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Usman Jayadi
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INDONESIA
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 7 Documents
 1 
Search results for , issue "Vol. 1 No. 12 (2024): May" : 7 Documents clear
The Influence of Transformational Leadership on Performance Through Motivation and Job Satisfaction for Teachers at Yayasan Pendidikan Al-Istiqomah Karya Guna Kebumen Samsul Jamaludin, Muhamad; Yohana, Corry; Usman, Osly
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 12 (2024): May
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i12.124

Abstract

In facing complex global dynamism, a dynamic organization must be able to overcome real challenges from all aspects to produce superior and competitive performance. This research aims to determine the influence of transformational leadership on the performance of teachers at Yayasan Pendidikan Al-Istiqomah Karya Guna Kebumen through motivation and job satisfaction as intervening variables. Data collection techniques using questionnaires, observation and literature study. This type of research is quantitative research and data analysis is carried out using Partial Least Square with SmartPLS 4.0 software. The results of this research show; 1. Transformational Leadership has a positive and significant effect on motivation directly, 2. Transformational Leadership has a positive and significant effect on job satisfaction directly, 3. Transformational leadership has a negative and insignificant effect on performance, 4. Motivation has a negative and insignificant effect on performance, 5. Job satisfaction has a positive and significant effect on performance directly, 6. Transformational leadership has a negative and insignificant effect on performance which is mediated through motivation, 7. Transformational leadership has a positive and significant effect on performance which is mediated through job satisfaction.
The Effect of Lifestyle and Financial Literacy on The Financial Management Behavior of Housewives in Banyusari Village Dwi Prasetyo, Hendra
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 12 (2024): May
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i12.125

Abstract

Financial literacy is knowledge and ability to behave towards finances as an effort to improve financial management and financial decision making in order to create financial prosperity. Lifestyle can show the way someone lives their life, how someone uses their money, and how someone spends their time. In this research, researchers used a quantitative research approach. The results of this research are goodpartially or jointly, lifestyle and financial literacy have a positive and significant influence on the financial management behavior of housewives in Banyusari Village. The amount of influence is 31.9%.
The Influence of Entrepreneurship Development Policies and Strategies Regarding Micro Wakaf Bank (BWM) And Its Implications for Community Economic Empowerment in The Boarding School of Cirebon Komarudin, Udin; Fathonih, Ah; Nurrohman, Nurrohman
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 12 (2024): May
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i12.127

Abstract

Micro Waqf Bank (BWM) is a very important part of community economic empowerment, especially in the Cirebon Islamic boarding school environment. This is of course in line with the government program which seeks to improve the welfare of the community by realizing economic activities with the help of business capital which does not burden business actors in returning the capital. The method used is descriptive research which aims to describe in detail the phenomena observed using regression analysis parameters. The number of samples used in this research was 92 respondents. Sampling used a documentation questionnaire. The results of this research show that government policy (X1) has a positive and significant effect on the Micro Waqf Bank (Y) with t calculated ariable policy (X1) = 1.776. The government's strategy (X2) has a positive and significant effect on the Micro Waqf Bank (Y) with t calculated ariable strategy (X2) = 1.757. Entrepreneurial development (X3) has a positive and significant effect on Micro Waqf Bank (Y) with t aritable variable for entrepreneurial development (X3) = 1.667. Micro Waqf Bank (Y) has a positive and significant effect on community economic empowerment (Z) with t calculated for Micro Waqf Bank (Y) = 1.871. The community's shift from initially relying on loans from loan sharks to participating in Micro Waqf Bank (BWM) financing is expected to be part of a concrete step towards realizing the aim of establishing the Micro Waqf Bank (BWM), namely to realize community welfare.
The Influence of Marital Status on Teacher Income in Bandar Lampung City Azmi, Ulul; Budiarty DA, Ida
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 12 (2024): May
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i12.128

