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International Journal of Economics (IJEC)
Published by PT Inovasi Pratama Internasional
ISSN : -     EISSN : 2961712X     DOI : https://doi.org/10.55299/ijec
Core Subject : Economy,
Economics, Econometrics & Finance
International Journal of Economics (IJEC) E-ISSN. 2961-712X is a refereed publication that comes to address the Economic and Administration challenges that economic units of various nature face in today’s rapidly changing international economic environment. It is designed to publish original and high quality research work that will cast light in contemporary issues and will pave the way for the application of mould-braking solutions. IJEC’s general scope is to stimulate, promote and disseminate contemporary research that will have a significant impact on the theory and practice of Businesses, Public Organizations and other Institutions. IJEC’s aims to bridge the gap between theoretical developments and applied, policy-oriented research, becoming the ideal vehicle of advancing innovative ideas in the framework of entities’ economic management and general administration. In this context, the International Journal of Economics (IJEC) is bound to have a distinctive interdisciplinary profile, destined to cover a wide variety of topics spanning from Business Economics to Management, Finance, Accounting, Insurance, Risk Management, Auditing, Banking, International Economics, and Social Science. The ultimate mission of the International Journal of Economics (IJEC) is to constitute a valuable resource of scientific knowledge and applied research results for academics, practitioners and policy-makers becoming an indispensable ally in tackling modern economy’s challenges.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 657 Documents
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Tax Incentives and Business Performance: Impact on Sustainability of MSMEs in Surakarta City Harimurti, Fadjar; Rispantyo, Rispantyo
International Journal of Economics (IJEC) Vol. 3 No. 2 (2024): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i2.1187

Abstract

This research aims to analyze the influence of tax incentives on MSME performance and sustainability in the city of Surakarta. Data was collected through a survey of MSME players and analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method. The research results show that tax incentives have a positive and significant influence on MSME performance (path coefficient = 0.506, p < 0.001) and business sustainability (path coefficient = 0.253, p = 0.040). In addition, the performance of MSMEs contributes significantly to sustainability (path coefficient = 0.381, p = 0.002). These findings underscore the importance of supportive fiscal policies, such as tax incentives, to improve operational efficiency, strengthen liquidity, and facilitate sustainable investment. The implications of this research include the need for more specific fiscal policies to encourage sustainability, educating MSMEs about the benefits of sustainability, and further research on less accessible sectors, such as the creative economy and technological innovation.
Financial Performance Analysis of Savings and Loan Cooperatives (KSP) Swasti Sari Malaka Branch Pangastuti, Margareta Diana; Nalle, Frederic Winston
International Journal of Economics (IJEC) Vol. 3 No. 2 (2024): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i2.1199

Abstract

This study aims to analyze the financial performance of Koperasi Swasti Sari Branch Malaka using financial ratios—liquidity, solvency, profitability, and activity ratios—from 2020 to 2023. The significance of this research lies in its contribution to understanding the financial resilience of cooperatives in Indonesia, particularly in rural and border areas. Using a descriptive quantitative approach, the analysis is based on secondary data obtained from financial reports, processed using Microsoft Excel tools. he results show that the average liquidity ratios indicate good short-term financial stability, with a Current Ratio of 151.68% and a Quick Ratio of 151.64%. The solvency ratio, Debt to Asset Ratio (DAR), averages 67.80%, reflecting controlled reliance on debt, though caution is advised for future financing. The profitability performance is excellent, as evidenced by the Net Profit Margin (NPM) of 67.94% and the Return on Assets (ROA) of 15.84%, indicating strong profitability management. However, the activity ratios highlight inefficiencies, with Cash Turnover averaging 2.13 times and Receivables Turnover at 0.09 times, underscoring the need for improved cash and receivable management. It is recommended that Koperasi Swasti Sari improve its cash and receivables management strategies to enhance operational efficiency, optimize liquidity, and maintain financial sustainability while prudently managing debt to ensure long-term growth.
The Sustainable Development: A Path to Economic Development in Iraq Khalaf, Qasim Jabbar; Faraj, Sakinah Jahiya
International Journal of Economics (IJEC) Vol. 4 No. 1 (2025): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v4i1.1201

