cover
Contact Name
Setiawan
Contact Email
setiawan@polban.ac.id
Phone
-
Journal Mail Official
ijem@polban.ac.id
Editorial Address
Gedung Jurusan Akuntansi Politeknik Negeri Bandung, Jl. Gegerkalong Hilir, Ds. Ciwaruga, Bandung 40012, Kotak Pos 1234
Location
Kota bandung,
Jawa barat
INDONESIA
Indonesian Journal of Economics and Management
ISSN : -     EISSN : 27470695     DOI : https://doi.org/10.35313/ijem
Core Subject : Economy, Science,
Indonesian Journal of Economics and Management (IJEM) is a journal published by the Accounting Department of Politeknik Negeri Bandung, Indonesia. IJEM (Online ISSN: 2747-0695) published thrice a year (March, July, and November). The journal invites scholars, practitioners, and researchers to submit articles to the editorial team. The IJEM only accepts and reviews the manuscripts that have not been published previously in any language and are not being reviewed for possible publication in other journals. The main subjects for economics and management include finance, accounting, banking, corporate governance, marketing, human resource, strategic management, and others.
Articles 393 Documents
Entrepreneurial Orientation and Digital Technology Adoption Intentions among Small Businesses in India Kavisha Mahendra Srivastava
Indonesian Journal of Economics and Management Vol. 6 No. 1 (2025): Indonesian Journal of Economics and Management (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v6i1.6846

Abstract

The rapid development of the digital economy has encouraged small businesses to adopt digital technologies in order to enhance their competitiveness and operational efficiency. However, the adoption of digital technologies among small businesses remains uneven, particularly in emerging digital economies. This study aims to examine the influence of entrepreneurial orientation dimensions—innovativeness, proactiveness, and risk-taking—on the intention to adopt digital technologies among small businesses. The research employs a quantitative approach using survey data collected from small business owners and managers. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate both the measurement model and the structural relationships between variables. The results indicate that innovativeness, proactiveness, and risk-taking have positive and significant effects on the intention to adopt digital technologies at a 10% significance level. These findings suggest that small businesses with stronger entrepreneurial orientation are more likely to embrace digital technologies as part of their business strategies. Innovativeness encourages firms to explore new technological solutions, proactiveness enables them to anticipate market opportunities and respond to environmental changes, while risk-taking reflects the willingness to invest in uncertain but potentially beneficial digital initiatives.
The Effect of Personality on Employee Performance with Organizational Citizenship Behavior (OCB) as an Intervening Variable Isthofaina Astuty; Raihan Kintari; Arief Saputra
Indonesian Journal of Economics and Management Vol. 6 No. 2 (2026): Indonesian Journal of Economics and Management (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v6i2.4988

Abstract

This study aims to analyze the influence of personality on employee performance with Organizational Citizenship Behavior (OCB) as an Intervening Variable (Study at the DIY Communication and Informatics Office). The subjects in this study were employees of the DIY Communication and Informatics Office. In this study, the number of samples was 65 respondents. The sampling technique uses a census sampling technique. This study used the IBM SPSS Statistics 21 analysis tool with path analysis techniques. Methods of data collection by distributing questionnaires. Based on the analysis that has been done, the results show that personality has a significant positive effect on OCB, personality has a significant positive effect on employee performance, OCB has a significant positive effect on employee performance, and OCB mediates the relationship between the influence of personality on employee performance.
Understanding the Relationship and the Influence of Total Rewards Management on Employee Retention in Modern Organizations Airrykah Ehi Ehebhamhen; Ugo Okolie
Indonesian Journal of Economics and Management Vol. 6 No. 2 (2026): Indonesian Journal of Economics and Management (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v6i2.6803

Abstract

The paper of total rewards in relation to employee retention has developed into a multidisciplinary area, integrating insights from psychology, economics, sociology, technology, sustainability, green HR practices, ethics, and management. The focus has expanded from early concerns with job satisfaction and turnover to a more comprehensive understanding of the factors influencing employee retention. This paper critically reviews the existing literature to provide deeper insights into the relationship between Total Rewards Management (TRM) and employee retention. The study draws on theoretical frameworks such as Expectancy Theory, Herzberg’s Two-Factor Theory, and Social Exchange Theory to synthesize current knowledge. Being theoretical in nature, the paper relies on content analysis of secondary data collected from textbooks, scholarly journals, and reputable online sources. Ultimately, the paper contributes to a better understanding of the topic, offers practical implications for organizations, and identifies directions for future research in this area.
Job Burnout, Job Insecurity, and Quiet Quitting: The Mediating Role of Motivation in Startup Companies Raisa Nur Agustin; Fansuri Munawar
Indonesian Journal of Economics and Management Vol. 6 No. 2 (2026): Indonesian Journal of Economics and Management (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v6i2.6817

