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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
The Effect of Education Level on Income Inequality: Empirical Evidence from Indonesia, 2015 – 2023 Haryono, Aulia Hammidah; Widodo, Wahyu
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.v5i3.472

Abstract

This study examines the effect of education on income inequality in Indonesia using panel data from 34 provinces over the period 2015-2023. The study investigates four main variables: average years of schooling, gross enrollment rate on tertiary education, government expenditure on education, and Gross Domestic Regional Product (GDRP) per capita. Applying a Fixed Effects Model with Least Square Dummy Variable (LSDV) approach, the findings indicate the longer average years of schooling are significantly associated with a reduction in income inequality. Government spending on education also reveals that greater expenditure leads to lower income inequality, reinforcing the role of public investment in promoting equity. Otherwise, an increase in the gross tertiary enrollment rate alone is insufficient to reduce income inequality unless accompanied by improvements in quality and access to education, and thus does not have a significant effect. GDRP per capita demonstrates a negative and significant relationship with income inequality, consistent with Kuznets’ theory that redistribution is supported by economic development at certain stages. The study emphasizes that to address the persistent regional income disparities in Indonesia, focused education policies and inclusive growth strategies are required.
The Influence 0f Work Environment and Organizational Citizenship Behavior (OCB) on The Work Motivation of Employees of The Secretariat Division at The Halal Product Assurance Agency (BPJPH) Romli; Fatahillah, Irfan; Afrizal
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.v5i3.473

Abstract

The purpose of this study is to ascertain how the Halal Product Guarantee Agency's (BPJPH) Secretariat Division employees' work motivation is impacted by their work environment and organizational citizenship behavior (OCB). Questionnaires are used to gather data for the quantitative approach, which has a descriptive and causal design approach. SPSS version 26 is used for testing. The study's findings demonstrated that employee work motivation is positively and significantly impacted by the work environment and organizational citizenship behavior (OCB).
Learning Management Strategies Using Wordwall to Enhance Collaboration Skills of Fifth Grade Madrasah Ibtidaiyah Students Mualifin, Isnan; Sutarum; Machsunah, Yayuk Chayatun
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.v5i2.474

Abstract

This study investigates the effectiveness of learning management strategies utilizing Wordwall, an interactive digital learning platform, in enhancing the collaboration skills of fifth-grade students in Madrasah Ibtidaiyah. A quantitative research design was applied with a total population of 45 students (29 male, 16 female). Data were collected through a Likert-scale questionnaire and analyzed using SPSS 26.0, including validity and reliability tests, the coefficient of determination (R²), and a t-test for significance. The findings revealed a significant positive effect of Wordwall-based learning management on students’ collaboration skills (R² = 0.608; p < 0.05). The t-test results indicated that the use of Wordwall significantly improved collaboration skills, confirming the acceptance of the alternative hypothesis. Wordwall’s integration into classroom learning fosters active participation, teamwork, and mutual respect among students. The findings support the adoption of digital learning management strategies to improve 21st-century collaboration competencies in Islamic elementary schools.
Analysis of Tax Avoidance Potential through Transfer Pricing Practices in Affiliated Transactions: A Case Study of PT MCA in 2021 Kurnia, Randy; Lestari, Etty Puji; Diki
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.v5i3.475

Abstract

This study aims to analyze the potential for tax avoidance resulting from transfer pricing practices in affiliated transactions conducted by PT MCA in 2021. The method employed is a case study with a mixed-methods approach, combining qualitative and quantitative techniques. Data were obtained from financial statements, annual corporate income tax returns (SPT), and interviews. The analysis refers to the OECD Transfer Pricing Guidelines 2022, particularly using the Transactional Net Margin Method (TNMM) to assess the arm's length nature of the transactions. The results indicate indications of transfer pricing practices in PT MCA's affiliated transactions, which have led to a reduction in tax liabilities. This implies the potential for tax avoidance, measured through the Effective Tax Rate (ETR) ratio. The study provides significant implications for the Directorate General of Taxes in its oversight of transfer pricing practices that pose a risk to state revenue.
Beyond Green HRM: Understanding The Mediating and Moderating Factors in Sustainable Tourism Practices Nugrahanti, Ratri Buda; Widiastuti, Tantri; Afandi, Donny Arif
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.v5i3.476

