cover
Contact Name
Ahmad Ashifuddin Aqham
Contact Email
ahmad.ashifuddin@gmail.com
Phone
+6285726173515
Journal Mail Official
atika@politeknikpratama.ac.id
Editorial Address
Alamat : Komplek Purwokerto City Walk (PCW) Jl. H.R. Bunyamin Blok A 11-12 Purwokerto 53121 email : admisi@politeknikpratama.ac.id, website : www.politeknikpratama.ac.id
Location
Kab. banyumas,
Jawa tengah
INDONESIA
International Journal of Economics and Management Research
ISSN : 28302664     EISSN : 28302508     DOI : 10.55606
Core Subject : Economy,
Financial Accounting Public Sector Accounting Management Accounting Sharia Accounting and Financial Management Auditing Corporate Governance Behavioral Accounting (Including Ethics and Professionalism) Accounting (Ethics) Education Taxation Capital Markets and Investments Accounting for Banking and insurance Accounting Information Systems Sustainability Reporting Human Resource Management Marketing Management Financial Management Financial Behavioral Entrepreneur
Articles 174 Documents
Necessity Entrepreneurs: Drivers and Characteristics Chan Weng Kwai
International Journal of Economics and Management Research Vol. 2 No. 3 (2023): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i3.122

Abstract

On 11th March, 2020, World Health Organisation (WHO) declared COVID-19, a pandemic. Malaysia Government implemented ‘Movement Control Order’ or full lockdown on 18th March, 2020 causing unemployment to reach to 4.55% in 2020 and reached 5.3% in May 2020 - indicating the highest rate, for the past 20 years as reported by Department of Statistics Malaysia (DOSM). On the 1st April 2022, Malaysia transitioned to an endemic phase, leading to a gradual increase of its economic activities, especially opening up of more food and beverage services (F&B) businesses. This study examined the factors which are drivers and characteristics, which lead to necessity entrepreneurs (NE) preferably choose F&B services businesses. The two research questions are ‘What are the drivers of NE who are involved in the F&B services businesses?’ and ‘What are the entrepreneurial characteristics of NE who are involved in the F&B services businesses?’ Literature reviews were carried out on entrepreneurship, NE (Serviere’s Venture Creation Model for NE, 2010) and entrepreneurial characteristics (Ernst & Young’s Entrepreneur Model, 2011). The research design is an exploratory case study qualitative research with an in-depth semi-structured interview session, comprising of a pilot study, and a main study of 21 F&B services in Ipoh city. Thematic analysis was carried out with the ‘ATLAS.ti 23’ software. Findings suggested four novel drivers of NE, viz. family cohesion; inherited culinary skills; pursuit of culinary ambition; and unmotivated in job. Furthermore, eight novel characteristics of NE comprising perseverance; patience; money management; wellness; kinship; creativity; communication network; and self-discipline.
Increasing Public Understanding Of Early Detection Of Post-Covid-19 Economic Weakness Rusiadi Rusiadi; Ade Novalina; Vivi Adianti
International Journal of Economics and Management Research Vol. 1 No. 3 (2022): December: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v1i3.123

Abstract

This research aims to improve the Hero Village Community's understanding of the post-Covid-19 economic situation, especially the impact of the post-Covid-19 economic downturn. The people of Pahlawan Village still need to understand the causes of the post-Covid-19 economic downturn, the factors that influenced it, and the negative impacts of the post-Covid-19 economic downturn. In their lessons, there needs to be a discussion about how weakening can be detected early. Therefore, this service is carried out to understand the Hero Village Community about early detection and the models used to detect weakening such as rising prices and falling people's purchasing power. The results of the service prove that after being given an understanding of the post-COVID-19 economic outlook, people will take into account consumption, both household consumption and fuel consumption, for purchasing ship oil.
Social Media Marketing and Purchase Decisions Frans Sudirjo; I Nyoman Tri Sutaguna; Andreas Tigor Oktaga; Chevy Herli Sumerli A.; Bunga Aditi
International Journal of Economics and Management Research Vol. 2 No. 3 (2023): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i3.124

