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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
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ANALYSIS OF FINANCIAL PLANNING ON THE FINANCIAL STABILITY OF PT. CIPTA INOVASI Sitti Hafsah
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.20199576

Abstract

This study aims to analyse the impact of financial planning on the financial stability of PT. Cipta Inovasi, an innovative technology company focused on the development of digital products. Using a qualitative and quantitative approach, data was collected through an analysis of the company’s annual financial statements from 2018 to 2022, as well as interviews with the financial management team. The analytical methods included financial ratios such as liquidity, solvency, and profitability ratios, as well as long-term financial planning scenario simulations using a cash flow projection model. The research findings indicate that effective financial planning, including investment risk management and diversification of funding sources, has improved the company’s financial stability by 25% over the observation period, primarily through reduced cash flow volatility and an increase in the solvency ratio from 0.45 to 0.62. However, challenges such as fluctuations in the technology market and reliance on venture capital remain potential risks. The study’s conclusions recommend strengthening data-driven financial planning strategies to maintain long-term stability, with practical implications for similar companies in the innovation sector.
DETERMINANTS OF ACCOUNTING STUDENTS’ INTEREST IN BECOMING TAX CONSULTANTS Ni Kadek Bintang Adi Agustini; Ni Luh Supadmi
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.20199600

Abstract

The low level of interest among accounting students in pursuing a career as tax consultants has become an important issue amid the increasing demand for professional expertise in taxation. This study aims to empirically examine the effects of taxation knowledge, self-efficacy, perception, and work environment on accounting students’ interest in becoming tax consultants. This study employed a quantitative approach with an associative research design and was conducted at the Undergraduate Accounting Study Program, Faculty of Economics and Business, Udayana University. Primary data were collected through questionnaires distributed to 120 students selected using purposive sampling techniques. Data were analyzed using multiple linear regression analysis. The results indicate that taxation knowledge, self-efficacy, perception, and work environment have positive and significant effects on accounting students’ interest in becoming tax consultants. These findings suggest that higher levels of taxation knowledge and self-efficacy, more positive perceptions of the profession, and more conducive perceived work environments are associated with stronger interest among accounting students in pursuing a career as tax consultants. Theoretically, this study reinforces the Theory of Planned Behavior. Practically, the findings provide recommendations for study programs to strengthen practice-based taxation curricula, optimize elective courses in taxation, and facilitate students interested in becoming tax consultants in obtaining tax consultant certifications (tax brevet) through collaboration with training institutions and mentoring programs, thereby enabling students to prepare themselves more comprehensively.
LABOUR MARKET DYNAMICS AND TOTAL REWARDS STRATEGIES IN COPING WITH ECONOMIC UNCERTAINTY IN 2026 Hidayat, Hidayat; Fefti Yulian Mela
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.20252746

Abstract

This article analyses the dynamics of the Indonesian labour market in 2026, characterised by economic uncertainty, AI disruption and a demographic dividend, with an unemployment rate of 4.68% yet a 60% dominance of informal employment, and formulates an adaptive total rewards strategy as an organisational response through personalised compensation (a 5.8% pay rise), pay equity, and wellbeing programmes that boost retention by 20% in the VUCA era. Through a systematic literature review, the study reveals a shift from job creation to job upgrading, as well as a transformation of rewards from financial to holistic, data-AI-driven approaches, with practical implications for Indonesian HR practitioners in navigating talent shortages, rising benefit costs, and JKP-ALMP policies. Key contributions include a local-global integrative framework for talent retention and strategic recommendations: allocating 10–15% of the HR budget to reskilling, conducting annual pay equity audits, and fostering public-private collaboration to ensure inclusive growth and regional competitiveness amidst 5% economic stagnation.
THE ROLE OF PERCEIVED VALUE IN MEDIATING THE EFFECT OF ATTITUDE TOWARD AR VTO ON REUSE INTENTION(A Study on Cosmetic AR VTO Users in Denpasar City) Jassincha Khansa Duandri; Ni Made Asti Aksari
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.20199658

