Journal of Economics, Finance and Accounting Studies

2019 - 2026

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Volume 4, issue 4, 2022

The Impact of Financial Technology, Intellectual Capital and Board of Commissioners on Banking Financial Performance pp. 01-10

Putri Dwi Wahyuni, Siti Sarpingah and Danang Choirul Umam

Price Volatility Analysis of Red and Cayenne Pepper of Java Islands during Covid-19 Pandemic pp. 11-18

Maria Nina Egyna Brahmana, Sahara and Nia Kurniawati Hidayat

Investment Decision Using Capital Asset Pricing Model (CAPM) in Indonesia’s Banking Sector pp. 19-27

Sri Mulyaningsih and Jerry Heikal

The Effect of Company Size, Profitability, Liquidity, Listing Age, and Public Ownership on Internet Financial Reporting pp. 28-41

Revinda Bonita and Erna Setiany

Analyzing and Measuring the Impact of Customs Taxes on the Gross Domestic Product in Iraq for the Period (2004–2021) pp. 42-50

Khalaf Mohammed Hamad, Hassan Khalaf Radi and Muthanna Mayoof Mhmood

Financial Reporting Quality: The Effectiveness of the Corporate Governance Quality Evidence from Indonesia pp. 51-61

Agustinus Salukh and Noorlailie Soewarno

Shaping a Polycentric Metropolis: A Case Study of the Intra-city Polycentricity of the Yangtze River Delta pp. 62-68

Zhiwei Chen

Tongkonan as A Digital Community Literature Center: Empowerment of the Youth Generation of Lembang Lempo Poton, North Toraja pp. 69-73

Lisa Kurniasari Wibisono

Analysis of Financial Literacy and Financial Behavior on Stock Investment Decisions: A Case Study of Students of the Faculty of Economics and Business, University of Muhammadiyah Pontianak pp. 74-81

Hafidz Hidayatullah, Dedi Hariyanto and Heni Safitri

Impact of COVID-19 on SMEs of Bangladesh: How Well have they Coped with the Situation? pp. 82-88

Wasik Sajid Khan and Asif Haider

Employment by Industry of Accounting Graduates: China as an Example pp. 89-92

Tianhao Kang

A Study of Herding Behavior on Vietnam Stock Market pp. 93-98

Thuy Nguyen

Determinants of Change of Board of Directors in Transportation Sector Companies on the Indonesia Stock Exchange pp. 99-107

Ricky and Dedi Haryadi

Portrait of Household Income and Corn Farmers Welfare City and Village Area in Gorontalo District, Indonesia pp. 108-115

Mahludin H. Baruwadi, Fitri Hadi Yulia Akib, Yanti Saleh and Harun Blongkod

Internalization of the Maqashid Sharia Concept in Realizing Accountability of Mosque Financial Statements pp. 116-124

Widyantono Arif, Haliah, Andi Kusumawati and Nirwana

Investigating the Relationship between Transactions with Affiliates and Fraudulent Reporting by Explaining the Moderating Role of Corporate Governance Companies Listed in Tehran Stock Exchange pp. 125-144

Saeed Pakdelan, Alireza Azar Brahman and Gholamhossein Heydari Filabadi

Credit and Sustainability of SMEs in Uganda: A Case of SMEs in Nakawa Division Kampala pp. 145-158

Francis Muhire and Anthony Olyanga

The Influence of Debt to Equity Ratio and Earnings per Share on Share Price in Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX) Year 2014-2020 pp. 159-167

Nurdiana Ningsih, Amiruddin, Darmawati and Muh. Irdam Ferdiansah

The Relationship between Philippine Population, Remittances, Foreign Direct Investment, and Trade Openness on its Gross Domestic Product pp. 168-201

Roberto Jio M. Lim, Marc Yobhel A. Tolentino and Carlos L. Manapat

An Analysis of the Economic Growth Indicators of the Philippines: 1990-2020 pp. 202-210

Lorenzo Martin D. Gonzalez, Ceejay P. Llanto and Carlos L. Manapat

The Impact of Capital Structure on Digital Bank Valuation in Indonesia pp. 211-219

Wahyu Avianto, Ajar Susanto, Roy Sembel and Adler Haymans Manurung

Credit Risk Assessment Using Alternative Financial and Behavioral Data pp. 220-230

Arif Zaman, Md Mehedi Hassan, Mst Mannujan Akther, Md Kabir Chowdhury, Sanjida Islam and Abdullah Hill Hussain

