INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) is a scientific journal that publishes articles in the field of Business and finance that contain conceptual ideas in the fields of Economics, Accounting, Management, Business and finance. The scope is Human Resource Management, Marketing Management, Financial Management, Production/Operational Management, Strategic Management, Islamic Business Management, Halal Industry Management, Hajj and Umrah Management, Zakat and Waqf Management / Islamic Philanthropy, Tourism Management, Banking Management, Industrial Management, Agribusiness Management, Business Administration and financial management within the scope of organisations both banking, hospitality, and others. INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) is published once a month and serves as a peer-reviewed journal specialising in field research and literature reviews related to Economics, Accounting, Management, business and finance. All submitted articles will be reviewed by the Editor, editorial board, and blind reviewers. Submissions that violate formatting or length guidelines will be rejected without review
GREEN ACCOUNTING AND GREEN INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE MODERATED WITH GOOD CORPORATE GOVERNANCE
Financial performance shows how well a company manages its resources to achieve its goals. In the context of sustainability, companies in the transportation and logistics sector for the period 2021–2024, as high contributors to carbon emissions, are faced with demands to implement environmentally friendly practices. This study aims to examine the influence of green accounting and green intellectual capital (GIC) on financial performance, as well as the role of good corporate governance (GCG) as a moderating variable. The research sample consists of 24 companies in the transportation and logistics sector listed on the Indonesia Stock Exchange for the period 2021–2024, selected using purposive sampling. The data were analyzed using moderated regression analysis (MRA), and the selection of GCG indicators used confirmatory factor analysis (CFA). The results show that green accounting and GIC support improved financial performance, but GCG does not strengthen this relationship. This study suggests improving the quality of GCG to be in line with the company's sustainability commitments.
Copyright (c) 2025 INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS
THE EFFECT OF ALLOWANCE, PEER ENVIRONMENT, AND INFORMATION AND TECHNOLOGY ACCESS ON ONLINE GAMBLING DECISIONS AMONG UNIVERSITY STUDENTS IN DENPASAR CITY
The presence of the internet has had a tremendous impact on humans. One consequence of the rapid development of technology is increased access to various digital platforms, including the increasingly worrying phenomenon of online gambling. This phenomenon is expected to become more widespread among university students, particularly in Denpasar City. Students in this region face complex life dynamics, influenced by economic, social, and technological advances. Pocket money, as an economic aspect, plays a crucial role in supporting academic and non-academic activities, while the peer environment also shapes behavioral patterns and decision-making. On the other hand, access to information and technology presents both opportunities and challenges for students in their daily learning and social interactions. This study aims to analyze the influence of pocket money, peer environment, and access to information and technology on university students in Denpasar City. The study used a quantitative approach with a survey method by distributing questionnaires to 100 students from various universities in Denpasar City. The data analysis technique used was multiple linear regression to test the influence of each independent variable. The results showed that, simultaneously and partially, the variables of pocket money, peer environment, and access to information and technology had a positive and significant influence on online gambling decisions among university students in Denpasar City. These findings confirm that economic, social, and technological factors are the main determinants in shaping the behavior and life patterns of students in the digital era.
THE EFFECT OF PRODUCT QUALITY ON REPURCHASE INTENTION MEDIATED BY CUSTOMER SATISFACTION (A Study on Toyota Car Consumers)
The rapid development of the automotive industry in Indonesia compels companies to continuously innovate in order to face increasingly intense competition. Toyota, as one of the market leaders, faces the challenge of declining sales despite having a large customer base. This phenomenon raises the question of whether product quality directly drives repurchase intention, or whether other factors mediate the relationship. This study aims to examine the effect of product quality on repurchase intention with customer satisfaction as a mediating variable among Toyota consumers in Denpasar. A quantitative approach with a causal design was employed. Data were collected through questionnaires distributed to existing Toyota customers at PT Astra International Auto2000 Sanur, with a sample size ranging from 55 to 110 respondents, determined through purposive sampling. The variables used included product quality (X), customer satisfaction (M), and repurchase intention (Y), each measured with specific indicators based on established theories and previous studies. Analysis was conducted to determine both the direct and indirect relationships among variables. The findings reveal that product quality does not have a significant effect on repurchase intention. However, product quality has a positive and significant effect on customer satisfaction. Furthermore, customer satisfaction exerts a positive and significant influence on repurchase intention and significantly mediates the relationship between product quality and repurchase intention. These results emphasize that consumer loyalty is not solely determined by product quality but also by the level of satisfaction experienced after product usage. Therefore, enhancing customer satisfaction becomes a key strategy for Toyota in maintaining consumer loyalty and competitiveness in the Indonesian automotive market.
