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International Journal Of Economics Social And Technology
Published by Lembaga Riset Ilmiah
ISSN : -     EISSN : 28305132     DOI : -
Core Subject : Economy, Science, Social, Engineering,
Automotive Engineering Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences
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
Arjuna Subject : Umum - Umum
Articles 134 Documents
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Micro, Small, And Medium Enterprises (MSMES) Managed by Migrant Workers and Sustainable Livelihoods for Indonesian Workers in Gombak, Malaysia Hisyam bin Mursyidz; Nafi'ah Nafi'ah; Khoirul Fathoni; Ning Daris Salamah Elmi Putri Sibron
International Journal Of Economics Social And Technology Vol. 5 No. 2 (2026): June, 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v5i2.1665

Abstract

Objective: To examine the function of Small and Medium Enterprises managed by Indonesian migrant workers in helping to achieve sustainable livelihoods. Research Methods: This study used a qualitative approach, collected data through in-depth interviews with immigrant entrepreneurs in Gombak, Selangor, and was supported by the analysis of relevant documents. The data obtained was then analyzed using an interactive analysis model proposed by Miles and Huberman. Results: The results show that Small and Medium Enterprises managed by Indonesian migrant workers in Gombak have an important role in increasing income and supporting migrant survival strategies. Activities in the food, trade, and service sectors help meet families' needs, send remittances, and strengthen social networks among migrants. Despite facing obstacles such as a lack of business legitimacy, limited capital, and minimal legal protection, migrant workers maintain the continuity of their businesses through community solidarity, their experience, and their ability to adapt to the socio-economic situation in Malaysia. Conclusion: Research reveals that migrant MSMEs in Gombak play an important role in improving the quality of life and sustainability of Indonesian migrant workers in Malaysia. Recommendation: The government and relevant agencies need to strengthen access to capital, entrepreneurship training, and legal protection to improve the sustainability of MSMEs and the welfare of Indonesian migrant workers.
Beyond Materialistic Profit: The Meaning of Profit Based On Social And Spiritual Values Riyanti Riyanti; Alimuddin Alimuddin; Syarifuddin Syarifuddin; Sofyan Syamsuddin
International Journal Of Economics Social And Technology Vol. 5 No. 2 (2026): June, 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v5i2.1727

Abstract

Prior studies on non-material profit generally affirm that profit is not merely money, yet few have empirically shown how informal micro-entrepreneurs construct this meaning through their day-to-day trading practices; this gap leaves the theoretical development of social-spiritual accounting largely conceptual rather than grounded in lived experience. This study addresses that gap by analyzing the meaning of profit in the practices of informal small businesses through the perspectives of social and spiritual accounting. This study employs a qualitative method using Husserl’s phenomenological approach. Data were collected through semi-structured interviews, observations, and documentation from four vegetable vendors at a traditional market, with credibility strengthened through source and method triangulation and member checking. The results indicate that profit is not merely understood as the difference between revenue and costs, but also as a blessing received with sincerity and gratitude. Profit is also perceived as the ability to meet family needs and ensure livelihood sustainability. Furthermore, unsold merchandise can be interpreted as a means of sharing, thereby transforming the potential for loss into social-spiritual benefits. Theoretically, this study contributes to social-spiritual accounting by showing that accountability to God and to fellow human beings can be enacted through everyday, undocumented micro-business practices rather than only through formal social or sustainability reporting, and it demonstrates the use of Husserlian phenomenology as a methodological pathway for uncovering such meanings. Practically, the findings suggest that micro-enterprise assistance programs and community-based financial literacy policies should recognize sincerity, gratitude, and sharing as legitimate parts of small traders' economic reasoning rather than treating informal record-keeping solely as a deficiency to be corrected. The novelty of this study lies in the interpretation of profit as social-spiritual accounting grounded in the lived experiences of vegetable vendors.
Setting Selling Prices for Tempe Producers Based on Social and Spiritual Values Sahrir Sahrir; Alimuddin Alimuddin; Syarifuddin Syarifuddin; Sultan Sultan
International Journal Of Economics Social And Technology Vol. 5 No. 2 (2026): June, 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v5i2.1740

