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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 502 Documents
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BRIDGING FINANCIAL AND SUSTAINABILITY ACCOUNTING: TOWARD A UNIFIED FRAMEWORK FOR ESG PERFORMANCE MEASUREMENT Dewi Nidia Soepriadi; Jabida Latuamury; Emi Boki
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.22263366

Abstract

Growing demands for sustainable business practices are compelling companies to look beyond financial performance and consider environmental, social, and governance (ESG) aspects. However, financial accounting and sustainability accounting practices are often developed and reported separately, resulting in information that fails to provide a fully integrated, comprehensive view of corporate performance. This study aims to analyze the need to integrate financial and sustainability accounting and to formulate an integrated conceptual framework for ESG performance measurement. A literature review approach was employed, analyzing prior research and academic literature covering financial accounting, sustainability accounting, sustainability reporting, ESG measurement, and the integration of financial and non-financial information. The findings indicate that combining financial and sustainability information can enhance the relevance, transparency, and comparability of corporate information for stakeholders. The proposed integrated framework links financial indicators with environmental, social, and governance dimensions through a process involving materiality identification, indicator standardization, performance measurement, data integration, and reporting focused on long-term value creation. Such integration not only strengthens the quality of ESG performance measurement but also enables companies to link sustainability risks with economic performance and strategic decision-making processes. Consequently, an integrated accounting framework can serve as a foundation for enhancing corporate accountability while supporting the sustainable creation of economic, social, and environmental value.
ANALYSIS OF FACTORS AFFECTINGTHE GROSS INCOME MULTIPLIER FOR SHOP-HOUSES AND OFFICE-HOUSES IN DENPASAR CITY AND BADUNG REGENCY I Ketut Agus Sanjaya; Khaira Amalia Fachrudin; Handy Octavianus
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.22263389

Abstract

The development of commercial property in Denpasar City and Badung Regency has highlighted the need for an investment valuation method capable of reflecting the relationship between market value and a property’s ability to generate income. One such method is the Gross Income Multiplier (GIM). This study aims to analyse the GIM value and the influence of building area, building age, building condition, road width, accessibility, and distance to tourist attractions on the GIM value of shop-houses/office-houses in Denpasar City and Badung Regency. This study employs a quantitative approach with an associative design. The population comprised 200 shop-houses/office-houses, whilst a sample of 67 units was determined using the Slovin formula with purposive sampling. Data were collected through observation, documentation and secondary data, and were subsequently analysed using descriptive statistics and multiple linear regression. The results indicate that the average GIM value is 26.21, with a minimum of 16 and a maximum of 37, indicating a medium- to long-term investment payback period. Regression analysis shows that building area, building age, building condition, road width, accessibility and distance to tourist attractions have a positive and significant effect on the GIM (p<0.05). The building condition variable is the most dominant factor influencing the GIM. This study concludes that the physical characteristics of the building and the location characteristics play an important role in determining the GIM value of commercial properties. The research findings are expected to serve as a reference for investors, property valuers, developers and the government in asset valuation and property investment decision-making.

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