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Gedung Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau (lantai 2). Kampus Binawidya, Jl. H.R. Soebrantas Km. 12.5 Panam. Pekanbaru, Indonesia - 28293
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INDONESIA
Indonesian Journal of Economics, Social, and Humanities
Published by Universitas Riau
ISSN : 26560267     EISSN : 2656355X     DOI : https://doi.org/10.31258/ijesh
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice
Indonesian Journal of Economics, Social, and Humanities (IJESH) is a peer-reviewed academic journal of studies in the field of Economics, Social, and Humanities studies, both theories and practices published biannually in January and July by Research and Community Service Institution of Universitas Riau. Given that the journal prioritizes research reports in educational theories and practices, viewpoint articles in the field of education will also be considered for publication.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 4 Documents
 1 
Search results for , issue "vol. 8 no. 3 (2026)" : 4 Documents clear
The Role of E-WOM & Instagram Marketing on Brand Image and Purchase Intention in NBS Products for Shopee Users in Pekanbaru Herlian Tegas Js; Alvi Furwanti Alwie; Kamaliah Kamaliah
Indonesian Journal of Economics, Social, and Humanities Vol. 8 No. 3 (2026)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The increasing of internet usage in Indonesia, reaching 213 million users by 2023, has encouraged e-commerce and social media to become key marketing channels. Local skincare products, such as Noni Beauty Skin (NBS), utilize e-WOM and Instagram marketing to attract consumers, driving them to e-commerce platforms such as Shopee. One of the flagship products of NBS, the Ultimate Skincare Package, won the local skincare category on Shopee in 2023, with benefits that gained consumers' attention. Pre-survey results in Pekanbaru show that the majority are familiar with NBS products.  The theory used was marketing management regarding Uses and Gratification Theory (UGT). The approach in this research was an electronic questionnaire with Google Forms to respondents of the Pekanbaru Community. This type of research was descriptive quantitative; the nature of the research was to obtain a description of a situation and problems and interpret it. The population in this study was the people of Pekanbaru City, whose numbers were unknown; the sample size of this study was 120 respondents. Hypothesis testing using structural equation modeling (SEM) analysis. In this study there are eight hypotheses that have been tested through SEM analysis. The results showed that: 1) e-WOM has a significant effect on purchase intention for Nony Beauty Skin (NBS) products; 2) Instagram marketing has a significant effect on purchase intention in Nony Beauty Skin (NBS) products; 3) brand image has a significant effect on purchase intention for Nony Beauty Skin (NBS) products; 4) e-WOM has a significant effect on purchase intention, with brand image functioning as mediation for Nony Beauty Skin (NBS) products; 5) Instagram marketing has a significant effect on purchase intention through brand image mediation for Nony Beauty Skin (NBS) products for Shopee users in Pekanbaru City.
The Effect of Occupational Safety and Health on Performance Through the Mediating Variable of Discipline on Employees of PT. Energi Mega Persada Bentu-Korinci Baru Limited Zulkifli Zulkifli; Zulfadil Zulfadil; Deny Setiawan
Indonesian Journal of Economics, Social, and Humanities Vol. 8 No. 3 (2026)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.8.3.267-288

