International Journal of Economic Research and Financial Accounting (IJERFA)最新文献

{"title":"Translation And Accountability In Electronic Procurement (E- Procurement) Of Goods And Services","authors":"Muhammad Rafli, Tengku Aisyah Rahmi Zulmi, Cahya Nafasya, Salsa Liza Nabilla, Neng Sri Wardhani","doi":"10.55227/ijerfa.v2i4.195","DOIUrl":"https://doi.org/10.55227/ijerfa.v2i4.195","url":null,"abstract":"The purpose of this research is to find out how translation and accountability are in the procurement of goods and services. The method used in this research is a literature study with a narrative review model. The research method used is a qualitative research method with the data source used in the form of secondary data obtained from several international journals, national journals, articles and previous research. The results of this research are that the implementation of translation and accountability in electronic procurement of goods and services is very good. This can be seen from the ease of accessing auctions online via the page provided and the responsibilities are also very clearly reported.","PeriodicalId":178467,"journal":{"name":"International Journal of Economic Research and Financial Accounting (IJERFA)","volume":"6 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141796970","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Effect Of Budget Requirements And Management On The Performance Of Goods And Services Procurement System","authors":"Camelia Febryanti, Endah Suharlin Tanjung, Sila Insan Tikayani, Nur Afifah, Neng Sri Wardhani","doi":"10.55227/ijerfa.v2i4.194","DOIUrl":"https://doi.org/10.55227/ijerfa.v2i4.194","url":null,"abstract":"This research, therefore, has been done to investigate the influence of budget requirements and management on procurement for goods and service performance in the Indonesian system. In this study, the focus will be on how the organizational needs are met and how effective the management of budget resources is in the procurement system. Despite the improvement made on regulations, challenges remain on compliance in relation to the needs of procurement and budgetary constraints. This research applies a document analysis and literature review to qualitative approach the assessment of these factors. Findings from this study show the importance of the need for the precise identification of need, stakeholder involvement, and strong cost control mechanisms. Overcoming these challenges can significantly enhance procurement efficiency and effectiveness within organizations.","PeriodicalId":178467,"journal":{"name":"International Journal of Economic Research and Financial Accounting (IJERFA)","volume":"7 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141797121","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Optimization of Corruption Prevention Government Procurement of Goods and Services","authors":"M. Haikal Aditya, Bella Vinia Ginting, Iklilah Dini Fajriyah, Yenni J Rammanda, Neng Sri Wardhani","doi":"10.55227/ijerfa.v2i4.193","DOIUrl":"https://doi.org/10.55227/ijerfa.v2i4.193","url":null,"abstract":"The procurement of charcoal and services is an important aspect of clean and effective governance. This procurement process aims to meet the needs of public infrastructure, complement government facilities, and ensure the controlled use of state finances. However, in its implementation, there are often irregularities and corrupt practices that are detrimental to the State's finances. This study aims to analyze the factors that cause corruption in government procurement of goods and services, identify gaps in the system that are vulnerable to corrupt practices, and evaluate existing policies and regulations. The results of the analysis show that transparency, strengthening regulations, strict law enforcement, increasing the professionalism and integrity of procurement apparatus, and community participation in supervision are key steps in eradicating corruption in government procurement.  The implementation of good governance principles, including through the implementation of E-Government, is also an effective solution in overcoming corrupt practices. The results of the research are expected to provide concrete recommendations for improving the government procurement system for goods and services, improving the supervision mechanism, and strengthening integrity in the procurement process.","PeriodicalId":178467,"journal":{"name":"International Journal of Economic Research and Financial Accounting (IJERFA)","volume":"7 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141796879","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Influence Of Leadership Style And Work Spiriton The Productivity Of Section Employees Production At Pt Tirta Fresindo Jaya(Mayora Group) In Gowa District","authors":"Magfirahtun Tristiawati Rusli, Zalkha Soraya, Irwan Abdullah","doi":"10.55227/ijerfa.v2i4.177","DOIUrl":"https://doi.org/10.55227/ijerfa.v2i4.177","url":null,"abstract":"This research aims to describe and examine the influence of Leadership Style and Work Spirit on the Productivity of Production Employees at PT Tirta Fresindo Jaya (Mayora Group) in Gowa Regency, with a sample of 65 respondents. It was found that the significant value of leadership style (X1) on productivity (Y) is 0.014 < 0.05, and the calculated value is 2.517 > table value 0.2075. Meanwhile, the influence of work spirit (X2) on productivity (Y) is 0.003 < 0.05, and the calculated value is 3.069 > 0.2075. This type of research is quantitative, obtaining data from questionnaires distributed to respondents. In this study, data collection sources