Abstract

This research aims to analyze the influence of marital status on teacher income in the city of Bandar Lampung. This type of research is quantitative research. This research uses primary data sourced from surveys and observations. The data used in this research is cross section data from 46 State Elementary Schools (SDN) in 20 sub-districts in Bandar Lampung City. The method used in this research is the multiple linear regression model data analysis method. The research results show that marital status has a significant positive effect on teacher income in Bandar Lampung City.
Analysis of the Effectiveness of Restaurant Tax Revenue in Labuhan Ratu District, Bandar Lampung Azka, Mauzatie; Yuliawan, Dedy
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 12 (2024): May
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i12.129

Abstract

This research aims to find out how big the contribution of restaurant taxes is and the extent of the effectiveness of restaurant taxes in Labuhan Ratu District in Bandar Lampung City. This research was conducted in Labuhan Ratu District, specifically at restaurants in Labuhan Ratu District using BPPRD data from Bandar Lampung City. The research results show that the average contribution of restaurant taxes to Bandar Lampung City Regional Original Income for the 2019-2022 period is 0.25% - 0.28% per year. This figure shows that the contribution of restaurant taxes to Original Regional Income is still very poor and the level of effectiveness of the management of restaurant tax collection in Bandar Lampung City during the 2019-2022 period can be said to be effective, with an average level of effectiveness of 84.03%. The higher the effectiveness ratio, the better the restaurant tax collection.
The Influence of Financial Performance on Company Value with Good Corporate Governance and Corporate Social Responsibility as A Moderation Variable on Manufacturing Listed on The Indonesia Stock Exchange for The Period 2019-2023 Naramarito Pardede, Wasti; Dharmawan Buchdadi, Agung; Gurendrawati, Etty
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 12 (2024): May
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i12.133

Abstract

The purpose of this research is to examine the effect of financial performance on firm value, to test the effect of Good Corporate Governance on firm value, to determine whether Good Corporate Governance can moderate the relationship between financial performance and firm value, to investigate the effect of Corporate Social Responsibility on firm value, and to determine whether Corporate Social Responsibility can moderate the relationship between financial performance and firm value. Financial performance is proxied by ROA and ROE. Firm value is proxied using Tobin's Q. Good Corporate Governance is measured by the proportion of independent commissioners, managerial ownership, and institutional ownership. Meanwhile, Corporate Social Responsibility is measured using the Corporate Social Responsibility Disclosure Index based on the indicators in the GRI G4 Sustainability Reporting Guidelines. The subjects of this study are all manufacturing companies listed on the Indonesia Stock Exchange for the period 2019-2023. The total sample of the study is 39 companies. The results of this study indicate that financial performance significantly affects firm value with a negative regression coefficient (-0.348) and a high t-statistic (-7.547, p < 0.05). Good Corporate Governance (GCG) also significantly influences the relationship between financial performance and firm value, as indicated by a positive regression coefficient (4.297) and a significant t-statistic (3.561, p < 0.05). Corporate Social Responsibility (CSR) also significantly affects the relationship between financial performance and firm value, with a positive regression coefficient (1.470) and a high t-statistic (6.280, p < 0.05).
The Influence of Environmental, Social and Governance and the Risk of Financial Information Disclosure on Investment Efficiency in Environmentally Sensitive Industrial Companies in ASEAN 5 Period 2018-2022 Irianingsih, Eka; Nazir Ahmad, Gatot; Dharmawan Buchdadi, Agung
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 12 (2024): May
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i12.134

Abstract

The aim of this research is to examine the effect of Environmental, Social, and Governance (ESG) disclosure and Financial Information Disclosure on Investment Efficiency where the variables used in this research are the dependent variable (Investment Efficiency), the independent variable (ESG and Risk of Financial Information Disclosure) and control variables (Tangible, Leverage, Company Performance). The population in this study are environmentally sensitive industrial companies in ASEAN 5 which have active status and are listed on the Indonesia Stock Exchange (IDX), Singapore Stock Exchange (SGX), Malaysia Stock Exchange (MYX), Philippine Stock Exchange (PSE), and Stock Exchange Thailand (SET) for the period 2018 – 2022. Sampling was carried out by purposive sampling. Based on purposive sampling in sample selection, 250 research samples were obtained for five consecutive years. The findings of this research indicate that Environmental, Social, and Governance (ESG) has no effect on investment efficiency. Meanwhile, the Risk of Financial Information Disclosure has a positive and significant effect on investment efficiency.

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