International Journal of Business, Economics & Financial Studies
International Journal of Business, Economics & Financial Studies (IJBEFS) is a double-blind peer-reviewed scientific journal published 2 (two) times a year, i.e., May and November. IJBEFS applies theory developed from economics and financial studies to actual phenomena. IJBEFS aims to publish papers covering theoretical and empirical investigation across all economics and financial studies disciplines, including applied microeconomics, behavioral and experimental economics, decision theory, development economics, econometrics, economic history, Islamic economics, economics of education, economics of technology, environmental, resource, and energy economics, financial economic, game theory, health economics, industrial organization, international trade, labor economics, macroeconomics, market design, microeconomic theory, monetary economics, political economy, public economics. Organization theory, organizational behavior, human resource management, strategy, international business, entrepreneurship, tourism, innovation, and critical management studies. Financial markets (e.g., portfolio theory, asset pricing, financial intermediation, investment banking, behavioral finance), financial instruments (e.g., derivatives, futures markets, computational finance, financial engineering, financial econometrics), corporate finance (e.g., corporate governance, investment policy, agency theory, risk management), public finance management, banking systems, financial regulation and policy.
Articles
7 Documents
Search results for
, issue
"Vol. 1 No. 2 (2023): November 2023"
:
7 Documents
clear
<![CDATA[The Effect of Principal Leadership and Educational Personnel Performance on Quality of Education in Tebing Tinggi City, Indonesia ]]>
<![CDATA[Nizar, M. Alang Khairun]]>;
<![CDATA[Mardayanti, Imelda]]>;
<![CDATA[Haratikka, Haya]]>;
<![CDATA[Arfah, Yenni]]>;
<![CDATA[Arseto, Dedy Dwi]]>
<![CDATA[ International Journal of Business, Economics & Financial Studies Vol. 1 No. 2 (2023): November 2023 ]]>
Publisher : <![CDATA[Indonesia Academia Research Society ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.62157/ijbefs.v1i2.19
<![CDATA[Quality of education has now become necessary for improving the quality of life of people throughout the country. Improving the quality of education will be directly proportional to the quality and level of welfare of the community, meaning that education is one way to improve the welfare and life of the community. Therefore, related to the issue of education, it is demanded that the government or the state must be present at the front in realizing the ideals of the state and nation. This study uses quantitative analysis techniques through Multiple Linear Regression. The results showed that the Principal's Leadership and Educational Personnel Performance influenced the Quality Improvement of Graduates at MTs Bustanul'Ulum Guppi Tebing Tinggi City. The simultaneous (overall) effect of the Principal's Leadership and Education Personnel Performance variables on improving the quality of education is 73.00%. The magnitude of the value is strong. Partially, the Principal's Leadership Variables and the Performance of Education Personnel were tested in influencing the Quality Improvement of Graduates at MTs Bustanul'Ulum Guppi Tebing Tinggi City: The results of the Principal's Leadership study affect the Quality Improvement of Graduates by 43 percent and Educational Personnel Performance of 30 percent. Other influences that are not studied or evaluated affect the quality of public services by 27 percent.]]>
<![CDATA[Uncovering the Lack of Public Accountability: An Application of Accounting Standards for Entities in Indonesia ]]>
<![CDATA[Achyarsyah, Padri]]>;
<![CDATA[Nur, Muhammad]]>;
<![CDATA[Indriyanto, Erwin]]>;
<![CDATA[Digdowiseiso, Kumba]]>;
<![CDATA[Haat, Mohd Hassan Che]]>
<![CDATA[ International Journal of Business, Economics & Financial Studies Vol. 1 No. 2 (2023): November 2023 ]]>
Publisher : <![CDATA[Indonesia Academia Research Society ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.62157/ijbefs.v1i2.20
