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International Journal of Economics Development Research (IJEDR)
Published by Yayasan Pendidikan Riset dan Pengembangan Intelektual
ISSN : 27157903     EISSN : 2715789X     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
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).
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 929 Documents
 88   89   90   91   92 
The Moderating Role of Board Characteristics in the Relationship Between Firm Factors and ESG Performance in Indonesia Juan Kurnia; Iwan Kusmayadi
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (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.v6i6.9553

Abstract

This study aims to analyze the influence of firm-specific characteristics namely firm size, firm age, profitability (ROA), and leverage (DAR)on Environmental, Social, and Governance (ESG) performance, with the Board Size of Commissioners (BSC) and Board Independence of Commissioners (BIC) as moderating variables. The research employs a quantitative causal approach using secondary data from 78 non-financial companies listed on the Indonesia Stock Exchange during 2019–2023, generating 390 firm-year observations. Data were analyzed using multiple linear regression with the Moderated Regression Analysis (MRA) method through SPSS 26. The results indicate that firm age positively and significantly affects ESG performance, while profitability (ROA) has a significant negative influence. Firm size and leverage show no significant effects. Furthermore, BSC strengthens the relationship between firm size and profitability with ESG, whereas BIC enhances the link between profitability and ESG performance. These findings highlight the critical role of corporate governance mechanisms in aligning financial objectives with sustainability goals, providing valuable insights for companies and policymakers to improve ESG governance practices in Indonesia.
The Role of Human Capital Development in Enhancing Employee Performance: An Economic Perspective on Training, Remuneration, and Teamwork Agha De Aghna Setya Budi; Imronudin Imronudin
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (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.v6i6.9558

Abstract

This research investigates how training, compensation, and teamwork impact employee performance at PT Dan Liris. Adopting a quantitative method within a positivist framework, the study surveyed permanent employees with at least six months of tenure across various departments, including production, quality control, maintenance, human resources, and administration. Data were gathered using a structured questionnaire based on a five-point Likert scale and analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM). Findings reveal that training, compensation, and teamwork all exert a significant positive effect on employee performance. Well-designed training programs enhance employees’ skills, knowledge, and adaptability, while equitable and competitive compensation boosts motivation and productivity. Additionally, effective teamwork underpinned by strong communication and collaboration promotes efficiency and collective accountability in meeting organizational objectives. The results indicate that the proposed model explains 64.8% of the variance in employee performance, demonstrating robust predictive capability. The study recommends that PT Dan Liris consistently improve training programs, uphold fair compensation practices, and foster a collaborative teamwork culture to optimize overall employee performance.
Analysis of the Influence of Liquidity, Profitability, Solvency, and Company Size on Company Value Rena Ardhaneswari; Imronudin Imronudin
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (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.v6i6.9563

Abstract

This study investigates the influence of liquidity, profitability, solvency, and firm size on firm value among consumer non-cyclical companies listed on the Indonesia Stock Exchange in 2024. Employing a quantitative causal-associative research design and purposive sampling, the analysis focuses on firms with complete financial disclosures and publicly available market data. The study utilizes secondary data obtained from company financial reports and the Indonesia Stock Exchange database. Liquidity is measured by the Current Ratio (CR), profitability by Return on Assets (ROA) and Return on Equity (ROE), solvency by the Debt to Equity Ratio (DER), firm size by the natural logarithm of total assets, and firm value by Tobin’s Q. Descriptive statistics, diagnostic tests, and multiple linear regression analyses were conducted. The findings indicate that liquidity has a significant negative effect on firm value, while profitability has a significant positive effect. Solvency demonstrates a negative but statistically insignificant effect, and firm size exhibits a significant negative relationship with firm value. Collectively, these four variables explain a significant but limited proportion of the variance in firm value, suggesting that additional internal and external factors may also influence corporate performance.
Global Macroeconomic Drivers of Gold Prices: The Impact of Inflation, USD Exchange Rate, and Crude Oil Prices Herman Herman; Antony Wijaya; Afriza Amir; Nur Ahmadi Bi Rahmani
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (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 examine the influence of the inflation rate, the US dollar exchange rate, and global oil prices on world gold prices. Using a quantitative approach with secondary time-series data, the analysis was carried out through multiple linear regression to identify both partial and simultaneous effects of the selected macroeconomic variables. The findings indicate that the inflation rate does not have a significant impact on gold prices. In contrast, the US dollar exchange rate shows a positive and significant relationship with gold prices, suggesting that fluctuations in the value of the dollar play an important role in shaping global gold market movements. Meanwhile, global oil prices are found to have no significant partial effect on gold prices. Furthermore, when examined simultaneously, the three macroeconomic variables do not exhibit a collective influence on world gold prices. These results highlight the dominant role of currency dynamics compared to inflationary conditions and oil price fluctuations in determining gold price behavior during the observed period.
Challenges and Prevention Strategies for Internal Audits in AI and Blockchain-Based Accounting Information Systems Wise Lande; Allfina Mudasir; Fiona Octaviani; Amirudin Amirudin
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (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.v6i6.9620

