cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Bincar Nasution
Contact Email
info@ipinternasional.com
Phone
+6285360415005
Journal Mail Official
journal.ijec@gmail.com
Editorial Address
Cempaka Street, No. 25, Ujung Padang Village, Padang Sidempuan Selatan District, Padang Sidempuan City, North Sumatra, Indonesia 22725
Location
Kota padangsidimpuan,
Sumatera utara
INDONESIA
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 719 Documents
 68   69   70   71   72 
The Shift from Accrual-Based to Real Earnings Management Post-IFRS Adoption: A Study of Firms in Emerging Markets Anisa Anisa; Jenny Veronika Br Ginting
International Journal of Economics (IJEC) Vol. 5 No. 2 (2026): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v5i2.2122

Abstract

This article examines the shift between accrual-based earnings management (AEM) and real earnings management (REM) in emerging market firms following the mandatory adoption of International Financial Reporting Standards (IFRS). Earnings management is understood as managers’ deliberate intervention in the financial reporting process, either through accounting-based judgments or through manipulation of real operating activities, with the aim of achieving private benefits or meeting contractual benchmarks. Prior research on developed countries generally suggests a substitution from AEM to REM in response to stricter accounting standards and greater scrutiny. However, evidence for emerging markets is more mixed, reflecting weaker institutional environments, differing enforcement regimes, and heterogeneity in the nature of IFRS implementation. Drawing on an interpretive qualitative research design, this study synthesises academic literature, regulatory documents, and selected empirical findings to provide a comprehensive discussion of how IFRS adoption interacts with managerial incentives, governance structures, and enforcement mechanisms in shaping the trade-off between AEM and REM. Particular attention is paid to the possibility that IFRS, especially when adopted in modified form, may unintentionally encourage greater reliance on accrual-based discretion while constraining visible real activities manipulation. The analysis concludes that the direction of the shift between AEM and REM is context-dependent and mediated by institutional quality, enforcement intensity, and firm-level characteristics, with important implications for regulators, auditors, and investors in emerging markets
The Effect of Restaurant Atmospherics on Repurchase Intention via Customer Experience and Customer Satisfaction Dian Ria Latifah; Muniroh
International Journal of Economics (IJEC) Vol. 5 No. 2 (2026): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v5i2.2126

Abstract

Intensifying competition in the fast-food industry compels companies to focus not only on product quality but also on creating a restaurant atmosphere that delivers a positive customer experience and satisfaction. This study aims to analyze the impact of restaurant atmospherics on customer experience, customer satisfaction, and repurchase intention, as well as to examine the mediating roles of customer experience and satisfaction. A quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS) was employed. The sample consisted of 100 Richeese Factory customers in Jakarta aged 18–55 and having visited at least twice in the last two months selected via purposive sampling. The results indicate that restaurant atmosphere is associated with customer experience, customer satisfaction, and repurchase intention; furthermore, customer experience and satisfaction are linked to repurchase intention. Key findings reveal that the direct impact of restaurant atmosphere on customer satisfaction is the most dominant, while customer experience serves as the strongest mediator in the relationship between restaurant atmosphere and repurchase intention. This suggests that a comfortable, clean, and appealing restaurant atmosphere enhances customer experience and satisfaction, ultimately driving the intention to revisit. The study recommends that Richeese Factory maintain the quality of its restaurant atmosphere, improve service consistency, and sustain customer satisfaction to strengthen loyalty. Future research is advised to expand the geographical scope, examine different restaurant brands, and incorporate additional variables that may influence repurchase intention to achieve more comprehensive results.
The Effect of Equity Market Timing, Growth Opportunity, Asset Tangibility and Profitability on Capital Structure Christiana Ndari; Menik Indrati
International Journal of Economics (IJEC) Vol. 5 No. 2 (2026): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v5i2.2127

Abstract

Capital structure is a crucial financial decision for companies because it relates to business sustainability and financial risk, particularly in the oil and gas sector, which is characterized by capital intensity and high volatility. This study aims to analyze the effect of Equity Market Timing (EMT), Growth Opportunity (GO), Asset Tangibility (AT), and Profitability (ROA) on capital structure, as proxied by the Debt to Equity Ratio (DER), in oil and gas companies listed on the Indonesia Stock Exchange for the 2021–2024 period. The study used secondary data with a purposive sampling method, resulting in a sample of 19 companies with a total of 76 observations. The analysis was conducted using panel data regression with the assistance of EViews software. The selection of the best model through the Chow Test and the Hausman Test indicated that the Fixed Effect Model (FEM) was the most appropriate model. The partial test results showed that EMT had a significant positive effect on capital structure, while AT and ROA had a significant negative effect. Meanwhile, GO had no significant effect on capital structure. Simultaneously, all independent variables had a significant effect on capital structure. This finding confirms that the funding policies of oil and gas companies are influenced by strategic equity, asset characteristics, and the company's level of profitability.
The Effects of Environmental Awareness and Green Marketing on Electric Vehicle Purchase Intention Among Millennials Ernawan Dwi Hanartyo; Tio Lina Sinaga
International Journal of Economics (IJEC) Vol. 5 No. 2 (2026): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v5i2.2128

