cover
Contact Name
M. Rizky Mahaputra
Contact Email
greenation.info@gmail.com
Phone
+6281210467572
Journal Mail Official
greenation.info@gmail.com
Editorial Address
Jl. Kapt. A. Hasan, Telanaipura Jambi-Indonesia
Location
Kota jambi,
Jambi
INDONESIA
Greenation International Journal of Economics and Accounting
Published by Greenation Research
ISSN : 29865336     EISSN : 29865050     DOI : https://doi.org/10.38035/gijea
Core Subject : Economy,
Greenation International Journal of Economics and Accounting (GIJEA) is managed and published by Greenation Research & Yayasan Global Research National, periodically four times a year every March, June, September, and December. GIJEA is a peer-reviewed journal that publishes scientific articles in the fields of Economics and Accounting. Articles published on GIJEA include the results of original scientific research (top priority), new scientific review articles (not priority), as well as results of studies in the fields of Economics and Accounting.
Articles 253 Documents
The Effect of Financial Performance on Stock Returns of Non- Banking Companies in Indonesia Andre Suryaningprang; Yoyo Sudaryo; Andhika Mochamad Siddiq; Dedi Supiyadi
Greenation International Journal of Economics and Accounting Vol. 2 No. 2 (2024): (GIJEA) Greenation International Journal of Economics and Accounting (June - Au
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v2i2.215

Abstract

This study objectively examines how financial performance metrics affect stock returns. ROA, ROE, CR, DER, and EVA are being examined. This study uses secondary data from external sources. This study used purposive sampling to choose a sample based on criteria. This study covers 2015–2023 Indonesia Stock Exchange (IDX) LQ 45 Index non- banking companies. Companies from the LQ 45 Index and Sri Kehati Index were carefully selected for the sample. The sample included 46 non-banking firms. As the best analysis model, panel data regression with fixed effect was used. Insignificant association exists between ROA and stock returns.
Indonesia Stock Market Index (IDX) Before and During the Russian-Ukrainian War Period 2020-2023 Iman Murtono Soenhadji; Venai Letisa Bidjae
Greenation International Journal of Economics and Accounting Vol. 2 No. 2 (2024): (GIJEA) Greenation International Journal of Economics and Accounting (June - Au
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v2i2.216

Abstract

The objective of this study was to examine the impact of the Federal Reserve's interest rate, inflation, world oil price, and the exchange rate of the Indonesian Rupiah on the IDX Composite both before and during the Russia-Ukraine conflict. Data collected from the period January 2020 to June 2023.The study aimed to analyze the combined effect of these variables on the IDX Composite, as well as their individual effects. Additionally, the study sought to identify the variable that exerted the most significant influence on the IDX Composite during the period under investigation. This research employs quantitative data obtained from secondary sources. The data analysis techniques used in this study encompass classical assumption testing, multiple linear regression analysis, hypothesis testing, coefficient of determination analysis, and paired sample t-tests. The findings of this study elucidate that the Federal Reserve's interest rate, inflation, global oil prices, and exchange rates collectively influence the IDX Composite both before and during the Russia-Ukraine conflict. The pre-war global oil price and the Federal Reserve's interest rate during the conflict have a partial impact on the IDX Composite. World Oil Price before the war and the Fed Interest Rate during the war are the most dominant variables affecting the IDX Composite.
Audit Committee and Audit Quality Reduction Behavior (A Literature Study) Wiwiek Winarta; Nurmala Ahmar
Greenation International Journal of Economics and Accounting Vol. 2 No. 2 (2024): (GIJEA) Greenation International Journal of Economics and Accounting (June - Au
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v2i2.217

Abstract

This study aims to review the literature related to the impact of audit committee characteristics on audit quality and identify research gaps in this area. The phenomenon of audit-quality reduction behavior is a significant issue in the audit world, where this behavior can reduce the quality of the resulting audit. This study reveals that audit committee characteristics such as committee size, frequency of meetings, and financial expertise of members play an important role in determining the resulting audit quality. The findings show that larger audit committees that meet more frequently tend to produce higher quality audits. In addition, the financial expertise of audit committee members has been proven to improve the committee's ability to detect and prevent errors or fraud in financial statements. This study also supports the Theory of the Firm which states that the main objective of the firm is to maximize value for shareholders by minimizing agency costs and increasing operational efficiency. These findings have important implications for the development of better corporate governance policies and practices.
Determinants of Firm Value in Food and Beverage Industry Zahri Ulfiah; Fanny Suzuda Pohan
Greenation International Journal of Economics and Accounting Vol. 2 No. 2 (2024): (GIJEA) Greenation International Journal of Economics and Accounting (June - Au
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v2i2.220

