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INDONESIA
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Published by CV. Adiba Aisha Amira
ISSN : -     EISSN : 30633648     DOI : Zenodo
Core Subject : Economy,
Economics, Econometrics & Finance
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) is a scientific journal that publishes articles in the field of Business and finance that contain conceptual ideas in the fields of Economics, Accounting, Management, Business and finance. The scope is Human Resource Management, Marketing Management, Financial Management, Production/Operational Management, Strategic Management, Islamic Business Management, Halal Industry Management, Hajj and Umrah Management, Zakat and Waqf Management / Islamic Philanthropy, Tourism Management, Banking Management, Industrial Management, Agribusiness Management, Business Administration and financial management within the scope of organisations both banking, hospitality, and others.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 444 Documents
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DEBT RESTRUCTURING AND STRENGTHENING INTERNATIONAL COOPERATION: A LITERATURE REVIEW OF GLOBAL ECONOMIC RISK MITIGATION STRATEGIES FOR THE 2025 IMF-WORLD BANK MEETINGS Indra Rachmawati; Lia Lia
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 1 (2025): JULY
Publisher : CV. Adiba Aisha Amira

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Abstract

The global debt crisis and increasing fragmentation of the international economy are the main challenges facing countries in 2025. This research aims to examine debt restructuring strategies and strengthening international cooperation as an effort to mitigate global economic risks, with a focus on the agenda and relevance in the 2025 IMF-World Bank Meetings. Through a literature review of official documents, policy reports, and scientific literature, this research finds that effective debt restructuring requires transparency, broad creditor participation, and an inclusive and adaptive framework. Meanwhile, international cooperation through multilateral forums such as the IMF, World Bank, and G20 has been proven to accelerate the restructuring process, encourage reform of the global financial architecture, and provide technical and financial support to crisis-affected countries. The results of the study confirm that the success of mitigating global economic risks is highly dependent on political commitment, policy innovation, and synergy between countries. Inclusive debt restructuring and strengthened international cooperation are the key foundations for a fair, sustainable and resilient economic recovery.
REGULATORY TRANSFORMATION OF THE DIGITAL ECONOMY AND THE CHALLENGES OF PERSONAL DATA PROTECTION IN INDONESIA: A LITERATURE REVIEW Zulfikar Yusya Mubarak; Rony Nur Triwibowo
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 1 (2025): JULY
Publisher : CV. Adiba Aisha Amira

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Abstract

The transformation of digital economy regulations in Indonesia is a response to the rapid development of information and communication technology that has changed the national economic landscape. The Indonesian government has initiated various policies and regulations to support the growth of the digital economy, including strengthening personal data protection through the Personal Data Protection Law (PDP Law). However, the implementation of these regulations still faces various challenges, such as disharmony between institutions, weak law enforcement, and low digital literacy among the public and business actors. In addition, the rise of personal data leakage cases highlights the importance of monitoring and strengthening cybersecurity infrastructure. This literature review analyses the dynamics of digital economy regulatory transformation and the challenges of personal data protection in Indonesia, and recommends the need for regulatory harmonisation, improved digital literacy, and multi-stakeholder collaboration to create a safe, inclusive, and sustainable digital ecosystem.
ANALYSIS OF FACTORS DETERMINING CUSTOMER LOYALTYIN BUILDING SHOPPING SATISFACTION AT A COFFEE SHOP Muh. Husriadi; Megasari Megasari; Citra Ayu Ningsi
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 1 (2025): JULY
Publisher : CV. Adiba Aisha Amira

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Abstract

This research is motivated by the challenges in building loyalty coffee shop customers in the middle increasing competition​ tight and changing behavior consumers. The aim of the research is to understand factors that influence loyalty customer through experience holistic shopping, including​ quality products, services, atmosphere, social interactions, and the use of digital technology. The method used is a qualitative approach with a case study design, involving interview in-depth and observation participatory approach at several coffee shops in Kendari City. Data analysis was conducted using the Miles and Huberman model to identify themes and patterns the main results of the study showed that the consistency of coffee taste and menu variety, friendliness staff, atmosphere comfortable, meaningful social interactions, and convenience access to digital technology together to form satisfaction and loyalty customers. The implications of this research emphasize importance integration aspect products, services, environment, and technology with a personal approach to create experience sustainable and competitive customer service. Recommendations given for coffee shop managers to optimize training staff, interior design, and utilization of technology without ignore human interaction.
THE URGENCY OF STRENGTHENING ELECTRONIC TRANSACTION REGULATIONS IN SUPPORTING THE DIGITAL ECONOMY ECOSYSTEM: A LITERATURE STUDY Nuni Wulansari; Fajar Nur Wibowo; Asharryadi Noegroho
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 1 (2025): JULY
Publisher : CV. Adiba Aisha Amira

