cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Novianita Rulandari
Contact Email
journal@idscipub.com
Phone
+6282115151339
Journal Mail Official
journal@idscipub.com
Editorial Address
https://journal.idscipub.com/moneta/about/editorialTeam
Location
Kota adm. jakarta pusat,
Dki jakarta
INDONESIA
Moneta : Journal of Economics and Finance
Published by PT Penerbit Ilmiah Indonesia
ISSN : -     EISSN : 30308666     DOI : https://doi.org/10.61978/moneta
Core Subject : Economy,
Economics, Econometrics & Finance
Moneta : Journal of Economics and Finance with ISSN Number 3030-8666 (Online) published by Indonesian Scientific Publication, published original scholarly papers across the whole spectrum of economics and finance. The journal attempts to assist in the understanding of the present and potential ability of accounting to aid in the recording and interpretation of international economic transactions and taxation practices.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 2 No. 4 (2024): October 2024" : 5 Documents clear
Green Energy Transformation In Sumatera: The Influence Of Government Expenditure On The Achievement Of Sdg 7 (Clean And Affordable Energy) Rizal, Moch Rifqi; Hidayatullah, Firda
Moneta : Journal of Economics and Finance Vol. 2 No. 4 (2024): October 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v2i4.356

Abstract

This research aims to explore government expenditure's impact on achieving SDG 7 (Affordable and Clean Energy) in Sumatera. The primary focus of this study is on green energy transformation as a strategic effort to enhance economic growth and societal well-being in the region. Using quantitative methods, this research analyzes secondary data from various sources, including government expenditure reports and statistical data related to the achievement of SDG 7. The findings indicate that government spending in the energy sector, particularly in infrastructure and services, significantly impacts achieving clean and affordable energy targets. However, challenges such as insufficient infrastructure and suboptimal regulations remain major obstacles. This study provides critical insights for policymakers in designing more effective strategies to accelerate green energy transformation in Sumatera and support the national achievement of SDG 7 targets.
Revolutionizing Financial Risk Management: Blockchain's Role in Transforming Global Banking Systems Syarkani, Yofi; Subu, Muhammad Arsyad; Waluyo, Imam
Moneta : Journal of Economics and Finance Vol. 2 No. 4 (2024): October 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v2i4.378

Abstract

The rapid advancement of digital technologies has revolutionized global banking, with blockchain technology emerging as a transformative tool for financial risk management. Its decentralized, immutable, and transparent framework offers fraud prevention, operational risk mitigation, and enhanced regulatory compliance benefits. However, its role in addressing pandemic-induced uncertainties and complex risk management challenges remains insufficiently explored. This study aims to analyze blockchain's transformative role in financial risk management within global banking, focusing on its adoption during and after the COVID-19 pandemic. Method: Using a Systematic Literature Review (SLR) methodology, the research synthesizes findings from peer-reviewed articles and industry reports published between 2018 and 2024.The results reveal that blockchain reduces fraud risks through immutable records, improves operational efficiency via smart contracts, and enhances compliance with Know Your Customer (KYC) and Anti-Money Laundering (AML) regulations. It also strengthens resilience by mitigating risks from central system failures and enabling real-time monitoring of financial transactions. Despite these advantages, challenges like scalability issues and fragmented global regulations limit its adoption. During the pandemic, blockchain demonstrated its crisis-resilient potential by enabling secure online transactions and real-time fraud detection. The study concludes that blockchain offers transformative benefits for financial risk management. However, its broader adoption requires strategic interventions, such as unified regulatory frameworks, scalability solutions, and sandbox environments to foster innovation. Addressing these challenges could unlock blockchain’s full potential in reshaping global banking with enhanced transparency.
Aspects Impacting Financial Statements’ Integrity Putri, Anike; Aulia, Azwani; Jisika
Moneta : Journal of Economics and Finance Vol. 2 No. 4 (2024): October 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v2i4.399