Abstract

This study explores the evaluation of the impact of sustainability practices on the economic indicators of countries. The research sample consists of 200 individuals, including professors and students from the College of Economics at the University of Baghdad, serving as the basis for collecting the necessary data to measure the research variables. The methodology employs a mixed approach, combining quantitative data from questionnaires with secondary data from national and international reports. The most significant results indicate that sustainable development practices, such as improving certain environmental practices, investing in renewable energy, and enhancing education and health, support economic indicators. The study recommends establishing a comprehensive development strategy, increasing investment in renewable energy, and promoting innovation and economic diversification.
The Effect of Brand Image and Electronic Word of Mouth (E-Wom) on Buying Interest of Mixue Consumers in Generation Z in Surabaya City Syakban, Medi Hendika; Dermawan, Rizky
International Journal of Economics (IJEC) Vol. 4 No. 1 (2025): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v4i1.1204

Abstract

This study aims to analyse the effect of brand image and electronic word-of-mouth (e-WOM) on the purchase intention of Mixue consumers in Generation Z in Surabaya City, using a quantitative approach. The research population comprises Mixue consumers in Generation Z in Surabaya City. The sample consists of 100 Mixue consumer respondents born between 1997 and 2012 and domiciled in Surabaya City, selected using the accidental sampling technique. The data were analysed using descriptive statistics and partial least squares (PLS) with the SmartPLS application. The results demonstrated that brand image has a positive and significant effect on purchase intention. Similarly, e-WOM was found to have a positive and significant effect on purchase intention.
Analysis of the Effect of Revenue Growth, Cost Growth and Economic Value Added on the Financial Performance of Tritya Eye Clinic With Operation Cash Flow as an Intervening Variable Sumirat, Esti; Ratnawati, Tri; Pristiana, Ulfi
International Journal of Economics (IJEC) Vol. 3 No. 2 (2024): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i2.1205

Abstract

The purpose of this study was to analyze the effect of revenue growth, cost growth and economic value added on the financial performance of the Tritya Eye Clinic with operational cash flow as an intervening variable. This study uses a quantitative method with secondary data sources. The population of the study was all financial reports of the Tritya Eye Clinic for the period 2019 to 2023. The data analysis method used SEM-PLS analysis. The results of the study showed that partially the variables of revenue growth, cost growth and economic value added had no significant effect on Operation Cash Flow, the variables of revenue growth and cost growth had no significant effect on financial performance but the EVA variable had a significant effect on financial performance. While the variables of revenue growth, cost growth and economic value added had no significant effect on financial performance mediated by operational cash flow at the Tritya Eye Clinic in Surabaya
Influence of Leadership Behavior on Safety Culture Integration at PT Cipta Kridatama Site PT Borneo Indobara Priambodo, Yustinus Pramono
International Journal of Economics (IJEC) Vol. 4 No. 1 (2025): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v4i1.1208

Abstract

This study analyzes the interconnections among transformational leadership, safety culture, and safety behavior at PT Cipta Kridatama Site PT Borneo Indobara, a high-risk mining operation. The research, framed by theoretical views like the Theory of Planned Behavior and Hudson’s Safety Culture Maturity Model, underscores the pivotal role of leadership in cultivating a proactive safety culture and impacting safety behavior. This research aims to assess the direct and indirect impacts of transformational safety leadership on safety behavior, with safety culture serving as a mediating variable. The research used Structural Equation Modeling (SEM) to examine quantitative data obtained from employee surveys, assessing leadership techniques, cultural characteristics, and behavioral results. The results indicate that transformational safety leadership exerts a substantial and robust impact on safety culture, evidenced by a coefficient of 0.923, a t-statistic of 72.438, and an effect size of 5.765. The safety culture markedly affects safety behavior, evidenced by a coefficient of 0.495, a t-statistic of 5.920, and an effect size of 0.180. Transformational safety leadership has a moderate direct influence on safety behavior (coefficient: 0.417, t-statistic: 4.977, effect size: 0.127) in comparison to its effect on safety culture. Moreover, safety culture mediates the connection between transformational leadership and safety behavior, evidenced by a mediation coefficient of 0.457, a t-statistic of 5.863, and an impact size of 0.180, underscoring its crucial function in converting leadership into behavioral results. The research emphasizes the necessity of combining transformational leadership methods with initiatives to foster a strong safety culture. Recommendations involve augmenting leadership training to integrate safety-oriented practices and executing cultural alignment techniques to maintain proactive safety habits. These insights enhance safety management techniques in high-risk sectors, foster safer workplaces, and improve overall operational outcomes.
The Effect of Marketing Capability and Brand Reputation on Brand Loyalty of Tomoro Coffee through Competitive Advantage as a Meditation Variable Viando, Feterrido Wahyu; Paramitha, Intan Tirzana; Mujanah, Siti; Fianto, Achmad Yanu Alif
International Journal of Economics (IJEC) Vol. 4 No. 1 (2025): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v4i1.1214