Abstract

This study aims to identify the main challenges and prevention strategies in the implementation of Artificial Intelligence (AI) and blockchain-based internal audits. The study used the Systematic Literature Review (SLR) method on 23 Scopus-indexed international articles published between 2015 and 2025. The analysis process was carried out through the stages of identification, selection, and synthesis of literature to obtain thematic patterns related to the challenges and strategies of implementing AI and blockchain-based internal audits. The results of the study indicate that the main challenges faced in the implementation of digital audits include data security and privacy risks, limitations in auditor competence regarding new technologies, regulatory and ethical gaps, and organisational resistance to change. The recommended strategies include improving the digital competence of auditors through continuous training, developing AI-based audit regulations and standards, implementing multi-layered security systems, and gradually integrating technology. This research provides new insights into mapping the relationship between human resource readiness, digital infrastructure, and organisational governance on the successful implementation of AI and blockchain in internal auditing. These findings confirm that the success of digital audit transformation depends not only on technological sophistication but also on organisational adaptation and the systematic development of auditor capacity.
Auditor Performance from the Perspective of Independence and Professional Ethics: Factors Affecting the Decline in Audit Quality Serilia Tangalayuk; Aunneke Julisda Paembonan; Nurhikmah Dewi Anugrah; Amiruddin Amiruddin
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (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.v6i6.9621

Abstract

This study aims to analyse auditor performance from the perspective of independence and professional ethics as determining factors in preventing reduced audit quality practices (RAQP). This study focuses on understanding how these two dimensions interact to influence professional behaviour and audit credibility. This study uses a Systematic Literature Review (SLR) approach with the Watase Uake method to identify and synthesise previous studies relevant to auditor performance, independence, ethics, and audit quality decline. Data were collected from Scopus-indexed journals (Q1–Q4) and other international sources between 2020 and 2025, resulting in 33 relevant articles selected through a structured screening process and thematic analysis. Findings indicate that auditor independence significantly influences performance quality by maintaining professional scepticism and objectivity, while professional ethics reinforce moral responsibility and integrity in decision-making. The main threats to audit quality stem from client pressure, time constraints, and role conflicts that trigger dysfunctional behaviours such as reducing audit quality practices (RAQP). Conversely, a strong ethical culture and effective organisational governance can minimise these risks. This study provides insights for audit firms, regulators, and educational institutions to strengthen ethical culture, develop resilience training, and implement strict independence policies to improve audit quality and public trust in the accounting profession. This research offers a comprehensive synthesis linking independence and professional ethics as two determinants of auditor performance and audit quality—areas that have often been explored separately in previous studies.
Critical and Reflective Analysis of the Evolution of the Audit Process in the Digital Age Andi Nurul Azizah; Detri Heri Gumita; Zuhalwah Yuliah Ilham; Amiruddin Amiruddin
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (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.v6i6.9630

