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
Articles
315 Documents
<![CDATA[Application of the Ijarah Agreement in Al-Badar Syariah Hotel Room Rental in Makassar ]]>
<![CDATA[Risna Aulia]]>;
<![CDATA[Muryani Arsal]]>;
<![CDATA[Muhammad Khaedar Sahib]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 3 (2024): IJERFA APRIL 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55227/ijerfa.v2i3.95
<![CDATA[The aim of this research is a qualitative type of research with the aim of knowing the application and implementation of the ijarah (rental) contract at Al-Badar Hotel Syariah Makassar. The Ijarah contract is a rental contract entered into by both parties to the agreement between the mu'ajir (the person who rents) and the musta'jir (the person who rents) both parties benefit from the replacement of the rent. And also this research aims to determine the compatibility of the ijarah (lease) agreement with the DSN-MUI Fatwa regarding Ijarah. The method used in collecting data was obtained from interviews and documentation. The data sources used are primary data and secondary data. This type of research includes field research. The results of the research obtained are that the implementation of the ijarah contract for renting rooms at the Al-Badar Syariah Makassar hotel is carried out based on an agreement between both parties, namely between the hotel (receptionist) and the room renter by paying the rent to the hotel according to the price agreed upon by both parties. both parties. And the suitability of the ijarah agreement for renting Al-Badar Syariah Makassar hotel rooms is in accordance with the DSN-MUI Fatwa regarding ijarah with the fulfillment of the pillars and conditions of ijarah.]]>
<![CDATA[The Influence of Lifestyle, Consumptive Behavior and Brand Awareness on Used Clothing Purchase Decisions ]]>
<![CDATA[Arsih Amalia Chandra Permata]]>;
<![CDATA[Sudarmiatin, Sudarmiatin]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 3 (2024): IJERFA APRIL 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55227/ijerfa.v2i3.96
<![CDATA[In the current era of globalization where the development of information between parts of the world is increasingly easily accessed through various media, whether through social media or online magazine media. Make it easier for everyone to access various kinds of existing information. Where the information presented is varied. Starting from food, lifestyle and so on. This incident emerged as a result of the development of popular culture in society, which was born from the will of the media (Adji & Clarretta, 2022). One of the impacts arising from popular culture is the emergence of the thrifting phenomenon among society. This research will discuss the influence of lifestyle, consumer behavior and brand awareness on purchasing behavior for thrifting goods. This research uses literature study techniques by applying the SLR (Systematic Literature Review) method or literature review method. The research results show that: 1) Lifestyle is proven to greatly influence the factors that determine whether or not to buy used clothes. 2) It has been proven that consumer behavior significantly influences the variables that influence the choice to buy used clothing. 3) It has been proven that brand awareness significantly influences the factors influencing the choice to buy used clothing. Lifestyle variables are proven to have a significant effect on variables Second-hand clothing purchase decisions. It is proven that the choice of buying used clothes is significantly influenced by variables Consumptive behavior, as well as the variable choice of buying used clothes are significantly influenced by Brand awareness variables based on several studies conducted]]>
<![CDATA[THE INFLUENCE OF INTERNAL CONTROL ON THE POSITIVE QUALITY ON THE POSITIVE IMAGE OF REGIONAL PUBLIC DRINKING WATER COMPANY (PERUMDA) TIRTA JENEBERANG IN GOWA REGENCY. ]]>
<![CDATA[Fitriani, Fitriani]]>;
<![CDATA[Sitti Nurbaya]]>;
<![CDATA[Dg. Maklassa]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 3 (2024): IJERFA APRIL 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55227/ijerfa.v2i3.97
<![CDATA[This research is a quantitative study aimed at determining the influence of internal control and service quality on the positive image of the regional public drinking water company Tirta Jeneberang in Gowa Regency. The sample was taken from the PERUMDA Office in Gowa Regency. The type of data used in this research is quantitative data obtained from questionnaires distributed and related to the researched problem. Data collection was conducted through observation and questionnaire distribution. In this study, the data sources used in data collection included primary data and secondary data. The research instrument used in this study employed the Likert scale method. The research results show that through statistical calculations using the Statistical Package for the Social Science (SPSS) version 27 regarding the influence of internal control and service quality on the positive image of PDAM customers, as discussed in the previous chapters, the author draws the important conclusion that internal control and service quality have a positive and significant influence on the positive image of the company. Internal control and service quality must be maintained and improved because it can be seen from the research results that the existing internal control and service quality are already sufficiently stable and efficient in providing a positive image for the company.]]>