<![CDATA[Financial reports hold significant value for all types of business entities, including national and multinational corporations as well as Micro, Small, and Medium Enterprises (MSMEs). Financial reports serve as a means for the report generator to inform interested parties, including the general public, investors, business proprietors, and tax authorities, of transactions that transpire during a specified period. The Indonesian Accounting Association published Accounting Standards for Entities Without Public Accountability (SAK ETAP) to assist start-up enterprises. Consequently, this study aims to investigate the execution of SAK ETAP. A systematic literature review comprises the following phases: formulation of research questions, localization of studies, selection and evaluation of studies, analysis and synthesis, and dissemination of findings via scientific articles. This study concludes that business entities and organizations examined for the implementation of SAK ETAP encompassed various sectors such as pharmacies, Limited Liability Companies (PT), cooperatives (Village Unit Cooperatives – KUD, Savings and Loans Cooperatives – KSP, Republic of Indonesia Employee Cooperatives – KPRI), Commanditaire Vennootschap – CV, People's Credit Bank (BPR), distro, Trading Business (UD), Village-Owned Enterprise (BumDes), Public Fuel Filling Station (SPBU), and Islamic boarding school.]]>
<![CDATA[Examining the Effect of Brand Image, Price and WoM Communication on Purchase Decisions: A Case Study of Rinnai Gas Stove ]]>
<![CDATA[Purba, Rakhmawati]]>;
<![CDATA[Dewi, Kumala Vera]]>;
<![CDATA[Siregar, Aisyah]]>;
<![CDATA[Damanik, Sri Winda Hardiyanti]]>
<![CDATA[ International Journal of Business, Economics & Financial Studies Vol. 1 No. 2 (2023): November 2023 ]]>
Publisher : <![CDATA[Indonesia Academia Research Society ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.62157/ijbefs.v1i2.21
<![CDATA[The substitution of cooking utensils from kerosene stoves to gas stoves causes housewives to consider various brands of stoves in making their purchasing decisions for their daily cooking needs for their families. This study aims to determine the effect of brand image, price, and word-of-mouth communication on the Rinnai Gas Stove Purchase Decision on Housewives in Dusun VI, Kuta Baru Village. The independent variables of this study consisted of brand image, price and word-of-mouth communication, while the dependent variable was purchasing decisions. This research is a quantitative approach. The primary data was obtained through questionnaire answers from 65 respondents who use the Rinnai gas stove in Hamlet VI, Kuta Baru Village. Data were analyzed using multiple linear regression analysis methods. The results of the analysis show that Brand Image (X1) affects the Purchasing Decision variable (Y), Price (X2) does not affect the Purchasing Decision (Y), word-of-mouth Communication (X3) affects the Purchasing Decision (Y) and Brand Image (X1), Price (X2) and WoM Communication (X3) influence simultaneously (simultaneously) on the Purchase Decision Variable (Y).]]>
<![CDATA[The Effect of Capital Structure, Financial Performance, Firm Growth and Size on Firm Value: Empirical Study on Manufacturing Listed Companies on the Indonesia Stock Exchange ]]>
<![CDATA[Hutauruk, Rapat Piter Sony]]>;
<![CDATA[Zalukhu, Rika Surianto]]>;
<![CDATA[Collyn, Daniel]]>
<![CDATA[ International Journal of Business, Economics & Financial Studies Vol. 1 No. 2 (2023): November 2023 ]]>
Publisher : <![CDATA[Indonesia Academia Research Society ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.62157/ijbefs.v1i2.22
<![CDATA[Today, companies in the industry and the current economic conditions have created tight competition between manufacturing companies. Competition in the manufacturing industry makes every company improve its performance so that its goals can still be achieved. A high company value is the desire of every company owner because a high company value indicates the prosperity of its shareholders is also high. This study analyses the effect of capital structure, financial performance, firm growth, and size on firm value. This type of research was descriptive quantitative. The study was conducted on 181 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019. The research sample was 41 companies. The sampling technique used was purposive. The type of data used is secondary data. Data were analyzed using multiple linear regression analysis methods. The results show that financial performance partially has a positive and significant effect on firm value. Meanwhile, capital structure, firm growth, and firm size partially have a positive and insignificant effect on firm value.]]>
<![CDATA[Factors that Influence the Effectiveness of Accounting Information Systems: A Case Study of Government Agency in North Nias Regency, Indonesia ]]>
<![CDATA[Zalukhu, Rika Surianto]]>;
<![CDATA[Sinurat, Mangasi]]>;
<![CDATA[Collyn, Daniel]]>;
<![CDATA[Hutauruk, Rapat Piter Sony]]>;
<![CDATA[Syahputra, Ari]]>
<![CDATA[ International Journal of Business, Economics & Financial Studies Vol. 1 No. 2 (2023): November 2023 ]]>
Publisher : <![CDATA[Indonesia Academia Research Society ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.62157/ijbefs.v1i2.23
