Innovation Business Management and Accounting Journal <p><strong>Innovation Business Management and Accounting Journal</strong> is a multidisciplinary international journal in the fields of entrepreneurial innovation, business practice, management, and accounting. Innovation Business Management and Accounting Journal published four times in year: January-March, April-June, July-September, October-December. E-ISSN: 2829-2111, P-ISSN 2828-8599.</p> Mahameru Publisher en-US Innovation Business Management and Accounting Journal 2828-8599 The Effect of Eco-efficiency on Firm Value with Financial Performance as a Moderating Variable <p>Eco-efficiency is one of the ways companies can help realize the world agenda, namely the Sustainability Development Goals. This study aims to examine the impact of implementing eco-efficiency on firm value moderated by financial performance as measured by ROA and ROE. The sample taken consisted of panel data from 140 energy companies from 2017-2021. The data obtained was then analyzed using panel data regression. This study proves that eco-efficiency has a positive effect on firm value. Companies that implement eco-efficiency have a higher company value than companies that have not implemented the concept of eco-efficiency. financial performance ROA (return on assets) has a negative effect on firm value which indicates the performance of company management in using company assets is not managed effectively and efficiently. While the financial performance of ROE (return on equity) has no effect on firm value because there are companies that use profits for retained earnings and are not distributed to shareholders. Meanwhile, the results of testing financial performance variables using ROA (return on assets) and ROE (return on equity) proxies as moderators in this study cannot strengthen or weaken the relationship between eco-efficiency and firm value.</p> Arbi Arsi Ave Noor Annisa Ilma Hartikasari Iwan Fakhruddin Rina Mudjiyanti Copyright (c) 2022 Arbi Arsi Ave Noor, Annisa Ilma Hartikasari, Iwan Fakhruddin, Rina Mudjiyanti 2022-12-21 2022-12-21 1 4 117 128 10.56070/ibmaj.v1i4.21 The Role of Managerial Ownership as a Moderation of Financial Performance on Firm Value in the Covid-19 Era <p>This study aims to examine the effect of financial performance proxied by Return On Assets (ROA) and Return On Equity (ROE) on firm value by disclosing managerial ownership as a moderating variable in Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX). The population in this study was obtained using the purposive sampling method for property and real estate companies listed on the Indonesia Stock Exchange during 2019 – 2021. Based on predetermined criteria, a sample of 100 was obtained. The analytical method used is Moderating Regression Analysis (MRA). This study’s results indicate that return on assets and return on equity do not affect firm value. The results also show that managerial ownership strengthens the relationship between return on assets and firm value. Managerial ownership weakens the relationship between return on equity and firm value.</p> Risa Triwardani Hadi Pramono Ani Kusbandiyah Bima Cinintya Pratama Copyright (c) 2022 Risa Triwardani, Hadi Pramono, Ani Kusbandiyah, Bima Cinintya Pratama 2022-12-21 2022-12-21 1 4 129 140 10.56070/ibmaj.v1i4.22 Research Trends in Public Budgeting for Half A Century <p>The varying approaches and formats chosen by budget documents and the budgeting process from time to time can be explained by the complexity and diversity of budgeting functions, notably those of public budgets. Due to the vast amount of 982 articles by 1968 - August 2022 of research on public budgets in the Scopus database, it may be possible to determine research trends in this area through bibliometric analysis. Although the public budget publications' annual growth rate is small (7.88%), it demonstrates a positive increase yearly. The findings show the interest of various fields in researching public budgeting. It often investigates the connections between public budgeting and fiscal policy, public spending, participatory budgeting, and public debt from an economic point of view. Political science, sustainability, public administration, climate change, effectiveness, public services, performance, the public sector, and the European Union are all related to public budget studies. Researchers have expanded their research over the past three years by taking the Covid-19 epidemic into account as one of the catalysts for adjustments to public budgets in various nations.</p> Andi Yudi Prayoga Copyright (c) 2022 Andi Yudi Prayoga 2022-12-10 2022-12-10 1 4 104 116 10.56070/ibmaj.v1i4.19