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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 JOB STRESS ON TEACHER PERFORMANCE AT STATE 2 NUNUKAN HIGH SCHOOL NUNUKAN DISTRICT, NORTH KALIMANTAN PROVINCE Khusnul Fatimah; Dg. Maklassa; Andi Risfan Rizaldi
International Journal of Economic Research and Financial Accounting Vol 2 No 3 (2024): IJERFA APRIL 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.105

Abstract

This research aims to determine the effect of work stress on teacher performance at Nunukan 2 State High School, Nunukan Regency, North Kalimantan Province. The population in this study was all civil servant teachers and honorary teachers at State High School 2 Nunukan totaling 32 people. The type of research used is descriptive quantitative, the data sources used are primary and secondary data where the primary data comes from observations and questionnaires. Meanwhile, secondary data is obtained from documentation. The data analysis technique used is Simple Regression Analysis using statistical calculations via the Statistical Package for the Social Science (SPSS) version 27 application.The results of the research show that Job Stress (X) has a positive and significant influence on Teacher Performance (Y) seen from the results of the tcount > ttable (6.332 > 1,694) and the significant value = 0.00 < 0.05.
The Influence Of Financial Literacy Levels On Financial Management Among Housewives In Balangdatu, Tanakeke Islands District, Takalar Regency Nurlia, Nurlia; Nasrullah, Nasrullah; Abd. Khaliq
International Journal of Economic Research and Financial Accounting Vol 2 No 3 (2024): IJERFA APRIL 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.106

Abstract

This research aims to determine the influence of the level of financial literacy on financial management among housewives. The method used in this research is quantitative. This research used 108 respondents with data collection techniques using the Solvin technique. The independent variable in this research is financial literacy, while the dependent variable is financial management. The data collection technique uses a questionnaire (Likert scale). The data analysis technique used is simple linear regression analysis. To strengthen the questionnaire data, validity and reliability tests were carried out. The normality test, heteroscedasticity test, and auto correlation test are used to provide certainty that the data held is unusual. Hypothesis testing in this research uses the t-test (partial) and the coefficient of determination (R). The results of this research show that financial literacy has a positive and significant influence on financial management among housewives in Balangdatu, Tanakeke Islands District, Takalar Regency.
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON COMPANY VALUE IS MODERATE BY COMPANY TRANSPARENCY Ismail Badollahi; Wahyuni , Wahyuni; Marya Ulfa
International Journal of Economic Research and Financial Accounting Vol 2 No 3 (2024): IJERFA APRIL 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.107

Abstract

The aim of this study is to determine the influence of corporate social responsibility disclosure on corporate value, with corporate transparency as a moderating variable. This research is quantitative in nature, employing a descriptive approach. The population of this study comprises all manufacturing companies listed on the Indonesia Stock Exchange during the period 2018-2022, with a sample size of 240 financial data from various companies. The data source utilized is secondary data obtained from official documents on the Indonesia Stock Exchange website. The data analysis model employed is moderated regression analysis (MRA), processed using the statistical software SPSS. The research findings indicate that (1) corporate social responsibility disclosure has a positive and significant impact on corporate value in manufacturing companies listed on the Indonesia Stock Exchange, and (2) corporate social responsibility disclosure has a positive and significant impact on corporate value through transparency as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange.
Analysis of the Springate Method in Predicting Financial Distress in Banking Companies Listed on the Indonesia Stock Exchange for the 2020-2022 Period Nurul Mifta Khairiyah; Wahyuni, Wahyuni; Indriana, Indriana
International Journal of Economic Research and Financial Accounting Vol 2 No 3 (2024): IJERFA APRIL 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.108

