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International Journal Management and Economic (IJME)
Published by Asosiasi Dosen Muda Indonesia
ISSN : 28290399     EISSN : 28290526     DOI : https://doi.org/10.56127/jaemb.v1i2
Core Subject : Economy,
Economics, Econometrics & Finance
International Journal Management and Economic (IJME) is published three times a year, in January, Mey and September by Asosiasi Dosen Muda Indonesia. IJME aims to: Promote the latest research results on Management and/or Entrepreneurship and also Economic. Only publish the results of Subjects suitable for publication include but are not limited to the fields of Marketing Management, Finance Management, Strategic Management, Operation Management, Human Resource Management, E-business, Knowledge Management, Management Accounting, Management Control System, Management Information System, International Business, Economics, Business Economics, Business Ethics and Sustainable, and Entrepreneurship, etc. IJME welcomes papers with the above objectives and scope. The editor decides the paper to be published in IJME after being reviewed by an appointed reviewer (double blind review)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 132 Documents
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IMPACT OF REGIONAL REVENUE AND ALLOCATION FUNDS ON FINANCIAL INDEPENDENCE AND ECONOMIC GROWTH IN RIAU ISLANDS 2013-2023 Sri Wahyu Handayani
International Journal Management and Economic Vol. 4 No. 2 (2025): May: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v4i2.2198

Abstract

This research aims to analyze the influence of Regional Original Income (PAD) and General Allocation Funds (DAU) on regional financial independence and economic growth in the Riau Islands Province in 2013-2023. The research method used is a quantitative method with secondary data in the form of budget realization reports. Data analysis was carried out using multiple linear regression and path analysis to test the direct and indirect effects between variables. The research results show that PAD has a positive and significant influence on regional financial independence, while DAU has no significant influence. Apart from that, neither PAD nor DAU have a significant effect on regional economic growth. This research identifies limitations in the sample coverage which only involves districts/cities in the Riau Islands Province as well as low Adjusted R Square values, which indicate the existence of other variables that have not been studied but have the potential to influence the results. This research recommends further studies to expand the regional coverage, extending the period research time, as well as adding other relevant variables to enrich the analysis. It is hoped that these findings will provide insight for local governments in increasing financial independence and economic growth through optimizing regional resources.
EFFECT OF ECONOMIC DETERMINANTS OF TAX COMPLIANCE ON TAX REVENUE IN NIGERIA Agana, Ogagaoghene John; Okwo, Ifeoma Mary; Obasi, Ama Ibiam; Agana, Sarah Taiwo
International Journal Management and Economic Vol. 5 No. 1 (2026): January: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v5i1.1657

Abstract

Nigeria’s tax revenue remains relatively low compared to its potential, suggesting persistent compliance gaps. Strengthening compliance through enforceable economic and administrative mechanisms is therefore critical for improving domestic revenue mobilization. Objective: This study investigates the extent to which selected economic determinants of tax compliance tax audit probability, interest on late and non-payment of taxes, tax filing rate, and tax rate influence tax revenue in Nigeria. Methodology: The study adopts an ex-post facto quantitative design using annual time-series data (1990–2020) sourced from the Federal Inland Revenue Service (FIRS) and the Central Bank of Nigeria (CBN) Statistical Bulletin. The relationships between the explanatory variables and tax revenue were examined using multiple regression analysis (SPSS). Findings: Results indicate that tax audit probability, interest on late and non-payment of taxes, tax filing rate, and tax rate each have a positive and statistically significant effect on tax revenue in Nigeria. The model suggests that reductions in these determinants are associated with corresponding declines in tax revenue, underscoring their relevance for revenue performance. Implications: The findings imply that improving audit coverage and effectiveness, strengthening enforcement of interest charges for defaults, and increasing taxpayer filing compliance can enhance revenue outcomes. Policy efforts should prioritize risk-based auditing, timely filing enforcement, and administrative measures that reduce non-compliance. Originality: This study contributes evidence from a long-run Nigerian dataset by jointly testing multiple compliance-related economic determinants within one empirical framework, offering integrated insight for tax administration reforms aimed at improving revenue generation.
THE EFFECT OF INVESTMENT OPPORTUNITY SET AND BOOK TAX DIFFERENCES ON EARNINGS GROWTH WITH MANAGERIAL OWNERSHIP AS MODERATING (A STUDY ON BASIC MATERIAL AND INDUSTRIAL COMPANIES) Lativa, Lativa; Dwimulyani, Susi
International Journal Management and Economic Vol. 5 No. 1 (2026): January: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v5i1.2497

