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  • Research Article
  • 10.55227/ijerfa.v4i1.334
The Influence Of Leadership Style, Work Quality, Work Discipline And Career Development On Employee Performance At The West Bilah Subdistrict Office, Labuhanbatu Regency
  • Nov 5, 2025
  • International Journal of Economic Research and Financial Accounting (IJERFA)
  • Agnes Karina + 2 more

This research aims to analyze the influence of leadership style, work quality, work discipline, and career development on employee performance at the West Bilah Subdistrict Office, Labuhanbatu Regency. This study applies a quantitative approach using purposive sampling techniques and survey methods to collect information from non-leadership staff. The research instrument was tested for validity and reliability, and analyzed using multiple linear regression. The research results identified that the four independent variables had a significant impact on employee performance simultaneously. However, partially, only work discipline was proven to have a significant and positive impact on employee performance (significance 0.000), while leadership style, work quality and career development did not show a direct significant effect. The coefficient of determination of 72.7% indicates that the four variables are able to explain most of the variation in employee performance. This research emphasizes the importance of increasing work discipline and structured career development in an effort to improve employee performance.

  • Research Article
  • 10.55227/ijerfa.v4i1.411
The Effect of Related Party Transactions on Company Values with Good Corporate Governance as a Moderating Variable (An Empirical Study of State-Owned Enterprises 2021-2023)
  • Oct 22, 2025
  • International Journal of Economic Research and Financial Accounting (IJERFA)
  • Tri Candra Anggraini + 2 more

This study aims to 1) Test the significant influence of Related Party Transactions on Company Value in State-Owned Enterprises listed on the Indonesia Stock Exchange for the 2021-2023 period. 2) Test whether the Good Corporate Governance variable can strengthen or weaken Related Party Transactions on Company Value in State-Owned Enterprises listed on the Indonesia Stock Exchange for the 2021-2023 period. This study uses a quantitative approach with the type of data used being secondary data. The sample used is a state-owned enterprise listed on the IDX and published complete financial reports for the 2021-2023 period. The results obtained are 1) This result can be interpreted that Related Party Transactions reflected by the indicator of the proportion of related party transactions to total assets can directly affect company value reflected by the Tobin's Q indicator. 2) The Good Corporate Governance variable can weaken Related Party Transactions on Company Value in State-Owned Enterprises listed on the Indonesia Stock Exchange for the 2021-2023 period.

  • Research Article
  • 10.55227/ijerfa.v4i1.400
The Effect of Corporate Social Responsibility (CSR) on Financial Performance in NonFinancial Companies Listed on the IDX
  • Oct 20, 2025
  • International Journal of Economic Research and Financial Accounting (IJERFA)
  • Christine Anna Maria Pakpahan + 2 more

This study aims to determine the effect of Corporate Social Responsibility (CSR) on financial performance in non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. This study uses an associative quantitative approach with secondary data. Data collection techniques are done through documentation and literature study. The results showed that CSR has no significant effect on Return on Assets (ROA) and Return on Equity (ROE), which indicates that the implementation of CSR programs has not had a direct impact on the efficient use of assets or return on equity. However, CSR has a positive and significant effect on Net Profit Margin (NPM), which indicates that the implementation of CSR is able to increase the company's net profit proportionally to its sales. This finding indicates that CSR has more impact on a company's profitability than efficiency or return on equity.

  • Research Article
  • 10.55227/ijerfa.v4i1.398
The Influence Of Work Environment And Public Participation On The Performance Of Employees Of The Population And Civil Registration Service Of Gowa Regency
  • Oct 20, 2025
  • International Journal of Economic Research and Financial Accounting (IJERFA)
  • Nusul Fikran + 2 more

This study aims to determine the influence of the work environment and community participation on the performance of employees at the Department of Population and Civil Registration of Gowa Regency. This research uses a quantitative descriptive approach. Data were collected through questionnaires distributed to 54 respondents who are employees of the department. Data analysis techniques include descriptive analysis, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination. The results show that partially, both work environment and community participation variables have a positive and significant effect on employee performance. However, simultaneously, the work environment and community participation do not have a significant effect on the performance of employees at the Department of Population and Civil Registration of Gowa Regency.

  • Research Article
  • 10.55227/ijerfa.v4i1.402
The Influence of Empathetic Leadership on the Performance of Village Office Employees in Buntu Batu District, Enrekang Regency
  • Oct 20, 2025
  • International Journal of Economic Research and Financial Accounting (IJERFA)
  • Muh Ikbal + 2 more

This study aims to analyze the influence of empathetic leadership on employee performance in the village office of Buntu Batu District, Enrekang Regency. The approach used is quantitative with the field research method, collecting data through questionnaires, from 32 respondents of village employees. observation and documentation. In this study, the data sources used in data collection include primary data and secondary data. The research instrument used in this study used the Likert Scale method and the data research used statistical calculations through the Statistical for the Social Science (SPSS) application version 25. Based on the results of the study, it shows that there is a negative influence and significance of empathic leadership on the performance of village office employees in Buntu Batu District, Enrekang Regency, This is proven by a simple regression analysis test obtained by tcount =( -2.552>> ttable =2,039. In addition, it was found that the significant value of empathetic leadership on employee performance was 0.016< 0.05. So it can be concluded that Ha is accepted. Ho rejected

  • Research Article
  • 10.55227/ijerfa.v4i1.406
The Influence Of Interest Rates, Inflation And Exchange Rates On Banking Profitability In Indonesia
  • Oct 20, 2025
  • International Journal of Economic Research and Financial Accounting (IJERFA)
  • Andi Muhammad Adriansyah Sam + 4 more

