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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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ANALYSIS OF FACTORS AFFECTING INDONESIAN CANE MOLASSES EXPORT VOLUME Alifio Aradea Putranto; Made Kembar Sri Budhi
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 3 (2025)
Publisher : CV. Adiba Aisha Amira

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Abstract

Cane molasses is a by-product of sugarcane processing that can no longer be crystallized and still contains sugar and non-sugar (organic) materials. Between 2000 and 2023, molasses production in Indonesia has shown continuous growth, with an average export value of USD 56.3 million. This study aims to examine the effects of export price, sugarcane production, sugarcane plantation area, and inflation rate on the export volume of Indonesian cane molasses during the 2000–2023 period. This research employs an explanatory approach with a quantitative method. Secondary time-series data were obtained from the Central Bureau of Statistics, the Ministry of Agriculture, and Bank Indonesia. The analysis uses the Ordinary Least Squares (OLS) method with a multiple linear regression model. The results indicate that simultaneously, export price, sugarcane production, sugarcane plantation area, and inflation rate significantly affect the export volume of Indonesian cane molasses. Partially, export price and inflation rate do not have a significant effect, whereas sugarcane production and plantation area positively and significantly influence the export volume. Recommendations include allocating resources for export-supporting infrastructure development, providing high-quality superior seedlings, improving agricultural infrastructure in sugarcane production centers, identifying and designating Sugarcane Development Areas (KPT) in potential regions, and implementing capacity-building programs to enhance the structural competitiveness of the molasses industry.
THE INFLUENCE OF FINANCIAL MANAGEMENT BEHAVIOR, FINANCIAL LITERACY, AND RISK TOLERANCE ON INVESTMENT DECISIONS Ni Putu Keisya Ulan Pramesti; I Dewa Nyoman Badera
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 influence of financial management behavior, financial literacy, and risk tolerance on investment decisions among accounting students in Bali. The research sample consisted of 312 respondents from Udayana University, Ganesha University of Education, Mahasaraswati University Denpasar, Warmadewa University, and University of National Education. Data were collected through online questionnaires and analyzed using the Partial Least Squares Structural Equation Modeling (SEM-PLS) technique. The results indicate that financial management behavior, financial literacy, and risk tolerance have a positive and significant effect on students’ investment decisions.
THE EFFECT OF PRODUCT QUALITY ON REPURCHASE INTENTION MEDIATED BY CUSTOMER SATISFACTION (A Study on Toyota Car Consumers) Pande Erlangga Raewangsa; I Wayan Santika
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 3 (2025)
Publisher : CV. Adiba Aisha Amira

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Abstract

The rapid development of the automotive industry in Indonesia compels companies to continuously innovate in order to face increasingly intense competition. Toyota, as one of the market leaders, faces the challenge of declining sales despite having a large customer base. This phenomenon raises the question of whether product quality directly drives repurchase intention, or whether other factors mediate the relationship. This study aims to examine the effect of product quality on repurchase intention with customer satisfaction as a mediating variable among Toyota consumers in Denpasar. A quantitative approach with a causal design was employed. Data were collected through questionnaires distributed to existing Toyota customers at PT Astra International Auto2000 Sanur, with a sample size ranging from 55 to 110 respondents, determined through purposive sampling. The variables used included product quality (X), customer satisfaction (M), and repurchase intention (Y), each measured with specific indicators based on established theories and previous studies. Analysis was conducted to determine both the direct and indirect relationships among variables. The findings reveal that product quality does not have a significant effect on repurchase intention. However, product quality has a positive and significant effect on customer satisfaction. Furthermore, customer satisfaction exerts a positive and significant influence on repurchase intention and significantly mediates the relationship between product quality and repurchase intention. These results emphasize that consumer loyalty is not solely determined by product quality but also by the level of satisfaction experienced after product usage. Therefore, enhancing customer satisfaction becomes a key strategy for Toyota in maintaining consumer loyalty and competitiveness in the Indonesian automotive market.
THE EFFECT OF ALLOWANCE, PEER ENVIRONMENT, AND INFORMATION AND TECHNOLOGY ACCESS ON ONLINE GAMBLING DECISIONS AMONG UNIVERSITY STUDENTS IN DENPASAR CITY Patricia Clarisa Dellastrada; I Made Endra Kartika Yudha
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 3 (2025)
Publisher : CV. Adiba Aisha Amira