Volume 4, issue 3, 2022

The Effect of Related Party Transaction, Financial Distress, and Firm Size on Tax Avoidance with Earnings Management as Intervening Variable pp. 01-11

Dhian Mahardhika and Dwi Asih Surjandari

The Effect of Size, Tangibility, Debt Maturity, and Foreign Ownership on Investment Efficiency by Family Ownership as Moderating Factor pp. 12-24

Agus Sucipto and Erna Setiany

Analysis of Fundamental Factors to Improve the Performance of Hospitality and Tourism Companies: Case Study of Companies Listed on IDX Before and After COVID-19 pp. 25-35

Iriyadi, Hendra Setiawan and Nadia Hadjidah

Algorithmic Trading and Challenges on Retail Investors in Emerging Markets pp. 36-41

Siyuan Yan, Xiaoxu Ling, Tian Cao, Shengqi Hu, Rong Xiong, Hongbo Ye and Ruihan Zhang

The Effects of the Innovative Decisions on Firms’ Innovative Performance of Nigerian Industry pp. 42-51

Chibuike Umeoka

The Impact of the Quality of Digital Economy Development on Manufacturing in the Yangtze River Delta City Cluster pp. 52-63

Qi He and Yushan Gong

A Study on the Financial Status of Hong Kong in a Complex Social Context pp. 64-69

Zhuoran Zhao

The Current Situation and Opportunities for the Development of Green Finance in Hong Kong: Taking Green Bonds as an Example pp. 70-74

Yuhan Luo

The Impact of Sci-Tech Finance on Technology Entrepreneurship: Empirical Evidence from China pp. 75-82

Xueying Zou

The Analysis of China's Marketing Consultant Work from the Perspective of Knowledge pp. 83-89

Junxia Li

Volume 4, issue 2, 2022

The Handbook of Technical Analysis + Test Bank: The Practitioner's Comprehensive Guide to Technical Analysis: Book Review pp. 01-03

Elizabeth B. Alvior and Alan Y. Cabaluna

An Analysis on the Economic Factors Affecting the Unemployment Rate in the Philippines from 1993-2018 pp. 01-17

Angelica Anne M Caligagan, Roby Rafael Ching and Kristine April Suin

Consumption in the Philippines: In the Course of Unemployment and Loan Acquisition pp. 18-34

Alliah Grace D. Gubangco, Josh Denziel S. Joves and Anna Corinna D. Pizarro-Uy

Corporate Social Responsibility and Tax Aggressiveness pp. 35-43

Gilang Pratama and Wahyu Widarjo

The Correlational Analysis between the Industrial Sector and Agriculture Sector towards Economic Development pp. 44-54

Jewel Christian Evangelista, James Adriane S. Escalona and Kevin Pigao

The Impact of Inflation, Unemployment, and Population Growth on Philippine Economic Growth pp. 55-64

Katja Jannika Lubbock, Marvin Merin and Mba Andrew Gonzalez

An Empirical Analysis on the Determinants of the Philippine Economic Growth: 1987-2018 pp. 65-77

Stephanie Grace C. Mortera, Jericho Vince P. Ocampo and Kristine April Suin

The Effect of Good Corporate Governance and Earnings Quality on Firm Value: An Empirical Study of LQ 45 Companies, Indonesia pp. 78-90

Nurisyah Marthania and Erna Setiany

Entrepreneurial Knowledge, Market Orientation, Digitalization, and Entrepreneurial Competencies: Evidence from SMEs in Indonesia pp. 91-103

Zahroh Zainal Abidin, Sri Mangesti Rahayu, Maria Goretti Wi Endang Nirowati Pamungkas, Siti Ragil Handayani and Rachma Bhakti Utami

Dividend Policy Determinant: Evidence from Indonesia pp. 104-114

Henny Medyawati and Muhamad Yunanto

The Effect of Hidden Value of Intangible Assets, Investment Opportunity Set, and Environmental Performance on Economic Performance pp. 115-125

Nova Rosiana and Dwi Asih Surjandari

An Assessment: The Philippine Outstanding Debt and other Economic Determinants towards its Implication on Economic Growth pp. 126-147

Bianca Mari Santos, Kiana Siena Serrano and Kevin Jamir Pigao

Service Exportation: The Effects in the Youth Labor Market and its Implications toward Economic Growth pp. 148-163

