cover
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
ISSN : -     EISSN : 30308666     DOI : https://doi.org/10.61978/moneta
Core Subject : Economy,
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.
Articles 5 Documents
Search results for , issue "Vol. 4 No. 1 (2026): January 2026" : 5 Documents clear
The Influence of Business Capital, Digitization, and Access To Financing on The Performance of Culinary Micro, Small, And Medium Enterprises (MSMES) In Palembang Farhanando; Sartika, Dewi
Moneta : Journal of Economics and Finance Vol. 4 No. 1 (2026): January 2026
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v4i1.1158

Abstract

This study aims to examine how business capital, digitization, and access to financing influence the performance of culinary Micro, Small, and Medium Enterprises (MSMEs) in Palembang. A total of 100 respondents from local culinary MSMEs were surveyed. Data were analyzed using the Partial Least Squares (PLS) method through SmartPLS 3.0 software. The results indicate that business capital and access to financing have positive and significant effects on MSME performance, while digitization shows a positive but insignificant effect. These findings suggest that sufficient business capital and financing access are essential for improving MSME performance. However, digital adoption among MSMEs in Palembang remains suboptimal due to limited digital literacy and infrastructure. Strengthening capital and access to financing, alongside accelerating digital transformation, is necessary to enhance MSME competitiveness and sustainability.
Enhancing Corporate Governance with Blockchain and Smart Contracts: A Systematic Review of Agency Conflict Mitigation Prasetia, Arus Reka; Perdananti, Primanola; Waspada, Ikaputera; Sari, Maya
Moneta : Journal of Economics and Finance Vol. 4 No. 1 (2026): January 2026
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v4i1.1249

Abstract

Agency conflicts remain a persistent challenge in corporate governance because information asymmetry and misaligned incentives can weaken monitoring and accountability. This systematic literature review synthesizes international empirical evidence on how blockchain and smart contracts relate to agency conflict mitigation and governance outcomes, and it clarifies boundary conditions and implications for Agency Theory. We followed PRISMA reporting guidance and searched Scopus for English journal articles published between 2018 and 2025. After title, abstract, and full-text screening, 13 empirical studies were included for quality appraisal and thematic narrative synthesis. Across contexts, blockchain adoption or innovation intensity is most consistently associated with improved information environments, including higher transparency and reporting quality and lower opportunism related proxies, and it is also associated with improved investment efficiency and selected compliance and risk outcomes. Evidence on smart contracts is substantially thinner. Smart contracts are explicitly analysed in one case study and they are discussed secondarily in one additional study, while none of the large sample quantitative studies operationalises smart contract use as a distinct construct. The synthesis indicates that governance benefits depend on data integrity supported by internal controls, external monitoring and assurance capacity, and regulatory and legal alignment that enables auditability and enforceability. Overall, blockchain-enabled corporate governance is best interpreted as governance by system design that complements conventional mechanisms and motivates future research on measurable smart contract use cases and stronger causal identification.
Developing Strategies for Msmes in Semarang City Using Swot Analysis Handoyono, Rudi; Arbainah, Siti; Korawijayanti, Lardin; Pradana, Bagas Putra; Alfarizi, Musyafa
Moneta : Journal of Economics and Finance Vol. 4 No. 1 (2026): January 2026
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v4i1.1240

Abstract

This study aims to formulate appropriate development strategies for Micro, Small, and Medium Enterprises (MSMEs) in Semarang City, with a focus on Tembalang, Pedurungan, and Banyumanik Districts. Using a descriptive quantitative approach, data were collected from 120 MSME respondents through structured questionnaires and analyzed using internal analysis, external analysis, and SWOT analysis. The findings show that MSMEs in Semarang City are positioned in Quadrant I of the SWOT matrix, indicating strong internal strengths and favorable external opportunities. The recommended strategy is an aggressive Strength-Opportunity (SO) approach, emphasizing the use of internal advantages—such as product quality and strategic location—to capture market opportunities. Practically, this study suggests that MSMEs should improve product quality, enhance brand visibility, build strong supplier relationships, and develop wider distribution channels. Future growth may also be supported through digital marketing and expansion along the supply chain. These insights can assist MSME actors and policymakers in designing more targeted and sustainable development efforts.
Driving Firm Value Through Sustainability: The Role of Carbon Emission Disclosure, Eco-Efficiency, and Green Innovation in Indonesian Energy Companies Ayundira, Fidya; Paramita, Veronika Santi
Moneta : Journal of Economics and Finance Vol. 4 No. 1 (2026): January 2026
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v4i1.1308

Abstract

This study examines the effects of eco-efficiency, green innovation, and carbon emission disclosure on firm value among energy companies listed on the Indonesia Stock Exchange during 2020–2024. A quantitative panel data approach was employed using secondary data obtained from annual financial reports and sustainability reports. The final sample consisted of 16 energy companies with 5 years of observation, resulting in 80 company-year observations. Panel data regression analysis was applied to investigate the causal relationships among the study variables. Carbon emission disclosure was calculated using GRI 305. The empirical results indicate that green innovation has a positive and significant impact on firm value. Conversely, carbon emission disclosure has a negative impact on firm value. Meanwhile, ecological efficiency does not show a significant impact on firm value. Overall, the findings suggest that Indonesian investors place greater emphasis on innovation-oriented sustainability strategies rather than solely on efficiency- or compliance-based environmental measures when evaluating firm value in the energy sector.
When Environmental Transparency Meets Profitability: The Impact of Carbon Emission Disclosure and Green Investment on Firm Value in Mining Companies Jihan Putri Syabila; Paramita, Veronika Santi
Moneta : Journal of Economics and Finance Vol. 4 No. 1 (2026): January 2026
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v4i1.1310

Abstract

This study examines the valuation of publicly listed mining companies in a specific sub-sector on the Indonesia Stock Exchange during 2020–2024, a period marked by increasing global attention to climate change and ESG transparency. The mining sector faces growing scrutiny due to its carbon emissions and role in the transition toward a sustainable economy. This research analyses the impact of carbon emission disclosure and green investment on firm value, with profitability as a moderating variable. A quantitative descriptive-causal approach was employed using secondary panel data from financial and sustainability reports. Eight mining sub-sector companies were selected through purposive sampling, and the data were analysed using panel data regression and moderated regression analysis (MRA). The results show that green investment does not significantly affect firm value. In contrast, carbon emission disclosure has a negative effect on firm value, indicating that increased transparency may heighten investor concerns regarding environmental risks and compliance costs. However, profitability significantly moderates this relationship by reducing the negative impact of carbon emission disclosure and strengthening the effect of sustainability practices on firm value. These findings imply that transparent carbon emission reporting should be accompanied by strong profitability to enhance firm value. This study extends prior sustainability and firm value research by providing empirical evidence on the moderating role of profitability in Indonesia’s mining sub-sector.

Page 1 of 1 | Total Record : 5