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Abstract

The presence of the internet has had a tremendous impact on humans. One consequence of the rapid development of technology is increased access to various digital platforms, including the increasingly worrying phenomenon of online gambling. This phenomenon is expected to become more widespread among university students, particularly in Denpasar City. Students in this region face complex life dynamics, influenced by economic, social, and technological advances. Pocket money, as an economic aspect, plays a crucial role in supporting academic and non-academic activities, while the peer environment also shapes behavioral patterns and decision-making. On the other hand, access to information and technology presents both opportunities and challenges for students in their daily learning and social interactions. This study aims to analyze the influence of pocket money, peer environment, and access to information and technology on university students in Denpasar City. The study used a quantitative approach with a survey method by distributing questionnaires to 100 students from various universities in Denpasar City. The data analysis technique used was multiple linear regression to test the influence of each independent variable. The results showed that, simultaneously and partially, the variables of pocket money, peer environment, and access to information and technology had a positive and significant influence on online gambling decisions among university students in Denpasar City. These findings confirm that economic, social, and technological factors are the main determinants in shaping the behavior and life patterns of students in the digital era.
GREEN ACCOUNTING AND GREEN INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE MODERATED WITH GOOD CORPORATE GOVERNANCE Ni Komang Pusparini; I Ketut Sujana
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 3 (2025)
Publisher : CV. Adiba Aisha Amira

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Abstract

Financial performance shows how well a company manages its resources to achieve its goals. In the context of sustainability, companies in the transportation and logistics sector for the period 2021–2024, as high contributors to carbon emissions, are faced with demands to implement environmentally friendly practices. This study aims to examine the influence of green accounting and green intellectual capital (GIC) on financial performance, as well as the role of good corporate governance (GCG) as a moderating variable. The research sample consists of 24 companies in the transportation and logistics sector listed on the Indonesia Stock Exchange for the period 2021–2024, selected using purposive sampling. The data were analyzed using moderated regression analysis (MRA), and the selection of GCG indicators used confirmatory factor analysis (CFA). The results show that green accounting and GIC support improved financial performance, but GCG does not strengthen this relationship. This study suggests improving the quality of GCG to be in line with the company's sustainability commitments.
EXPLORING THE DYNAMICS OF TECHNOSTRESS, PERCEIVED ORGANIZATIONAL SUPPORT, AND WORK ENGAGEMENT IN HIGHER EDUCATION INSTITUTIONS Ni Putu Cempaka Widyawati; I Made Artha Wibawa
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 7 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

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The rapid integration of digital technologies in higher education has transformed academic and administrative processes, but it has also given rise to new challenges such as technostress among  faculty and  staff.  This  study  explores  the  interrelationships between technostress, perceived organizational support, and work engagement within higher education institutions. Drawing on organizational behavior and occupational stress frameworks, the research investigates how technostress influences employees’ psychological states, and whether perceived organizational support can serve as a buffer that enhances engagement. Using a quantitative approach with survey data collected from academic and administrative staff, the study applies structural equation modeling to test the hypothesized relationships. The findings reveal that technostress negatively impacts work engagement, while perceived organizational support significantly mitigates this effect and fosters higher levels of engagement. These results highlight the critical role of supportive organizational practices in sustaining employee well-being and performance amidst ongoing digital transformation. The study contributes to the literature on  technology-related  stressors  in  educational  settings  and  provides  practical insights for institutional leaders seeking to cultivate a resilient and engaged workforce.
NEURO-BEHAVIORAL RESPONSES TO FINANCIAL RESTATEMENT DISCLOSURES: AN FNIRS EXPERIMENTAL STUDY Yuyun Yuniarti Layn; Arifuddin Arifuddin; Mediaty Mediaty
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 7 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