Abstract

The increasing attention to climate change and sustainability issues is driving the development of electric vehicles as a more environmentally friendly transportation alternative. However, the adoption rate of electric vehicles in Indonesia still faces various challenges, so it is necessary to understand the factors that can shape consumer purchase intentions. This study aims to analyze the role of environmental awareness and the green marketing mix in shaping the purchase intention of millennials regarding electric vehicles in Jakarta. This study uses a quantitative approach with a purposive sampling technique by distributing questionnaires to 180 millennial respondents in Jakarta. Data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results show that all proposed hypotheses are acceptable. Environmental awareness is the most dominant factor in shaping purchase intentions. In addition, the green marketing mix also contributes to shaping purchase intentions, although green price has the lowest contribution compared to other variables. These findings indicate that millennials not only consider the price aspect, but also pay more attention to environmental benefits, product characteristics, ease of access to infrastructure, and the effectiveness of green marketing communications before developing the intention to own an electric vehicle. This research offers practical implications for electric vehicle manufacturers and stakeholders in designing integrated green marketing strategies through increased environmental education, sustainable product development, and the provision of supporting infrastructure. Future research is recommended to expand the scope of the study, involve a wider range of respondent characteristics, and add other relevant variables to gain a more comprehensive understanding of purchase intentions for electric vehicles
The Effects of Financial Distress, Audit Committee, and Independent Commissioners on Tax Avoidance Astuty Handayani; Menik Indrati
International Journal of Economics (IJEC) Vol. 5 No. 2 (2026): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v5i2.2129

Abstract

Tax Avoidance is a company's effort to minimize its tax burden by utilizing tax regulations within the legal framework. This practice is a concern because it can affect state revenues and reflect financial policies and corporate governance. This study aims to analyze the influence of Financial Distress, Audit Committees, and Independent Commissioners on Tax Avoidance, proxied by CETR, in transportation and logistics companies listed on the Indonesia Stock Exchange for the 2022–2025 period, with Firm Size and Leverage as control variables. The study used secondary data with a purposive sampling method, resulting in a sample of 23 companies with a total of 92 observations. Data analysis was performed using panel data regression with E-Views 13 software. The selection of the best model through the Chow Test, Hausman Test, and Lagrange Multiplier Test indicated that the Random Effect Model (REM) was the most appropriate model. The partial test results showed that Financial Distress had a significant effect on Tax Avoidance, while the Audit Committee and Independent Commissioners did not have a significant effect on Tax Avoidance. The findings of this study indicate that tax avoidance practices in transportation and logistics companies are more influenced by the company's financial condition than by Good Corporate Governance mechanisms, as proxied by the Audit Committee and Independent Commissioners. The results of this study are expected to serve as a reference for company management, investors, and regulators in understanding the factors influencing tax avoidance practices and supporting more effective decision making regarding tax policy and corporate governance.
The Effects of Wellbeing Oriented HRM, Workload, Job Satisfaction, Burnout on Employee Performance in State-Owned Banks Ni Putu Oktavianti; Lukman Cahyadi
International Journal of Economics (IJEC) Vol. 5 No. 2 (2026): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v5i2.2130

Abstract

The increasingly competitive nature of the banking industry compels companies to maintain high-quality employee performance amidst intense pressure to meet work targets and the dynamics of the modern workplace. This environment drives companies to look beyond corporate achievements and prioritize employee wellbeing, job satisfaction, and psychological health to ensure sustainable productivity. This study aims to analyze the impact of well-being-oriented HRM and workload on job satisfaction, burnout, and employee performance. A quantitative approach was employed, using purposive sampling to survey 115 permanent employees in the marketing division of a state-owned bank in Jakarta. The data were analyzed using multiple linear regression with the Statistical Package for the Social Sciences (SPSS) software. The results indicate that well-being-oriented HRM and job satisfaction have a positive and significant effect on employee performance. On the other hand, workload does not have a significant effect on employee performance. Meanwhile, burnout was found to have a positive and significant effect on employee performance. Collectively, the independent variables Wellbeing oriented HRM, workload, job satisfaction, and burnout) influence employee performance. The study demonstrates that employee performance is shaped not only by work demands but also by the company's ability to foster well-being and a supportive work environment. These findings offer practical implications for banking companies regarding the design of human resource management strategies that prioritize employee well-being and workload management to sustain performance quality. Future research is encouraged to expand the geographical and sectoral scope and incorporate additional variables to gain a more comprehensive understanding of the factors influencing employee performance.
The Effects of Training and Role Clarity on Work Performance through Organizational Commitment Gideon Anugrah; Andri Kusmayadi
International Journal of Economics (IJEC) Vol. 5 No. 2 (2026): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v5i2.2131

