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Advances in Economics & Financial Studies
Published by Yayasan Pendidikan Bukhari Dwi Muslim
ISSN : -     EISSN : 29857562     DOI : https://doi.org/10.60079/aefs
Core Subject : Economy,
Economics, Econometrics & Finance
Founded in 2023, Advances in Economics & Financial Studies publishes original research that promises to advance our understanding of Economics & Financial Studies over diverse topics and research methods. This Journal welcomes research of significance across a wide range of primary and applied research methods, including analytical, archival, experimental, survey and case study. The journal encourages articles of current interest to scholars with high practical relevance for organizations or the larger society. We encourage our researchers to look for new solutions to or new ways of thinking about practices and problems and invite well-founded critical perspectives. We provide a forum for communicating impactful research between professionals and academics in Economics & Financial Studies research and practice with discusses and proposes solutions and impact the field. Advances in Economics & Financial Studies addresses a broad range of issues within the fields of finance and economics. Research involving financial institutions, financial policy, control issues for firms, central bank policy, risk and uncertainty, and the economics and financial dimensions of market and non-market phenomena, as well as more specialized topics, all fall within its purview.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 68 Documents
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Debt-to-Equity Ratio, Return on Assets, and Firm Size on Earnings Management Through Managerial Ownership Tassha Eddryawati; Heni Safitri; Dedi Hariyanto
Advances in Economics & Financial Studies Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v4i3.1022

Abstract

Purpose: This study examines the relationships of Debt-to-Equity Ratio (DER), Return on Assets (ROA), and Firm Size with Earnings Management and assesses the moderating role of Managerial Ownership in Indonesian energy companies. Research Method: A quantitative design was applied to audited annual report data from 54 energy-sector companies listed on the Indonesia Stock Exchange during 2023–2024, yielding 108 firm-year observations selected through purposive sampling. Earnings Management was represented by signed discretionary accruals estimated using the complete Modified Jones procedure. Direct and interaction regression models were employed. Results and Discussion: Only DER was positively associated with Earnings Management, whereas ROA and Firm Size were not significant. Managerial Ownership did not moderate any of the examined relationships. Neither model was statistically significant overall, and their adjusted explanatory power was very low. Thus, debt provided limited coefficient-level evidence but did not establish a comprehensive explanation of Earnings Management. Implications: Managers should maintain prudent debt structures and strengthen reporting controls. Investors and creditors should assess accrual quality and broader governance mechanisms rather than relying solely on managerial ownership. Originality: This study evaluates Managerial Ownership as a conditional governance mechanism within Indonesia’s capital-intensive energy sector.
Financial Literacy, Financial Planning, and Financial Attitude on Personal Financial Management with a Consumptive Lifestyle as a Moderating Variable among the Millennial Generation Mutia Sejida Ali; Fuad Ramdhan Ryanto
Advances in Economics & Financial Studies Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v4i3.1032

Abstract

Purpose: This study examines the associations between financial literacy, financial planning, financial attitude, and personal financial management, and tests the moderating role of a consumptive lifestyle among millennials in Ketapang Regency. Research Method: A quantitative cross-sectional design was applied to questionnaire data from 100 respondents selected through purposive sampling. Descriptive statistics, item–total correlations, reliability and regression-assumption tests, multiple regression, and moderated regression analysis were performed using IBM SPSS Statistics. Results and Discussion: Financial planning and financial attitude were positively associated with personal financial management, whereas financial literacy was not significantly associated. The three predictors were jointly significant in the direct model. None of the consumptive-lifestyle interaction terms was significant, and their inclusion did not meaningfully improve the model. These findings suggest that planning practices and favorable financial attitudes may be more closely connected with financial management than knowledge alone. Implications: Financial-education programs should integrate financial knowledge with budgeting, goal setting, expenditure monitoring, and attitude development. Future studies should employ larger sample sizes, validated measurement models, and comprehensive interaction diagnostics. Originality: This study provides contextual evidence from nonmetropolitan millennials by simultaneously examining consumptive lifestyle across three financial-management relationships.
The Influence of Tin Prices and Production Costs on the Net Profit Margin of PT Timah Tbk with Exchange Rate as a Moderating Variable (2018–2025) Hana Nabilla; Ari Agung Nugroho; Darman Saputra
Advances in Economics & Financial Studies Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v4i3.1033

