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INDONESIA
International Journal of Economics, Management, Business, and Social Science
Published by CV ODIS
ISSN : -     EISSN : 27745376     DOI : -
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
Articles 398 Documents
Accounting Cultural Values And Real Earnings Management In Companies Listed In Nigerian Exchange Group Ogan, Tamunokonbia Promise; Nwaobia, Appolos Nwabuisi; Ajibade, A. T.
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 5 No. 2 (2025): May 2025
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v5i2.458

Abstract

This study examined the influence of accounting cultural value on real earnings management practice in companies listed in the Nigerian Exchange Limited. The study adopted the survey research design. The population was 1,192 chartered accountants working in companies listed in the Nigerian Exchange Group. The sample size of 304 was determined using the Taro Yemani formula. The study adopted stratified and random sampling techniques. A structured and validated questionnaire was employed to gather data. The findings of this study suggest that accounting cultural values of conservatism, harmony, and egalitarianism do not have a statistically significant effect on real earnings management in companies listed on the Nigerian Exchange Group. Hence, the study concludes that accounting cultural values do not statistically affect real earnings management in companies listed on the Nigerian Exchange Group Limited. The study therefore recommended that regulatory bodies such as the Financial Reporting Council of Nigeria, the Security Exchange Commission, and the Nigerian Exchange Group Limited should enhance their monitoring and enforcement mechanisms to forestall real earnings management.
Analysis of Solvency and Profitability Ratios of Financial Statements to Assess the Financial Performance of PT Bank Rakyat Indonesia, Tbk. Musadat, Irfan Achmad; Putri, Dewi Yolanda
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 5 No. 2 (2025): May 2025
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v5i2.461

Abstract

Assessment of a company's financial condition can be carried out by analyzing its financial statements. To determine whether the financial condition of the company is in good shape, various analyses can be conducted, one of which is ratio analysis. The purpose of this study is to evaluate the financial performance of PT. Bank Rakyat Indonesia Tbk based on financial ratio analysis. The analytical method used is descriptive analysis using solvency and profitability ratios. The data and information for this study were obtained from the Indonesia Stock Exchange. Based on the solvency ratio, PT. Bank Rakyat Indonesia Tbk is in a good position, meaning the company is able to pay its debts on time (solvable). From the profitability ratio perspective, there is a decline in profits from 2022 to 2023, indicating that the company has failed to generate increasing profits year over year.
Opportunities and Challenges For Halal UMKM in Facing The Development of Digitalization in Indonesia Zahra, Inas Afifah; Bidhari, Sandhika Cipta; Farhani, Nuraeni Hadiati
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 5 No. 2 (2025): May 2025
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v5i2.462

Abstract

The development of digitalization in Indonesia has opened up significant transformation space for Micro, Small, and Medium Enterprises (MSMEs), including halal MSMEs which are growing along with increasing public awareness of halal products. Digitalization presents great opportunities in the form of operational efficiency, market expansion, and increased competitiveness through the use of digital platforms, e-commerce, and technology-based payment systems. However, behind these opportunities, halal MSMEs also face complex challenges, such as limited digital literacy, affordability of technological infrastructure, and adaptation to evolving halal regulations and certifications. The method used in this study is a qualitative approach. This study aims to identify strategic opportunities and main obstacles faced by halal MSMEs in the digital era, as well as to formulate policy recommendations that can support the sustainable empowerment of halal MSMEs. The results of this study are expected to be a real contribution to the development of an inclusive and adaptive halal MSME ecosystem to changes in the era of national digitalization.
Analysis of the Influence of Influencer-Based Marketing on New Product Launch Strategies in the Millennial and Gen Z Markets Nengsih, Widya; Prasetyaningsih, Nila; Ratnawita
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 5 No. 2 (2025): May 2025
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v5i2.463

Abstract

In the digital era, influencer-based marketing has become one of the most effective strategies for reaching millennial and Gen Z markets. This study aims to analyze the impact of influencer-based marketing on new product launch strategies, particularly in creating brand awareness, enhancing consumer engagement, and driving purchasing decisions. The research approach uses a quantitative method with data collection through surveys of 250 respondents from the millennial and Gen Z segments in Indonesia. The analysis results indicate that relevant, authentic, and interactive content delivered by influencers has a significant impact on the success of new product launches. Additionally, the level of consumer trust in influencers also affects the effectiveness of the marketing campaign. This research provides practical contributions for companies to design more targeted and relevant influencer-based marketing strategies that align with the characteristics of millennial and Gen Z markets. By understanding the key factors that influence the success of influencer-based marketing, companies can maximize opportunities to effectively introduce new products in an increasingly competitive market.
Design of an Interactive Dashboard For Performance Monitoring of The Management Development at PT Kalimantan Prima Persada Siahaan, Jeferson; Situmorang, Relay Basando
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 5 No. 2 (2025): May 2025
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v5i2.464