Abstract

The purpose of this research is to analyze the influence of marketing capabilities and brand reputation on competitive advantage and brand loyalty among Tomoro Coffee customers in Surabaya. This study employs a quantitative research design using a cross-sectional method. The sample used in this research consisted of 100 respondents who are Tomoro Coffee customers residing in Surabaya. Sampling was conducted randomly through an online questionnaire using a Likert scale. Data analysis was carried out using the Structural Equation Modeling ( SEM ) approach with the Partial Least Squares ( PLS ) methodology. The results of this research indicate that marketing capability and brand reputation have a positive and significant effect on competitive advantage. Competitive advantage, in turn, has a positive and significant effect on brand loyalty. Marketing capability has a negative and insignificant effect on brand loyalty, whereas brand reputation exerts a positive and significant effect on brand loyalty. Furthermore, brand reputation has a significant influence on brand loyalty through competitive advantage as a mediating variable, while marketing capability demonstrates an insignificant effect on brand loyalty through competitive advantage as a mediating variable. The implications of this research suggest that Starbucks and other business actors can enhance their performance measurement systems related to marketing capability, brand reputation, competitive advantage, and brand loyalty. These improvements are essential for maintaining and strengthening their competitive position in the market. Keywords : Marketing Capability, Brand Reputation, Competitive Advantage, Brand Loyalty, Tomoro Coffee
Challenges and Opportunities in the Digital Era in Building Accounting Professional Ethics Maisyarah, Renny; Darma, Dito Aditia; Anggasari, Febyana; Nababan, Putri Enzelina; Mendrofa, Sabar Jaya; Aldian, M. Rizki; Vadia, Reni
International Journal of Economics (IJEC) Vol. 3 No. 2 (2024): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i2.1222

Abstract

The digital era has brought about significant transformation in the accounting profession, offering greater convenience, efficiency, and accuracy through technologies such as artificial intelligence (AI), big data, blockchain, and automation. However, these technological developments have also given rise to complex ethical challenges, particularly in terms of financial statement integrity, data security, and transparency. This study aims to explore the challenges and opportunities faced by the accounting profession in building and maintaining professional ethics amidst advances in digital technology. Based on the literature review, the main challenges faced by accountants include data privacy and security issues, the potential for misuse of technology to manipulate financial statements, and the loss of subjective elements of professionalism due to automation. On the other hand, technology also provides opportunities to increase transparency of financial statements, strengthen supervision and audits, and enrich accountants' competencies in deeper data analysis. This study suggests the importance of ethics training that is more relevant to technological developments, as well as the wise use of technology to strengthen the principles of accountability and integrity in the accounting profession. The findings of this study are expected to provide insight for practitioners, educators, and policy makers in creating a more professional and ethical work environment in the world of digital accounting.
Sharia Economics in Improving Community Life Sadly, Effendi; Effendi, Samsul; Agustami, Eli
International Journal of Economics (IJEC) Vol. 4 No. 1 (2025): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v4i1.796

Abstract

Human resources are aknowledgeor how to organize relationships and rolesresource(workforce) owned byindividualefficiently and effectively and can be used optimally so that the goals of the company, employees and the community are achieved optimally. HR is based on a concept that every employee ismannot a machine and not merely a business resource. combining several fields of science such aspsychology,sociology, and othersHuman resource management also concernsdesign and implementation of planning systems, staffing, employee development, career management, performance evaluation, employee compensation and good labor relations. Human resource management involves all management decisions and practices that directly affect its human resources.
The Influence of Environmental Performance and Corporate Reputation on Financial Performance with Corporate Social Responsibility as an Intervening Variable Phitaloka, Nimas Galuh; Dearani, Ninka; Abdianto, Ahmad; Mujanah, Siti; Fianto, Achmad Yanu Alif
International Journal of Economics (IJEC) Vol. 4 No. 1 (2025): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v4i1.1223

Abstract

This study aims to examine the impact of environmental performance and corporate reputation on financial performance, with Corporate Social Responsibility (CSR) serving as an intervening variable. CSR, which reflects a company's social responsibility, is suspected of acting as a bridge that strengthens the relationship between environmental performance, corporate reputation, and financial performance. In the highly competitive business era, environmental performance and corporate reputation, particularly in achieving optimal financial performance, are important factors that influence a company's success.The study uses secondary data from the annual reports of companies listed on the Indonesia Stock Exchange (IDX) and employs path analysis to test the causal relationships between variables. The results show that environmental performance and corporate reputation have a positive influence on financial performance, both directly and through CSR as an intervening variable. These findings provide important implications for company management to pay more attention to environmental and social aspects in their business strategies to sustainably improve financial performance

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