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 Audit Fee, Audit Tenure, Auditor Rotation, and Company Size on Audit Quality of Banking Companies Listed on the Indonesia Stock Exchange for the 2021–2023 Period ]]>
<![CDATA[Solin, Yosefa Pebe Karina]]>;
<![CDATA[Banurea, Wina Marliana]]>;
<![CDATA[Teng, Sauh Hwee]]>;
<![CDATA[Piter, Jhon]]>
<![CDATA[ International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 2 (2025): June, 2025 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v4i2.598
<![CDATA[The purpose of this study is to examine and evaluate the impact of audit fees, audit tenure, audit rotation, and corporate consistency on audit credibility within the banking corporations listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sampling method used in this study is purposive sampling, utilizing financial summary data from banking industry corporations listed on the IDX during the specified period. The regression data interpretation indicates that audit fees, audit rotation, and audit credibility significantly influence perceptions of audit credibility. However, the engagement between auditor and client does not significantly affect perceptions of audit credibility. Accordingly, large companies with high audit fees and regular audit rotation tend to influence the quality of audits, either positively or negatively.]]>
<![CDATA[Transparency and Accountability in Report Management ]]>
<![CDATA[Sandy, Khairum Nadila]]>;
<![CDATA[Haliah, Haliah]]>;
<![CDATA[Nirwana , Nirwana]]>
<![CDATA[ International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 2 (2025): June, 2025 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v4i2.654
<![CDATA[The aim of this study is to provide a comprehensive context on the importance of transparency and accountability in financial management, and to provide knowledge that will help improve the financial management systems of organizations and the government sector. This research uses a literature method, an approach that aims to analyze and integrate various literature related to the issues discussed. This study uses English or Indonesian articles published in the last 5 years (2021-2025). From the 18 journals studied, it is shown that transparency and accountability in financial statements are very important elements that help increase trust, prevent fraud, and facilitate good decision-making. The study observed that organizations that do not apply these principles risk facing a crisis of trust and legal sanctions, and can increase the risk of bankruptcy Transparent and accountable financial management contributes to organizational stability and operational efficiency]]>
<![CDATA[The Role of Sustainability Reports in Reflecting the Financial Performance of Mining Companies ]]>
<![CDATA[Sarifah, Putri]]>;
<![CDATA[Syamsul, Syamsul]]>;
<![CDATA[Zuhroh, Siti]]>
<![CDATA[ International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 2 (2025): June, 2025 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v4i2.655
<![CDATA[This study investigates the influence of sustainability report disclosures on the financial performance of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Using a quantitative approach with descriptive and verificative methods, the study analyzes 56 observations from 19 companies selected based on specific criteria, including the use of GRI Standards and consistent financial reporting. Sustainability performance is measured through the Sustainability Report Disclosure Index (SRDI), covering economic, environmental, and social dimensions, while financial performance is proxied by Return on Assets (ROA). Data were analyzed using multiple linear regression supported by classical assumption tests. The findings reveal an upward trend in sustainability disclosures across all three dimensions, although with varying consistency among companies. Simultaneous disclosure of the three dimensions does not significantly affect financial performance; however, the social dimension, when examined individually, shows a significant positive impact on ROA. These results highlight the role of social responsibility such as employee welfare and community engagement in enhancing financial outcomes. The study suggests that mining companies improve transparency in sustainability reporting and recommends future research to incorporate additional financial indicators and broader sectors to enrich the analysis.]]>
<![CDATA[The Effect of Village Original Income, Village Fund, Village Allocation Fund, and APBD Financial Assistance on Village Expenditure in the Field of Village Development (A Study of Suka Makmur Village, Binjai Subdistrict, Langkat Regency) ]]>
<![CDATA[Meliana, Meliana]]>;
<![CDATA[Mardhiyah, Najla Ainal]]>;
<![CDATA[Nainggolan, Benny Rojeston Marnaek]]>;
<![CDATA[Situmorang, Dokman Marulitua]]>
<![CDATA[ International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 2 (2025): June, 2025 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v4i2.690
<![CDATA[This study analyzes the effect of village revenue sources on development expenditure in Suka Makmur Village, Langkat Regency. Using financial data from 2020-2024 across six hamlets (60 observations), the research applies multiple linear regression with classical assumption testing. The results show that Village Original Income (PADes) does not have a significant effect (sig. 0.758), while Village Fund (DD) (sig. 0.047), Village Allocation Fund (ADD) (sig. 0.037), and APBD Financial Assistance (sig. 0.029) have a positive effect. Overall, these variables explain 76.8% of the variation in development expenditure (R²=0.768). The findings reveal a high dependence on external funds, with PADes still not fully optimized. The implication is that there is a need to improve internal fiscal capacity through the optimization of local potential, while maintaining accountability in the management of transfer funds. The study recommends intensive assistance to strengthen fiscal independence at the village level and further research on non-financial factors supporting development.]]>
<![CDATA[The Impact of Marketing Strategy, Product Innovation, Capital, and Operational Costs on MSME Revenue in Medan Johor District ]]>
<![CDATA[Simbolon, Ribka Tiara Agustina]]>;
<![CDATA[Adha , Nur Afra]]>;
<![CDATA[Sitorus, Paskah Ria]]>
<![CDATA[ International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 2 (2025): June, 2025 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v4i2.718
<![CDATA[This study aims to evaluate and examine the extent to which marketing strategies, product innovation, capital, and operational costs both individually and collectively affect the income of Micro, Small, and Medium Enterprises (MSMEs) in the Medan Johor District. This research employs a quantitative approach. The population in this study consists of all MSME actors in Medan Johor District, with a sample size of 73 MSMEs. Based on the analysis results, it was found that the four variables marketing strategy, product innovation, capital, and operational costs collectively have a significant effect on MSME income. However, when analyzed separately, only the capital variable showed a positive and significant influence on MSME income. Meanwhile, marketing strategy, product innovation, and operational costs did not exhibit a significant individual effect. The coefficient of determination test yielded an Adjusted R Square value of 0.487, indicating that 48% of the variation in MSME income can be explained by these four variables, while the remaining portion is influenced by other factors outside this study.]]>
