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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 514 Documents
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DISTRIBUTION PLANNING STRATEGY: SELECTING CHANNELS, OPTIMISING LOGISTICS ROUTES, AND TECHNOLOGICAL INNOVATION TO ACHIEVE EFFICIENCY AND EFFECTIVENESS IN DELIVERING PRODUCTS TO END CONSUMERS Sugeng Susanto; Ikraman; Dita Dwicahyany
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 3 No. 4 (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.23100897

Abstract

This study examines strategic distribution planning by integrating distribution channel selection, logistics route optimization, and technological innovation to improve distribution efficiency and delivery effectiveness. The rapid growth of e-commerce, omnichannel retailing, and digital supply chains has increased the complexity of product distribution, requiring companies to develop integrated, responsive, and technology-enabled distribution systems. This study employs a library research approach through a literature review of relevant scholarly publications, particularly Scopus-indexed studies in supply chain management, logistics, distribution, e-commerce, and digital transformation. The literature was analyzed using narrative and thematic synthesis to identify conceptual relationships and research gaps. The findings indicate that distribution channel selection determines network configuration and fulfilment structures, while logistics route optimization improves transportation efficiency through better routing, scheduling, capacity utilization, and delivery coordination. Technological innovation functions as an enabling capability by enhancing connectivity, real-time visibility, data integration, and adaptive decision-making. The synthesis further demonstrates that integrating these three dimensions strengthens distribution efficiency and, in turn, improves delivery effectiveness. This study proposes an integrated conceptual framework: Distribution Channel Selection → Logistics Route Optimization → Technological Innovation → Distribution Efficiency → Delivery Effectiveness. The framework provides a theoretical foundation for future empirical research and practical guidance for developing efficient, adaptive, and customer-oriented distribution systems.
MAPPING THE CONCEPT OF TAX RESPONSIBILITY: A SYSTEMATIC REVIEW OF ETHICAL, SOCIAL, AND CULTURAL PERSPECTIVES Afriana Lomagio; Ismi Ayu Lestari; Amiruddin; Asri Usman
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 3 No. 4 (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.23100921

Abstract

Purpose – This study aims to map and synthesize the concept of tax responsibility by integrating ethical, social, and cultural perspectives, and to develop a comprehensive conceptual framework that explains responsible tax behavior. Design/methodology/approach – This study employs a systematic library research approach using literature retrieved primarily from the Scopus database. Relevant studies on tax responsibility, tax ethics, tax morale, social norms, fairness, institutional trust, tax culture, cultural values, and voluntary tax compliance were identified, classified, and synthesized through thematic coding, concept mapping, and conceptual synthesis. Findings – The findings reveal that tax responsibility extends beyond formal tax compliance and represents a multidimensional construct shaped by ethical values, social relationships, and cultural contexts. Ethical tax responsibility reflects moral obligation and ethical awareness; social tax responsibility emphasizes social norms, fairness, reciprocity, and institutional trust; while cultural tax responsibility captures collective values and tax culture. The synthesis proposes an Integrated Tax Responsibility (ITR) framework following the pathway: Cultural Values → Social Norms → Ethical Tax Awareness → Integrated Tax Responsibility → Voluntary Tax Compliance. Originality/value – This study advances taxation literature by repositioning tax responsibility as an integrative concept linking cultural, social, and ethical mechanisms with voluntary tax compliance.
INTEGRATING HALAL SUPPLY CHAIN MANAGEMENT AND HALAL VALUE CHAIN: A BIBLIOMETRIC ANALYSIS AND FUTURE RESEARCH Indria Mahgfirah; Mia Audina; M. Iqbal Arraziq
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 3 No. 4 (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.23100941

Abstract

Ensuring halal integrity in the food sector requires operational Halal Supply Chain Management (HSCM) to be joined with the Halal Value Chain (HVC). The two literatures have grown side by side. This study maps that separation and synthesizes evidence on drivers, barriers, and critical control points under Indonesia's mandatory assurance regime. Searches of Scopus, Web of Science, ScienceDirect, and Google Scholar, updated on 1 September 2026, cover 2016–2026. The consolidated export contains 200 records, with dated items running from 2018 to 2026 and concentrated in 2023–2026. Keyword co-occurrence in VOSviewer is combined with thematic synthesis. Halal (102 occurrences), halal supply chain (45), halal supply chain management (49), and supply chain (28) form one cluster. Halal value chain stands apart, with 18 occurrences. The mean publication year of these terms lies between 2023.9 and 2024.5. Integrity is located at procurement, processing, logistics, warehousing, and retailing, and the evidence is strongest for procurement and processing. Regulatory mandate, consumer trust, market access, and ethical responsibility drive adoption. Investment requirements, uneven logistics, limited small-firm readiness, weak raw-material traceability, and early-stage digital tools constrain it. Law No. 33 of 2014 and the Halal Product Assurance Organizing Agency have made the five nodes a condition of lawful circulation, while firm routines still lag the statute. Further work should estimate HSCM practice and value-chain participation in one model and measure logistics and warehousing as distinct nodes.
DEVELOPMENT OF PARTNERSHIP-BASED UMKM BUSINESS MODELS IN AN EFFORTS TO REDUCE POVERTY IN KENDARI CITY Candra Puspita Ningtyas; Munawir Makmur; Sitti Hairani Idrus; Siti Kadri Yanti Sari
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 3 No. 4 (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.23101237

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in strengthening the community economy because they play a role in generating income, employment opportunities, and local economic activity. However, their contribution to poverty reduction still faces various obstacles, particularly limited capital, managerial capacity, technology, market access, and ongoing mentoring. This study aims to analyze the partnership model between MSMEs, the government, the private sector, and supporting institutions and to formulate a contextual partnership-based MSME business model to support poverty reduction in Kendari City. The study used a qualitative approach with a descriptive-analytical design. Data were obtained through in-depth interviews, observations, and documentation studies. The empirical units of the study included five MSMEs: Hasana Juice, Maqeza, UD Mone Mandiri, Rilscake, and Erni Sintetis. Data analysis used the Miles and Huberman interactive model through data reduction, data presentation, and drawing and verifying conclusions. The results show that partnerships have been implemented through training, business legality, raw material provision, marketing, promotion, technology utilization, and mentoring. However, the partnership pattern still tends to be simple, informal, and not yet integrated sustainably. The research produced a model that positions MSMEs as the primary actors, the government as a facilitator and regulator, the private sector as a value chain partner, and supporting institutions as providers of financing, knowledge, and innovation. Strengthening integration between these stakeholders is expected to improve MSME capacity and performance, expand markets, increase incomes, and create employment opportunities, contributing to poverty reduction.

Page 52 of 52 | Total Record : 514

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