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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 487 Documents
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INTERNAL FACTORS INFLUENCING THE IMPLEMENTATION OF SAK EMKM AMONG MSMES IN SURAKARTA CITY Erlinta Sheila Mahendra; Putri Intan Prastiwi; Novemy Triyandari Nugroho
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 3 No. 2 (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.21769890

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in driving national economic growth; however, the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) among the majority of MSMEs remains suboptimal. This situation suggests the presence of internal factors influencing the application of accounting standards in financial statement preparation. Small and medium-sized businesses in Surakarta City use SAK EMKM, and this usage is affected by factors like their sales volume, how long they've been operating, and their business size. This study employed a quantitative research approach. The sample included 100 MSME owners who were chosen using purposive sampling. Data was gathered using questionnaires and then looked at using multiple linear regression analysis. The findings show that the age of the business and the owner's education level have a positive and important influence on implementing SAK EMKM.However, the business's sales volume and size do not play a major role. All the different factors together have a big impact on how well SAK EMKM is done. The Adjusted R-Square value is 0.600, which means the model explains 60% of the differences in how SAK EMKM is carried out. The findings suggest that the business owner's experience and education level are more decisive factors than business characteristics—such as turnover and size—in fostering the adoption of SAK EMKM. Therefore, continued efforts in education, training, and accounting assistance for MSME owners are essential to support more optimal SAK EMKM implementation.
THE INFLUENCE OF DIVIDEND PAYOUT, ASSET INTENSITY, AND DEBT INTENSITY ON COST STICKINESS Hempry Putuhena; M. Rifkhi Fauzan S.; Zalni
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 3 No. 2 (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.21769902

Abstract

Cost stickiness is an important concern in management accounting studies because it indicates asymmetric costs. Operating costs tend to rise when sales increase but not when sales decline. This condition has significant implications for business sustainability. The purpose of this study is to investigate the impact of dividend payout, asset intensity, and debt intensity on cost stickiness in companies listed in LQ45 from 2019 to 2022). This study tests the drivers between independent and dependent variables using a quantitative approach. The study's secondary data originates from financial filings that have been made public. According to the study findings, cost stickiness is influenced by asset intensity and dividend payout to a partially extent, but not by the debt intensity variable. Since cost behavior through cost stickiness can maximize the achievement of company goals and identify the right use of resources, it is important for the company to manage it appropriately. Monitoring and controlling dividend payout, asset intensity, and debt intensity are necessary to ensure that they maximize the potential to boost sales.
THE INFLUENCE OF FINANCIAL LITERACY, REGRET AVERSION, AND HERDING ON MUTUAL FUND INVESTMENT DECISIONS AMONG GENERATION Z I Gusti Ayu Intan Cahyani; Luh Gede Sri Artini
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 3 No. 2 (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.21769954

Abstract

The increasing number of mutual fund investors in Indonesia, predominantly consisting of Generation Z, is not necessarily accompanied by rational investment decision-making. Based on behavioral finance theory, investment decisions are influenced by cognitive, psychological, and social factors. This study aims to analyse the influence of financial literacy, regret aversion, and herding on mutual fund investment decisions among Generation Z. The study employed a quantitative approach with a causal research design. Data were collected through an online questionnaire based on a Likert scale, distributed to Generation Z individuals in Denpasar City who had invested in mutual funds for at least six months, using a convenience sampling technique. Data were analysed using multiple linear regression with the assistance of SPSS, complemented by classical assumption tests and hypothesis testing. The results indicate that financial literacy, regret aversion, and herding have a positive influence on mutual fund investment decisions among Generation Z. These findings suggest that, in addition to financial knowledge, emotional and social factors also influence the investment behaviour of Generation Z. The study concludes that enhancing financial literacy and managing behavioural biases are essential to encourage better investment decision-making.
CUSTOMER SATISFACTION MEDIATES MOBILE BANKING EXPERIENCE AND SERVICE QUALITY EFFECTS ON LOYALTY Made Kinth Nirvana Dharmawan Swarana; I Gst. A. Kt. Gd. Suasana; Ni Made Purnami; Anak Agung Gede Agung Artha Kusuma
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 3 No. 2 (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.21769968

Abstract

Mobile banking has become a primary interface between banks and customers, but high digital use does not necessarily produce lasting loyalty. This study examines the effects of customer experience and mobile banking service quality on customer loyalty through customer satisfaction among users of private commercial bank applications in Denpasar City. A quantitative associative design was applied to 160 respondents selected through purposive sampling. Data were collected using a Likert scale questionnaire and analyzed through Partial Least Squares Structural Equation Modeling. The results show that customer experience and service quality positively and significantly influence satisfaction and loyalty. Satisfaction also has a positive and significant effect on loyalty. The indirect effect of customer experience on loyalty through satisfaction is 0.115 with a p value of 0.027, while the indirect effect of service quality is 0.304 with a p value below 0.001. Satisfaction functions as a complementary partial mediator in both relationships. Service quality has the strongest effect on satisfaction, indicating that reliability, responsiveness, accuracy, and transaction speed remain central to digital banking evaluation. The findings extend Expectation Confirmation Theory and provide practical guidance for strengthening mobile banking loyalty.
THE ROLE OF EMPLOYEE EXPERIENCE IN IMPROVING EMPLOYEE RETENTION IN THE DIGITAL AGE: A REVIEW OF THE LATEST LITERATURE SRI NDARU ARTHAWATI; Eloh Bahiroh
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 3 No. 2 (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.21770010

