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ACCOUNTING (132 journals)                     

Showing 1 - 126 of 126 Journals sorted alphabetically
Accountancy     Partially Free   (Followers: 3)
Accounting Analysis Journal     Open Access   (Followers: 4)
Accounting and Finance Research     Open Access   (Followers: 23)
Accounting and Financial Control     Open Access   (Followers: 4)
Accounting Global Journal     Open Access   (Followers: 3)
Accounting History     Hybrid Journal   (Followers: 10)
Accounting History Review     Hybrid Journal   (Followers: 15)
Accounting in Europe     Hybrid Journal   (Followers: 8)
Accounting Research Journal     Hybrid Journal   (Followers: 19)
Accounting Theory and Practice     Open Access   (Followers: 6)
Accounting, Accountability & Performance     Full-text available via subscription   (Followers: 12)
Accounting, Auditing and Accountability Journal     Hybrid Journal   (Followers: 24)
Acta Marisiensis : Seria Oeconomica     Open Access  
Activos     Open Access  
Actualidad Contable Faces     Open Access   (Followers: 1)
Advances in Accounting     Hybrid Journal   (Followers: 10)
Advances in Accounting Education     Hybrid Journal   (Followers: 12)
African Journal of Accounting, Auditing and Finance     Hybrid Journal   (Followers: 12)
Al-Mal : Jurnal Akuntansi dan Keuangan Islam     Open Access  
Applied Finance and Accounting     Open Access   (Followers: 8)
Apuntes Contables     Open Access  
Asia-Pacific Journal of Accounting & Economics     Hybrid Journal   (Followers: 6)
Asian Journal of Accounting Research     Open Access  
Asian Journal of Economics, Business and Accounting     Open Access  
Asian Journal of Finance & Accounting     Open Access   (Followers: 8)
Berkala Akuntansi dan Keuangan Indonesia     Open Access  
Bulletin of Accounting and Finance Reviews     Open Access   (Followers: 1)
China Journal of Accounting Research     Open Access   (Followers: 3)
China Journal of Accounting Studies     Hybrid Journal  
Chulalongkorn Business Review     Open Access  
Cofin Habana     Open Access  
Comptabilité - Contrôle - Audit     Full-text available via subscription  
Comptabilités     Open Access  
Contabilidad y Negocios     Open Access  
Contabilidade, Gestão e Governança     Open Access  
Contaduría y Administración     Open Access  
Copernican Journal of Finance & Accounting     Open Access   (Followers: 2)
Cuadernos de Administración (Universidad del Valle)     Open Access   (Followers: 1)
Cuadernos de Contabilidad     Open Access  
Current Issues in Auditing     Full-text available via subscription   (Followers: 4)
E-Jurnal Akuntansi     Open Access  
ECA Sinergia : Revista Especializada en Economía, Contabilidad y Administración     Open Access  
EL-MUHASABA     Open Access  
Estudios Gerenciales     Open Access  
Financial Reporting     Full-text available via subscription   (Followers: 4)
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi     Open Access  
Indonesian Accounting Review     Open Access  
International Journal of Accounting & Finance Review     Open Access  
International Journal of Accounting and Financial Reporting     Open Access   (Followers: 8)
International Journal of Accounting and Information Management     Hybrid Journal   (Followers: 5)
International Journal of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 9)
International Journal of Auditing Technology     Hybrid Journal   (Followers: 4)
International Journal of Business Reflections     Open Access   (Followers: 2)
International Journal of Finance and Accounting     Open Access   (Followers: 7)
International Journal of Finance and Accounting Studies     Open Access   (Followers: 7)
Journal of Accounting and Business Education     Open Access   (Followers: 1)
Journal of Accounting and Investment     Open Access  
Journal of Accounting and Management     Open Access   (Followers: 11)
Journal of Accounting in Emerging Economies     Hybrid Journal   (Followers: 2)
Journal of Accounting Literature     Hybrid Journal   (Followers: 5)
Journal of Applied Accounting and Taxation     Open Access   (Followers: 1)
Journal of Applied Accounting Research     Hybrid Journal   (Followers: 15)
Journal of Applied Sciences in Accounting, Finance, and Tax     Open Access  
Journal of Auditing, Finance and Forensic Accounting     Open Access   (Followers: 5)
Journal of Banking and Financial Technology     Hybrid Journal   (Followers: 1)
Journal of Cost Analysis and Parametrics     Hybrid Journal   (Followers: 5)
Journal of Economics Finance and Accounting     Open Access   (Followers: 1)
Journal of Economics, Business, & Accountancy Ventura     Open Access  
Journal of Economics, Finance and Accounting Studies     Open Access  
Journal of Empirical Research in Accounting     Open Access   (Followers: 1)
Journal of Federation of Accounting Professions     Open Access  
Journal of Finance and Accounting     Open Access   (Followers: 7)
Journal of Finance and Accounting Research     Open Access   (Followers: 1)
Journal of Financial Reporting and Accounting     Hybrid Journal   (Followers: 12)
Journal of Islamic Accounting and Business Research     Hybrid Journal   (Followers: 5)
Journal of Management Accounting Research     Full-text available via subscription   (Followers: 24)
Journal of Public Budgeting, Accounting & Financial Management     Hybrid Journal   (Followers: 3)
Journal Syariah and Accounting Public     Open Access  
Jurnal Akuntansi & Keuangan Unja     Open Access  
Jurnal Akuntansi Aktual     Open Access  
Jurnal Akuntansi dan Keuangan     Open Access  
Jurnal Akuntansi dan Perpajakan     Open Access  
Jurnal Akuntansi Indonesia     Open Access  
Jurnal ASET (Akuntansi Riset)     Open Access  
Jurnal Dinamika Akuntansi     Open Access  
Jurnal Ekonomi KIAT     Open Access  
Jurnal Ilmiah Akuntansi dan Bisnis     Open Access  
Jurnal Ilmiah Akuntansi dan Keuangan     Open Access  
Jurnal Kajian Akuntansi     Open Access  
Krisna : Kumpulan Riset Akuntansi     Open Access  
Maandblad Voor Accountancy en Bedrijfseconomie (MAB)     Open Access  
Management & Economics Research Journal     Open Access   (Followers: 1)
Meditari Accountancy Research     Hybrid Journal   (Followers: 2)
North American Actuarial Journal     Hybrid Journal   (Followers: 1)
Open Journal of Accounting     Open Access   (Followers: 2)
PEKA : Jurnal Pendidikan Ekonomi Akuntansi     Open Access  
Point of View Research Accounting and Auditing     Open Access   (Followers: 1)
Prawo Budżetowe Państwa i Samorządu     Open Access  
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan     Open Access  
Quipukamayoc     Open Access   (Followers: 1)
RACE - Revista de Administração, Contabilidade e Economia     Open Access  
Research Journal of Finance and Accounting     Open Access   (Followers: 10)
REUNIR: Revista de Administracao, Contabilidade e Sustentabilidade     Open Access  
Revista Catarinense da Ciência Contábil     Open Access  
Revista Contemporânea de Contabilidade     Open Access  
Revista de Administração, Contabilidade e Economia da Fundace     Open Access  
Revista de Análisis Económico y Financiero     Open Access  
Revista de Contabilidad : Spanish Accounting Review     Open Access  
Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ     Open Access  
Revista de Contabilidade e Organizações     Open Access  
Revista de Derecho Fiscal     Open Access  
Revista de Finanças Públicas, Tributação e Desenvolvimento     Open Access  
Revista de Gestão, Finanças e Contabilidade     Open Access  
Revista Evidenciação Contábil & Finanças     Open Access  
Revista Mineira de Contabilidade     Open Access  
Revista Universo Contábil     Open Access  
Riset Akuntansi dan Keuangan Indonesia     Open Access  
Risk Governance and Control : Financial Markets & Institutions     Open Access  
Science and Studies of Accounting and Finance : Problems and Perspectives     Open Access  
Social and Environmental Accountability Journal     Hybrid Journal   (Followers: 3)
South African Journal of Accounting Research     Hybrid Journal   (Followers: 1)
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad     Hybrid Journal   (Followers: 1)
Studia Universitatis Babes-Bolyai Oeconomica     Open Access   (Followers: 2)
Sustainability Accounting, Management and Policy Journal     Hybrid Journal   (Followers: 12)
The Accounting Review     Full-text available via subscription   (Followers: 49)
Universal Journal of Accounting and Finance     Open Access   (Followers: 3)

