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 444 Documents
 41   42   43   44   45 
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.

Page 45 of 45 | Total Record : 444

 41   42   43   44   45 

Filter by Year

2024 2026


Reset
Filter By Issues
All Issue 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