Abstract

Purpose: This study examines the associations of tin prices and a Cost of Goods Sold (COGS)-based cost proxy with PT Timah Tbk’s Net Profit Margin (NPM) and evaluates the moderating role of the rupiah–US dollar exchange rate during 2018–2025. Research Method: The study uses a quantitative time-series design comprising 32 quarterly observations obtained from PT Timah Tbk, the London Metal Exchange, and Bank Indonesia. Daily tin prices and exchange rates were aggregated into quarterly arithmetic averages. Data were analyzed using descriptive statistics, diagnostic tests, multiple linear regression, and Moderated Regression Analysis in EViews 13. Results and Discussion: Tin prices are positively associated with NPM, whereas the COGS-based cost proxy has no statistically supported association with NPM. The interaction results provide insufficient evidence that the exchange rate moderates either relationship. Thus, insignificant interaction directions are not interpreted as strengthening or weakening effects. Implications: Management and investors should evaluate commodity-price movements alongside production volume, sales, cost composition, and foreign-currency exposure. The findings represent associations and do not establish causal or dominant determinants of profitability. Originality: This study integrates tin prices, reported costs, and exchange-rate interactions using recent quarterly data from an Indonesian tin-mining company.
Factors Affecting Job Satisfaction Among Nurses at Sayang Rakyat Regional General Hospital in South Sulawesi Province, Indonesia Reskiana Syahrir; Fatmah Afrianty Gobel; Reza Aril Ahri
Advances in Economics & Financial Studies Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v4i3.1035

Abstract

Purpose: This study analyzes the relationship between work motivation, workload, work-related fatigue, and the physical and non-physical work environment and job satisfaction among nurses at Sayang Rakyat Regional General Hospital in South Sulawesi Province, Indonesia. Research Method: This analytical, observational, quantitative study employed a cross-sectional design. A total of 116 respondents were recruited using total sampling. Data were collected using a structured questionnaire and analyzed using the chi-square test and multiple logistic regression with the backward method. Results and Discussion: The reported bivariate results indicate that all five independent variables are associated with job satisfaction. In the final model, work motivation, work fatigue, and the non-physical work environment continued to show an independent association with job satisfaction, whereas workload and the physical work environment did not. Work motivation showed the strongest positive association among the variables retained in the model. Implications: Hospital management needs to strengthen professional recognition, career development, burnout management, adequate recovery time, supportive supervision, communication, and teamwork. Longitudinal studies using validated instruments and objective environmental measurements are needed. Originality: This study integrates psychological factors, job demands, fatigue, and the physical and social environment by distinguishing between the physical and non-physical work environments in the context of a regional hospital.
Career Security and Work Systems on Work Motivation of Civil Servants Under Employment Contracts (PPPK): The Mediating Role of Job Satisfaction Milka Azikin; Badaruddin Badaruddin; Fitriani Latief
Advances in Economics & Financial Studies Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v4i3.1038

Abstract

Purpose: This study examines the effects of job security and work system on work motivation among Government Employees with Work Agreements (PPPK), with job satisfaction as a mediating variable at the Human Resource Development Agency (BPSDM) of South Sulawesi Province. Research Method: A quantitative causal-associative design was employed. Data were collected through questionnaires from all 44 PPPK employees using saturated sampling. The variables included job security, work system, job satisfaction, and work motivation. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Results and Discussion: Job security and work system positively and significantly affect job satisfaction but have no significant direct effect on work motivation. Job satisfaction positively affects work motivation and significantly mediates the effects of both job security and the work system on it. Implications: Public sector organizations should strengthen job security and improve work systems to enhance job satisfaction and sustain employee motivation. Future studies may examine additional organizational and individual factors influencing PPPK motivation. Originality: This study extends the public human resource management literature by demonstrating the mediating role of job satisfaction in the relationships between job security and work motivation, and between work system and work motivation, within the underexplored PPPK context.
The Influence of Workload, Incentives, and Work Environment on Employee Work Productivity at PT Wira Abadi Indonesia Yuniar Pangesti; Laylan Syafina; Wahyu Syarvina
Advances in Economics & Financial Studies Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v4i3.1059

