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Economy, Business, Finance, Accounting & Management Journal
Published by Pusat Riset, Yayasan Cinta Negara Indonesia
ISSN : -     EISSN : 30902169     DOI : -
Core Subject : Economy, Science,
Computer Science & IT Economics, Econometrics & Finance
Economy, Business, Finance, Accounting & Management Journal is a peer-reviewed academic journal dedicated to publishing high-quality research in the fields of economics, business, finance, accounting, and management. Our mission is to serve as a platform for academics, practitioners, and researchers to disseminate innovative, relevant, and impactful studies that contribute to the advancement of knowledge and professional practices. Economy, Business, Finance, Accounting & Management Journal
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 15 Documents
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Effect of financial accounting standards implementation on the quality of MSME financial statements Natalia, Ayunda
Economy, Business, Finance, Accounting & Management Journal Vol. 1 No. 3 (2025): July: Economy, Business, Finance, Accounting & Management
Publisher : Yayasan Cinta Negara Indonesia

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Abstract

The implementation of Financial Accounting Standards (FAS) plays a critical role in improving the quality of financial statements, particularly for Micro, Small, and Medium Enterprises (MSMEs). This study aims to examine the effect of FAS implementation on the quality of MSME financial statements in terms of relevance, reliability, comparability, and understandability. Using a quantitative research design, data were collected through structured questionnaires distributed to 120 MSME owners and accountants across various sectors. The responses were analyzed using multiple linear regression to assess the relationship between the level of FAS implementation and the perceived quality of financial reporting. The results indicate that the proper adoption of FAS has a significant positive impact on all dimensions of financial statement quality. MSMEs that fully comply with FAS tend to produce more accurate, transparent, and consistent reports, enhancing stakeholder trust and decision-making effectiveness. However, the study also reveals that a lack of technical knowledge, limited resources, and inadequate training remain major barriers to optimal FAS implementation. These findings highlight the need for targeted capacity-building programs, simplified reporting guidelines, and government support to ensure broader compliance among MSMEs. The research contributes to the literature by providing empirical evidence of the crucial role FAS plays in improving financial reporting quality and offers practical implications for policymakers, regulators, and business owners aiming to strengthen MSME financial governance
Analysis of the effect of job satisfaction on millennial employee turnover intention Aulina, Fatimah; Putri, Santika
Economy, Business, Finance, Accounting & Management Journal Vol. 1 No. 3 (2025): July: Economy, Business, Finance, Accounting & Management
Publisher : Yayasan Cinta Negara Indonesia

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Abstract

This study analyzes the effect of job satisfaction on turnover intention among millennial employees, a workforce segment increasingly dominating organizational structures. The millennial generation is often characterized by high career mobility, distinct workplace expectations, and strong value orientation toward meaningful work–factors that can influence their decision to remain in or leave an organization. Using a quantitative approach, primary data were collected through a structured questionnaire distributed to 215 millennial employees across various industries in urban areas. Job satisfaction was measured across key dimensions including work environment, compensation, career development, leadership style, and work–life balance, while turnover intention was assessed through indicators of withdrawal cognition, job search behavior, and intention to quit. The data were analyzed using multiple linear regression to determine the strength and significance of the relationship between job satisfaction and turnover intention. The findings reveal a statistically significant negative relationship between job satisfaction and turnover intention (p < 0.05), indicating that higher job satisfaction leads to a lower likelihood of turnover intention among millennial employees. Among the satisfaction dimensions, career development opportunities and leadership style emerged as the most influential factors. These results underscore the need for organizations to design employee engagement strategies tailored to the values and expectations of millennials. By enhancing job satisfaction, employers can reduce turnover risk, retain talent, and maintain organizational stability in an increasingly competitive labor market
Income distribution inequality and its implications for regional economic growth Marshanda; Kinanti
Economy, Business, Finance, Accounting & Management Journal Vol. 1 No. 3 (2025): July: Economy, Business, Finance, Accounting & Management
Publisher : Yayasan Cinta Negara Indonesia