Sofia Gabrielle Battad, Charles Edrian Bautista and Prof. Kevin Jamir F. PIgao

A Cross-Sectional Data Analysis on the Different Economic Determinants of Corruption in the Asia-Pacific Region in the Year 2018 pp. 164-183

Paolo Miguel Sanchez, Jose Luis Sarte and Eloisa Dela Cruz

The Effect of Transfer Pricing, Capital Intensity, and Earnings Management on Tax Avoidance pp. 184-190

Corinna Theodora Gunawan and Dwi Asih Surjandari

Mineral Resource Management and Economic Growth: What Zambia Should Learn from Chile pp. 191-205

Lwazi Mtiki

Adaptability in Communication Technology in Increasing Performance of Conventional Taxi Companies pp. 206-213

Dewi Setyarini and Charisma Fitri Hapsari

Determining the Impact of Economic Growth, Carbon Emissions, Foreign Direct Investments, and Trade Openness on Energy Consumption in the Philippines pp. 214-230

John Tristan Deang, Leigh Anne Darlene Dispo and Anna Corinna Pizarro-Uy

The Determinants of Carbon Dioxide Emissions in the Philippine Setting pp. 231-248

Arianne Lauren Ronario, Jose Mari Rosal and Carlos Manapat

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 pp. 249-258

Angga Priyana and Dwi Asih Surjandari

Impact of the Inflation Rate, Gross Domestic Product, and the Unemployment Rate on the Fertility Rate of the Philippines pp. 259-269

Jason Reuben B. Dela Cruz, Marcus Christian M. Dequilla and Anna Corinna D. Pizarro-Uy

Predicting Countries Credit Ratings with Institutional Performance pp. 270-275

Anas Moussaid Elidrissi

Analysis of the Determinants of Public Education Expenditures in the Philippines pp. 276-291

Jason Paulo Cristobal, Maureen Ann Cordero and Carlos L. Manapat

A Time-Series Analysis of Selected Economic Indicators Affecting Inflation in the Philippines: 2003-2020 pp. 292-306

Danielle Marie P. Pama, Herbert L. Peliglorio and Anna Corinna Pizarro-Uy

Confidence is Key: A Study on Consumer Confidence and its Potential in the Recovering Philippine Economy pp. 307-323

Sharifa Mejasmine Sawadjaan, Christiane Aldrid Sibayan and Anna Corinna D. Pizarro-Uy

Financial Analysis and Valuation Study of Chinese Listed Companies: The Case of “Tongce” Medical pp. 324-331

Zhuo Chen

The Enlightenment of the Development Experience of the Tokyo Metropolitan Area to the Coordinated Development of Yangtze River Delta pp. 332-335

Yingxin Ou and Yuyu Chen

Financial Performance Analysis Before and After Acquisition: Empirical Study on PT. Bank Tabungan Pensiunan Nasional, Indonesia pp. 336-343

Winda Annisah Putri and Bambang Mulyana

Exploring the Motivation and Impact of the Fed's Rate Hike and Tapering pp. 344-349

Muzhi Ji, Xuexin Yang and Congrui Liu

The Effect of Disclosure of Corporate Social Responsibility, Earnings Management and Family Ownership on the Cost of Debt pp. 350-356

Maya Puspita and Wiwik Utami

The Moderating Earnings Management on the Impact of CEO Narcissism, Sales Growth, and Profitability on Tax Avoidance pp. 357-365

Theresia Fitriyani and Waluyo

Are Zakat Institutions Trusted To Accept Charity? pp. 366-374

Abdullah Azzam Robbani and Falikhatun

Volume 4, issue 1, 2022

Social Security On Labor Markets to Address the Aging Population in Selected ASEAN Countries pp. 01-12

Genely Manansala, Danielle Jan Marquez and Marie Antoinette Rosete

The Influence of ASEAN Bond Market Integration in the Philippines’ Inflationary Pressures, Credit Expansions, and its Challenges pp. 13-36

Jan Co, Hannah Lo Chiong, Louie Uy and Ronaldo R. Cabauatan

Assessing The Impacts of TRAIN Law on Consumption, Savings, and Unemployment in the Philippines pp. 37-54

Frances Lorraine Feniz, Aira Kain M. Lim, Angela Munsayac and Peter Jeff C. Camaro

An Analysis on the Impact of Choice Overload to Consumer Decision Paralysis pp. 55-75

Jessa Mae Adriatico, Angela Cruz, Ryan Christopher Tiong and Clarissa Ruth Racho-Sabugo

