International Journal of Informatics, Economics, Management and Science
International Journal of Informatics, Economics, Management and Science (IJIEMS) is a scientific journal that will publish scientific work in the form of articles based on research results or scientific studies from researchers, Who aims to publish his writings, and published articles are guaranteed original from the results of research or work) the thoughts of an author, not from the taking of the scientific work of others or not the rights of the author himself. Make sure all articles published in our international journals, there is no element of fake or authentic research results from the author. Anything that violates the rights in the law or laws that infringe the copyright of published scientific works is the responsibility of the author. Please publish your scientific articles, according to the scope and focus of our international journals. The fields that can be published in our journal are as follows: SCOPE AND FOCUS Informatics : Artificial Intelligence, Expert Systems, Network Technology, Application Development, System Intelligence, Information Management Information System, Information Systems, Information Technology, Cellular Technology, Cloud Computing, Software Engineering, Database, Big Data, Data Science, System Security, Data Security, Design Technology, Artificial Intelligence, Neural Networks, Computer Networks, Educational Technology, Computing Technology, Artificial Neural Network, Fuzzy Logic, Computer System, Business Intelligence, Data Mining, Enterprise Information System. Economics : Macro Economics, Micro Economics , Moneter Economics, Buinding Economics, Islamic Economics, Accounting, Financial Accounting, Tax Accounting, Auditing, Management Accounting, Budgeting, Cost Accounting, Accounting System, International Accounting. Management : Financial Management, Human Resource Management, Marketing Management, Business Management, Operational Management, Production Management. Science: Mathematics, Statistics, Physics, Operational Research. Mathematics Logics, Numerics Method, Computing.
Articles
75 Documents
Development of a web-based waste bank information system using the waterfall method
Moh Vicri Aditiya;
Gustav Ernest Prakasa;
Yogi Kristiyanto;
Siti Sarah;
Amin Muzaeni;
Yodi Susanto
International Journal of Informatics, Economics, Management and Science Vol 5 No 1 (2026): IJIEMS (January 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta
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DOI: 10.52362/ijiems.v5i1.2261
Waste management issues in Indonesia, particularly household waste which contributes 38.2% of the total national waste, demand a more systematic approach through waste banks. However, current waste bank operations are still dominated by manual recording, which is susceptible to human error, data loss, and inefficiency in generating periodic reports for the Environmental Office (DLH). This study aims to develop a Web-Based Waste Bank Information System to optimize customer data management, transaction accuracy, and financial report integration. The research methodology employed is Research and Development (R&D) using the Waterfall development model, which includes stages of requirements analysis, system design, implementation, and testing. The research population involves waste bank administrators and customers as the primary subjects for operational trials. The results are expected to produce a digital platform capable of enhancing customer balance transparency, minimizing data entry errors, and accelerating administrative reporting processes, thereby supporting more efficient urban environmental governance.
