JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES最新文献

{"title":"The Influence of Rice Productivity, Gross Regional Domestic Product of the Food Crop Subsector and Inflation on the Exchange Rates of Food Crop Farmers in Indonesia","authors":"Kurniati Kurniati, Devi Valeriani, Ayu Wulandari","doi":"10.47191/jefms/v7-i7-61","DOIUrl":"https://doi.org/10.47191/jefms/v7-i7-61","url":null,"abstract":"The farmer exchange rate is a comparative value between the price index received by farmers and the index paid by farmers. In this context, it is necessary to develop indicators that can accurately measure the purchasing power of farmers, who represent a significant proportion of the agricultural sector. The objective of this study is to analyze and determine the effect of rice productivity, food crop subsector GRDP, and inflation on the exchange rate of food crop farmers in Indonesia. This type of research is a quantitative research study. The data for this study were obtained from the Central Bureau of Statistics, which provided secondary data. The data utilized in this study are comprised of data on the exchange rate of food crop farmers, rice productivity, food crop subsector GRDP, and inflation for the years 2020-2022. The data analysis employed panel data linear regression analysis. The results indicated that rice productivity exerted a negative and insignificant influence on the exchange rate of food crop farmers in Indonesia. Conversely, the GRDP of the food crop subsector and inflation exhibited a negative and significant effect on the exchange rate of food crop farmers in Indonesia.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":"79 13","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141798346","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":"Determinants of Profit Management in Banking in the Asian Region","authors":"Ratika Ningsih, Muizzuiddin Muizzuiddin, Imam Asngari","doi":"10.47191/jefms/v7-i7-56","DOIUrl":"https://doi.org/10.47191/jefms/v7-i7-56","url":null,"abstract":"This research aims to determine the factors that determine earnings management in banking in the Asian region. The population in this research is 512 commercial banks in the Asian region for the period 2011 - 2022. Samples were taken using a purposive sampling method, namely based on certain criteria, so that a sample of 156 banks was obtained. The data analysis technique used in this research is panel data regression analysis.. The research results that show credit risk, profitability and company size have a significant effect on earnings management.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":"6 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141797400","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 Inflation in Moderate Interaction of Gold Rolling Spots and Macroeconomic Variables on the ICDX Exchange","authors":"Dr. Ir. Andam Dewi Syarif, MM, Najim Nur Fauziah, SE, MSc.IBF","doi":"10.47191/jefms/v7-i7-62","DOIUrl":"https://doi.org/10.47191/jefms/v7-i7-62","url":null,"abstract":"Gold has played an essential role in building payment systems in the past and remains a popular investment product today. One such investment product is the Gold Rolling Spot, a variation of a futures contract derivative transaction traded on the Indonesian Commodity and Derivatives Exchange (ICDX). Nevertheless, no research has been done since this sort of investment is exclusive to ICDX. This study uses inflation as the moderation to analyze the effect of the Indonesia Composite Index (ICI) return, Interest Rate, and Exchange Rate (USD/IDR) return on the Gold Rolling Spot return. This study used monthly data for the period January 2020 until December 2023. The analysis technique used is Moderated Regression Analysis (MRA). The results concluded that ICI return has a significant positive effect on Gold Rolling Spot return, while interest rate, exchange rate (USD/IDR) return, and Inflation, have a significant negative impact on Gold Rolling Spot return. Inflation moderates the effect of interest rate and exchange rate (USD/IDR) return on Gold Rolling Spot return. However, Inflation does not moderate the impact of ICI return on Gold Rolling Spot return.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":"66 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141798433","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 Job Satisfaction, Performance, Apparatus Competence, Through Village Financial Management on the Effectiveness of Village Development Programs in South Tanimbar District","authors":"Yulita Maria Masela, E. Subiyantoro, Sunardi Sunardi","doi":"10.47191/jefms/v7-i7-69","DOIUrl":"https://doi.org/10.47191/jefms/v7-i7-69","url":null,"abstract":"The aim of this research is; 1) to describe job satisfaction, performance, apparatus competency, village financial management, and the effectiveness of village development programs in South Tanimbar sub-district; 2) to analyze the influence of job satisfaction, performance, competence of officials, and village financial management on the effectiveness of village development programs on the effectiveness of village development programs in Tanimbar Selatan District; 3) to analyze the influence of job satisfaction, performance