Abstract

This study aims to uncover the social and spiritual values inherent in the pricing practices of tempeh entrepreneurs. This study is important because pricing decisions in microenterprises are often understood merely as economic mechanisms, whereas in practice, pricing also serves as a space for negotiation between business sustainability, concern for buyers, honesty, gratitude, and the responsibility to maintain product quality. Although prior accounting research on MSME pricing has largely emphasized formal cost structures and market mechanisms, limited attention has been given to how informal, values-laden reasoning shapes everyday price-setting among micro-entrepreneurs; this study addresses that gap by offering an interpretive, informant-grounded account of tempe producers' pricing practices. The research employs an interpretive qualitative approach, with data sources consisting of interview transcripts from three tempe business owners: Mr. Suyadi, Mrs. Ti, and Mrs. Kat. The data were analyzed through data reduction, thematic coding, presentation of a findings matrix, and interpretation using the perspectives of social-spiritual accounting and Islamic business ethics. The research findings indicate that the pricing of tempeh is not entirely based on detailed cost records, but rather on simple calculations based on soybean prices, ancillary costs, market prices, and an estimated margin deemed sufficient. Social values are evident in efforts not to burden buyers, maintain price affordability, offer incentives to bulk buyers, and sustain customer relationships through quality. Spiritual values are evident in expressions of gratitude, work as an effort to improve family life, honesty in explaining price increases, and an orientation toward a reasonable livelihood. This study concludes that selling prices in the tempeh business constitute a social-spiritual accounting practice that brings together cost logic, business sustainability, and market morality. Theoretically, these findings extend social-spiritual accounting and Islamic business ethics frameworks by grounding them in the lived pricing practices of tempe MSMEs; practically, they suggest that MSME coaching and support programs should recognize and reinforce these value-based pricing logics rather than replacing them with purely formal costing tools.
Working Capital Optimization to Increase Profitability: An Analysis on PT Perkebunan Nusantara IV Regional 1 Medan Mhd Rangga Primazikra; Edisah Putra Nainggolan
International Journal Of Economics Social And Technology Vol. 5 No. 2 (2026): June, 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v5i2.1818

Abstract

This study aims to analyze the development of working capital efficiency and profitability at PT Perkebunan Nusantara IV Regional 1 Medan during the 2019–2023 period. Working capital efficiency is assessed using Working Capital Turnover (WCTO), while profitability is measured using Return on Investment (ROI). This study employs a descriptive quantitative approach using secondary data obtained from the company’s annual financial statements. The analysis examines changes in WCTO and ROI over the study period to identify patterns in the development of working capital efficiency and profitability. The findings indicate that both working capital efficiency and profitability fluctuated during the observation period. Negative working capital conditions in 2019–2020 were accompanied by relatively low profitability, while improvements in working capital efficiency during 2021–2022 coincided with higher ROI. In contrast, a substantial increase in WCTO in 2023 was accompanied by a decline in ROI, indicating that higher working capital turnover did not necessarily correspond to improved profitability. These findings demonstrate that the patterns of working capital efficiency and profitability did not consistently move in the same direction throughout the study period. The study contributes empirical evidence on the importance of maintaining an appropriate level of working capital management in the plantation sector and provides practical insights for management in balancing operational liquidity and profitability to support sustainable financial performance
Assessing Microcell Tower Placement Feasibility Based on Road Geometry, Traffic Safety, and Road User Perception: Evidence from Jalan Ogan, Palembang City Dimas Ariezky Susetyo; Norca Praditya; Arief Aszharri; Rajinda Syadzali Bintang; Bobby Fandra
International Journal Of Economics Social And Technology Vol. 5 No. 2 (2026): June, 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v5i2.1825

Abstract

This study evaluates the feasibility of microcell tower placement within an urban road environment by integrating road geometric conditions, traffic performance, roadside safety, road-space utilization, and road user perception. The study addresses a gap in existing infrastructure assessment, which tends to evaluate telecommunication facilities primarily from technical, operational, or regulatory perspectives, with limited integration of roadside safety and user-centered considerations. A descriptive-evaluative case study approach was employed at Jalan Ogan, Palembang City, Indonesia, with the primary focus on a microcell tower located on the shoulder of Jalan Ogan Tenggara. Primary data were obtained through road geometric surveys, traffic observations, roadside safety inspections, questionnaires, and interviews, while secondary data included road classification, accident information, and relevant regulations. Geometric conditions were assessed through alignment, gradient, cross-section, and sight-distance evaluation, while traffic performance was analyzed using the Indonesian Highway Capacity Guidelines (PKJI) 2023. The findings show that the road generally supports the placement from geometric and operational perspectives, with a degree of saturation below 0.20 and Level of Service A. However, the tower remains a roadside safety concern because it is positioned on or near the shoulder, its foundation is close to the road body, and adequate physical protection, warning signs, and visual delineation are not yet available. Road user perceptions similarly indicate that the tower does not significantly disrupt traffic flow but raises safety concerns related to its roadside position and limited protection. The study's principal contribution is an integrated feasibility framework that treats telecommunication infrastructure as a roadside safety object rather than solely as a digital infrastructure facility. The tower is therefore classified as conditionally feasible, subject to adequate roadside clearance, physical protection, warning devices, pavement markings, and periodic safety inspection. The findings highlight the need to align digital infrastructure development with road safety and sustainable urban transport principles.
The Effect of Professional Skeptism, Forensic Accounting Knowledge, and Red Flags on The Ability to Detect Fraud with Organizational Culture as a Moderating Variable Reski Anggreani; Syamsuddin Syamsuddin; Amiruddin Amiruddin; Asnawir `Asnawir
International Journal Of Economics Social And Technology Vol. 5 No. 2 (2026): June, 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v5i2.1848