           

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Journal of Economics, Finance and Accounting Studies
Number of Followers: 0  

  This is an Open Access Journal Open Access journal
ISSN (Online) 2709-0809
Published by Al-Kindi Center for Research and Development Homepage  [14 journals]
  • Financial Performance Analysis Before and After Acquisition: Empirical
           Study on PT. Bank Tabungan Pensiunan Nasional, Indonesia

    • Authors: Winda Annisah Putri; Bambang Mulyana
      Abstract: The purpose of this study is to analyze the financial performance of PT. Bank Tabungan Pensiunan National Tbk before and after its acquisition in 2009-2019. To measure the health of banks using the RGEC method, risk profiles are measured using NPL and LDR ratios, Good Corporate Governance (GCG), Earnings (Rentability) are measured using ROA, ROE, NIM, and BOPO ratios, and Capital (Capital) is measured using CAR ratios. The research design used is comparative quantitative, and the data collected is secondary data with documentation techniques. Using data analysis methods, namely Data normality test and paired sample t-test with the help of SPSS v.21 application. The results of this study found that in four ratios, there were differences before and after the acquisition, namely ROA, ROE, CAR, and GCG, while in four ratios, found no difference before and after the acquisition, namely NPL, LDR, NIM, and BOPO.
      PubDate: Thu, 19 May 2022 00:00:00 +000
       
