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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
Digital Transformation for Carbon Emission Management as a Strategic Driver for Scope 3 Emission Accountability in the Energy Sector Fitriastuti, Fransisca; Sunitiyoso, Yos
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.v6i3.7865

Abstract

According to the acceleration of Indonesia’s energy transition and carbon pricing policies, the role of digital transformation in managing carbon emissions is important, especially in addressing Scope 3 emissions, which are still the most complex and indirect (World Bank, 2024). This study explores how the Greenomina platform is implemented by PT Pertamina (Persero) acts as a digitally enabled mechanism for Scope 3 emissions tracking, management, and stakeholder accountability. By applying two frameworks, which are the Digital Transformation Canvas (DTC) and Triple Layer Business Model Canvas (TLBMC), this study identifies critical drivers of ESG integration, employee engagement, and carbon data transparency in PT Pertamina (Persero)’s internal systems (Elia et al., 2024). The findings highlight the transformative potential of corporate innovation in driving to decarbonization strategies while also highlighting persistent barriers such as limited technological infrastructure and digital literacy gaps among internal employee. This study contributes to the growing literature on strategic digitalization for environmental sustainability, offering practical insights for other companies in carbon-intensive sectors, and the pioneer of accountability in carbon emission management. This study aims to become an acceleration of the carbon footprint management for employees, especially in Energy Sector and projected to be implemented by State-Owned Enterprises or Badan Usaha Milik Negara (BUMN) ecosystems in Indonesia.
Systematic Literature Review (SLR): Analysis of Financial Economic Reporting Fraud Detection Models Based on Hybrid Machine Learning and Psychological Factors Martiza, Berlika Sharla; Yusrianti, Hasni; Wahyudi, Tertiarto
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.v6i3.7867

Abstract

Financial reporting fraud is a major challenge that threatens the integrity of financial markets. Hybrid Machine Learning (HML) offers great potential in detecting increasingly complex fraud, but its integration with psychological analysis is still limited. This study uses the Systematic Literature Review (SLR) approach with the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) method to identify trends, challenges, and opportunities in the application of HML for detecting financial reporting fraud. Data were collected from various leading academic databases, such as ScienceDirect, Web of Science, IEEE Xplore, SINTA, SCOPUS, and ProQuest, with relevant keywords. The selection process was carried out through the stages of identification, screening, eligibility evaluation, and inclusion, resulting in 27 main articles published between 2017-2025 from various countries. This study found that financial reporting fraud detection has developed significantly with the integration of HML and psychological factor analysis. Most studies focus on quantitative approaches based on Machine Learning (ML), Deep Learning (DL), and Big Data Analytics , with the main variables being financial ratios, corporate governance, and psychological factors. However, a multidisciplinary approach that combines AI techniques, forensic auditing, and psychological insights is still needed. These findings contribute to identifying research gaps and directions for the development of more comprehensive fraud detection models.
Corporate Governance and Tax Avoidance: A Systematic Review of Economic Implications and Influencing Factors Putri, Ayu Fitria; Fuadah, Luk Luk; Kartasari, Shelly Febriani
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.v6i3.7871

Abstract

This study aims to present a systematic literature review (SLR) on the relationship between corporate governance and tax avoidance practices. Using a systematic approach, this research analyzed 45 peer-reviewed articles published between 2016 and 2024. The review focused on three primary aspects: (1) the research methodologies employed in previous studies; (2) the indicators or proxies used to measure both corporate governance and tax avoidance; and (3) the differences in findings between developed and developing countries. The findings reveal that corporate governance plays a significant role in moderating tax avoidance behavior; however, the effectiveness of governance mechanisms varies depending on institutional quality, regulatory enforcement, and ownership structures. Quantitative approaches dominate the methodological landscape, while qualitative and mixed-methods studies are emerging to explore ethical and contextual dimensions. Common governance proxies include board independence, audit committee effectiveness, and institutional ownership, while tax avoidance is primarily measured using ETR, CETR, and BTD. Studies conducted in developed countries consistently report that strong governance reduces tax avoidance, whereas in developing countries, governance effectiveness is often constrained by weak enforcement and limited market pressures. These findings provide important insights for scholars, regulators, and policymakers in strengthening adaptive governance frameworks in response to global tax challenges.
Optimizing Coal Transportation Modes in Jambi Province: Strategic Decision-Making Using Integrated FAHP-Fuzzy TOPSIS Firmansyah, Choiril; Sunitiyoso, Yos
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.v6i4.7889