<![CDATA[The Influence of Competence and Organizational Culture on Employee Performance at the Regional Financial Management Board of Enrekang Regency ]]>
<![CDATA[Muh Ikhzan]]>;
<![CDATA[Muhammad Yusuf]]>;
<![CDATA[Andi Arifwangsan Adiningrat]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 3 (2024): IJERFA APRIL 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55227/ijerfa.v2i3.98
<![CDATA[The aim of this research is a type of quantitative research with the aim of determining the influence of Competency and Organizational Culture on Employee Performance at the Regional Financial Management Agency of Enrekang Regency. Samples taken from the Regional Financial Management Agency of Enrekang Regency. The type of research used in this research is quantitative data obtained from distributed questionnaires and is related to the problem being studied. Data collection by observation and distribution of questionnaires. In this research, the data sources used in data collection include primary 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 Package For The Social Science (SPSS) version 27 application regarding the influence of Organizational Commodity and Culture on Employee Performance at the Enrekang Regency Regional Financial Management Agency which was discussed in the previous chapter, the author draws important conclusions, namely Competence has a positive and significant effect on employee performance. This is shown by the results of a significant value below 0.05, namely 0.005. And Organizational Culture has a positive and significant effect on Employee Performance. This is shown by the results of a significant value below 0.05, namely 0.012.]]>
<![CDATA[The Influence of Work Discipline on Employee Performance at the Takalar Regency PDAM Office ]]>
<![CDATA[Muh Fahmi Fatha]]>;
<![CDATA[Zalkha Soraya]]>;
<![CDATA[Ruliaty, Ruliaty]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 3 (2024): IJERFA APRIL 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This research is a type of quantitative research with the aim of finding out the effect of work discipline on employee performance at the Takalar Regency PDAM Office with a population of 45 employees and a sample of 45 employees. This sample was taken from the Takalar Regency PDAM Office. The type of data used in this research is quantitative data obtained from distributed questionnaires and is related to the problem being studied. 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 applicationsStatistical Package For the Social Science (SPSS) version 29 regarding the influence of work discipline on employee performance at the Takalar Regency PDAM Office which was discussed in the previous chapter, the author draws an important conclusion, namely that work discipline has a positive and significant effect on employee performance with an influence of as much as93.2% while 6.8% was influenced by other variables not examined in this study.Existing work discipline must be maintained because it can be seen from the research results that existing work discipline is very strong.]]>
<![CDATA[THE INFLUENCE OF EXPERIENCE AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE AT PT. TELKOM WITEL MAKASSAR ]]>
<![CDATA[Aswati, Aswati]]>;
<![CDATA[Sri Andayaningsih]]>;
<![CDATA[Firman Syah]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 3 (2024): IJERFA APRIL 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55227/ijerfa.v2i3.100
<![CDATA[This research aims to analyze the influence of work experience and motivation on employee performance at PT. Telkom Witel Makassar. The population in this study was 37 permanent employees at PT. Telkom Witel Makassar. And this research uses a saturated sample, the entire population is sampled. This research data was obtained from a questionnaire (primary data). The research results from data processed using SPSS Version 25 statistical calculations, based on partial SPSS output results, research results show that partially the variables of work experience and work motivation have an influence on employee performance. Other results found that the variables work experience and work motivation had a significant effect on employee performance with a significant value for work experience of 0.001 < 0.05 and a significant value for work motivation of 0.000 < 0.05. Work experience and work motivation have a positive and significant effect on employee performance. Therefore, the two independent variables, namely work experience and work motivation, need to be maintained and maximized so that employee performance can be further improved.]]>
<![CDATA[Public Relations Strategy of the National Family Planning Coordinating Board (BKKBN) in Socializing the Family Planning (KB) Program in Kec. Tarowang, Jeneponto Regency ]]>
<![CDATA[Muh Fahmi Jamaluddin]]>;
<![CDATA[Akhmad, Akhmad]]>;
<![CDATA[Andi Risfan Rizaldi]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 3 (2024): IJERFA APRIL 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55227/ijerfa.v2i3.101
