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International Journal of Management and Business Economics
Published by CV putra publisher
ISSN : -     EISSN : 29649412     DOI : https://doi.org/10.58540/ijmebe.v1i1
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
The International Journal of Management and Business Economics is a peer-reviewed journal that publishes scientific articles in the fields of operational management, human resource management, financial management, marketing management, Entrepreneurship, Administrative Management, Development Economics, Micro and Macroeconomics that are managed and published by Cv Putra Publisher The articles published in the IJMEBE Journal include the results of original scientific research (top priority) and new scientific review articles (not importance) from various academics and researchers that have not been published elsewhere.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 134 Documents
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Beyond Philanthropy: Can Waqf Be Indonesia's Key to Sustainable Development? Ken Paramitha Aryana; Annisa Hasan
International Journal of Management and Business Economics Vol. 4 No. 2 (2026): February
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v4i2.1417

Abstract

This study examines the strategic and multi-dimensional role of waqf in supporting the achievement of the Sustainable Development Goals (SDGs) in Indonesia. With a significant financing gap hindering the realization of the SDGs, this research explores how waqf, a unique Islamic philanthropic instrument, can serve as a vital non-conventional funding source. Employing a qualitative approach and a literature review method, the study synthesizes scholarly articles, official reports, and historical data to build a comprehensive argument. The findings reveal a strong synergy between the principles of waqf and the 17 SDGs. The perpetual and productive nature of waqf assets allows for long-term, sustainable impact across social, economic, and environmental sectors. Case studies demonstrate waqf's direct contributions, from funding healthcare and education (SDGs 3 & 4) to empowering communities and promoting environmental conservation (SDGs 5, 14 & 15). However, the full potential of waqf remains largely untapped due to challenges in public literacy and institutional governance. The study concludes that optimizing waqf through integrated regulations, technological adoption, and innovative financing models is crucial for bridging the financing gap and advancing Indonesia's sustainable development agenda.
Impact of Internal Control on Fraudulent Financial Statement Of State Owned Enterprises Muhammad Jawad Zaki; Zaldy Adrianto
International Journal of Management and Business Economics Vol. 4 No. 2 (2026): February
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v4i2.1420

Abstract

This study examines the influence of internal control effectiveness on the likelihood of financial statement fraud among 26 State-Owned Enterprises (SOEs) during the 2023–2024 period, using secondary data obtained from annual reports and analyzed through a Common Effect Model regression. Internal control effectiveness is measured using an Internal Control Index, while the probability of fraudulent reporting is proxied by the Beneish M-Score. The findings reveal that internal controls, in aggregate, have a significant negative effect on the potential for financial statement fraud. At the component level, Risk Assessment, Information and Communication, and Monitoring show significant negative effects, whereas Control Environment and Control Activities do not exhibit significant influence. Moreover, the average Beneish M-Score indicates a tendency toward potential financial reporting fraud within the sampled SOEs.
From Oversight to Governance: A Bibliometric Mapping of Internal Audit Research in Higher Education Institutions Fury Khristianty Fitriyah
International Journal of Management and Business Economics Vol. 4 No. 2 (2026): February
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v4i2.1421

Abstract

This study provides a comprehensive bibliometric analysis of internal audit research within higher education institutions, mapping the intellectual structure, evolution, and emerging trends in this specialized field from 1994 to 2024. Using bibliometric analysis with the Bibliometrix R package and Biblioshiny interface, this study analyzed 162 documents from the Scopus database. The analysis employed multiple techniques including co-occurrence network analysis, thematic mapping, Bradford's Law application, and temporal evolution tracking to identify research patterns, influential works, and collaboration networks. The research reveals three distinct evolutionary phases: Foundation (1994-2010), focusing on compliance and financial controls; Growth (2011-2020), emphasizing risk management and governance frameworks; and Acceleration (2021-2024), integrating digital transformation and sustainability concerns. Analysis identified 441 contributing authors across 113 sources, with limited international collaboration (20.97%). Thematic analysis revealed four primary clusters: governance mechanisms, internal control systems, audit effectiveness, and emerging technologies. The field demonstrates a paradigm shift from traditional compliance-focused auditing to strategic governance partnership, with increasing emphasis on value creation, institutional resilience, and stakeholder accountability. Higher education institutions should reconceptualize internal audit functions as strategic governance partners rather than compliance monitors. The findings suggest the need for enhanced digital capabilities, sustainability integration, and cross-functional collaboration in audit practices. The study provides a comprehensive mapping of internal audit research specifically within higher education contexts, offering unique insights into the field's evolution and future trajectories. The multi-dimensional analysis framework contributes methodologically to bibliometric research while providing actionable intelligence for academic administrators, audit practitioners, and policy makers.
Employment Vulnerability And Financial Well-Being In Indonesia: Insights From A Systematic Literature Review Tarada Berlian Megananda; Dara Sagita Triski
International Journal of Management and Business Economics Vol. 4 No. 2 (2026): February
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v4i2.1426