Abstract

The process of this research is to integrate the Fuzzy Analytic Hierarchy Process (FAHP) method and the Fuzzy Technique for Order Preference by Similarity to Ideal Solution (Fuzzy TOPSIS) by creating a strategic decision-making framework to optimize coal transportation modes in Jambi Province, Indonesia. An analysis of the inefficiency of coal transportation in Jambi was conducted due to the failure to achieve production targets, which were only 44-50% of the target set for 2022 and 2023.A thorough analysis has been conducted to determine both the criteria and sub-criteria for evaluating alternative coal transportation modes, starting from trucks using dedicated coal routes, combinations of trucks with dedicated coal trains, combinations of trucks with barges, and combinations of trucks with conveyors and barges. Underpinned by strong methodology controlling evaluation discrepancies and guaranteeing study validity, the approach included expert opinions from 25 stakeholders spanning government, industry, academia, and community sectors. Results reveal that at 38.5%, transportation costs are the most significant element; environmental impact follows at 27.3%; safety concerns at 19.8%; and time efficiency at 14.4%. Based on the analysis results, both through criteria weighing and testing against alternatives, it was found that the best mode of transportation is trucks using the special coal road. And it is recommended to consider the level of operational efficiency, reduction of environmental impact, and increasing regional competitiveness compared to other regions by selecting the most effective and strategic mode of transportation.
Building Institutional Competitiveness through Training, Career Development and Motivation Widana, I Gede; Heryanda, Komang Krisna; Telagawathi, Ni Luh Wayan Sayang
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.v6i3.7890

Abstract

This study aims to analyze the influence of training, career development, and work motivation on the performance of administrative staff at Ganesha University of Education. The research employs a quantitative method with an associative approach. Data were collected through questionnaires distributed to 121 administrative employees selected using a saturated sampling technique. The data were analyzed using multiple linear regression with SPSS. The results show that training, career development, and work motivation have a significant positive effect on employee performance. These findings emphasize the importance of human capital investment in improving institutional performance. The study recommends that university management enhance the effectiveness of training programs, clarify career development paths, and implement more effective reward systems to foster employee motivation and improve performance outcomes.
The Effect of Credit Risk on the Financial Stability of Rural Credit Banks in West Java: The Mediating Role of Profitability Rahadian, Zaidan; Suherman, Ujang; Pranata, Rengga Madya
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.v6i3.7900

Abstract

This study aims to analyze the impact of credit risk on the financial stability of People's Credit Banks (BPR) in West Java from 2019 to 2023, considering the mediating role of profitability. Employing a quantitative methodology with descriptive and verificative approaches, the research utilizes secondary data from annual financial reports of BPRs obtained from the Financial Services Authority (OJK). The sample comprises 94 BPRs, with data analysis conducted using panel data regression and the Sobel test. Descriptive analysis reveals significant variations in credit risk levels, profitability, and financial stability across BPRs. Regression results indicate that credit risk exerts a negative but statistically insignificant effect on financial stability, while profitability demonstrates a positive and significant influence. Mediation analysis via the Sobel test confirms that profitability does not mediate the relationship between credit risk and financial stability. Simultaneously, both variables collectively contribute to financial stability, though external factors outside the model also play a role in shaping outcomes. The study concludes that enhanced credit risk management and improved profitability can bolster the financial stability of BPRs. Recommendations include strengthening credit risk governance, optimizing operational efficiency, and ensuring adequate capital buffers to maintain financial resilience amid economic challenges.
East Kalimantan Gas System Hydrocarbon Accounting Robustness with Analytic Hierarchy Process (AHP) Tanzil, Nessa; Prawiraatmadja, Widhyawan; Dalimunthe, Gallang Perdhana
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.v6i3.7904

Abstract

The study evaluates the robustness of a gas settlement method using the Analytical Hierarchy Process (AHP) to systematically prioritize multiple variables in complex multi-seller, multi-product, and multi-buyer conditions, affected by technical, contractual, and regulatory factors. Expert interviews identified critical variables such as inlet volume, Gross Heating Value (GHV), and operational dynamics across upstream, midstream, and downstream process. AHP calculations and Consistency Ratios validated expert judgments, deriving priority weights for each criterion and subcriterion. Testing scenarios revealed gaps in the lowest scoring scenario, leading to a proposed business solution for dynamic monitoring and integration of system disruptions into the settlement model. The study concludes that AHP-based methodologies provide a structured, transparent decision-making framework suited for complex, multi-stakeholder environments in the East Kalimantan System, advocating for continuous improvement and monitoring to maintain alignment with operational conditions.
Spatial Land Suitability for Paddy Cultivation: Empirical Analysis of Its Impact on Export Volume and Exchange Rates Behavior in Indonesia Safrina, Nikma Fista; Rahadi, Raden Aswin
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.v6i4.7908

