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International Journal of Economics, Management and Accounting
Published by CV. LAFADZ JAYA
ISSN : -     EISSN : 29887615     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
International Journal of Economics, Management and Accounting (IJEMA) | ISSN (e): 2988-7615 publishes research articles related to Economics, Management and Finance. The research studies that are acceptable for publication in this journal are: Economics: development economics, applied economics, monetary economics, public economics, industrial economics, international and regional economics, natural resource economics, human resource economics, and sharia economics). Management: Strategic Management, Marketing Management, Public Relations Management, Sales Management, Procurement Management, Finance and Accounting Management, Human Resources Management, Technology and Information Management, R&D Management, Engineering Management, Project Management, Risk Management, Change Management). Accounting: Financial Accounting, Auditing, Management Accounting, Cost Accounting, Tax Accounting, Budgeting, Governmental Accounting, and Accounting System.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 1 No. 11 (2024): April" : 5 Documents clear
The Influence of Financial Literacy and Risk Perception on Interest in Using Paylater in Communities of Waru, Sidoarjo District Sadiqin, Amin
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 11 (2024): April
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i11.117

Abstract

Paylater is a financial product, and its use can be influenced by a person's literacy level. A person's interest in using a financial product can be influenced based on an understanding of financial concepts called financial literacy and also knowledge of these risks.This research is descriptive research with quantitative methods.The results of this research state that the variables financial literacy (X1) and risk perception (X2), both partially and simultaneously, have a positive and significant effect on interest in using (Y) paylater in the people of Waru, Sidoarjo District.
The Influence of Audit Company Size, Asset Structure, Sales Growth, Profitability, On Capital Structure in the Tecnology Sector Listed on The Indonesian Stock Exchange (BEI) Hotriani Saragih, Pera; Noviyanti Simorangkir, Enda; Matthew Hasibuan, Beny; Ningsih Sahanaya Manurung, Rut; Shifa Rambe, Lainatu; Ahmad Halomoan Siregar, Fhikry
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 11 (2024): April
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i11.120

Abstract

This research aims to determine the influence of company size, asset structure, sales growth, profitability, on capital structure in the technology sector listed on the IDX. The population used in this research in technology sector companies listed on the IDX in 2020-2022. The method used in this research is a quantitave method. Samples taken using purposive sampling. The analysis technique used is classical assumption testing, hypothesis, multiple linear regression. This research uses data in the form of annual financial reports from each sample company which are published on the website www.idx.co.id. So, the number of samples in this study was 33 research samples. The results of this research show that company size, asset structure, sales growth, profitability have no effect and are not significant of capital structure.
The Influence of Company Size, Solvency, Profitability and Leverage on Audit Delay in Food and Beverage Sector Manufacturing Companies In 2019–2022 Y Nainggolan, Elisa; Noviyanti Simorangkir, Enda; Tabitha Sormin, Alincia; Nauli Andrita Ningrum, Sekar; Ahmad Halomoan Siregar, Fhikry
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 11 (2024): April
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i11.121

Abstract

This study aims to examine whether the effect of company size, solvency, profitability and leverage on audit delay in food and beverage companies listed on the Indonesia Stock Exchange. Indonesia Stock Exchange (IDX) is a stock exchange that operates in Indonesia. The Indonesia Stock Exchange is the result of the merger of the Jakarta Stock Exchange (BEJ) and the Surabaya Stock Exchange (BES). For operational and transaction effectiveness, the Government decided to merge the Jakarta Stock Exchange as a stock market with the Surabaya Stock Exchange as a bond and derivatives market into the IDX. The merged exchange began operations on December 1, 2007. This study uses an associative approach which aims to analyze the relationship between one variable and another or how a variable affects another variable. The number of samples analyzed was 19 company samples with sample determination using purposive sampling. Research data using SPSS 20 with descriptive statistical analysis, normality test, histogram graph, multicollinearity test, heterocollinearity test, autocollinearity test, multiple linear regression analysis, hypothesis testing and coefficient of determination. The results showed that company size has no influence on audit delay in food and beverage sector manufacturing companies listed on the IDX for the 2019-2022 period. Solvency has no effect on audit delay in food and beverage sector manufacturing companies listed on the IDX for the 2019-2022 period. Profitability has an effect on audit delay in food and beverage sector manufacturing companies listed on the IDX for the 2019-2022 period. Leverage affects audit delay in food and beverage sector manufacturing companies listed on the IDX for the 2019-2022 period. From the research conducted, it is concluded that company size, solvency, profitability, and leverage simultaneously affect audit delay in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period.
The Effect of Fiscal Decentralization on Economic Growth: Panel Data of 16 Provinces in Sumatra and Java Island Natasya Putri, Vaya; Ambya, Ambya; Darmawan, Arif
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 11 (2024): April
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i11.122

Abstract

This study aims to examine the effect of fiscal decentralization with initial growth as a control variable on economic growth in 16 provinces on the island of Sumatra and Java. The study used panel data from 2012 to 2022. This study used panel data regression analysis techniques. In this study, the model chosen was CEM with an Ordinary Least Squares (OLS) approach. The results of this study show that there is a significant influence of the level of fiscal decentralization and initial growth on per capita economic growth on the island of Sumatra and Java. Simultaneously, the degree of fiscal decentralization and initial growth affect per capita economic growth on the island of Sumatra.
Digital Archive Management Procedure Through Google Spreadsheet in The Staffing Unit of Politeknik Kesehatan Kemenkes Tasikmalaya Mutiara Agustin, Putri; Eko Setyasari, Untung; Kurniadi, Yudi
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 11 (2024): April
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i11.123

Abstract

Digital technology has become the main driver of change in various aspects of life, including digital archive management. Digital archive management is a major operational activity throughout university units, especially in the Staffing Unit of Politeknik Kesehatan Kemenkes Tasikmalaya. Archive management in this unit is currently in the transition period from conventional archiving to digital. As a result, the archiving process is still done double, first done conventionally and continued with the digital process. This is the background of the research to review archive management through Google Spreadsheet in the Staffing Unit of Politeknik Kesehatan Kemenkes Tasikmalaya. This research uses a qualitative method based on interviews with archivists in the Staffing Unit of Politeknik Kesehatan Kemenkes Tasikmalaya and also observation from September 2023 - January 2024. The result shows that the digital archiving process in this unit is carried out sequentially starting with moving documents, storing documents, indexing documents, controlling access and ending with document retention. So, digital archive management through google spreadsheet in the Staffing Unit of Politeknik Kesehatan Kemenkes Tasikmalaya has been carried out well. Thus, the digital archiving that has been carried out in this unit facilitates the process of finding the information needed and also streamlines the archivist's jobdesk.

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