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 386 Documents
Entrepreneurial Orientation and Digital Technology Adoption Intentions among Small Businesses in India Srivastava, Kavisha Mahendra
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 Puspita, Anggi Dwi; Prasetio, Heru Aryo; Sembiring, Lia Devita Malem; Kartiasih, Fitri
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; Erna Puspita
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.

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