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Sarli Rahman
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INDONESIA
International Journal of Economics Development Research (IJEDR)
ISSN : 27157903     EISSN : 2715789X     DOI : -
Core Subject : Economy, Social,
IJEDR focuses on economics, innovation, and investment. Dedicated to enhancing economics development a country, regional and the world in general. IJEDR invites papers on Economics field (Economic growth, Monetary and fiscal policy effect, Innovation practices, Innovation impact, Corporate finance, Financial econometrics, Investment, Banking, International finance, stock exchange).
Articles 835 Documents
Impact of Technology-Based Accounting Systems, Budgeting, and Cost Control on Company Profitability: A Case Study of SMEs in Indonesia Annisa, Fadlia; Rafika, Mulya; Siregar, Muhammad Raja
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 3 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i3.7581

Abstract

This study aims to analyse the influence of technology-based accounting systems, budgeting, and cost control on the profitability of case study companies in SMEs in Indonesia. This study is a quantitative descriptive study. The population in this study were SMEs and the sampling used purposive sampling technique with certain criteria on SMEs located in the city of Rantauprapat, which amounted to 98 respondents. Data analysis was carried out using the SEM (Structural Equation Modelling) method with the help of the SmartPLS application. The results showed that 1) technology-based accounting systems have a significant effect on company profitability, 2) budgeting has a significant effect on company profitability, 3) while cost control does not show a significant effect on profitability.
Financial Performance and Stock Prices of Top-Asset Conventional Banks Listed on the IDX (2019–2023) Adyatma, Hardiyan; Nurhayati, Nurhayati; Purwanto, Dedik; Riswandi, Nairufar Rahmatika
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 3 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i3.7582

Abstract

This study aims to analyze the effects of Net Interest Margin (NIM), Return on Assets (ROA), and Return on Equity (ROE) on the stock prices of conventional banks with the largest assets listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. A total of 18 banks were purposively selected based on their market dominance and the availability of complete data. The research employed a quantitative approach using an explanatory method. A total of 90 annual observations were collected from financial statements published on the official IDX website. Data analysis was performed using SmartPLS software with the Partial Least Squares (PLS) method. The results show that ROA and ROE have a positive but statistically insignificant effect on stock prices—an interesting finding given the traditional importance of these ratios in evaluating financial performance. In contrast, NIM has a positive and statistically significant effect on stock prices, indicating that investors place greater emphasis on how efficiently banks generate net interest income. Together, the three variables account for approximately 41% of the variation in stock prices. These findings provide practical insights for investors and bank managers, highlighting the need to prioritize operational efficiency, which appears to have a greater influence on market perception than conventional profitability measures during the observed period.
The Effect of Infrastructure and Economic Growth on Poverty Reduction in Indonesia Simanjuntak, Rio Saputra; Solihin, Achmad
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 3 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i3.7583

Abstract

This study examines the impact of infrastructure development and economic growth on poverty reduction in Indonesia from 2014 to 2023. Utilizing panel data from 34 provinces, the analysis employs static regression 3  models CEM, FEM, and REM to evaluate the significance of education, health, telecommunications, electricity, road infrastructure, and regional GDP growth on poverty rates. The Hausman and Chow tests identified FEM as the optimal model, revealing that education infrastructure (school-to-population ratio), telecommunications (mobile phone ratio), roads (length of paved roads), and GDP growth significantly reduce poverty. Conversely, health facilities and electricity access showed no statistically meaningful effect. These findings underscore the necessity of prioritizing equitable education, digital connectivity, and inclusive economic policies to enhance poverty alleviation efforts. The study recommends targeted infrastructure investments in underserved regions, integration of digital literacy programs, and synergistic policies linking economic growth with social protection systems to ensure sustainable poverty reduction. This research contributes novel insights by integrating a comprehensive analysis of six infrastructure and economic variables across diverse provinces, highlighting stark regional disparities in development outcomes and proposing a synergistic policy framework that links digital infrastructure expansion with literacy programs to address accessibility gaps.
Workforce Economics in Hospitality: Analyzing the Determinants of Employee Performance at Sumberkima Hill Hotel Adnyaswari, Ni Putu; Irwansyah, Rudi; Trianasari, Trianasari
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 3 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i3.7590