The Role of Advertising and Sales Promotion in Shaping Community Interest in Islamic Bank Transactions
Amir Yahya;
Anisya Citra Amelia;
Saprudin Saprudin;
Ita Sitasari;
Emmy Hamidiyah
International Journal of Informatics, Economics, Management and Science Vol 5 No 1 (2026): IJIEMS (January 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta
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DOI: 10.52362/ijiems.v5i1.2228
This study investigates the influence of advertising and sales promotion on community interest in conducting transactions at Islamic banks, with a focus on residents of Tegalsari Village. In the context of increasing competition within the banking sector, effective marketing strategies are essential, particularly for Islamic banks that operate based on distinct principles and values. This research adopts a quantitative approach using a survey method, involving 100 respondents selected from the local community. Data were collected through structured questionnaires and analyzed using multiple linear regression to test the proposed hypotheses. The results indicate that advertising has a positive and significant effect on public interest in transacting with Islamic banks. In addition, sales promotion is also found to significantly enhance community interest. These findings suggest that attractive advertising and well-targeted promotional activities play an important role in increasing public engagement with Islamic banking services. This study provides practical insights for Islamic bank management in developing effective marketing strategies and contributes to the literature on Islamic banking marketing
Design of school SPP bookkeeping data collection application
Nesya Syaira;
Amanda Putri Lubis;
Yogi Kristiyanto
International Journal of Informatics, Economics, Management and Science Vol 5 No 1 (2026): IJIEMS (January 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta
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DOI: 10.52362/ijiems.v5i1.2272
School tuition fee (SPP) management is still widely conducted manually, which may lead to recording errors, reporting delays, and a lack of financial transparency. This study aims to design and implement a web-based SPP bookkeeping data collection system to improve the effectiveness and accuracy of school financial administration. The research method applied is the System Development Life Cycle (SDLC) using the Waterfall model, which includes requirement analysis, system design, implementation, and testing stages. The results indicate that the developed system is capable of managing student data, recording SPP payments, and generating structured payment reports and histories. The system simplifies data retrieval and accelerates financial reporting processes. Furthermore, the web-based system reduces recording errors commonly found in manual bookkeeping. The discussion reveals that the computerized system improves time efficiency and enhances transparency in school tuition payment management. In addition, the system is user-friendly and easy to operate for administrative staff. Therefore, the proposed web-based SPP bookkeeping system is expected to support professional, accountable, and sustainable school financial management.
Online News Hoax Detection Using Machine Learning Classification Algorithms
Chandra Kesuma
International Journal of Informatics, Economics, Management and Science Vol 5 No 1 (2026): IJIEMS (January 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta
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DOI: 10.52362/ijiems.v5i1.2287
The rapid growth of digital media usage has significantly increased the spread of hoax news. Such information can lead to misinformation, social anxiety, and public misunderstanding. This study proposes an automatic detection approach for Indonesian-language hoax news using machine learning-based classification algorithms. A dataset consisting of 3,000 Indonesian news articles collected from social media platforms and online news portals was employed and validated using a fact-checking website (TurnBackHoax.id). The proposed method involves text preprocessing, feature extraction using Term Frequency–Inverse Document Frequency (TF-IDF), and classification using Naive Bayes and Support Vector Machine (SVM) algorithms. Model performance is evaluated using accuracy, precision, recall, and F1-score metrics. Experimental results indicate that the SVM algorithm achieves better performance than Naive Bayes in detecting hoax news. The findings demonstrate that machine learning-based classification can provide an effective solution for automatic hoax detection and can be further developed for practical implementation.
Regional Priority Analysis for Equal Distribution of Educational Facilities in West Java Using the Analytical Hierarchy Process (AHP) Method
Ahmad Khusaeri
International Journal of Informatics, Economics, Management and Science Vol 5 No 1 (2026): IJIEMS (January 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta
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DOI: 10.52362/ijiems.v5i1.1600
Inequality in educational infrastructure remains a strategic challenge in West Java Province, where disparities in facility availability across regions hinder equitable access to education. This study aims to analyze and map regional priorities for the development of educational facilities (Elementary to Vocational High Schools) using the Analytical Hierarchy Process (AHP) method. Utilizing secondary data from 27 districts/cities, this study converts school availability data into standardized "Gap Scores." The criteria weighting results reveal that Vocational High Schools (SMK) have the highest urgency for intervention with a priority weight of 41%, followed by Senior High Schools (SMA) at 29%, Junior High Schools (SMP) at 21%, and Elementary Schools (SD) at 10%. This finding indicates a strong policy focus on vocational education. Based on the final synthesis, Kuningan Regency ranks first in development priority with a total score of 73.87%, followed by Majalengka Regency (69.84%) and Cirebon Regency (65.61%). Conversely, urban areas such as Bekasi City (6.92%) and Depok City (15.56%) show relatively adequate facility fulfillment. This study contributes a Data-Driven Decision Making model for the provincial government to allocate education infrastructure budgets more objectively, targeting regions with the highest disparities.