This research aims to determine the influence of monetary and macroeconomic variables on the profitability of banking in Indonesia. The independent variables used are the Interest Rate (BI-Rate), Inflation, Exchange Rate, and for the dependent variable, the Return On Assets (ROA) of banks in Indonesia for the period 2009-2023. The method that will be used in this research is Panel Data with analysis using the Eviews 12 application. The research results show that interest rates do not affect the profitability of state-owned banks or private banks. The inflation variable has different effects on the profitability of each bank, namely it affects state-owned banks (BUMN) but does not affect private banks. Similarly, the Exchange Rate has different effects on each bank's profitability, namely, it does not affect State-Owned Enterprises (BUMN) banks and does affect Private banks

  • Research Article
  • 10.55227/ijerfa.v4i1.397
Analysis of the Use of Financial Reports as a Basis for Management Decision Making (Case Study of PT PLN (Persero) UP3 South Makassar
  • Oct 20, 2025
  • International Journal of Economic Research and Financial Accounting (IJERFA)
  • Reksy Aurelia Ardana + 2 more

This study aims to analyze the use of financial statements as a basis for management decision making at PT PLN (Persero) UP3 Makassar Selatan. Financial statements are an important tools in assessing company performance and supporting strategic and operational decisions. The research method used is a case study with a descriptive qualitative approach. The data analyzed are in the form of financial statements for the period 2019–2022 using financial ratios that include liquidity, solvency, activity, and profitability ratios. The results of the study indicate that although the company shows sufficient capabilities in terms of profitability and activity, there are significant fluctuations in the liquidity and solvency ratios, especially in the debt to equity ratio which shows a high dependence on debt. Financial ratio analysis provides a clear picture of the company's financial condition and is an important basis for management decision making, such as operational efficiency, accounts receivable management, and investment strategy. Therefore, optimal use of financial statements can increase the effectiveness of managerial decision making and support the sustainability and growth of the company.

  • Research Article
  • 10.55227/ijerfa.v4i1.405
Application Of Management Accounting System To Product Quality Control At Pt Bio Maraja Nusantara
  • Oct 20, 2025
  • International Journal of Economic Research and Financial Accounting (IJERFA)
  • Deswita Deswita + 2 more

This study aims to determine the application of the management accounting system to product quality control at PT Bio Maraja Nusantara. This study uses a qualitative descriptive method, data is collected by observation, interviews, and documentation. Data analysis uses the Miles and Huberman model, through the stages of data collection, data reduction, data presentation, and conclusion drawn. The results of the study show that PT Bio Maraja Nusantara implements a management accounting system effectively, focusing on quality control from raw materials to finished products. This system ensures that every stage of production adheres to strict quality standards, as well as motivates employees through a system of quality- and quantity-based incentives. Although the company has implemented this system well, the main recommendation is to maintain and continuously improve the management accounting system so that product quality control remains optimal.

  • Research Article
  • 10.55227/ijerfa.v4i1.408
The Influence Of Internal Control And Information Technology On Financial Report Quality With Human Resource Competence
  • Oct 20, 2025
  • International Journal of Economic Research and Financial Accounting (IJERFA)
  • Nur Azizah + 2 more

This study aims to examine the influence of the internal control system and the use of information technology on the quality of the Jambi Provincial Government's financial reports with human resource competency as a moderating variable. The study population was all Regional Apparatus Organizations (OPD) in Jambi Province with a sample of 84 respondents consisting of the Head of Finance Subdivision, Finance Treasurer, and Finance Staff. The research method used a quantitative approach with multiple linear regression analysis and interaction test (Moderated Regression Analysis) with the help of SPSS version 30. The results showed that the internal control system and the use of information technology had an effect on the quality of financial reports. In addition, human resource competency was proven to significantly moderate the relationship between the internal control system and the use of information technology on the quality of financial reports. This indicates that the successful implementation of the internal control system and information technology is highly dependent on the level of human resource competency in managing and operating both. This research provides important implications for the Jambi Provincial Government to continue improving internal controls, technology utilization, and human resource competency to enhance the quality of accurate, reliable, and transparent financial reports. Furthermore, it is recommended that future research include additional variables and expand the sample size to obtain more comprehensive results.

  • Research Article
  • 10.55227/ijerfa.v4i1.407
Effect of Financial Performance and Firm Size on Stock Price with Dividend Policy as Intervening Variable
  • Oct 20, 2025
  • International Journal of Economic Research and Financial Accounting (IJERFA)
  • Novita Andriani + 2 more

This study aims to analyze the effect of profitability, liquidity, solvency, and firm size on stock prices with dividend policy as an intervening variable in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research employed a quantitative approach with a causal associative method. The data used were secondary data obtained from audited annual financial reports. The sample was determined using purposive sampling, resulting in 70 companies that met the research criteria. Data analysis was conducted using Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach and SmartPLS 4 software. The results show that profitability, solvency, and firm size have a significant direct effect on stock prices, while liquidity and dividend policy do not have a significant effect. Moreover, dividend policy does not mediate the relationship between profitability, liquidity, solvency, and firm size on stock prices. These findings suggest that dividend decisions are not yet strong enough to serve as market signals influencing stock price movements in the food and beverage sector. Nevertheless, the results confirm that the company's fundamental factors still contribute significantly to investor decision-making, especially through profitability and firm size indicators. This study is expected to provide valuable insights for investors, corporate management, policymakers, and academic literature development in the fields of financial management and capital markets