Abstract

Employee performance plays a vital role in shaping a hotel's reputation and ensuring high-quality guest experiences, especially in a competitive tourism landscape like Bali. Preliminary observations at several hotels in West Bali, including Sumberkima Hill Hotel, revealed performance-related challenges among staff. This study aims to analyze the economic and organizational determinants that influence employee performance, focusing on five key variables: ability, motivation, work environment, leadership, and organizational culture. Adopting a causal quantitative research design, data were collected from 120 respondents using questionnaires based on a 5-point Likert scale. The data were analyzed using multiple linear regression along with F-tests, t-tests, and the coefficient of determination (R²), processed via SPSS. Results indicate that all five variables have a positive and significant effect on employee performance at Sumberkima Hill Hotel. These findings highlight the importance of investing in workforce development as an economic strategy for enhancing service quality in the hospitality sector. As competition intensifies in the post-pandemic era, understanding the economic dynamics of employee performance becomes essential for hotel sustainability and growth.
Digital Innovation for Economic Growth: An Evaluation of the PAN-G Denbukit Program in Increasing Regional Original Revenue in Buleleng Kurniawan, Putu Dede; Suwena, Kadek Rai; Irwansyah, M. Rudi
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 3 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i3.7598

Abstract

Local Original Income is the income obtained by a region from sources within its own territory which is collected based on regional regulations in accordance with applicable laws and regulations. The purpose of this study is to measure the extent to which the Pan-G Denbukit application can achieve its goals in increasing efficiency and ease of access to regional tax services. The evaluation is also intended to identify the positive impacts given to the community and efforts to improve weaknesses in the implementation of this application. This research method uses an evaluative approach, while data collection is carried out using an instrument in the form of a questionnaire with a semantic differential scale model. The results of this study indicate that the Pan-G Denbukit application is very effective in increasing the efficiency of managing Local Original Income, and is worthy of continued use and further development in order to improve the quality of regional financial management as a whole.
Optimizing Human Capital: The Impact of Work-Life Balance on Organizational Outcomes Mediated by Commitment and Citizenship Behavior in Giriwoyo's Education Sector Mardianti, Diah; Suprapti, Anastasia Riani
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 3 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

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

Abstract

This study aims to analyze the effect of work-life balance (WLB) on organizational performance, with organizational commitment and Organizational Citizenship Behavior (OCB) as mediating variables in educators in Giriwoyo District, Wonogiri. This study uses a quantitative approach with data collected through an online questionnaire distributed to 150 respondents who are educators in Giriwoyo District. The results showed that work-life balance (WLB) has a positive and significant effect on organizational performance, both directly and through the mediation of organizational commitment and Organizational Citizenship Behavior (OCB). The findings provide valuable insights for school management and policy makers to improve educators' work-life balance, which in turn can improve overall organizational performance.
The Role of Financial Performance in Mediating the Economic Effects of Diversification on Sustainability Outcomes Sardju, Fitriani; Sinen, Kasim; Fajriyanti, Nurul; Aksan, Ismul
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 4 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i4.7640