THE INFLUENCE OF FINANCIAL MANAGEMENT BEHAVIOR, FINANCIAL LITERACY, AND RISK TOLERANCE ON INVESTMENT DECISIONS
This study aims to analyze the influence of financial management behavior, financial literacy, and risk tolerance on investment decisions among accounting students in Bali. The research sample consisted of 312 respondents from Udayana University, Ganesha University of Education, Mahasaraswati University Denpasar, Warmadewa University, and University of National Education. Data were collected through online questionnaires and analyzed using the Partial Least Squares Structural Equation Modeling (SEM-PLS) technique. The results indicate that financial management behavior, financial literacy, and risk tolerance have a positive and significant effect on students’ investment decisions.
ANALYSIS OF FACTORS AFFECTING INDONESIAN CANE MOLASSES EXPORT VOLUME
Cane molasses is a by-product of sugarcane processing that can no longer be crystallized and still contains sugar and non-sugar (organic) materials. Between 2000 and 2023, molasses production in Indonesia has shown continuous growth, with an average export value of USD 56.3 million. This study aims to examine the effects of export price, sugarcane production, sugarcane plantation area, and inflation rate on the export volume of Indonesian cane molasses during the 2000–2023 period. This research employs an explanatory approach with a quantitative method. Secondary time-series data were obtained from the Central Bureau of Statistics, the Ministry of Agriculture, and Bank Indonesia. The analysis uses the Ordinary Least Squares (OLS) method with a multiple linear regression model. The results indicate that simultaneously, export price, sugarcane production, sugarcane plantation area, and inflation rate significantly affect the export volume of Indonesian cane molasses. Partially, export price and inflation rate do not have a significant effect, whereas sugarcane production and plantation area positively and significantly influence the export volume. Recommendations include allocating resources for export-supporting infrastructure development, providing high-quality superior seedlings, improving agricultural infrastructure in sugarcane production centers, identifying and designating Sugarcane Development Areas (KPT) in potential regions, and implementing capacity-building programs to enhance the structural competitiveness of the molasses industry.
THE EFFECT OF LEVERAGE AND SALES GROWTH ON FINANCIAL DISTRESS WITH PROFITABILITY AS A MEDIATOR
Financial distress is a condition characterized by a decline in a company's financial performance prior to bankruptcy. This study aims to examine the effect of leverage and sales growth on financial distress with profitability as a mediating variable in metal goods and related sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The sample consists of 16 companies determined using the purposive sampling method. The data analysis techniques employed include descriptive analysis and inferential analysis, which consist of path analysis, Sobel test, and t-test. The results indicate that leverage has a significant negative effect on financial distress, while sales growth has no effect on financial distress. Profitability has a significant positive effect on financial distress, and leverage has a significant negative effect on profitability, whereas sales growth has a significant positive effect on profitability. Furthermore, profitability is proven to mediate the effect of leverage and sales growth on financial distress.
ACCELERATION OF BALI TOURISM RECOVERY IN FACING THE GLOBAL ECONOMIC RECESSION IN 2023
Global economic pressures have been felt by many countries at the end of 2022. The weakening global economic environment, both directly and indirectly, has the effect on Indonesia’s economic performance, including Bali. This condition poses a threat of an economic recession in 2023. The objectives of this study are: (1) to examine the development conditions of Bali’s tourism sector in facing the threat of a global economic recession in 2023, and (2) to examine strategies for accelerating the recovery of Bali’s tourism sector so that it can survive the global economic recession in 2023. This research was conducted in the Province of Bali. The Province of Bali was chosen as the study location because it is a tourism center that is significantly affected by this economic recession. The data analysis methods used in this study are as follows: (1) descriptive analysis, which is used to examine economic growth, economic performance, and the performance of Bali’s tourism sector, and (2) policy analysis. The results of the study show that: (1) Bali’s economic development in 2023 is in a conducive condition despite the issue of a global recession, (2) Bali’s economic development in 2023 is still driven by improved performance in business sectors related to tourism, (3) several actions that need to be taken to accelerate the recovery of Bali’s tourism sector are maintaining the uniqueness of attractions, accessibility, promotion, and infrastructure, and (4) strategies that need to be implemented so that tourists visiting Bali feel safe and comfortable are by applying high standards of sanitation, high standards of security, staycation, niche tourism, wellness tours, and virtual tourism.
