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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 9 Documents
 1 
Search results for , issue "Vol. 1 No. 8 (2024): January" : 9 Documents clear
The Influence of Share Ownership on Dividend Policy in Consumer Goods Companies in Indonesia Nurwanda Wardhayat, Darrel; Usman, Bahtiar
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 8 (2024): January
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i8.88

Abstract

This research aims to examine the influence of foreign ownership, director ownership, institutional ownership on dividend policy. The control variables in this research consist of profitability and business risk. Data collection used purposive sampling method sourced from annual reports of consumer goods companies listed on Indonesia Stock Exchange (BEI). The number of samples in the study was 35 companies for the period 2018 to 2022. In testing the hypothesis using the panel data regression method. The results of this study indicate that foreign ownership does not have a significant influence on dividend policy. Director ownership has a significant positive effect, while institutional ownership has a significant negative effect on dividend policy. The results of the control variables show that profitability has a positive effect on dividend policy. Meanwhile, business risk has a negative influence on dividend policy. The implications of this research for financial managers are expected to have a deep understanding in formulating assessments and assist managers related to dividend policy. Meanwhile, investors can thoroughly analyze risks and results of business growth related to investments made in relation to factors such as Foreign Share Ownership, Board of Directors Share Ownership, Institutional Ownership, Profitability and the company's Business Risk.
The Influence of Entrepreneurial Education, Social Support and Passion for Government Support as Moderating Variables on Entrepreneurial Behavior: Study of MSME Players in Sorong City Karnia Lakamudi, Rahma; Santoso, Budi; Wahyu Handaru, Agung
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 8 (2024): January
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i8.89

Abstract

This research aims to determine the influence of entrepreneurship education, social support and passion with government support as moderating variables on entrepreneurial behavior in the study of MSMEs in Sorong City. This research uses a quantitative type of research using a population of 6,886 people with a sample of 380 MSMEs in the city of Sorong. The data collection technique uses a questionnaire. Data analysis uses Structural Equation Modeling (SEM) with the AMOS 21 program. The results show that entrepreneurship education does not have a positive and significant effect on entrepreneurial behavior, social support has a positive and significant effect on entrepreneurial behavior, passion has a positive and significant effect on entrepreneurial behavior, government support moderates the influence of entrepreneurial education on entrepreneurial behavior, government support moderates the influence of social support on entrepreneurial behavior and government support moderates the influence of passion on entrepreneurial behavior.
The Influence of Live streaming, E-Promotions and Content Marketing on Repurchase Intentions with Customer Satisfaction as an Intervening Variable (Case Study on Local Brand Jiniso) Marlina, Herli; Rizan, Mohamad; Ferry Wibowo, Setyo
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 8 (2024): January
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i8.90

Abstract

This research aims to determine the effect of live streaming, e-promotions and marketing content on repurchase intention with customer satisfaction as an intervening variable for the local brand Jiniso. This research uses quantitative research using purposive sampling and using a sample of 200 people. The data collection technique uses a questionnaire. Data analysis using the SEM LISREL 8.8 application. The research results show that live streaming have a positive and significant effect on repurchase intention, e-promotions have a positive and significant effect on repurchase intention, marketing content have a positive and significant effect on repurchase intention, customer satisfaction can mediate the influence of live streaming on repurchase intention. Customer satisfaction can mediate the influence of e-promotions on repurchase intention and customer satisfaction can mediate the influence of marketing content on repurchase intention.
The Effect of Compensation, Transformational Leadership on Work Engagement by Mediating the Behavior of Organizational Citizens in Insurance Broker Companies Kacaribu, Hendri; Baskara, Ika
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 8 (2024): January
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i8.91

Abstract

This study examines the factors that influence Work engagement in the insurance brokerage industry in Indonesia, where Compensation, transformational leadership are the independent variables, while Organizational Citizen Behavior is the mediation. The sample used was 360 respondents, collected through a questionnaire and measured with a 1-5 Linkert scale and analyzed using Structural Equation Modeling (SEM). This study found that Compensation, transformational leadership has a positive effect on Organizational Citizen Behavior in insurance brokerage companies, while Compensation, transformational leadership has a positive effect on Work engagement in insurance brokerage companies. Organizational Citizen Behavior also influences work engagement in insurance brokerage companies. In addition, this study also shows the results of the influence of Organizational Citizen Behavior mediation on the positive relationship of Compensation, transformational leadership on Work engagement in insurance brokerage companies. For future researchers, it is expected to add other factors that influence work engagement as well as industry and other analysis in order to add research insight. This research has implications for insurance brokerage companies to consider Compensation, transformational leadership, Organizational Citizen Behavior in order to be able to increase work engagement so that insurance brokerage company goals can be achieved effectively and well as expected. In addition, it is necessary to examine in more detail the relationship between Organizational Citizen Behavior and Work engagement in insurance brokerage companies in Indonesia.
Business Strategy Analysis at the Puncak Mas Destination in Bandar Lampung City Anggraini, Ira; Alke Mega, Selfia
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 8 (2024): January
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i8.92

