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I Made Surya Negara Sudirman
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INDONESIA
The Journal of Financial, Accounting and Economics
Published by PT. Global World Scientific
ISSN : -     EISSN : 30319064     DOI : https://doi.org/10.58857/JFAE.2024.v01.i02.p05
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
The Journal of Financial, Accounting, and Economics (JFAE) is a scientific journal published by the Global World Scientific which aims to publish articles of empirical and theoretical studies in the field of Accounting, Finance, and Economics. Editors accept articles in English or Bahasa and were not delivered or published in another journal. Determination of the article that appeared determined by expert editors review results through a blind review process. JFAE focuses related on various themes, topics and aspects Financial, Accounting, and Economics, including (but not limited) to the following topics: Accounting, Behavioral Accounting, Financial Management, Behavioral Finance, Sharia Banking, Conventional Banking, Capital Market, Economics Development, and Behavioral Economics.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 1 No. 2 (2024)" : 5 Documents clear
Analysis of Financial Distress Potential Using the Altman Z-Score and Springate Methods in Predicting Company Bankruptcy Afifah, Nindy Tri; Fatihudin, Didin; Roosmawarni, Anita
The Journal of Financial, Accounting, and Economics Vol. 1 No. 2 (2024)
Publisher : PT. Global World Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58857/JFAE.2024.v01.i02.p01

Abstract

This study aims to identify the potential for financial distress in oil and gas sub-sector companies listed on the Indonesia Stock Exchange using two prediction models, namely Altman Z-Score and Springate. This study also tests whether there is a significant difference between the two methods in detecting bankruptcy risk. The sampling method used is purposive sampling, with the population consisting of all oil and gas sub-sector companies listed on the IDX during the period 2011–2015, and six companies were obtained as samples that met the criteria. This study was motivated by the decline in national oil and gas reserves, technical-operational challenges, and global oil price volatility which have a significant impact on the financial stability of companies in this sector. The data analysis methods used include the application of the Altman Z-Score and Springate models to calculate the financial distress score for each company, followed by a Paired Sample T-Test to determine significant differences between the two methods. The results of the study indicate that most companies show indications of being in a high-risk zone for financial distress, both based on the Altman Z-Score and Springate analyses. In addition, statistically significant differences were found between the prediction results of the two models, indicating differences in sensitivity in detecting bankruptcy risk. The implications of this study indicate the importance for oil and gas company management, investors, and regulators to use more than one analysis model in identifying and anticipating financial crises early in order to maintain the sustainability of the national energy industry.
From Bean to Brand: Innovative Strategies for Enhancing the Economic Value of Coffee in Watutau Village, Lore Peore Subdistrict, Poso Regency, Central Sulawesi Province Indra Setiawan; Syamsul Bahri Dg. Parani; Maskuri Sutomo; Erwan Sastrawan Farid
The Journal of Financial, Accounting, and Economics Vol. 1 No. 2 (2024)
Publisher : PT. Global World Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58857/JFAE.2024.v01.i02.p03

Abstract

Indonesia is one of the largest coffee producers in the world, but the country's contribution to global coffee exports has declined significantly, mainly due to the low added value of coffee products that are still sold in raw form. Meanwhile, domestic coffee consumption continues to increase, providing opportunities for Micro, Small, and Medium Enterprises (MSMEs) to develop coffee products with higher added value. This study focuses on Watutau Village, which is famous for its high-quality coffee, but has not been optimal in utilizing this potential. The majority of coffee farmers in Watutau Village still sell raw coffee beans, which results in low product sales value and farmer welfare. Therefore, this study explores the potential for innovation in processing, packaging, and branding to increase the competitiveness and income of coffee MSMEs in the village. Through a qualitative approach and case studies, this study identifies the challenges faced by farmers and MSMEs in increasing the added value of coffee, and develops innovative strategies involving post-harvest processing, attractive packaging, and building a strong brand identity. This study also aims to strengthen the local coffee MSME sector and increase farmers' income. The results of the study are expected to provide theoretical contributions in the field of entrepreneurship and agribusiness product innovation, as well as practical guidance for business actors and local governments in designing economic empowerment programs based on local potential.
Strategy, Structure, and System: Literature Study of Basic Management Implementation in the Public Sector Asak, Ni Ketut Mahayanti Pramiswari
The Journal of Financial, Accounting, and Economics Vol. 1 No. 2 (2024)
Publisher : PT. Global World Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58857/JFAE.2024.v01.i02.p04

