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International Journal of Management Research and Economics
Published by INSTITUT TEKNOLOGI DAN BISNIS SEMARANG
ISSN : 29867398     EISSN : 29876311     DOI : 10.54066
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
E-business, Knowledge Management, Management Accounting, Management Control System, Management Information System, International Business, Economics, Business Economics, Business Ethics and Sustainable, and Entrepreneurship
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 227 Documents
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Violation of Accountant Professional Ethics in the Case of PT. Indofarma Tbk Devi Savira S; Sri Trisnaningsih
International Journal of Management Research and Economics Vol. 3 No. 1 (2025): February : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v3i1.2551

Abstract

The code of professional ethics is an important rule for a profession that aims to improve quality and maintain the dignity of the profession. Where an accountant must uphold ethical principles so as to build trust for users of accounting services. The many business competitions that occur today, give rise to violations of professional ethics. This violation is a very serious problem for the ethical standards of the accounting profession, one of which was found in violations at PT Indofarma Tbk which engineered its financial statements. By creating receivables, payables, and down payments for the purchase of fictitious medical devices, so that it seemed as if the company's target had been achieved. This case study review will later end with recommendations that are in line with the company's expectation.
Analysis of the Application of Business Ethics Theory in the Case of Bribery Acceptance By the Audit Board of Indonesia (BPK RI) in 2023 Wahyuni Susilowati; Sri Trisnaningsih
International Journal of Management Research and Economics Vol. 3 No. 1 (2025): February : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v3i1.2552

Abstract

This case research aims to explore the theory of business ethics and analyze its implementation by examining a case of business ethics violations involving the Supreme Audit Agency (BPK RI), which accepted bribes during audit activities at the Public Works and Spatial Planning Service (PUTR) in South Sulawesi. Based on the case analysis, it was found that three auditors committed violations, including manipulating the budget items under review, inflating the budget (markups), discrepancies between the work outcomes and the contracts, and accepting bribes totaling IDR 2.8 billion. The actions of the auditors align with egoism theory, but they also violate several business ethics theories, including utilitarianism, Kantian ethics and deontological ethics, and virtue ethics. As a consequence of these actions, the BPK auditors faced sanctions, including imprisonment and fines.
Violation of the Code of Ethics of the Accountant Profession at PT Tiga Pilar of Prosperity Food Tbk Kirani Salsabila; Sri Trisnaningsih
International Journal of Management Research and Economics Vol. 3 No. 1 (2025): February : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v3i1.2557

Abstract

This study aims to study the accounting profession and its role and analyze the code of ethics of public accountants by taking one of the cases of violation of the code of ethics of public accountants who conducted an audit at PT Tiga Pilar Sejahtera Food Tbk. Based on the results of the analysis of the case, KAP Ernt and Young found that there was an overstatement of receivables and income and the flow of funds was not disclosed to affiliated parties. As a result of this violation, the two former directors, Joko Mogoginto and Budhi Istanto, who were suspected of being involved in this case, were sentenced to 4 years in prison and each fined Rp 2 billion. This ethical violation has serious negative consequences for the integrity of financial statements and public trust.
MSMEs Performance Besed on Knowledge and Business Capabilities Tini Kartini; Endang Silaningsih; Dony Ferry Anggoro; Sudarijati Sudarijati
International Journal of Management Research and Economics Vol. 3 No. 1 (2025): February : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v3i1.2577

Abstract

This research aims to find out how knowledge and business abilities influence the performance of shoe micro, small and medium enterprises (MSMEs) in Kebon Kembang Market, Bogor City. All shoe MSME players in the market are the objects of research. In this study, the population was 48 business people. The sampling was 48 business people where the sample was determined through census or saturated sampling. This research uses quantitative methods. Data analysis uses various statistical tests, including validity, reliability tests, multiple linear regression tests, multiple correlation analysis, and coefficient of determination (R2). The results of the research show that knowledge and business abilities have quite a big influence on the performance of shoe MSMEs in the Kebon Kembang Market. Around 63.1% of MSME performance can be explained by knowledge and business ability factors. Knowledge and business abilities have a positive and significant effect on the performance of MSMEs, both simultaneously and partially.
Factors Influencing the Large of Income and Remittance of Karangasem Migrant Workers in Denpasar City Putri Gayatri Wijayanti; Ida Bagus Putu Purbadharmaja
International Journal of Management Research and Economics Vol. 3 No. 1 (2025): February : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v3i1.2578