Abstract

This study systematically reviews the role of Green Human Resource Management (GHRM) in promoting environmental performance, employee engagement, and corporate sustainability within the tourism and hospitality industry. It examines key mediators, such as psychological green climate and responsible leadership, and explores moderating factors, including HRM system strength and leadership style, that influence GHRM effectiveness. The study also identifies challenges, research gaps, and future directions in GHRM adoption within hospitality organizations. Using a systematic literature review (SLR) methodology, this study follows the PRISMA framework to identify, screen, and analyze 38 peer-reviewed studies from Scopus (2015–2025). Articles were evaluated based on empirical rigor, relevance, and contributions to GHRM research in hospitality. The findings confirm that GHRM enhances environmental performance by fostering green employee behavior (GEB), affective commitment, and environmental awareness. Leadership engagement, HRM system strength, and employee personality traits moderate their effectiveness. However, financial constraints, regulatory inconsistencies, and cultural resistance pose adoption challenges. The study highlights the need for leadership-driven sustainability cultures and regulatory support to strengthen GHRM adoption. Finally, this study focuses on Scopus-indexed articles in tourism and hospitality, limiting its generalizability.
The Role Of Sustainability Performance By Motivation And Environment Case Study At PP. London Sumatera Pallawagau, Andi; Asyari; Muhammad., Ramli
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.v5i2.477

Abstract

Employee performance at PP London Sumatra is characterized by the quality of public services which will be the main focus where the speed of administration and service efficiency will be greatly assisted by the existence of a computerized service system that has been jointly developed. The aim of the research is to analyze the influence of work motivation on employee performance and the work environment on employee performance. sample of 85 employees with linear regression analysis test as a research measuring tool. Research data uses a questionnaire. data analysis to test the hypothesis using t test analysis. and R square test. The research results found a significant relationship between motivation and employee performance and the work environment also had a significant positive effect on employee performance
The Effect of Interpersonal Skills and Technical Skills on The Effectiveness of Audit Report Survey at PT. Bank Neo Commerce Indonesia Asyari; Achyarsyah, Padri; Suryanti, Heny; Hidayatullah, Deni
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.v5i3.481

Abstract

This research aims to analyze the influence of interpersonal skills and technical skills on the effectiveness of financial report audits at PT. Neocommerce Bank in Jakarta. Methodology This research uses a quantitative descriptive approach because researchers use survey data collection methods and direct interviews with the PT company. Neocommerce Bank. This research is classified as quantitative descriptive research, namely testing the relationship between the influence of interpersonal skill and technical skill variables on the effectiveness of financial report audits. The research sample was conducted for the internal audit of the company PT. Jakarta Neocommerce Bank. With a sample size of 58 employees. The research hypothesis was processed with the help of SPSS 25 software. The research results show that interpersonal skills have a significant effect on the effectiveness of financial report audits. Technical skills have a significant positive effect on the effectiveness of financial report audits. The R Square Test results show that the variables are able to contribute to the effectiveness of financial report audits at Bank Neocommerce
The Contribution of Customer-Centric Strategy, Digital Technology, and Corporate Image to Word of Mouth Through Customer Satisfaction as a Mediating Variable at Insurance Brokerage Companies in Jakarta Anshori
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.v5i3.482

Abstract

This study aims to analyze the contribution of customer-centric strategy, digital technology, and corporate image to word of mouth, with customer satisfaction as a mediating variable in insurance brokerage firms in Jakarta. The intense competition in the insurance industry encourages brokers to focus on strategies that enhance customer loyalty and advocacy, particularly through customer satisfaction-driven approaches. This research model examines the relationships between these variables using a quantitative approach. Data were collected through questionnaires distributed to 150 customers of insurance brokerage firms in Jakarta and analyzed using Structural Equation Modeling (SEM). The results show that customer-centric strategy, digital technology, and corporate image significantly contribute to customer satisfaction. Furthermore, satisfaction is proven to be a strong mediating variable influencing word of mouth, indicating that a positive customer experience is crucial in shaping perceptions and the willingness to recommend insurance broker services to others. The implications of this study highlight the importance of building customer-oriented relationships, leveraging digital technology, and strengthening corporate image to enhance satisfaction and drive positive word of mouth. This research may serve as a strategic reference for insurance brokerage firm management in designing more effective, customer-focused marketing policies