cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Aslan
Contact Email
aslanalbanjary066@gmail.com
Phone
+6285245268806
Journal Mail Official
aslanalbanjary066@gmail.com
Editorial Address
Jalan. H. Muckhsin Dusun Tanjung Mentawa, Tanjung Mekar Sambas Village, West Kalimantan, Indonesia
Location
Kab. sambas,
Kalimantan barat
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 464 Documents
 43   44   45   46   47 
BLOCKCHAIN AND THE EVOLUTION OF ACCOUNTING PROFESSION: SKILLS, ROLES, AND ETHICAL IMPLICATIONS Franco Benony Limba; Shella Gilby Sapulette
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 10 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19583999

Abstract

The development of blockchain technology has brought significant changes to the practice and profession of accounting, particularly in terms of transparency, security, and efficiency in recording financial transactions. This study aims to analyze how blockchain influences the evolution of the accounting profession in terms of required skills, the professional role of accountants, and emerging ethical implications. The method used is a literature review, examining various scientific sources, including international journals, academic books, and research reports relevant to the topic of blockchain and accounting. The study results indicate that blockchain adoption is driving the transformation of accountants' skills from conventional to technology-based competencies, such as understanding distributed systems, data analysis, and digital-based auditing. Furthermore, the role of accountants is shifting from transaction recorders to strategic analysts and business advisors. Furthermore, blockchain implementation also raises ethical implications, such as issues of data privacy, professional responsibility, and the need for clear regulatory standards. Therefore, the accounting profession is required to proactively adapt to technological developments to maintain relevance and integrity in an increasingly digital business environment.
CLIMATE RISK AUDITING IN PUBLIC SECTOR FINANCE: A NEW PARADIGM FOR ACCOUNTABILITY Theresia Febiengry Sitanala; Adonia Anita Batkunde
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 10 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19584141

Abstract

Climate change has become a systemic risk with a significant impact on the financial stability of the public sector, necessitating a new approach to audit practice to ensure more comprehensive accountability. This study aims to examine the concept of climate risk auditing as a new paradigm in public sector financial auditing using a literature review method. The study analyzes various scientific sources, international institutional reports, and relevant regulations to identify developments, challenges, and implications for implementing climate risk audits. The results indicate that integrating climate risk into the audit process not only broadens the scope of traditional audits but also encourages increased transparency, disclosure of non-financial risks, and strengthened public sector governance. Furthermore, auditors are required to possess new competencies that include an understanding of sustainability issues, environmental risk analysis, and the use of technology-based data. This study also found that there are still limitations in audit standards that specifically address climate risk, necessitating the development of an audit framework that is adaptive and responsive to the dynamics of climate change. Thus, climate risk auditing is a crucial element in strengthening public accountability and supporting sustainable decision-making in the public sector.
WHISTLEBLOWING SYSTEMS AND AUDIT EFFECTIVENESS IN PUBLIC SECTOR GOVERNANCE Adonia Anita Batkunde; Theresia Febiengry Sitanala
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 10 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19584183

Abstract

This study aims to analyze the role of whistleblowing systems in improving audit effectiveness in public sector governance through a literature review approach. The method used is a literature review, reviewing various scientific sources such as journals, academic books, and institutional reports relevant to the topic. The results of the study indicate that the implementation of effective whistleblowing systems can strengthen the oversight function by providing a secure, anonymous, and reliable channel for reporting violations. This system contributes to early fraud detection, increased transparency, and fostered accountability within public sector organizations. Furthermore, audit effectiveness is also influenced by supporting factors such as whistleblower protection, an ethical organizational culture, and management commitment to follow-up on reports. Therefore, optimal integration of whistleblowing systems can be a strategic instrument in strengthening audit quality and realizing good governance.
IMPLEMENTATION OF THE TOURISM CODE OF ETHICS IN THE CANGGU TOURISM AREA TO SUPPORT SUSTAINABLE TOURISM PROGRAMS IN BADUNG REGENCY Maria Bertila Bere
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 10 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19584092