  • Financial Analysis and Valuation Study of Chinese Listed Companies: The
           Case of “Tongce” Medical

    • Authors: Zhuo Chen
      Abstract: With the complexity of business transactions, accounting information, and organizational structure of enterprises, as well as the gradual improvement of the capital market, it is difficult for financial analysis of a single indicator to provide a comprehensive understanding of the overall situation of an enterprise. In this paper, we will analyze and evaluate the industry environment, company profile, solvency, operating capacity, profitability, and financial risk, and provide valuation and recommendations, taking Tongce Medical Co.
      PubDate: Thu, 12 May 2022 00:00:00 +000
       
  • The Enlightenment of the Development Experience of the Tokyo Metropolitan
           Area to the Coordinated Development of Yangtze River Delta

    • Authors: Yingxin Ou; Yuyu Chen
      Abstract: The Tokyo Metropolitan Area of Japan is a typical world-class metropolitan area with Tokyo as the core city, and the Yangtze River Delta region is one of the regions with the most active economic development, the highest degree of openness, and the strongest innovation ability in China, and has a decisive strategic position in the overall situation of the country's modernization construction and the pattern of all-round opening up.
      PubDate: Thu, 12 May 2022 00:00:00 +000
       
  • Analysis of the Determinants of Public Education Expenditures in the
           Philippines

    • Authors: Jason Paulo Cristobal; Maureen Ann Cordero, Manapat, Carlos L.
      Abstract: This study examines the values, trends, and variables that determine the public education expenditures of the Philippines from 1990 to 2019. The researchers used the following variables: Public Education, Culture, and Manpower Development Expenditure in Millions, Tax Revenue in % share GDP, Total Population in Millions, and Real Gross Domestic Product Per Capita, to pave the way for a coherent understanding of the determinants of public education expenditure and theories used to build up this economic construct. The study utilized a multivariate Ordinary Least Squares regression analysis needed for the variables, along with statistical measures to assess the significance of the model. Which includes the following: the values of the t-test and f-stat in their respective p valued forms for the significance of the economic model, tests for serial correlation through the Durbin-Watson test and Breusch-Godfrey test, a test for multicollinearity through Variance Inflation Factor, a test for heteroscedasticity through Goldfeld-Quandt test and White's Heteroscedasticity test, testing for specification errors will be done through Ramsey's RESET test, and test for normality will be through a graphical method Histogram. The key findings of this study suggest that the variables; economic growth, tax, and population growth show signs of positive relationship and negation with the dependent variable education expenditure.
      PubDate: Sat, 30 Apr 2022 00:00:00 +000
       
  • A Time-Series Analysis of Selected Economic Indicators Affecting Inflation
           in the Philippines: 2003-2020

    • Authors: Danielle Marie P. Pama; Herbert L. Peliglorio, Anna Corinna Pizarro-Uy
      Abstract: The Philippines is a country that has been experiencing a gradual rise in inflation in the past decades, and this affects the prices of goods and services, therefore decreasing the currency's purchasing power. The aim of this study is to analyze the relationship between Inflation and selected economic indicators, such as Unemployment Rate, Money Supply, Policy Rate, and Exchange Rate, based on time series quarterly data from the year 2003 to 2020 in the Philippines. This effect was investigated using the autoregressive distributed lag (ARDL) cointegration technique. The results showed that Inflation, which is the rate of increase in prices over a given period in the Philippines, has a significant positive relationship with the Policy rate in the short run.
      PubDate: Sat, 30 Apr 2022 00:00:00 +000
       
  • Confidence is Key: A Study on Consumer Confidence and its Potential in the
           Recovering Philippine Economy

    • Authors: Sharifa Mejasmine Sawadjaan; Christiane Aldrid Sibayan, Anna Corinna D. Pizarro-Uy
      Abstract: The Coronavirus Disease 2019 (COVID-19) Pandemic has caused major damage to the Philippine economy, resulting in a drastic -17.0% drop in aggregate output since 2019 and a downturned economy that could be felt by 2021. The impact of the pandemic could be felt at a household level, as 1.8 million Filipino families report to have become newly poor within the last 1 to 4 years, in addition to 17.6 million pre-existing families below the poverty threshold in 2018. The Philippine citizens and their government are hoping for economic recovery soon. This study provides an in-depth multivariate analysis of the role of selected monetary indicators and labor and commerce indicators in the consumer confidence of the general Philippine population using multi-variate regression and vector autoregression analyses. It also establishes a causal relationship of the latter to HFCE and GDP using the Granger causality test to determine which indicators affect general consumption the most in the context of recovery from the COVID Pandemic. The paper has successfully confirmed the significance of consumer confidence in the fluctuations of the Philippine economy in the short- and long-run, as well as systematically illustrates the relationship of consumer confidence with other macroeconomic variables. As the model shows, consumer confidence is heavily influenced by the country’s economic stability and the individual’s level of income, purchasing power, access to financial instruments, and ability to borrow.
      PubDate: Sat, 30 Apr 2022 00:00:00 +000
       