ENVIRONMENTAL AUDITING IN THE PUBLIC SECTOR: MEASURING ACCOUNTABILITY IN GREEN PUBLIC EXPENDITURE
This study aims to analyze the role of environmental auditing in the public sector, focusing on measuring the accountability of public expenditure allocated for green or environmentally friendly programs. Using a literature review method, this study examines various academic studies, environmental audit reports, and policy documents related to accountability practices in sustainability-oriented public financial management. The study results indicate that environmental auditing functions not only as a tool for monitoring budget utilization but also as a strategic instrument for ensuring the transparency, efficiency, and sustainability of government environmental policies. The literature analysis demonstrates that integrating environmental audits into public accountability systems can improve the quality of decision-making, strengthen public trust, and promote alignment between fiscal policy and sustainable development goals. However, the study also identifies several challenges, such as limited green performance indicators, insufficient auditor capacity, and weak reporting standards across countries. Therefore, the development of a more comprehensive and standardized environmental audit framework is needed to more effectively measure accountability in green public expenditure and make it comparable across jurisdictions.
BIG DATA ANALYTICS IN PUBLIC SECTOR AUDIT: TRANSFORMING RISK ASSESSMENT AND FRAUD DETECTION
The development of big data technology has brought about significant transformations in public sector audit practices, particularly in the areas of risk assessment and fraud detection. This study aims to comprehensively examine how big data analytics (BDA) is used in public sector audits through a literature review approach. By analyzing various previous studies, this article identifies the role of BDA in expanding the scope of audit analysis, improving the accuracy of risk assessments, and accelerating the fraud detection process through the use of intelligent algorithms and predictive analytics techniques. The study also highlights the challenges faced, including limited data quality, privacy issues, auditor skills, and the readiness of public institutions to adopt such technology. The results indicate that the application of BDA has the potential to improve the effectiveness and efficiency of public sector audits, while strengthening the accountability and transparency of state financial management. These findings provide academic contributions to modern auditing literature and offer practical implications for auditors and policymakers in formulating digital transformation strategies for public sector audits.
NEUROMARKETING INSIGHTS INTO BRAND LOYALTY FORMATION IN GEN Z CONSUMERS
This study aims to explore the role of neuromarketing in understanding the formation of brand loyalty among Generation Z consumers. This generation has unique characteristics, such as a strong attachment to digital technology, a preference for authentic experiences, and a tendency to connect emotionally with brands. Using a literature review method, this study examines the results of previous studies that focused on the application of neuroscience in marketing, specifically in uncovering how visual, emotional, and cognitive stimuli influence Gen Z consumer behavior. The results show that brand loyalty among Gen Z is built not only through product quality and price, but also through emotional resonance, social values, and immersive digital experiences. Neuromarketing, through techniques such as eye-tracking, brainwave analysis, and physiological response measurement, can provide a more accurate understanding of consumers' subconscious preferences that are often not revealed through traditional survey methods. This study confirms that integrating neuromarketing insights with branding strategies can be key to building long-term relationships between brands and Gen Z consumers.