Abstract

This research aims to analyze the Springate method in predicting financial distress in banking companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The research method used in this research is the Springate model using the Springate financial ratio calculation method, data is processed using Microsoft Excel computer tools. The type of data used in this research is quantitative analysis. The population used in this research was 45 companies. This sample was taken from the Indonesian Stock Exchange (BEI) which was determined using a purposive sampling technique, totaling 26 companies. In this research , the data source used is secondary data in the form of banking company annual financial report data for the 2020-2022 period. The results of S-Score analysis research carried out on banking companies listed on the Indonesia Stock Exchange for the 2020-2022 period show that 24 banking companies are in a position experiencing financial distress due to a value of less than 0,862 (S < 0,862), and 2 other companies is in the predicted healthy category because the value is more than 0.862 (S > 0,862). This means that the company is experiencing serious financial difficulties, which could lead to bankruptcy if this situation is not resolved immediately. In the context of financial distress analysis, an S-Score value of less than 0,862 indicates that a company is illiquid and unable to fulfill its financial obligations appropriately.
ANALYSIS OF FINANCIAL STATEMENTS TO ASSESS FINANCIAL PERFORMANCE AT PT. PEGADAIAN (Persero) BULUKUMBA BRANCH Nurfadillah, Nurfadillah; Nasrullah , Nasrullah; Sahrullah, Sahrullah
International Journal of Economic Research and Financial Accounting Vol 2 No 3 (2024): IJERFA APRIL 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.109

Abstract

This research is descriptive quantitative research with the aim of knowing the financial performance of PT. Pegadaian (Persero) Bulukumba Branch for the 2020-2022 period using liquidity, solvency, profitability and activity ratios. This sample was taken from PT. Pegadaian (Persero) Bulukumba Branch in the form of financial reports for the period 2020 to 2022. The data collection method was carried out using observation and documentation techniques. The research results seen from the liquidity ratio show that the Company's financial performance is in good condition because the Company is able to pay its current obligations on time. Judging from the solvency ratio, the company's financial performance is in poor condition due to the large amount of debt used compared to the current assets owned. Judging from the profitability ratio, the company's financial performance is in poor condition, this is because although it has increased every year, it is still below industry standards. Judging from the activity ratio, the company's financial performance is in poor condition, this is because the increase in income is smaller than the increase in total assets.
Analysis Of Work Motivation In Increasing Employee Productivity At PT PLN (Persero) ULTG Panakkukang Mawarni, Mawarni; Agus Salim HR; Andi Arifwangsa Adiningrat
International Journal of Economic Research and Financial Accounting Vol 2 No 3 (2024): IJERFA APRIL 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.110

Abstract

This study aims to analyze work motivation in increasing employee productivity at PT PLN (Persero) ULTG Panakkukang. This type of research is qualitative with data collection techniques used through observation and interviews. The object of this research is the manager and employees of PT PLN (Persero) ULTG Panakkukang, totaling 5 informants. The results of the research that can be written show that employees of PT PLN (Persero) ULTG Panakkukang are less motivated at work which has an impact on employee work productivity. This can be seen from the lack of encouragement in the form of incentives such as awards given by the company, employees feel the work given and the awards received are not balanced. The condition of the work environment that makes the lack of comfort of employees at work, because of the interaction between employees who are less harmonious and good communication so that employees are busy with their respective activities such as playing cellphones. Physical needs such as office facilities that still need attention such as office chairs and tables that have not been updated, office ac that has not been repaired, and this has an impact on the level of employee work motivation.
ANALYSIS OF THE WORK ENVIRONMENT IN IMPROVING EMPLOYEE PERFORMANCE PT PLN (PERSERO) ULTG PANAKKUKANG Justina, Justina; Agus Salim; Nurinaya, Nurinaya
International Journal of Economic Research and Financial Accounting Vol 2 No 3 (2024): IJERFA APRIL 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.111