Abstract

The purpose of this study is to investigate how the integrity of financial statements in banking sector companies listed on the Indonesian Stock Exchange for the years 2021–2023 is affected by financial distress, auditor independence, and board gender diversity. The quantitative descriptive approach was the research methodology employed in this study. The population in this study are banking sector companies listed on the Indonesia Stock Exchange in 2021-2023, totaling 43 companies. Based on the sampling technique with purposive sampling, a sample of 10 companies was obtained. The company's annual report served as the source of the secondary data used. Panel data regression analysis is the data analysis model that is employed. The integrity of financial statements in banking sector companies listed on the Indonesian Stock Exchange for the year 2021-2023 is partially and simultaneously impacted by financial distress, auditor independence, and board gender diversity, according to the results of statistical studies.
Factor Analysis of Tax Knowledge, Firmness of Sanctions, and Fairness of MSME Tax Compliance in Garut Regency Nurlaela, Lina; Syakinah, Fitri
Moneta : Journal of Economics and Finance Vol. 2 No. 4 (2024): October 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v2i4.407

Abstract

MSMEs are critical to Indonesia’s economic framework, yet their compliance with tax regulations has been a persistent challenge. Therefore, the researcher seeks to uncover how tax literacy, tax penalty rates, and perceptions of tax fairness impact tax compliance of micro, small, and medium enterprises (MSMEs) at KPP Pratama Garut. This paper brings a new perspective to existing research by focusing specifically on the MSME sector in Garut Province. This area is under-researched in the context of tax compliance. The method used is quantitative. Data collection uses questionnaires sent to taxpayers. The sample used is purposive sampling. The participant group comprises micro, small, and medium enterprise taxpayers who have submitted annual tax returns to KPP Pratama Garut, have a Taxpayer Identification Number (NPWP), and are registered as taxpayers. Thirty eligible individuals participated in this study, including residents of Garut Province. Tax subjects with a Taxpayer Identification Number (NPWP): Taxpayers with assets of at least 500,000,000 rupiahs companies based on their size are divided into several categories, namely MSMEs. This study uses descriptive and quantitative methods. Tax compliance of MSME actors at KPP Pratama Garut is not necessarily related to tax expertise but is closely related to tax sanctions and tax fairness. Three main factors influence the tax compliance of MSME actors at KPP Pratama Garut: 1) the severity of sanctions,2) tax knowledge, and 3) tax fairness.
The Role of Financial Literacy in Moderating the Relationship between Financial Behavior and Investment Decisions of Indonesian Women Investors Nurul Sani; Paramita, Veronika Santi
Moneta : Journal of Economics and Finance Vol. 2 No. 4 (2024): October 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v2i4.438

Abstract

The investment market in Indonesia has shown significant improvement in recent years, with the participation of female investors dominating. However, this phenomenon is not comparable to the high number of victims of illegal investment, which women also dominate. This study examines how financial literacy affects the relationship experienced by regret, herding behaviour, and risk tolerance when making investing decisions. This study employs a quantitative methodology with a cohort of Indonesian women investors who fit specific requirements. One hundred respondents were selected using the judgmental sampling technique. To analyse the data, Moderated Regression Analysis was used (MRA). The research results show that experienced regret, herding behaviour, and risk tolerance positively influence investment decisions. Apart from that, financial literacy has been proven to moderate the relationship between experienced regret, herding behaviour, and risk tolerance on investment decisions among female investors in Indonesia. These findings shed crucial light on how financial literacy may mitigate the variables influencing Indonesian women investors' investment choices.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2024 2024


Reset
Filter By Issues
All Issue Vol. 4 No. 1 (2026): January 2026 Vol. 3 No. 4 (2025): October 2025 Vol. 3 No. 3 (2025): July 2025 Vol. 3 No. 2 (2025): April 2025 Vol. 3 No. 1 (2025): January 2025 Vol. 2 No. 4 (2024): October 2024 Vol. 2 No. 3 (2024): July 2024 Vol. 2 No. 2 (2024): April 2024 Vol. 2 No. 1 (2024): January 2024 Vol. 1 No. 1 (2023): October 2023