and competency of apparatus on the effectiveness of village development programs in Tanimbar Selatan sub-district; 4) to analyze the influence of village financial management on the effectiveness of village development programs in Tanimbar Selatan District; 5) to analyze job satisfaction, performance, and competency of officials on the effectiveness of village development programs through village financial management in Tanimbar Selatan subdistrict. This research uses a quantitative approach method. The population in this study was 10 villages with 100 village officials. The sampling technique uses path analysis so that the sample used is 100 people. The analysis techniques used are descriptive analysis and path analysis. The results of this research are; 1) The results of descriptive statistical analysis of the variables of job satisfaction, performance, apparatus competency, financial management, and effectiveness of development programs provide an illustration that the majority of village officials in South Tanimbar sub-district tend to be active in carrying out their duties and responsibilities at work. Village officials are considered good at their work. Financial management is one of the factors that can encourage employee enthusiasm in working to achieve good work results by relying on the size and level of effectiveness of development programs; 2) job satisfaction has a significant influence on village financial management in South Tanimbar sub-district; 3) performance has a significant influence on the effectiveness of village development in South Tanimbar District. 4) Apparatus competence has a significant influence on the effectiveness of village development in South Tanimbar District. 5) financial management has a significant influence on the effectiveness of village development programs in South Tanimbar sub-district. 6) job satisfaction, performance, apparatus competency. Job satisfaction is the most important part for agencies to pay attention to and consider, because through job satisfaction employee work results can be achieved.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":"5 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141797601","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 Institutional Ownership, Independent Auditor Tenure, Audit Committee Tenure on Earnings Management in Palm Oil Plantation Companies Listed on the Indonesia Stock Exchange","authors":"Cita Bina Cahyathi, Prihat Assih, Maxion Sumtaky","doi":"10.47191/jefms/v7-i7-66","DOIUrl":"https://doi.org/10.47191/jefms/v7-i7-66","url":null,"abstract":"This research aims toanalyze the influence of institutional ownership on earnings management, analyze the influence of independent auditor tenure on earnings management, analyze the influence of audit committee tenure on earnings management, and describe the variables of earnings management, institutional ownership, independent auditor tenure and audit committee tenure. The data in this research is time series data in the form of Annual Report data for 5 years, from 2018-2022, so the data in this research is 60 pieces of data. The data analysis technique uses multiple regression analysis. The results of the analysis show that Institutional Ownership has a negative effect on Earnings Management. This shows that greater institutional ownership in a company can usually have more access to the company's internal information, including control processes and financial reporting. This can allow them to more quickly detect or respond to suspicious earnings management practices. Independent Auditor Tenure has no effect on Earnings Management. This shows that the tenure of an independent auditor cannot influence earnings management practices within a company. Auditors in carrying out their audits must continue to carry out them in accordance with procedures and must improve the quality of their audits so that the audited financial reports can reflect their true value. Audit Committee Tenure does not affect Profit Management. This shows that the tenure of the audit committee in carrying out supervision cannot influence the existence of earnings management in a company. In carrying out its supervision, the audit committee must be independent of management both in reporting its performance results and in selecting an independent external auditor.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":"7 20","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141798052","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":"Currency Risk Exposure and Its Effect on the Performance of Import-Dependent Industries in Lusaka’s Manufacturing Sector from 2019 to 2023.","authors":"Tsitsi, M. Musaluke, C. C. Hapompwe","doi":"10.47191/jefms/v7-i7-55","DOIUrl":"https://doi.org/10.47191/jefms/v7-i7-55","url":null,"abstract":"Currency risk which is also known as exchange rate risk, is a significant factor affecting businesses engaged in international trade. In Lusaka’s manufacturing sector, many industries are heavily reliant on import of raw materials, technology, equipment, machinery, accessories, and components. Fluctuations in exchange rates can have profound implications on their cost structures, pricing strategies and overall