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Contact Name
Amin Harahap
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aminharahap19@gmail.com
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+6285257133690
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Jl. Sempurna Perum. AA Residence Blok B. No. 8 Aek Tapa. Sumatera Utara 21421, Indonesia
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INDONESIA
International Journal of Economic Research and Financial Accounting
ISSN : -     EISSN : 29641977     DOI : https://doi.org/10.55227/ijerfa.v2i1
Core Subject : Economy,
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
Articles 315 Documents
The Influence Of Financial Literacy On The Effectiveness Of Village Fund Management In Tompobulu District, Gowa Regency Vira Prithy Fani; Nasrullah, Nasrullah; Abd. Khaliq
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.v2i3.75

Abstract

This research is a type of quantitative research with the aim of determining the influence of financial literacy on the effectiveness of village fund management in Tompobulu District, Gowa Regency. The type of data used is quantitative analysis with data collection through observation and questionnaires using data collection techniques: validity and reliability tests, classical assumption tests and simple regression analysis. The research results that can be written show that financial literacy for the t count of 6,489 is greater than the t table of 1,691 (6,489 > 1,691) has a significant effect on the effectiveness of village fund management. Based on the results of research conducted at the data collection, data management and data analysis stages regarding the influence of financial literacy on the effectiveness of village fund management in Tompobulu District, Gowa Regency, it can be concluded that financial literacy has a positive and significant effect on the effectiveness of village fund management in Tompobulu District, Gowa Regency.
The Influence Of Motivation And Work Skills On Work Productivity Of Yakes Telkom Makassar Employees Nurfasila, Nurfasila; Muh Nur R; Andi Risfan Rizaldi
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.v2i3.76

Abstract

This research aims to determine the influence of motivation and work skills on the work productivity of Yakes Telkom Makassar employees. This research was conducted using a quantitative approach and data collection techniques through questionnaires. This research uses a non-probability sample, namely a saturated sample, where the entire population is sampled, namely 32 respondents at Yakes Telkom Makassar. The analysis technique used in this research is an interactive model with respondents, where the interpreted data is then regulated using data analysis techniques with SPSS version 25. The results of this research show that the Motivation variable (X1) has a significant influence on employee work productivity (Y). work skills (X2) do not have a significant influence on employee work productivity (Y).
FACTORS AFFECTING CAPITAL STRUCTURE IN FOOD AND COMPANIES BEVERAGES LISTED ON THE EXCHANGE INDONESIAN SECURITIES (IDX) Putri Handayani Bachtiar; Muchriana Muchran; Muhammad Khaedar Sahib
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.v2i3.77

Abstract

       The aim of this research is to determine the factors that influence the capital structure of food and beverage companies listed on the Indonesia Stock Exchange (BEI). The population in this study is listed food and beverage companies listed on the Indonesia Stock Exchange (BEI), with a sample of 24 companies. This research was conducted using quantitative methods with the variables used in this research being Profitability, Liquidity, Company Size and Company Growth. The data analysis techniques used in this research are the classical assumption test, multiple linear regression analysis, hypothesis testing with partial tests (t tests), simultaneous F tests, and determination tests with the help of SPSS software. The results of this research show that Profitability has a negative and significant effect on the capital structure of food and beverage companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. Liquidity has a negative and significant effect on the capital structure of food and beverage companies listed on the Stock Exchange Indonesia (BEI) for the 2020-2022 period, Company size has a negative and significant effect on the capital structure of food and beverage companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period, Company Growth has no effect on the capital structure of food and beverage companies listed listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period
THE INFLUENCE OF FINANCIAL LITERACY ON STUDENT BEHAVIOR IN MANAGING FINANCIAL KIP-KULIAH SCHOLARSHIP FUNDS Irpan, Irpan; Nasrullah, Nasrullah; Abdul Khaliq
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.v2i3.78

Abstract

This study aims to examine the effect of financial literacy on student behavior in managing financial smart Indonesian card scholarship funds (Kip-Kuliah), this study uses quantitative methods, the sample in this study was taken from students receiving smart Indonesian card scholarships (Kip-Kuliah) semester 3, 5, and 7 in the Management study program of the Faculty of Economics and Business, Unismuh Makassar. This research data was obtained from a questionnaire (primary data). The results of research from data processed using SPSS statistical calculations, based on the results of SPSS output partially, the results showed that financial literacy variables have an influence on student behavior in managing the finances of the Smart Indonesia Card scholarship fund (Kip-Kuliah)
Analysis of the Implementation of Islamic Boarding School Accounting in Preparing and Presenting Financial Reports at Tarbiyah Takalar Islamic Boarding School Middle School Nur Fadillah Safitri; Muryani Arsal; Mira, Mira
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.v2i3.79