Abstract

This study examines the effect of professional skepticism, forensic accounting knowledge, and red flags on auditors’ fraud detection ability, with organizational culture as a moderating variable. While prior research has investigated these predictors individually, few studies have tested organizational culture as a boundary condition that determines when auditors’ competencies translate into effective fraud detection within Indonesia’s public-sector audit institutions; this gap motivates the present study. The novelty of this study lies in jointly modeling organizational culture as a moderator across three distinct auditor-level predictors within a single Attribution Theory framework, distinguishing it from prior research that examined alternative moderators such as auditor training or whistleblowing systems. Fraud detection ability is a critical competency required to ensure audit quality and accountable governance. Using a quantitative approach, data were collected through questionnaires from 130 auditors at the Representative Office of the Audit Board of the Republic of Indonesia (BPK RI) in South Sulawesi, selected through purposive sampling, and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results show that professional skepticism and forensic accounting knowledge have significant positive effects on fraud detection ability, whereas red flags do not have a significant direct effect. Organizational culture significantly strengthens the effects of professional skepticism and forensic accounting knowledge on fraud detection ability, but it does not significantly moderate the relationship between red flags and fraud detection ability. These findings indicate that an organizational culture emphasizing integrity, transparency, and accountability enhances the effectiveness of auditors’ individual competencies, although it does not substitute for the technical judgment needed to act on warning signals alone. Theoretically, this study extends Attribution Theory by showing that organizational context conditions the influence of auditors’ internal attributes on fraud-related judgments. Practically, it offers BPK RI and similar public-sector audit institutions an evidence base for pairing competency development with deliberate cultural reinforcement to strengthen fraud detection in public financial audits.
Chili Marketing Strategies to Increase Farmers’ Income in Sukarame Village, Karo Regency, North Sumatra Yeni Inayah; Sri Ramadhani; Nurbaiti Nurbaiti
International Journal Of Economics Social And Technology Vol. 5 No. 2 (2026): June, 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v5i2.2005

Abstract

Previous studies have generally examined agricultural digitalization, marketing channels, farmer institutions, and postharvest constraints separately, leaving limited evidence on how these factors can be integrated into a village-level marketing strategy for chili farmers. This study aims to analyze chili marketing strategies for increasing farmers’ income in Sukarame Village, Karo Regency, North Sumatra. A qualitative descriptive approach was employed involving twelve purposively selected informants, consisting of nine chili farmers, one collecting trader, one head of a farmers’ group, and one village official. Data were collected through in-depth interviews, observations, and documentation, and analyzed using the Miles and Huberman interactive model followed by SWOT analysis. The findings identify price fluctuations as the most prominent threat because they were reported by all farmer informants and directly affected income stability. Limited access to price information was the main weakness, affecting approximately 67% of farmers, while advances in digital technology represented a key opportunity to improve market information and expand market reach. Priority strategies therefore include providing real-time price information, utilizing digital marketing, strengthening farmer institutions, and improving postharvest handling. Rather than introducing SWOT as a new analytical method, this study integrates price uncertainty, digital market access, farmer institutions, dependence on collecting traders, and postharvest limitations within the specific context of village-level chili marketing. Practically, the findings indicate that farmer groups and local governments should prioritize digital marketing assistance, regularly updated price information, collective marketing, and basic postharvest facilities to strengthen farmers’ bargaining position and support more stable income.
The Effect of Good Corporate Governance and Information Technology Implementation on Operational Cost Efficiency, With Firm Size as a Moderator I Gusti Ayu Agung Nararatna Mirah Nandini; Naniek Noviari
International Journal Of Economics Social And Technology Vol. 5 No. 2 (2026): June, 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v5i2.2032

Abstract

Operational cost efficiency is essential for improving profitability and sustaining competitiveness, particularly in the food and beverage manufacturing industry, which is characterized by complex production processes and high operating costs. This study examines the effects of Good Corporate Governance (GCG) and Information Technology (IT) implementation on operational cost efficiency, with firm size as a moderating variable, in food and beverage manufacturing companies listed on the Indonesia Stock Exchange during 2020–2025. The study employs a quantitative approach using purposive sampling, resulting in 34 companies and 204 panel observations. GCG was measured using a four-component governance index, IT implementation through content analysis, and operational cost efficiency using the Operating Cost Efficiency Ratio. Data were analyzed using Moderated Regression Analysis (MRA) with panel data regression in EViews. The results show that GCG and IT implementation positively and significantly improve operational cost efficiency. Firm size does not moderate the relationship between GCG and operational cost efficiency but strengthens the positive effect of IT implementation. The novelty of this study lies in examining the joint role of GCG, IT implementation, and firm size in explaining operational cost efficiency in the Indonesian food and beverage manufacturing sector. The findings contribute to the literature on governance and digital transformation while providing practical insights for managers to enhance operational efficiency through stronger governance and effective IT adoption.
Criminal Liability for Mystical Ritual Fraud: Applying the Principle of No Punishment Without Fault Munawwar Kholis; Rasyid Saliman Bin Muhammad Arsyad Midin; Enny Agustina
International Journal Of Economics Social And Technology Vol. 5 No. 2 (2026): June, 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v5i2.2072