Abstract

The development of augmented reality virtual try-on (AR VTO) technology in the digital cosmetics industry presents both opportunities and challenges in encouraging the sustainable use of this technology by consumers. This study aims to examine the effect of attitude toward AR VTO on reuse intention, the effect of attitude toward AR VTO on perceived value, the effect of perceived value on reuse intention, and the mediating role of perceived value in the relationship between attitude toward AR VTO and reuse intention among cosmetic AR VTO users in Denpasar City. This research is grounded in the Theory of Reasoned Action (TRA) and employs a quantitative approach with data collection conducted through questionnaires distributed to 120 Generation Z respondents in Denpasar City who had previously used cosmetic AR VTO features. The data analysis method used was Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4.0 software. The findings indicate that attitude toward AR VTO has a positive and significant effect on reuse intention, attitude toward AR VTO has a positive and significant effect on perceived value, perceived value has a positive and significant effect on reuse intention, and perceived value partially mediates the relationship between attitude toward AR VTO and reuse intention. These findings extend the causal chain of the Theory of Reasoned Action into a belief–attitude–perceived value–intention framework, with rational indicators in attitude and functional value indicators in perceived value emerging as the dominant factors driving the reuse intention of cosmetic AR VTO in Denpasar City.
BEHAVIORAL FACTORS INFLUENCING AUDITOR JUDGMENT IN PUBLIC SECTOR AUDITS Andi Nurrahma Gaffar; Amiruddin Amiruddin; Rahmawati HS
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 12 (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.20520073

Abstract

This study aims to analyze behavioral factors that influence auditor judgment in public sector audits through a literature review approach. Auditor judgment is a crucial element in the audit process because it determines the quality of findings, recommendations, and the reliability of audit reports. In the context of the public sector, which is rife with political pressure, accountability demands, and regulatory complexity, behavioral factors are becoming increasingly dominant in shaping auditors' professional decisions. This study integrates findings from various academic literature and relevant empirical research to identify key variables such as cognitive bias, time pressure, auditor experience, professional ethics, independence, and the influence of the organizational environment on auditor judgment. The results indicate that cognitive biases such as overconfidence and anchoring can reduce auditor objectivity in evaluating audit evidence. In addition, time pressure and high workloads tend to encourage auditors to make heuristic decisions, potentially reducing the quality of judgment. On the other hand, auditor experience and competence have been shown to improve the quality of professional judgment, especially in complex audit situations. Ethical and independence factors are also important determinants in maintaining the integrity of auditor judgment, especially in a public sector environment that is vulnerable to external intervention. This study confirms that improving the quality of auditor judgment depends not only on technical aspects but also requires strengthening behavioral aspects through training, an ethical organizational culture, and an effective internal control system.
FRAUD RISK MANAGEMENT IN PUBLIC SECTOR ACCOUNTING: A BEHAVIORAL PERSPECTIVE Kathleen Asyera Risakotta; Amiruddin Amiruddin; Rahmawati HS
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 12 (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.20520096

Abstract

This study aims to examine fraud risk management in public sector accounting using a behavioral perspective through a literature review approach. The primary focus of the study is to understand how individual and organizational behavioral factors influence the emergence of fraud risk and the effectiveness of implemented control mechanisms. The method used is a systematic literature review, reviewing various scientific sources such as international journals, academic books, and institutional reports relevant to the topic of fraud risk management and organizational behavior in the public sector. The results of the study indicate that fraud risk is influenced not only by weaknesses in the internal control system but also by behavioral aspects such as pressure, rationalization, and opportunity, as explained in the fraud triangle theory. Furthermore, organizational culture, individual integrity, and ethical leadership play a significant role in preventing and detecting fraud. The research findings also indicate that the implementation of effective fraud risk management requires a holistic approach that integrates technical and behavioral aspects, including increasing ethical awareness, training, and strengthening oversight systems. Thus, the behavioral perspective provides an important contribution to enriching fraud prevention and handling strategies in the public sector.
THE IMPACT OF AUDITOR ROTATION ON PUBLIC SECTOR AUDIT QUALITY AND ACCOUNTABILITY Adriyana Adevia Nuryadin; Amiruddin Amiruddin; Asri Usman
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 12 (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.20520121