Abstract

This study examines the implementation of the Tourism Code of Ethics in the Canggu tourism area to support sustainable tourism in Badung Regency. It addresses three main issues: (1) the types of tourism codes of ethics applied, (2) the strategies used in their implementation, and (3) the implications of these practices for sustainable tourism. The study also evaluates how the code of ethics regulates interactions among tourists, tourism industry actors, and local communities, as well as its contribution to mitigating negative impacts such as environmental degradation, cultural disruption, and social imbalance, particularly in the context of overtourism. This research employs a qualitative descriptive method, with data collected through field observations, stakeholder interviews, and literature review. The data were analyzed to assess the effectiveness of ethical practices in supporting sustainable tourism. The findings reveal that: (1) the implementation of tourism codes of ethics, including waste separation, use of local products, and respect for local customs, promotes responsible behavior among tourists and industry actors, helping maintain environmental and cultural balance; (2) collaborative strategies developed through regular interactions among village governments, accommodation providers, MSMEs, and customary communities effectively reduce social conflicts, strengthen the local economy, and enhance cultural awareness among tourists; and (3) active community involvement in tourism activities, such as traditional cooking classes, cultural performances, and local guiding, increases community income, fosters cultural pride, strengthens host-guest relationships, and functions as an educational medium for visitors.
DIGITAL ECONOMY REGULATION IN DEVELOPING COUNTRIES: A SYSTEMATIC LITERATURE REVIEW ON CONSUMER PROTECTION, PLATFORM TAXATION, AND LEGAL CERTAINTY IN CRYPTO TRANSACTIONS Gunawan Widjaja
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 11 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20199383

Abstract

The digital economy is growing rapidly in developing countries but faces complex regulatory challenges across three key pillars: consumer protection, taxation of digital platforms, and legal certainty regarding crypto transactions. This study employs a literature review methodology. The findings indicate that only a few countries have specific consumer protection regulations for digital financial services, Indonesia’s digital economy tax revenue reached Rp31.05 trillion by November 2024, and legal uncertainty surrounding crypto creates a high-risk environment for retail investors. In conclusion, developing countries require a holistic approach that updates consumer protection laws for digital transactions, establishes online dispute resolution (ODR) mechanisms, integrates technology into tax systems, enhances consumer digital literacy, and facilitates regional regulatory harmonisation within ASEAN as well as the OECD’s global digital tax framework. Indonesia emerges as a progressive case study with regulatory reforms treating crypto as an investment commodity and a tax rate increased to 0.21%, yet cross-border implementation challenges and weak digital literacy remain major obstacles to the sustainability of an inclusive and secure digital economy.
FROM POLICY TO PRACTICE: A SYSTEMATIC REVIEW OF INDONESIA’S DIGITAL ECONOMY REGULATIONS FOLLOWING THE PERSONAL DATA PROTECTION ACT AND THE ELECTRONIC INFORMATION AND TRANSACTIONS ACT Gunawan Widjaja
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 11 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20199401

Abstract

Indonesia’s digital economy has undergone an accelerated transformation following the enactment of Law No. 27 of 2022 on Personal Data Protection (PDP Law) and the amendment of Law No. 11 of 2008 on Information and Electronic Transactions (ITE Law) via Law No. 1 of 2024. This systematic review analyses the transformation of normative policies and the realities of regulatory implementation using a literature review method. Key findings highlight progressive regulatory synergy that is, however, hampered by a policy-practice gap, low compliance among businesses (35%), weak institutional coordination within the Personal Data Protection Commission (KPDP), and adaptation costs that burden SMEs. The Tokopedia-Akulaku data breach case study illustrates enforcement challenges, whilst private initiatives such as ‘Privacy by Design’ demonstrate the potential for collaboration. This article recommends accelerating the establishment of the Personal Data Protection Agency (KPDP), harmonising implementing regulations, conducting national digital literacy training, and adopting a multi-stakeholder model to bridge the regulatory-practice gap, thereby supporting the target of the digital economy contributing 25% of GDP by 2029.
DATA SOVEREIGNTY VS. OPEN INNOVATION: A LITERATURE REVIEW OF DIGITAL ECONOMY REGULATION IN THE ERA OF ARTIFICIAL INTELLIGENCE AND THE GREEN ECONOMY Gunawan Widjaja
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 11 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20199425

Abstract

This article examines the structural tension between data sovereignty and open innovation in the regulation of the digital economy in the era of artificial intelligence (AI) and the green economy, using a systematic literature review approach. Data sovereignty, as enshrined in Indonesia’s Personal Data Protection Act (PDP), protects national strategic assets from exploitation by global platforms, yet hinders access to essential datasets for the development of AI models and green technology collaboration. Conversely, the open innovation paradigm, through regulatory sandboxes and open data policies, drives the digital economy target of Rp4,500 trillion (2030), but risks a brain drain of domestic data. A comparative analysis of the EU, US and China reveals a trade-off between protective regulation and market-driven approaches, whilst the Indonesian context demands a hybrid governance model: limited data localisation combined with trusted data-sharing frameworks. Recommendations include the 2026 Presidential Regulation on AI, strengthening cloud sovereignty, and a Digital Sovereignty Index to realise contextual AI that is sovereign, innovative, and sustainable, paving the way for Indonesia Emas 2045.
THE EVOLUTION OF MODES AND REGULATORY LOOPHOLES IN ILLEGAL INVESTMENT IN INDONESIA: A SYSTEMATIC LITERATURE REVIEW FOLLOWING THE ESTABLISHMENT OF THE INVESTMENT VIGILANCE TASK FORCE 2.0 Gunawan Widjaja
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 11 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20199456