Abstract

The aim of this research is a descriptive qualitative type of research with the aim of finding out the analysis of the implementation of Islamic boarding school accounting in the preparation and presentation of financial reports at the Tarbiyah Takalar Islamic Boarding School Middle School. This sample was taken from Tarbiyah Takalar Islamic Boarding School Middle School. The type of data used in this research is descriptive qualitative data obtained from interviews related to the problem under study. Data collection was carried out by interviews, observation and documentation. In this research, the data sources used in data collection include primary data and secondary data. The research instrument used in this research uses narrative methods, data reduction, data presentation and drawing conclusions. Based on the results of data research using interviews regarding the analysis of the implementation of Islamic boarding school accounting in the preparation and presentation of financial reports at Tarbiyah Takalar Islamic Boarding School Middle School which has been discussed in the previous chapter, the author draws an important conclusion, namely that the financial reports of Tarbiyah Takalar Islamic Boarding School Middle School are not in accordance with Islamic boarding school accounting guidelines. have not identified the assets, liabilities and net assets owned by the Islamic boarding school and the preparation and presentation of the financial reports of the Tarbiyah Takalar Islamic Boarding School are not in accordance with ISAK 35.
The Influence of Hard Skills and Career Development on Employee Performance Achievement at the Makassar City Transportation Service Risfayanti Rustam; Moh Aris Pasigai; Zalkha Soraya
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.v2i3.80

Abstract

To determine the influence of the Hard Skills and Career Development Towards Employee Performance Achievement At the Makassar City Transportation Department. To analyze this research, the method used is quantitative descriptive with the number of samples taken as many as 89 respondents from the total population as many as 787 people at the Makassar City Transportation Service Using the Slovin formula. The data analysis technique using multiple linear regression and data collection techniques are carried out through observation, questionnaires and documentation. The research results show that the influence of Hard Skills and Career Development on the performance of Makassar City Transportation Service employees positive and significant effect on the performance of Makassar City Transportation Service employees.
The Effect of Financial Literacy and Financial Management on SME Business Performance in Gowa Regency Nurul Ilmi; Abdul Muttalib; A. Tenri Syahriani
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.v2i3.81

Abstract

The purpose of this study is a type of quantitative research with the aim of determining the effect of financial literacy and financial management on the business performance of SMEs in Gowa Regency. This sample was taken as many as 51 respondents from the number of SMEs without limiting those registered in Disperindag Gowa. The type of data used in this study is quantitative data obtained from questionnaires distributed to SMEs and related to the problem under study. Data collection is carried out by observation and distribution of questionnaires. In this study, the data source used in data collection is primary data. The research instrument used in this study used the Likert scale. Based on the results of data research using the Statistical Package for the Social Science (SPSS) version 29 regarding the influence of financial literacy and financial management on SME business performance in Gowa Regency which has been discussed from the previous chapter, the author draws an important conclusion, namely financial literacy and financial management have a positive and significant effect on SME business performance.
The Effect Of Occupational Safety And Health (K3) On The Productivity Of Rubber Tapping Workers At PT. London Sumatra (Lonsum) Indonesia Tbk. Balombessie Bulukumba Regency Aslinda Anwar; Dg. Maklassa; Nurinaya, Nurinaya
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.v2i3.82

Abstract

The aim of this research is to find out whether the implementation of the occupational safety and health (K3) program has an effect on increasing the productivity of rubber tapping workers at PT. Lonsum Indonesia Tbk. Balombessie, Bulukumba Regency. The type of research used is quantitative, namely a research method that uses numerical data with a sample size of 52 respondents and uses data analysis techniques: validity and reliability tests, classical assumption tests, simple regression analysis. Based on the results of research conducted at the data collection, data management and data analysis stages regarding the influence of occupational safety and health (K3) on the productivity of rubber tapping workers at PT. London Sumatra (Lonsum) Indonesia Tbk. Balombessie, Bulukumba Regency, it can be concluded that the implementation of the occupational safety and health program has a positive and significant effect on the productivity of rubber tapping workers at PT. London Sumatra (Lonsum) Indonesia Tbk. Balombessie, Bulukumba Regency.
Analysis of Work Motivation in Improving Employee Performance at the Makassar City Transportation Service Andi Rahmawati Datu; Moh. Aris Pasigai; Zalkha Soraya
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.v2i3.83

Abstract

This research aims to determine the analysis of work motivation in improving employee performance at the Makassar City Transportation Service. The type of research used is interpretive qualitative research. This research was carried out at the Makassar City Transportation Service using 3 informants. The data collection techniques used in this research are observation, interviews and documentation. The research results show that work motivation plays an important role in improving employee performance, this is mainly related to fulfilling the need for a sense of security and providing rewards for employee performance achievements.
The Influence of Work Discipline on Employee Performance at the Makassar City Tourism Office Hasriani Ramadani; Samsul Rizal; Sri Andayaningsih
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.v2i3.84

Abstract

The purpose of this research is a type of quantitative research with the aim of finding out the effect of work discipline on employee performance at the Makassar City Tourism Office. This sample was taken from the Makassar City Tourism Office. 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 techniques were carried out using questionnaires, observation and documentation. In this research, the data sources used in data collection include primary data and secondary data. The research instrument used in this research used the Likert scale method. Based on the results of data research using statistical calculations through the Statistical for the Social Science (SPSS) version 20 application regarding the influence of work discipline on employee performance at the Makassar City Tourism Office which was discussed in the previous chapter, the author draws an important conclusion, namely that work discipline has a positive effect and significant in increasing employee performance at the Makassar City Tourism Office as evidenced by the work discipline regression coefficient (X) of 0.490 and the calculated t value of 3.051 > t table 0.679 with a significance value of 0.004 < 0.05.

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