Abstract

This study aims to determine the exact analysis of the work environment in improving the performance of employees of PT PLN (Persero) ULTG Panakkukang. This type of research is qualitative. The type of data used is descriptive qualitative with data collection through observation and interviews. The object of this research is the manager and employees of PT PLN (Persero) ULTG Panakkukang, totaling five people. The results of the research that can be written show that the non-physical work environment at PT PLN (Persero) ULTG Panakkukang is inadequate It is said to be inadequate because communication between coworkers is less harmonious. The factor for the lack of communication at PT PLN (Persero) ULTG Panakkukang is the fatigue factor or work pressure factor. The physical work environment at PT PLN (Persero) ULTG Panakkukang is not ideal as there are still some office facilities that have not been fulfilled and this affects the work environment of employees and will have an impact on the survival of the company
Analysis Of Work Discipline In Improving Employee Performance At The General Administration Bureau, Finance And Resources Of Makassar Muhammadiyah University Reski Dwi Damayanti; Syarifuddin Sulaeman; Nurinaya, Nurinaya
International Journal of Economic Research and Financial Accounting Vol 2 No 3 (2024): IJERFA APRIL 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.112

Abstract

This research is a type of qualitative research with the aim of finding out how work discipline improves employee performance at the General Administration, Finance and Resources Bureau of Muhammadiyah University of Makassar. The type of data used is descriptive qualitative with data collection through observation and interviews. Research results that can be written show that a high level of discipline influences better performance, higher productivity and more consistent target achievement. Factors such as punctual attendance and completing tasks according to schedule are important indicators of the level of work discipline. On the other hand, lack of discipline can result in decreased performance and instability in achieving targets.
THE INFLUENCE OF BRAND IMAGE AND CONSUMER TRUST ON THE DECISION TO PURCHASE THE ORIGINOTE SKINCARE PRODUCTS ON MANAGEMENT STUDENTS, FACULTY OF ECONOMICS AND BUSINESS, MUHAMMADIYAH MAKASSAR UNIVERSITY Aisyah Nur Afni A; Aulia , Aulia; Andi Nur Achsanuddin
International Journal of Economic Research and Financial Accounting Vol 2 No 3 (2024): IJERFA APRIL 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.113

Abstract

The purpose of this study is to determine the influence of brand image and consumer trust on the purchase decision of the origionte skincare products in students majoring in Management, Faculty of Economics and Business, University of Muhammadiah Makassar. The type of data used in this study is quantitative data obtained from questionnaires that are shared and relate to the problem under study. Data collection was carried out by observation and distribution of questionnaires and processed through the Statistical Package for the Social Science (SPSS) version 29 application. The results of this study are brand image (X1) has a positive and significant effect on purchasing decisions (Y) with a value of (4.005 >1.966) and a significant value of <.001 which is smaller than the standard value of 0.05. While consumer confidence (X2) has a positive and significant effect on purchasing decisions (Y) with a value of (4.756 >1.966) and a significant value of <.001 which is smaller than the standard value of 0.05.
The Effect of Village Fund Allocation on the Development and Welfare of Village Communities in Penanae Village, Raba District, Bima City Ananda Salsa Nurillah; Rustan, Rustan; Faidul Adziem
International Journal of Economic Research and Financial Accounting Vol 2 No 3 (2024): IJERFA APRIL 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.114

Abstract

This research is a type of quantitative research with the aim of finding out the effect of village fund allocation on the development and welfare of village communities in Penanae Village, Raba District, Bima City. This sample was taken from Penanae Village, Raba District, Bima City. The type of data used in this research is quantitative data obtained from questionnaires distributed and related to the problem being studied. Data collection was carried out by observation and distribution of questionnaires. In this research, the data sources used in data collection include secondary data. 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 village fund allocation on the development and welfare of the Bima community which was discussed in the previous chapter, the author draws important conclusions, namely (1) there is an influence village fund allocation on village development, (2) there is a significant influence between village fund allocation on community welfare, (3) there is a significant influence between village fund allocation and village development and community welfare. Suggestions for the government to be more able to embrace the community in village development to improve the welfare of the community.

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