financial performance. This study aimed to analyse the exposure to currency risk faced by import- dependent manufacturing industries in Lusaka and its effects on their performance from 2019 to 2023. The objectives of this study were to examine the key drivers of currency risk exposure on import dependent manufacturing industries, to analyse the effects of currency risk exposure on the financial performance of import dependent manufacturing industries in Lusaka, and to assess the effectiveness of risk management strategies in mitigating currency risk for import dependent manufacturing industries in Lusaka by the Bank of Zambia (BoZ). This research employed a mixed method approach. Quantitative data were collected from financial statements, exchange rate records, and economic reports. Key Performance Indicators (KPIs) such as profit margins and return on assets (ROA) were analysed in relation to exchange rate fluctuations. Additionally, qualitative data were gathered through interviews with industry experts and executives to understand their risk management strategies and operational challenges. The 10% rule was used to derive the sample size of 28 respondents from the 280-target population. Purposive and random sampling were used as techniques in which 28 were targeted for questionnaire administration on drop and pick basis. The preliminary findings indicate that significant exchange rate volatility between 2019 and 2023 has had a marked impact on manufacturing sector in Lusaka. Firms with robust hedging strategies and diversified sourcing were better able to mitigate negative effects, whereas those without measures experienced decreased profitability and increased financial strain. Also, this study reveals that external factors such as global economic conditions and domestic policy responses played a crucial role in shaping the extent of currency risk exposure. In conclusion, the analysis underscores the crucial need for effective currency risk management practices in import dependent industries. It also highlights the importance of policy interventions to stabilise macroeconomic environment and support the manufacturing sector’s resilience against exchange rate fluctuations. Recommendations for industry stakeholders include enhancing financial risk management capabilities, exploring alternative supply chain industries and advocating for supportive economic policies.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":"2 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141798104","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 the Influence of Poverty, Unemployment, Inflation and Investment on Economic Growth in West Nusa Tenggara Province 2012-2022","authors":"Wardan Wardan, Prayitno Basuki, M. Firmansyah, Sahri Sahri, M. Irwan","doi":"10.47191/jefms/v7-i7-51","DOIUrl":"https://doi.org/10.47191/jefms/v7-i7-51","url":null,"abstract":"This research aims to analyze the influence of poverty, unemployment, inflation and investment on economic growth in West Nusa Tenggara Province in the 2012-2022 period. The method used in this research is quantitative descriptive research with panel data regression analysis techniques using Eviews 10 Software. The data used is secondary data taken from the Central Statistics Agency of West Nusa Tenggara Province. The data collection technique is documentation. The panel data in this research is a combination of cross section data (data from 10 districts/cities in West Nusa Tenggara Province) and time series data (data from 2012-2022). The research results show that: 1). Poverty has a negative and significant effect on Economic Growth in West Nusa Tenggara Province in 2012-2022. 2). Unemployment has a negative and insignificant effect on Economic Growth in West Nusa Tenggara Province in 2012-2022. 3). Inflation has a negative and significant effect on Economic Growth in West Nusa Tenggara Province in 2012-2022. 4). Domestic Investment Investment has a positive and significant effect on Economic Growth in West Nusa Tenggara Province in 2012-2022. 5). Foreign Investment Investment has a positive and significant effect on Economic Growth in West Nusa Tenggara Province in 2012-2022. And 6). Poverty, Unemployment, Inflation, Domestic Investment, and Foreign Investment simultaneously have a significant effect on Economic Growth.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":"2 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141797700","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 Reference Groups, Lifestyle, and Brand Image on Purchasing Decisions for Samsung Brand Smartphones (Study on Undergraduate Students of Management, Faculty of Economic and Business, Udayana University)","authors":"Putu Davin Abhimantra, I. G. A. K. Gd. Suasana","doi":"10.47191/jefms/v7-i7-65","DOIUrl":"https://doi.org/10.47191/jefms/v7-i7-65","url":null,"abstract":"The current technological advancements have a significant impact on human life, especially smartphones, which have changed consumer behavior patterns, particularly among students at the Faculty of Economics and Business, Udayana University. Although Samsung leads the global market share, students tend to use Apple brand smartphones. To understand this dynamic, research needs