cover
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
Journal Markcount Finance
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 102 Documents
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.
REAL-TIME FINANCIAL REPORTING: THE CHALLENGES AND BENEFITS OF CLOUD-BASED ACCOUNTING SYSTEMS Nurhaini Nurhaini; Lucas Lima; Raul Gomez
Journal Markcount Finance Vol. 4 No. 3 (2026)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v4i3.4183

Abstract

Rapid digital transformation has fundamentally reshaped financial reporting by increasing organizational demand for timely, accurate, and transparent financial information. Conventional accounting systems frequently struggle to satisfy these expectations because periodic reporting, fragmented data management, and limited accessibility reduce organizational responsiveness and decision quality. This study aimed to evaluate the benefits and challenges of cloud-based accounting systems in supporting real-time financial reporting and organizational performance. A mixed-methods sequential explanatory design was employed using data collected from 310 organizations and 1,240 accounting professionals representing multiple industrial sectors. Quantitative analyses incorporated descriptive statistics, structural equation modeling, hierarchical regression, mediation and moderation analyses, while qualitative evidence from expert interviews, organizational observations, and policy document reviews was analyzed through thematic analysis. Findings demonstrated that cloud-based accounting significantly improved reporting timeliness, financial reporting accuracy, audit efficiency, managerial decision-making, organizational agility, and regulatory compliance. Reporting timeliness partially mediated the relationship between cloud capability and organizational performance, whereas cybersecurity readiness and employee digital competence strengthened implementation effectiveness.  

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