Journal of Economic and Economic Policy
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THE INFLUENCE OF FINANCIAL LITERACY AND SPENDING HABITS ON SHOPPING DECISIONS IN MARKET WITH PERSONAL PREFERENCE AS A MODERATION VARIABLE
No full textObjective: This study aims to examine the impact of financial literacy and spending habits on consumer decision-making in the marketplace. Method: The research uses a quantitative method and a sample of 115 students from the Spring 2020 semester at the University of Sidoarjo. The data analysis technique used is purposive sampling, using validity and reliability tests, a paired-probability hypothesis, and SPSS version 26 statistical software. Results: The results show that financial literacy positively influences consumer decision-making, while spending habits negatively influence consumer decision-making. Novelty: The study suggests that financial literacy can moderate the relationship between financial literacy and consumer decision-making, and that good financial management can positively influence consumer decision-making
QUALITY CONTROL DUE TO DAMAGED RETURNED GOODS AT THE CHANGHONG WAREHOUSE
No full textObjective: This research aims to describe quality control related to damage in returned goods, identify quality control implementation using the PDCA (Plan-Do-Check-Act) method. Method: To address these issues, the company implemented strategies such as fishbone diagram analysis and the 5 Why analysis, and developed a Work Instruction (WI) as a standard operating guideline to support comprehensive quality control improvements. Results: The results of the study indicate that the primary causes of damage to returned goods include improper use of hand pallets and an overloaded warehouse, leading to limited and inaccessible storage space. In addition, ineffective communication also contributes to the high number of returned goods. Novelty: The company has obtained ISO 9001 certification, which focuses on quality management systems, as evidence of its commitment to implementing quality control standards. However, in practice, the quality control implementation at this company has not been optimal. This is evident from the high rate of damage in returned goods, which exceeds the annual target limit of 90 cartons out of the total returned items received
ACCOUNTING INFORMATION SYSTEM QUALITY AND MANAGEMENT INFORMATION SYSTEMS INTEGRATION: A PATHWAY TO ENHANCED FINANCIAL RISK MANAGEMENT
No full textObjective: This study aims to examine the integration of Accounting Information Systems (AIS), Management Information Systems (MIS), and Financial Risk Management (FRM) into a unified dashboard to enhance financial reporting accuracy, operational efficiency, and strategic decision-making in complex organizational environments. Method: The study adopts a conceptual and analytical review approach by synthesizing relevant literature on information systems integration, financial risk management frameworks, enterprise architectures, and emerging digital technologies. Key themes related to system interoperability, real-time reporting, predictive analytics, and governance mechanisms are systematically analyzed to develop an integrated conceptual framework. Results: The findings indicate that AIS–MIS–FRM integration enables consistent data flow, real-time financial insights, and early warning mechanisms for liquidity and market risks, thereby supporting proactive monitoring and regulatory compliance. The use of integration architectures such as Service-Oriented Architecture (SOA) and Enterprise Service Bus (ESB), along with artificial intelligence (AI), machine learning (ML), and Risk Management Information Systems (RMIS), significantly enhances risk prediction and decision quality. System quality, information reliability, and professional expertise of accountants emerge as critical success factors. Novelty: This study contributes by presenting a holistic dashboard-based integration model that aligns technology, governance, and data intelligence to transform traditional financial management into a proactive, data-driven, and strategically adaptive system
PROFITABILITY RATIO ANALYSIS AT PKU MUHAMMADIYAH BANTUL HOSPITAL
No full textObjective: The focus of this research is the profitability ratio at PKU Muhammadiyah Bantul Hospital in 2021–2023. Method: This research was conducted quantitative descriptively using financial ratio analysis. The data used comes from company financial reports taken from PKU Muhammadiyah Bantul Hospital. Results: The research results show that the profitability ratio, which consists of NPM (Net Profit Margin) fell from 0.1097 to 0.0691, ROE (Return On Equity) fell from 0.2140 to 0.0875, and ROA (Return On Assets) fell from 0.2835 to 0.0878. This decline shows that the company's performance declined during that period. Novelty: This condition is caused by various factors, including changes in demand patterns for health services, or increases in operational costs that are not offset by equivalent revenue growth