Assessment on the Applicability of Environmental Kuznets Curve Hypothesis on the Macroeconomic Factors Driving Carbon Dioxide Emissions in the Philippines pp. 76-92

Elij Maridaine S Peña, Jon Salvador Reyes and Andrew N. Gonzalez

External Debt and its Impact on Exchange Rates in the Philippines pp. 93-103

Mikayla Mendoza and Andrew Gonzalez

A Silent Crisis: The Impact of Public Health Expenditure on Malnutrition Prevalence in Children Aged Below Five in the Philippines pp. 104-117

Joanna Marie V. Manrique, Gabriel Masangkay and Nicasio Angelo J. Agustin

An Assessment of the Philippine Hospital Resources as Predictors of the Case Fatality Rate of COVID – 19 pp. 118-130

Paul Benjamin Barrion, Ray Patrick Basco and Kevin jamir Pigao

Trade Liberalization: Reaping Its Effects on the Agricultural Performance of the Philippines pp. 131-149

Jenneli Evangelista, Niña Michaella Estrella and Kristine April Suin

The Economic Effects of Free Trading Policies Within an Integrated Economy Between Philippines and the Asean-6 Member States pp. 150-162

Moises Louis Pagco, Aeron John Valera, Lance David Buot and Peter Jeff Camaro

An Analysis on the Impact of Natural Disasters on the Economy of the Philippines pp. 163-183

Bea Bringas, Lance Jared Bunyi and Carlos L. Manapat

Economic Voting Theory in the Philippines pp. 184-202

Jhenica Mae L. Jurado, Jo Marj D. Villacorta and M.a Peter Jeff C. Camaro

The Effects of Labor Migration and OFW Remittances on the Level of Poverty in the Philippines pp. 203-221

Kaye Louise Garcia, Karissa Habaña and Danielle Canto

The Relationship of Child Labor and Globalization in the Philippines pp. 222-231

Cherry Anne Edora, Narali Esteban and Adeline Sandoval

Determinants of Financial Literacy in the MIMAROPA Region pp. 232-243

Ron Allen Bangco, Patricia Alyssa Dimatulac, John Frederick Sanchez and Ronaldo Cabauatan

The Effect of Market Value Added (MVA), Liquidity and Solvency Ratio and Dividend Policy on Stock Return with Firm Size as the moderating variable (Study on LQ45 Companies in Indonesia Stock Exchange) pp. 244-253

R. Juwita Effendy and Dwi Asih Surjandari Razmjoo

SWOT Analysis of the Implementation of Work from Home Policies from the Point of View of Employees and Leaders at Budi Luhur University pp. 254-262

Koen Hendrawan, Dwi Kristanto, Aris Wahyu Kuncoro and Hasan Ipmawan

Inflation, Interest Rate, and Exchange Rate for their Effect on Profitability and the Implications on Corporate Value: Case Studies in National Banking 2014 until 2019 pp. 263-279

Jeffry Tumpal Maralutua and Nur Aisyah Pulungan

Selected Non-Price Factors and its Effects to Children’s Immunization Coverage in Pandacan, Philippines pp. 280-296

Maria Ranja Victoria Porras, Mariel Anne Agsalud, Raziela Thea Evangelista and Ronald Paguta

The Impact of Solid Waste Management to the Economic Growth in selected OECD Countries and Philippines pp. 297-313

Danielle Marie-Louise Ella, Dennise Marie Lim, Bosyong Lu and Ronaldo Cabauatan

An Exploratory Analysis of Related Macroeconomic Indicators as Determinants to Economic Growth pp. 314-339

Sean Paul A. De Castro, Genesis P. De Jesus and Nicasio Angelo J. Agustin

The Causal Relationship of Renewable Energy and Non-renewable Energy Consumption to the Economic Growth of the Philippines pp. 340-358

Sofia Mitzi Rose Chongco, Nicole Margaux Dumlao, Kim Julianne Co and Ronaldo Cabauatan

Stimulating Global Competitiveness: An Economic Analysis of the Middle-Income Trap in The Philippines pp. 359-382

Ryan Joseph Kalalang, Eleonora Valentina Laorenza and Danielle Mellesse A. Canto

Competition and Innovation: The Rise of Startups and Its Effects Towards the Philippines Economy pp. 383-411

Shotaro Paul Akehira, Emmanuel Alcantara and Augusto Laforga

The Financial Market and the Difficult Financing of Small and Medium-Sized Enterprises (SMEs) in The Republic of Guinea pp. 412-422