include primary and secondary data. The research instrument uses the Likert scale method. This study uses the scale method through the Statistical Package for the Social Sciences (SPSS) version 27 application. The author concludes that leadership style and work spirit have a positive and significant influence on the productivity of production employees at PT Tirta Fresindo Jaya (Mayora Group) in Gowa Regency.","PeriodicalId":178467,"journal":{"name":"International Journal of Economic Research and Financial Accounting (IJERFA)","volume":" March","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141823899","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Tensions In Eu-China Trade Relations: The Impact Of China's Competitive Advantage In Strategic Industries”","authors":"Aditya rahman, Sri Sundari","doi":"10.55227/ijerfa.v2i4.142","DOIUrl":"https://doi.org/10.55227/ijerfa.v2i4.142","url":null,"abstract":"This article reviews trade tensions between the European Union (EU) and China triggered by China's dominance in strategic industries. In the face of an increasingly tense situation, careful policy analysis is needed to proactively manage the complex relationship with China. This research aims to highlight the root causes behind trade conflicts, as well as identify strategies for managing tensions wisely while encouraging mutually beneficial economic cooperation. With a cross-disciplinary approach, this research proposes a framework to reduce the risk of escalation of trade conflicts between the EU and China. Through emphasizing the importance of rigorous policy analysis and innovative solutions, this article highlights the urgency of appropriate policies to maintain domestic economic stability and balanced international relations in the face of challenges from China's economic dominance.","PeriodicalId":178467,"journal":{"name":"International Journal of Economic Research and Financial Accounting (IJERFA)","volume":"14 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141266243","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THE INFLUENCE OF ONLINE PRESENCE ON THE INTENSITY OF EMPLOYEE DISCIPLINE AT PT. PEGADAIAN (PERSERO) DAYA MAKASSAR BRANCH","authors":"Anisa Apriliani Malik, Sri Andayaningsih, A.Muhiddin Daweng","doi":"10.55227/ijerfa.v2i3.89","DOIUrl":"https://doi.org/10.55227/ijerfa.v2i3.89","url":null,"abstract":"This research aims to determine the effect of Online Presence on Employee Discipline Intensity at PT. Pegadaian (Persero) Daya Makassar Branch. The population in this study were all employees of PT. Pegadaian (Persero) Daya Makassar Branch has 35 employees. The type of research is descriptive quantitative. The data sources used are primary data sources, namely information originating from observations and questionnaires. Meanwhile, secondary data sources are data sources obtained from documentation or literature study. The data analysis technique used is simple linear regression analysis using statistical calculations by Statistical Package for the Social Science (SPSS) version 24 application.The results of the research show that Online Presence (X) has a positive and significant effect on employee discipline intensity (Y) seen from the results of the calculated t value > t table (4,163 > 1.690) and the significant value 0.00 ˂ 0.05","PeriodicalId":178467,"journal":{"name":"International Journal of Economic Research and Financial Accounting (IJERFA)","volume":" 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140998550","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Financial Education, Parent's Income, Financial Literacy on Financial Management Behavior through Self-Financial Efficacy in Students","authors":"None Muhammad Syarifuddin Ahzab, None Dies Nurhayati, None Etta Mamang Sangadji","doi":"10.55227/ijerfa.v2i1.53","DOIUrl":"https://doi.org/10.55227/ijerfa.v2i1.53","url":null,"abstract":"Globalization is marked by the rapid advancement of technology, which will impact human thinking patterns and tend to encourage individuals to get trapped in consumer behavior. The lack of financial literacy makes society vulnerable to financial problems. Therefore, the importance of the role of both the community and the government in providing education on financial literacy is crucial. One of the government's roles, through OJK, is to provide education on Financial Literacy to the public, especially students and scholars. The community's role can start from within the family circle, by educating children about family financial management from an early age. Consequently, financial education from a young age will inadvertently benefit children because they can manage their finances, such as pocket money, effectively. The methods used include quantitative methods combined with path analysis, and the results show that there is a direct influence of Family Financial Education, Parent's Income, and financial knowledge on financial management behavior through self-financial efficacy. Then, the results of the Path Analysis with the Sobel test show that Family Financial Education (0.495 &gt; 0.387), Parent's Income (0.158 &gt; -0.194), and Financial Literacy (0.176 &gt; -0.289) affect these variables. The conclusion from the test results indicates that Family Financial Education, Parent's Income, and Financial Literacy directly and indirectly influence the financial behavior patterns of students.