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Contact Name
Ansari Saleh Ahmar
Contact Email
qems@ahmar.id
Phone
+6281258594207
Journal Mail Official
qems@ahmar.id
Editorial Address
Jalan Karaeng Bontomarannu No. 57 Kecamatan Galesong, Kabupaten Takalar Provinsi Sulawesi Selatan, Indonesia
Location
Unknown,
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INDONESIA
Quantitative Economics and Management Studies
ISSN : -     EISSN : 27226247     DOI : https://doi.org/10.35877/qems
Journal of Quantitative Economics and Management Studies (QEMS) is an international peer-reviewed open-access journal dedicated to interchange for the results of high-quality research in all aspects of economics, management, business, finance, marketing, accounting. The journal publishes state-of-art papers in fundamental theory, experiments, and simulation, as well as applications, with a systematic proposed method, sufficient review on previous works, expanded discussion, and concise conclusion. As our commitment to the advancement of science and technology, the QEMS follows the open access policy that allows the published articles freely available online without any subscription.
Articles 15 Documents
Search results for , issue "Vol. 6 No. 4 (2025)" : 15 Documents clear
Risk Management in Reducing Audit Findings: Evidence from Indonesia Local Government Weyha, Tifani Keren Hapuk; Furqan, Andi Chairil; Betty; Anshori, Ma'amun
Quantitative Economics and Management Studies Vol. 6 No. 4 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems4076

Abstract

Risk management has become an integral element of entity governance, particularly in the public sector, which continues to face intense scrutiny in an effort to minimize audit findings. This study aims to analyze the impact of risk management implementation on audit findings in Indonesian local governments. Through a quantitative approach and linear regression analysis in STATA-17 programming, data was obtained from local governments in 2021, with a total of 542 observations processed. The results revealed that the implementation of risk management contributed to reducing audit findings, especially those related to non-compliance with satutory regulations, including findings that resulted in local financial losses, potential financial losses, revenue shortfalls, and administrative irregularities. This study provides new insights into the important role of risk management in strengthening governance, improving accountability, and optimizing financial management in local governments. Therefore, this study underscores the importance of integrating risk management into every financial management process within local governments to minimize regulatory non-compliance and to achieve effective, efficient, and accountable financial management.
Financial Literacy’s Moderating Role in Savings and MSME Sustainability: Evidence from Central Java, Indonesia Efriyani sumastuti; C. Tri Widiastuti; Rizka Ariyanti; Ali Imron
Quantitative Economics and Management Studies Vol. 6 No. 4 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems4107

Abstract

The objective of This investigation is to investigate the influence of financial inclusion and financial literacy on the sustainability of businesses, with business savings serving as a mediating factor and financial literacy acting as a moderator. The study involved 150 culinary MSMEs in Central Java and utilized a quantitative method with the SmartPLS 3.0 analytical tool. The findings suggest that financial literacy and financial inclusion significant direct influences on business sustainability. Additionally, Financial literacy significantly influences business savings, highlighting its important role in shaping the financial behaviors of MSMEs. On the other hand, business savings do not show a statistically significant direct impact on business sustainability, and their mediating role receives only partial support. The moderating effect of financial literacy on the connection between business savings and business sustainability is significant but in a negative direction. These results suggest that while financial literacy is generally advantageous, it can change the role of savings if not integrated with effective financial planning. This research provides a theoretical contribution to the comprehension of financial behavior models in MSMEs and supports the achievement of SDG 8 (Decent Work and Economic Growth) and SDG 9 (Industry, Innovation, and Infrastructure) through inclusive financial empowerment.
Talent Development Strategies to Enhance Entrepreneurial Orientation among Creative Digital Industry Actors in the Megamas Area of Manado Kaligis, Jenny Nancy; Rawis, Joulanda Altje Meiske; Tumbelaka, Steven Set Xaverius; Karundeng, Frandy Efraim Fritz
Quantitative Economics and Management Studies Vol. 6 No. 4 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems4108

