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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 502 Documents
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DETERMINANTS OF THE QUALITY OF FINANCIAL REPORTS OF REGENCY/CITY GOVERNMENTS OF NORTH SUMATERA PROVINCE BASED ON THE BPK AUDIT OPINION Ropiah; Dwi Meilvinasvita; Indra Wijaya
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 3 No. 3 (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.22262927

Abstract

This study aims to analyse the influence of local government size, local government expenditure, the administrative age of the local government, and population size on the quality of financial reports of regency/city governments in North Sumatra Province, as proxied by the audit opinion of the Audit Board of the Republic of Indonesia (BPK). This study employs a quantitative approach with an associative research design. The study population consists of 33 regency/city governments in North Sumatra Province over the 2019–2024 periods. A census sampling method was used, resulting in 198 observations. Secondary data were analyzed using panel data logistic regression. The results indicate that local government size has a positive but insignificant effect on financial report quality. Local government expenditure has a negative and significant effect. The administrative age of the local government has a negative but insignificant effect. Meanwhile, population size has a positive and significant effect. Simultaneous testing using the Likelihood Ratio Test yielded, indicating that all independent variables collectively have a significant effect on financial report quality. These findings demonstrate that local government characteristics, specifically expenditure and population size, play a role in determining the quality of financial reports. The study's results are expected to serve as a consideration for local governments in enhancing accountability, transparency, and the quality of local financial management in order to maintain and improve their BPK audit opinions.
THE EFFECT OF CUSTOMER RELATIONSHIP MANAGEMENT (CRM), SERVICE QUALITY, GREEN PERCEIVED VALUE, AND CUSTOMER SATISFACTION ON CUSTOMER LOYALTY TOWARD HONDA MOTORCYCLES AT PT ASTRA MOTOR Susi Umi Mustafidah; Setyo Ferry Wibowo
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 3 No. 3 (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.22263100

Abstract

The increasingly competitive motorcycle industry in Indonesia has encouraged companies to focus not only on increasing sales but also on maintaining customer loyalty. PT Astra Honda Motor, as the market leader, faces challenges related to product quality issues, particularly concerning the Enhanced Smart Architecture Frame (eSAF), which may affect customer satisfaction and loyalty. Under these circumstances, the implementation of Customer Relationship Management (CRM), Service Quality, and Green Perceived Value has become increasingly important in maintaining long-term relationships with customers. This study aims to analyze the effects of Green Perceived Value, Service Quality, and Customer Relationship Management on Customer Satisfaction and their subsequent impact on Customer Loyalty among Honda motorcycle customers at PT Astra Motor. This study employs a quantitative approach using a survey method involving Honda motorcycle customers at PT Astra Motor. The independent variables include Green Perceived Value, Service Quality, and Customer Relationship Management, while Customer Satisfaction serves as a mediating variable and Customer Loyalty as the dependent variable. Data analysis is conducted to examine the relationships among the variables based on the proposed research model. This study is expected to provide a theoretical contribution to the development of marketing management literature, particularly regarding the dynamics of customer satisfaction and loyalty in the context of a product quality crisis. Furthermore, the findings are expected to provide practical implications for PT Astra Honda Motor and its dealer network in formulating CRM strategies, improving service quality, and creating more effective customer value to sustainably maintain customer satisfaction and loyalty.
DETERMINANTS OF RICE FARMERS’ PRODUCTION AND INCOME IN SUBAK JAKA, KUKUH VILLAGE, MARGA DISTRICT, TABANAN REGENCY Ni Ketut Ria Yuliantari; Ni Nyoman Yuliarmi; Ni Nyoman Reni Suasih; Putu Ayu Pramitha Purwanti
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 3 No. 3 (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.22263138

Abstract

Rising rice production in Bali Province has not been fully matched by improved farmer welfare, as reflected in the Farmers' Terms of Trade (Nilai Tukar Petani/NTP) for the food-crop subsector, which fell below 100 in 2021 and 2022. This condition is compounded by farmers' practice of selling unhulled rice directly to buyers/collectors (pembeli/pengepul) rather than through village-owned enterprises (BUMDes), leaving the selling price highly dependent on market mechanisms and the farmers' weak bargaining position. This study aims to analyze the influence of social capital, agricultural technology, land area, and farming experience on rice production and farmer income, and to examine the mediating role of rice production, among farmers of Subak Jaka, Kukuh Village, Marga District, Tabanan Regency. A sample of 73 respondents was drawn from a population of 276 farmers using proportionate stratified random sampling across five tempek groups, and data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. Results show that social capital, agricultural technology, land area, and farming experience each significantly and positively affect rice production. For income, social capital and agricultural technology remain significant, while land area and farming experience do not. Rice production acts as a partial mediator for social capital and technology, and a full mediator for land area and farming experience, indicating that strengthening subak institutions, technology adoption, and marketing systems should be prioritized to improve farmer welfare.
SUSTAINABILITY ACCOUNTING IN THE PUBLIC SECTOR: INTEGRATING ESG METRICS INTO GOVERNMENT REPORTING SYSTEMS Loso Judijanto; Muhammad Sani Kurniawan; Rara Silkfan
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 3 No. 3 (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.22263168