  • Predicting Countries Credit Ratings with Institutional Performance

    • Authors: Anas Moussaid Elidrissi
      Abstract: In order to widen the vision and to visualize the impact of the institutions on not only economic growth as traditionally used but also on the Credit Ratings of countries, this experiment studies the correlation between these two attributes. In this paper, I show how we can find the relationship between the credit ratings of countries and the performance of their institutions. In this study, I used a data set of countries and indicators of their performance on institutional indicators, such as property rights, judicial effectiveness ...etc. And I conclude at the end that there is a strong correlation between an effective institution and a higher rating in credits report that is done by the major firms in this area. Also, I mention the limitation of this experiment in the matter of credibility.
      PubDate: Thu, 21 Apr 2022 00:00:00 +000
       
  • Impact of the Inflation Rate, Gross Domestic Product, and the Unemployment
           Rate on the Fertility Rate of the Philippines

    • Authors: Jason Reuben B. Dela Cruz; Marcus Christian M. Dequilla, Anna Corinna D. Pizarro-Uy
      Abstract: The research aims to provide a closer look at the relationship between economic factors and the fertility rate in the Philippines. The economic factors will be based on the models of fertility written by Davis and Blake in 1956. The researchers used the variables of Gross Domestic Product, Female Unemployment Rate, Male Unemployment Rate, and Inflation Rate as independent variables and saw the relationship of these variables with the Fertility Rate. The results of the regression analysis show a significant relationship between the variables, with having a positive relationship between.
      PubDate: Sat, 16 Apr 2022 00:00:00 +000
       
  • Determining the Impact of Economic Growth, Carbon Emissions, Foreign
           Direct Investments, and Trade Openness on Energy Consumption in the
           Philippines

    • Authors: John Tristan Deang; Leigh Anne Darlene Dispo, Anna Corinna Pizarro-Uy
      Abstract: The Philippine energy sector is currently facing the problem of rising energy demand and the dominance of coal and natural gas in the energy mix. The current objective of the Philippine energy sector is to satisfy energy demand while maintaining its goal of reducing environmental effects. The paper explores the dynamic relationship between energy consumption in per capita terms and selected variables, namely, aggregate output, carbon emissions, foreign direct investment, and trade openness in the Philippines. The data spans the period from 1981 to 2017. The paper utilizes a multivariate framework based on the theoretical premises revolving around the energy-growth nexus. Time-series econometric modeling based on the OLS regression analysis is employed for this purpose. The results of the Johansen cointegration test confirm the presence of cointegrating relationships and finds a strong long-run relationship among the variables. The regression analysis results found that economic growth and carbon emission are significantly correlated with energy consumption. The paper finds that energy consumption is negatively correlated with economic growth and positively correlated with carbon emissions. The results suggest that policymakers can enforce energy conservation policies without hampering the economy too much. The results highlight the need for pollution-abatement policies and technologies in order to minimize the effect of the energy sector on the environment. Therefore, the share of renewable energy sources in the energy mix should increase.
      PubDate: Thu, 14 Apr 2022 00:00:00 +000
       
  • The Determinants of Carbon Dioxide Emissions in the Philippine Setting

    • Authors: Arianne Lauren Ronario; Jose Mari Rosal, Carlos Manapat
      Abstract: The main objective of this study is to determine the relationship between carbon dioxide emissions with other study variables such as economic growth, energy consumption, population growth, and gross capital formation in the case of the Philippines set during the period 1976 to 2014. This paper employs various econometric techniques: the Augmented Dickey-Fuller unit root test, Johansen Cointegration test, and Ordinary Least Squares (OLS) estimation regression to prove that there is a relationship between the study variables. The outcome of the unit root test states that all variables are stationary, and cointegration tests prove that there is a long-run relationship among the study variables involved. The Ordinary Least Squares (OLS) estimation shows that energy consumption, population growth, and gross capital formation have a significant relationship with carbon dioxide emissions while economic growth is insignificant. Energy consumption and gross capital formation show a direct relationship between carbon dioxide emissions, while economic growth and population growth are indirectly related.
      PubDate: Thu, 14 Apr 2022 00:00:00 +000
       
  • The Effect of Decreasing the Idr Exchange Rate, Interest in Transactions,
           and Interest in Borrowing Capital on Msms Profitability with Inflation as
           Moderation Variable: A Case Study on MSMEs in Serang Banten in 2016 –
           2020

