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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 145 Documents
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AUDIT ANALYTICS OF MULTI-ASSET INVESTMENTS IN BITCOIN, GOLD, AND STOCKS DURING 2022–2024: FINANCIAL REPORTING, RISK, AND GOVERNANCE PERSPECTIVES Tommy Kuncara; Fera Riske Anggita
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.v5i1.2576

Abstract

Multi-asset allocations combining Bitcoin, gold, and stocks have become increasingly common, yet they raise heightened challenges for financial reporting reliability, downside-risk communication, and governance assurance because these assets differ in volatility, custody mechanisms, and valuation evidence chains. Objective: This study aims to develop and apply a multi-asset investment audit perspective for Bitcoin, gold, and stocks over 2022–2024 by integrating market-risk evidence with financial reporting and governance implications to support more risk-informed assurance and disclosure practices. Methodology: The research uses a quantitative design based on secondary daily closing price data for Bitcoin (BTCUSD), gold (XAUUSD), and stocks proxied by the S&P 500 index (^SPX) for 2022–2024. Data were collected from a public market database and analyzed using comparative return–risk measures, cross-asset correlation, drawdown analysis, and tail-risk indicators (VaR and CVaR/Expected Shortfall), complemented by a structured audit evidence-chain mapping to translate risk signatures into audit and control priorities. Findings: Bitcoin produced the highest annualized mean return (38.90%) but also the highest annualized volatility (55.47%), deepest maximum drawdown (-67.02%), and most severe tail risk (daily CVaR/ES 95% = -7.59%). Gold exhibited the most stable profile (14.51% volatility; -20.84% drawdown), while stocks were moderate (17.50% volatility; -25.38% drawdown). An equal-weight portfolio reduced overall volatility (22.89%) and tail risk (daily CVaR/ES 95% = -3.12%) relative to Bitcoin alone, yet still experienced a meaningful maximum drawdown (-35.65%). Bitcoin also showed stronger co-movement with stocks (0.441) than with gold (0.116), indicating equity-like risk sensitivity during this period. Implications: The results support a risk-weighted approach to auditing multi-asset investments, emphasizing valuation governance, disclosure specificity, and custody/existence assurance for digital assets, while aligning portfolio narratives with observed tail-risk concentration and dependence patterns. Originality/value: The study contributes an integrated framework that links downside-focused risk analytics (drawdowns and CVaR) with audit evidence-chain and governance mapping in a single multi-asset setting.
THE IMPACT OF CORPORATE GOVERNANCE AND SUSTAINABILITY PERFORMANCE ON FIRM VALUE: EVIDENCE FROM ENERGY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Yusuf; Umam, Danang Choirul
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.v5i1.2591

Abstract

This study investigates the impact of corporate governance mechanisms and sustainability performance on firm value in energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Using balanced panel data and employing a Fixed Effects Model, the analysis examines the roles of board independence, board size, audit committee, institutional ownership, sustainability performance, and firm size in explaining firm value. The results show that independent commissioners have a positive and significant effect on firm value, indicating that effective board independence enhances monitoring quality and investor confidence. Other governance attributes and sustainability performance do not exhibit significant effects, suggesting that formal governance structures and sustainability initiatives are not immediately reflected in market valuation. The overall model is statistically significant and explains a moderate proportion of the variation in firm value. These findings imply that investors in the energy sector prioritize governance quality over structural compliance and short-term sustainability disclosures. The study provides empirical evidence on the relevance of corporate governance in shaping firm value within a capital-intensive and environmentally sensitive industry context.
SOURCES OF RESISTANCE IN THE ADOPTION OF ECO-FRIENDLY LIGHTING PRODUCTS: A STUDY OF TECHNICAL DOUBTS, EXAGGERATED NARRATIVES, AND BRAND DISTRUST Darmawan, Didit; Zakariya, M. Najib
International Journal Management and Economic Vol. 5 No. 2 (2026): 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.v5i2.2652

Abstract

This literature study aims to analyze the sources of consumer resistance to environmentally friendly lighting products, focusing on doubts about technical specifications, resistance to exaggerated green promotion narratives, and distrust of brand motivations behind environmental campaigns. The method used is qualitative library research with a thematic synthesis approach following systematic literature review procedures. The results indicate that technical doubts arise from complex information confusing average consumers and past negative experiences with energy-efficient products. Resistance to promotional narratives is triggered by greenwashing practices, exaggerated unverifiable claims, and patronizing language. Distrust of brand motivations stems from perceptions that companies are more motivated by profit than environmental concern, reinforced by inconsistencies between campaigns and business practices. These three sources of resistance are interconnected and mutually reinforcing, creating significant barriers to adoption of environmentally friendly products. Understanding these resistance sources is essential for manufacturers and policymakers to design more authentic and effective communication strategies. This study contributes theoretically to enriching green marketing literature with a consumer resistance perspective and practically provides foundations for manufacturers in simplifying technical information, avoiding exaggerated claims, and building trust through consistent practices.
THE EFFECT OF TAXPAYER UNDERSTANDING, TAXPAYER AWARENESS, AND TAX SANCTIONS ON THE COMPLIANCE OF INDIVIDUAL TAXPAYERS ENGAGED IN E-COMMERCE BUSINESSES Putri, Virly Tiara; Sinaga, Melan
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.v5i1.2691