THE IMPACT OF THE EXTENDED EXTERNAL AUDITOR'S REPORT ON THE RELEVANCE OF ACCOUNTING INFORMATION AND THE QUALITY OF EXTERNAL AUDITING: AN APPLIED STUDY
No full textObjective: The purpose of this analysis was to establish the connection between the use of the extended audit report, as an independent variable, and the attainment of the relevance of accounting information and improvement of the quality of external auditing, as the last two variables are referred to as dependent. The analysis of this relationship was done by studying the extended audit report, with the main aim of identifying the significant developments that have taken place in such reports under the backdrop of the recent professional publications. The paper has also determined the key qualitative features that have been included in the accounting information to enable it be better placed to serve the needs of the users in terms of quality and disclosure. Besides, the research examined the connection between the adoption of the extended audit report and the relevance of accounting information and external auditing quality. Method: A purposive sample of 248 observations during a period of four years, 2016-2019 was sampled to analyze this relationship in a scientific and accurate manner. The sample in the study was confined to the companies, which apply the extended audit report, which they complete under the control of the central body or follow the system of the doubling entries. Results: The research has found substantial findings that indicate that the higher the degree of commitment to adopt the extended audit report, the better the relevance of the accounting information, especially in the abnormal returns of the shares. The research also established that adoption of extended audit report helps in improving quality of external auditing since auditors are guided by giving more detailed opinion that encompasses different aspects of the company. Novelty: These findings underscore the need to use these reports to enhance the efficiency of the accounting and auditing system and hence enhance increased transparency and credibility in financial reporting
THE INFLUENCE OF DIGITAL MARKETING AND THE USE OF E-MONEY ON THE SALES VOLUME OF MICRO, SMALL AND MEDIUM ENTERPRISES (MSMEs) IN THE FASHION SECTOR (EMPIRICAL STUDY OF MSMES IN SIDOARJO DISTRICT)
No full textThis study aims to determine the Influence of Digital Marketing and the Use of E-Money on the Sales Volume of Micro, Small and Medium Enterprises (MSMEs) in the Fashion Sector (Empirical Study on MSMEs in Sidoarjo District). This study uses a quantitative method with primary data as a data source. The population in this study is fashion MSMEs in Sidoarjo in 2023. The method used in determining this sample is using the Random sampling method. The number of samples used in this study was 39 respondents. The data analysis technique used in this study was SPSS Version 27. The results of this study indicate that Digital Marketing Affects the Sales Volume of Micro, Small and Medium Enterprises (MSMEs) in the Fashion Sector in Sidoarjo City. The Use of E-Money Affects the Sales Volume of Micro, Small and Medium Enterprises (MSMEs) in the Fashion Sector in Sidoarjo City
THE EFFECTIVENESS OF LEADERSHIP STYLE, WORKLOAD, AND TURNOVER INTENTION ON HIGH AND LOW EMPLOYEE PERFORMANCE
No full textObjective: The study aims to (1) test the effect of leadership style and workload on turnover intention and (2) test the effect of leadership style, workload, and turnover intention on employee performance. Method: This study was quantitative using primary data obtained through questionnaires. The sample of the study was all employees of PT. Pos Indonesia KCU (Branch Office) Yogyakarta, totaling 50 respondents. The sampling technique was census sampling on all employees of PT. Pos Indonesia KCU Yogyakarta. Results: It can be concluded that leadership style has a positive and significant effect on turnover intention, workload has a positive and significant effect on turnover intention, turnover intention has a significant and positive effect on employee performance, leadership style has a positive and significant effect on employee performance, and workload has a positive and significant effect on employee performance. Turnover intention can mediate the effect of leadership style and workload on employee performance. Novelty: The equation of this study with previous research lies in several variables measured, namely leadership style, workload, turnover intention, and employee performance, while the difference lies in the subjects and objects studied and based on the literature search that the researchers conducted, no similar research titles have been found that were studied at the Large Post Office in Yogyakarta
