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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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THE ROLE OF CLOUD-BASED ACCOUNTING SYSTEMS IN ENHANCING FINANCIAL INFORMATION QUALITY Franco Benony Limba; Shella Gilby Sapulette; Alend Talla
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 3 (2025)
Publisher : CV. Adiba Aisha Amira

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Abstract

This study aims to analyze the role of cloud-based accounting systems in improving the quality of financial information through a literature review approach. The development of cloud technology has significantly transformed accounting practices, particularly in terms of efficiency, transparency, and accuracy of financial reporting. Through a literature review from various academic sources, this study identified that the implementation of cloud-based accounting systems can improve the relevance, reliability, timeliness, and comparability of financial information. Furthermore, these systems enable real-time access to accounting data, strengthen internal controls, and support strategic decision-making based on more accurate data. However, challenges such as data security issues, implementation costs, and resistance to change were also identified as factors that may impact the effectiveness of this technology implementation. Overall, the results of this study confirm that cloud-based accounting systems make a substantial contribution to improving the quality of financial information, although their success depends heavily on the organization's readiness to manage technological change and the associated risks.
ANALYSIS OF FAMILY ECONOMIC RESILIENCE OF LAYER CHICKEN EGG FARMERS IN SUSUT DISTRICT, BANGLI REGENCY Luh Putu Trisna Resty Amara; Amrita Nugraheni Saraswaty
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 3 (2025)
Publisher : CV. Adiba Aisha Amira

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Family economic resilience refers to the household’s ability to meet basic needs, manage assets, and protect itself from economic risks. Susut District, Bangli Regency, was chosen as the research site because it represents one of the major centers of egg production in Bali. This study aims to analyze the effects of location, income, savings, education of the household head, home ownership, and health insurance on the economic resilience of farming families. The research population consisted of 95 farming households, all of which were used as the sample through purposive sampling. Data were analyzed using binary logistic regression, with family economic resilience defined as the fulfillment of at least three out of five resilience criteria. The results indicate that simultaneously, all variables significantly affect family economic resilience. Partially, income, education of the household head, home ownership, and health insurance exert significant effects, while location and savings do not.
THE INFLUENCE OF CAREER MOTIVATION, FINANCIAL REWARDS, AND PROFESSIONAL RECOGNITION ON ACCOUNTING GRADUATES’ INTEREST IN OBTAINING CERTIFIED PUBLIC ACCOUNTANT (CPA) CERTIFICATION Cok Bagus Wedananda Satwika; Luh Gede Krisna Dewi
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 3 (2025)
Publisher : CV. Adiba Aisha Amira

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Abstract

This study aims to examine the influence of career motivation, financial rewards, and professional recognition on accounting graduates’ interest in obtaining Certified Public Accountant (CPA) certification. In the increasingly competitive accounting profession, professional certification has become essential for distinguishing oneself and advancing a career. Despite producing an average of 35,000 accounting graduates annually, Indonesia has a relatively low number of CPA certified accountants only about 2,064 as of August 31, 2023. This phenomenon indicates a lack of interest among graduates in taking the CPA certification exam. This research employs a quantitative method with an associative approach. Data were collected through questionnaires distributed to 212 active master’s students in the accounting study program at Udayana University, selected using a proportionate stratified random sampling technique. The independent variables in this study are career motivation, financial rewards, and professional recognition, while the dependent variable is the interest of accounting graduates in obtaining CPA certification. Data analysis was conducted using multiple linear regression. The findings reveal that career motivation, financial rewards, and professional recognition each have a positive and significant effect on accounting graduates’ interest in obtaining CPA certification. These results align with the Theory of Planned Behavior (TPB), which explains that an individual’s intention to engage in a behavior is influenced by their attitude toward the behavior, subjective norms, and perceived behavioral control.
THE RELATIONSHIP BETWEEN MARKET PRESSURE AND THE EXTENT OF BIODIVERSITY DISCLOSURE Ni Putu Stefy Chaterina Wijaya; Putu Agus Ardiana
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 3 (2025)
Publisher : CV. Adiba Aisha Amira

