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Contact Name
Usman Jayadi
Contact Email
ujayadi@gmail.com
Phone
+6281238426727
Journal Mail Official
ujayadi@gmail.com
Editorial Address
Jl. Melati VIII No.2 BTN Rembiga, Kecamatan Selaparang, Kota Mataram, NTB, Indonesia 83124
Location
Kota mataram,
Nusa tenggara barat
INDONESIA
International Journal of Economics, Management and Accounting
Published by CV. LAFADZ JAYA
ISSN : -     EISSN : 29887615     DOI : -
Core Subject : Economy, Science,
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.
Articles 12 Documents
Search results for , issue "Vol. 1 No. 7 (2023): December" : 12 Documents clear
The Impact of Good Corporate Governance Mechanism and Firm Size on Earnings Management Novia Sari Tanjung; Barlia Annis Syahzuni
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 7 (2023): December
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i7.82

Abstract

This study aims to investigate the mechanism of company management based on the indicators of the Board of Directors by proxy comparing the total members of the company's board of directors with the number specified in the Financial Services Authority Regulations, Independent Commissioners by proxy dividing the percentage of total independent commissioners and total company commissioners, Audit committee meetings are proxied based on the frequency of meetings held by the audit committee and Audit Committee Expertise is measured by calculating the proportion of audit committee members who have expertise in finance and accounting, and Firm size is measured based on the company's total assets to observe the impact on Earning management. It focuses on conventional banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2019 - 2022. Multiple linear regression was apanalysiso analyzed with the help of SPSS statistical software. The population of this research consists of 28 entities selected by purposive sampling method. The findings of this study reveal that the Board of Directors has a significant negative correlation with Earning management. However, the existence of an Independent Commissioner, the frequency of meetings and the expertise of the Audit Committee have not been able to significantly affect management's earnings. Conversely, firm size is positively correlated with earning management.
Analysis of Economic and Social Demographic Factors That Influence the Dependency Ratio on the Island of Sumatra Dicky Randika Aji; Emi Maimunah; Dedy Yuliawan; Zulfa Emalia
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 7 (2023): December
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i7.83

Abstract

This study aims to analyze the influence of education level, the proportion of married women who use birth control, life expectancy, per capita income, labor force on the dependency ratio. The method and analytical tools used in this research are panel data regression. The dependent variable used is the dependency ratio and the independent variables are education level, proportion of married women who use birth control, life expectancy, per capita income, labor force. The best model obtained is the Random Effect Model. The research results show that regardless of education level, the proportion of married women who use birth control, life expectancy, per capita income, labor force have a positive and significant effect on the dependency ratio on Sumatra Island.
Advertising and E-Service Quality Effect on Consumer Behavior in E-Commerce Transaction in Islamic Business Ethics Perspectives Mardhiyah Hayati; Yeni Susanti
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 7 (2023): December
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i7.84

Abstract

Online transactions are increasingly in demand as the lifestyle of people changes. However, these transactions are not always safe and are even prone to fraud. This study aims to know more about the influence ofadvertising and e-service quality on consumer behavior, especially people in Lampung province, Indonesia on e-commerce transactions when viewed from the perspective of Islamic business ethics. Data got by distributing questionnaires to respondents and analyzed by SPSS ver 26. The results show a positive and significant influence between advertising and e-service quality on consumer behavior in e-commerce transactions in Lampung community.This means if advertising variable and e-service quality have increased, then consumer behavior variable to purchases in e-commerce transactions have increased, and vice versa. From the perception of Islamic business ethics the influence of advertising and e-service quality on consumer behavior in e-commerce transactions is not yet fully appropriate as there is still market engineering in e-commerce transactions, consumers are also often less alert and reluctant to seek information about the seller's reputation, product specifications, etc. As long as the advertisement on the site is attractive, consumers will buy if they are financially sufficient, so the concept of Taraddin Minkum is often not achieved.
The Influence of Quality of Productive Assets, Liquidity, and Profitability on Risk Management Disclosure with Company Size as a Moderating Variable in Banking Companies Listed on the Indonesia Stock Exchange Rizki Marbun, Sri; Erwin, Keulana; Syarif, Firman
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 7 (2023): December
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i7.85

Abstract

The research investigates the impact of productive asset quality, liquidity, and profitability on risk management disclosure in Indonesian banking companies listed on the Indonesia Stock Exchange from 2017 to 2022. Utilizing Eviews 10 software, the analysis employs panel data regression, descriptive statistical tests, multiple linear regression, and moderation analysis. The sample comprises 22 banking companies, selected through random sampling, using secondary data. Findings indicate a significantly negative relationship between productive asset quality and risk management disclosure. Moreover, firm size amplifies this negative impact. In contrast, liquidity and profitability do not significantly influence risk management disclosure. Notably, firm size diminishes the significance of liquidity and profitability in the context of Indonesian banking companies. These results offer insights into the intricate dynamics of risk management disclosure and highlight the nuanced role of firm size in shaping these relationships.
Marketing Strategy for Meatball Sellers in Pekanbaru in Increasing Profitability Witjakso, Ario; Ardan Mardan, Jhonni; Amos, Amos; Medina Dzikra, Faira; Hidayat, Muhammad
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 7 (2023): December
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i7.86