Abstract

This study aims to examine the effect of debt policy, dividend policy and profitability on firm value in food and beverage companies listed on the Indonesia stock exchange for the 2019-2023 period. This type of research is associative. The population of this research is 95 companies. The sample was determined by purposive sampling technique as many as 17 companies. The type of data in this study is secondary data with quantitative research methods and descriptive approaches. Data analysis used is panel data regression analysis. This research is processed using software EViews 12. The results of this study indicate that debt policy proxied by Debt-to-Equity Ratio (DER) and profitability proxied by return on assets (ROA) have a significant effect on firm value, while dividend policy proxied by Dividend Payout Ratio (DPR) has no effect on firm value. Simultaneously, debt policy, dividend policy and profitability have an effect on firm value.
The Influence of Non-Performing Loans, Internal Rate of Return, Capital Adequacy Ratio and XYZ Bank Stock Price on XYZ Bank Performance Christophorus Indra Wahyu Putra
Greenation International Journal of Economics and Accounting Vol. 2 No. 3 (2024): (GIJEA) Greenation International Journal of Economics and Accounting (September
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v2i3.223

Abstract

The purpose of this literature research is expected to build a hypothesis regarding the influence between variables that can later be used for further research in the scope of financial management. The literature review research article on the influence of non-performing loans, internal rate of return, capital adequacy ratio and XYZ bank stock price on XYZ bank performance is a scientific literature article in the scope of financial management science. The approach used in this literature review research is descriptive qualitative. The data collection technique is to use literature studies or review relevant previous articles. The data used in this descriptive qualitative approach comes from previous research that is relevant to this research and is sourced from academic online media such as the Thomson Reuters Journal, Springer, Taylor & Francis, Scopus Emerald, Elsevier, Sage, Web of Science, Sinta Journal, DOAJ, EBSCO, Google Scholar and digital reference books. In previous studies, 1 relevant previous article was used to review each independent variable. The results of this literature review article are: 1) Non-performing Loans affect XYZ Bank Performance; 2) Internal Rate of Return affects XYZ Bank Performance; 3) Capital Adequacy Ratio affects XYZ Bank Performance; and 4) Bank XYZ's share price affects Bank XYZ's performance.
The Influence of the Blue Economy on National Economic Growth Mariyatul Qibtiyana; Istianingsih Sastrodiharjo; Yayan Hendayana
Greenation International Journal of Economics and Accounting Vol. 2 No. 2 (2024): (GIJEA) Greenation International Journal of Economics and Accounting (June - Au
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v2i2.224

Abstract

Economic growth is the main focus of the country's development, especially measured through Gross Domestic Product (GDP). In the Indonesian context, the blue economy concept is a promising strategy because of the abundant potential of marine resources. This study aims to analyze the influence of the blue economy on economic growth in Indonesia. Through a literature review, it is revealed that the government has implemented various innovative policies and financial instruments to support the blue economy. The research results show that the blue economy has a significant influence on economic growth. However, the challenge of maximizing the benefits of marine resources while maintaining environmental sustainability remains the main focus. By maintaining the sustainability of marine resources, Indonesia can build a strong and sustainable blue economy, providing long-term economic and social benefits for its people.
The Effect of Green Intellectual Capital, Environmental Performance on Financial Performance with Green Strategy as Moderation Pratiwi Nila Sari; M. Fadhli Nursal
Greenation International Journal of Economics and Accounting Vol. 2 No. 2 (2024): (GIJEA) Greenation International Journal of Economics and Accounting (June - Au
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v2i2.225