Abstract

Public sector management plays a key role in improving the efficiency and effectiveness of public services. This study aims to evaluate the application of managerial principles in the public sector, highlighting the importance of integrated strategy, structure, and system management. Factors such as human resource capacity, use of information technology, and the application of transparency and accountability principles were found to have a significant impact on public sector performance. The study also identified key challenges in implementing managerial strategies, including resource constraints and bureaucratic barriers. As part of this research, a systematic approach in analyzing relevant literature through the Systematic Literature Review (SLR) methodology was used to provide in-depth insights into public sector management. The research findings suggest that flexible and decentralized organizational structures can accelerate decision-making and improve responsiveness to community needs. Management information systems (MIS) are important tools in improving efficiency and transparency. The results of this study provide practical guidance for policy makers in designing more effective systems and structures in the public sector.
The Role of Financial Literacy in Post-Disaster Financial Management of MSMEs: A Case Study in Huntap Duyu and Balaroa Sub-districts, Palu City Irma Damaiyanti Lelewana; Vitayanti Fattah; Juliana Kadang; Rian Risendy
The Journal of Financial, Accounting, and Economics Vol. 1 No. 2 (2024)
Publisher : PT. Global World Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58857/JFAE.2024.v01.i02.p02

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in post-disaster economic recovery, including in relocation areas such as Huntap Duyu and Balaroa Sub-districts in Palu City. This study aims to explore the role of financial literacy in MSME financial management practices in both sub-districts. The method used is a qualitative approach with an intrinsic case study, which includes in-depth interviews, participant observation, and documentation to obtain data on the level of financial literacy, financial management practices, and challenges faced by MSME actors. The results of the study indicate that most MSME actors in the area have a low understanding of financial literacy, which is reflected in informal and intuitive financial management practices. However, there are differences between business actors in Duyu and Balaroa, with MSME actors in Duyu being more open to financial training and assistance. This study provides theoretical contributions in the development of financial literacy in the post-disaster context and practical in designing more effective community-based economic empowerment programs. These findings are expected to be the basis for supporting institutions and policy makers in designing more relevant interventions for MSMEs in relocation areas. The right financial education program can help MSMEs improve their business resilience and economic sustainability in the future.
The Strategic Role of Forecasting in Managerial Planning: A Scientific Literature Review Sutriana, Ria Ayu Widari; Sudirman, I Made Surya Negara
The Journal of Financial, Accounting, and Economics Vol. 1 No. 2 (2024)
Publisher : PT. Global World Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58857/JFAE.2024.v01.i02.p05

Abstract

This study aims to systematically review the academic literature related to the role of forecasting in managerial planning, using the Systematic Literature Review (SLR) approach. This review was conducted on 47 articles published between 2015 and 2024, collected from reputable databases such as Scopus and Web of Science. The focus of the study includes methodological approaches, key findings, research trends, and geographical and sectoral distribution of the analyzed studies. Following the PRISMA protocol, this study successfully identified key topics such as prediction accuracy, forecasting applications in strategic decision making, and challenges in applying forecasting in a dynamic business environment. The benefits of this study include strengthening the theoretical and practical foundations in forecasting for more accurate and objective decision-making. Academics can use the study results as material for curriculum development and further research directions, while practitioners obtain guidance in strategically implementing forecasting. This study also fills the gap in the literature related to the integration of forecasting theory and practice. It contributes to educating organizations to shift from an intuitive approach to a data-driven approach in future planning.

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