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
79 Documents
<![CDATA[Determinants of Capital Expenditure in the Government of North Sumatra for the Years 2020-2022 ]]>
<![CDATA[Purba, Benhard Sebastian]]>;
<![CDATA[Manullang, Stefanus Efrata]]>;
<![CDATA[Zain, Jenny]]>;
<![CDATA[Syahputra, Oky]]>
<![CDATA[ International Journal Of Economics Social And Technology (IJEST) Vol. 3 No. 3 (2024): September 2024 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v3i3.566
<![CDATA[This study describes factor affecting budget capital expenditure, among them is expenditure government. Big small expenditure government very depends on income that accepted by the government itself. One of the factors that influence Budget Capital Expenditure in a government that is Income Local Original Revenue (PAD), General Allocation Fund (DAU), Allocation Fund Special (DAK), and Revenue Sharing Fund (DBH). Increasingly big income received by the government area will the moregood because influence in a way positive budget shopping in the area the. The purpose of This research is to analyze Local Original Income (PAD), Funds Allocation General (DAU), Funds Allocation Special (DAK), and Funds for Results (DBH), influential or not to Budget Capital Expenditure in North Sumatra Province. Engineering analysis used is technique multiple linear analysis, results study that in a way partial only Local Original Income (PAD), General Allocation Fund (DAU), and Regional Allocation Fund (RAF) Special (DAK) marked positive or influential significant to Budget Capital Expenditure in Sumatra Province North, while the Revenue Sharing Fund (DBH) is marked negative or has no effect significant to Budget Shopping in Sumatra Province North.]]>
<![CDATA[The The Effect of Financial Performance on Stock Prices During the Pandemic ]]>
<![CDATA[Muh. Nur Irfan Syarif]]>;
<![CDATA[Haliah, Haliah]]>;
<![CDATA[Kusumawati, Andi]]>
<![CDATA[ International Journal Of Economics Social And Technology (IJEST) Vol. 3 No. 3 (2024): September 2024 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v3i3.352
<![CDATA[This study aims to examine and analyze the effect of current ratio, debt to asset ratio, return on asset, and total asset turn over on stock price. The object of this research is the health sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022 with a total sample of 16 companies selected using purposive sampling. The data in this study are secondary data obtained from the indonesia stock exchange website and the websites of each sample company. This study uses multiple linear regression analysis. The results showed that current ratio, debt to asset ratio, and return on asset had effect on the stock price, while total asset turn over had no effect on the stock price.]]>
<![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[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[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.]]>
<![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.]]>
