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Supply Chain Risk Management and Financial Performance: Empirical Study of Manufacturing Companies in Southeast Asia Rizal Perlambang; Rashid Rahman; Aiman Fariq
Journal Markcount Finance Vol. 3 No. 1 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v3i1.1951

Supply chain risk management (SCRM) has become a critical concern for manufacturing companies, particularly in Southeast Asia, where globalization and market volatility pose significant challenges. Effective SCRM is essential for maintaining operational stability and achieving financial performance. However, empirical evidence on the relationship between SCRM practices and financial outcomes in this region remains limited. This study aims to investigate the impact of supply chain risk management on the financial performance of manufacturing companies in Southeast Asia, providing insights into how SCRM practices can enhance profitability and resilience. A quantitative research design was employed, utilizing survey data collected from 250 manufacturing companies across Southeast Asia. Structural equation modeling (SEM) was used to analyze the relationships between SCRM practices and financial performance indicators, such as return on assets (ROA) and profit margins. The findings reveal that effective SCRM practices, including risk identification, assessment, and mitigation, significantly improve financial performance. Companies with robust SCRM systems reported higher profitability and greater resilience to disruptions. Risk mitigation strategies, in particular, were found to have the strongest positive impact on financial outcomes. This study highlights the importance of implementing comprehensive SCRM practices to enhance financial performance in the manufacturing sector.

Talent Management and Organizational Innovation: The Role of Knowledge Sharing Mirwanti Syunikitta; Ming Pong; Ton Kiat
Journal Markcount Finance Vol. 3 No. 1 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v3i1.1952

In the era of knowledge-driven economies, talent management and organizational innovation have become critical for sustaining competitive advantage. Knowledge sharing is increasingly recognized as a key mechanism through which talent management practices foster innovation. However, the interplay between talent management, knowledge sharing, and organizational innovation remains underexplored, particularly in dynamic and competitive business environments. This study aims to investigate the role of knowledge sharing in mediating the relationship between talent management and organizational innovation, providing insights into how organizations can leverage talent to drive innovation. A quantitative research design was employed, utilizing survey data collected from 300 employees across various industries. Structural equation modeling (SEM) was used to analyze the relationships between talent management, knowledge sharing, and organizational innovation. The findings reveal that talent management significantly enhances organizational innovation, with knowledge sharing acting as a key mediator. Employees who actively participate in knowledge-sharing activities reported higher levels of innovation. Talent management practices, such as talent development and retention, were found to positively influence knowledge sharing, which in turn drives innovation. This study highlights the importance of integrating talent management with knowledge-sharing initiatives to foster organizational innovation.

The Influence of Social Media Marketing on Brand Image and Purchase Intention for Halal Products Atika Widya Utama; Meera Gupta; Rohan Kumar
Journal Markcount Finance Vol. 3 No. 1 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v3i1.1953

Social media marketing has become a powerful tool for shaping brand image and influencing consumer behavior, particularly in the context of halal products. As the global demand for halal products continues to grow, understanding how social media marketing impacts brand image and purchase intention is critical for businesses targeting Muslim consumers. However, limited research has explored this relationship, especially in emerging markets where halal product consumption is rapidly increasing. This study aims to examine the influence of social media marketing on brand image and purchase intention for halal products, providing insights into how businesses can leverage social media to enhance consumer engagement and drive sales. A quantitative research design was employed, utilizing survey data collected from 300 Muslim consumers in Indonesia. Structural equation modeling (SEM) was used to analyze the relationships between social media marketing, brand image, and purchase intention. The findings reveal that social media marketing significantly enhances brand image (? = 0.52, p < 0.001) and purchase intention (? = 0.48, p < 0.001). Brand image also mediates the relationship between social media marketing and purchase intention, indicating its pivotal role in influencing consumer decisions. This study highlights the importance of social media marketing in building a positive brand image and driving purchase intention for halal products. The results suggest that businesses should prioritize engaging and authentic social media strategies to attract and retain Muslim consumers.

Corporate Governance and Earnings Management: Empirical Study of Public Companies in Indonesia Mismiwati Mismiwati; Ravi Dara; Ming Kiri
Journal Markcount Finance Vol. 3 No. 1 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v3i1.2063

Corporate governance plays a pivotal role in ensuring transparency and accountability in financial reporting, particularly in mitigating earnings management practices. Earnings management, which involves the manipulation of financial statements to present a desired image, undermines the reliability of financial information. In Indonesia, where corporate governance practices are still evolving, understanding the relationship between corporate governance and earnings management is critical for improving financial reporting quality. This study aims to examine the impact of corporate governance mechanisms on earnings management practices in public companies listed on the Indonesia Stock Exchange (IDX), providing insights into how governance structures can deter manipulative financial reporting. A quantitative research design was employed, utilizing data from 150 public companies listed on the IDX over a five-year period (2017-2021). Multiple regression analysis was used to analyze the relationship between corporate governance variables (e.g., board independence, audit committee effectiveness) and earnings management, measured using discretionary accruals. The findings reveal that stronger corporate governance mechanisms, particularly board independence and audit committee effectiveness, significantly reduce earnings management practices. Companies with higher governance scores reported lower levels of discretionary accruals, indicating more transparent financial reporting. This study highlights the importance of robust corporate governance in curbing earnings management.