Pierre Bilivogui and Feng Wenfang

The Effect of Sales Growth, Responsibility, and Institutional Ownership on Tax Avoidance with Profitability as Moderating Variables pp. 423-436

Karina Indah Iwanty and Dwi Asih Surjandari

Does Incentive Improve Export Performance of Firms? An Evidence pp. 437-444

Bernadette C. Onah, Joseph I. Amuka, Fredrick O. Asogwa, Fidelia N. Onuigbo and Chukwudi Fidelis Ezeudeka

Analysis of the Healthcare and Overall Economic Competitiveness of Santiago, Isabela, Philippines pp. 445-473

Angelica Praise D. Abello, Gabrielle Kirstin C. Agcaoili and Nicasio Angelo J. Agustin

Determining the Effects of Covid-19 on the Stock Prices of Public Enlisted Consumer and Goods Companies January 2020 – May 2020 pp. 474-491

Jose Gabriel B. Palma, Kate Alexandra Paltao and Kristine April Suin

Macroeconomic Determinants of International Migration of Overseas Filipino Workers pp. 492-515

Gabriel Lapid, Andrea Jeanne Lugtu and Eloisa Dela Cruz

The Characteristic Influence of the Board of Commissioners, on Financial Reporting Fraud and its Implications on the Value of the Company pp. 495-504

Mohamad Dahlan and Ronny Andesto

An Empirical Analysis on the Determinants of Public Education Expenditure in the Philippines pp. 505-518

Harold Almadin, Jose Miguel Q. Antiporda and Kristine April S. Suin

Assessing the Impact of GDP, Agriculture, Forestry, and Fishing Value Added, and Livestock Production Index on CO2 Emissions in the Philippines pp. 516-535

Ysabel Valencia and En Shi Zhang

Climate Change and its Effects in the Rice Industry of the Philippines pp. 519-529

Benjamin Vincent Teng, Ezra Javier Uy and Andrew N. Gonzales

Macroeconomic Determinants of Public Debt in the Philippines pp. 530-551

John Louie Manalo, Mark Villamiel and Eloisa Dela Cruz

The Guinean Economy amidst the Covid-19 Health Crisis: Impacts and Eradication Strategies pp. 536-546

Bilivogui Pierre, Feng Wenfang and Diakite Karfalla

A Study on the Correlation of Systematic Risk of China's Listed Banks pp. 547-558

Yue Yan and WenHan Zhu

Philippines - ASEAN Trade Potential: An Application of Intra-ASEAN Augmented Gravity Model pp. 552-568

Althea Marisse Noble, Ma. Riza Michaela Molina and Danielle Mellesse Canto

Determinant of the Quality of Government Financial Reports: Survey at BLU BPSDM Ministry of Transportation pp. 559-564

Elisabeth Noviandari and Ronny Andesto

Wondering Wanderers: Travel Behavior of Employees within NCR Plus Bubble amid Pandemic pp. 565-587

Rina Taduran So, Beatrice Eloizah C. Sube and Augusto G. Laforga

The Paradox of Inequality: Factors Influencing Income Inequality in the Philippine Setting pp. 569-588

Ma. Mikaela Margaux Miguel, Corinne Joyce Molod, Kate Ann Velardo and Kevin Jamir F. Pigao

The Effect of the Proportion of the Independent Board of Commissioners and the Structure of the Board of Directors and Audit Committee on Tax Avoidance and their Impact on Company Value pp. 588-494

Sutarmin and Ronny Andesto

A Time Series Analysis on the Economic Determinants of Public Health Expenditure in the Philippines pp. 589-606

Penelope Patdu, Jillian Mae Peñalosa and Danielle Mellesse Canto

An Empirical Analysis on the Impact of International Trade in Philippine Economic Growth pp. 607-628

Kim Biemudo, Raycammela Antonio and Nicasio Angelo J. Agustin

The Determinants of Financial Report Restatement with Audit Quality as Moderating Variable: Manufacturing Companies Listed in Indonesia Stock Exchange pp. 629-641

Thomson Siagian and Wiwik Utami

Macroeconomic Factors Affecting Carbon Dioxide Emissions in the Philippines: A Time Series Analysis pp. 642-659

Nicole Angela Cruz, Daphne Valerie Dalumpines and Danielle Canto

Institutions and Credit Ratings pp. 660-665

Anas Moussaid Elidrissi