    • Authors: Angga Priyana; Dwi Asih Surjandari
      Abstract: This study aims to analyze the effect of Rupiah (IDR) Exchange Rate, Interest in Transaction, and Interest in Borrowing Capital on MSME Profitability with Inflation as Moderating variable (Case Study on MSMEs in Serang Banten in 2016 – 2020). This study uses quantitative methods, with secondary data in the form of panel data with data collection by Accendental Sampling. 84 MSMEs actors registered in the Banten Indonesian Farmers Cooperative (KPIB) in 2016 – 2020. The data obtained are then processed with the SPSS Version 23 analysis tool. The analyses used in this study are. Descriptive Statistical Test, Data Normality Test, Multicollinearity Test, Heteroscedasticity Test, Autocorrelation Test, Multiple Regression Analysis Test, Coefficient of Determination Test, t-Test, and Moderating Regression Analysis Test. The results of this study show that the decline in the IDR exchange rate affects the profitability of MSMEs; interest in the transaction does not affect the profitability of MSMEs; interest in capital borrowing affects the profitability of MSMEs; Inflation moderates the effect of the decline in the IDR exchange rate on MSME profitability; Inflation moderates the effect of interest in a transaction on MSME profitability; and Inflation moderates the Effect of Interest in Capital Borrowing on MSME Profitability.**)
      PubDate: Thu, 14 Apr 2022 00:00:00 +000
       
  • Adaptability in Communication Technology in Increasing Performance of
           Conventional Taxi Companies

    • Authors: Dewi Setyarini; Charisma Fitri Hapsari
      Abstract: Internal factors and external factors influence performance. Collapse industry taxis in Indonesia seen from drop drastic total company taxis, namely 35 companies in 2014 and the remaining only four companies in 2016 were one consequence of the decline in the performance of several company taxies conventional form factor external. There has been disruption with the present company transportation based on App that appears to spread globalization in life public including in organization. However, because the emergence of application-based transportation companies as external factors is difficult to avoid, established taxi companies need to make organizational efforts internally to improve company performance through communication organization. Communication organization is essential for a company on various scales to maintain employees, take care stability company, and grow the business, so connection good Among leaders and employees needs building. Something organization will bring meaningful existence similar vision and mission to which direction the organization that. Without the presence of vision, mission, and goals through communication, a solid and reasonable organization are impossible for the organization to keep going, develop, adapt, and perform well. But with vision communication trustworthy organization, existence development technology very open communication opportunity for the organization for doing change or shift in the world of disruption along with the development of the times.
      PubDate: Tue, 05 Apr 2022 00:00:00 +000
       
  • A Cross-Sectional Data Analysis on the Different Economic Determinants of
           Corruption in the Asia-Pacific Region in the Year 2018

    • Authors: Paolo Miguel Sanchez; Jose Luis Sarte, Eloisa Dela Cruz
      Abstract: Corruption is a prevalent issue that leads to different detrimental effects on a country’s society, economy, and overall image. Given that this problem hinders a nation's ability to develop and grow, the study aims to determine the different Economic Determinants of Corruption in the Asia-Pacific region in the year 2018, with the specified dependent variable being the Corruption Perceptions Index and the independent variables being the Consumer Price Index, Index of Economic Freedom, GDP Growth rate, Inflation rate, and Wage. Furthermore, the paper will also study the relationship of these variables with one another among the 30 different Asia-Pacific countries to be included in this research. In order to obtain the results required, the Ordinary Least Squares or otherwise known as the OLS method, was utilized in the regression of the data. It was found that the Index of Economic Freedom and GDP Growth rate both resulted in having a significant relationship with the constant, corruption. However, the Consumer Price Index, Inflation rate, and Wage do not possess this and were found to be insignificant in regards to corruption. With all that being said, it may be concluded that corruption, despite being a difficult matter to address, maybe alleviated once the different economic determinants affecting this issue can be identified, such as the Index of Economic Freedom, and the GDP Growth rate.
      PubDate: Sun, 03 Apr 2022 00:00:00 +000
       
  • The Effect of Transfer Pricing, Capital Intensity, and Earnings Management
           on Tax Avoidance

    • Authors: Corinna Theodora Gunawan; Dwi Asih Surjandari
      Abstract: Taxation is a mechanism for collecting state revenues and an instrument of a country's fiscal policy. However, tax is a burden for the company. So the company's management is interested in maximising profits by avoiding taxation. This study aims to determine the effect of transfer pricing, capital intensity, and earnings management on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the 2015–2019 period. The determination of the research sample was made using the purposive sampling method, with a total sample of 66 companies, to obtain 330 data. The software used is E-views 9. Tax avoidance was proxied by the cash effective tax rate; transfer pricing was proxied by the ratio of related party sales transactions to total sales; capital intensity was proxied by the percentage of total fixed assets to total company assets, and earnings management was proxied by the modified Jones discretionary accrual model. The results show that transfer pricing, capital intensity, and earnings management significantly affect tax avoidance simultaneously or partially.
      PubDate: Sun, 03 Apr 2022 00:00:00 +000
       
  • Mineral Resource Management and Economic Growth: What Zambia Should Learn
           from Chile