Abstract

This study investigates the impact of talent development strategies on entrepreneurial orientation among actors in the digital creative industry in the Megamas area of Manado, Indonesia. Utilizing a quantitative associative approach, the research analyzes how structured talent initiatives influence entrepreneurial behavior directly and indirectly through digital competence as a mediating variable. Data were collected from 75 digital creative entrepreneurs using a validated Likert-scale questionnaire and analyzed using path analysis with SPSS version 26. The findings reveal that talent development significantly and positively affects both digital competence (β = 0.512, p < 0.001) and entrepreneurial orientation (β = 0.308, p < 0.01). Furthermore, digital competence also has a significant positive effect on entrepreneurial orientation (β = 0.476, p < 0.01), confirming its mediating role. The total effect of talent development on entrepreneurial orientation is strengthened through digital competence, yielding a combined influence of 0.552. These results underscore the importance of aligning talent development programs with efforts to improve digital readiness among creative entrepreneurs. The study contributes to the growing literature on digital entrepreneurship by highlighting the dual impact of talent strategies enhancing both technical and behavioral capabilities. It also provides practical implications for policymakers and stakeholders aiming to empower creative digital MSMEs in emerging markets. In particular, integrating digital skills training with entrepreneurial learning may offer a more comprehensive approach to boosting innovation, risk-taking, and market responsiveness in the creative industry. Future research may explore comparative studies across different urban creative hubs to deepen understanding of regional dynamics in talent-driven entrepreneurship.
Fraud Prevention: The Contribution of Internal Control, Internal Audit, and Organizational Culture Yulfani; Ansar, Muhammad; Yamin, Nina Yusnita; Paranoan, Selmita; Gunarsa, Arif
Quantitative Economics and Management Studies Vol. 6 No. 4 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems4118

Abstract

Losses within organizations often stem from fraudulent activities, with fraud levels significantly increasing, particularly in the public sector. This study aims to examine the contributions of internal control, internal audit, and organizational culture to fraud prevention efforts at the Regional Inspectorate Office of Central Sulawesi Province. A numerical analysis using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) approach was applied to 35 auditors as respondents. The findings indicate that internal control and internal audit do not significantly contribute to fraud prevention efforts. However, organizational culture plays a substantial role in preventing fraud. These results suggest the necessity of enhancing understanding regarding the implementation of organizational culture in fraud prevention, both in public and private institutions. Nevertheless, despite their lack of statistical significance, internal control and internal audit remain inseparable components in the broader effort to prevent fraud and organizational losses. Therefore, institutions must reinforce each audit-related element to mitigate the risks of fraud. In conclusion, the study underscores that organizational culture is the most crucial factor in preventing fraud. Thus, strengthening values such as integrity, transparency, and accountability must be prioritized in any anti-fraud strategy.
The impact of financial liberalization on private savings: The case of Maghreb countries Arabia Maher, Zaied
Quantitative Economics and Management Studies Vol. 6 No. 4 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems4139

Abstract

The concept of financial liberalization emerged in the early 1970s from the work of McKinnon (1973) and Shaw (1973). These authors presented financial sector liberalization as one of the ways in which financial development could positively influence economic growth. This theory was well received by international organizations (the International Monetary Fund and the World Bank). They proved that a policy of financial liberalization is essential to promote economic development. This work is based on the following assertion: financial liberalization ensures better mobilization and allocation of resources. It also ensures a better match between investment and savings. At this level, the aim of this article is to verify the effect of financial liberalization on private savings. To answer this question, we use the ordinary least squares method and the stationarity process to investigate the relationship between financial liberalization indicators and private savings in the Maghreb Arab countries over an 8-year period from 2000 to 2008. The econometric analysis showed that the economic growth achieved in Maghreb Arab countries during the study period reflected an increase in real per capita income, and also contributed to an increase in private savings.

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