<![CDATA[An Accounting Information System (AIS) is a system that collects, records and processes financial data and non-financial data related to financial transactions to produce information for decision-making. The decision-making process plays an important role in achieving organizational goals. This study aimed to analyze the factors that influence the effectiveness of Accounting Information Systems (AIS) at the government agency in North Nias Regency. The factors tested are user capability, top management support and education and training. The effectiveness of AIS is the study's dependent variable, while user capabilities, top management support and education and training are independent variables. This research was conducted on employees using AIS at the Regional House of Representative Secretariat, Education Office, and Civil Registry Office of North Nias Regency. The research population was 40. The sampling technique used saturation sampling. The type of data used is primary data. Data were obtained by using research questionnaires. Methods of data analysis using multiple linear regression analysis methods. The analysis results show that user capability, top management support, and education and training have a positive and significant effect on the effectiveness of AIS either partially or simultaneously.]]>
<![CDATA[Dynamic Relationship between Exchange Rate of Hang Seng Index and LQ45 Index: Before and During COVID-19 Pandemic ]]>
<![CDATA[Arfah, Yenni]]>;
<![CDATA[Gunawan, Didik]]>;
<![CDATA[Mardayanti, Imelda]]>;
<![CDATA[Haratikka, Haya]]>;
<![CDATA[Anggun, Depina]]>
<![CDATA[ International Journal of Business, Economics & Financial Studies Vol. 1 No. 2 (2023): November 2023 ]]>
Publisher : <![CDATA[Indonesia Academia Research Society ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.62157/ijbefs.v1i2.24
<![CDATA[This study determines the relationship between the exchange rate, the Hang Seng index and the LQ45 index using the Vector Error Correction Model (VECM) method. The data used weekly data for 4 years from 2017 to 2020, comprising 208 time series data. The data used in this study is secondary data based on the official website, namely idx.co.id, www.investing.com, wwww.yahoofinance.co.id, bi.go.id. The results of this study indicate that the exchange rate with the LQ45 index had a positive and significant effect on the LQ45 index before and during the COVID-19 pandemic. The Hang Seng index with the LQ45 index had a negative and significant effect on the LQ45 index before the COVID-19 pandemic. The Hang Seng index with the LQ45 index did not affect the LQ45 index during the COVID-19 pandemic. The exchange rate with the Hang Seng index had a negative and insignificant effect on the Hang Seng index before the COVID-19 pandemic. The exchange rate with the Hang Seng index had a positive and significant effect on the Hang Seng index during the Covid-19 pandemic. These findings can assist investors in being more selective in determining whether to buy, sell or hold their shares. The government can make policies related to the exchange rate and maintain the stability of the rupiah exchange rate against the dollar so that the effects can be anticipated and handled as well as possible.]]>
<![CDATA[Investigating the Effect of Cultural Diversity Management and Employee Engagement on Work Performances: Mediating Role of Cross-Cultural Leadership ]]>
<![CDATA[Marpaung, Sonia Margaretha]]>;
<![CDATA[Nasution, Harmein]]>;
<![CDATA[Siahaan, Elisabeth]]>
<![CDATA[ International Journal of Business, Economics & Financial Studies Vol. 1 No. 2 (2023): November 2023 ]]>
Publisher : <![CDATA[Indonesia Academia Research Society ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.62157/ijbefs.v1i2.25
<![CDATA[Sampoerna Academy Medan is one of the international schools that contributes to the number of foreign workers (expatriates). Cultural diversity at Sampoerna Academy Medan becomes an opportunity and challenge for this organization to achieve optimal employee performance. This study has identified and classified three large categories, namely a mismatch in cultural diversity management leading to a high level of staff and leader turnover, employee disengagement in optimizing their performance, and the phenomenon of self-adjustment to changes in leaders in three consecutive years. This study uses the transformational leadership theory, cross-cultural leadership styles, cultural diversity management, and employee engagement concepts. This study applies triangulation through in-depth interviews, observation, and with employees at Sampoerna Academy Medan. By using qualitative methods and involving 12 respondents consisting of one local manager, one Filipino manager, one Indian manager, two local staff, two Indian staff, 2 Philippine staff, 1 Malaysian staff, 1 Chinese staff, and 1 England staff. The study found several short-term and long-term recommendations that can support performance optimization at Sampoerna Academy Medan, Indonesia.]]>