Abstract

This study was conducted to analyze and determine the influence of taxpayer understanding, taxpayer awareness, and taxpayer sanctions on individual taxpayer compliance among e-commerce business actors. This study uses primary data. The population in this study is e-commerce business actors in the West Jakarta area. The data and sampling methods used in this study employed a convenience sampling method, resulting in 100 respondents from the West Jakarta area. The data analysis technique used in this study was the multiple linear regression analysis method, and was processed using Statistical Package for the Social Sciences (SPSS) version 27 software. The results of this study indicate that taxpayer understanding and taxpayer sanctions have a positive and significant effect on taxpayer compliance, while taxpayer awareness does not affect taxpayer compliance
THE EFFECT OF FINANCIAL PERFORMANCE AND AUDIT COMMITTEE SIZE ON FINANCIAL DISTRESS IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Akhsani, Novi; Wulandari, Eka Salfa
International Journal Management and Economic Vol. 5 No. 2 (2026): 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.v5i2.2686

Abstract

This study aims to examine the effect of financial performance and audit committee size on financial distress in manufacturing firms listed on the Indonesia Stock Exchange. Financial performance is represented by profitability and liquidity, while financial distress is measured using a modified Altman model. The research applies a quantitative approach using secondary data derived from published financial statements. The sample consists of selected manufacturing companies that meet specific criteria and are observed over a continuous period. Data analysis is conducted using panel data regression to evaluate both partial and simultaneous effects of the independent variables on financial distress. The findings indicate that profitability and liquidity significantly influence financial distress, suggesting that firms with stronger financial performance are less likely to experience financial difficulties. In contrast, audit committee size does not show a significant individual effect, although it contributes jointly with financial performance variables. These results highlight the importance of financial indicators in predicting corporate financial stability.
THE EFFECT OF TAX UNDERSTANDING AND TAXPAYER AWARENESS ON THE PERCEPTION OF TAX REVENUE AMONG MSMES AT KPP PRATAMA CIAWI (A CASE STUDY IN CIBUNGBULANG DISTRICT) Susilawati; Fahmi, Darul; Sudirman, Ganefo
International Journal Management and Economic Vol. 5 No. 2 (2026): 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.v5i2.2687

Abstract

This study aims to examine the effect of tax understanding and taxpayer awareness on the perception of tax revenue among Micro, Small, and Medium Enterprises registered at KPP Pratama Ciawi, particularly in Cibungbulang District. The research adopts a quantitative associative approach using primary data collected through structured questionnaires distributed to MSME actors. The data were analyzed using multiple linear regression to identify both partial and simultaneous effects of the independent variables on the dependent variable. The findings indicate that tax understanding does not have a significant effect on the perception of tax revenue, while taxpayer awareness has a positive and significant influence. Simultaneously, both variables significantly affect the perception of tax revenue. These results suggest that enhancing internal awareness plays a more critical role than cognitive understanding in shaping positive perceptions toward tax revenue among MSMEs. The study provides implications for tax authorities to strengthen awareness-based education and outreach programs.
MEASURABLE KEY PERFORMANCE INDICATORS AS A TOOL FOR ASSESSING THE SUCCESS OF AN ORGANIZATION'S BUSINESS IMPLEMENTATION Darmawan, Didit; Ayuningsih, Seftia; Dhita, Muhammad Ricky Tirta Jagad; Mardikaningsih, Rahayu; Putra, Arif Rachman
International Journal Management and Economic Vol. 5 No. 2 (2026): 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.v5i2.2698