<![CDATA[The purpose of this study was to determine BKKBN in Socializing Family Planning (KB) Programs in Tarowang District, Jeneponto Regency. This type of research is qualitative. The type of data used in this study is qualitative data obtained from interviews with several informants. Data collection is done by observation, interviews 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 is interview guidelines. Based on the results of the research that has been conducted, the conclusion of this study is to explain that the strategy of the national family planning coordinating board (BKKBN) in socializing family planning (KB) programs in Tarowang District, Jeneponto Regency consists of several stages. First, BKKBN conducts audience analysis by understanding the characteristics and needs of local communities through surveys and data collection. Furthermore, BKKBN chooses the right communication method, composes messages clearly and according to the needs of the audience, and chooses diverse and appropriate communication strategies. The use of outdoor media such as banners and stickers is carried out in BKKBN's efforts to convey messages about family planning to the community effectively.]]>
<![CDATA[The Influence Of Service Quality On Community Satisfaction At The Religious Affairs Office Of East Banggae District, Majene District ]]>
<![CDATA[Hurul Aini Dzulqaidah]]>;
<![CDATA[Zalkha Soraya]]>;
<![CDATA[Muahmmad Akib]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 3 (2024): IJERFA APRIL 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55227/ijerfa.v2i3.102
<![CDATA[This research aims to determine the effect of service quality on community satisfaction at the Religious Affairs Office (KUA) East Banggae District, Majene Regency. This study uses a quantitative approach. The subjects of this research were people who had interests in the East Banggae District Religious Affairs Office and a sample of 88 people was taken. The data collection method uses a questionnaire. The data analysis technique used is Simple Regression Analysis using statistical calculations via the Statistical Package for the Social Science (SPSS) application. The research results show that Service Quality (X) has a positive and significant effect on community satisfaction (Y), seen from the results of the calculated t value > t table (8.760 > 1.662) and the significant value (0,01 < 0.05).]]>
<![CDATA[THE INFLUENCE OF JOB PLACEMENT SUITABILITY ON EMPLOYEE ACHIEVEMENT (CASE STUDY AT THE OFFICE OF THE MINISTRY OF RELIGION) SINJAI DISTRICT ]]>
<![CDATA[Andi Agung Arty]]>;
<![CDATA[Andi Rustam]]>;
<![CDATA[Muhammad Akib]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 3 (2024): IJERFA APRIL 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55227/ijerfa.v2i3.103
<![CDATA[This research is a type of quantitative research with the aim of determining the effect of suitability of job placement on employee work performance (case study in the Sinjai Regency Ministry of Religion Office) with a population of 53 employees and a sample of 53 employees. The type of data used in this research is quantitative data obtained from distributed questionnaires and is related to the problem being studied. 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 applicationsStatistical Package For the Social Science (SPSS) version 23 regarding the Effect of Suitability of Job Placement on Employee Work Performance (Case Study in a Case at the Office of the Ministry of Religion, Sinjai Regency) which was discussed in the previous chapter, the author draws an important conclusion, namely that, in particular, suitability of job placement has a significant positive effect on work performance. employee(Case Study at the Sinjai Regency Ministry of Religion Office). This is shown from the calculation results, namely the regression coefficient value is 0.533 and the significant value is below 0.05, namely 0.000.]]>
<![CDATA[Financial Performance Analysis Using EVA and FVA Methods at PT. Gowa Makassar Tourism Development TBK Period 2017-2022 ]]>
<![CDATA[Mutya Khaerunnisa]]>;
<![CDATA[Asri Jaya]]>;
<![CDATA[Nurlina, Nurlina]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 3 (2024): IJERFA APRIL 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55227/ijerfa.v2i3.104
<![CDATA[This research aims to determine the financial performance of PT. Gowa Makassar Tourism Development Tbk. The 2017-2022 period is measured using the Economic Value Added (EVA) and Financial Value Added (FVA) methods. The population in the research is all financial report data of PT. Gowa Makassar Tourism Development Tbk. while the sample in this research is the financial position report and profit and loss report for the 2017-2022 period. The data collection technique used is documentation technique. The data collected was analyzed using Economic Value Added (EVA) and Financial Value Added (FVA) calculations. The results in this study indicate that the financial performance of PT. Gowa Makassar Tourism Development Tbk. The 2017-2022 period measured using the Economic Value Added (EVA) method obtained positive results, meaning that PT. Gowa Makassar Tourism Development is able to create added economic value. Financial performance of PT. Gowa Makassar Tourism Development Tbk. The 2017-2022 period was measured using the Financial Value Added (FVA) method to obtain positive results. This means PT. Gowa Makassar Tourism Development is able to create added financial value, and it is said that PT. Gowa Makassar Tourism Development has good performance .]]>