to be conducted in line with the aim of this study, which is to investigate the perceptions of the influence of reference groups, lifestyle, and brand image on the purchasing decision of Samsung smartphones. This research was conducted on undergraduate students of the Management Study Program, Faculty of Economics and Business, Udayana University, with a total sample of 91, determined using the simple random sampling method with the Slovin formula. The results show that reference groups have a positive and significant partial effect on purchasing decisions. Lifestyle also has a positive and significant partial effect on purchasing decisions. Brand image has a positive and significant partial effect on purchasing decisions. The theoretical implications of the study provide a deeper understanding of how the variables of reference groups, lifestyle, and brand image contribute to purchasing decisions. Practically, it is hoped to provide input for Samsung in conducting its business by paying attention to the influence of the variables of reference groups, lifestyle, and brand image on consumer purchasing decisions.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":"87 17","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141797824","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":"Boosting MSME Global Competitiveness: How Management Knowledge and Performance Interact","authors":"Slamet Ariadi, Sutianingsih Sutianingsih","doi":"10.47191/jefms/v7-i7-53","DOIUrl":"https://doi.org/10.47191/jefms/v7-i7-53","url":null,"abstract":"This study examines the effects of management competence and knowledge on competitiveness. Through a quantitative approach, the researchers were able to collect data. They selected a sample of 100 individuals. The researchers used various statistical techniques to analyse the data. These included the f-test, linear regression, and determination tests. They discovered that acquiring managerial knowledge and skills significantly boosts performance and can help improve competitiveness. The characteristics of organisational knowledge and skills significantly boost performance. On the other hand, the Sobel test indicates that performance improvement can moderate the link between management competence and competitiveness. The objective of this investigation is to examine the impact of management knowledge and management competence on competitiveness, with performance improvement acting as a mediator. This study uses a quantitative approach to gather data. This study employed purposive sampling to choose a sample of 100 individuals. The data analysis approach employs several methodologies including multiple linear regression analysis, t-test, f-test, and determination test. This researcher demonstrates that the acquisition of management knowledge, proficiency, and performance enhancement have a favourable and noteworthy impact on competitiveness. Management knowledge and skill characteristics exhibit a favourable and substantial impact on enhancing performance. The Sobel test examines how performance improvements moderate the relationship between management knowledge, management competence, and competitiveness.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":"80 16","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141798208","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 Impact of Digital Socialization and Digitalization of Tax Administration on Compliance through Motivation of Cooperative Taxpayers in Malang City","authors":"Endah Agustina, Harmono Harmono, Norman Duma Sitinjak","doi":"10.47191/jefms/v7-i7-70","DOIUrl":"https://doi.org/10.47191/jefms/v7-i7-70","url":null,"abstract":"This study aims to analyze and explain the impact of digital socialization on tax compliance, analyze and explain the impact of tax administration digitalization on tax compliance, analyze and explain the impact of taxpayer motivation on tax compliance, analyze and explain the impact of digital socialization on taxpayer motivation, analyze and explain the impact of tax administration digitalization on taxpayer motivation, motivation, analyze and explain the impact of digital socialization on tax compliance through taxpayer motivation, analyze and explain the impact of tax administration digitalization on tax compliance through taxpayer motivation, and analyze and explain the impact of tax understanding on tax compliance through taxpayer motivation. The population in this study consists of 624 MSMEs. The sampling technique used the Slovin formula, resulting in a sample of 244 respondents. The data analysis technique used SEM-PLS. The analysis results indicate that digital socialization impacts tax compliance. Tax administration digitalization impacts tax compliance. Taxpayer motivation impacts tax compliance. Digital socialization impacts unpaid motivation. Tax administration digitalization impacts unpaid motivation. Digital socialization impacts tax compliance through taxpayer motivation. Tax administration digitalization impacts tax compliance through taxpayer motivation.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":"91 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141798034","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}