Abstract

This study examines the role of measurable key performance indicators (KPIs) as instruments for assessing the success of organizational business execution. Using a qualitative literature review approach, the study analyzes relevant scholarly works on performance measurement, strategic management, and KPI design to identify the principles underlying effective indicator selection, measurement, and use in managerial decision-making. The findings show that effective KPIs should possess relevance, validity, reliability, and sensitivity to change, while also maintaining direct alignment with organizational strategic objectives. KPI selection should be grounded in causal logic that links strategic actions to expected outcomes and should incorporate a balanced combination of leading and lagging indicators. The study also highlights the importance of limiting the number of indicators according to the principle of parsimony in order to maintain managerial focus on critical performance dimensions. In addition, realistic target setting, reliable data collection, validation procedures, and dashboard-based visualization are essential for improving the usefulness of performance information. The effectiveness of KPI systems further depends on the organization’s ability to interpret performance data, integrate it into formal decision-making processes, and use it to support accountability, organizational learning, and continuous improvement. This study contributes theoretically to the understanding of the relationship between performance measurement and strategic management, while practically offering guidance for organizations in designing KPI systems that support evidence-based evaluation of business execution.
ANALYSIS OF THE INFLUENCE OF MACROECONOMIC FACTORS AND THE INDONESIAN SHARIA STOCK INDEX (ISSI) ON THE NET ASSET VALUE (NAB) OF ISLAMIC MUTUAL FUNDS FOR THE PERIOD 2019-2023 Risnawati; Misdiyono; Siti Aisyah
International Journal Management and Economic Vol. 5 No. 2 (2026): 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.v5i2.2699

Abstract

The development of Islamic mutual funds in Indonesia offers an attractive alternative for investors and has good potential for the economic sector in the future. However, throughout the period 2019 to 2023, the net asset value (NAV) of Islamic mutual funds experienced significant fluctuations, with a sharp decline in 2021 and 2022. This study aims to examine the influence of various macroeconomic factors as well as the Indonesia Sharia Stock Index (ISSI) on the net asset value (NAV) of Islamic mutual funds, both partially in the short and long term, as well as overall. The economic factors analyzed include inflation, exchange rate, BI rate and gross domestic product (GDP). A quantitative approach using secondary data was adopted in this study. The sampling technique applied is a saturated sample (census), while data analysis is carried out through the Vector Error Correction Model (VECM) model. The results revealed that in the short term, the exchange rate variable has a significant positive influence on the NAV of Islamic mutual funds. However, inflation, BI interest rate, GDP, and ISSI variables do not show a significant influence on NAV in the short term. Conversely, the long-term test results show that the exchange rate, BI interest rate, and GDP have a significant positive effect on the NAV of Islamic mutual funds, while inflation and ISSI do not have a significant effect. In addition, based on the results of the F test, inflation, exchange rates, BI interest rates, GDP, and ISSI variables simultaneously affect the net asset value (NAV) of Islamic mutual funds.
THE EFFECT OF PROFITABILITY, LIQUIDITY, AND LEVERAGE ON FIRM VALUE IN ENERGY SUB-SECTOR COMPANIES IN INDONESIA Kurniawan, Andrie; Givan, Bryan; Sofyanty, Devi; Salma Rosyidah
International Journal Management and Economic Vol. 5 No. 2 (2026): 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.v5i2.2706

Abstract

This study aims to examine the effect of profitability, liquidity, and leverage on firm value in energy sub-sector companies listed on the Indonesia Stock Exchange. The research employs a quantitative approach using secondary data derived from corporate financial statements. The analysis is conducted using panel data regression to capture variations across firms and over time. The findings reveal that profitability has a positive and significant influence on firm value, indicating that companies with higher earnings performance tend to receive better market valuation. This result supports signalling theory, which suggests that strong financial performance serves as a positive signal to investors. In contrast, liquidity does not show a significant effect on firm value, implying that the ability to meet short-term obligations is not a primary consideration for investors in this sector. Similarly, leverage is found to have no significant impact on firm value, suggesting that the use of debt does not directly affect market perception in capital-intensive industries such as energy. Overall, the results highlight that profitability is the most dominant factor influencing firm value, while liquidity and leverage play a less critical role. This study contributes to the literature by providing empirical evidence from the energy sector and offers practical implications for management in enhancing firm value through improved financial performance.
THE EFFECT OF BRAND IMAGE, PRODUCT QUALITY, AND PROMOTION ON THE PURCHASE DECISION OF INDOMILK PRODUCTS IN BATAM CITY Angeline; Nora Pitri Nainggolan
International Journal Management and Economic Vol. 5 No. 2 (2026): 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.v5i2.2722

Abstract

This study aims to analyze the influence of brand image, product quality, and promotion on purchasing decisions for Indomilk products in Batam City. This study uses a quantitative approach with a survey method. Data were obtained by distributing questionnaires to Indomilk consumers domiciled in Batam City with a total of 119 respondents. The sampling technique used purposive sampling with the criteria that respondents had purchased Indomilk products and were at least 17 years old. Data analysis was conducted using descriptive statistics and multiple linear regression with the help of SPSS version 26. The results showed that partially brand image, product quality, and promotion had a positive and significant effect on purchasing decisions for Indomilk products in Batam City. Simultaneously, the three independent variables also had a significant effect on purchasing decisions. These findings indicate that consumer purchasing decisions are not only influenced by one factor, but are a combination of positive brand perceptions, good product quality, and effective promotional strategies. Findings study This give implications strategic for company in formulate marketing strategies use increase decision purchase consumers.

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