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Abstract

The rapid development of the digital economy in Indonesia has driven a major transformation in people's transaction patterns, with electronic transactions becoming an integral part of economic activity. However, this progress is also accompanied by legal challenges, such as consumer protection, data security, and suboptimal law enforcement. This study aims to analyse the urgency of strengthening electronic transaction regulations in supporting the national digital economy ecosystem. The research method used is juridical-normative with a qualitative approach through a literature study of laws and regulations, scientific journals, and official documents. The study results show that although regulations such as the ITE Law, PSTE Regulation, and Personal Data Protection Law have provided a strong legal basis, their implementation still faces various obstacles, such as multiple interpretations of articles, low digital literacy, and weak supervision. Strengthening regulations is needed to create legal certainty, improve consumer protection, and encourage innovation and healthy business competition. Collaboration between the government, business actors, and the community is key in building a safe, inclusive, and highly competitive digital economy ecosystem.
THE EFFECT OF EMPLOYEE CREATIVITY ON INNOVATIVE WORK BEHAVIOR: THE  MODERATING ROLE  OF WORK CENTRALITY Anak Agung Istri Intan Prabawati; I Gede Riana
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 1 (2025): JULY
Publisher : CV. Adiba Aisha Amira

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Abstract

This study aims to analyze the effect of employee creativity on innovative work behavior with the moderating role of work centrality. The research sample consisted of 38 employees at a Military Court Office III-14 Denpasar. Data were collected using a closed-ended questionnaire based on a 5-point Likert scale and analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) approach with the assistance of WarpPLS software. The results indicate that employee creativity has a positive and significant effect on innovative work behavior. Work centrality was found to positively moderate this relationship, strengthening the influence of creativity on employee innovation. These findings confirm the Job Demands-Resources (JD-R) Theory, where creativity and work centrality function as personal resources that promote positive work behavior. The practical implication highlights the importance for organizations to foster a work environment that supports creativity and work meaningfulness. Future research is recommended to research expand the sample and apply a mixed-methods approach.
DIVIDEND SIGNALS AND STOCK RETURNS Anak Agung Ayu Riris Prayasita; Dewa Gede Wirama
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 1 (2025): JULY
Publisher : CV. Adiba Aisha Amira

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Dividend signals are considered one form of information used by investors in making investment decisions. This study is based on signaling theory, which posits that information disclosed by corporate management, such as dividend distribution, can influence investors' perceptions of future stock return potential. The aim of this study is to determine the effect of dividend signals on stock returns in companies listed on the Indonesia Stock Exchange (IDX) in 2024. The dividend signal variable is measured using a dummy variable: a score of 1 is assigned if there is an increase or initiation of dividends, and 0 if there is no increase or no dividend distribution. Control variables include net profit margin (NPM), return on equity (ROE), and total asset turnover (TAT), which have consistently been shown to influence stock returns in prior studies. This study uses secondary data from annual financial reports published on the IDX website. The sample comprises 278 companies, determined using the Slovin formula and selected via proportionate stratified random sampling. Multiple linear regression analysis is employed to assess the effect of the independent variable on stock returns. The results indicate that dividend signals have a positive effect on stock returns. This finding suggests that investors regard dividend-related information as an important signal in making investment decisions. For companies, the result implies that dividend policy should be given due consideration, as it influences investor perceptions of the company's future prospects.
THE EFFECT OF CAREER DEVELOPMENT ON ORGANIZATIONAL CITIZENSHIP BEHAVIOR MEDIATED BY EMPLOYEE ENGAGEMENT Ni Kadek Vera Dwi Ocktaviani; Made Surya Putra
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 1 (2025): JULY
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Abstract