THE EFFECT OF BUSINESS CAPITAL, ACCOUNTING KNOWLEDGE, AND THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS ON THE PERFORMANCE OF MSMEs IN DENPASAR CITY
The performance of MSMEs is considered one of the benchmarks for the success of a business entity in achieving its objectives. Improved performance will bring progress for a business to survive in increasingly intense competition. This study aims to obtain empirical evidence regarding the effect of business capital, accounting knowledge, and the implementation of accounting information systems on the performance of MSMEs in Denpasar City. The population in this study consists of MSMEs spread across Denpasar City, totaling 69,491 units. The sampling method used was probability sampling with the disproportionate stratified random sampling technique. The number of samples based on the Slovin formula was 100. Data were collected by distributing questionnaires to 100 MSMEs operating in Denpasar City. The analytical technique employed was multiple linear regression analysis using SPSS 26 for Windows. Based on the results of the analysis, business capital has a positive and significant effect on MSME performance, and accounting knowledge also has a positive and significant effect on MSME performance. However, the implementation of accounting information systems has no effect on MSME performance.
THE RELATIONSHIP BETWEEN MARKET PRESSURE AND THE EXTENT OF BIODIVERSITY DISCLOSURE
This study aims to examine the association between market pressure and the extent of biodiversity disclosure among companies across all sectors listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. A total of 990 sustainability reports published by these companies within the same period were analysed. Content analysis was employed to measure the extent of biodiversity disclosure as the dependent variable, while market pressure served as the independent variable. This study used Institutional theory to explain the association between the variables. Pearson correlation and multiple linear regression analyses were conducted to investigate both simple and more complex relationships, specifically the association between non-Asian market pressure and the extent of biodiversity disclosure. The results indicate a positive relationship, suggesting that companies tend to respond to institutional pressures from non-Asian markets by increasing transparency in biodiversity disclosure to maintain legitimacy and a good reputation in the international market.
THE INFLUENCE OF CAREER MOTIVATION, FINANCIAL REWARDS, AND PROFESSIONAL RECOGNITION ON ACCOUNTING GRADUATES’ INTEREST IN OBTAINING CERTIFIED PUBLIC ACCOUNTANT (CPA) CERTIFICATION
This study aims to examine the influence of career motivation, financial rewards, and professional recognition on accounting graduates’ interest in obtaining Certified Public Accountant (CPA) certification. In the increasingly competitive accounting profession, professional certification has become essential for distinguishing oneself and advancing a career. Despite producing an average of 35,000 accounting graduates annually, Indonesia has a relatively low number of CPA certified accountants only about 2,064 as of August 31, 2023. This phenomenon indicates a lack of interest among graduates in taking the CPA certification exam. This research employs a quantitative method with an associative approach. Data were collected through questionnaires distributed to 212 active master’s students in the accounting study program at Udayana University, selected using a proportionate stratified random sampling technique. The independent variables in this study are career motivation, financial rewards, and professional recognition, while the dependent variable is the interest of accounting graduates in obtaining CPA certification. Data analysis was conducted using multiple linear regression. The findings reveal that career motivation, financial rewards, and professional recognition each have a positive and significant effect on accounting graduates’ interest in obtaining CPA certification. These results align with the Theory of Planned Behavior (TPB), which explains that an individual’s intention to engage in a behavior is influenced by their attitude toward the behavior, subjective norms, and perceived behavioral control.
ANALYSIS OF FAMILY ECONOMIC RESILIENCE OF LAYER CHICKEN EGG FARMERS IN SUSUT DISTRICT, BANGLI REGENCY
Family economic resilience refers to the household’s ability to meet basic needs, manage assets, and protect itself from economic risks. Susut District, Bangli Regency, was chosen as the research site because it represents one of the major centers of egg production in Bali. This study aims to analyze the effects of location, income, savings, education of the household head, home ownership, and health insurance on the economic resilience of farming families. The research population consisted of 95 farming households, all of which were used as the sample through purposive sampling. Data were analyzed using binary logistic regression, with family economic resilience defined as the fulfillment of at least three out of five resilience criteria. The results indicate that simultaneously, all variables significantly affect family economic resilience. Partially, income, education of the household head, home ownership, and health insurance exert significant effects, while location and savings do not.