    • Authors: LWAZI MTIKI
      Abstract: Natural resource dependent economies are totted of being in a cycle of economic boom and slump, the natural resource curse. This paper looks at natural resource management and compares the relations between prices of copper and macroeconomic performance in Chile and Zambia, two copper-rich countries with contrasting fortunes. It explores the fiscal policies and mining taxes regimes, and non-fiscal benefits of mining. Eleven indicators are used to compare the macroeconomic performance of the two countries and domestic and external macroeconomic volatility and its possible source in the countries. Using the indicators, it was found that the Zambian economy is relatively more affected by fluctuations in copper prices than the Chilean economy. That both domestic and external macroeconomic uncertainty is more rampant in Zambia than in Chile shows evidence of the detrimental effect of Zambia’s indiscreet populism-driven policy inconsistencies on the economy.
      PubDate: Sun, 03 Apr 2022 00:00:00 +000
       
  • The Effect of Hidden Value of Intangible Assets, Investment Opportunity
           Set, and Environmental Performance on Economic Performance

    • Authors: Nova Rosiana; Dwi Asih Surjandari
      Abstract: This study examines the effect of the Hidden Value of Intangible Assets, Investment Opportunity Set, and Environmental Performance on Economic Performance in manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. This study relies on secondary data obtained from annual reports obtained from the official website. PT Indonesia Stock Exchange, namely www.idx.co.id. The total sampling used for this study is 28 companies. The software used is E-Views 10.0. The findings of this study indicate that the Investment Opportunity Set and Environmental Performance have a positive effect on Economic Performance, while the Hidden Value of Intangible Assets has no effect on Economic Performance.
      PubDate: Thu, 31 Mar 2022 00:00:00 +000
       
  • An Assessment: The Philippine Outstanding Debt and other Economic
           Determinants towards its Implication on Economic Growth

    • Authors: Bianca Mari Santos; Kiana Siena Serrano, Kevin Jamir Pigao
      Abstract: The ability to generate funds is crucial to a country's economic progress. Following the government's monetary and fiscal policies, an adequate quantity of money must be made accessible. The Philippines is no exception to borrowing. The Philippine government borrows money to pay for public goods and services, fostering economic security. The Philippine debt would increase over time due to the need to satisfy economic needs, especially now that economic development has slowed to the point of negative GDP growth and financial markets have been badly damaged by the pandemic. The goal of this study is to look at the Philippines' present condition in terms of public debt and other economic factors and see how public debt and other economic drivers affect the country's real GDP growth rate. Data from the Philippine Bureau of Treasury and the Philippine Statistics Authority were used to calculate the corresponding public debt and real GDP growth rates from 1986 to 2020. The impact of public debt and other economic variables on economic growth, as represented by the variable real GDP growth rate, was estimated using multiple regression. Furthermore, the results show that the relationship between public debt and real GDP growth is insignificant in the short run. The inflation rate, population growth, openness, and gross capital formation have no significant relationship with real GDP growth. In contrast, government consumption has a significant relationship with the real GDP growth rate. The findings might aid the National Economic Development Authority, and the government analyze the state of our economy and, as a result, strengthen the country's economic policies.
      PubDate: Thu, 31 Mar 2022 00:00:00 +000
       
  • Service Exportation: The Effects in the Youth Labor Market and its
           Implications toward Economic Growth

    • Authors: Sofia Gabrielle Battad; Charles Edrian Bautista, Prof. Kevin Jamir F. PIgao
      Abstract: The dawn of the digital economy has approached the Philippines through the transformation of the service trade in the labor market. The study analyzed and observed a 30-year time series of the relationship between the country’s service exports, productivity, and youth unemployment rate towards the end goal of economic growth. The young IT-BPO industry is now the country’s most significant contributor to GDP, outpacing the manufacturing industry with more than 5% growth each year. Service exports play a big role in how the country is positioned in the future, and the study has seen a significant relationship between the GDP which proves to show that policy improvements, market openness, ICT infrastructure and capital expansion within these variables could help the country improve its unemployment rate and share on the global market.
      PubDate: Thu, 31 Mar 2022 00:00:00 +000
       
  • Dividend Policy Determinant: Evidence from Indonesia

    • Authors: Henny Medyawati; Muhamad Yunanto
      Abstract: This study aims to analyze the effect of Debt to Equity Ratio (DER), Current Ratio (CR), Return on Equity (ROE), and Earning Per Share (EPS) on dividend policy in companies listed in the LQ45 index on the Indonesia Stock Exchange from 2015 to 2020. The purposive sampling method was used to collect data from 24 companies listed in the LQ45 index on the Indonesia Stock Exchange from 2015 to 2020 and analyzed using the panel data regression analysis. The results showed that the most suitable model was the fixed effect model. EPS and DER variables have an effect on dividend policy, while CR and ROE variables do not affect dividend policy.
      PubDate: Tue, 29 Mar 2022 00:00:00 +000
       
  • Entrepreneurial Knowledge, Market Orientation, Digitalization, and
           Entrepreneurial Competencies: Evidence from SMEs in Indonesia

