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
Articles
146 Documents
<![CDATA[Spatial Analysis of Vehicle Emissions at Signalized Intersections in Medan City ]]>
<![CDATA[Zaki Fikri]]>;
<![CDATA[M Ridwan Anas]]>;
<![CDATA[Gina Cynthia Raphita Hasibuan]]>
<![CDATA[ International Journal Of Economics Social And Technology Vol. 5 No. 3 (2026): September 2026 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v5i3.2373
<![CDATA[Signalized intersections in Medan combine heterogeneous traffic with repeated stopping and queueing, but operational congestion does not necessarily identify the largest emission sources. This study integrates PKJI 2023 traffic-performance indicators, five-pollutant emission estimation, exploratory regression, and QGIS mapping at 16 purposively selected intersections. Estimated aggregate emission mass rates, not measured ambient concentrations, ranged from 1,738.24 to 35,645.35 kg/hour in the reported inventory; CO2 was the largest mass component. The intersection with the longest queue and delay did not have the highest estimated emissions. The original regression yielded R² = 0.6787 and adjusted R² = 0.5984. A diagnostic refit of the rounded tabulated data gave F(3, 12) = 8.452, nominal p = 0.0027, but revealed severe delay–queue collinearity and an observation with leverage 0.9976. Coefficients therefore describe conditional associations and do not establish causal effects. Sixteen archived map layouts provide relative source-intensity visualization; the recovered Sisingamangaraja–Ir. H. Juanda–Halat layout closes the previous map gap, but the archived GIS outputs are not methodologically homogeneous and do not establish atmospheric dispersion or exposure. The integrated framework can inform the selection of sites for operational and environmental monitoring. Uniform observation intervals, traceable emission factors and time normalization, and reproducible GIS settings are needed before absolute prediction or intervention benefits can be validated.]]>
<![CDATA[Optimizing Toll Tariffs through System Dynamics: Evidence from Tebing Tinggi-Sinaksak ]]>
<![CDATA[Muliandi Muliandi]]>;
<![CDATA[M Ridwan Anas]]>;
<![CDATA[Gina Cynthia Raphita Hasibuan]]>
<![CDATA[ International Journal Of Economics Social And Technology Vol. 5 No. 3 (2026): September 2026 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v5i3.2375
<![CDATA[Toll pricing on the Tebing Tinggi-Sinaksak corridor must reconcile user benefits and willingness to pay with traffic demand, operator revenue, and long-term investment recovery. This study develops a corridor-specific system-dynamics policy model that integrates vehicle operating-cost and time-saving benefits (BKBOK), secondary Willingness to Pay (WTP) evidence, route shifting, toll revenue, and Net Present Value (NPV). The model represents a 45-km tolled route and a 49-km non-toll alternative, uses corridor traffic and speed data, WTP evidence from 100 Class-I respondents, and investment and operation-maintenance inputs, and compares four discrete BKBOK-component scenarios (30%, 50%, 70%, and 100%) over a 50-year horizon. Revenue increases from the 30% to the 50% case because the higher tariff more than offsets the moderate reduction in modeled users; beyond 50%, traffic loss dominates the price increase. Among the four tested scenarios, the 50% case produces the highest annual revenue (IDR 1.53884 trillion) and the highest NPV at discount rates of 6%, 8%, and 10%, but NPV becomes negative at 12%. The study's contribution is the corridor-specific integration of user-benefit pricing, payment acceptance, route response, and financial feasibility rather than the use of system dynamics itself. The 50% case is therefore the best-performing tested scenario, not a universal optimum; tariff policy should be reviewed periodically using updated demand, WTP, service, and financing evidence. ]]>
<![CDATA[Financial Feasibility of Electric and Diesel Buses for Medan BRT Corridor 5: Lapangan Merdeka-Tembung ]]>
<![CDATA[Riza Fouzan]]>;
<![CDATA[M Ridwan Anas]]>;
<![CDATA[Gina Cynthia Raphita Hasibuan]]>
<![CDATA[ International Journal Of Economics Social And Technology Vol. 5 No. 3 (2026): September 2026 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v5i3.2376
<![CDATA[This study evaluates which financing conditions make battery-electric buses financially feasible relative to a diesel comparator on Medan BRT Corridor 5, Lapangan Merdeka-Tembung. Unlike studies that report a single technology or total-cost ranking, the analysis compares three operator financing architectures—full CAPEX+OPEX responsibility, public absorption of CAPEX, and Buy the Service—while jointly testing passenger demand, discount rate, electricity price, and carbon valuation. A 12-year quantitative comparative case study uses eight-bus corridor operating assumptions, 12 direction-period peak passenger-count observations collected on three working days in April 2026, and annual operator passenger data for April 2025-March 2026. NPV, IRR, Payback Period, and scenario sensitivity are evaluated from the operator perspective. The electric alternative requires more than twice the initial capital but has about 21% lower annual OPEX. Under full CAPEX+OPEX responsibility, neither technology is financially feasible at the base assumptions; after CAPEX is removed from operator cash flow, the reported electric-bus case becomes feasible, and under Buy the Service both alternatives are feasible. Across the tested ranges, load factor shifts the feasibility boundary more strongly than electricity-price variation, while the study-level carbon-value scenario is too small to reverse the base decision. The findings show that Corridor 5 electrification is constrained primarily by financing architecture and sustained demand rather than by electric operating efficiency. Policy should therefore combine capital support or performance-based service payments with measures that sustain utilization. ]]>
<![CDATA[Tri Hita Karana-Based Financial Accountability in Support of Sustainability in Subak ]]>
<![CDATA[Putu Linna Ardianti]]>;