Abstract

Digital transformation has fundamentally changed the landscape of the world of work, giving rise to new challenges in employee retention that cannot be addressed through technological investment alone. This article aims to examine the strategic role of Employee Experience (EX) in enhancing employee retention in the digital age through a synthesis of the latest literature. The research method employed is a literature review using a narrative-systematic approach, with data sources drawn from scientific journal articles, books and research reports. The findings indicate that Employee Experience plays a central role in employee retention through two key dimensions: Digital Employee Experience (DEX) and Holistic Employee Journey Design. DEX serves as the foundation for retention by reducing digital friction, enhancing digital wellbeing (Wellbeing 2.0), and creating technology-enabled interactions that support productivity and job satisfaction. Meanwhile, Holistic Employee Journey Design strengthens engagement and loyalty through integrated experience design across the employee lifecycle, encompassing effective onboarding, continuous career development, an inclusive organisational culture, work-life balance, and meaningful recognition systems. Organisations that have successfully integrated these two dimensions report a retention increase of up to 32 per cent over a six-month period. The managerial implications of this research emphasise the importance of an integrated, data-driven approach to managing EX, whereby organisations need to regularly audit the quality of DEX, gather employee feedback through the Voice of the Employee, and make continuous adjustments based on the insights gained. The conclusion of this study is that Employee Experience is no longer a supplementary initiative, but rather a strategic imperative that determines an organisation’s sustainability and competitive advantage in the digital age.
THE RELATIONSHIP BETWEEN THE LEVEL OF CUSTOMER RELATIONSHIP MANAGEMENT (CRM) AND THE INTENSITY OF DIGITAL PUBLIC COMMUNICATION ON PLN'S CORPORATE IMAGE AMONG FOLLOWERS OF THE @PLN_ID INSTAGRAM ACCOUNT Raden Ayu Annisa Maharani Wulandari; Indriati Yulistiani
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 3 No. 2 (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.21770035

Abstract

In the era of digital transformation, PT PLN (Persero) faces challenges in maintaining its corporate image due to the increasing number of service-related complaints in cyberspace. This study aims to analyse the relationship between Customer Relationship Management (CRM) and digital public communication on the corporate image among followers of the @pln_id Instagram account. The study employed an explanatory quantitative methodology with a positivist approach. The research sample consisted of 100 respondents who were active followers of the @pln_id Instagram account and were selected using a purposive sampling technique. The theoretical framework was based on Customer Relationship Management proposed by Payne and Frow (2005) and Two-Way Symmetrical Communication developed by Grunig and Hunt (1984). Data were analysed using instrument testing, classical assumption testing, and simple linear regression analysis. The findings indicate that Customer Relationship Management (CRM) has a positive and significant relationship with corporate image. Digital public communication also demonstrates a positive and significant relationship with corporate image. This study recommends that the Public Relations division of PT PLN (Persero) optimise the dimensions of customer satisfaction and customer trust within its Customer Relationship Management (CRM) practices, while also enhancing message credibility in digital public communication to strengthen the company's corporate image and reduce negative sentiment on social media.
THE ROLE OF BRAND AWARENESS IN MEDIATING THE EFFECT OF SOCIAL MEDIA MARKETING ON PURCHASE INTENTION AT FORE COFFEE RENON DENPASAR I Gede Krisna Wiradinatha; I Gst. A. Kt. Gd. Suasana
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 3 No. 2 (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.21770066

Abstract

Competition within the coffee shop industry in Denpasar City has become increasingly intense, with approximately 550 coffee shops currently in operation. This competition is also reflected in the dominance of major brands such as Kopi Kenangan, Fore Coffee, and Janji Jiwa based on the number of outlets. In Denpasar, Fore Coffee ranks below its primary competitors, highlighting the need for more effective marketing strategies, particularly at the Fore Coffee Renon Denpasar branch, to enhance competitiveness and attract consumers. This study was conducted in Denpasar City using a sample of 120 respondents selected through a purposive sampling technique. Data were collected through an online questionnaire and analysed using path analysis and the Sobel test with the assistance of SPSS version 27. The results indicate that all hypotheses were supported. Social media marketing has a positive and significant effect on both purchase intention and brand awareness. Brand awareness also has a positive and significant effect on purchase intention and partially mediates the relationship between social media marketing and purchase intention. The theoretical implication of this study enriches the hierarchy of effect model within the context of the Fore Coffee Renon Denpasar branch. Practically, the findings emphasise the importance of implementing effective social media marketing strategies to enhance brand awareness and encourage consumers' purchase intention.

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