Abstract

This study systematically examines the evolution of illegal investment schemes and regulatory loopholes in Indonesia following the establishment of the Investment Vigilance Task Force 2.0, using a systematic literature review (SLR) approach. The findings indicate that illegal investment schemes have shifted from conventional schemes to complex digital forms, ranging from money games, trading bots, fake crypto investments, to social media-based platforms and communication groups. On the other hand, regulations still contain serious loopholes, such as fragmentation of authority among agencies, policy delays in response to technological innovation, weak coordination of law enforcement, and limitations in cross-jurisdictional regulation. This study concludes that a holistic approach is needed, integrating cross-sectoral regulatory strengthening, the utilisation of technology-based regulation, and the improvement of public financial literacy to break the chain of evolution of illegal investment schemes in the SWI 2.0 era.
THE EFFECT OF CUSTOMER INCIVILITY ON WORK ENGAGEMENT, MODERATED BY SELF-EFFICACY(A Study at Prama Sanur Beach Hotel, Bali) Anak Agung Gede Yudha Santaka; I Gede Riana
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 11 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20199476

Abstract

The hospitality industry is characterised by roles involving a high intensity of service interactions; consequently, employees’ psychological engagement in performing their job roles is a crucial factor in maintaining service quality, as reflected in their level of work engagement. This study aims to analyse the effect of customer incivility on work engagement, with self-efficacy serving as a moderating variable. Testing the job demands–resources theory, this study employs a quantitative approach with a causal design. The study population comprises all frontline employees at Hotel Prama Sanur Beach Bali, selected via saturation sampling. Data were collected using a structured questionnaire and analysed using Structural Equation Modelling – Partial Least Squares (SEM-PLS) WarpPLS. The results indicate that customer incivility has a significant negative effect on work engagement. Self-efficacy was found to mitigate the negative impact of customer incivility on work engagement. These findings underscore the importance of strengthening self-efficacy as a personal resource to maintain employee work engagement when facing the emotional demands of the job.
BRANDING AND DIGITAL MARKETING STRATEGIES FOR SMES IN BRIDGING THE MARKET GAP BETWEEN URBAN AND RURAL AREAS Suslinawati; Hadenan Towpek; Ignatius Septo Pramesworo
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 11 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20199512

Abstract

This study examines branding and digital marketing strategies as effective solutions for Micro, Small and Medium Enterprises (MSMEs) in bridging the market gap between urban and rural areas. Through a literature review, it was found that strengthening brand identity based on local wisdom, authentic storytelling and attractive visual packaging can enhance the competitiveness of rural MSME products in competitive urban markets. These branding strategies create unique differentiation through a unique selling proposition (USP) rooted in local cultural values and natural resources, building consumer trust and long-term loyalty. Meanwhile, digital marketing via social media (Instagram, TikTok), marketplaces (Shopee, Tokopedia), and simple data analytics enables MSMEs to overcome physical infrastructure limitations by gaining real-time access to the national market. The integration of local-modern content strategies, collaboration with local influencers, and the optimisation of digital payment methods such as QRIS have been shown to increase turnover by up to 300% for businesses in remote areas. The synergy between strong branding and digital distribution creates an inclusive ecosystem that empowers the rural economy. Research findings confirm that holistic digital transformation—supported by digital literacy, internet infrastructure, and stakeholder collaboration—not only reduces regional disparities but also contributes to the Sustainable Development Goals (SDGs) through economic equality and the preservation of local culture. Recommendations include mass training programmes, subsidies for rural digital access, and certification of local products to accelerate the national adoption of these strategies.

Page 45 of 47 | Total Record : 464

 43   44   45   46   47 

Filter by Year

2024 2026


Reset
Filter By Issues
All Issue Vol. 2 No. 12 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) Vol. 2 No. 11 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) Vol. 2 No. 10 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) Vol. 2 No. 8 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) Vol. 2 No. 7 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) Vol. 1 No. 12 (2025): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) Vol. 1 No. 11 (2025): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) Vol. 1 No. 10 (2025): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) Vol. 2 No. 9 (2025): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) Vol. 2 No. 6 (2025): JUNE Vol. 2 No. 5 (2025): MAY Vol. 2 No. 4 (2025): APRIL Vol. 2 No. 3 (2025) Vol. 2 No. 2 (2025): AUGUST Vol. 2 No. 1 (2025): JULY Vol. 1 No. 9 (2025): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) Vol. 1 No. 8 (2025): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) Vol. 1 No. 7 (2025): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) Vol. 1 No. 6 (2024): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) Vol. 1 No. 5 (2024): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) Vol. 1 No. 4 (2024): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) Vol. 1 No. 3 (2024): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) Vol. 1 No. 2 (2024): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) Vol. 1 No. 1 (2024): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) More Issue