Abstract

Fraud involving mystical ritual schemes presents a distinctive challenge to criminal law because it intersects with legally protected freedom of belief and the prohibition of deceptive conduct. While existing studies on fraud and criminal liability generally focus on conventional forms of deception, limited attention has been given to the application of the principle of no punishment without fault (geen straf zonder schuld) in cases where religious, spiritual, or mystical claims are used as instruments of manipulation. This study addresses this gap by examining how criminal fault can be distinguished from the exercise of spiritual belief and ritual practices, particularly in determining criminal responsibility for mystical ritual fraud. This study aims to analyze the application of the principle of no punishment without fault (geen straf zonder schuld) in determining criminal responsibility for fraud committed through mystical ritual schemes, the forms of criminal liability applicable to offenders, and the factors considered by judges in determining criminal fault. This research employs normative legal research using statutory, conceptual, case, and comparative approaches. The legal materials consist of primary sources, including the Indonesian Criminal Code, Law Number 1 of 2023 concerning the National Criminal Code, and criminal procedure regulations, while secondary sources include criminal law doctrines, academic journals, and relevant legal literature concerning criminal responsibility. The collected legal materials are analyzed qualitatively through systematic and conceptual interpretation to examine the relationship between criminal elements, fault, and criminal liability. The findings indicate that the principle of no punishment without fault functions as a juridical limitation to ensure that criminal punishment is not imposed against spiritual beliefs or ritual practices themselves, but against the intentional use of such practices as instruments of deception or false representations to obtain unlawful benefits. The study develops a conceptual framework in which criminal fault is assessed through the interaction of actus reus, mens rea, the offender’s capacity for responsibility, and the causal connection between deceptive claims and the victim’s transfer of property. Criminal responsibility for offenders is established based on the fulfillment of fraud elements, the existence of intention (mens rea), criminal capacity, and the absence of justification or excuse defenses. Judges must evaluate various indicators in determining criminal fault, including communication patterns, claims of supernatural abilities, the use of ritual symbols, financial demands, the causal relationship between mystical claims and property transfers, and the offender’s conduct after obtaining benefits. Theoretically, this framework contributes to Indonesian criminal law by refining the application of geen straf zonder schuld to belief-based forms of fraud without criminalizing belief itself. Practically, it provides guidance for judges and law enforcement authorities in distinguishing legitimate spiritual practices from intentional criminal manipulation and offers a basis for more precise future criminal-law policy concerning fraud involving mystical or belief-based practices. This study emphasizes that criminal law does not seek to prove the existence or non-existence of supernatural powers but evaluates whether such claims have been deliberately used as manipulative instruments causing harm to victims.
The Effect of Virtual Service Quality, Price, and Word of Mouth on Purchase Intention for Shared Canva Accounts on Platform X Business Accounts: A Case Study of UINSU Students Davania Anazra; Isnaini Harahap; Muhammad Yafiz
International Journal Of Economics Social And Technology Vol. 5 No. 2 (2026): June, 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v5i2.2175

Abstract

This study examines the effects of Virtual Service Quality, Price, and Word of Mouth on the Purchase Intention of shared Canva accounts offered through the X Business Account platform among students at UIN Sumatera Utara. The increasing accessibility of premium digital services has encouraged the emergence of account-sharing transactions as an alternative means of accessing digital services. However, previous studies on e-service quality, price, and word of mouth have primarily focused on formal e-commerce and digital service contexts, leaving consumer behavior in informal digital transactions relatively underexplored. This study addresses this gap by examining the influence of Virtual Service Quality, Price, and Word of Mouth on Purchase Intention in the context of shared Canva account transactions. Using a quantitative approach, data were collected from 100 active students selected through purposive sampling and analyzed using SEM-PLS with SmartPLS 4.1. The findings indicate that Virtual Service Quality, Price, and Word of Mouth each have a positive and significant effect on Purchase Intention. These findings extend the understanding of consumer behavior by demonstrating that purchase intention in informal digital service transactions is influenced by service reliability, price suitability, and recommendations from other users.

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