Abstract

This study explores the linkages between geographical land suitability for rice cultivation and fluctuations in the Rupiah to US Dollar (IDR/USD) exchange rate in Indonesia's macroeconomic context. Combining qualitative and quantitative approaches, the study involved stakeholder interviews and regression analysis of national economic time series data from 1994 to 2024. Spatial analysis using the Multi-Criteria Decision Analysis (MCDA) approach was used to assess land suitability, considering legal restrictions on conversion of paddy fields and conservation forests. Results show that land suitability-based rice production has a statistically significant effect on exchange rate at the 10% level (p = 0.0883), with a positive coefficient of 0.0499, indicating that increased production is associated with Rupiah depreciation. In contrast, GRDP shows a significant negative effect on the exchange rate (p < 0.05), indicating its contribution to currency appreciation. Mediation analysis revealed that although rice production significantly increased export volume (p = 0.0053), the relationship between export and exchange rate did not prove significant (p = 0.3962). This suggests that increased production does not automatically strengthen the exchange rate without effective integration into the trading system. The qualitative interviews highlighted the importance of adaptive strategies by stakeholders in food security management. The findings emphasize the need for synchronization between agricultural expansion policies and macroeconomic strategies to sustainably achieve exchange rate stability and national food security.
Linking Digital Retail Strategies to Economic Performance: The Effect of Omnichannel Strategy, E-Service Quality, and Customer Experience on Customer Retention at Sociolla Skincare Fertansyah, Ammalya Ananda; Waluyo, Minto
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.v6i3.7941

Abstract

This research endeavors to investigate the influence of an omnichannel strategy, customer experience, and e-service quality on customer satisfaction and repurchase intention within the framework of Sociolla e-commerce. The background of this study is driven by the increasing competition in beauty e-commerce and the need for companies to build a consistent consumer experience across channels. Data were gathered through a survey administered to 100 respondents who actively utilized Sociolla within the past six months. The analytical methodology uses the AMOS framework, utilizing Structural Equation Modeling (SEM). The results of the study reveal that the omnichannel strategy, customer experience, and e-service quality have a substantial impact on customer satisfaction. However, it is important to note that these factors do not significantly affect repurchase intention. Additionally, customer satisfaction itself exhibits a notable influence on repurchase behavior. The implications of this study show the importance of seamless multi-channel integration and digital service quality in creating a satisfying experience and driving customer loyalty.
Identification of Economic Structure Transformation of Banyuwangi Regency: A Study of Economic Sectors Using Location Quotient, Shift Share, and Klassen Typology Methods Himmah, Faiqotul; Priana, Wiwin
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.v6i3.7942

Abstract

This research aims to identify the transformation of the economic structure in Banyuwangi Regency during the period 2019-2023 by analysing the contribution of various economic sectors using Location Quotient (LQ), Shift Share, and Klassen Typology methods. The study adopts a descriptive quantitative approach, utilising secondary data obtained from the Central Bureau of Statistics (BPS), including the Gross Regional Domestic Product (GRDP) at constant prices. The LQ analysis reveals a gradual decline in the number of basic sectors, from five in 2019 to four in 2023, with the transport and warehousing sector losing its basic status due to reduced comparative advantage. The Shift Share analysis indicates a significant increase in the number of sectors with positive differential shift values, reflecting an expansion in regional competitiveness and the spread of economic growth to previously lagging sectors. Furthermore, the Klassen Typology analysis shows a shift in Banyuwangi's classification from Quadrant IV (relatively underdeveloped region) to Quadrant III (advanced but depressed region), suggesting a meaningful phase of catch-up growth. These findings demonstrate an ongoing structural transformation from primary to more diverse secondary and tertiary sectors, aligning with regional development theories that emphasise productivity enhancement and sectoral diversification. The study concludes that while Banyuwangi is on a promising trajectory towards a more balanced and resilient regional economy, sustained strategic efforts are needed to improve per capita income and further strengthen inter-sectoral linkages for long-term equitable development.

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