Abstract

Intensifying competition in the retail industry compels companies to enhance the quality of their human resources to achieve optimal performance. Generation Z employees possess distinct characteristics, necessitating an understanding of the factors that influence their work performance. This study aims to analyze the impact of training and role clarity on work performance, mediated by organizational commitment, among Generation Z employees at Indomaret in Jakarta. A quantitative approach was employed, utilizing purposive sampling to select 120 respondents, and the data were analyzed using SEM-PLS. The results indicate that all hypotheses were supported; training and role clarity influence organizational commitment, which in turn affects work performance. Furthermore, organizational commitment mediates the impact of training and role clarity on work performance, with the mediation effect of role clarity being the strongest. These findings demonstrate that improving employee performance depends not only on training and role clarity but also on the employees' commitment to the organization. The study offers implications for Indomaret's management regarding the design of human resource management strategies specifically through continuous training, role clarity, and the strengthening of organizational commitment to boost work performance. Future research is encouraged to expand the scope of the study and incorporate other relevant variables, as this is crucial for the sustainability of corporate performance. Additionally, these findings can serve as a reference for other retail companies seeking to manage Generation Z employees more effectively.
The Influence of Celebrity Endorser, Brand Awareness, and Brand Attitude on Purchase Intention of Erigo Products among Generation Z in Jakarta Dede Rinaldi Nainggolan; Nofian Ilyas
International Journal of Economics (IJEC) Vol. 5 No. 2 (2026): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v5i2.2145

Abstract

This research aims to examine the simultaneous and partial influence of Celebrity Endorser, Brand Awerness, and Brand Attitude on Purchase Intentions for Erigo products in Jakarta. Primary data was collected using a survey method by distributing questionnaires to respondents who were aware of Erigo product advertising among generation Z. The number of respondents who participated in this research was 103 people, who were selected using a purposive sampling method. The data was then analyzed using multiple linear regression analysis. The results of the research analysis show that together, Celebrity Endorser, Brand Awareness, and Brand Attitude have a significant influence on Purchase Intention. Partially, Celebrity Endorser, Brand Awareness, and Brand Attitude also have a positive influence on Purchase Intention. This research was conducted in the area around West Jakarta with the aim of identifying the influence of these factors in that context. The results of this research can be used as evaluation material for Erigo in their strategy to use Celebrity Endorsers and in efforts to improve their brand image. The managerial implication of this research is that local fashion companies can consider using Celebrity Endorsers and efforts to improve consumer appeal to increase interest in purchasing their products in the market. Simultaneous testing by looking at the R-Square coefficient of determination (R2) of 0.597. This result can be interpreted as that the model used is able to explain 59.1% of the dependent variable, while the remaining 40.9% is influenced by other factors outside the model.
The Effect of Current Ratio, Debt to Equity Ratio, and Net Profit Margin on Stock Prices Rika Ayu Lestari; M Hendri Yan Nyale
International Journal of Economics (IJEC) Vol. 5 No. 2 (2026): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v5i2.2146

Abstract

The purpose of this study is to determine the effect of Current Ratio, Debt to Equity Ratio and Net Profit Margin on Stock Prices in the banking sector listed on the Indonesia Stock Exchange for the period 2021-2023. The implementation of this study uses an associative causality research design with secondary data types. The sampling technique used purposive sampling and obtained 30 companies that met the criteria from the population with a research period of 3 years, so that 90 sample data were obtained. This study uses a multiple linear regression analysis model. The results of the study show that Current Ratio has no positive effect on Stock Prices, Debt to Equity Ratio does not have a negative effect on Stock Prices and Net Profit Margin has a positive effect on Stock Prices. Further researchers are expected to consider or add other variables that can affect Stock Prices such as Sales Growth, Dividend Policy, Inflation Rates and Interest Rates on different research objects. The Net Profit Margin factor can be used as the main reference for companies in an effort to increase the company's Stock Price.

Page 72 of 72 | Total Record : 719

 68   69   70   71   72 

Filter by Year

2022 2026


Reset
Filter By Issues
All Issue Vol. 5 No. 2 (2026): July-December Vol. 5 No. 1 (2026): January-June Vol. 4 No. 2 (2025): July-December Vol. 4 No. 1 (2025): January-June Vol. 3 No. 2 (2024): July-December Vol. 3 No. 1 (2024): January-June Vol. 2 No. 2 (2023): July-December Vol. 2 No. 1 (2023): January-June Vol. 1 No. 2 (2022): July-December Vol. 1 No. 1 (2022): January-June