Abstract

Denpasar City is one of the main destinations for migrants in Bali Province. This is because the development carried out tends to be centered in Denpasar City, which is reflected in the concentration of various activities that act as the center of government, economy, trade, education activities, health services, and tourism activities. The objectives of this study are to: 1) Analyze the influence of education level, number of family dependents in the area of ​​origin, allocation of working hours, on the amount of income of Karangasem migrant workers in Denpasar City. 2) Analyze the influence of education level, number of family dependents in the area of ​​origin, allocation of working hours, on the amount of remittances of Karangasem migrant workers in Denpasar City. 3) Analyze the indirect influence of education level, number of family dependents in the area of ​​origin, allocation of working hours on remittances through the income of Karangasem migrant workers in Denpasar City. The determination of the sample in this study used the Accidental Sampling technique. The type of data used is quantitative data with primary data sources. Data collection was carried out using observation methods, structured interviews and in-depth interviews. The data used were then analyzed using path analysis techniques. The results of the study found that 1) education level, number of family dependents, and allocation of working hours have a positive and significant effect on the income of Karangasem migrant workers in Denpasar City. 2) education level has a positive and insignificant effect on remittances of Karangasem migrant workers in Denpasar City, the number of family dependents in the area of ​​origin has a positive and significant effect on remittances of Karangasem migrant workers in Denpasar City, and allocation of working hours has a negative and significant effect on remittances of Karangasem migrant workers in Denpasar City. 3) Education level, number of family dependents in the area of ​​origin, allocation of working hours have an indirect and significant effect on remittances through the income of Karangasem migrant workers in Denpasar City.
The Role Of Knowledge Partnerships In Enhancing Organizational Competence Layth Abdulrazzaq Kamil; Nisreen Abdullah Bdowey; Abdalwahab Abdalfatah Abdalwahab
International Journal of Management Research and Economics Vol. 2 No. 4 (2024): November : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v2i4.2583

Abstract

This research aims to identify the dimensions of knowledge partnerships and their ability to enhance the organizational competence of the studied organization specifically and organizations in general. Knowledge partnerships contribute to addressing many deficiencies in organizations by strengthening their human, material, and technological resources. The effectiveness of partnerships and the successful achievement of organizational goals largely depend on the ability of managers to select the right partner, who can add value to the organization, engage its members in tasks, and maximize the partner’s capabilities. To address the study's problem, whether knowledge partnerships contribute to enhancing the competence of the organization, the dimensions of trust, knowledge integration, and coordination were identified to measure the impact of knowledge partnerships on organizational competence as the main hypothesis of the study. The descriptive-analytical approach was adopted, utilizing a questionnaire as the primary data collection tool. A total of 49 questionnaires were distributed at the Korek Telecom Company in Nineveh, with its employees serving as the research sample. Several statistical indicators were employed, most notably descriptive and diagnostic methods using mean, standard deviation, and coefficient of variation to achieve precise significance in describing the relationships that could help achieve the study's objectives through the use of the SPSS statistical program. The study raised several questions, the most important being whether the organization can enhance its human, financial, and technological capabilities through partnerships. The study concluded that knowledge partnerships, in all their aspects, significantly affect levels of achievement, thereby enhancing the competitive capabilities of the organization. 
The Effect of Information Technology Use, Organizational Citizenship Behavior, and Task Complexity on Performanceemployees : (Empirical Study on 4 Star Hotels in Badung Regency) Ni Putu Cahyani Wipagandhi; Ni Luh Sari Widhiyani
International Journal of Management Research and Economics Vol. 3 No. 1 (2025): February : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v3i1.2609