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This study aims to examine the association between market pressure and the extent of biodiversity disclosure among companies across all sectors listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. A total of 990 sustainability reports published by these companies within the same period were analysed. Content analysis was employed to measure the extent of biodiversity disclosure as the dependent variable, while market pressure served as the independent variable. This study used Institutional theory to explain the association between the variables. Pearson correlation and multiple linear regression analyses were conducted to investigate both simple and more complex relationships, specifically the association between non-Asian market pressure and the extent of biodiversity disclosure. The results indicate a positive relationship, suggesting that companies tend to respond to institutional pressures from non-Asian markets by increasing transparency in biodiversity disclosure to maintain legitimacy and a good reputation in the international market.
THE EFFECT OF BUSINESS CAPITAL, ACCOUNTING KNOWLEDGE, AND THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS ON THE PERFORMANCE OF MSMEs IN DENPASAR CITY Ni Luh Made Widya Arini Putri; Henny Triyana Hasibuan
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 3 (2025)
Publisher : CV. Adiba Aisha Amira

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The performance of MSMEs is considered one of the benchmarks for the success of a business entity in achieving its objectives. Improved performance will bring progress for a business to survive in increasingly intense competition. This study aims to obtain empirical evidence regarding the effect of business capital, accounting knowledge, and the implementation of accounting information systems on the performance of MSMEs in Denpasar City. The population in this study consists of MSMEs spread across Denpasar City, totaling 69,491 units. The sampling method used was probability sampling with the disproportionate stratified random sampling technique. The number of samples based on the Slovin formula was 100. Data were collected by distributing questionnaires to 100 MSMEs operating in Denpasar City. The analytical technique employed was multiple linear regression analysis using SPSS 26 for Windows. Based on the results of the analysis, business capital has a positive and significant effect on MSME performance, and accounting knowledge also has a positive and significant effect on MSME performance. However, the implementation of accounting information systems has no effect on MSME performance.
NEUROMARKETING INSIGHTS INTO BRAND LOYALTY FORMATION IN GEN Z CONSUMERS Loso Judijanto; Dodi Setiawan Riatmaja; Baskoro Ajie
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 3 (2025)
Publisher : CV. Adiba Aisha Amira

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This study aims to explore the role of neuromarketing in understanding the formation of brand loyalty among Generation Z consumers. This generation has unique characteristics, such as a strong attachment to digital technology, a preference for authentic experiences, and a tendency to connect emotionally with brands. Using a literature review method, this study examines the results of previous studies that focused on the application of neuroscience in marketing, specifically in uncovering how visual, emotional, and cognitive stimuli influence Gen Z consumer behavior. The results show that brand loyalty among Gen Z is built not only through product quality and price, but also through emotional resonance, social values, and immersive digital experiences. Neuromarketing, through techniques such as eye-tracking, brainwave analysis, and physiological response measurement, can provide a more accurate understanding of consumers' subconscious preferences that are often not revealed through traditional survey methods. This study confirms that integrating neuromarketing insights with branding strategies can be key to building long-term relationships between brands and Gen Z consumers.
BIG DATA ANALYTICS IN PUBLIC SECTOR AUDIT: TRANSFORMING RISK ASSESSMENT AND FRAUD DETECTION Ferry Hendro Basuki; Rita J. D. Atarwaman; Yuyun Yuniarti Layn
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 3 (2025)
Publisher : CV. Adiba Aisha Amira

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The development of big data technology has brought about significant transformations in public sector audit practices, particularly in the areas of risk assessment and fraud detection. This study aims to comprehensively examine how big data analytics (BDA) is used in public sector audits through a literature review approach. By analyzing various previous studies, this article identifies the role of BDA in expanding the scope of audit analysis, improving the accuracy of risk assessments, and accelerating the fraud detection process through the use of intelligent algorithms and predictive analytics techniques. The study also highlights the challenges faced, including limited data quality, privacy issues, auditor skills, and the readiness of public institutions to adopt such technology. The results indicate that the application of BDA has the potential to improve the effectiveness and efficiency of public sector audits, while strengthening the accountability and transparency of state financial management. These findings provide academic contributions to modern auditing literature and offer practical implications for auditors and policymakers in formulating digital transformation strategies for public sector audits.
ENVIRONMENTAL AUDITING IN THE PUBLIC SECTOR: MEASURING ACCOUNTABILITY IN GREEN PUBLIC EXPENDITURE Dewi Nidia Soepriadi; Jabida Latuamury; Kathleen Asyera Risakotta
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 3 (2025)
Publisher : CV. Adiba Aisha Amira