Corporate Social Responsibility (CSR) and Cost of Capital: Evidence from the Indonesian Capital Market Yanti Budiasih; Rafiullah Amin; Shazia Akhtar
Journal Markcount Finance Vol. 3 No. 1 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v3i1.2098

Corporate Social Responsibility (CSR) has become a critical component of corporate strategy, with growing evidence suggesting its impact on financial performance and cost of capital. In Indonesia, where sustainable business practices are increasingly prioritized, understanding the relationship between CSR and cost of capital is essential for both firms and investors. This study examines the influence of CSR activities on the cost of capital for firms listed on the Indonesian Stock Exchange, focusing on how CSR initiatives affect investor perceptions and risk assessments. The research aims to provide empirical evidence on whether CSR can serve as a strategic tool to reduce the cost of capital and enhance firm value. Using a quantitative approach, this study analyzes financial data and CSR disclosures from 150 firms listed on the Indonesian Stock Exchange over a five-year period. Regression analysis is employed to assess the relationship between CSR performance and cost of capital, measured by weighted average cost of capital (WACC). The findings reveal that firms with higher CSR performance tend to have a lower cost of capital, indicating that CSR initiatives can reduce perceived risk and attract socially responsible investors. The study concludes that CSR activities positively influence the cost of capital, providing firms with a financial incentive to invest in sustainable practices. This research contributes to the discourse on CSR and corporate finance by offering practical insights for firms seeking to enhance their financial performance through responsible business practices.

Employee Wellbeing and Work Productivity: The Role of Psychological Capital Siti Nur Azizah; Yang Xiang; Zhou Hui
Journal Markcount Finance Vol. 3 No. 1 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v3i1.2132

In the contemporary workplace, employee wellbeing has emerged as a critical factor influencing work productivity. Psychological capital (PsyCap), encompassing hope, efficacy, resilience, and optimism, is posited as a key driver in enhancing both wellbeing and productivity. Despite its potential, the role of PsyCap in mediating the relationship between employee wellbeing and productivity remains underexplored. This study aims to investigate the role of psychological capital in linking employee wellbeing to work productivity, providing insights into how organizations can leverage PsyCap to foster a productive workforce. A quantitative approach was employed, utilizing structured surveys distributed to 350 employees across various industries. Data were analyzed using structural equation modeling (SEM) to examine the mediating role of PsyCap. The findings reveal that psychological capital significantly mediates the relationship between employee wellbeing and work productivity. Employees with higher levels of PsyCap reported greater wellbeing and demonstrated enhanced productivity. Hope and resilience emerged as the most influential components of PsyCap in this context. This study underscores the importance of psychological capital as a pivotal mechanism connecting employee wellbeing to productivity. Organizations are encouraged to invest in PsyCap development programs to cultivate a resilient and optimistic workforce, ultimately driving organizational success.

The Influence of Auditor's Professional Skepticism on Audit Quality Christine Dewi Nainggolan; Ethan Tan; Ava Lee
Journal Markcount Finance Vol. 3 No. 1 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v3i1.2133

The rapid advancement of audit technology, including data analytics, artificial intelligence (AI), and blockchain, has significantly transformed the auditing profession. These technologies promise to enhance audit efficiency and effectiveness by automating routine tasks, improving data accuracy, and enabling deeper insights. However, the extent to which these technologies influence audit outcomes from the auditor's perspective remains underexplored, particularly in terms of their practical implementation and perceived benefits. This study aims to examine the influence of audit technology on audit efficiency and effectiveness from the perspective of auditors, focusing on their experiences, challenges, and perceived outcomes. A mixed-methods approach was employed, combining surveys and semi-structured interviews with auditors from public accounting firms. Quantitative data were analyzed using statistical techniques, while qualitative data were thematically analyzed to identify key patterns and insights. The findings reveal that audit technology significantly improves efficiency by reducing time spent on manual tasks and enhancing data processing capabilities. Auditors also reported increased effectiveness, as technology enabled better risk assessment, fraud detection, and compliance monitoring. However, challenges such as high implementation costs, skill gaps, and resistance to change were identified as barriers to full adoption. The study concludes that audit technology has a transformative impact on audit efficiency and effectiveness, but its successful integration requires addressing technical, organizational, and human factors.