Abstract

The purpose of this study is to examine and analyze the effect of social media marketing on the number of visitors to Tekodeko Coffee in Semarang. Individuals that visited Tekodeko Coffee made up the research sample. This study used a sample size of 91 people drawn from original data collected via a questionnaire instrument. Validity testing, reliability testing, normality testing, multicollinearity testing, heteroscedasticity testing, and hypothesis testing with multiple linear regression analysis, coefficient of determination testing, t-test, and f-test are all part of the data analysis method. According to the findings of our study, the factors Social Presence (X1) and Media Richness (X2) have no significant influence on the frequency of visits to Tekodeko coffee in Semarang.
The Influence of Financial Distress, Tax Planning and Good Corporate Governance (GCG) on Earnings Management with Internal Control as an Intervening Variable Nofrianti Indah Pertiwi; Yuliansyah Yuliansyah; Muammar Khaddafi
International Journal of Economics and Management Research Vol. 2 No. 3 (2023): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i3.126

Abstract

Financial distress occurs due to the company's failure to manage finances. These continuous losses result in capital deficiencies and even worse conditions when the company's liabilities are much higher than the company's assets. The sample of this study was 126 BUMN companies selected using purposive samples. The results of the analysis and testing carried out can conclude that financial distress and good corporate governance affect internal control. At the same time, tax planning does not affect internal control. Then, financial distress, tax planning, and good corporate governance do not affect earnings management, while internal control affects earnings management. Furthermore, financial distress and good corporate governance affect earnings management through internal control, while tax planning does not affect earnings management through internal control.
The Influence Of The Quality Of Fiskus Services, Tax Sanctions, And The Taxpayer's Environment On Individual Taxpayer Compliance With Account Representative Professionalism As A Moderating Variable In The Pratama Batam North Tax Services Office Basri Basri; Yuliansyah Yuliansyah; Bambang Satriawan
International Journal of Economics and Management Research Vol. 2 No. 3 (2023): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i3.127

Abstract

Individual taxpayers who carry out their obligations experience fluctuations from year to year, but there are several years that actually experience a significant decline. The level of taxpayer compliance continues to experience waves of ups and downs, so it can be said that there is instability in taxpayer compliance which shows a less good trend. The percentage shown is quite high, but actually still has not reached the maximum target. The purpose of this study was to determine and analyze the effect of service quality, tax sanctions, and taxpayer environment on taxpayer compliance directly or moderated by Account Representative Professionalism the nature of testing the relationship between variables. The research population was 67,957 individual taxpayers registered at KPP Pratama Batam Utara with sampling techniques using the Slovin formula with a leeway of 100%, a sample of 100 people was obtained. The data analysis technique uses path analysis techniques with the help of PLS Ver statistical tools 3. The results of data analysis were obtained. The quality of Fiskus services has a positive and insignificant effect on individual taxpayer compliance at KPP Pratama Batam Utara. Tax sanctions have a positive and significant effect on individual taxpayer compliance at KPP Pratama Batam Utara. The taxpayer environment has a positive and significant effect on individual taxpayer compliance at KPP Pratama Batam Utara. Professional account representatives moderate the effect of the quality of tax authorities' services positively and insignificantly on individual taxpayer compliance at KPP Pratama Batam Utara with moderation qualification is Homologizer moderator. Professional account representatives moderate the effect of tax sanctions negatively and significantly on individual taxpayer compliance at KPP Pratama Batam Utara with moderation qualification is Quasi moderator. Professional account representative moderates the influence of taxpayer environment negatively and significantly on individual taxpayer compliance at KPP Pratama Batam Utara with moderation qualification as Quasi moderator.
Social Media Marketing And Brand Equity Against Coffee Purchase Intentions Yundi Permadi Hakim; Muh. Alvianto Putra Arizandi Sadarrudin; Burhanuddin Burhanuddin
International Journal of Economics and Management Research Vol. 2 No. 3 (2023): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i3.128

Abstract

This study investigates the impact of Social Media Marketing and Brand Image on purchasing intentions for DELKOFF Brand coffee products. A survey research model is employed to collect data. The findings indicate that Social Media Marketing and Brand Equity have a significant influence on purchasing intentions. Moreover, it is found that social media-based marketing activities through online marketplaces are particularly effective during the pandemic. Both Social Media Marketing and Brand Equity contribute to increased sales. Management should emphasize marketing efforts via social media platforms to enhance product sales. This study solely examines two variables: Social Media Marketing and brand equity.
The Effect of Good Corporate Governance and Free Cash Flow on Company Performance Ilham Nugrahanto Raharjo; Rina Trisnawati
International Journal of Economics and Management Research Vol. 2 No. 3 (2023): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i3.130