THE ROLE OF CLOUD-BASED ACCOUNTING SYSTEMS IN ENHANCING FINANCIAL INFORMATION QUALITY
This study aims to analyze the role of cloud-based accounting systems in improving the quality of financial information through a literature review approach. The development of cloud technology has significantly transformed accounting practices, particularly in terms of efficiency, transparency, and accuracy of financial reporting. Through a literature review from various academic sources, this study identified that the implementation of cloud-based accounting systems can improve the relevance, reliability, timeliness, and comparability of financial information. Furthermore, these systems enable real-time access to accounting data, strengthen internal controls, and support strategic decision-making based on more accurate data. However, challenges such as data security issues, implementation costs, and resistance to change were also identified as factors that may impact the effectiveness of this technology implementation. Overall, the results of this study confirm that cloud-based accounting systems make a substantial contribution to improving the quality of financial information, although their success depends heavily on the organization's readiness to manage technological change and the associated risks.
THE INFLUENCE OF BRAND IMAGE ON CUSTOMER LOYALTY IN THE FASHION INDUSTRY
This study aims to analyse the influence of brand image on customer loyalty in the fashion industry through a literature review method. The highly competitive fashion industry requires every business actor to build a strong brand image in order to maintain and increase customer loyalty. This study collects and analyses various scientific literature, such as journals, books, and previous research results relevant to the topic. The results of the study indicate that brand image has a significant influence on customer loyalty. A positive brand image can increase customer trust, satisfaction, and emotional attachment, thereby encouraging them to remain loyal and make repeat purchases even when faced with many other brand options. In addition to brand image, other factors such as product quality, price, and marketing strategies also influence customer loyalty; however, brand image remains the primary factor strengthening customers' attachment to fashion brands. Therefore, fashion companies should prioritise strengthening brand image through consistent communication strategies, product innovation, and excellent service to create sustainable customer loyalty.
THE IMPACT OF WORKLOAD AND WORK STRESS ON EMPLOYEE PERFORMANCE: A JOB DEMAND – RESOURCES THEORY PERSPECTIVE
Testing the Job Demands–Resources (JD-R) theory, this study aims to analyze the effect of workload on employee performance with job stress as a mediating variable. The research sample consists of 35 employees in the Nogo ikat weaving industry in Sanur, Bali. Data were collected through a questionnaire using a 5-point Likert scale, and analyzed using the SEM-PLS method with the help of Warp-PLS version 7 software. The results show that workload has a significant negative effect on employee performance, both directly and indirectly through job stress. Job stress is proven to act as a partial mediator in this relationship. The findings highlight the importance of effective workload and stress management as a strategy to maintain employee performance in traditional, high-demand work environments.
THE EFFECT OF GREEN ACCOUNTING AND INTELLECTUAL CAPITAL ON FIRM VALUE WITH ENTERPRISE RISK MANAGEMENT AS A MODERATING VARIABLE
This study aims to empirically examine the effect of green accounting and intellectual capital on firm value with Enterprise Risk Management as a moderating variable. The theoretical foundation of this research is the signaling theory and legitimacy theory. The research method employs a quantitative associative approach using secondary data from the financial reports of energy sector companies listed on the Indonesia Stock Exchange for the period 2021–2023. The research sample was selected using a purposive sampling method, resulting in 170 observations. The results show that green accounting has no effect on firm value, while intellectual capital has a positive effect on firm value. Furthermore, Enterprise Risk Management does not moderate the effect of green accounting and intellectual capital on firm value. These findings indicate that green accounting information has not been fully considered by investors, intellectual capital is a strategic asset essential for company sustainability, and Enterprise Risk Management has not been optimally integrated with sustainability practices and intellectual management in the context of this study
DETERMINANTS OF REMITTANCES SENT TO HOME REGIONS BY MIGRANT WORKERS IN DENPASAR CITY
The limitations faced by home regions in fulfilling basic living needs encourage people to migrate to more promising areas in pursuit of decent income and to send remittances as economic support for families in their places of origin. This study aims to analyze: (1) the effect of education level, length of employment, employment status, and number of dependents on the income of migrant workers; (2) the effect of education level, length of employment, employment status, number of dependents, and income on remittances sent to the home region by migrant workers; and (3) the indirect effects of education level, length of employment, employment status, and number of dependents on remittances through income among migrant workers in Denpasar City. This associative quantitative research involved 100 migrant workers in Denpasar. Data were collected through observation and interviews and analyzed using descriptive statistics, path analysis, and the Sobel test. The findings reveal that: (1) education level, length of employment, and number of dependents have a positive and significant direct effect on the income of migrant workers in Denpasar City. Migrants working in the formal sector earn higher incomes; (2) education level, length of employment, number of dependents, and income have a positive and significant direct effect on remittances sent by migrant workers in Denpasar City. Migrants employed in the formal sector send higher remittances; and (3) education level, length of employment, and number of dependents have an indirect effect on remittances through income.