Abstract

Employment vulnerability has emerged as a critical issue affecting workers’ financial well-being, particularly in developing economies such as Indonesia, where informal and precarious employment remains widespread. This study aims to systematically review and synthesize existing empirical evidence on the relationship between employment vulnerability and financial well-being among workers in Indonesia. Adopting a Systematic Literature Review (SLR) approach guided by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework, relevant peer-reviewed journal articles were identified, screened, and analyzed thematically. The review focuses on key dimensions of employment vulnerability, including job insecurity, income instability, lack of social protection, and exposure to economic shocks, particularly during the COVID-19 pandemic. The findings reveal that employment vulnerability consistently undermines workers’ financial well-being through increased financial stress, reduced savings capacity, and heightened psychological distress. Moreover, financial literacy and access to financial services emerge as important mitigating factors that can enhance financial resilience among vulnerable workers. The review also highlights significant disparities between formal and informal workers, as well as gaps in policy protection for marginalized groups. This study contributes to the literature by integrating insights from labor economics and financial well-being research, offering policy-relevant implications for improving employment security, financial capability, and social protection systems in Indonesia.
Financial Ratio Analysis as A Tool for Assessing Company Performance Naomi Napitupulu; Yosi Sihombing; Ester Naibaho; Sara Manik; Hamonangan Siallagan
International Journal of Management and Business Economics Vol. 4 No. 2 (2026): February
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v4i2.1468

Abstract

Company performance assessment is a crucial aspect of economic decision-making for both internal and external stakeholders. One of the most widely used approaches to evaluating company performance is financial ratio analysis. This study aims to theoretically examine the role of financial ratio analysis as a tool for assessing company performance. The research employs a literature review method with a descriptive qualitative approach, using secondary data obtained from accounting textbooks, scientific journals, and relevant literature on financial statement analysis. The analysis focuses on four main categories of financial ratios, namely liquidity ratios, solvency ratios, profitability ratios, and activity ratios. The findings indicate that liquidity ratios provide insights into a company's ability to meet short-term obligations, solvency ratios reflect the company's capital structure and level of financial risk, profitability ratios measure the company's ability to generate earnings, and activity ratios indicate the efficiency of asset utilization. Theoretically, the integration of these four groups of financial ratios enables a comprehensive evaluation of company performance. Therefore, financial ratio analysis can be considered a relevant and systematic tool for assessing company performan
Evaluation of Company Bankruptcy Level Using the Altman Z-Score Model: A Literature Review in Various Industrial Sectors Febriani Ndruru; Clara Syntia Bella Pinem; Mawar Geby Simamora; Siti Hara Simangunsong; Hamonangan Siallagan
International Journal of Management and Business Economics Vol. 4 No. 2 (2026): February
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v4i2.1469

Abstract

This research aims to evaluate the application of the Altman Z-Score model in assessing potential corporate bankruptcy across various industrial sectors in Indonesia and to assess its effectiveness as an early warning system. The research method employed is a literature review, examining 14 prior studies covering sectors such as manufacturing, food and beverages, pharmaceuticals, textiles, automotive, construction, banking, and insurance. The results indicate variations in bankruptcy risk levels between sectors, influenced by differences in financial characteristics, capital structure, and leverage levels. The manufacturing and food-beverage sectors tend to be more stable, while the construction and textile sectors show a higher vulnerability to distress conditions. The majority of companies in Indonesia are identified as being in the grey zone, confirming that the Altman Z-Score functions effectively as an early warning indicator rather than an absolute bankruptcy determinant. This model has proven accurate for manufacturing and non-financial sectors, but requires modification or alternative models when applied to the financial sector due to differences in financial statement structures.
Marketing Strategy Through Social Media Using Porter's Five Forces And SWOT Analysis Methods Case Study: Christina Ulos Indonesia Rebecca Christina Pardede; Adelifa Situmorang; Rully Cesarlin Lumbanraja; Denis Saido Munthe; Santi Agustina Manalu; Rashmi Ranjan Panigrahi
International Journal of Management and Business Economics Vol. 4 No. 2 (2026): February
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v4i2.1503

