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

{"title":"Application Of PSAK No.14 In The Treatment Of Raw Material Inventory Accounting On PT Perkebunan Nusantara XIV","authors":"None Sri Ariyanti Arif, None Amril Arifin, None Asriani Hasan","doi":"10.55227/ijerfa.v2i1.57","DOIUrl":"https://doi.org/10.55227/ijerfa.v2i1.57","url":null,"abstract":"Agristiadi Sadeli, Y. N. (2018). Analisis Akuntansi Persediaan Dan Pengaruhnya Terhadap Laba Perusahaan Sesuai Dengan PSAK No 14 ( Studi Kasus Pada PT Putra Bintang Kharisma). Barchelino, R. (2016). Analisis Penerapan Psak No. 14 Terhadap Metode Pencatatan Dan Penilaian Persediaan Barang Dagangan Pada Pt. Surya Wenang Indah Manado. Analisis Penerapan PSAK… Jurnal EMBA, 837(1), 837–846. https://ejournal.unsrat.ac.id/index.php/emba/article/view/11812/11405 Concern, G., & Akuntansi, J. R. (2022). Analisis Penerapan Perlakuan Akuntansi Persediaan Sesuai Dengan Pernyataan Standar Akuntanis Keuangan Nomor 14 pada PT Megah Prima Supra Makmur Muhammad. Jurnal Riset Akuntansi, 17(3), 162–171. Cornelia Cindy Permata Dewi. (2022). Implementation of Accounting Recordings for Inventories of Merchantability Based on PSAK No.14 In the Online Store CUTIESTORE.CO. Sinomika Journal | Volume, 1(2), 145–152. https://publish.ojs-indonesia.com/index.php/SINOMIKA Emindy, I. (2018). Penerapan PSAK No 14 Dalam Perlakuan Akuntansi Persediaan Bahan Baku Pada PT. Perkebunan Nusantara IV Kebun Adolina (Issue 14). http://scholar.unand.ac.id/45707/ Hermanto, M., Sondakh, J. J., & Pangerapan, S. (2019). Analisis Perlakuan Akuntansi Atas Persediaan Pada Perum Bulog Divre Sulut dan Gorontalo. Jurnal Ekonomi, Manajemen, Bisnis Dan Akuntansi, 7(1), 1131–1140. https://ejournal.unsrat.ac.id/index.php/emba/article/view/24010 Hery. (2017). Teori Akuntansi. PT. Grasindo. Karamoy, H., & Anwar, N. F. (2014). Analisis Penerapan Metode Pencatatan Dan Penilaian Terhadap Persediaan Barang Menurut Psak No.14 Pada Pt. Tirta Investama Dc Manado. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 2(2), 1296–1305. Karundeng, A., Saerang, D., & Gamaliel, H. (2017). Analisis Perlakuan Akuntansi Atas Persediaan Barang Jadi Sesuai Dengan Psak No.14 Pada Pt.Fortuna Inti Alam. Going Concern : Jurnal Riset Akuntansi, 12(01), 20–28. https://doi.org/10.32400/gc.12.01.17133.2017 Lahu, E. P., Enggar, O. :, Lahu, P., & Sumarauw, J. S. B. (2017). Analisis Pengendalian Persediaan Bahan Baku Guna Meminimalkan Biaya Persediaan Pada Dunkin Donuts Manado. Analisis Pengendalian… 4175 Jurnal EMBA, 5(3), 4175–4184. http://kbbi.web.id/optimal. Palar, R., Pontoh, W., & Pinatik, S. (2020). Penerapan Psak No 14 Atas Persediaan Barang Dagang (Studi Kasus Pada Pt. Asia Tenggara Murni). Going Concern : Jurnal Riset Akuntansi, 15(1), 36. https://doi.org/10.32400/gc.15.1.27837.2020 Wullur, R. A. M. L., Karamoy, H., & Pontoh, W. (2016). Analisis Penerapan Akuntansi Persediaan Berdasarkan Psak No.14 Pada Pt. Gatraco IndahWullur, R. A. M. L., Karamoy, H., & Pontoh, W. (2016). Analisis Penerapan Akuntansi Persediaan Berdasarkan Psak No.14 Pada Pt. Gatraco Indah Manado. Going Concern : Jurna. Going Concern : Jurnal Riset Akuntansi, 11(1), 1–9. https://doi.org/10.32400/gc.11.1.10552.2016 Yusi Maesaroh, & Elvia Puspa Dewi. (2020). Analisis Akuntansi Persediaan Barang Dagang Berdasarkan PSAK 14 ","PeriodicalId":178467,"journal":{"name":"International Journal of Economic Research and Financial Accounting (IJERFA)","volume":"9 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136106921","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":"BUSINESS COMMUNICATION ETHICS","authors":"Suhairi, Farach Nur, Fachri, Mutiara Khinaya, Arjuna Pangestu","doi":"10.55227/ijerfa.v1i4.47","DOIUrl":"https://doi.org/10.55227/ijerfa.v1i4.47","url":null,"abstract":"Business communication ethics is a set of principles and guidelines that govern behavior in business communication. This study aims to explore the importance of business communication ethics and its impact on relationships with customers, employees and other stakeholders as well as organizational image. The research method used is literature study, by collecting and analyzing literature relevant to the research topic. The results of the study show that the application of business communication ethics can help build good relationships with customers, employees and other stakeholders as well as maintain a positive image for the organization","PeriodicalId":178467,"journal":{"name":"International Journal of Economic Research and Financial Accounting (IJERFA)","volume":"116 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116022117","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":"Correspondence And Business Presentations And Handling Of Customer Complaints","authors":"Suhairi, Putri Apriani, Batubara, Febrianty Try, Andini, M. A. Dinova, Management","doi":"10.55227/ijerfa.v1i4.46","DOIUrl":"https://doi.org/10.55227/ijerfa.v1i4.46","url":null,"abstract":"Correspondence is exists delivery writing used convey message business or non- business For the party concerned . Presentation business is exists communications that are in scope report presented _ to homogeneous audience in something environment business . Handling complaint customer is step important in customer service because affect reputation company . Study This aim For explore What That correspondence business , presentation business and handling complaint customer . The research method used is approach qualitative through analysis deep literature . _ Data from study This collected through studies covering literature _ books , journals , articles , and sources Trusted other . Research results show scope definition , function , and type correspondence business , mail letters and presentations business .","PeriodicalId":178467,"journal":{"name":"International Journal of Economic Research and Financial Accounting (IJERFA)","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117157670","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 role of financial literacy, digital literacy, and the influence of efficacy in improving the performance of MSME actors in Makassar City","authors":"Rezki Amggreni, Muchriana Muchran","doi":"10.55227/ijerfa.v1i4.43","DOIUrl":"https://doi.org/10.55227/ijerfa.v1i4.43","url":null,"abstract":"This study aims to determine the influence of financial literacy, digital literacy, and the influence of MSME community efficacy on MSME performance. This research takes a quantitative approach with the data source used is primary data obtained from MSME business actors. The sample used in this study was 30 respondents to MSME business actors. The results of this study show that partial financial literacy does not have a significant positive effect on the performance of MSMEs. Digital literacy has a significant positive effect on the performance of MSMEs. Meanwhile, the effect of efficacy does not have a significant positive effect on the performance of MSMEs.","PeriodicalId":178467,"journal":{"name":"International Journal of Economic Research and Financial Accounting (IJERFA)","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124003629","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 Financial Performance on Company Value in Manufacturing Companies in the Food and Beverage Sector in the 2019-2021 Period","authors":"D. Puspita, Muchriana Muchran","doi":"10.55227/ijerfa.v1i4.44","DOIUrl":"https://doi.org/10.55227/ijerfa.v1i4.44","url":null,"abstract":"This study aims to determine the effect of performance on the company's financial value. This study uses a quantitative approach with secondary data sources obtained from the official IDX website. The samples used in this study were 23 companies in the Food and Beverage Subsector for the 2019-2021 period which were obtained using the Purposive Sampling method. The variables used in this study are Profitability (ROA), Liquidity (CR) and company value (TobinQ). The data analysis technique in this study uses multiple linear techniques. The results of the study concluded that partially Profitability has no significant effect on firm value. This shows that the amount of profits earned by the company does not affect the value of the company. Partially, liquidity has no significant effect on firm value, this indicates that companies with high or low liquidity do not affect firm value. Because the company uses most of its money to pay its obligations.","PeriodicalId":178467,"journal":{"name":"International Journal of Economic Research and Financial Accounting (IJERFA)","volume":"142 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114514690","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":"Social Media Marketing Influencer: Literature Review on Promotional Strategies Using the Influence of Social Media Celebrities","authors":"Nadia Angraini","doi":"10.55227/ijerfa.v1i4.42","DOIUrl":"https://doi.org/10.55227/ijerfa.v1i4.42","url":null,"abstract":"Social media marketing influencer is one of the digital marketing promotion strategies that is known to be very effective in approaching consumers. This research is a literature review study that aims to discuss more deeply about social media marketing by using celebrity influencers as their online marketing communication in approaching potential consumers. Researchers take international articles from the data base of publishers Elsevier, Scopus and emerald that are in accordance with the study studied. From the articles that researchers have obtained, reviews are carried out to take important points about influencer social media marketing information. The result of this study is that promotional strategies that use celebrity influencer social media marketing are known to be more influential than other celebrities, because consumers feel more intense and feel close to the daily activities of celebrity influencers on social media. This research contributes as one of the literatures that discusses the study of digital marketing in social media and is expected to be a reference for readers and other researchers who want to examine the study of the same phenomenon regarding digital marketing promotion strategies using social media influencers.","PeriodicalId":178467,"journal":{"name":"International Journal of Economic Research and Financial Accounting (IJERFA)","volume":"87 S1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131190877","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 Financial Inclusion, Financial Literacy and Financial Behavior on Company Performance in MSMEs in Makassar City","authors":"Wahyuni Saskia, Andi Ainil Putri, Hismawati Hismawati, A.Muh.Nurjalal, Ishak F. Ishak, Linda Razak","doi":"10.55227/ijerfa.v1i4.40","DOIUrl":"https://doi.org/10.55227/ijerfa.v1i4.40","url":null,"abstract":"This study aims to analyze the effect of financial inclusion, financial literacy, and financial behavior on company performance in the MSME study in Makassar. Company performance is an achievement (result) obtained through human resources with the division of activities in the form of tasks, roles and responsibilities to achieve company goals. Seeing the potential of micro, small and medium enterprises which are very promising but neglecting financial management is the phenomenon behind this research. This study uses an associative approach. The population and samples are 30 micro, small