Abstract

The adoption of sustainability accounting in the public sector is becoming increasingly important amidst rising demands for transparency, accountability, and sustainability in the management of government resources. Integrating Environmental, Social, and Governance (ESG) indicators into government reporting systems offers a strategic approach to augmenting financial information with non-financial aspects that reflect social and environmental impacts as well as governance quality. This study aims to analyze the concepts and evolution of sustainability accounting implementation in the public sector and to examine the role of ESG metric integration in enhancing the quality of government reporting systems. A literature review methodology was employed, analyzing various scholarly articles, institutional reports, and academic publications relevant to sustainability accounting, ESG, public sector reporting, and sustainable governance. The findings indicate that integrating ESG metrics can strengthen the transparency of government reporting by providing comprehensive information on resource utilization, environmental impacts, social benefits, and governance quality. Such implementation also holds the potential to support sustainability-driven decision-making, enhance public accountability, and bolster stakeholder trust in government institutions. However, implementation faces challenges, including a lack of standardized ESG indicators, limitations in data quality and availability, human resource capacity constraints, and the need to harmonize reporting standards. Therefore, an integrated, measurable, and adaptive ESG reporting framework for the public sector is essential to ensure that sustainability accounting becomes a strategic component of government reporting systems and supports the achievement of sustainable development goals.
THE EFFECT OF PROFITABILITY AND ENVIRONMENTAL PERFORMANCE ON COMPANY VALUE WITH GOOD CORPORATE GOVERNANCE AS A MODERATION (Empirical Study of Energy Sector Companies Listed on the Indonesia Stock Exchange 2022-2024) Ni Ketut Tatik Puspitasari; I Ketut Suryanawa; Made Oka Candra Andreana
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 3 No. 3 (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.22263197

Abstract

Firm value represents the market’s perception of a company’s current condition and future prospects, as reflected in its share price. This study aims to analyze the effects of profitability and environmental performance on firm value, with good corporate governance as a moderating variable. The study was conducted on energy sector companies listed on the Indonesia Stock Exchange. The sample comprised 50 companies observed over a three-year period from 2022 to 2024, resulting in a total of 150 observations selected using a purposive sampling method. This study employed a quantitative approach using secondary data obtained from the companies’ financial statements and annual reports during the study period. Hypothesis testing was conducted using Moderated Regression Analysis (MRA). The results indicate that profitability has a positive and significant effect on firm value, while environmental performance also has a positive and significant effect on firm value. However, good corporate governance is unable to moderate the effects of profitability and environmental performance on firm value. The findings imply that energy sector companies need to optimize their financial performance and implement sustainable environmental management practices to enhance investor confidence and firm value. Furthermore, companies should strengthen the effectiveness of good corporate governance, particularly through the role of independent commissioners, to support improvements in firm value.
THE ROLE OF BRAND IMAGE IN MEDIATING THE EFFECT OF SOCIAL MEDIA MARKETING ON PURCHASE INTENTION FOR THE SUNAKA JEWELRY BRAND(A Study on Prospective Consumers in Gianyar Regency) I Gede Adi Setiawan; Ni Nyoman Kerti Yasa
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 3 No. 3 (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.22263235

Abstract

The Micro, Small, and Medium Enterprises (MSME) sector, particularly the creative industry, is one of the key contributors to Indonesia's economic development. Within Indonesia's creative industry, various business sectors produce diverse products, one of which is silver jewelry craftsmanship. Sunaka Jewelry is a silver jewelry brand that has established a strong brand image among international tourists and overseas markets. However, these market segments have recently shown indications of entering the maturity stage, making the exploration of new market segments, particularly prospective local consumers in Gianyar Regency, a strategic alternative. This study involved 120 respondents selected using a purposive sampling technique. Data were collected through both offline and online questionnaires and analyzed using SPSS for Windows version 24. The findings reveal that all proposed hypotheses are supported. Social media marketing has a positive and significant effect on both purchase intention and brand image. Furthermore, brand image has a positive and significant effect on purchase intention and significantly mediates the relationship between social media marketing and purchase intention.
DIGITAL MARKETING CAPABILITY AND MSME COMPETITIVENESS IN SOPPENG REGENCY: A CONTEXTUAL REVIEW Asnia Minarti; Muhammad Ashfaq; Diky Angga Hendrawan; Nurfadillah Nurfadillah
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 3 No. 3 (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.22263260