Abstract

Employee performance is the achievement or target of a person that is carried out to realize the vision, mission, and goals in a company. The importance of collaboration between employee performance and the use of information technology to achieve the targets and goals of the company. This study was conducted to obtain empirical evidence regarding the effect of the use of information technology, organizational citizenship behavior, and task complexity on employee performance. The population in this study were employees of the accounting department at a 4-star hotel in Badung Regency. The sample in this study was taken using a purposive sampling technique to obtain 50 respondents. The data analysis technique used descriptive statistical analysis, classical assumption tests (normality test, multicollinearity test, heteroscedasticity test), and multiple linear regression analysis. The results of the analysis provide evidence that the use of information technology and organizational citizenship behavior have a positive effect on employee performance, while task complexity has a negative effect on employee performance. This study supports the theories used previously, namely Attribution Theory and Technology Acceptance Model (TAM).
The Effect of Beta, Price to Book Value, Company Size, Profitability and Investment on Stock Returns Agustina Marsella Klau Seran; Dewa Gede Wirama
International Journal of Management Research and Economics Vol. 3 No. 1 (2025): February : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v3i1.2625

Abstract

This study aims to obtain empirical evidence regarding the influence of 5 factors in the Fama-French 5 Factor Model, namely beta, price to book value , company size, profitability and investment on stock returns. This study analyzed 270 samples of companies listed on the Indonesia Stock Exchange for the 2022 period. The samples were selected using the probability sampling method and analyzed using multiple linear regression analysis techniques. The results of the study indicate that beta and investment have a positive effect on stock returns, company size has a negative effect on stock returns, but price to book value and profitability have no effect on stock returns. The results of this study are not fully able to confirm the accuracy of the Fama-French 5 Factor Model.
The Role of Brand Awareness in Mediating Social Media Marketing on Purchase Intention of Converse Shoes I Gede Yuda Hariyawan; Ni Wayan Ekawati; Ni Made Rastini; I Gede Riana
International Journal of Management Research and Economics Vol. 3 No. 1 (2025): February : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v3i1.2635

Abstract

Converse is a canvas shoe that is very popular nowadays and is always a trend among young people. This study aims to measure the effectiveness of social media marketing variables on purchase intention by using brand awareness variables as a mediator, so this study uses consumer behavior theory. This study uses a sample of 100 respondents taken using the non-probability sampling method with purposive sampling technique. The data in this study were collected using a questionnaire method that was distributed offline to respondents. The data that has been collected is then analyzed by the classical assumption test, path analysis test, and testing the role of mediating variables using the Sobel test. The results of this study indicate that social media marketing has a positive and significant effect on purchase intention, social media marketing has a positive and significant effect on brand awareness, brand awareness has a positive and significant effect on purchase intention, and brand awareness is able to partially mediate the influence of social media marketing on purchase intention. Converse shoe management is expected to continue to provide complete information about Converse products through social media and maintain brand awareness of Converse shoes to increase purchase intention.
The Effect of Profitability, Leverage, and Company Size on Tax Avoidance : Empirical Study on Mining Companies Listed on the Indonesia Stock Exchange in 2018-2022 I Gede Ari Wiguna Prastya; Ni Ketut Lely Aryani Merkusiwati
International Journal of Management Research and Economics Vol. 3 No. 1 (2025): February : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v3i1.2650

Abstract

Tax avoidanceis an effort made to reduce the amount of tax paid by exploiting the weaknesses of tax regulations. The purpose of this study is to obtain empirical evidence regarding the influence of profitability, leverage, and company size on tax avoidance. The sampling method used is nonprobability sampling with purposive sampling technique. The number of samples obtained is 88 observation data. The data analysis technique used is multiple linear regression analysis. Based on the results of the study, it shows that the profitability variable has a negative effect on tax avoidance, while leverage and company size do not affect tax avoidance.

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