Abstract

Purpose: The purpose of this study is to assess the influence of compensation and work motivation on the execution of job descriptions. Research Method: A quantitative approach was employed. The study population consisted of all 35 permanent employees of PT. Wira Abadi Indonesia. Results and Discussion: Based on the t-test results, the value for the Workload variable was 1.851; since this exceeds the t-table value of 1.661, it is concluded that the Workload variable influences employee work productivity. Implications: The t-test value for the Incentives variable was 1.581; since this is lower than the t-table value of 1.661, it is concluded that the Incentives variable does not influence employee work productivity. The t-test value for the Work Environment variable was 2.285; since this exceeds the t-table value of 1.660, it is concluded that the Work Environment variable influences employee work productivity. The R-square value was 0.607. Originality: This indicates that the combined contribution of the Workload, Incentives, and Work Environment variables to employee work productivity is 72.4%, with 27.6% attributable to other factors.
The Influence of Earnings Volatility, Dividend Policy, and Asset Growth on Stock Price Volatility and Stock Returns in the Indonesian Banking Sector Dita Ananda Bangun; Tuti Anggarini; Isnaini Harahap
Advances in Economics & Financial Studies Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v4i3.1060

Abstract

Purpose: This study aims to investigate the influence of dividend policy, earnings volatility, and asset growth on the stock prices and returns of banking companies listed on the Indonesia Stock Exchange (IDX). Research Method: This study employs an associative quantitative approach. Secondary data were obtained from the financial statements and annual reports of banking institutions for the years 2019 to 2020. Purposive sampling was used to select companies based on criteria regarding the issuance of financial statements and the distribution of dividends. Descriptive statistics, classical assumption tests, and hypothesis testing were conducted using multiple linear regression analysis via SPSS version 31. Results and Discussion: The results indicate that asset expansion, dividend strategy, and earnings fluctuations do not have a partial impact on stock prices or stock returns. Furthermore, these three variables do not influence stock price volatility (Sig. 0.848) or stock returns (Sig. 0.79). Implications: The findings suggest that external factors—including market sentiment and macroeconomic conditions—played a more significant role in influencing stock price fluctuations and investment returns for Indonesian banking companies during the study period. Originality: This study contributes to the literature by analyzing the impact of earnings volatility, dividend policy, and asset growth on stock price volatility and stock returns among banking companies on the Indonesia Stock Exchange during the 2021–2025 period.
Emotional Intelligence and Spiritual Intelligence on Job Satisfaction Among Nurses Nurfadillah Nurfadillah; Nurmiati Muchlis; Sumiaty Sumiaty
Advances in Economics & Financial Studies Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v4i3.1044

Abstract

Purpose: This study analyzes the partial and collective relationships between the dimensions of emotional intelligence and spiritual intelligence and nurses’ job satisfaction. Research Method: This quantitative study employed a cross-sectional analytical observational design. The sample consisted of 88 nurses from the inpatient ward at Labuang Baji Regional General Hospital in Makassar, selected through total sampling. Data were collected using a Likert-scale questionnaire and analyzed using simple and multiple linear regression. Results and Discussion: Self-motivation and transcendental awareness are positively associated with job satisfaction. Empathy and critical existential thinking have negative coefficients in the multiple model. However, their directions are opposite to those in the bivariate results, suggesting the possibility of suppression or model instability. The other dimensions do not show significant partial associations. Collectively, all dimensions are significantly related to job satisfaction and account for 56.8% of its variance, though causality cannot be established. Implications: Hospitals can integrate the development of spiritual motivation and capacity into professional training programs, along with improvements in working conditions. Multicenter, longitudinal studies with construct validation and control for confounding factors are needed. Originality: This study examines, in an integrated manner, the relationship between nine emotional and spiritual dimensions and job satisfaction among nurses in public hospitals.

Page 7 of 7 | Total Record : 68

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