Abstract

Purpose: This study examines how digital marketing can strengthen the competitiveness of micro, small, and medium enterprises (MSMEs) in Soppeng Regency, Indonesia, and identifies the organizational conditions required for digital activities to generate business value. Methodology: The study uses a structured narrative literature review that purposively synthesizes peer-reviewed studies on digital marketing, social media, marketplace adoption, digital transformation, entrepreneurship, and MSME development, with priority given to evidence from Soppeng and comparable small-business settings. Official regional planning documents are used only to establish local policy context. Findings: The synthesis shows that digital marketing is most effective when it is treated as an organizational capability rather than as isolated social-media promotion. Market reach and visibility must be connected to informative content, customer engagement, a simple transaction pathway, service responsiveness, entrepreneurial knowledge, and performance measurement. Local evidence also reveals an important boundary condition: promotion by itself does not necessarily increase sales, indicating that conversion mechanisms and operational readiness matter. Originality/Value: The article integrates fragmented local evidence into the P5-Soppeng framework: digital-readiness mapping, market positioning, content production, conversation and conversion, and performance measurement. Practical Implications: The framework provides a staged approach for MSME owners, local government, universities, and business-support organizations to design capability-based digitalization programs that can be implemented with limited resources.
ORGANIZATIONAL COMMUNICATION AND JOB SATISFACTION AMONG BANK MANDIRI SOPPENG EMPLOYEES Mansur Mansur; Suroso Suroso; Kusman Palula; Nur Achriaty Achmar
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 3 No. 3 (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.22263289

Abstract

This study investigates the relationship between organizational communication and employee job satisfaction at PT Bank Mandiri, Soppeng Branch. The inquiry was prompted by the operational importance of clear work instructions, performance feedback, reporting practices, and communication about workplace constraints in a service organization. A quantitative census design was used because all 20 branch employees were included through saturated sampling. Data were obtained from observation, a five-point questionnaire, organizational documents, and supporting literature. Descriptive statistics were used to summarize respondent characteristics and item responses, while simple linear regression was applied to test the proposed relationship. Employees generally reported clear work procedures, understandable performance-evaluation communication, established reporting practices, opportunities for professional development, and a well-functioning reward system. After reconciling inconsistent figures in the original coefficient table, the article consistently reports an unstandardized regression coefficient of 0.463 with p = 0.003 for organizational communication. The result indicates a positive and statistically significant relationship: stronger organizational communication is associated with higher employee job satisfaction in the branch context.
THE INFLUENCE OF APPARATUS HUMAN RESOURCE QUALITY AND BUDGET MANAGEMENT EFFECTIVENESS ON SMART CITY IMPLEMENTATION IN LHOKSEUMAWE CITY WIDYA ARSANI MALAU; EDI ABRAL; MUHAMMAD NASIR
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 3 No. 3 (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.22263313

Abstract

This study aims to analyze the influence of the quality of apparatus human resources (HR) and the effectiveness of budget management on the implementation of Smart City in Lhokseumawe City, both simultaneously and partially. An associative quantitative approach was employed, using a census method covering 50 employees of the Regional Financial Management Agency (BPKD) of Lhokseumawe City. Likert-scale questionnaires were transformed using the Successive Intervals Method (MSI) prior to analysis with multiple linear regression. All instruments satisfied valid and reliable criteria. Classical assumption tests confirmed normal residual distribution, absence of multicollinearity, and homoscedasticity. The F-test revealed that HR quality and budget management effectiveness simultaneously exerts a positive and significant influence on Smart City implementation. Partially, HR quality and budget management effectiveness each exhibit a positive and significant effect. The adjusted R² indicates that both variables explain 66.6% of the variance in Smart City implementation. These findings imply that simultaneously improving HR competence alongside strengthening budget management effectiveness represents a key strategy for enhancing Smart City implementation in Lhokseumawe City.
PRODUCT PACKAGING AND CONSUMER PURCHASE DECISIONS AT BOLU CUKKE ZAGENA Surianti Surianti; Istajib Kulla Himmy’azz; Shofwatun Hasna; Ibrahim Ibrahim
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 3 No. 3 (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.22263339

Abstract

This study examines whether product packaging influences consumer purchase decisions for Bolu Cukke Zagena, a traditional food product in Soppeng Regency, Indonesia. The research problem arises from increasing competition among local food businesses and the growing role of packaging as product protection, visual communication, and a source of perceived value. A quantitative causal-associative design was employed. Data were collected from 100 consumers selected through purposive sampling based on prior experience purchasing and consuming the product. Primary data were obtained through a five-point questionnaire covering packaging design, color, material, labeling and information, and packaging practicality, while purchase decisions were represented by need recognition, information search, alternative evaluation, purchase decision, and post-purchase behavior. The data were analyzed using simple linear regression with SPSS. Descriptive results indicate generally favorable consumer evaluations of both packaging and purchase decisions. The regression coefficient was positive (b = 0.009), but the effect was not statistically significant (t = 0.145; p = 0.885). The R-square value was 0.000, indicating that packaging alone did not explain meaningful variation in purchase decisions. Packaging therefore remains a supporting marketing instrument, while taste, quality, price, promotion, service, and other factors may be more decisive.

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