Abstract

This study looks at how Book Tax Differences (BTD) and Investment Opportunity Set (IOS) affect earnings growth in industrial and raw material companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. To evaluate the impact of managerial ownership on earnings growth through IOS and BTD, managerial ownership is included as a moderator. This study uses quantitative methodology and uses secondary data from the company's website, idnfinancials.com, and the IDX website. A total of 95 observations were obtained from a sample of 19 companies with purposive sampling technique for sampling. Eviews 12 is the program used for data analysis. The findings of this study are that earnings growth is significantly influenced by IOS and BTD. Meanwhile, managerial ownership has a role in moderating the positive effect of BTD on Earnings Growth but does not moderate the effect of IOS on Earnings Growth of raw material and industrial companies. This study has novelty from the aspect of sample characteristics that are more focused on raw material and industrial companies by combining the theories of IOS, BTD, Earning of Growth (PL), Manajerial Ownership (KM), Firm Size (FS), DER, CR and including 3 control variables FS, DER, CR and moderating variables, namely managerial ownership which have not been raised in previous studies, especially for research on raw material and industrial companies.
THE EFFECT OF TRANSFORMATIONAL LEADERSHIP, MOTIVATION, AND COMMITMENT ON EMPLOYEE PERFORMANCE AT PT JASA ANGKASA SEMESTA TBK, MEDAN Sariani; Surya Bakti
International Journal Management and Economic Vol. 5 No. 1 (2026): January: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v5i1.2509

Abstract

This study examines the effect of transformational leadership, work motivation, and organizational commitment on employee performance at PT Jasa Angkasa Semesta Tbk, Medan. Using a quantitative explanatory approach, data were collected from 60 employees through a structured questionnaire and analyzed using multiple linear regression with SPSS. The results indicate that transformational leadership, motivation, and organizational commitment each have a positive and significant effect on employee performance. Partial testing shows that commitment is the most dominant factor influencing performance, followed by transformational leadership and motivation. Simultaneously, the three independent variables significantly explain employee performance, with a coefficient of determination of 73 percent. These findings highlight the importance of effective leadership practices, motivational strategies, and commitment-building efforts in enhancing employee performance, particularly in aviation support service organizations characterized by high operational demands. This study contributes to human resource management literature and provides practical implications for managers in improving organizational performance through strategic people management
THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY IN MEDIATING THE RELATIONSHIP BETWEEN LEVERAGE AND TAX AGGRESSIVENESS Janudin; Warasto, Hestu Nugroho
International Journal Management and Economic Vol. 5 No. 1 (2026): January: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v5i1.2510

Abstract

This study investigates the role of Corporate Social Responsibility (CSR) in mediating the relationship between leverage and tax aggressiveness in primary consumer goods companies, specifically the food and beverage subsector, listed on the Indonesia Stock Exchange during the 2020–2024 period. Using a quantitative approach, this research analyzes 100 firm-year observations from 20 companies selected through purposive sampling. Data were examined using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS. The results indicate that leverage does not have a significant direct effect on tax aggressiveness, nor does it significantly influence CSR disclosure. Furthermore, CSR is found to have a positive but insignificant effect on tax aggressiveness. Mediation analysis reveals that CSR does not mediate the relationship between leverage and tax aggressiveness. These findings suggest that corporate tax aggressiveness in the primary consumer goods sector is not primarily driven by leverage or CSR practices, but may be influenced by other organizational and institutional factors. This study contributes to the literature by providing empirical evidence on the limited mediating role of CSR in corporate tax behavior within an emerging market context.
THE EFFECT OF ONLINE STORE DESIGN QUALITY ON CONSUMER PURCHASING DECISIONS Budiman, Santi; Parama Kartika Dewa
International Journal Management and Economic Vol. 5 No. 1 (2026): January: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v5i1.2531