The Influence of Audit Technology on Audit Efficiency and Effectiveness: Auditor’s Perspective Herts Taunaumang; Rafaela Lima; Raul Gomez
Journal Markcount Finance Vol. 3 No. 1 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v3i1.2139

The rapid advancement of audit technology, including data analytics, artificial intelligence (AI), and blockchain, has significantly transformed the auditing profession. These technologies promise to enhance audit efficiency and effectiveness by automating routine tasks, improving data accuracy, and enabling deeper insights. However, the extent to which these technologies influence audit outcomes from the auditor's perspective remains underexplored, particularly in terms of their practical implementation and perceived benefits. This study aims to examine the influence of audit technology on audit efficiency and effectiveness from the perspective of auditors, focusing on their experiences, challenges, and perceived outcomes. A mixed-methods approach was employed, combining surveys and semi-structured interviews with auditors from public accounting firms. Quantitative data were analyzed using statistical techniques, while qualitative data were thematically analyzed to identify key patterns and insights. The findings reveal that audit technology significantly improves efficiency by reducing time spent on manual tasks and enhancing data processing capabilities. Auditors also reported increased effectiveness, as technology enabled better risk assessment, fraud detection, and compliance monitoring. However, challenges such as high implementation costs, skill gaps, and resistance to change were identified as barriers to full adoption. The study concludes that audit technology has a transformative impact on audit efficiency and effectiveness, but its successful integration requires addressing technical, organizational, and human factors.

Digital Taxation Challenges in the Global Economy: Lessons from OECD and G20 Practices Loso Judijanto; Rina Nopianti; Prastika Suwandi Tjeng; Rudy Surbakti; Nong Chai
Journal Markcount Finance Vol. 3 No. 1 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v3i1.2494

The rapid growth of digital economies has created complex challenges for national tax systems, necessitating a reassessment of taxation policies and practices. Multinational digital enterprises often operate across borders, creating difficulties in allocating taxable profits and ensuring fair tax contributions. The Organization for Economic Cooperation and Development (OECD) and G20 countries have developed frameworks and initiatives to address these challenges, yet implementation and harmonization remain uneven. This study aims to examine the key challenges of digital taxation in the global economy, drawing lessons from OECD and G20 practices, and to identify strategies for improving policy effectiveness and international cooperation. A qualitative research methodology is employed, combining document analysis of OECD and G20 reports with interviews of tax experts and policymakers. The results indicate that while international frameworks provide valuable guidance, discrepancies in national implementation, divergent regulatory approaches, and the rapid evolution of digital business models hinder consistent taxation. The study concludes that achieving equitable and effective digital taxation requires enhanced international collaboration, adaptive regulatory mechanisms, and continual monitoring of digital business developments. Lessons from OECD and G20 practices highlight the importance of coordinated policy frameworks to minimize tax avoidance and ensure fair contribution of digital enterprises globally.

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Adam Mudinillah

Contact Email
adammudinillah@staialhikmahpariangan.ac.id

Phone
+6285379388533

Journal Mail Official
adammudinillah@staialhikmahpariangan.ac.id

Editorial Address
Jorong Kubang Kaciak Dusun Kubang Kaciak, Kelurahan Balai Tangah, Kecamatan Lintau Buo Utara, Kabupaten Tanah Datar, Provinsi Sumatera Barat, Kodepos 27293.

Location
Kab. tanah datar,

Sumatera barat

INDONESIA

Abstract

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Adam Mudinillah

Contact Email adammudinillah@staialhikmahpariangan.ac.id

Phone +6285379388533

Journal Mail Official adammudinillah@staialhikmahpariangan.ac.id

Editorial Address Jorong Kubang Kaciak Dusun Kubang Kaciak, Kelurahan Balai Tangah, Kecamatan Lintau Buo Utara, Kabupaten Tanah Datar, Provinsi Sumatera Barat, Kodepos 27293.

Location Kab. tanah datar, Sumatera barat INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Adam Mudinillah

Contact Email
adammudinillah@staialhikmahpariangan.ac.id

Phone
+6285379388533

Journal Mail Official
adammudinillah@staialhikmahpariangan.ac.id

Editorial Address
Jorong Kubang Kaciak Dusun Kubang Kaciak, Kelurahan Balai Tangah, Kecamatan Lintau Buo Utara, Kabupaten Tanah Datar, Provinsi Sumatera Barat, Kodepos 27293.

Location
Kab. tanah datar,

Sumatera barat

INDONESIA