    • Authors: Zahroh Zainal Abidin; Sri Mangesti Rahayu, Maria Goretti Wi Endang Nirowati Pamungkas, Siti Ragil Handayani, Rachma Bhakti Utami
      Abstract: This study aims to acknowledge how Entrepreneurial Knowledge, Market Orientation, Digitalization, and Entrepreneurial Competencies are linked. The data for the study were analyzed using Partial Least Square (PLS). This research covers 142 SMEs in Indonesia based in Malang, East Java. The study used proxies such as creativity, problem-solving, skill, and leadership as a proxy for Entrepreneurial Knowledge, promotion, market needs, and cost analysis as a proxy for Market Orientation. Technology to promote and social media as a proxy for digitalization and Entrepreneurial Competencies variables, measured through identifying customers, wants, developing trust, and negotiating. This study indicates that Entrepreneurial Knowledge, Market Orientation, and Digitalization significantly affect SMEs' Entrepreneurial Competencies in Indonesia. This study recommends applying Entrepreneurial Knowledge, Market Orientation, and Digitalization in SMEs. Furthermore, this study suggests that the government pays more attention to digitalization development for SMEs in general and SMEs in Malang City. Especially during the current pandemic crisis, the role of using technology has dramatically helped SMEs survive. The supporting infrastructure for digitalization, such as easy internet access connectivity, especially in the country's remote areas, can be improved.
      PubDate: Sat, 26 Mar 2022 00:00:00 +000
       
  • An Empirical Analysis on the Determinants of the Philippine Economic
           Growth: 1987-2018

    • Authors: Stephanie Grace C. Mortera; Jericho Vince P. Ocampo, Kristine April Suin
      Abstract: The impending unemployment situation in the Philippines is dreadful to the economic development. The study aims to formulate an econometric model for the determinants of economic development. This paper may be a new approach in understanding the inter-dependencies between the economic forces, but using a local region does prove that there are new insights regarding the economic factors in the Philippines. The results show that an increase/decrease in Labor Force Participation Rate (female) and General Government Final Consumption Expenditure increases/decreases in Unemployment Rate Among Female approximately. In contrast, an increase in the Inflation Rate decreased in Unemployment Rate Among females. The analysis uses E-views version 11 and 12. The results show a significant relationship between Unemployment Rate Among females and Labor Force Participation Rate (female), Inflation Rate, and General Government Final Consumption Expenditure using Multiple Linear Regression Analysis and Autocorrelation. Moreover, Johansen Cointegration Test proves a long-run relationship among the variables. The authors suggest that the analysis is imperative to help the economy maintain a high standard level and can be used by the government to implement policies that specifically highlight the role of women in economic growth.
      PubDate: Fri, 25 Mar 2022 00:00:00 +000
       
  • The Effect of Good Corporate Governance and Earnings Quality on Firm
           Value: An Empirical Study of LQ 45 Companies, Indonesia

    • Authors: Nurisyah; Erna Setiany
      Abstract: This study aimed to determine the effect of good corporate governance and earnings quality on firm value. The population in this study were companies included in the LQ 45 index for the 2017-2020 period, a total population of 45 companies included in the LQ 45 index, 31 companies were selected to be the research sample. As a result, the total observations made for 2017 to 2020 were 124 observations, while the research method used correlational research. The study results were as follows: institutional ownership, managerial ownership, the composition of the independent board of commissioners, audit committee, and earnings quality simultaneously affect the firm value variable by 84%, the rest of 16% was explained by other reasons outside the model. While partially, only the composition of the independent board of commissioners (IC) affected firm value (FV), while the variable institutional ownership (IO), managerial ownership variable (MO), audit committee variable (AC), and earnings quality variable (EQ) was no effect on firm value (FV).
      PubDate: Fri, 25 Mar 2022 00:00:00 +000
       
  • An Analysis on the Economic Factors Affecting the Unemployment Rate in the
           Philippines from 1993-2018

    • Authors: Angelica; Roby, Suin, Kristine April
      Abstract: The study aims to determine the factors affecting the unemployment rate from 1993-2018 using the OLS estimators. With 26 observations, the research utilized six independent variables, namely GDP growth rate, inflation rate, foreign direct investment, government spending, capital investment, and trade openness. The dataset was taken from The Global Economy and the Philippine Statistics Authority. Furthermore, as the dataset was processed, it was found that GDP growth rate, inflation rate, foreign direct investment, and trade openness have a significant relationship with the dependent variable. On the other hand, government spending and capital investment have no significant relationship with the unemployment rate.
      PubDate: Wed, 23 Mar 2022 00:00:00 +000
       
  • Consumption in the Philippines: In the Course of Unemployment and Loan
           Acquisition