Abstract

PT Kalimantan Prima Persada is an integrated mining contractor services company operating in the coal, gold, and nickel sectors. This research is driven by issues in the reporting and monitoring process of performance achievements for the Management Development position within the Corporate Planning Management Development Department, including delays in reporting, incomplete performance achievement data and documentation, and the absence of an integrated platform to collect, manage, and present performance achievement information across all mining districts on a monthly basis. To address these challenges, this study aims to design an integrated platform using the User-Centered Design (UCD) method to systematically collect, manage, and present performance achievement information. The outcome of this research is a dashboard that includes the Main Dashboard, Strategic Management Index, Evidence Strategic Management Index, Strategic Management Effectiveness, Evidence Strategic Management Effectiveness, Follow-Up ASAP, System Management, Evidence System Management, EIIC (Employee Innovation Involvement Cover), CI Infrastructure, and CI Performance. Testing results show that the developed dashboard functions effectively and meets user requirements. It is expected that this dashboard will enhance the effectiveness and efficiency of performance monitoring and evaluation processes
Visualizing the Nexus of Job Crafting and Work-Family Enrichment: A Bibliometric Mapping Approach: English Ariani, Gusti Meinar Girda; Hasanah, Nurul; Yulianty, Farida; Syahrani; Wicaksono, Teguh
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 5 No. 3 (2025): September 2025
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v5i3.465

Abstract

This study aims to systematically map and visualize the intellectual structure and thematic development of scholarly work on the relationship between job crafting and work-family enrichment. Despite the growing academic interest in both constructs, existing literature remains fragmented, with limited integration across domains. Using a bibliometric mapping approach, this study analyzes 300 peer-reviewed articles published between 2020 and 2025, retrieved from Scopus and Google Scholar. Data collection followed the PRISMA protocol to ensure transparency and methodological rigor. The bibliographic data were processed using VOSviewer to generate network, overlay, density, and co-authorship collaboration visualizations. The results reveal that job crafting remains the conceptual core of the literature, frequently linked with job satisfaction, autonomy, and work engagement, while work-family enrichment has only recently gained prominence, especially in response to global shifts such as remote work and increased work-life demands. Overlay analysis highlights emerging keywords such as resilience, recognition, and remote work, while density visualization reveals underdeveloped themes that represent future research opportunities. Co-author collaboration networks show limited interdisciplinary and international collaboration, emphasizing the need for more inclusive research ecosystems. The study contributes theoretically by reinforcing the relevance of integrating the Job Demands-Resources model, Self-Determination Theory, and Role Enrichment Theory. Practically, the findings inform organizations about the importance of proactive job design in fostering positive work-family dynamics. Methodologically, this research demonstrates the utility of bibliometric mapping in identifying gaps, knowledge clusters, and research fronts in an evolving interdisciplinary field.
Mapping Global Trends of Employee Relations and Innovation: A Human Capital-Based Bibliometric Analysis: English Hasanah, Nurul; Ariani, Gusti Meinar Girda; Yulianti, Farida; Syahrani; Wicaksono, Teguh
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 5 No. 3 (2025): September 2025
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v5i3.466

Abstract

This study aims to systematically map global research trends concerning employee relations as a key driver of innovative work behavior through the lens of human capital. Responding to the fragmentation of previous studies and the lack of an integrative perspective, this research employs a bibliometric analysis approach to uncover conceptual structures, thematic clusters, and intellectual linkages in this evolving field. A total of 142 peer-reviewed articles published between 2024 and 2025 were retrieved from Scopus and Google Scholar databases using a targeted keyword string. The data were refined using the PRISMA protocol and analyzed with VOSviewer to generate network, overlay, density, and co-author collaboration visualizations. The findings reveal four main clusters: internal organizational performance, antecedents and structural barriers, methodological approaches, and external innovation drivers such as digital transformation and entrepreneurship. Core concepts including human capital, employee behavior, and innovation were central in the co-occurrence networks, while emerging themes such as governance, resilience, and collaboration indicated underexplored areas. The co-author collaboration map highlights regional fragmentation and limited cross-institutional partnerships, suggests opportunities for global integration. These findings emphasize the theoretical need to reconceptualize employee relations within dynamic innovation ecosystems and offer practical insights for HR strategists to develop relational practices that effectively harness human capital. This study contributes to the literature by offering a holistic, data-driven perspective on how employee relations are positioned in advancing workplace innovation in the digital age.
The Effect of Exchange Rate and Tunneling Incentive on Transfer Pricing Decisions in The Property & Real Estate Sub-Sector on The IDX Period 2016-2023 Azkia, Zahra Nurul; Pramayuda, Agung; Kusumawardhani, Aninditha Putri; Ningrum, Retno Widya
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 5 No. 3 (2025): September 2025
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v5i3.467