Abstract

Because the development of tourism destinations causes tighter business competition, an analysis is needed that is able to explain what companies must do to help increase the number of visitors. Puncak Mas Tourism in the city of Bandar Lampung does not pay attention to the wider visitor segment, this is because ticket prices are not competitive. So this research aims to increase tourist visitors to Puncak Mas Bandar Lampung by applying the SWOT analysis research approach/method (strengths, weaknesses, opportunities, threats). By analyzing the company's internal and external factors and making comparisons between research objects and competitors, we can gain in-depth knowledge about the company's internal and external conditions and compare them with competitors. This study also utilized descriptive research methods, where data was collected through an interview process in the form of a list of questions to the owners of the Puncak Mas tourist destination in the city of Bandar Lampung and its competitors. The research results based on the analysis of a combination of SWOT matrix strategies at the Puncak Mas Bandar Lampung destination obtained Strengths-Opportunities (5.11), Strengths-Threats (2.59), Weakness Opportunities (3.79), Weakness-Threats (1.27).
Factors Affecting Tax Avoidance (Study in Manufacturing Companies of Building Construction Sub-Sector of Indonesia Stock Exchange) Teja, Marchell; Goenawan Soedarsa, Herry; Khairudin, Khairudin
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 8 (2024): January
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i8.93

Abstract

According to The State of Tax Justice 2020 report, Indonesia's position in tax avoidance cases is ranked fourth in Asia. This research aims to examine the factors that affect tax avoidance in manufacturing companies on the Indonesia stock exchange. This research covers the building construction manufacturing business of the Indonesia Stock Exchange in 2021–2022. Purposive sampling was used in this study and produced 34 samples. This research uses descriptive statistics, classical assumption tests, and multiple linear regression. This research found that Audit Quality and Profitability have a significant positive impact on Tax Avoidance.
Factors That Influence Purchasing Decisions with Brand Image as An Intervening Variable Arsyntha Permatasari, Rizka; Fantastic, Chevy; Febryanti, Eka; Maria Susanti, Eka; Agustina, Eva; Meylani Yopi, Rezita; Situmorang, Rostiar; Khaddafi, Muammar
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 8 (2024): January
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i8.94

Abstract

This study aims to determine the effect of product quality on purchasing decisions, the effect of promotion on purchasing decisions, the effect of trust on purchasing decisions, the effect of convenience on purchasing decisions, the effect of price on purchasing decisions, the effect of product quality, promotion, trust, convenience and price on purchasing decisions, the effect of product quality on purchasing decisions through brand image, the influence of Promotion on Purchasing Decisions through Brand Image, the influence of Trust on Purchasing Decisions through Brand Image, the influence of Convenience on Purchasing Decisions through Brand Image, the influence of Price on Purchasing Decisions through Brand Image, the influence of Purchasing Decisions on Brand Image and the influence between Product Quality, Promotion, Trust, Convenience and Price on Purchasing Decisions through Brand Image in the Shopee marketplace. This research uses quantitative research. The population in this study were Batam City students who used the Shopee marketplace. Researchers used the hair method, so that a sample of 300 respondents was obtained with a formula of 1 question for 10 respondents. The sampling approach in this study was nonprobability sampling using incidental sampling. Independent variables include product quality (X1), promotion (X2), trust (X3), convenience (X4), price (X5). then the dependent variable of this study is the purchase decision (Y), and the intervening variable is Brand Image (Z). The data collection method used a questionnaire, then the data was analyzed using the Statistical Program for Social Science. The results show H1, H2, H3, H8, H11 are rejected because the Sig. value is greater than 0.05. Then the results show H4, H5, H6, H7, H9, H10, H12, H13 are accepted because the Sig. value is smaller than 0.05.
Comparison of Financial Performance Before and After the Merger of PT. Bank Syariah Indonesia, Tbk (BSI) Maria, Anna; Aminah, Aminah; Annisa Putri, Imanuriea; Nilwan, Afrizal
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 8 (2024): January
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i8.98

Abstract

The Minister of State-Owned Enterprises announced that three state-owned sharia banks consisting of BRI Syariah, BNI Syariah and Mandiri Syariah will be integrated to form Bank Syariah Indonesia, which will be established on February 1, 2021. The unification of three sharia commercial banks under state ownership is a long wait. to create the largest sharia commercial bank with large capital is answered in this case. Finding variations in financial performance before and after the merger is the aim of this research. Capital adequacy ratio (CAR), non-performing financing (NPF), return on assets (ROA), total operating expenses and total operating income (BOPO), and loan savings ratio (FDR) are the five ratios used in this study. Quarterly financial reports from Q1 2021 to Q3 2023 after the merger, and Q2 2018 to Q4 2020 before the merger are used as samples for this research. Research findings show that Bank Syariah Indonesia's financial performance varied before and after the merger. This difference shows an increase in financial performance after the merger.
Analysis of Lost VAT Revenue from Purchases of Used Clothing (Thrift) in the Lampung Thrift Fest Community Firmansyah, M; Yuliawan, Dedy; Wahyudi, Heru; Ciptawaty, Ukhti
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 8 (2024): January
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i8.99

Abstract

This research aims to analyze how much VAT revenue is lost as a result of purchasing used clothing (thrift) in the Lampung Thrift Festival community. The data collection methods and analysis tools used in this research are questionnaires, interviews and validity tests, reliability tests. The dependent variable used is tax payments and the independent variables used are thrift taxes and consumer behavior. The best sampling technique obtained was Non-Probability Sampling. The results of the research show the sales of 20 used clothing traders, the behavior of used clothing consumers, potential missing VAT data, missing sales and VAT data for a total of 3 months.

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