Abstract

This study addresses the growing phenomenon of quiet quitting among Millennial and Generation Z employees in startup companies, which has intensified following organizational efficiency measures and employment uncertainty. The research focuses on examining the effects of job burnout and job insecurity on quiet quitting, with motivation positioned as a mediating variable. The objective of this study is to explain the psychological mechanisms through which workplace stressors translate into disengagement behavior. A quantitative approach was employed using a survey method involving 157 Millennial and Generation Z employees working in startup companies in Bandung City that had experienced organizational efficiency measures. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that job burnout has a positive and significant effect on quiet quitting, while job insecurity does not directly influence quiet quitting. Motivation has a significant negative effect on quiet quitting and is negatively affected by both job burnout and job insecurity. Furthermore, motivation partially mediates the relationship between job burnout and quiet quitting and fully mediates the relationship between job insecurity and quiet quitting. These findings highlight the critical role of motivation in mitigating disengagement among young employees in uncertain work environments
The Impact of Increased Electricity Consumption on the Indonesian Economy: An Input-Output Table Analysis Anggi Dwi Puspita; Heru Aryo Prasetio; Lia Devita Malem Sembiring; Fitri Kartiasih
Indonesian Journal of Economics and Management Vol. 6 No. 2 (2026): Indonesian Journal of Economics and Management (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v6i2.6792

Abstract

Despite the strategic role of energy in economic development, limited evidence exists on how electricity demand propagates across sectors within updated production structures in Indonesia. This study aims to analyze intersectoral linkages, identify leading sectors, and assess the economic impact of increased electricity consumption in Indonesia using the 2024 Input–Output approach. The results identify Manufacturing, Electricity and Gas Supply, and Transportation and Storage as leading sectors with strong intersectoral linkages. A simulated final demand shock of IDR 33.545 trillion generates a total output increase of IDR 92.503 trillion, with the largest impact on the electricity sector and significant spillover effects on mining and manufacturing. This study contributes by providing empirical evidence on energy demand shocks transmission interconnected production system, highlighting the dual role of energy as both a production input and a demand driver. The findings offer important implications for prioritizing energy sector development to support sustainable economic growth.
Implementation of Accounting Software to Improve Financial Management Accountability in MotoXpress SMEs in Kediri City Andy Kurniawan; Amin Tohari; Mar’atus Solikah; Erna Puspita; Atina Rokhmani Putri
Indonesian Journal of Economics and Management Vol. 6 No. 2 (2026): Indonesian Journal of Economics and Management (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v6i2.6907

Abstract

Accountable financial management is a crucial aspect for the sustainability and growth of SMEs. However, many SMEs still face obstacles in preparing financial statements systematically and accurately. This study aims to determine the implementation of Zahir Accounting software in improving financial management accountability at MotoXpress Kediri, an SME engaged in motorcycle tire sales, repair services, and spare parts sales. The research method used is a case study with a qualitative approach. Data collection techniques were conducted through observation, interviews, and documentation. The results indicate that Zahir Accounting software can be effectively implemented at MotoXpress Kediri in accordance with the characteristics and business needs. The implementation of Zahir Accounting software is proven to assist the company in preparing more accountable financial statements, thereby supporting better managerial decisions and contributing to business growth. Furthermore, the company's financial performance is clearly visible in the generated financial reports, namely the Balance Sheet, Income Statement, and Cash Flow Statement.
Economic Inequality Analysis in Java: A MARS Model Approach Diana Erviana; Teti Sofia Yanti; Iwan Setiawan
Indonesian Journal of Economics and Management Vol. 6 No. 3 (2026): Indonesian Journal of economics and Management (July 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v6i3.6834