Abstract

The purpose of this study is to determine and analyze the effect of occupational safety and health on performance through discipline variables as mediation in Energi Mega Persada Bentu-Korinci Baru Limited employees. The method used in this study is quantitative descriptive. The data collection technique used is by using a structured questionnaire. A structured questionnaire was conducted to obtain information from respondents about the Effect of Occupational Safety and Health on Performance Through Discipline Variables as Mediation in Energi Mega Persada Bentu-Korinci Baru Limited Employees. The population in this study were all Energi Mega Persada Bentu-Korinci Baru Limited Employees totaling 160 people. In this study, the Probability Sampling technique was used with sampling carried out using the census method where the entire population was sampled using the SEM technique. The results of this study indicate that Occupational Safety has a significant effect on work discipline. Occupational health has a significant effect on work discipline. Occupational safety has a significant effect on employee performance. This means that the company has provided work tools for Safety, Health & Environment where employees work where warning signs are always given so that employee performance can improve. Occupational health has a significant effect on employee performance. Work discipline has a significant effect on employee performance. This means that employees are very disciplined in working to comply with the rules that have been agreed upon together so that it improves employee performance. Occupational safety has a positive and significant effect on employee performance through work discipline. This means that with the increasing level of employee work discipline and supported by complete equipment in working, it will improve employee performance. Occupational health has a positive and significant effect on employee performance through work discipline. This means that the work discipline of employees always enters with working hours in accordance with company regulations and is supported by routine checks on employees so that it can improve employee performance.
The Effect of Financial Distress, Tax Planning, Deferred Tax Assets, Deferred Tax Liabilities and Deferred Tax Expenses on Earnings Management Ari Indah Elisabeth Tambunan; Enni Savitri; Al Azhar A
Indonesian Journal of Economics, Social, and Humanities Vol. 8 No. 3 (2026)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.8.3.249-266

Abstract

Earnings management is an approach that allows managers to increase or decrease stated earnings from actual earnings by utilizing the flexibility of accounting standards and procedures. This approach is intended to make the company's financial performance appear more favorable to stakeholders who are interested in the company's performance and condition. This results in the financial information no longer accurately reflecting the actual situation and affects the quality of financial statements. This study aims to determine the effect of financial distress, tax planning, deferred tax assets, deferred tax liabilities, and deferred tax expenses on earnings management. The study population consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2023, totaling 228 companies. The sample criteria used in this study are as follows: 1) Manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023, 2) manufacturing companies that earned profits or did not report losses in 2021-2023, and 3) manufacturing companies with adequate data on the variables required in the study, resulting in a sample of 42 companies. The sample collection method used purposive sampling. The analytical tool in this study was multiple linear regression. The results of this study indicate that the variables of financial distress, deferred tax assets, deferred tax liabilities, and deferred tax expenses affect earnings management, while the variable of tax planning does not affect earnings management.
The Effect of Effective Tax Rate, Investor Sentiment, and ESG on Earnings Management: An Empirical Study of Healthcare Companies Listed on the Indonesian Stock Exchange in 2021-2024 Putri Nabila Musfi; Sofik Handoyo; Gia Kardina Prima Amrania
Indonesian Journal of Economics, Social, and Humanities Vol. 8 No. 3 (2026)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.8.3.223-247

Abstract

Earnings management refers to opportunistic actions by management in preparing financial statements through the use of accounting discretion to potentially mislead stakeholders regarding reported earnings. This practice has become a critical issue, particularly in the post-pandemic healthcare sector, which faces pressures related to performance, reputation, and public trust. This study aims to analyze the effects of Effective Tax Rate (ETR), investor sentiment, and Environmental, Social, and Governance (ESG) on earnings management practices in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. The study population consists of 34 healthcare sector companies listed on the IDX; using purposive sampling, 26 companies were selected as the research sample, yielding a total of 104 observations. The study used a quantitative approach with secondary data obtained from annual reports, sustainability reports, and capital market databases. The dependent variable of earnings management was measured using the Modified Jones Model of discretionary accruals, while the independent variables included the effective tax rate, investor sentiment based on market turnover, and the ESG Disclosure Index based on GRI. Data analysis utilized panel data regression with tests of classical assumptions and selection of the best model via the Chow, Hausman, and Lagrange multiplier tests. The results indicate that the effective tax rate does not significantly affect earnings management; investor sentiment has a significant positive effect on earnings management, while ESG does not significantly affect earnings management. These findings suggest that capital market pressures and investor expectations drive management to adjust earnings to make the company’s performance appear stable, while ESG practices in the healthcare sector in Indonesia are still in the early stages of adoption and thus have not yet become an effective monitoring mechanism to limit opportunistic management behavior.

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