Abstract

Manufacturing companies should have free cash flow (FCF) available where the remaining cash owned by the Company as a reserve fund when the Company is in an urgent situation can be used. With the FCF, the Company does not need to worry about dividend distribution to investors. The smooth distribution of the Company is a sign that the Company's performance is in good condition. This study aims to analyze the effect of good corporate governance and free cash flow on company performance. This research uses quantitative methods. This study uses the object of basic material companies listed on the IDX in 2018-2021. The source of the financial statement data used comes from the website of each company or idx.co.id. The population is essential material companies listed on the Indonesia Stock Exchange (IDX). Sampling technique with purposive sampling. The number of samples is 43 companies. This research analysis method uses computer assistance through the SPSS program. The results of this study show that the Board of Directors has a positive and insignificant effect on Company Performance. The Board of Commissioners has a positive and little impact on Company Performance. The Audit Committee does not affect Company Performance. Free Cash Flow has a positive and insignificant effect on Company Performance. The Board of Directors, Board of Commissioners, and Audit Committee variables have a positive and little effect on Company performance, while the Audit Committee has no effect on performance.
Inflation, Invesment, And Economic Growth Agnes Soukotta; Dian Ariani; Pandu Adi Cakranegara; PA. Andiena Nindya Putri; Irwan Moridu
International Journal of Economics and Management Research Vol. 2 No. 3 (2023): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i3.131

Abstract

Economic growth is one of the key indicators used to analyze a country's economic development. A country with consistently increasing economic growth year after year will enhance its development. The purpose of this study is to examine the impact of investment, inflation, and public consumption on economic growth in Bandung. This study makes use of secondary data, namely time series data from 2012 to 2022. Multiple linear regression analysis with SPSS 25 software was employed as an analytical method in this study. The study's findings suggest that, in Bandung, partially investment has little effect on economic growth, inflation has a negative and large effect on economic growth, and public consumption has a significant positive effect on economic growth.
Empowering MSMEs: The Impact Of Financial Literacy And Inclusion : Systematic Literature Review Amelia Setyawati; Sudarmiatin Sudarmiatin; Ludi Wishnu Wardana
International Journal of Economics and Management Research Vol. 2 No. 3 (2023): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i3.132

Abstract

Micro, Small and Medium Enterprises (MSMEs) play a crucial role in the global economy by making a significant contribution to economic growth, job creation and increasing social inclusion. However, many MSMEs face challenges in optimizing their potential due to limited resources and access to financial services. Financial literacy among MSME players can be a fundamental pillar in forming smart and sustainable financial decisions. Financial inclusion provides wider access to financial services, such as banking and insurance, for MSMEs. With strong financial inclusion, MSMEs can overcome financial obstacles and take more measured risks, encourage innovation and stimulate local economic growth. The method used in this research is Systematic Literature Review (SLR) by collecting and analyzing journals related to keywords. Based on the literature study conducted, it was found that the importance of increasing financial literacy is the main key in helping Micro, Small and Medium Enterprises (MSMEs) overcome financial challenges and increase the effectiveness of business decision making. The need for more targeted financial education programs for MSME owners was also highlighted. In addition, supporting financial inclusion by providing wider and easier access to financial services can be a driver of MSME growth. Steps such as simplifying the credit process and integrating digital payment services are considered vital. Research also shows that there is a strong synergy between financial literacy and inclusion, where better financial literacy prepares MSMEs to utilize financial services, while effective financial inclusion facilitates their access to such services. Despite these developments, research highlights gaps in access to education and financial technology, emphasizing the need for more inclusive and holistic efforts to support MSME growth.
New Insights Green Entrepreneurship as New Business Opportunity Iradah Rahman; Sudarmiatin Sudarmiatin; Ludi Wishnu Wardana
International Journal of Economics and Management Research Vol. 2 No. 3 (2023): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i3.134

Abstract

Entrepreneurship has long been recognized as a significant driver of economic progress. The globe has been confronted with grave environmental issues. Green entrepreneurship is to addressing the effect of the negative externalities of firms’ economic activity. Green entrepreneurship is new business opportunity. Many SMEs in many nations have not engaged in or are constrained by green entrepreneurship. The gap between field practice and theory and past research is worth discussing. This article will cover the challenges that green entrepreneurship faces, as well as how prior theories and research have tackled them. Author conducted a literature review to find research that investigated new insights green entrepreneurship as new business opportunity. This article discusses 20 related articles about new insights green entrepreneurship as new business opportunity which have been published in academic journals. The results of the discussion of this article reveal that the role of stakeholders such as government, investors and lenders are vital to green entrepreneurship performance, and have a positive impact on business sustainability. Enterprises that have the confidence to expand their markets based on an orientation toward the natural environment are more likely to gain sustainable competitive advantage. And green market orientation has a positive effect on business performance.

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