HUMAN RESOURCE MANAGEMENT STRATEGIES FOR GEN Z WORKFORCE ENGAGEMENT
The changing demographic composition of the modern workforce has introduced Generation Z (Gen Z) as a dominant and uniquely characterized workforce group. As digital natives, Gen Z exhibits a high preference for work flexibility, technology utilization, collaborative work environments, and organizational process involvement. This research aims to identify and analyze relevant human resource management (HRM) strategies to improve the engagement of Gen Z in the workplace. Using a systematic literature review approach, this study examines various scientific publications from 2015 to 2025 that discuss the relationship between HRM and Gen Z engagement. The study results show that effective HRM strategies consist of three main pillars: (1) value-based recruitment and employer branding strategies that emphasize transparency, flexibility, and social responsibility; (2) technology-based development and training strategies such as microlearning, e-learning, and gamification that are suitable for Gen Z's learning style; and (3) retention strategies built through an inclusive work culture, continuous feedback systems, supportive leadership, and attention to employee well-being. These findings suggest that an adaptive, contextual, and value-based approach to human resource management is key to retaining and optimizing the potential of the Gen Z workforce. The study also recommends further empirical research to test the effectiveness of these strategies in various organizational contexts.
ANALYSIS OF THE INFLUENCE OF SHORT VIDEO MARKETING ON TIKTOK ON THE PURCHASE DECISIONS OF MSME PRODUCTS
This research aims to analyze the influence of short video marketing strategies on the TikTok platform on the purchasing decisions of Micro, Small, and Medium Enterprises (MSMEs) through a literature review approach. TikTok, as a short video-based social media platform, has become an increasingly popular promotional tool among MSME actors due to its ability to quickly and widely reach audiences. This study examines three main aspects, namely the influence of visual elements and narration on consumer interest, the role of interactivity and engagement in building purchase intent, and the correlation between content consumption intensity and purchase decisions. The study results show that short yet creative video content, accompanied by strong storytelling and active interaction, can enhance consumers' positive perception and encourage the intention to purchase local products. However, this research has limitations due to its reliance on secondary sources and has not yet included direct empirical data. Therefore, follow-up research based on surveys or experiments is recommended to strengthen the validity of the findings and support the development of more effective digital marketing strategies for SMEs.
GREEN MARKETING STRATEGIES AS A COMPETITIVE ADVANTAGE FOR SMALL AND MEDIUM ENTERPRISES (SMES)
Environmental sustainability issues have become a global concern affecting business practices across various sectors, including Small and Medium Enterprises (SMEs). This research aims to examine green marketing strategies as one approach that can provide a competitive advantage for SMEs in facing modern market competition. The method used is a literature review, analyzing various scientific references from relevant journals, books, and research reports published in the last ten years. The study results indicate that applying green marketing principles, such as eco-friendly products, sustainable pricing, efficient distribution, and environmental value-based promotion, can enhance brand image, consumer loyalty, and product differentiation. Despite the challenges faced by SMEs, such as limited resources and knowledge, this strategy can still be implemented through a phased and innovative approach. The conclusion of this study emphasizes that green marketing is not only a response to environmental trends, but also a strategic foundation for building sustainable competitive advantages for SMEs.
THE EFFECT OF POPULATION SIZE, HUMAN DEVELOPMENT INDEX, AND FOREIGN DIRECT INVESTMENT ON ECONOMIC GROWTH IN TABANAN REGENCY
Economic growth is an important indicator in measuring the development performance of a region. Tabanan Regency experienced fluctuations in the rate of economic growth despite an increase in population, Human Development Index (HDI), and Foreign Direct Investment (FDI). This study aims to analyze the effect of population, HDI, and FDI on economic growth in Tabanan Regency for the period 2011-2024, both simultaneously and partially. The approach used in this study is a quantitative approach with multiple linear regression analysis based on time series data. The results of the analysis showed that simultaneously the variables of population, HDI, and FDI had a significant effect. Partially, population has a negative and significant effect on economic growth in Tabanan Regency, while HDI and FDI have a positive but insignificant effect on economic growth in Tabanan Regency. The results of this study emphasize the importance of the government's role in expanding employment opportunities through investment in various economic sectors, as well as simplifying business licensing to encourage labor force participation in Tabanan Regency. The government can also expand access to education and improve the transparency and consistency of regulations to reduce uncertainty and increase foreign investor confidence.