The effect of the fraud hexagon on Financial statement fraud in the finance sector companies Listed on the indonesian stock exchange from 2020 -2023
Bertha Elvy Napitupulu;
Muhammad Diva;
Oktavia Marpaung;
Frisca L. Siagian;
Rudy Hedianton Saragih;
Luky Yunia Wennadi
International Journal of Informatics, Economics, Management and Science Vol. 5 No. 2 (2026): IJIEMS (August 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta
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DOI: 10.52362/ijiems.v5i2.2567
Financial statements are documents that present a company’s financial information and serve as the basis for evaluating the company’s performance and financial stability. Financial statements contain information regarding the company’s management performance and reflect the company’s condition over a given business period. Every company strives to produce financial statements that are accurate, relevant, and reliable so as to demonstrate that its operations are running smoothly. Fraud is committed to manipulate financial statements so that they appear sound, relevant, and reliable. Financial statement fraud can be caused by various factors. Theories regarding the causes of financial statement fraud have evolved from the fraud triangle, fraud diamond, fraud pentagon, and fraud hexagon, where the factors are pressure, opportunity, rationalization, capability, arrogance, and collusion. This study aims to analyze the influence of the fraud hexagon—comprising pressure, opportunity, rationalization, capability, arrogance, and collusion—on financial statement fraud in financing sector companies listed on the Indonesia Stock Exchange during the 2020–2023 period. The results of the study indicate that none of the factors in the fraud hexagon had an effect on financial statement fraud at financing sector companies listed on the Indonesia Stock Exchange during the 2020–2023 period.
Blockchain For Halal Certification Integrity and Consumer Trust: A Systematic Literature Review
Marhaeni Marhaeni;
Wahidah Binti Md Shah;
Othman Bin Mohd
International Journal of Informatics, Economics, Management and Science Vol. 5 No. 2 (2026): IJIEMS (August 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta
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DOI: 10.52362/ijiems.v5i2.2569
This study synthesizes current developments concerning the application of blockchain technology to reinforce halal certification integrity and strengthen consumer trust. A systematic literature review (SLR) was carried out following the PRISMA protocol, using Scopus and Web of Science databases covering 2019- 2025. From an initial 108 records, 48 studies met the eligibility criteria and were analyzed thematically. The review reveals four interconnected domains traceability and transparency, governance and regulatory structures, organizational readiness, and technological orchestration which jointly determine blockchain readiness within halal ecosystems. The findings demonstrate that blockchain, particularly when combined with IoT, AI, and smart contracts, facilitates secure verification, improves data integrity, and enhances auditability. A conceptual framework is proposed to illustrate how institutional capacity, technological integration, and regulatory harmonization collectively shape consumer trust
CEO Turnover, Earnings Management, And Family Ownership (Empirical Study On Property And Real Estate Companies Listed On The Indonesia Stock Exchange, 2020-2022)
Titi Aslah;
Jhon Tarigan;
Andhika Napitupulu
International Journal of Informatics, Economics, Management and Science Vol. 5 No. 2 (2026): IJIEMS (August 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta
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DOI: 10.52362/ijiems.v5i2.2629
This study aims to analyze and provide empirical evidence of the effect of CEO turnover on earnings management, with family ownership as a moderating variable, in property and real estate companies in Indonesia. The hypotheses tested are: (1) CEO turnover is positively related to earnings management, and (2) family ownership strengthens the relationship between CEO turnover and earnings management. This study uses data from property and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022, selected on the criteria that they published audited financial statements denominated in rupiah, accessible on the IDX website. Samples were obtained through purposive sampling, and the data were analyzed using multiple regression analysis. The results show that (1) CEO turnover is related to earnings management, so the first hypothesis is accepted, and (2) family ownership significantly strengthens the relationship between CEO turnover and earnings management, so the second hypothesis is accepted.
