyah University of Makassar. In this research, the data source used is primary data. The research instrument uses the Likert scale method. The data collected was processed using multiple linear regression analysis methods with the help of SPSS Version 26. The results of this research show that: (1) Learning accounting professional ethics has a positive and significant effect on accounting students' perceptions regarding fraud, (2) Cognitive style has a positive and significant effect on accounting students' perceptions regarding fraud, (3) love of money has a positive and significant effect on accounting students' perceptions regarding fraud.]]>
<![CDATA[Analysis of Village Fund Financial Ratios in Implementing Development Programs in Mata Allo Village, Bontomarannu District, Gowa Regency ]]>
<![CDATA[Nurafni, Nurafni]]>;
<![CDATA[Muchriana Muchran]]>;
<![CDATA[Nasrullah, Nasrullah]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
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DOI: 10.55227/ijerfa.v2i3.74
<![CDATA[This research aims to find out how the financial ratio of village funds is in implementing development programs in Mata Allo village, Bontomarannu sub-district, Gowa district. This research uses descriptive quantitative analysis. By focusing on financial ratios of funds in implementing development programs. The types and sources of data used are primary data and secondary data obtained from observation, documentation and financial reports. The results of this research show that the activity ratio of Mata Allo Village has decreased every year from the 2021 to 2023 fiscal year. Because the activity ratio prioritizes larger village funds in routine operational expenditure, this results in a reduction in the share of capital expenditure so that funds from routine operational expenditure will be earmarked for providing facilities and infrastructure for the local community as village investment. The effectiveness ratio of Mata Allo Village can be categorized using effective criteria. This is shown by the average realization of revenue for 2021-2023 of 99.97%, which means that almost 100% of the targets to be achieved will be achieved. The efficiency ratio of the Mata Allo Village government is categorized as inefficient because the average amount obtained each year is 100 .13% of the achievements obtained indicate that the performance of the village government in managing PAD is inefficient as indicated by the results of the ratio calculation being above 100%. Allo Village Funds can be seen from the financial ratio of village funds which decreases every year.]]>