Abstract

This study examines the development of social media–based marketing strategies for Christina Ulos, a traditional Batak ulos business, by integrating SWOT analysis and Porter’s Five Forces to understand its competitive position in the digital marketplace. Using a qualitative descriptive method with a participatory case study approach, data were collected through interviews, field observations, and supporting literature. The results show that Christina Ulos holds strong internal advantages, such as a long-standing reputation, authentic handwoven craftsmanship, deep cultural meaning in every motif, and a loyal customer base. However, challenges arise from limited production capacity, low digital literacy, and dependence on traditional sales channels. Externally, increasing public interest in local cultural products, government support for UMKM digitalization, and the growth of social media platforms offer significant opportunities. Yet, the presence of low-cost machine-made ulos, shifting consumer preferences, and intense digital competition pose substantial threats. The combined SWOT and Porter’s analyses highlight that social media marketing strategies should focus on cultural storytelling, consumer education about authentic handwoven ulos, optimization of high-quality visual content, marketplace integration, and influencer collaboration. This study concludes that an aggressive and adaptive digital marketing approach is essential for strengthening competitive advantage, expanding market reach, and preserving Batak cultural heritage in the modern digital environment
An Explorative Study on The Role of Local Creativity-Based Coffee Tourism On Community Income In Sidikalang District Christi Natalia Simarmata; Dearlina Sinaga; Nova Yunita Sari
International Journal of Management and Business Economics Vol. 4 No. 3 (2026): June
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v4i3.1614

Abstract

This study aims to analyze the role of coffee tourism based on local creativity in increasing community income in Sidikalang District. Sidikalang coffee, as a flagship commodity, has great potential as a tourist attraction, but has not yet been fully utilized. This study employs a qualitative method with an exploratory approach through interviews, observations, and documentation involving coffee farmers, MSME operators, government officials, and the community. Data analysis utilizes the SWOT framework to identify strengths, weaknesses, opportunities, and threats. The results indicate the presence of local creativity in coffee processing, presentation, and derivative products that can be developed into educational tourism and the creative economy, thereby contributing to increased community income. However, development remains constrained by limitations in promotion, facilities, and management. Therefore, a collaborative strategy between the community, business actors, and the government is needed to support the development of sustainable coffee
The Potential Of Promise Waterfall as A Tourist Attraction in The Context of Tourism Development In Baktiraja, Humbang Hasundutan Regency Triwanci Sinaga; Mian Siahaan; Dearlina Sinaga
International Journal of Management and Business Economics Vol. 4 No. 3 (2026): June
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v4i3.1615

Abstract

This study aims to analyze the potential of Janji Waterfall as a tourist attraction to boost tourism in Baktiraja Subdistrict, Humbang Hasundutan Regency. The research method employed was descriptive qualitative, using observation, interviews, and documentation. The results of the study indicate that Janji Waterfall possesses significant potential in terms of natural beauty (attractions) and adequate accessibility; however, amenities, management, and promotion remain suboptimal. These conditions have resulted in the number of tourist visits not yet increasing significantly. Supporting factors include natural potential and community involvement, while inhibiting factors consist of limited facilities and promotion. Therefore, development is needed through improved facilities, sustainable promotion, and cooperation between the government and the community so that tourism can develop optimally
Purchase Decisions: The Mediating Role Of Brand Image And Moderating Role Of Consumer References In Yamaha's At-LPM Segment In West Java Eko Wahono; Lili Karmela Fitriani; Odang Supriatna
International Journal of Management and Business Economics Vol. 4 No. 3 (2026): June
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v4i3.1669

Abstract

Declining employee performance indicators in public sector organizations call for empirical investigation into the multifaceted determinants of performance. This study examines the extent to which work environment, mentality, and organizational culture predict employee performance directly and indirectly through work motivation as a mediating mechanism at the Civil Service Police Unit (Satpol PP) of Kuningan Regency, West Java, Indonesia. Adopting a quantitative descriptive-verificative design, the study incorporated all 172 active civil servants as respondents through a saturated (census) sampling procedure. Structured questionnaires employing a ten-point interval scale were used for data collection. Analytical procedures encompassed validity and reliability testing, classical assumption diagnostics, three-model path analysis, and Sobel's mediation test processed through SPSS v.25. Findings reveal that work environment (β = 0.434), mentality (β = 0.727), and organizational culture (β = 1.230) each exert a statistically significant positive influence on work motivation (R² = 0.865). All three antecedents, alongside work motivation (β = 0.910), likewise demonstrate significant positive direct effects on employee performance. Sobel test results confirm that work motivation significantly mediates each antecedent–performance relationship (Sobel statistics: 4.391, 5.993, and 12.249, respectively; all p < 0.001). Among the tested paths, organizational culture exercises the most potent indirect effect through motivation (coefficient product = 1.119), indicating that performance enhancement is most powerfully achieved when cultural values are internalized alongside motivational support. These findings contribute a holistic structural model linking environmental, psychological, and cultural antecedents to public-sector performance.

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