\"","PeriodicalId":178467,"journal":{"name":"International Journal of Economic Research and Financial Accounting (IJERFA)","volume":"128 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136106922","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Effect Of Financial Management Of Village Fund Allocation On The Development Of Tabbinjai Village, Gowa Regency","authors":"None Muh. Alamsyah Perdana Putra, None Linda Razak, None Waode Rayyani","doi":"10.55227/ijerfa.v2i1.56","DOIUrl":"https://doi.org/10.55227/ijerfa.v2i1.56","url":null,"abstract":"This study aims to determine the influence of village officials and village community participation on the development of the village of Tabbinjai, Gowa Regency. This type of research used in research is research with a quantitative approach using a questionnaire. The research subjects were village officials in the village of Tabbinjai, Gowa Regency and the people of Tabbinjai village. The data used is primary data in the form of questionnaire results from respondents. Respondents from the study were 120 respondents. The analysis technique used is descriptive statistics and multiple linear regression analysis. The results of the study show that village officials and village community participation have a positive and significant effect on village development. Village officials are influential because of the ability that village officials have in managing village funds. Village community participation is influential because the higher the participation, the more development of the village.","PeriodicalId":178467,"journal":{"name":"International Journal of Economic Research and Financial Accounting (IJERFA)","volume":"128 4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136106923","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Logistics Performance And Other Factors As Antecedents Of The Sustainability Performance Of G-20 Countries","authors":"None Muhammad Ikhsan Harsono, Wahyuningsih Wahyuningsih","doi":"10.55227/ijerfa.v2i1.54","DOIUrl":"https://doi.org/10.55227/ijerfa.v2i1.54","url":null,"abstract":"Logistics directly affects the growth and development of a nation, making it a vital component of economic development (Hofman, 2017). Numerous studies have established a direct link between a country's economic progress and its logistics performance. This relationship encompasses various dimensions, including economic, developmental, environmental, and social aspects. Within the context of sustainable supply chain management, the environmental and social aspects are often highlighted (Seuring and Muller, 2008; World Bank, 2007, 2018; United Nations, 2010; OECD, 2011; World Economic Forum, 2015).The logistics industry has a significant impact on environmental and social issues and consumes a substantial amount of energy resources, leading to high carbon emissions (Rashidi and Cullinane, 2019). Thus, efforts to reduce carbon emissions are crucial. Initiatives such as developing adequate infrastructure like highways to reduce travel time and waiting times at ports for container unloading are essential. Elevating the competency and quality of logistics services also plays a role in improvement, as logistics professionals contribute not only to material movement but also support marketing functions, product development, pricing, and customer service. In Indonesia, a G-20 member, the logistics sector contributes significantly to the country's Gross Domestic Product (GDP). However, challenges related to infrastructure and environmental impact need to be addressed. In this regard, the Logistics Performance Index (LPI) published by the World Bank serves as a valuable tool to assess logistics performance and promote sustainability. Within the context of sustainability performance, this research aims to analyze the influence of Logistics Performance and other factors on sustainability performance in G-20 countries, with a focus on Indonesia. LPI data and other relevant indicators are employed to identify the effects of these variables on sustainability performance. The study is expected to offer insights for practitioners and organizations to take steps towards improved sustainability performance while also contributing theoretically to the field.","PeriodicalId":178467,"journal":{"name":"International Journal of Economic Research and Financial Accounting (IJERFA)","volume":"128 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136106925","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Optimization of Productive Cash Waqf Funds on the Human Development Index","authors":"None Isa Kholili","doi":"10.55227/ijerfa.v2i1.55","DOIUrl":"https://doi.org/10.55227/ijerfa.v2i1.55","url":null,"abstract":"In this research, we will examine the optimization of cash waqf funds in order to increase the human development index of Ketawang Gondanglegi Village. The aim of this research is to find out the pattern of optimization (utilization) of waqf funds and to analyze the impact resulting from the utilization of cash waqf funds in increasing the human development index. This research was conducted in Ketawang Village, Gondanglegi District, Malang Regency with an implementation period of 8 months from May to December 2019. Data collection methods used interview, observation and documentation techniques while the data analysis tool used was Multiple Linear Regression. The research results show that cash waqf can have an impact on all areas including religious facilities, health, education and the economy if it is managed optimally and on target, namely in accordance with the proportion of needs or urgency of an area.","PeriodicalId":178467,"journal":{"name":"International Journal of Economic Research and Financial Accounting (IJERFA)","volume":"38 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136106930","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}