THE EFFECT OF EDUCATION LEVEL, EMPLOYEE PERFORMANCE, AND PERSONAL TECHNIQUES ON THE EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEM UTILIZATION(A Study on Village Credit Institutions in Tabanan District)
The Accounting Information System (AIS) serves as an essential instrument for converting transactional data into financial information that supports decision-making processes. The effectiveness of an AIS reflects the extent to which an organization is capable of managing data efficiently and achieving its objectives. Village Credit Institutions (LPDs) in the Tabanan District have shown notable progress in financial management; however, they continue to encounter challenges such as limited training opportunities and recurring errors in data entry. This study aims to examine the effect of education level, employee performance, and personal techniques on the effectiveness of AIS usage. A quantitative approach was employed, involving a total sample of 65 respondents across 13 LPDs using a saturated sampling technique. The data analysis techniques used include validity tests, reliability tests, multiple linear regression analysis, F-test, and t-test. The findings reveal that education level has a positive and significant effect on the effectiveness of AIS utilization, employee performance also has a positive and significant effect, and personal techniques likewise exert a positive and significant influence on the effectiveness of AIS utilization.
Effectiveness of Accounting Information System Utilization
THE EFFECT OF AGE, EDUCATIONAL ATTAINMENT, AND NUMBER OF DEPENDENTS ON THE INCOME OF FEMALE TRADERS AT GALIRAN MARKET, KLUNGKUNG
This study aims to analyze the effect of age, educational attainment, and number of dependents on the income of female traders at Galiran Market, Klungkung, both simultaneously and partially. The research employs a quantitative method with an associative approach. The population consists of all female traders at Galiran Market, totaling 1,039 individuals, with a sample of 92 respondents determined using the Slovin formula and purposive sampling technique. The data were analyzed using multiple linear regression, accompanied by classical assumption tests to ensure the model’s validity. The findings reveal that age, educational attainment, and number of dependents simultaneously have a significant effect on the income of female traders at Galiran Market. Partially, age and educational attainment have a positive and significant effect on income, while the number of dependents does not have a significant effect.
THE EFFECT OF PROFITABILITY, FIRM SIZE, AND OWNERSHIP STRUCTURE ON DIVIDEND POLICY
A dividend policy represents a company's strategy for distributing earned profits to its shareholders either via dividends or by reinvesting them back into the company. Such policies are crucial for attracting investors in the financial markets. The aim of this research is to examine how profitability, size of the company, ownership by managers, and ownership by institutions effect dividend policy. The research is centered on firms operating within the property and real estate industries on the Indonesia Stock Exchange, spanning the period from 2019 to 2023. It involves a selection of seven firms using a purposive sampling approach. The collection of data was derived from the annual financial statements of these firms. For the data analysis, the study employed techniques of multiple linear regression analysis, facilitated by the use of IBM SPSS 26 software. Findings from this investigation show that profitability and managerial ownership significantly impact dividend policy, whereas the size of the company and institutional ownership do not show a significant effect on dividend policy.
THE EFFECT OF PRODUCT QUALITY, PRICE, AND PROMOTION ON CONSUMER SATISFACTION OF “CHARLES & KEITH” BAGS (Study on Consumers in Denpasar City)
The fashion industry is one of the most dynamic global economic sectors and continues to change over time. Fashion products now not only function as basic necessities and part of a lifestyle, but also have a strong influence on society. One of the fashion items that is highly sought after by women in the current era of fashion development is bags. Charles & Keith is a fashion brand widely known for its bag products. This study aims to determine the effect of product quality, price, and promotion on consumer satisfaction of Charles & Keith bags in Denpasar City. The method used to determine the sample in this study was purposive sampling with a sample size of 120 respondents. The data collection method in this study was through the distribution of research instruments in the form of offline distribution by giving directly to respondents and online via Google Form with the help of social media to consumers of Charles & Keith bag products in Denpasar City. The data analysis technique used was regression analysis with the help of SPSS for Windows. The results of the study showed that product quality, price, and promotion have a positive and significant effect on consumer satisfaction. Based on the results of this study, it is expected that Charles & Keith will improve various aspects related to product quality, price, and promotion to increase consumer satisfaction.
