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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 5 Documents
 1 
Search results for , issue "Vol. 2 No. 12 (2025): May" : 5 Documents clear
The Effect of Accountability on Investment in Encouraging Regional Independence (A Study on Provinces in Indonesia) Fidiatuljana, Fidiatuljana; Sugianto, Sugianto; Usman, Ernawaty; Gilang Yudistira, Fajar
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 12 (2025): May
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i12.254

Abstract

Decentralization in Indonesia over the past 50 years has undergone many changes and updates, reflecting the need to increase the role of local governments. This study analyzes the extent of the influence of accountability on investment in increasing regional independence in Indonesia. The study used data from 34 provinces (170 observations) using purposive sampling techniques. The results of the study show that better audit opinions increase regional investment opportunities, but audit opinions issued by BPK have a negative impact on regional independence. Meanwhile, investment has a positive effect on regional independence but does not mediate the relationship between accountability and regional independence. The implications of this study are closely related to efforts to encourage regional independence through increased investment, so that local governments need to increase accountability in financial management, as reflected in the audit opinion, in order to create a conducive investment climate.
Balanced Scorecard as a Performance Measurement Tool for PT Aneka Tambang Tbk Listed on the Indonesia Stock Exchange Oktavia Sari, Fhara; Sugianto, Sugianto; Yusnita Yamin, Nina; Ilham Pakawaru, Muhammad
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 12 (2025): May
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i12.255

Abstract

This research aims to assess the performance of PT. Antam Tbk uses the Balanced Scorecard as a performance measurement tool for 2021-2023. The company's performance measurement will utilize four perspectives from the Balanced Scorecard, namely the financial perspective, the customer perspective, the internal business process perspective, and the learning and growth perspective. This study adopts a descriptive design and relies on secondary data, including annual reports and financial statements of PT. Antam Tbk for 2021-2023. The results show that the company's financial perspective shows a strong ability to generate profits. However, there was a significant decline in performance in 2023. Both the customer perspective and the internal business process perspective show similar results, experiencing a considerable decline every year. Regarding the perspective of learning and growth, it can be concluded that PT. Antam Tbk showed inconsistent performance in human resource development, which was reflected in fluctuations in employee productivity.
Cooperative Economy and SMEs: Strengthening Sustainable Development and Economic Resilience through Collaborative Business Models Pramesthi, Yunesia
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 12 (2025): May
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i12.276

Abstract

The cooperative economy and Small and Medium Enterprises (SMEs) play a pivotal role in fostering economic resilience and sustainability, especially in emerging and developing economies. This article examines the synergy between cooperatives and SMEs, focusing on how these entities contribute to local economies, promote social inclusion, and drive community-based development. Through an analysis of case studies from various countries, this study explores the effectiveness of cooperative models in enhancing the competitiveness and sustainability of SMEs. The research highlights the role of cooperatives in providing financial support, marketing, and training to SMEs, thus empowering entrepreneurs and creating networks that foster innovation and mutual support. Moreover, the study delves into the challenges faced by cooperatives and SMEs, such as access to capital, bureaucratic hurdles, and market competition, offering recommendations for policy makers and practitioners to optimize their potential. This article also provides insights into the long-term benefits of fostering cooperative models for economic development, suggesting that cooperation between SMEs and cooperatives is not only beneficial but crucial for achieving sustainable growth in both local and global economies. The findings emphasize the importance of creating supportive environments that enhance collaboration between cooperatives, SMEs, and governments for maximizing their collective impact.
The Critical Role of Entrepreneurship and Innovation in Enhancing Community Economic Development and Growth Rahmawati, Desi
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 12 (2025): May
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i12.282

Abstract

Entrepreneurship and innovation are widely recognized as key drivers for economic development and societal progress. This paper explores the critical importance of entrepreneurship and innovation within communities as mechanisms to improve economic performance and foster sustainable growth. The study reviews existing literature to understand how entrepreneurial activities and innovative processes contribute to employment generation, income improvement, and poverty alleviation. A descriptive qualitative method was employed to analyze the impact of entrepreneurial initiatives and innovative strategies at the community level. The findings suggest that entrepreneurship encourages resource mobilization, promotes creativity, and supports the diversification of economic activities, while innovation enhances competitiveness and adaptability in dynamic markets. Furthermore, entrepreneurial ecosystems foster knowledge sharing, access to finance, and policy support, all of which are essential for nurturing innovation. The discussion highlights challenges faced by communities such as limited access to capital, inadequate infrastructure, and educational barriers, proposing integrated approaches to overcome these constraints. This study underscores the need for government and private sector collaboration to build an enabling environment that empowers local entrepreneurs and innovators. In conclusion, entrepreneurship and innovation are indispensable for strengthening the economic foundation of communities and achieving inclusive development. This research contributes to policy formulation aimed at economic revitalization through entrepreneurial and innovative interventions.
Unraveling Consumer Mindset: Analysis of Consumer Behavior in the Distribution of E-WOM on The Originote Skincare Product Qurrotul Aini, Nurul; Nur Oktaviani, Fadhilah; Sudarmiatin, Sudarmiatin
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 12 (2025): May
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i12.284

Abstract

This study aims to analyze the spread of e-WOM on the skincare brand "The Originote" through the use of qualitative methods with a case study approach, as well as data collection techniques in the form of interviews and documentation. The results of the analysis show that The Originote has succeeded in managing the spread of e-WOM well, thus contributing to high levels of consumer satisfaction and loyalty. This is evidenced by positive assessments on various platforms such as TikTok and Shopee, as well as a strong tendency among consumers to make repeat purchases and recommend this skincare to others. This study is expected to provide strategic recommendations to Originote to increase consumer participation so that they are willing to be involved in e-WOM and increase insight into other brands about the importance of managing e-WOM properly to avoid losing consumer trust and buying interest.

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