    • Authors: Alliah Grace D. Gubangco; Josh Denziel S. Joves, Anna Corinna D. Pizarro-Uy
      Abstract: Unemployment is one of the problems of Filipinos, which affects their consumption of goods and services since they have no income, worsened by the increasing prices in the market. Here, they tend to acquire consumer loans to support their means in obtaining their needs and wants, but due to the acquisition of previous loans and obligations to pay, they tend to adjust their consumption. Embedded from the Life-Cycle Hypothesis, Permanent Income Hypothesis and Keynesian Consumption Theory, the main objective of the research was to identify the relationship of unemployment, consumer loans per capita, real gross domestic product per capita, and inflation rate with the real household final consumption expenditure per capita in the Philippines using Ordinary Least Squares (OLS) in multiple regression analysis, and diagnostic tests in Eviews software using empirical time-series quarterly data from 2009 to 2019. This research found that unemployment and consumer loans per capita have an indirect relationship with the consumption of Filipinos. On the other hand, the gross domestic product per capita has a direct relationship. This claimed that all variables are significantly related to consumption except the inflation rate, although it showed an indirect trend. The findings exposed that Filipinos adjust their consumption to cope with no income due to unemployment, acquisition of consumer loans, and inflation rate to attain their needs and wants while having income increases their consumption. This research recommended that the Philippine government support the unemployed Filipinos by providing insurance or benefits, lessening the lending interest rate of loans, and overseeing the market prices to aid their consumption.
      PubDate: Wed, 23 Mar 2022 00:00:00 +000
       
  • Corporate Social Responsibility and Tax Aggressiveness

    • Authors: Gilang Pratama; Wahyu Widarjo
      Abstract: This study aims to analyze the effect of corporate social responsibility on tax aggressiveness. Agency theory is used to explain the relationship between corporate social responsibility variables and tax aggressiveness. The relationship between principal and agent has different interests. The agent has more information than the principal, so opportunistic actions may occur by agents through tax aggressiveness; furthermore, agents use corporate social responsibility to hide these opportunistic actions. The research sample used is the annual financial statements of mining companies listed on the Indonesia Stock Exchange in 2013-2020. The results of the analysis of 96 samples show that corporate social responsibility has a negative and significant effect on tax aggressiveness. This means that the higher the company carries out corporate social responsibility activities, the smaller the company is willing to take tax aggressiveness actions. This shows that companies tend to avoid tax aggressiveness and comply more with applicable tax regulations to improve the company's image as obedient taxpayers. Although corporate social responsibility is bound by regulations, companies do not take advantage of it in terms of aggressive tax practices. Furthermore, the company shows a tendency to enforce the government's plan in terms of tax revenue along with the company's long-term goals. This study expands the focus of the literature on developed economies by examining the relationship between corporate social responsibility and corporate tax aggressiveness in an emerging Asian economic setting, namely Indonesia. It is also an empirical study that focuses on mining companies in Indonesia.
      PubDate: Wed, 23 Mar 2022 00:00:00 +000
       
  • The Correlational Analysis between the Industrial Sector and Agriculture
           Sector towards Economic Development

    • Authors: Evangelista, Jewel Christian, Escalona, James Adriane S; Pigao, Kevin
      Abstract: The Correlational Analysis between the Industrial Sector and Agricultural Sector towards Economic Development. This research aims to determine the current situation of the Construction, Manufacturing and Agriculture industry in the Philippines and the significant relationship of the manufacturing and construction industry towards the agriculture sector. The researchers gathered data from the Philippine Statistics Authority Using the Manufacturing and Construction Industry as the Dependent variable and Agricultural Sector as the independent variable. The researchers used statistical methods and measurements using Pearson correlation and Multiple Regression to determine their results. The Pearson correlation results indicate that there is a strong positive relationship between Manufacturing-Agriculture and Construction-Agriculture Industry. Our findings from the regression analysis suggest that there is a positive effect between the manufacturing industry, construction industry and agricultural sector.
      PubDate: Wed, 23 Mar 2022 00:00:00 +000
       
  • The Impact of Inflation, Unemployment, and Population Growth on Philippine
           Economic Growth

    • Authors: Katja Jannika Lubbock; Marvin Merin, Andrew Gonzalez, MBA
      Abstract: This study aims to investigate the impacts of inflation, unemployment, and population growth on Philippine economic growth over the period of 1991 to 2020. The data of this study was obtained from the World Bank Open Data. To investigate the impact of the following variables, the researchers will be employing the following tests: a.) Unit Root Test and b.) Johansen Cointegration Test. The findings of this study reveal that The Ordinary Least Square (OLS) results suggest that inflation has a positive impact on economic growth. Meanwhile, unemployment and population growth indicate a negative impact on economic growth. The Unit Root Test confirms that unemployment, population growth, and economic growth are non-stationary while inflation happens to be stationary. However, the 1st difference shows unemployment, population growth, and economic growth became stationary through the Augmented Dickey-Fuller Test. Further, Johansen’s Cointegration Test result shows that the variables are cointegrated, and there is an existence of a long-run relationship.
      PubDate: Wed, 23 Mar 2022 00:00:00 +000
       
 
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