Abstract

Economic inequality in Java Island is a crucial issue that affects sustainable development. This study aims to model the Gini ratio using the Multivariate Adaptive Regression Splines (MARS) method. The secondary data used includes the response variable Gini ratio and predictor variables such as GRDP, Open Unemployment Rate, Percentage of Poor Population, Population Growth, and Labor Force Participation Rate. The best model was selected based on the replication with the lowest average Generalized Cross Validation (GCV) value. The analysis results indicate that the optimal model consists of 5 basis functions, derived from an initial selection of 15 basis functions, with a maximum interaction of 3 and a minimum observation of 3. This model has a GCV value of 0.001758381. The study findings show that the Labor Force Participation Rate and Population Growth Rate have equally high importance, indicating that these two variables are the key factors significantly influencing the model.
Influence of Digital Financial Literacy and Financial Planning on Personal Financial Management among Employees at PT Indomarco Prismatama, Bekasi Branch Sigit Juliono; Maya Mustika
Indonesian Journal of Economics and Management Vol. 6 No. 3 (2026): Indonesian Journal of economics and Management (July 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v6i3.6844

Abstract

The development of digital financial technology has significantly transformed financial transaction behavior in modern society; however, it is not always accompanied by adequate personal financial management capabilities. This study aims to analyze the effects of digital financial literacy and financial planning on employees' personal financial management at PT Indomarco Prismatama's Bekasi Branch. This research employs a quantitative, associative research design. The data used are primary data collected through questionnaires distributed to 97 respondents selected using the Slovin formula. Data analysis was conducted using multiple linear regression in SPSS, including validity and reliability testing, classical assumption tests, and hypothesis testing. The results indicate that digital financial literacy does not have a significant partial effect on personal financial management. In contrast, financial planning has a positive and significant effect on personal financial management. These findings suggest that financial planning is the dominant factor in improving personal financial management, while digital financial literacy alone has not had an optimal impact without consistent financial planning practices.
Experiential Marketing and Customer Engagement Effects on Loyalty, Mediated by Satisfaction, among 24-Hour Coffee Shop Customers in Bandar Lampung Sabrina Ahmalina Ramadhan; Arif Sugiono; May Roni
Indonesian Journal of Economics and Management Vol. 6 No. 3 (2026): Indonesian Journal of economics and Management (July 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v6i3.6912

Abstract

In order to keep customers loyal, coffee shop owners are being forced to provide meaningful experiences due to the increasingly intense competition. Customer satisfaction assumes the role for a mediating variable; this paper seeks to examine the academic repercussions of experiential marketing and customer engagement regarding customer loyalty at Katama Coffee & Space in Bandar Lampung. The study's objectives used a quantitative methodology and utilized SEM-PLS for data analysis. A purposeful sample was utilised, collecting data from 385 respondents, and SmartPLS 4 was used for analysis. Measurement model testing, structural model testing, and direct and indirect impact hypothesis testing are all included in the analysis. The data indicate that customer satisfaction and loyalty are worthwhile, favorably enhanced by experiential marketing and customer engagement. Furthermore, improving customer satisfaction also helps to increase customer loyalty. On top of that, customer satisfaction was shown to be involved whenever an intermediate mediator facilitated exchanges about customer engagement, experiential marketing, and customer loyalty. To optimise customer experience and active involvement as a basis for establishing long-term happiness and loyalty, these findings offer insights for small coffee shops' managerial methods.
Sunbulah Financial Buffer as an Islamic Value-Based Conceptual Model for Sustainable Health Insurance Financing: A Literature Review Yedi Wiguna; Okky Wahyu Amanda
Indonesian Journal of Economics and Management Vol. 6 No. 2 (2026): Indonesian Journal of Economics and Management (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v6i2.7210

Abstract

Health-insurance financing faces a persistent challenge when temporary household liquidity constraints disrupt the continuity of participant payments. This study aims to develop the Sunbulah Financial Buffer as an Islamic value-based conceptual model for sustainable health-insurance financing. Using a qualitative library research approach, the study synthesizes scholarly literature on financial vulnerability, financial resilience, precautionary saving, financial buffers, health-insurance financing, digital financial management, and Islamic financial values. Data were collected through documentation, reduced through thematic classification, presented through conceptual mapping, and analyzed using thematic analysis and source and theoretical triangulation. The synthesis indicates that payment discontinuity can be addressed as a liquidity-timing problem through purpose-specific financial reserves, while digital financial management serves as enabling infrastructure and Islamic values provide the governance framework. The proposed model positions Sunbulah as a complementary preventive mechanism to strengthen payment continuity and liquidity resilience, although its effectiveness requires future empirical validation.

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