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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 45 Documents
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Consumption Patterns And Sustainable Fashion In Indonesia: An Analysis Of Attitudes, Intentions, Behaviours And Beliefs Towards The Environment Panjaitan, Feliks Anggia Binsar Kristian
Moneta : Journal of Economics and Finance Vol. 2 No. 2 (2024): April 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v2i2.233

Abstract

With an emphasis on consumer attitudes, purchasing intentions, environmental views, and actual consumption behaviors connected to sustainable fashion, this study explores Indonesian consumers' consumption patterns and sustainable fashion practices. Data were gathered via a cross-sectional survey of 248 Indonesian consumers using a quantitative research design. The data was analyzed using Structural Equation Modeling (SEM) and Partial Least Squares (PLS) regression analysis to test the proposed correlations between the variables. The findings show a strong positive correlation between consumer attitudes, intentions to buy, views about the environment, and real consumption practices concerning sustainable fashion. The study revealed that customer attitudes and environmental views are significant indicators of purchase intentions and actual consumption behaviors. This underscores the significance of influencing consumer perceptions and environmental awareness to encourage the adoption of sustainable fashion. Furthermore, it was discovered that buying intentions had a substantial impact on actual consumption habits, highlighting the significance of encouraging purchase intentions to promote the consumption of sustainable fashion. Policymakers, industry stakeholders, and fashion businesses looking to support sustainable fashion practices in Indonesia can all benefit from the study's findings.
The Sharia Capital Market System In Indonesia Dwiatmaja, Ahmad Zikri; Mustamin; Rahmawati Muin
Moneta : Journal of Economics and Finance Vol. 2 No. 3 (2024): July 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v2i3.282

Abstract

Currently, the development of the Sharia capital market in Indonesia encounters several fundamental issues. The primary challenge is the lack of understanding and knowledge among Indonesians regarding investments in Sharia-based capital markets. Additionally, there is an absence of adequate regulations to support Sharia investments within the Indonesian capital market, and there is a perception that investing in Sharia capital markets involves higher costs compared to other financial sectors. This article employs a library research method, utilizing resources such as books, journals, documents, and previous research reports available in libraries. The study concludes that the Sharia capital market holds substantial potential for sustainable economic growth. Although many challenges persist, concrete measures to improve regulatory clarity, support product innovation, and raise public awareness can help strengthen the Sharia capital market globally. Comprehensive understanding and strong support from governments and regulators are essential to maximize the economic and financial benefits of Sharia capital markets.
The Effect of Financial Literacy and Technology Acceptance model on Student Interest in Using Paylater Nurfaidah; Gazali, Agus Umar; Bunyamin; Rusdiah; Hadidu, Andi; Sudirman
Moneta : Journal of Economics and Finance Vol. 2 No. 3 (2024): July 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v2i3.345

Abstract

Globalisation and advancements in information technology have brought about rapid developments in the financial sector, including electronic money that facilitates cashless transactions. One of the latest innovations is SPayLater, an instalment service from Shopee that allows users to make purchases by paying later. Especially among Generation Z students, SPayLater has become a popular choice thanks to its ease of managing monthly budgets with fixed payments. This study adopts an associative approach to explore the impact of financial literacy and technology acceptance model (TAM) on interest in using SPayLater. A survey was conducted among 150 respondents using Google shapes, and the records were analysed using SPSS 25. The results of the t-data analysis show that financial literacy does not have a significant influence on users' interest in using SPayLater, while the variables of the technology acceptance model significantly influence such interest. These findings provide important insights into the factors that drive interest in digital instalment services among university students
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.
The Effect of Environmental Social Governance (ESG) Disclosure on Firm Value with Profitability and Firm Size as Moderation Variables Adhia, Lusy Laila; Paramita, Veronika Santi
Moneta : Journal of Economics and Finance Vol. 3 No. 1 (2025): January 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v3i1.444

Abstract

Global warming occurs due to greenhouse gas emissions and carbon emissions that impact climate change, the environment, social life, and the economy. The banking sub-sector plays an important role in sustainability. However, several banks provide financing to firms that are indicated to damage the environment so that they can reduce the firm's value. The value of firms in the banking sub-sector for the 2019-2023 period has decreased. This study looks at how firm value is affected by environmental, social, and governance (ESG), with firm size and profitability as moderating factors. Quantitative method with descriptive and causal approaches. Secondary data sources were obtained from financial statements and sustainability reports. The population includes 47 banks listed on the IDX 2019-2023, with 16 companies as samples, which were selected using purposive sampling. Then statistical analysis tools, such as MRA and panel data regression, were used to analyze the data. The findings show ESG has an adverse impact on firm value. Return on assets cannot reduce the effect of ESG disclosure on firm value. Firm size can enhance the effect of ESG disclosure on firm value.
The Influence of Environmental Social Governance, Firm Size, and Profitability on Firm Value Rama, Mayliesya Hielmy Duisyah; Paramita, Veronika Santi
Moneta : Journal of Economics and Finance Vol. 3 No. 1 (2025): January 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v3i1.445

Abstract

Global warming has grown significantly in importance as a critical environmental issue in recent years. This trend presents a considerable challenge for businesses. In an effort to increase awareness of sustainability, the Indonesia Stock Exchange launched the SRI-KEHATI Index, a stock index that includes companies that meet ESG criteria. Between 2019 and 2023, the worth of companies included in the index has shown a declining trend. This study examines the relationship of firm value with ESG, firm size, and profitability using secondary data from sustainability reports and financial statements. This study uses a quantitative approach that combines descriptive and causal methodologies. The study’s population is 43 companies, a selection of 11 companies was made as samples through purposive sampling techniques. The analysis technique applied is panel data regression. In conclusion, firm value is negatively affected by ESG, although firm size does not have an impact. ROA positively impacts firm value.

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