THE EFFECT OF INFLATION, BANK INDONESIA INTEREST RATE, AND EXCHANGE RATE ON STOCK RETURNS(A Study on Banking Companies Listed on the Indonesia Stock Exchange in 2021–2023)
This study aims to analyze the effect of macroeconomic variables namely inflation, the Bank Indonesia interest rate, and the exchange rate on the stock returns of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The background of this research is rooted in the importance of understanding how macroeconomic conditions can influence the financial sector, particularly the banking industry, which plays a strategic role in supporting the national economy. A quantitative approach was employed, utilizing multiple linear regression analysis. The study used secondary data obtained from annual financial reports of the companies and macroeconomic data from official sources such as Bank Indonesia and the IDX. The sample was selected using purposive sampling based on specific criteria, resulting in 12 banking companies as research subjects. The findings indicate that inflation has a negative but insignificant effect on stock returns. The Bank Indonesia interest rate shows a positive yet insignificant effect on stock returns. Meanwhile, the rupiah exchange rate against the US dollar exhibits a negative and insignificant effect on banking stock returns. These results suggest that the examined macroeconomic variables do not have a significant effect on stock returns in the banking sector during the observation period. Therefore, investors are advised to consider other factors, such as the company's fundamental performance and microeconomic dynamics, when making investment decisions.
THE EFFECT OF WORK ENVIRONMENT, PROFESSIONAL TRAINING, AND SELF-EFFICACY ON STUDENTS’ INTENTION TO PURSUE A CAREER AS PUBLIC ACCOUNTANTS(An Empirical Study on Undergraduate Accounting Students at Universitas Udayana)
The profession of public accountants plays a vital role in supporting the economic transformation and development of a country. However, the proportion of accounting graduates who pursue careers as public accountants in Indonesia remains relatively low. This study aims to examine the influence of work environment, professional training, and self-efficacy on students’ intention to pursue a career as a public accountant. The population in this study consisted of 890 undergraduate accounting students at Udayana University, with a sample size of 574 students. Data were collected using a survey method through non-probability purposive sampling. The data analysis employed a Structural Equation Modeling (SEM) approach based on Partial Least Squares (PLS). The results of the analysis reveal that the work environment, professional training, and self-efficacy have a positive influence on students’ intention to pursue a career as public accountants.
ANALYSIS OF FACTORS AFFECTING REGIONAL ORIGINAL REVENUE (PAD) IN BADUNG REGENCY
Regional Original Revenue (PAD) is one of the main indicators of a region's financial independence in managing its local economy. This study aims to analyze the effect of the number of tourist visits, the number of restaurants, the number of accommodations, and the population size on the Regional Original Revenue (PAD) of Badung Regency. As the tourism hub of Bali Province, Badung Regency holds significant potential for increasing PAD through the tourism sector and its supporting industries. This research adopts a quantitative approach using multiple linear regression analysis and employs secondary time series data from 2009 to 2023, sourced from the Central Bureau of Statistics (BPS) and related institutions. The research results show that simultaneously, the variables of tourist visits, the number of restaurants, the number of accommodations, and the size of the population have a significant impact on the local revenue of Badung Regency. However, partially, only the number of restaurants and the population have a significant and positive effect on local revenue, while the number of tourist visits and accommodations do not have a statistically significant partial impact. These findings indicate that the increase in the number of restaurants has a more direct impact on local revenue compared to other variables. This study is expected to provide input for the local government of Badung Regency in formulating effective policies to increase local revenue with a focus on sectors that show statistically significant contributions. Additionally, this offers empirical insights into the simultaneous and partial contributions of these factors to regional income.