Abstract

This study aims to find out the overview and influence of Exchange Rate and Tunneling Incentive on Tunneling Incentives. The object of this research is the Property & Real Estate sub-sector on the Indonesia Stock Exchange for the 2016-2023 period. The method used is a quantitative method with a descriptive and verifiable approach. The population in this study is 744 financial statements and annual reports from 93 companies in the Property & Real Estate sub-sector on the Indonesia Stock Exchange in the period 2016-2023, with a purposive sampling technique, so that the sample in this study amounted to 32 financial statements from 4 companies during the 2016-2023 period. The results of this study show that there is no influence on Transfer Pricing with a partial Exchange Rate of 0.2% and Tunneling Incentive has a partial on Transfer Pricing with an effect of 12.3%. Simultaneously, the results were obtained that the Exchange Rate and Tunneling Incentive had no effect on Transfer Pricing in Property & Real Estate Sub-Sector Companies on the Indonesia Stock Exchange for the 2016-2023 Period with an influence of 8.1%.
The Effect of Perceived Ease of Use and Perceived Security on Customer Satisfaction on The Dana E-Wallet Transfer Feature Marbun, Frida Wati Boru; Foster, Bob; Pramayuda, Agung
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 5 No. 3 (2025): September 2025
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v5i3.468

Abstract

This research was conducted with the aim of finding out the description of Perceived Ease of Use and Perceived Security on Customer Satisfaction on the DANA E-Wallet Transfer Feature as well as the influence of Perceived Ease of Use and Perceived Security on Customer Satisfaction on the DANA E-Wallet Transfer Feature in Indonesia, and the lack of it. ease of use of the DANA application which is influenced by factors such as low security perceptions and low levels of trust that using the system can increase efficiency in work. The research methods used in this research are descriptive and verification methods using a quantitative approach. The population in this study is all DANA users as seen from the number of DANA application downloads on Playstore. The number of samples taken in this research was 100 respondents. The results of distributing the questionnaire were analyzed using multiple regression analysis, coefficient of determination, t test and F test. Based on the distribution of data, it was found that Perceived Ease of Use, Perceived Security and Customer Satisfaction were in the good category. Based on the results of the determination test that has been carried out on the variable, Perceived Ease of Use has an influence of 4.6% on Customer Satisfaction, Perceived Security has an influence of 60.8% on Customer Satisfaction, Perceived Ease of Use and Perceived Security have an influence of 67.9% on Customer Satisfaction. The research results show that the Perceived Ease of Use and Perceived Security variables influence Customer Satisfaction on the DANA E-Wallet Transfer Feature both partialy and simultaneously.
The Influence of Job Satisfaction and Work-Family Conflict on Turnover Intention of Female Nurses at XYZ Hospital, Bandung City Hasna, Amira Aghniya; Hadiantini, Ratih; Simarmata, Harianto
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 5 No. 3 (2025): September 2025
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v5i3.470

Abstract

This study aims to determine the description of job satisfaction, Work Family Conflict and turnover intention and to find the magnitude of the influence of job satisfaction and Work Family Conflict on turnover intention in female nurses at XYZ Hospital, Bandung City, both partially and simultaneously. The method used is descriptive and verification with a quantitative approach. The population used is all female nurses at XYZ Hospital, Bandung City, totaling 97 respondents using a non-probability sampling technique, namely a saturated sampling technique. Based on the results of the determination test, it was found that job satisfaction had a 12.4% effect on turnover intention, work family conflict had a 15.6% effect on turnover intention, job satisfaction and work family conflict had a 17.7% effect on turnover intention. Based on the results of partial hypothesis testing, job satisfaction had a negative effect on turnover intention, work family conflict had a positive effect on turnover intention. Based on the results of simultaneous hypothesis testing, job satisfaction and work family conflict had an effect on turnover intention.