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INDONESIA
International Journal of Economics, Management, Business, and Social Science
Published by CV ODIS
ISSN : -     EISSN : 27745376     DOI : -
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences
International Journal of Economics, Management, Business, and Social Science (IJEMBIS) is a research journal in the discipline of economics, management, business and social science which is expected to contribute to a new or state-of-the-art for academic development or real-world applications, or both. This journal encompasses original research articles, including: Economics Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy Management Financial Management Marketing Management Human Resource Management Strategic Management Operations Management Change Management Management Information Systems Management Education Management of Sharia Tourism Management Organizational Behavior Corporate Governance Industrial Relations Business Entrepreneurship Knowledge and People Management Performance Management Innovation Business Risk Social Science Sociology Political science History Law in society
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 4 Documents
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Search results for , issue "Vol. 6 No. 1 (2026): January, 2026" : 4 Documents clear
The Role of Self-Control and Fintech Trust in Strengthening the Impact of Digital Financial Literacy On Sustainable Financial Behavior : a Study of Millenial Fintech Users In South Kalimantan Nurul Hasanah; Farida Yulianti; Jose Da Silva; Juvenal Da Costa; Tri Ratnawati
International Journal of Economics, Management, Business, and Social Science (IJEMBIS) Vol. 6 No. 1 (2026): January, 2026
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/skp53e51

Abstract

The rise of digital transformation in the global financial landscape has reshaped how people manage, store, invest, and spend their money. Indonesia, as one of the most rapidly developing nations in Southeast Asia, has experienced a notable growth in the utilization of financial technology (fintech). Within this development, the millennial generation represents the largest group of fintech users, yet they also remain highly susceptible to poor and unsustainable financial practices. This study aims to examine how digital financial literacy impacts sustainable financial behavior, incorporating self-control as a mediating factor and fintech trust as a moderating factor. A quantitative method was applied using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with the SmartPLS 3.2.9 software. Data were gathered from 250 millennial fintech users located in South Kalimantan. The results reveal that digital financial literacy significantly improves sustainable financial behavior, both directly and indirectly through the role of self-control. However, fintech trust does not significantly moderate this relationship. These results broaden the application of Behavioral Finance Theory by highlighting that digital financial behavior is shaped not only by rational economic decision-making but also by psychological aspects such as self-regulation and trust in fintech systems. The study offers empirical insights into digital financial literacy in developing economies and provides practical recommendations for policymakers and fintech companies to strengthen digital financial education and public trust strategies.    
Strengthening The PAI and Buddy Programs In Efforts To Prevent Bullying In The School Environment Nahuda; Sanusi, Uwes; Zulfitria
International Journal of Economics, Management, Business, and Social Science (IJEMBIS) Vol. 6 No. 1 (2026): January, 2026
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/zde8v507

Abstract

This study discusses the strengthening of Islamic Religious Education (PAI) and the implementation of the Buddy Program as an integrated strategy to prevent bullying in schools. The prevalence of bullying in various educational institutions demonstrates the need for interventions that are not only curative, but also preventive and sustainable. Strengthening PAI plays a crucial role in instilling noble moral values, empathy, caring, and social responsibility in students. Through a contextual, collaborative, and character-oriented learning approach, PAI becomes the foundation for building a religious, humanistic, and child-friendly school culture. This study used a qualitative approach with data collection techniques through observation, interviews, and documentation in schools implementing both programs. The results show that the integration of PAI and the Buddy Program is effective in reducing the potential for bullying behavior and fostering an inclusive and empathetic school climate. In conclusion, the synergy between values ​​education through PAI and social assistance through the Buddy Program serves as a strategic model that can be implemented in holistic and sustainable bullying prevention efforts
The Influence of Organizational Environment, Welfare, and Entrepreneurship on Productivity of SMEs In Makasar City Mise, Amiruddin; Pallawagau, Andi; Asyari
International Journal of Economics, Management, Business, and Social Science (IJEMBIS) Vol. 6 No. 1 (2026): January, 2026
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/sd92rn40

Abstract

This research aims to determine the influence of the organizational environment, employee welfare, and entrepreneurial orientation on productivity in MSMEs in Makassar City. The method used is quantitative descriptive research. The sampling technique was carried out randomly and proportionally to 100 MSMEs. Data collection techniques use observation, interviews, documentation, and questionnaires. Test data analysis using multiple linear regression tests. Partial T test, F model test, and R-squared coefficient of determination test. Based on the research results, it shows partially that the organizational environment influences work productivity, employee welfare influences work productivity, and entrepreneurial orientation influences work productivity, simultaneously influencing work productivity. The magnitude of the influence of the organizational environment, welfare, and entrepreneurial orientation on work productivity is 70%, while the remainder is contributed by other variables outside the independent variables used in this research.
The Influence of Auditors Professional Skepticism, Responsibility, and Independence on Audit Quality In Public Auditors in West Java Suryanti, Heni; Asyari; Achyarsyah, Padri; Pallawagau, Andi
International Journal of Economics, Management, Business, and Social Science (IJEMBIS) Vol. 6 No. 1 (2026): January, 2026
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ae18jh86

Abstract

The research aims to determine and analyze the influence of professional skepticism on audit quality, independence on audit quality, and accountability on audit quality. This research was conducted on auditors who work at Public Accounting Firms (KAP) in the West Java region. The research population was 160 KAP. And sampling was carried out randomly with a total of 40 KAPs. The research methodology was quantitative descriptive by distributing questionnaires. Data processing uses the SPSS 21 application. Data measurement is carried out through validity and reliability testing, normality tests, and autocorrelation tests. Hypothesis testing is carried out using multiple linear regression. The research results show that independence has a significant positive effect on audit quality. Responsibility or accountability has a significant positive effect on audit quality. And professional skepticism has a significant positive effect on audit quality. The R-square determination test shows that the three research variables are able to contribute to influencing audit quality, 75.3 percent of which is influenced by other factors.

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