This study aims to analyze the effect of career development on organizational citizenship behavior (OCB), mediated by employee engagement, with a case study at Prama Sanur Beach Bali. A saturated sampling technique was used, with the total population of 104 employees serving as the sample. The research method employed was a survey using questionnaires and interviews, analyzed through descriptive statistics and inferential statistical tools using Structural Equation Modeling - Partial Least Squares (SEM-PLS). The results indicate that career development has a positive and significant effect on organizational citizenship behavior. Career development also has a positive and significant effect on employee engagement. Moreover, employee engagement has a positive and significant effect on organizational citizenship behavior and mediates the relationship between career development and organizational citizenship behavior.
ENVIRONMENTAL UNCERTAINTY AS A MODERATOR OF THE INFLUENCE OF PARTICIPATIVE BUDGETING AND BUDGETARY EMPHASIS ON BUDGETARY SLACK IN THREE-STAR HOTELS IN BADUNG REGENCY Ni Putu Diah Pranaya Kusuma Putri; I Gusti Ayu Made Asri Dwija Putri
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 1 (2025): JULY
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Abstract

Effective budget management is essential for achieving sound financial performance in 3-star hotels in Badung Regency. However, many hotels struggle to prepare realistic budgets, often resulting in budgetary gaps. Evaluating budgetary gaps is crucial, as they can affect managerial decision-making and negatively impact the hotel's financial performance. This study aims to empirically examine the influence of participatory budgeting and budgetary pressure on budgetary gaps in 3-star hotels in Badung Regency. Furthermore, it analyzes how environmental uncertainty moderates the relationship between participatory budgeting and budgetary pressure with budgetary gaps. The study population consists of 25 three-star hotels in Badung Regency. A purposive sampling technique was employed, with a total of 175 respondents—one manager from each department involved in budget preparation in every hotel. Data were analyzed using SPSS with Moderated Regression Analysis (MRA) techniques. The findings reveal that both participatory budgeting and budgetary pressure have a positive and significant influence on budgetary gaps. Additionally, environmental uncertainty was found to weaken the relationship between participatory budgeting and budgetary gaps but did not moderate the effect of budgetary pressure
THE EFFECT OF DISBURSED CREDIT, CAPITAL ADEQUACY, AND CASH TURNOVER RATE ON THE PROFITABILITY OF VILLAGE CREDIT INSTITUTIONS (LPD) Ni Kadek Korita Dewi; I Made Karya Utama
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 1 (2025): JULY
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This study aims to examine the effect of disbursed credit, capital adequacy, and cash turnover rate on the profitability of Village Credit Institutions (LPD) in Kintamani District, based on the anticipated income theory. The urgency of this study is driven by the high number of unhealthy and non-operational LPDs in Kintamani compared to other districts in Bangli Regency, despite the overall upward trend in net profits and total assets. This discrepancy indicates a potential imbalance between asset growth and financial management efficiency. The study employs secondary data derived from the financial reports of 57 active LPDs in Kintamani from 2021 to 2023, totaling 171 observations, collected using non-probability purposive sampling. Data analysis was conducted using multiple linear regression with SPSS software. The findings show that disbursed credit, capital adequacy, and cash turnover rate have a positive and significant impact on LPD profitability.
THE IMPACT OF MANAGERIAL OWNERSHIP, INSTITUTIONAL OWNERSHIP, AND FOREIGN OWNERSHIP ON EARNINGS MANAGEMENT (Empirical Study on Consumer Non-Cyclicals Sector Companies Listed on the Indonesia Stock Exchange in 2021-2023) Kadek Ayu Novita Permata Sari; Gede Juliarsa
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 1 (2025): JULY
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Earnings management remains a common strategy employed by public companies, wherein management intentionally adjusts financial statements to meet targeted earnings. This research offers empirical insights into how managerial, institutional, and foreign ownership influence earnings management practices within consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange between 2021 and 2023. Profitability is considered as a control variable in the analysis. Adopting a quantitative associative approach and utilizing multiple linear regression, the study examines 23 selected firms through purposive sampling, yielding 69 total observations. The findings indicate that all three types of ownership exert a negative impact on earnings management, whereas profitability shows a positive effect. From a theoretical standpoint, the results reinforce agency theory, emphasizing that ownership structures function as effective oversight tools in curbing opportunistic managerial actions. In practical terms, the study’s outcomes provide valuable guidance for investors in evaluating financial reporting risks and motivate company management to uphold greater transparency and accountability.

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