Abstract

This research is motivated by the marketing strategy used by meatball sellers in Pekanbaru to increase profitability. Information regarding interesting marketing strategies implemented by meatball sellers in Pekanbaru already involves elements of sharia marketing. The objectives of this research are: 1) Analyzing the marketing strategies of meatball sellers in Pekanbaru to increase their profitability. 2) Analyze the impact of marketing strategies implemented by meatball sellers in Pekanbaru in increasing profitability. This research includes field study research, in the implementation process, this research uses a qualitative descriptive approach that focuses the study on product marketing and pricing. Data was collected using the interview method with meatball shop informants in Pekanbaru, observation and documentation in the Bakso Shop environment in Pekanbaru, then the data was processed and then analyzed using descriptive-qualitative methods. Based on the results of research that has been carried out regarding the marketing strategy of meatball sellers in increasing profitability from a Sharia economic perspective, the conclusions obtained are 1) Marketing strategy for Product, Price, Promotion, Distribution, Place, People, Process and Physical Evidence are used to analyze and determine business policies to attract consumer interest and satisfaction. 2) Analyzing the impacts that occur with the existence of the meatball business, the impacts are divided into two types, namely positive and negative impacts, the positive impact is family and community income, while the negative impact is the influence of imported meat ingredients and the increase in basic prices which reduces income.
The Influence of Work Motivation and Job Satisfaction on Employee Performance with Work Discipline as an Intervening Variable at the Directorate General of Sea Transportation Nur Halim, Imron; Yohana, Corry; Wiradendi Wolor, Christian
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 7 (2023): December
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i7.87

Abstract

This research aims to determine the influence of work motivation and job satisfaction on employee performance with work discipline as an intervening variable at the Directorate General of Sea Transportation, Ministry of Transportation of the Republic of Indonesia. This research uses a quantitative type of research using a population of 137 people with a sample of 102 employees at the Directorate General of Sea Transportation, Ministry of Transportation of the Republic of Indonesia. Data collection techniques use questionnaires, observation and literature study. Data analysis uses Partial Least Square (PLS) with the SMARPLS 4.0 application. The results of the research show that work motivation has a positive and significant effect on employee performance, work motivation has a positive and significant effect on work discipline, job satisfaction has a positive and insignificant effect on employee performance, job satisfaction has a positive and significant effect on work discipline, work discipline can mediate or mediating the influence of work motivation on employee performance, work discipline can mediate or mediate the influence of job satisfaction on employee performance.
Analysis of Muslim Cash Businesses From an Islamic Economic Perspective Goesli, Ach; Juhadi, Juhadi; Damayanti Rusmana, Fenny
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 7 (2023): December
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i7.198

Abstract

This research is motivated by the basic values ​​of Islamic economics are a set of values ​​that are believed in with all faith, which will become the basis of the Islamic economic paradigm, including business. The purpose of this research is to find out the Islamic economic review of the Muslim fashion business. This research uses qualitative research methods. Based on the research results, it shows that basic values such as a good philosophical value, instrumental and institutional, are based on the Al-Qur'an and Hadith which are the two highest normative sources in the Islamic religion. This is the main thing that differentiates Islamic economics from conventional economics, namely the placement of religious teachings as the main source of economic knowledge. Business according to Islam can be interpreted as a series of business activities in various forms which are not limited by the amount (quantity) of ownership of assets (goods/services) including profits but are limited in the manner and acquisition and utilization of assets (halal and haram rules). With sharia control, business aims to achieve four things, namely target results (material profit and non-material benefits), growth which means continuing to increase, sustainability for as long as possible and the blessing of Allah SWT's pleasure.
Analysis of Selling and Service Pricing Mechanisms from an Islamic Economic Perspective Nurhidayah, Ay’ay; Koni, Agus; Sekhruri, Sekhruri
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 7 (2023): December
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i7.199

Abstract

This research is motivated by the fact that price determination in various businesses does not fully implement Sharia economic principles. The aim of this research is to determine the analysis of the mechanism for determining selling prices and services from an Islamic economic perspective. The research method used is a qualitative research method. The research results show that every human being needs wealth to fulfill all his life needs. Therefore, humans will always try to obtain wealth. One way to get it is by working. Meanwhile, one form of work is trade or business. Islam, through the example of the Prophet SAW and the caliphs who always maintained their actions, shows how important trade and business are. Islam actively encourages Muslims to do business and trade.
Analysis of Factors Influencing Community Decisions in Choosing Sharia Banking Services in Indonesia Nawawi, Muhammad; Juhadi, Juhadi; Mutiah, Ridla
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 7 (2023): December
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i7.200

Abstract

This research is motivated by the many products and services offered by banking institutions providing broad opportunities for consumers to choose banking institutions that suit their needs. The aim of this research is to analyze the factors that influence people's decisions in choosing sharia banking services in Indonesia. This research method uses qualitative research methods. The data sources used in this research are primary data and secondary data. The research results show that the factors that influence customers' decisions to use sharia banking services are psychological and marketing factors consisting of motivation, perception, learning processes, beliefs, attitudes and products, promotions, advertising, and services. And the most influential is the principal part of banking practices and promotions carried out directly.
Analysis of Factors Influencing Customer Interest in Using Sharia Insurance Products in Indonesia Bagus Krisdianto , Muhammad; Damayanti Rusmana, Fenny; Karmawan, Slamet
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 7 (2023): December
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i7.201

Abstract

This research seeks to analyze and describe the analysis of factors that influence customer interest in using sharia insurance products in Indonesia. The aim of this research is to analyze the factors that influence customer interest in using sharia insurance products in Indonesia. This research uses a qualitative approach, using data processing techniques based on interviews, observations and documentation related to this research. The research results obtained are the factors that the public is interested in in sharia insurance products, namely maintaining a good reputation which reflects the quality and quantity of sharia insurance products, and this is an assessment from the community itself. So, the better the reputation of sharia insurance, the more it will attract public interest in sharia insurance products.

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