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This study aims to analyze the role of environmental auditing in the public sector, focusing on measuring the accountability of public expenditure allocated for green or environmentally friendly programs. Using a literature review method, this study examines various academic studies, environmental audit reports, and policy documents related to accountability practices in sustainability-oriented public financial management. The study results indicate that environmental auditing functions not only as a tool for monitoring budget utilization but also as a strategic instrument for ensuring the transparency, efficiency, and sustainability of government environmental policies. The literature analysis demonstrates that integrating environmental audits into public accountability systems can improve the quality of decision-making, strengthen public trust, and promote alignment between fiscal policy and sustainable development goals. However, the study also identifies several challenges, such as limited green performance indicators, insufficient auditor capacity, and weak reporting standards across countries. Therefore, the development of a more comprehensive and standardized environmental audit framework is needed to more effectively measure accountability in green public expenditure and make it comparable across jurisdictions.
ACCELERATION OF BALI TOURISM RECOVERY IN FACING THE GLOBAL ECONOMIC RECESSION IN 2023 Made Heny Urmila Dewi; Ni Putu Martini Dewi
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 3 (2025)
Publisher : CV. Adiba Aisha Amira

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Global economic pressures have been felt by many countries at the end of 2022. The weakening global economic environment, both directly and indirectly, has the effect on Indonesia’s economic performance, including Bali. This condition poses a threat of an economic recession in 2023. The objectives of this study are: (1) to examine the development conditions of Bali’s tourism sector in facing the threat of a global economic recession in 2023, and (2) to examine strategies for accelerating the recovery of Bali’s tourism sector so that it can survive the global economic recession in 2023. This research was conducted in the Province of Bali. The Province of Bali was chosen as the study location because it is a tourism center that is significantly affected by this economic recession. The data analysis methods used in this study are as follows: (1) descriptive analysis, which is used to examine economic growth, economic performance, and the performance of Bali’s tourism sector, and (2) policy analysis. The results of the study show that: (1) Bali’s economic development in 2023 is in a conducive condition despite the issue of a global recession, (2) Bali’s economic development in 2023 is still driven by improved performance in business sectors related to tourism, (3) several actions that need to be taken to accelerate the recovery of Bali’s tourism sector are maintaining the uniqueness of attractions, accessibility, promotion, and infrastructure, and (4) strategies that need to be implemented so that tourists visiting Bali feel safe and comfortable are by applying high standards of sanitation, high standards of security, staycation, niche tourism, wellness tours, and virtual tourism.
THE EFFECT OF LEVERAGE AND SALES GROWTH ON FINANCIAL DISTRESS WITH PROFITABILITY AS A MEDIATOR I Putu Artha Pratama Gunawan; Putu Ery Setiawan
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 3 (2025)
Publisher : CV. Adiba Aisha Amira

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Financial distress is a condition characterized by a decline in a company's financial performance prior to bankruptcy. This study aims to examine the effect of leverage and sales growth on financial distress with profitability as a mediating variable in metal goods and related sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The sample consists of 16 companies determined using the purposive sampling method. The data analysis techniques employed include descriptive analysis and inferential analysis, which consist of path analysis, Sobel test, and t-test. The results indicate that leverage has a significant negative effect on financial distress, while sales growth has no effect on financial distress. Profitability has a significant positive effect on financial distress, and leverage has a significant negative effect on profitability, whereas sales growth has a significant positive effect on profitability. Furthermore, profitability is proven to mediate the effect of leverage and sales growth on financial distress.

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