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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,
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.
Articles 464 Documents
THE MEANING OF FINANCIAL LITERACY AND DIGITAL MARKETING FOR MSMES Candra Puspita Ningtyas; Maulidia Berlianti; Muh. Husriadi
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.20520194

Abstract

Digital transformation has transformed the management and marketing patterns of micro, small, and medium enterprises (MSMEs), yet many MSMEs still face limitations in financial literacy and optimal use of digital marketing. This condition is important to examine because both capabilities influence the efficiency, competitiveness, and sustainability of businesses in Kendari City. This study aims to describe the meaning of financial literacy, digital marketing, and their integration in the business practices of MSMEs in Kendari City. The study used a qualitative phenomenological approach with data collection techniques through in-depth interviews, observation, and documentation of purposively selected informants. Data analysis was conducted using the Miles and Huberman model through data reduction, data presentation, and drawing conclusions. The results show that financial literacy is defined as the ability to manage cash flow, separate personal and business finances, and utilize profits productively. Digital marketing is understood as a means of promotion and market expansion through digital media. The integration of the two strengthens business efficiency, increases competitiveness, and supports the sustainability of MSMEs. The implications of this study emphasize the importance of integrated training between financial literacy and digital marketing for strengthening local MSMEs.
FISCAL DECENTRALIZATION AND LOCAL BUSINESS DEVELOPMENT: THE ROLE OF REGIONAL TAX POLICIES IN ECONOMIC GROWTH Loso Judijanto; Muthmainnah Muthmainnah; Puteri Aprilani
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.20520204

Abstract

This study aims to analyze the impact of fiscal decentralization on local business development through the implementation of regional tax policies to encourage economic growth. Fiscal decentralization provides greater authority to regional governments in managing revenue sources and determining fiscal policies according to the characteristics of their respective regions. In the context of regional economic development, regional tax policies are a strategic instrument that can create a conducive business climate, increase investment, expand employment opportunities, and strengthen local economic competitiveness. This study uses a literature review method by examining various scientific articles, academic books, policy reports, and previous research results related to fiscal decentralization, regional tax policies, local business development, and economic growth. The results of the study indicate that fiscal decentralization can have a positive impact on regional economic growth when accompanied by effective, transparent, and accountable fiscal governance. Regional tax policies that are proportional and oriented towards business development have been proven to increase local economic activity, particularly in the micro, small, and medium enterprise sector. In addition, the flexibility of regional governments in determining fiscal incentives also contributes to increased investment and economic productivity. However, this study also identified challenges in the form of disparities in fiscal capacity between regions, low effectiveness of regional tax administration, and the potential for excessive tax burdens on businesses. Therefore, synergy between the central and regional governments is needed to formulate adaptive and sustainable fiscal policies to create inclusive and equitable economic growth.
DETERMINANTS OF INDONESIA’S SUGAR IMPORT VOLUME Tri Wahyu Chandra Utama; I Nyoman Mahaendra Yasa
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.20520224

Abstract

Sugar is one of the strategic food commodities in Indonesia that plays an important role in fulfilling household consumption needs as well as serving as a raw material for the food and beverage industry. However, relatively low domestic sugar production has not been able to meet national demand, causing the government to continue importing sugar to maintain the availability of domestic sugar supplies. The high volume of sugar imports is driven by fluctuating international sugar prices, continuous population growth, and exchange rate fluctuations. This study aims to analyze the effect of international sugar prices, population size, and the United States dollar exchange rate on the volume of Indonesia’s refined sugar imports. This study employed a quantitative approach with an associative research design and utilized time series data covering the period 1994–2024. The study consisted of 31 observations. The data used were secondary data obtained from various official sources such as the World Bank, the Food and Agriculture Organization (FAO), the United Nations (UN), and relevant government institutions. The analytical technique applied was multiple linear regression analysis using the Ordinary Least Square (OLS) approach processed through SPSS software. The results indicate that international sugar prices, population size, and the United States dollar exchange rate simultaneously have a significant effect on Indonesia’s sugar import volume. Partially, international sugar prices have a negative and significant effect on Indonesia’s sugar import volume. Population size has a positive and significant effect on Indonesia’s sugar import volume, while the United States dollar exchange rate has a negative but insignificant effect on Indonesia’s sugar import volume. The implications of this study suggest that, first, since international prices affect sugar import volume, the government needs to improve sugarcane sector productivity and maintain the stability of domestic sugar supplies in order to suppress domestic prices and reduce import dependency. Second, population growth should be accompanied by improvements in agricultural technology and agricultural productivity to balance increasing demand. Third, exchange rate stability should remain under the authority of the central bank, considering its close relation to international transactions.
FACTORS INFLUENCING THE CAREER INTEREST OF UDAYANA UNIVERSITY ACCOUNTING STUDENTS TOWARDS THE PUBLIC ACCOUNTING PROFESSION I Kadek Deo Narendra Adnya Putra; Gusti Ayu Putu Eka Dewi Prihantari
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.20520234

Abstract

Career interest refers to an internal psychological tendency marked by feelings of attraction, enjoyment, and sustained attention toward a specific occupation without external pressure. One such interest among undergraduate accounting students is pursuing a career as a public accountant, which demands strong academic preparation, professional competence, and long-term commitment through advanced education and certification. This study aims to examine the effects of adversity intelligence, career motivation, economic motivation, professional recognition, and work environment on students’ interest in becoming public accountants at Udayana University. A quantitative approach was employed using a survey method, with data collected through questionnaires distributed to active accounting students from the Class of 2022 and alumni from the Classes of 2020 and 2021. The sample consisted of 168 respondents selected through purposive sampling. Data were analyzed using multiple linear regression, supported by classical assumption tests, model feasibility (F-test), coefficient of determination (R²), and hypothesis testing (t-test) with SPSS software. The findings reveal that adversity intelligence, economic motivation, and work environment positively influence career interest, while career motivation and professional recognition show no significant effect.

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