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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 25 Documents
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The Role of Organizational Governance in Enhancing Accountability and Performance in Government Agencies Ananda Saputri; Yuliana; Lestari
Economy, Business, Finance, Accounting & Management Journal Vol. 2 No. 1 (2026): January: Economy, Business, Finance, Accounting & Management
Publisher : Yayasan Cinta Negara Indonesia

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Abstract

Good organizational governance is a key factor in improving the accountability and performance of government agencies. The application of governance principles including transparency, accountability, responsibility, independence, and fairness is expected to strengthen the effectiveness of government administration and enhance public trust in the services provided. This study aims to analyze the role of organizational governance in improving the accountability and performance of government agencies. The research method used is a quantitative approach with data collection techniques involving the distribution of questionnaires to government officials in several government agencies. The data were analyzed using linear regression analysis to test the influence of organizational governance on the accountability and performance of government agencies. The results indicate that organizational governance has a positive and significant effect on the accountability of government agencies. Furthermore, organizational governance has also been shown to improve agency performance through more effective resource management, transparent decision-making, and the strengthening of internal control systems. Thus, the implementation of good organizational governance serves as a strategic instrument in achieving accountability and the sustainable improvement of government agency performance
The Impact of Employee Competence and the Use of Information Technology on Financial Accountability Mhicael Susanto
Economy, Business, Finance, Accounting & Management Journal Vol. 2 No. 1 (2026): January: Economy, Business, Finance, Accounting & Management
Publisher : Yayasan Cinta Negara Indonesia

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Abstract

Financial accountability is a key aspect of achieving transparent and responsible organizational governance. However, various challenges in financial management persist, stemming from low staff competence and the suboptimal use of information technology. This study aims to analyze the impact of staff competence and the use of information technology on financial accountability. The research method used is a quantitative method with a survey approach. Data were collected through the distribution of questionnaires to officials involved in financial management within public sector organizations. Data analysis employed multiple linear regression to test the influence of each independent variable on the dependent variable. The results indicate that staff competence has a positive and significant effect on financial accountability. Furthermore, the utilization of information technology was also found to have a positive and significant impact on improving the quality of financial accountability. Simultaneously, both variables contribute significantly to enhancing an organization’s financial accountability. Thus, improving staff competence supported by the optimal utilization of information technology can serve as an effective strategy to strengthen financial accountability and foster more transparent, effective, and accountable financial governance
The Impact of Good Corporate Governance on the Financial Performance of Companies Listed on the Indonesia Stock Exchange Purnamasari; Kharisma
Economy, Business, Finance, Accounting & Management Journal Vol. 2 No. 1 (2026): January: Economy, Business, Finance, Accounting & Management
Publisher : Yayasan Cinta Negara Indonesia

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Abstract

Good Corporate Governance (GCG) is one of the key factors that can enhance the effectiveness of corporate management and drive optimal financial performance. The implementation of good corporate governance is becoming increasingly important for companies listed on the Indonesia Stock Exchange (IDX) as it can improve transparency, accountability, and investor confidence. However, previous research findings on the impact of GCG on financial performance remain inconsistent. Therefore, this study aims to analyze and test the impact of Good Corporate Governance on the financial performance of companies listed on the Indonesia Stock Exchange. This study employs a quantitative approach using secondary data obtained from companies’ annual reports and financial statements for the 2020–2023 period. The research sample was determined using *purposive sampling*. The Good Corporate Governance variable is proxied through independent commissioners, the board of commissioners, institutional ownership, and the audit committee, while financial performance is measured using *Return on Assets* (ROA). Data analysis was conducted using multiple linear regression. The results indicate that Good Corporate Governance has a positive and significant impact on a company’s financial performance. These findings indicate that the implementation of good corporate governance can enhance the effectiveness of oversight, reduce agency conflicts, and support improvements in corporate profitability. Thus, Good Corporate Governance is a critical factor in driving sustainable improvements in corporate financial performance
Application of Environmental, Social, and Governance (ESG) Principles as Dynamic Capabilities: A Case Study of PT Mustika Ratu Tbk Rahma Muti’ah; Mulkan Ritonga; Nurintan Asyiah Siregar3
Economy, Business, Finance, Accounting & Management Journal Vol. 2 No. 1 (2026): January: Economy, Business, Finance, Accounting & Management
Publisher : Yayasan Cinta Negara Indonesia

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Abstract

This study aims to analyze the implementation of Environmental, Social, and Governance (ESG) principles at PT Mustika Ratu Tbk (MRAT) as a dynamic capability that builds a resilient, responsible, and sustainable financial system. Using a qualitative approach with a single case study design, secondary data were collected through library research on 19 international journal articles (2025–2026) and documentation study of annual reports, sustainability reports, press releases, and national media coverage for the 2023–2026 period. Deductive thematic content analysis was conducted by classifying empirical evidence into the ESG principle framework: dynamic materiality, stakeholder orientation, long-term value creation, transparency and accountability; along with E, S, G dimensions; implementation instruments; key actors; and impacts. The results show that MRAT consistently actualizes the four main ESG principles through programs such as mangrove planting, Women Empowerment Conference, Jamunomic Ecosystem, and ISO 9001 and ISO 14001 certifications. The governance dimension (G) proves to be the foundation enabling the effectiveness of environmental (E) and social (S) dimensions. Policy, market, internal governance, and digital instruments are integrated synergistically, with digital transformation acting as a mediator of performance improvement. The five key actors (management, investors, regulators, employees/partners, consumers/public) work harmoniously to create a virtuous circle of ESG reinforcement. The impacts include economic resilience, reduction of environmental and social risks, inclusive growth, and tangible contribution to intergenerational welfare. This study contributes to ESG literature in the context of local wisdom-based family firms in developing countries and provides a best practice model for similar companies
Analysis of Factors Affecting Regional Economic Growth from a Development Economics Perspective Nurintan Asyiah
Economy, Business, Finance, Accounting & Management Journal Vol. 2 No. 1 (2026): January: Economy, Business, Finance, Accounting & Management
Publisher : Yayasan Cinta Negara Indonesia

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Abstract

Regional economic growth is one of the key indicators of development success and is influenced by various economic, social, and institutional factors. Differences in growth rates across regions highlight the need to analyze the factors that determine regional economic performance. This study aims to analyze the effects of investment, human capital quality, government spending, and infrastructure on regional economic growth from a development economics perspective. The study employs a quantitative approach using multiple linear regression analysis based on secondary data obtained from the Central Bureau of Statistics and relevant agencies. The results indicate that investment, human capital quality, and infrastructure have a positive and significant impact on regional economic growth, while government spending exerts a positive but relatively weaker influence. This study concludes that synergistic development policies focused on increasing investment, improving human resource quality, and developing infrastructure are key strategies for promoting sustainable regional economic growth

Page 3 of 3 | Total Record : 25

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