DEVELOPMENT OF ENTREPRENEURSHIP: THE EXPERIENCE OF JAPAN
No full textObjective: This study examines the Japanese experience in fostering entrepreneurship, with a specific emphasis on the development of small and medium-sized enterprises (SMEs) through institutional support, innovation ecosystems, and favorable financial and fiscal policies. Method: The research employs a qualitative comparative analysis of Japan’s entrepreneurship development framework, highlighting key mechanisms such as public-private partnerships, targeted financing, and legislative strategies. Results: Findings reveal that Japan’s comprehensive support for SMEs has significantly contributed to economic diversification, employment generation, and export growth. The study further translates these insights into actionable recommendations for Uzbekistan, including expanding access to long-term credit, introducing enhanced fiscal incentives, promoting startup incubation, and integrating entrepreneurship education into the national curriculum. Novelty: The article presents a contextualized adaptation of Japan’s integrated entrepreneurial model for Uzbekistan, offering a strategic framework to stimulate innovation-driven growth and competitiveness. This cross-national analysis contributes to the discourse on institutional entrepreneurship support in emerging economies
SCIENTIFIC-PRACTICAL APPROACH TO FORMING THE SPATIAL LAYOUT OF ENTERPRISES
No full textObjective: This study aims to develop a scientifically grounded methodology for assessing and managing the economic potential of manufacturing enterprises undergoing structural, technological, and institutional transformations. Method: The research employs the principal component method and correlation-regression analysis to identify key indicators reflecting the structural transformation process. Empirical data from multiple enterprises over five years were analyzed using SPStatistics to construct correlation matrices and reduce variables to the most informative set. Results: Factor analysis revealed that the receivables-to-payables ratio and capital autonomy exert the most significant influence on overall economic potential. These indicators enable enterprise managers to make data-driven decisions, enhance structural efficiency, and improve competitiveness. Novelty: The study introduces an adaptive and comprehensive approach that integrates modern quantitative techniques into a practical framework for evaluating and managing economic potential. This methodology facilitates simplification of complex economic assessments and supports strategic adaptation, including digital transformation, in a dynamic economic environment
THE EFFECT OF THIN CAPITALIZATION, LIQUIDITY, PROFITABILITY, AND RELATED PARTY TRANSACTION ON TAX AGGRESSIVENESS IN INFRASTRUCTURE, UTILITY, AND TRANSPORTATION SECTOR COMPANIES IN THE 2021-2023 PERIOD
No full textObjective: The purpose of this study is to determine the Effect of Thin Capitalization, Liquidity, Profitability, and Related Party Transactions on Tax Aggressiveness in Infrastructure, Utilities, and Transportation Sector Companies. Method: This study uses quantitative data types with secondary data as the research data sources. The population is all Infrastructure, Utilities, and Transportation Sector Companies listed on the IDX in the 2021-2023 period, totaling 80 companies. The sample of this study uses purposive sampling so that the data used as a sample is 48 companies. This study uses multiple linear regression analysis techniques with SPSS version 27 data processing tools. Results: The results of the study show that Thin Capitalization has an effect on Tax Aggressiveness, Liquidity has an effect on Tax Aggressiveness, Profitability has an effect on Tax Aggressiveness and Related Party Transaction has an effect on Tax Aggressiveness. Novelty: This study provides a comprehensive analysis by simultaneously examining the impact of Thin Capitalization, Liquidity, Profitability, and Related Party Transactions on Tax Aggressiveness within the Infrastructure, Utilities, and Transportation Sector, which has been rarely explored in previous research