Internal Control over Financial Reporting (ICoFR) in Indonesia: Regulatory Development, Implementation Challenges, and Organizational Readiness Framework
Adrian Adrian;
Oktavia Marpaung;
Verdi Yasin;
Kuncoro Wibowo
International Journal of Informatics, Economics, Management and Science Vol. 5 No. 2 (2026): IJIEMS (August 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta
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DOI: 10.52362/ijiems.v5i2.2550
Reliable financial reporting is essential for investor confidence, corporate governance, and sustainable organizational performance. The increasing complexity of business operations and regulatory expectations has heightened the importance of Internal Control over Financial Reporting (ICoFR). Indonesia recently introduced a mandatory ICoFR framework through Financial Services Authority Regulation (POJK) No. 15 of 2024 and the Minister of State-Owned Enterprises Decree No. SK-5/DKU.MBU/11/2024. This study examines the development of ICoFR regulations in Indonesia, identifies key implementation challenges, and proposes an Integrated Organizational Readiness Framework for Internal Control over Financial Reporting (IORF-ICoFR). Using an integrative literature review and regulatory analysis, the study synthesizes international governance frameworks, Indonesian regulations, and professional implementation guidance. The findings indicate that effective ICoFR implementation depends not only on regulatory compliance but also on organizational readiness, including governance, leadership commitment, human capital, business process maturity, technology governance, risk management integration, and continuous monitoring. The proposed framework provides a practical reference for organizations seeking to strengthen internal controls and enhance the reliability of financial reporting. This study contributes to the literature by integrating regulatory and organizational readiness perspectives within the Indonesian context and offers practical implications for regulators, financial institutions, state-owned enterprises, audit committees, internal auditors, and corporate management.
Student Dropout Prediction Using XGBoost and Explainable AI (SHAP): A Case Study of Portuguese Student Dataset
Chandra Kesuma;
Vembria Rose Handayani
International Journal of Informatics, Economics, Management and Science Vol. 5 No. 2 (2026): IJIEMS (August 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta
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DOI: 10.52362/ijiems.v5i2.2649
Student dropout is one of the major challenges in higher education, as it can affect students’ academic continuity as well as the efficiency of institutional resource management. The availability of academic, administrative, demographic, and socioeconomic data provides opportunities to develop machine learning models capable of identifying students based on their dropout status. However, models with high predictive performance often have limited interpretability, making them difficult to use as an informative basis for higher education decision-makers. This study aims to develop a dropout status classification model using Extreme Gradient Boosting (XGBoost) and to explain the contribution of features to the model’s decisions using Explainable AI through the SHapley Additive exPlanations (SHAP) method. The dataset consists of 4,424 students from higher education institutions in Portugal, with 36 predictor variables. The original three-class target, consisting of Dropout, Enrolled, and Graduate, was transformed into a binary classification problem, with Dropout as the positive class and Graduate and Enrolled as the Non-Dropout class. The study compares Logistic Regression, Random Forest, Support Vector Machine (SVM), and XGBoost using accuracy, precision, recall, F1-score, and ROC-AUC. The results of stratified 5-fold cross-validation show that XGBoost achieves the best overall performance, with an accuracy of 88.07%, recall of 77.90%, F1-score of 80.76%, and ROC-AUC of 92.64%. On the testing data, XGBoost achieves an accuracy of 88.14%, precision of 83.03%, recall of 79.23%, F1-score of 81.08%, and ROC-AUC of 93.40%. SHAP analysis indicates that Curricular units 2nd sem (approved) is the feature with the greatest contribution to the model’s decisions, followed by Tuition fees up to date, Curricular units 1st sem (approved), Course, and Age at enrollment. Additional experiments removing first- and second-semester academic features resulted in a substantial decrease in model performance. These findings indicate that the model has strong predictive capability but is more appropriately used to predict dropout status based on students’ academic trajectories rather than being claimed as an early warning system from the beginning of their studies.