and medium enterprises in Makassar City. The research data is primary data from respondents which are then analyzed using multiple linear regression techniques. The results of the study using multiple linear regression show that financial inclusion has no significant and positive effect on company performance. Financial literacy has a significant and positive effect on company performance. Financial behavior has no significant effect on company performance.","PeriodicalId":178467,"journal":{"name":"International Journal of Economic Research and Financial Accounting (IJERFA)","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116273981","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 Use Of Accounting Information Systems For Micro, Small And Medium Enterprises (MSMEs In The City Of Makassar)","authors":"Rina Andriany, Nilan Pradana, Nurhalisa Ramadhan, Muh Khalid Nurqadri, L. Razak","doi":"10.55227/ijerfa.v1i4.41","DOIUrl":"https://doi.org/10.55227/ijerfa.v1i4.41","url":null,"abstract":"The purpose of this study is to determine the factors that influence the use accounting information on MSME actors in Makassar .The independent variables in this study are accounting knowledge, business experience, work motivation, education level and business scale. While the dependent variable is the use of accounting information. Deep data collection methods this study using simple random sampling, obtained sample 30 .data collection method in this study using questionnaire. This study uses statistical data analysis techniques regression with the help of SPSS. The results of this study indicate accounting knowledge business experience, work motivation, education level, and business scale positive effect on the use of information accountant. There are still other independent variables that can influence the use of accounting information that were not examined in this study. Future research agendas are suggested to extend a longer observation period to get better results and add research variables that influence the use of accounting information.","PeriodicalId":178467,"journal":{"name":"International Journal of Economic Research and Financial Accounting (IJERFA)","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116330214","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":"Measuring Financial Performance Using Economic Value Added On Food And Beverage Companies In The Indonesia Stock Exchange (Idx) Index 2020-2022","authors":"Agung Winardi, Putri Amelia Sudriman, M. Misbah, M. Maghfirah, Siti Nurhana, Reski Amelia, Linda Razak","doi":"10.55227/ijerfa.v1i4.38","DOIUrl":"https://doi.org/10.55227/ijerfa.v1i4.38","url":null,"abstract":"This study aims: To find out, analyze, discuss and explain financial performance appraisal using the Economic Value Added method for food and beverage companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This research uses a quantitative descriptive analysis method. The samples used were six food and beverage companies listed on the Indonesia Stock Exchange. Calculation results of Economic Value Added for food and beverage companies, there are three companies that produce Economic Value Added or (EVA > 0) during 2020 to 2022, it is stated positive, meaning that there has been additional economic value for the company so that financial performance is declared good. used is secondary data obtained from www.idnfinancial.co.id. The data analysis method used in this study is the panel regression model. Data processing uses the SPSS 22 application. From this study, the results show that the Economic Value Adeed Method has a positive effect on the company's financial performance.","PeriodicalId":178467,"journal":{"name":"International Journal of Economic Research and Financial Accounting (IJERFA)","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116251609","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":"Analysis Of Consumer Loyalty Which Servicescape And Lifestyle Influenced With Consumer Satisfaction As A Mediating Variable","authors":"Kezia Lidya Imanuella, Aris Budiono","doi":"10.55227/ijerfa.v1i4.39","DOIUrl":"https://doi.org/10.55227/ijerfa.v1i4.39","url":null,"abstract":"The purpose of this study is to carry out an influence analysis variable Servicescape (X1), Lifestyle (X2), satisfaction (Y1), and consumer loyalty (Y2).as the dependent variable, simultaneously or partially in the contexts of business in the culinary field. In this study, the data was developed using a Likert scale. The respondent population of 100 people. The number of respondents was taken from 30 people for validation and reliability tests. This study uses quantitative methods using path analysis. SPSS 20 is used for data analysis with two substructures in measurement. Substructure 1 The Effect of Servicescape and Lifestyle on Consumer Satisfaction. Substructure 2, The Influence of Servicescape, Lifestyle, and Consumer Satisfaction on Loyalty. The results of this research state that Servicescape has a significant effect on customer satisfaction, Lifestyle does not affect customer satisfaction, Servicescape has no significant effect on customer satisfaction, Lifestyle has no significant effect on customer loyalty, consumer satisfaction has an effect on customer loyalty, Servicescape has no significant effect on consumer loyalty through customer satisfaction, Lifestyle has an effect on customer loyalty through consumer satisfaction.","PeriodicalId":178467,"journal":{"name":"International Journal of Economic Research and Financial Accounting (IJERFA)","volume":"205 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124617633","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}