Abstract

The purpose of this research is to enable online stores to develop effective strategies in focusing on the development of their existing design quality to ensure their platforms can maintain customer loyalty, encourage customers to make purchases, and generate other positive effects. The model in this study has a stage, namely design quality, which consists of usability, functionality, and sociability factors to shape purchasing decisions. Sampling was conducted using non-probability sampling and purposive sampling techniques with a sample size of 230 respondents. The criteria set for the sample were respondents who had made purchases at online stores within the last year. The questionnaire was distributed online to all respondents in the Special Region of Yogyakarta Province to meet data collection requirements. This study used multiple regression analysis processed with SPSS for Mac software. In general, the results of this study indicate that the variables of usefulness, functionality, and sociability have a positive effect on the variable of purchasing decision. The implication for online stores is to develop strategies to ensure that the quality of their platform design can trigger consumers to make purchases and even spread other positive effects, in line with the main objective of this study.
SUSTAINABLE TOURISM DEVELOPMENT IN CAN THO CITY: A QUALITATIVE APPROACH Le Thi Dieu Hien; Nguyen Quoc Nghi; Le Thi Khanh Duy
International Journal Management and Economic Vol. 5 No. 1 (2026): January: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v5i1.2534

Abstract

Aiming to propose solutions for sustainable tourism development in Can Tho City, this study has adopted a qualitative approach to clarify key bottlenecks in the city’s tourism sector that hinder sustainability. Through focus group discussions and expert consultations, the study has identified bottlenecks related to economic benefits, environmental and tourism resources, and socio-cultural aspects. Based on these findings, the study has proposed several solutions to promote sustainable tourism in Can Tho City, including ensuring fair economic benefit distribution, protecting the environment and tourism resources, and preserving community culture.
QRIS AS SUPPORTERS AND DRIVERS ECONOMIC GROWTH IN PROCESSING TRANSACTION RETAIL IN THE DIGITAL ERA Natalios Peter Sipasulta; Dionysia Kowanda; Siti Nurafiah
International Journal Management and Economic Vol. 5 No. 1 (2026): January: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v5i1.2535

Abstract

The development of digital payments in Indonesia has shown significant acceleration since the launch of the Quick Response Code Indonesian Standard ( QRIS ). This paper analyzes QRIS's role in facilitating retail transaction efficiency, increasing financial inclusion for MSMEs, and its contribution to digital economic growth. Using a mixed-methods approach (analysis of secondary transactions and merchant data from Bank Indonesia, along with a review of empirical literature and MSME case studies), the paper finds that QRIS adoption correlates with increased digital retail transaction volume, expanded MSME market access, and transaction cost efficiency—factors that collectively support domestic digital economic growth. Policy recommendations focus on strengthening digital infrastructure, enhancing MSME digital literacy, and incentivizing cross-border interoperability. (Bank Indonesia)
DETERMINANTS OF STOCK PRICES IN COAL MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Ari Kharisma
International Journal Management and Economic Vol. 5 No. 1 (2026): January: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v5i1.2568

Abstract

This study aims to analyze the factors affecting stock prices, namely Return on Assets (ROA), Return on Equity (ROE), and Earnings per Share (EPS), in coal mining sub-sector companies listed on the Indonesia Stock Exchange (IDX). The research sample consists of 15 companies selected using a purposive sampling technique. The data used are secondary data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). Parametric tests were employed, and the analytical methods included classical assumption tests, multiple linear regression analysis, the coefficient of determination, and hypothesis testing. The results indicate that ROA, ROE, and EPS have a significant effect on stock prices of coal mining sub-sector companies listed on the IDX during the 2022–2024 period. However, ROA and ROE do not have a significant partial effect, although the combined influence of these three variables remains relevant in determining stock prices.
HEALTH LEVEL ASSESSMENT OF PT ALLO BANK INDONESIA TBK FOR THE PERIOD 2020-2024 Ana Dwi Pertiwi
International Journal Management and Economic Vol. 5 No. 1 (2026): January: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v5i1.2569

Abstract

The financial performance of an entity serves as a measure used to assess a company's ability to generate revenue or profits reflected in a given period. One of the digital banks in Indonesia is Allo Bank. The purpose of this research is to provide an analysis of how the assessment of the health level of PT Allo Bank Indonesia Tbk for the 2020-2024 period uses eight variables, namely NPL, LDR, GCG, ROA, ROE, NIM, BOPO, and CAR. The analysis technique applied in this study is to analyze financial statements through the RGEC approach. The results of this study show that overall, during the period 2020 to 2024, Allo Bank's health condition received a Very Healthy rating in 2020 and 2021, with composite values of 87.50% and 90%, respectively. And obtained the Healthy rating for the 2022-2024 period with a composite value of 80%, 82.50%, and 82.50%, respectively.

Page 13 of 14 | Total Record : 132

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