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Journal Markcount Finance
Published by Yayasan Adra Karima Hubbi
ISSN : 29870925     EISSN : 29869455     DOI : 10.70177/jmf
Core Subject :
Journal Markcount Finance, established in 2023 by Yayasan Adra Karima Hubbi, has become a leading platform for economic research that connects financial innovation, sustainability, and digital transformation within the evolving economic ecosystem. In 2026, the journal introduced a change in its publication frequency to a bimonthly schedule, publishing issues in February, April, June, August, October, and December. The journal covers a broad spectrum of topics reflecting significant changes in finance, business, and accounting industries in the age of technology-driven economies. Its focus encompasses research on fintech, sustainable finance, digital transformation in accounting and auditing, behavioral economics in capital markets, regulatory technology (RegTech), digital taxation, and Islamic digital finance. Research published in this journal offers insights into technological innovations such as blockchain and AI-driven investment strategies, alongside the regulatory challenges emerging with the rise of digital financial systems. Studies on sustainable finance and ESG investments highlight efforts to tackle climate change and support circular economy practices. Other key topics include behavioral analysis in capital markets, focusing on investor psychology and risk management, as well as the application of technology in auditing and financial decision-making processes. Special attention is also given to the role of regulatory technology in ensuring compliance with regulations in the rapidly evolving digital financial landscape. Overall, Journal Markcount Finance continues to make significant contributions to researchers and policymakers in various countries, presenting relevant and applied research to address the challenges faced by modern financial and economic systems.
Arjuna Subject : -
Articles 3 Documents
 1 
Search results for , issue "vol. 4 no. 4 (2026)" : 3 Documents clear
IMPROVING DISTRIBUTION INVENTORY CONTROL THROUGH FIFO AND COSO FRAMEWORK AT PT. MITRA KENCANA DISTRIBUSINDO Regina Luntungan; Sintia Nurani Korompis; Elisabeth Deisi Malonda; Noah Smith
Journal Markcount Finance Vol. 4 No. 4 (2026)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v4i4.4181

Abstract

This study aims to analyze the effectiveness of inventory internal control using the First In, First Out (FIFO) method at PT Mitra Kencana Distribusindo, particularly in the Non-Food Warehouse. This research employed a descriptive qualitative approach with an evaluative orientation based on the COSO internal control framework. Data were collected through structured interviews with two purposively selected informants, direct non-participant observation of warehouse activities, and documentation review of receiving notes, cash invoices, warehouse cards, stock opname documents, aging reports, non-food inventory data, and checker duty documents. Data analysis was carried out through data reduction, data display, and conclusion drawing by grouping the findings into the five COSO components and FIFO implementation criteria. The findings indicate that inventory control has been implemented through receiving and issuing procedures, segregation of duties, authorization, internal and external checker functions, warehouse cards, stock opname, aging reports, and FIFO-based inventory circulation. However, the control system is not yet fully optimal because several critical weaknesses remain, particularly incomplete batch/expiry information, limited written follow-up documentation for stock opname results, insufficient FIFO-based warehouse layout control, and inadequate follow-up records for discrepancies, returns, damaged goods, defective goods, and items approaching expiry. This study concludes that FIFO-based inventory internal control is sufficiently effective, but still requires stronger documentation, monitoring, and corrective action procedures to improve inventory accuracy, traceability, and risk responsiveness.
THE IMPACT OF ACCOUNTING TECHNOLOGY AND ARTIFICIAL INTELLIGENCE (AI) ON THE PERFORMANCE OF MSMES IN PAREPARE CITY, WITH MSME BUSINESS SIZE AS A MODERATING VARIABLE Zulfitra Syahrul; Fatimah Fatimah; Jumriani Jumriani; Nurwani Nurwani; Sariana Damis
Journal Markcount Finance Vol. 4 No. 4 (2026)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v4i4.4232

Abstract

The limited adoption of accounting technology and artificial intelligence among MSMEs continues to constrain their financial transparency, managerial decision-making, and overall competitiveness, ultimately weakening their contribution to national economic growth and employment absorption. This study aims to analyze the impact of accounting technology and Artificial Intelligence (AI) on the performance of MSMEs, as well as to examine the role of business size in this relationship among MSMEs under the guidance of Rumah BUMN Parepare. Using SmartPLS 4 software, the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method was employed to analyze the data. SEM-PLS was selected for its capacity to simultaneously examine multiple direct and moderating relationships among latent constructs, making it well-suited for the relatively limited and non-normally distributed sample typical of MSME-based research. These findings suggest that although technology adoption does not always directly improve MSME performance, it yields more tangible impacts when supporting business scale expansion. Therefore, for digital transformation to more effectively drive improvements in MSME performance, various stakeholders must prioritize enhancing the capacity of MSME.
PEANUT FARMING INCOME, BREAK-EVEN POINTS, AND SENSITIVITY TO ECONOMIC CHANGES IN PONOROGO Takim Mulyanto; Rahmad Kurniawan; Citra Nurmalis Victoria
Journal Markcount Finance Vol. 4 No. 4 (2026)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v4i4.4268

Abstract

Peanut-farming studies in Indonesia commonly report realized income and R/C ratios, but less attention has been given to how far farm performance is from break-even and how coincident adverse changes affect that margin. This study integrates farm-income analysis, production and price break-even points (BEP), margin of safety, and deterministic single- and multi-factor stress tests using 2024 data from 31 purposively selected peanut farmers in Purworejo Village, Ponorogo. Farm records were standardized per hectare per growing season. The sample-average farm generated an R/C ratio of 1.77, while production and price BEPs implied a 43.36% margin of safety. Under a symmetric three-factor scenario in which price and output declined while total cost increased by the same percentage, the zero-income boundary was approximately 18.18%. These thresholds should be interpreted as downside financial resilience of the sample-average farm budget under the stated accounting assumptions, not as a probabilistic forecast or evidence of long-term resilience for all farmers. The contribution of the study lies in combining realized profitability, break-even thresholds, and coincident-shock stress testing in one locally applicable framework, thereby translating farm records into practical benchmarks for production planning, price negotiation, cost control, and extension support.

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