International Journal Of Economics Social And Technology
nternational Journal of Economics Social and Technology (IJEST) is a manuscript publication media that contains the results of scientific research in the field of Economics, Social, and Technology that applies peer-reviewed research. Manuscripts published in the International Journal of Economics Social and Technology (IJEST) contain the results of scientific research, original articles of new scientific reviews, the International Journal of Economic Social and Technology (IJEST) accepts manuscripts in the field of research which include scientific fields: economics / Islamic Economics, Human Resources Management, Management Marketing / E-Marketing /Digital Marketing, Management Financial, Accounting / E-Accounting / Islamic accounting, Taxation / E-Taxation, Entrepreneurship, Marketing Information Systems, E-HRD, Financial Technology, Technology in economics, System Information Management, Banking / Islamic Banking, Agribusiness/Agricultural Economy, environmental, Public Administration, International Politics and Security, Media, Information and Literacy, Politics, Governance and Democracy, Information Technology Infrastructure, Knowledge Management Systems, Project Management Systems, Geographic Information System, Enterprise Architecture, Supply Chain Management, Customer Relationship Management, Intelligent Decision Support Systems, Business Intelligence, Business Process Modelling, IT Audit & Assessment, Software Engineering, Process Mining, Data Mining, Data Visualization. IJEST Published 4 times a year March, June, September, December
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<![CDATA[The Influence of Financial Literacy, Financial Inclusion, Marketing Strategy, and Technology on the Development of Culinary MSMEs in Medan Baru District ]]>
<![CDATA[Silaban, Riski Riama]]>;
<![CDATA[Lasmaria]]>;
<![CDATA[Sari, Ike Rukmana]]>;
<![CDATA[kumalasari, Fauziah]]>
<![CDATA[ International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 1 (2025): Maret 2025 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v4i1.594
<![CDATA[Micro, Small, and Medium Enterprises (MSME) cover various sectors such US trade, industry, and services, which together form the foundation of a strong and sustainable economy. The presence of MSME supports economic diversification, reduces economic disparities, and increases the resilience of the country's economy. MSMEs will be able to compete if they are able to implement good management and good marketing strategies and are able to utilize digital information technology well. The development of e-commerce allows MSME to expand their market reach and increase sales. Because currently digital technology is one of the main needs and has become a pattern and lifestyle of today's society, especially for millennials. The purpose of this study is to find out strategic ways to increase the knowledge of MSME actors ]]>
<![CDATA[Managerial Performance Study: The Role Of Budget Participation And Budget Clarity With Accounting Information System Characteristics As Moderating Variables ]]>
<![CDATA[Irfan, Irfan]]>
<![CDATA[ International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 1 (2025): Maret 2025 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v4i1.596
<![CDATA[This study uses a quantitative approach. The population in this study consisted of 131 people, the sample in this study was 131 respondents. This study uses the Partial Least Square methodology. Processing data and drawing conclusions, researchers use the SmartPLS program. Based on the results of the study Budget participation affects managerial performance at PT. North Sumatra Plantation, clarity of budget targets affects managerial performance at PT. North Sumatra Plantation. The characteristics of the management accounting information system that acts as a moderating variable are stated to be able to moderate the relationship between budget participation and managerial performance which has been tested through the absolute difference test. The characteristics of the management accounting information system that acts as a moderating variable are stated to be able to moderate the relationship between clarity of budget targets and managerial performance which has been tested through the absolute difference test ]]>
<![CDATA[The Influence of Firm Size, Capital Structure, Liquidity, Profitability, And Asset Structure on Firm Value : A Study on Manufacturing Companies in The Infrastructure Sector Listed on The Indonesia Stock Exchange (IDX) For the Period 2020-2023 ]]>
<![CDATA[Situmorang, Lilis Farida]]>;
<![CDATA[Pratama, Su Novianti Suci]]>;
<![CDATA[Wulandari, Bayu]]>;
<![CDATA[Habibie, Muhammad]]>
<![CDATA[ International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 1 (2025): Maret 2025 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v4i1.597
<![CDATA[This research aims to find out influence in a way partial from size company capital structure liquidity profitability and structure assets to mark company to company manufacturing in the sector infrastructure listed on the Indonesia Stock Exchange for the period 2020-2023. The population as many as 70 companies but that fulfills criteria research that can made into sample study as many as 17 companies. The sampling technique sample study that is using purposive sampling. The type of data used in this study is secondary data. The results of this study indicate that size company capital structure liquidity profitability and structure assets in a way simultaneous influential to mark company. In partial size the company has no influence in a way significant to mark company capital structure has an influence in a way significant to mark company liquidity has an influence in a way significant to mark company profitability has an influence in a way significant to mark company structure assets have influence in a way significant to mark company.]]>
<![CDATA[The Influence of Financial Literacy, Financial Inclusion, Internal Control, and Financial Performance on the Decision to Use QRIS among MSMEs in Medan City ]]>
<![CDATA[Manalu, Naomi]]>;
<![CDATA[Panjaitan, Angelina Kisfiyani]]>;
<![CDATA[Nainggolan, Benny Rojeston Marnaek]]>;
<![CDATA[Situmorang, Dokman Marulitua]]>
<![CDATA[ International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 1 (2025): Maret 2025 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v4i1.599
<![CDATA[This study aims to analyze the influence of financial literacy, financial inclusion, internal control, and financial performance on the decision to use QRIS among MSMEs in Medan City. This research is associative in nature with a quantitative approach. The sampling technique applied is purposive sampling, with a sample size of 95 respondents. Data collection was conducted through the distribution of questionnaires, which were then analyzed using multiple linear regression analysis techniques with SPSS version 25. Based on the research results, the partial analysis shows that: 1) Financial literacy has a significant influence on the decision to use QRIS; 2) Financial inclusion has a significant influence on the decision to use QRIS; 3) Internal control has a significant influence on the decision to use QRIS; 4) Financial performance has a significant influence on the decision to use QRIS. Simultaneously, financial literacy, financial inclusion, internal control, and financial performance collectively influence the decision to use QRIS among MSMEs in Medan City]]>
<![CDATA[Earnings Management and Tax Avoidance in Determining Firm Value in the Financial Sector ]]>
<![CDATA[Agustin, Agustin]]>;
<![CDATA[Syamsul, Syamsul]]>;
<![CDATA[Zuhroh, Siti]]>
<![CDATA[ International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 1 (2025): Maret 2025 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v4i1.653
<![CDATA[This study explores the role of earnings management and tax avoidance in determining firm value within the financial sector in Indonesia. Employing a causal associative method with a quantitative approach, the research analyzes 68 observations from 41 financial companies listed on the Indonesia Stock Exchange (IDX) during 2020–2023. Earnings management is measured using the Modified Jones Model, tax avoidance through the Cash Effective Tax Rate, and firm value by Tobin’s Q. Data were analyzed using multiple linear regression, supported by classical assumption tests. The findings indicate that neither earnings management nor tax avoidance has a significant impact on firm value, whether assessed individually or simultaneously. This may be attributed to strict regulatory oversight and the increasing investor focus on business fundamentals rather than accounting or tax strategies. The study highlights limitations, such as a short observation period and reduced sample size due to data cleaning. Future research is encouraged to include additional variables, extend the time frame, and consider sector-specific analyses to enhance understanding. The results provide practical insights for corporate stakeholders and contribute to academic discourse on financial reporting and firm valuation in regulated markets.]]>