Abstract

This study aims to determine the role of green strategy in moderating the effect of green intellectual capital and environmental performance on financial performance. This research uses energy sector companies during the 2019-2022 period. Sampling method with purposive sampling. The results of this study indicate that green intellectual capital, environmental performance individually does not affect company performance. Likewise with the role of green strategy which is not able to strengthen the influence of green intellectual capital, environmental performance does not affect company performance. However, the results of the tests carried out simultaneously showed that the results of green intellectual capital and environmental performance had an effect on company performance. There are implications in this research, namely for companies to be able to consider the environmental performance presented in sustainability reports, in order to be able to provide information not only on financial but also non-financial performance that encourages potential investors to invest in companies and for environmental sustainability. Regulators can provide international standards such as the GRI related to environmental performance disclosure to become a reference for companies. The limitations that researchers found when conducting this research are that there are several companies that have not published sustainability reports. In addition, the company also has not disclosed according to the 2021 GRI standards in its sustainability report.
Literature Review: The Role of Green Human Resource Management in Increasing Organization Sustainability Indah Rizki Maulia; Tyna Yunita
Greenation International Journal of Economics and Accounting Vol. 2 No. 3 (2024): (GIJEA) Greenation International Journal of Economics and Accounting (September
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v2i3.230

Abstract

This research is an attempt to find out  if Green Human Resource Management (GHRM) currently being implemented in various companies has shown its influence on increasing organization sustainability. This study utilizes a systematic literature review to examine the role of green human resource management (GHRM) in increasing organization sustainability. References used in this systematic literature review study are research papers obtained from Scopus journals Q1, Q2, and Q3. The study showed significant and positive effects of GHRM practices on organization sustainability.
The Role of Budget Planning and Budget Realization in Improving The Effectiveness of Budget Implementation (Study at Padjadjaran University Bandung) Darmawan Darmawan; Dodi Sukmayana; Annisa Fitri Anggraeni
Greenation International Journal of Economics and Accounting Vol. 1 No. 1 (2023): (GIJEA) Greenation International Journal of Economics and Accounting (March 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v1i1.250

Abstract

Darmawan, 2021, The Role of Budget Planning and Budget Realization in Improving the Effectiveness of Budget Implementation (Study at Padjadjaran University Bandung) This study aims to determine and analyze (1) budget planning and (2) budget realization in improving (3) the effectiveness of budget implementation at Padjadjaran University Bandung for the period 2016-2020 either partially or simultaneously. The research method used in this study is a time series, the unit of analysis in this study is the Annual Activity Plan and Budget of Padjadjaran University Bandung for 2016-2021. This type of quantitative research using descriptive quantitative methods. Data collection techniques were carried out by observation and literature study. Based on the results of the study, it was found that the budget planning at Padjadjaran University for 2016-2020 was good, budget realization at Padjadjaran University for 2016-2020 was generally good, and the effectiveness of budget implementation at Padjadjaran University was also very effective. The role of budget planning and budget realization is able to increase the effectiveness of budget implementation at Padjdjaran University Bandung in 2016-2020 simultaneously and partially. However, partially budget realization dominantly affects the effectiveness of budget implementation rather than budget planning. Because the realization of the dominant budget affects the effectiveness of budget implementation, it becomes the key in increasing the effectiveness of budget implementation. Therefore, Padjadjaran University needs improvements in its budget planning so that the effectiveness of budget implementation is increasing.
Analyzing the Impact of Financial Socialization and Social Media Influence on Young Consumers' Behavioral Patterns Srinija Nekkanti; Aditi Kalani; Mahek Narwani; Rahul Chauhan; Andino Maseleno; Rizal Isnanto
Greenation International Journal of Economics and Accounting Vol. 1 No. 4 (2023): (GIJEA) Greenation International Journal of Economics and Accounting (December
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v1i4.256

Abstract

This study analyzes the impact of financial socialization and social media influence on young consumers' behavioral patterns, focusing on age and gender differences. Utilizing a quantitative approach, the research examines how technological advancements and social factors shape financial literacy and spending habits among youth. Findings indicate that while age influences engagement with social media and influencers, fundamental financial behaviors like budgeting show minimal variation across age groups. Gender analysis reveals significant differences in price comparison behaviors, suggesting the need for targeted marketing strategies. The study emphasizes the importance of financial literacy education in a digital context and highlights opportunities for further research on cultural influences and evolving consumer behaviors. Overall, the insights gained underscore the critical role of social media and technology in shaping the financial practices of young consumers.