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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. 2 No. 1 (2025)" : 5 Documents clear
Financial Performance Against Stock Prices of the Mining Sector in Indonesia Madiha, Fathinul; Fatihudin, Didin; Roosmawarni, Anita
The Journal of Financial, Accounting, and Economics Vol. 2 No. 1 (2025)
Publisher : PT. Global World Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58857/JFAE.2025.v02.i01.p01

Abstract

This study aims to analyze the effect of financial performance on the stock price of mining sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2012–2015. The independent variables in this study consist of Return on Assets (ROA), Return on Equity (ROE), Earnings Per Share (EPS), Price-to-Earnings Ratio (PER), and Price-to-Book Value (PBV). In contrast, the dependent variable is the stock price. The study population includes all mining sector companies listed on the IDX, with samples obtained through a purposive sampling method. The data analysis technique employed is multiple linear regression analysis, which tests the simultaneous and partial effects of each variable on stock prices. The results of the hypothesis testing indicate that all financial performance variables have a significant effect on stock prices simultaneously. To some extent, EPS, ROA, and PBV have a significant impact on stock prices, while ROE and PER do not exhibit a significant effect. EPS was found to be the most dominant variable in influencing the stock prices of mining sector companies. Theoretically, these results strengthen the existing literature on the importance of EPS indicators in stock valuation. At the same time, they provide guidance for investors in making informed investment decisions based on fundamental analysis. This study also suggests the need for a sector-specific approach in evaluating the effect of financial indicators on stock prices.
Cash Flow Analysis on Increasing the Effectiveness of Fund Management in King Corn Business Yudi Rezki Pratama Gu’a; Muhammad Yunus Kasim; Fatlina Z.; Rian Risendy; Muhammad Rifaldi Djufri
The Journal of Financial, Accounting, and Economics Vol. 2 No. 1 (2025)
Publisher : PT. Global World Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58857/JFAE.2025.v02.i01.p02

Abstract

Penelitian ini bertujuan untuk mengetahui analisis laporan arus kas sebagai alat ukur pengelolaan dana King Corn untuk menghasilkan kas bersih di setiap penjualannya. Penelitian ini dilakukan dengan pendekatan kuantitatif-deskriptif. Metode analisis data yaitu analisis horizontal dan rasio arus kas penjualan. Berdasarkan hasil analisis horizontal bulan September mengalami penurunan, kemudian ada kenaikan yang signifikan pada bulan November, dan pada bulan Desember terlihat cukup stabil. Arus kas aktivitas operasi dapat dikatakan fluktuatif tetapi masih dominan bernilai positif. Selanutnya, berdasarkan hasil analisis rasio arus kas dari penjualan di dapatkan hasil bahwa nilai arus kas cukup fluktuatif ada penurunan dibulan Oktober, ada kenaikan dibulan November dan Desember, hasil ini dapat dikatakan baik, sehingga meningkatkan liquiditas dan menghindari ketidakmampuan bayar, dan membantu menghadapi tantangan dalam usaha atau peluang bisnis yang mungkin muncul, tanpa tergantung pada pembiayaan dari luar. Berdasarkan Hasil penelitian dan pembahasan disimpulkan analisis horizontal bulan pertama mengalami penurunan tapi masih dikatakan baik karna tiga bulan setelahnya ada peningkatan nilai. Laporan arus kas fluktuatif tetapi tetap bernilai positif sehingga dapat membiayai segala kewajiban dan biaya operasionalnya dan juga sebagai bahan pertimbangan untuk pengambilan keputusan dalam mengembangkan usaha.
Towards Digital Accountability: A Study of the Application of Information Technology in the Financial Reports of Palolo Village Nelson Andresanto Jonathan; Muslimin; Yunus Kasim; Rian Risendy
The Journal of Financial, Accounting, and Economics Vol. 2 No. 1 (2025)
Publisher : PT. Global World Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58857/JFAE.2025.v02.i01.p04

Abstract

This study aims to analyze the application of information technology in the preparation of village financial reports in Palolo District, Sigi Regency. The independent variable in this study is the application of information technology (Siskeudes), while the dependent variable is the preparation of village financial reports. The population in this study were village governments from six villages in Palolo District, with six respondents as the research sample. Respondents consisted of village officials directly involved in financial management, especially the village treasurer. Data collection techniques used were interviews and documentation, while data analysis techniques used a qualitative approach through three stages: data reduction, data presentation, and conclusion drawing. The research results indicate that the application of information technology in the preparation of village financial reports in Palolo District has not been optimal. Key obstacles include unstable internet access and a lack of understanding among village officials regarding the use of the Siskeudes application. This situation hinders the effectiveness and efficiency of village financial reporting and highlights the need for increased capacity and infrastructure to support the comprehensive digitalization of village financial governance.
Optimizing Internal Audit as a Pillar of Managerial Control: A Literature Review Ni Made Candra Dewi
The Journal of Financial, Accounting, and Economics Vol. 2 No. 1 (2025)
Publisher : PT. Global World Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58857/JFAE.2025.v02.i01.p05

Abstract

Internal audit plays a strategic role in managerial control, particularly in the face of the complexity and dynamics of the modern, uncertain business environment. This study aims to analyze the role, challenges, and optimization strategies of the internal audit function through a literature review approach. The main focus of this study is how internal audit contributes to the effectiveness of control systems, improving governance, and strengthening risk management within organizations. The findings of the literature review indicate that internal audit effectiveness is significantly influenced by factors such as auditor competence, level of independence, top management support, and the use of information technology in the audit process. In addition to highlighting critical success factors, this study also identified several key challenges in internal audit implementation, including limited human resources, resistance to change, and rapid regulatory and technological developments. Therefore, optimization strategies are needed, such as enhancing auditors' professional capacity, adopting data-driven audit technology, and strengthening communication between auditors and management. The study concludes that internal audit needs to transform from a traditional oversight function into a proactive, adaptive, and collaborative strategic partner in driving the achievement of organizational goals. The implications of this research provide direction for developing more relevant and competitive internal audit practices in the digital era.
Factors Influencing Stock Valuation: A Systematic Review of the Role of Market Fundamentals and Sentiment Hafidz, Nida Shaffitry
The Journal of Financial, Accounting, and Economics Vol. 2 No. 1 (2025)
Publisher : PT. Global World Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58857/JFAE.2025.v02.i01.p03

Abstract

Stock valuation is a crucial aspect of investment decision-making, influenced by both company fundamentals and market sentiment. This study aims to systematically examine the influence of these two factors through a Systematic Literature Review (SLR) approach on literature published between 2020 and 2024 in the ScienceDirect database. The analysis of 10 articles shows that fundamental indicators such as financial performance, financial ratios, and revenue growth significantly influence stock valuation. However, market sentiment, including investor opinion, news coverage, and social media activity, also plays a significant role in shaping stock prices, often leading to deviations from fundamental values. This study emphasizes the importance of an approach that considers the interaction between fundamental factors and market sentiment for a more comprehensive understanding of stock valuation dynamics.

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