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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
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Search results for , issue "Vol. 3 No. 3 (2025): July 2025" : 5 Documents clear
The Moderating Role of Independent Commissioners on the Effect of Corporate Social Responsibility (CSR) Disclosure and Chief Executive Officer (CEO) Tenure on Earnings Management Utami, Ratna Sri; Hariyani, Diyah Santi; Juliyanti, Wiwin; Rahmiyati, Nekky
Moneta : Journal of Economics and Finance Vol. 3 No. 3 (2025): July 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v3i3.620

Abstract

Earnings management is a significant concern in financial reporting, as it has the potential to mislead stakeholders and distort a company’s actual performance. This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure and Chief Executive Officer (CEO) tenure on earnings management, while also evaluating the moderating role of independent commissioners. A quantitative approach was adopted, employing multiple linear regression and Moderated Regression Analysis (MRA), based on 124 firm-year observations from 31 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. The findings reveal that CSR disclosure does not significantly influence earnings management (p = 0.089 > 0.05), suggesting that CSR activities are not effectively mitigating manipulative financial reporting. In contrast, CEO tenure has a significant positive effect on earnings management (β = 0.094; p = 0.001 < 0.05), indicating that longer-serving CEOs are more likely to engage in such practices. Furthermore, independent commissioners significantly moderate the relationship between CSR disclosure and earnings management (β = –1.689; p = 0.004), while their moderating effect on the relationship between CEO tenure and earnings management is not statistically significant (p = 0.350 > 0.05). These results emphasize the need to strengthen internal governance mechanisms to promote greater transparency in CSR reporting and to deter opportunistic behavior by executive leadership.
Profitability's Ability to Moderate the Effect of Carbon Emission Disclosure and Environmental Performance on Firm Value Purnama Sari, Siti Nuralisya; Paramita, Veronika Santi
Moneta : Journal of Economics and Finance Vol. 3 No. 3 (2025): July 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v3i3.721

Abstract

This study aims to examine the effect of carbon emission disclosure (CED) and environmental performance on firm value, with profitability acting as a moderating variable. The research was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. A quantitative approach using descriptive-causal analysis was applied. The study used secondary panel data obtained from financial and sustainability reports. Thirteen energy companies were selected through purposive sampling. Data were analyzed using panel data regression and moderated regression analysis (MRA). The results show that CED does not significantly affect firm value, while environmental performance has a positive impact. Profitability does not moderate the relationship between CED and firm value but does strengthen the influence of environmental performance on firm value. These findings highlight the importance of environmental initiatives combined with strong financial performance in enhancing firm value. For corporate managers and policymakers, this underscores the need to integrate sustainability practices into strategic decision-making to improve long-term firm valuation.
The Effect of Macroeconomic, Microeconomic, and Systematic Risk on Firm Value in the Jakarta Islamic Index 30 (JII30) Hilmi, Muhammad Irfan; Desmiza
Moneta : Journal of Economics and Finance Vol. 3 No. 3 (2025): July 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v3i3.724

Abstract

This research examines the influence of macroeconomic, microeconomic, and systematic risk factors on firm value inside the Jakarta Islamic Index 30 (JII30) from 2019 to 2023. The imperative is to comprehend investor perception in Sharia-compliant capital markets, where investment choices are influenced by ethical standards and a long-term perspective. This study analyzes inflation and interest rates (macroeconomic factors), ROE and TATO (microeconomic indicators), and beta (systematic risk), chosen for their significance in indicating corporate performance and investor appeal. The population comprises 52 companies listed in the JII30 during 2019–2023. Using purposive sampling, 21 firms were selected, producing 105 observations. Data were analyzed through panel data regression with the Random Effect Model (REM), determined by the Chow, Hausman, and Lagrange Multiplier tests. Results show that all variables simultaneously have a significant effect on firm value, while only ROE and TATO individually have a significant positive influence. Inflation, interest rates, and beta are insignificant. These findings indicate that Sharia investors focus more on internal performance, such as profitability and asset efficiency, rather than reacting to short-term macroeconomic changes. Practically, management should prioritize strategies that enhance efficiency and profitability, while regulators can encourage transparent disclosure of internal performance indicators to sustain investor trust and support long-term market stability.
The Influence of Income, Islamic Financial Literacy, and Education on Well-Being through Financial Planning in Semarang Sapta, Andriyan Eka; Samani; Nurhayati, Ida; Karyanti, Tutik Dwi; Wardana, Yanuar Wendy
Moneta : Journal of Economics and Finance Vol. 3 No. 3 (2025): July 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v3i3.819

Abstract

The COVID-19 pandemic has caused economic instability in Indonesia, including in Semarang City, which has impacted the increasing poverty rate and difficulties in managing family finances. Under these conditions, financial literacy and financial planning have become crucial aspects that can help society face economic challenges. This research examines how income, Islamic financial literacy, and education influence community welfare through financial planning in the context of post-pandemic economic recovery. This research uses the Structural Equation Model (SEM) method based on variance with AMOS version 20 and involves 149 respondents selected using purposive sampling technique to analyze the relationships between income, Islamic financial literacy, education, financial planning, and welfare. The research results show that income does not have a significant influence on financial planning, while Islamic financial literacy and education have positive influences on financial planning. The study confirms that good financial planning contributes significantly to improving community welfare, with families having mature financial strategies being better able to achieve economic stability. These findings confirm the importance of improving Islamic financial literacy and broader access to education as main strategies to enhance community welfare. With better financial understanding, society can be wiser in managing income and developing more effective financial planning to achieve a more prosperous life, particularly in post-pandemic economic recovery contexts.
Carbon Pricing as a Climate Policy Instrument: Global Lessons, Challenges, and Future Directions Rismanto, Hilman; Lestari , Putri Ayu
Moneta : Journal of Economics and Finance Vol. 3 No. 3 (2025): July 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v3i3.928

Abstract

Carbon pricing has become a central instrument in global strategies to mitigate climate change, yet its economic, social, and environmental implications remain contested. This study provides a narrative review synthesizing literature from Scopus, Web of Science, and Google Scholar to evaluate the effectiveness of carbon pricing mechanisms. Keywords including carbon tax, emissions trading systems, carbon pricing mechanisms, and economic implications guided the selection of peer-reviewed studies published between 2000 and 2025. Inclusion criteria focused on research addressing economic growth, innovation, social equity, and environmental outcomes across developed and developing contexts. Results show that carbon pricing fosters green innovation, reduces emissions in energy and transport, and generates fiscal revenues that can finance social and environmental programs. However, outcomes vary significantly: industries with high resource dependence face cost burdens, low-income households are disproportionately affected, and developing countries struggle with institutional weaknesses and carbon leakage. Comparative analysis demonstrates that both carbon taxes and cap-and-trade systems can be effective when complemented by redistributive mechanisms, strong institutions, and integration with broader policy frameworks. The discussion highlights systemic political, economic, and institutional factors that influence success and identifies gaps in longitudinal and social impact research. Findings suggest that well-designed carbon pricing can balance mitigation and equity objectives, but future research must expand comparative analyses and explore hybrid policy models. The study underscores carbon pricing as an indispensable yet context-sensitive tool for achieving sustainable low-carbon transitions.

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