<![CDATA[Anantawikrama Tungga Atmadja]]>;
<![CDATA[Putu Sukma Kurniawan]]>
<![CDATA[ International Journal Of Economics Social And Technology Vol. 5 No. 3 (2026): September 2026 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v5i3.2397
<![CDATA[This study aims to examine how financial accountability practices based on the Tri Hita Karana philosophy support the sustainability of Subak Sembung as a traditional Balinese organization. The study addresses the limitation of conventional accountability perspectives that tend to emphasize administrative and financial compliance by exploring the cultural values underlying accountability practices and their contribution to multidimensional sustainability. This study employs a qualitative approach with an interpretive paradigm and ethnomethodological method. Data were collected through semi-structured interviews, observations, and documentation involving prajuru, krama, community group administrators, and other stakeholders involved in financial management. The findings indicate that financial accountability in Subak Sembung is not merely an administrative mechanism but a cultural practice rooted in swadikara (rights) and swadharma (moral obligations). The five accountability dimensions of transparency, liability, controllability, responsibility, and responsive-ness are internalized through local cultural values, including ten nguluk-nguluk, swadharma, eling lan mulat sarira, sesana, saling asah asih asuh, and gelahang bareng. These practices are integrated with the three dimensions of Tri Hita Karana and contribute to spiritual, social, environmental, and economic sustainability. The study proposes the concept of cultural sustainability accountability, which positions accountability as a mechanism for shared value creation rather than merely compliance. The study contributes to accounting research by developing a Tri Hita Karana-based financial accountability model for sustaining traditional organizations across generations.]]>
<![CDATA[Analysis Of Value Engineering Application on The Access Road Construction To Sungai Siring Slaughterhouse Samarinda City ]]>
<![CDATA[Ridlo Adrian]]>;
<![CDATA[Tukimun Tukimun]]>;
<![CDATA[Eswan Eswan]]>
<![CDATA[ International Journal Of Economics Social And Technology Vol. 5 No. 3 (2026): September 2026 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v5i3.2439
<![CDATA[The access road construction project to the Sungai Siring Slaughterhouse (RPH) in Samarinda City is important for supporting livestock distribution and local economic mobility. This study aims to identify dominant work items, develop feasible design and construction alternatives, and evaluate potential cost and time savings using the Value Engineering (VE) approach. The VE job plan consisted of five phases: Information, Function Analysis, Creative, Evaluation, and Development/ Recommendation. Pareto Analysis, Cost/Worth Ratio, Zero-One Method, Evaluation Matrix, and Life Cycle Cost (LCC) Analysis were applied to support alternative selection. The results identified Structural Work (Fc’ 30 MPa Cement Concrete Pavement) and Earthwork/Geosynthetics (Telford Stone Foundation) as the dominant work items, accounting for 89.71% of the total project budget. Alternative 2, involving optimization of the concrete slab thickness to 27 cm and efficiency of the telford layer, was selected based on the evaluation criteria. The alternative reduced structural work costs by IDR 492,901,913.22 (10.00%) and earthwork costs by IDR 231,809,269.26 (11.66%), while reducing the project duration by 15 calendar days, from 150 to 135 days. The 20-year LCC analysis also indicated that Alternative 2 provides lower life-cycle costs than the other evaluated alternatives. These findings demonstrate that VE can reduce construction costs and project duration while maintaining the required functional performance.]]>
<![CDATA[An Integrated Model for the Forfeiture of Assets Derived from Illicit Drug Trafficking Crimes ]]>
<![CDATA[Mukti Juharsa]]>;
<![CDATA[Eriyantouw Wahid]]>;
<![CDATA[Siti Nurbaiti]]>
<![CDATA[ International Journal Of Economics Social And Technology Vol. 5 No. 3 (2026): September 2026 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v5i3.2477
<![CDATA[Illicit drug trafficking is classified under Indonesia’s legal system as an extraordinary crime that requires extraordinary measures, including the recovery and forfeiture of assets derived from such offenses. However, the existing forfeiture framework remains predominantly dependent on criminal proceedings and final court judgments, which may create challenges in securing assets that are vulnerable to transfer, concealment, or disguise during the legal process. This study examines the current model of asset forfeiture derived from illicit drug trafficking and develops an integrated model for its future implementation. Employing normative and descriptive legal research, the study analyzes secondary legal materials supported by primary data through qualitative analysis and deductive reasoning. The findings indicate that the existing framework remains primarily conviction-based, limiting the effectiveness of asset recovery when criminal assets are transferred or concealed before forfeiture can be executed. The study proposes an integrated forfeiture model based on the dimensions of legal substance, legal structure, and legal culture. Legal substance requires a comprehensive and general legal framework governing the forfeiture of assets derived from criminal offenses, including mechanisms that enable effective asset recovery while maintaining due process and legal protection. Legal structure requires coordinated procedures among the relevant components of the criminal justice system for tracing, securing, managing, and recovering criminal assets. Legal culture requires institutional harmonization and strengthened international cooperation to facilitate cross-border asset tracing and recovery. The proposed model contributes to the development of a more integrated and asset-oriented framework for combating illicit drug trafficking in Indonesia. ]]>