Abstract

This study aims to examine and analyze the effect of diversification on sustainability performance, with financial performance acting as a mediating variable. The research was conducted on Islamic Commercial Banks (BUS) in Indonesia that were registered with the Financial Services Authority (OJK) during the period 2020–2022. The sampling method employed was purposive sampling. This study is motivated by previous research on the performance of Islamic banks in Indonesia, which has predominantly focused on financial or business outcomes. In response, several international scholars in Islamic banking have proposed a more comprehensive approach to measuring performance through the Islamicity Performance Index. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the assistance of WarpPLS 7.0 software. The findings reveal that diversification has a direct effect on sustainability performance and also exerts an indirect effect through financial performance as a mediating variable. Sustainability performance represents a crucial first step toward proactive innovation for Islamic banks, enabling them to enhance their competitiveness in an increasingly dynamic banking sector. Diversification serves as a strategic effort to improve the sustainability performance of Islamic banks in Indonesia. The main limitation of this study is the relatively short observation period and the narrow focus on Islamic banks, which still represent a small segment of the financial industry. Future research is recommended to expand the sample to include other Sharia-based companies across various sectors.
Impact of Environmental, Social, Governance (ESG) Disclosure on Company Performance Tang, Sukiantono; Serly; Sheila Septiany; Budi Harsono; Windy Ardianti
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 4 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i4.7668

Abstract

This study aims to analyze the impact of Environmental, Social, and Governance (ESG) disclosure on firm performance. Using secondary data from companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period, this study employs panel regression analysis with EViews software. The results indicate that ESG significantly influences firm performance with a negative relationship, suggesting that increased ESG disclosure has not yet provided a direct positive impact on financial performance. The implication of this study is that companies need to balance ESG commitments with sustainable business strategies to achieve long-term benefits.
E-Commerce Application Adoption: Impact of Service Features, Speed of Access, and Customer Complaint Services Santya, Maria Lenny; Anggoro, Muhammad Agung; Carolyn, Carolyn; Angeline, Angeline
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 4 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

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

Abstract

E-commerce refers to buying and selling transactions conducted through electronic media, particularly the internet. Today, e-commerce is increasingly associated with digital technologies and online-based applications. The rapid development in this industry has intensified competition, resulting in some e-commerce platforms achieving top rankings in terms of user adoption, while others have experienced a decline in popularity, such as Blibli.com and Bukalapak. Based on preliminary observations, the decline in consumer decisions to use these e-commerce platforms is suspected to be due to a lack of understanding of service features, issues related to access speed, and the absence of complaint handling services within the applications. This study focuses on the population of all e-commerce users in Medan City, whose exact number is unknown. Therefore, the Lemeshow method was applied to determine the appropriate sample size under conditions of unknown population size, resulting in a total of 96 respondents. The sampling technique used was accidental sampling, in which respondents were randomly selected to participate in the study. The results of the research show that service features significantly influence users’ decisions to use e-commerce applications. In addition, access speed also plays a role in shaping consumer decisions to adopt these platforms. Furthermore, the presence of complaint handling services has a notable impact on usage decisions. Simultaneously, service features, access speed, and complaint handling services collectively affect consumers' decisions in utilizing e-commerce applications.
The Economics of Precision: Comparing Attribute and Activity-Based Costing for Strategic Gain Kurniawan, Bayu; Suryantara, Adhitya Bayu
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 3 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i3.7702

Abstract

This study aims to compare the effectiveness of Attribute Based Costing (ABC II) and Activity-Based Costing (ABC) methods in increasing the competitive advantage of Coffee Shop. A qualitative case study was conducted on three featured menus (Marine Ford, Alabasta, and So So Beer) at a Coffee Shop in Mataram. Data were collected through interviews, observations, and analysis of financial documents. The ABC method allocates costs based on production activities, including raw material, labor, and overhead costs, while ABC II focuses on product attributes to calculate raw material costs. The results show that ABC produces more accurate cost information with an average profit margin of IDR6,238.61 per product, while ABC II reduces raw material costs by 13-15%, resulting in an average profit margin of IDR15,348.94. However, ABC II does not take into account labor and overhead costs, making it less comprehensive. The combination of the two methods can improve the efficiency of raw material costs (ABC II) without neglecting the accuracy of comprehensive costs (ABC). This study concludes that ABC is more suitable for competitive pricing strategies, while the integration of ABC II within the ABC framework has the potential to optimize cost management. The implication of the study recommends the hybrid use of both methods to increase the profitability of coffee shops in a competitive market.

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