Abstract

This study aims to analyze the impact of auditor rotation on audit quality and accountability in the public sector through a literature review approach. Auditor rotation is a policy designed to maintain auditor independence and minimize the risk of excessive closeness between the auditor and the audited entity. The research method used is a literature review, examining various scientific sources such as journals, books, and research reports relevant to the topics of auditor rotation, audit quality, and public accountability. The results of the study indicate that auditor rotation has a complex impact on audit quality. On the one hand, auditor rotation can enhance independence and objectivity, potentially improving audit quality and financial reporting transparency. However, on the other hand, auditor rotation can also pose challenges in the form of a loss of auditor-specific knowledge of the audited entity, which in the short term can reduce the efficiency and effectiveness of the audit process. Therefore, auditor rotation needs to be balanced with a sound transition strategy to optimize its benefits to audit quality and accountability.
TAX RISK MANAGEMENT AND FINANCIAL REPORTING QUALITY Arfandi Arfandi; Amiruddin Amiruddin; Rahmawati HS
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 12 (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.20520135

Abstract

This study aims to comprehensively examine the relationship between tax risk management and financial reporting quality through a literature review approach. In a global context characterized by increasing complexity of tax regulations and demands for transparency of financial information, tax risk management has become a strategic aspect that not only influences fiscal compliance but also impacts the integrity and credibility of corporate financial reports. The method used in this study is a systematic literature review, which categorizes, compares, and synthesizes the results of previous research from various reputable scientific journals. The results indicate that effective tax risk management tends to improve financial reporting quality by reducing fiscal uncertainty, minimizing profit manipulation practices, and strengthening a company's internal oversight mechanisms. Conversely, weak tax risk management has the potential to reduce financial reporting quality due to increased tax aggressiveness and the risk of reporting errors. This study confirms that tax risk management functions not only as a tax compliance tool but also as a crucial instrument in improving the quality of corporate financial information. This study is expected to serve as a reference for further research and as a consideration for regulators and practitioners in strengthening tax governance and financial reporting.
CRITICAL ANALYSIS ON THE PRACTICE AND EFFECTIVENESS OF DIGITAL MARKETING STRATEGIES IN STRENGTHENING MSME BRANDING IN KENDARI CITY Bunga Kartika; Muh. Husriadi; La Ode Ahmad Darwin
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 12 (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.20520151

Abstract

Kendari City's MSMEs, which contribute 60% of local GDP, are facing the challenge of low brand equity due to fragmented digital marketing strategies and weak digital infrastructure in the era of transformation post-pandemic. This study aims analyze critical the practice and effectiveness of digital marketing strategies in strengthening the branding of Kendari MSMEs using a qualitative approach descriptive. Data collected through interview In-depth research with 15 informants (MSME owners, agencies, Cooperative Service officials), observation, and documentation, analyzed using the Miles & Huberman model. The results identified three theme Main factors: strategic fragmentation (80%), cultural-content gap Tolaki (73%), and digital infrastructure bottleneck (93%), hindering the RACE framework and brand associations Aaker (1991). Implications covers training local cultural content and contribute to the marketing roadmap contextual emerging market Indonesia.
A LEGAL ANALYSIS OF THE ROLE OF ECONOMIC LAW IN SUPPORTING DOMESTIC TRADE IN INDONESIA Gunawan Widjaja
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 12 (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.20520168

Abstract

This study examines the role of economic law in supporting national trade in Indonesia through a literature review using a normative legal approach. Economic law is positioned as a vital instrument in creating legal certainty, justice, protection for business operators and consumers, and orderliness in national trade activities. The discussion indicates that Law No. 7 of 2014 on Trade serves as the primary foundation for regulating national trade, whilst the development of digital trade and globalisation demands more responsive regulatory adaptation. The findings also confirm that the implementation of economic law still faces a number of challenges, such as regulatory disharmony, weak supervision, infrastructure limitations, and the complexity of electronic-based trade. Therefore, the strengthening of economic law is necessary so that national trade can develop in an orderly, fair, and sustainable manner.

Page 46 of 47 | Total Record : 464

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