Abstract

Analysing the evolution of the audit process in the digital era, evaluating the implications of technology on methodology, quality, auditor competence, ethics, and the effectiveness of internal controls, with a focus on opportunities and challenges in developing countries. A Systematic Literature Review (SLR) of 29 articles (2015-2025) from Scopus, ScienceDirect, Publish and Pearish, and Google Scholar using thematic analysis to identify patterns, contradictions, and trends. Technologies such as AI, Big Data, Blockchain, RPA, and Continuous Auditing are transforming auditing into an automated, real-time, and predictive model, increasing efficiency and reducing costs. Risks include algorithmic bias, lagging regulations, and the need to transform the role of auditors into strategic advisors with digital competencies. Recommendations include strengthening auditor competencies through digital education, regulatory adaptation, and RPA implementation in developing countries to maintain audit relevance, improve governance, and stakeholder confidence in financial reporting. A multidimensional critical-reflective approach that integrates technology, profession, control, and ethics with a unique focus on the context of developing countries.
Service Quality and Healthcare Costs as Predictors of Patient Satisfaction in Indonesia’s National Health Insurance Hana Dwi Jayanti; Gede Sri Darma
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (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.v6i6.9632

Abstract

This study aims to investigate and analyze the influence of administrative services, medical services, and costs on the loyalty of JKN participants, with satisfaction acting as a mediating variable. A quantitative research design was employed to examine these relationships. The empirical findings reveal that satisfaction exerts a significant positive effect on loyalty. Moreover, medical service quality and cost perception demonstrate a significant impact on satisfaction, highlighting their critical role in enhancing customer experience. However, the direct effects of medical services and costs on loyalty were found to be statistically insignificant, suggesting that loyalty is predominantly mediated through satisfaction. In contrast, administrative services exhibited no significant influence on either satisfaction or loyalty, indicating their limited contribution to fostering long-term customer relationships. Overall, these results underscore the strategic importance of improving medical service quality and ensuring a transparent cost structure to enhance satisfaction, which ultimately strengthens participant loyalty within the JKN program.
The Role of Education and Health Budget Functions in Achieving SDG 1 at the Regional Government Level in Indonesia Jessy Christina Dewi Kadimun; Rahma Masdar; Andi Chairil Furqan; Masruddin Masruddin; Muhammad Ichsan
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (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.v6i6.9637

Abstract

This study aims to analyze the effect of education and health budget allocations on the achievement of SDG 1 (No Poverty) in local governments in Indonesia. This study uses a positivist paradigm with multiple linear regression method. The research population includes 542 provincial/district/city local governments during the period 2018–2021, resulting in a total of 2,168 observation units. Using purposive sampling, a sample of 2,132 observation units was obtained. The findings show that the education and health budgets play a role in efforts to achieve SDG 1. In addition, control variables, such as the age of the government, have no effect on SDG 1. This study encourages local governments to increase and ensure that education and health budgets are allocated evenly and effectively to support the achievement of SDG 1. This study has a number of limitations, including the use of data limited to a four-year period and an analysis focus that only covers one of the 17 global SDG goals, namely Sustainable Development Goal 1 (No Poverty). This study highlights the crucial role of local government function budgets in supporting the achievement of SDG 1.
The Impact of Digitalisation and Information Technology on the Audit Process and Auditor Decision-Making Sri Nurul Izzah; Nur Huzaemah; Amiruddin Amiruddin
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (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.v6i6.9649

Abstract

Developments in digitalisation and information technology have changed the perspective on the auditing profession, shifting from traditional manual practices to integrated technology in auditing. The purpose of this study is to analyse in depth how technologies such as Artificial Intelligence (AI), Big Data Analysis, Blockchain, Robotic Process Automation (RPA), and Enterprise Resource Planning (ERP) influence audit procedures and decision-making by auditors. Using a descriptive and exploratory literature review approach, this study combines the latest empirical and conceptual findings for the period 2021 to 2025. The results show that digitalisation improves efficiency, accuracy, and transparency in auditing through process automation and large-scale data analysis. The use of AI and RPA allows auditors to focus more on strategic analysis and risk assessment, while blockchain improves the reliability of audit evidence by recording immutable transactions. However, this transformation also brings challenges such as a lack of digital competence among auditors, the risk of dependence on automated systems, and ethical and cybersecurity issues. Therefore, success in digital auditing depends not only on the use of technology, but also on good digital literacy, ready infrastructure, and effective ethical governance. This study contributes theoretically to the understanding of the relationship between digitisation and auditor decision-making, and points the way for future research on the impact of technology on auditor independence and professionalism in the digital age.

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