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Abstract

Income distribution inequality remains a critical challenge in achieving sustainable and inclusive economic growth. This study examines the relationship between income inequality and regional economic growth, with a focus on identifying the mechanisms through which unequal distribution of income influences long-term development trajectories. Using panel data from multiple regions over a ten-year period, the research employs the Gini coefficient as a measure of inequality and real GDP growth rates as an indicator of economic performance. Econometric analysis is conducted using fixed-effects and generalized method of moments (GMM) estimations to address potential endogeneity issues. The findings reveal a non-linear relationship, where moderate inequality may initially stimulate investment and growth by concentrating capital among high-saving households, but excessive inequality tends to hinder growth through reduced aggregate demand, limited human capital development, and social instability. The study also finds that regions with better access to education, healthcare, and infrastructure exhibit greater resilience to the negative effects of inequality. Policy implications suggest that promoting equitable access to economic opportunities particularly through targeted fiscal policies, progressive taxation, and investment in social infrastructure can mitigate inequality without discouraging productivity and innovation. This research contributes to the ongoing discourse on inclusive growth strategies and underscores the need for region-specific approaches in addressing income disparities to foster balanced and sustainable economic development
Analysis of the influence of motivation and work environment on employee productivity Ambarita, Rentina; Hasugian, Ruth Saulina Hasugian
Economy, Business, Finance, Accounting & Management Journal Vol. 1 No. 3 (2025): July: Economy, Business, Finance, Accounting & Management
Publisher : Yayasan Cinta Negara Indonesia

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Abstract

This study analyzes the influence of motivation and work environment on employee productivity, aiming to provide empirical evidence on how these two factors contribute to optimal organizational performance. Employee productivity is a critical determinant of business competitiveness, particularly in dynamic and competitive markets. Motivation, both intrinsic and extrinsic, drives employees to perform tasks effectively, while a conducive work environment encompassing physical conditions, organizational culture, and interpersonal relationships supports consistent performance. The research employs a quantitative approach using a survey method. Data were collected from 150 employees across various departments in a medium-sized manufacturing company through structured questionnaires. Motivation was measured using indicators of intrinsic satisfaction and extrinsic rewards, while the work environment was assessed through physical comfort, workplace safety, and social interaction quality. Employee productivity was measured based on self-reported output, efficiency, and goal attainment. Multiple regression analysis was applied to test the hypotheses. The results reveal that both motivation and work environment have significant positive effects on employee productivity. Motivation demonstrates a slightly stronger influence, indicating that psychological and reward-based drivers play a key role in enhancing performance. However, the work environment also contributes meaningfully, emphasizing the importance of providing safe, comfortable, and socially supportive conditions. These findings suggest that organizations should integrate motivational strategies with workplace improvements to achieve sustainable productivity growth
Effect of profit quality on stock prices in manufacturing companies Maharizy, Zizi; Yuliantika, Tya Yuliantika
Economy, Business, Finance, Accounting & Management Journal Vol. 1 No. 3 (2025): July: Economy, Business, Finance, Accounting & Management
Publisher : Yayasan Cinta Negara Indonesia

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Abstract

This study examines the effect of earnings quality on stock prices in manufacturing companies, with the aim of providing empirical evidence on how reliable and informative financial reporting influences market valuation. Earnings quality, defined as the extent to which reported earnings reflect a company’s true economic performance, is a critical factor in investment decision-making. Low-quality earnings, often influenced by aggressive accounting practices, can distort investors’ perceptions and lead to mispricing in capital markets. Using a sample of manufacturing companies listed on the Indonesia Stock Exchange over the 2018–2023 period, this research employs a quantitative approach with panel data regression analysis. Earnings quality is measured through accrual-based and real earnings management indicators, while stock prices are captured through year-end closing prices. Control variables include firm size, leverage, and growth opportunities. The results indicate that higher earnings quality has a significant positive effect on stock prices, suggesting that investors value transparent and sustainable earnings information. Conversely, firms with low earnings quality tend to experience weaker market valuations, reflecting reduced investor confidence. These findings highlight the importance of enhancing the credibility of financial reporting through robust accounting standards and effective corporate governance. The study contributes to the literature on capital market efficiency and offers practical implications for policymakers, investors, and corporate managers

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