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This study aims to comprehensively examine individuals' neurobehavioral responses to financial restatement disclosures through a literature review approach, focusing on the use of functional Near-Infrared Spectroscopy (fNIRS) technology in accounting and behavioral finance research. Financial restatements are often perceived as negative signals that can influence investors' risk assessments, trust, and economic decisions. Through a search and analysis of relevant international academic literature, this study synthesizes empirical findings linking cognitive and emotional processes with brain activity, particularly in the prefrontal cortex, which plays a role in decision-making and financial information processing. This study also examines how an fNIRS-based experimental design is used to capture the dynamics of neurophysiological responses when individuals are exposed to financial restatement information. The results of the literature review indicate that financial restatement disclosures trigger complex neurobehavioral responses, reflecting increased cognitive load, sensitivity to risk, and changes in attitudes and decision-making behavior. Furthermore, the existing literature indicates that non-invasive neuroimaging approaches such as fNIRS have great potential to enrich our understanding of the internal mechanisms underlying market reactions to accounting information. This research provides theoretical contributions by formulating an integrative conceptual framework between accounting, behavioral finance, and neuroscience, and methodological contributions by highlighting the opportunities and challenges of using fNIRS in experimental studies in financial reporting.
INTEGRATION OF CORPORATE SOCIAL RESPONSIBILITY AND HUMAN RESOURCE MANAGEMENT IN SUPPORTING SUSTAINABLE DEVELOPMENT IN INDONESIAN SOES: A THEORETICAL REVIEW Zulfikar Akbar; Nurita Andriani; Muh. Syarif
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 7 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
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The integration of Corporate Social Responsibility (CSR) and Human Resource Management (HRM) has become increasingly crucial in supporting sustainable development, particularly in State-Owned Enterprises (SOEs/BUMN) in Indonesia. This theoretical review examines the synergy between CSR practices and HRM functions in achieving the Sustainable Development Goals (SDGs). Using a systematic literature review approach, this study analyzes the theoretical framework that connects CSR and HRM as strategic instruments for sustainable organizational performance. The findings indicate that the integration of Green Human Resource Management (GHRM) with CSR initiatives creates a multiplier effect in achieving economic, social, and environmental sustainability. SOEs in Indonesia face unique challenges and opportunities in implementing this integration due to their dual mandate as profit-oriented entities and agents of public welfare. This study contributes to the literature by proposing a conceptual framework for CSR-HRM integration specifically designed for the Indonesian SOE context, emphasizing the importance of stakeholder engagement, organizational culture, and regulatory compliance. The implications suggest that effective integration requires alignment between corporate strategy, HR policies, and sustainability objectives to maximize long-term value creation for all stakeholders.
THE MODERATING EFFECT OF CORPORATE GOVERNANCE STRENGTH ON THE RELATIONSHIP BETWEEN FAIR VALUE REPORTING AND STOCK RETURN VOLATILITY Yuyun Yuniarti Layn; Amiruddin Amiruddin; Dharmawati Dharmawati
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 7 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
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Abstract

This study aims to explore the relationship between fair value reporting and stock return volatility, and to assess the role of strengthened corporate governance as a moderating variable. Fair value reporting has become an important topic in the accounting and finance literature due to its ability to provide more relevant information regarding the value of a company's assets and liabilities, but at the same time, it increases uncertainty related to market fluctuations. The strength of corporate governance is believed to influence the extent to which fair value information impacts investor behavior and stock price volatility. This study uses a literature review method, examining various articles, journals, and empirical studies related to fair value reporting, corporate governance, and stock volatility. The literature analysis indicates that companies with stronger governance tend to be able to reduce the uncertainty created by fair value reporting, thus more controlling stock return volatility. These findings provide a theoretical understanding of the moderating mechanism of corporate governance in the context of fair value disclosure and its implications for the capital market, and open opportunities for further empirical research to quantitatively test this relationship.
GREEN PUBLIC FINANCIAL MANAGEMENT: INTEGRATING ENVIRONMENTAL METRICS INTO GOVERNMENT BUDGET REPORTING Rita J D Atarwaman; Nirwana Nirwana; Aini Indirajawati
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 7 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
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Abstract

Green Public Financial Management (PPM) is a strategic approach to public financial management that integrates environmental considerations into the entire fiscal policy cycle, particularly in the budgeting and government financial reporting processes. This study aims to systematically examine the concept, framework, and practice of integrating environmental metrics into government budget reporting through a literature review. This study analyzes various scientific publications, international agency reports, and policy documents relevant to the implementation of Green PFM in various countries. The results indicate that integrating environmental metrics, such as carbon emissions, energy efficiency, and natural resource management indicators, into government budget reporting has the potential to improve fiscal transparency, public accountability, and policy consistency between economic development goals and environmental sustainability. However, the implementation of Green PFM still faces several challenges, including limited institutional capacity, the lack of environmental measurement standards integrated with public accounting systems, and the complexity of cross-sector coordination. This study concludes that strengthening the regulatory framework, developing adaptive financial information systems, and improving human resource competencies are essential prerequisites for the successful integration of environmental metrics into government budget reporting. This study is expected to provide a conceptual contribution to the development of public finance policies oriented towards sustainable development.

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