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Usman Jayadi
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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. 3 no. 12 (2026)" : 5 Documents clear
The Effects of Workload, Remuneration, and Work Motivation on the Performance of Objection Review Officers Taufik Wijaya Sitompul; Hendrian Hendrian; Iqbal Miftakhul Mujtahid
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 12 (2026)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i12.414

Abstract

This study examines the effects of workload, remuneration, and work motivation on the performance of Objection Review Officers within Indonesia’s Directorate General of Taxes (DGT). A quantitative approach using descriptive and verificative methods was employed. The population comprised 970 current and former Objection Review Officers, from whom 150 respondents were selected through simple random sampling. Data were collected using a structured questionnaire with a four-point Likert scale and analyzed through multiple linear regression in SPSS. The regression results indicate that workload (B = 0.250; β = 0.286; t = 3.639; p < 0.001), remuneration (B = 0.329; β = 0.331; t = 3.875; p < 0.001), and work motivation (B = 0.239; β = 0.260; t = 3.310; p = 0.001) each have a positive and statistically significant association with employee performance. The overall model is statistically significant (F = 81.508; p < 0.001). The model summary reports R² = 0.626 and adjusted R² = 0.618, indicating that the three predictors jointly account for 62.6% of the observed variation in performance in this sample. Remuneration has the largest standardized coefficient among the three predictors. The findings suggest that DGT management should balance case allocation with officers’ capacity, maintain fair and transparent remuneration, and support employees’ intrinsic and extrinsic motivation. Because the study is based on a sample of officers, the findings should be interpreted within the context of the study population.
Financial Literacy as a Boundary Condition in the Relationship between Human Resource Competence, Internal Control and Financial Management Quality: Evidence from MSMEs in Makassar Rika Kurniawati; Muhaidir Ikram
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 12 (2026)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i12.416

Abstract

This study examines the relationships of human resource competence and internal control with financial management quality and investigates financial literacy as both a direct predictor and a boundary condition among micro, small, and medium-sized enterprises (MSMEs) in Makassar, Indonesia. A quantitative cross-sectional design was employed using data from 261 MSME owners, managers, and personnel involved in financial administration. The data were analyzed using partial least squares structural equation modeling (PLS-SEM) with SmartPLS 4. The results show that human resource competence, internal control, and financial literacy are positively associated with financial management quality. Internal control exhibited the strongest direct contribution, highlighting the importance of formalized financial procedures and monitoring mechanisms. Financial literacy significantly strengthened the relationship between human resource competence and financial management quality, indicating that this relationship becomes stronger at higher levels of financial literacy. In contrast, financial literacy did not significantly moderate the relationship between internal control and financial management quality. These findings suggest that financial literacy operates as a selective rather than universal boundary condition. The study contributes to the MSME financial management literature by integrating individual competence, organizational control, and financial knowledge within a contingent framework and by emphasizing financial management quality as a process-level outcome.
Voter Political Participation in the 2024 Poso Regency Regional Election Wiliam Otniel Malala; Irwan Waris; Siti Chaeriah Ahsan
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 12 (2026)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i12.429

Abstract

Voter political participation is an important indicator for assessing the quality of democracy at the local level. This study aims to analyze factors associated with the decline in voter participation in the 2024 Poso Regency regional election, identify efforts by the government and election administrators to increase participation, and examine public understanding of direct regional elections. The study employed a qualitative descriptive approach. Data were collected through observation, interviews, and documentation. Informants included voters, people who did not vote, election administrators, and government agencies responsible for population administration. Data were analyzed through data reduction, data display, and conclusion drawing. The findings show that voter turnout in the 2024 Poso Regency regional election reached 67.50%, with 122,743 voters casting ballots out of 181,852 registered voters. This was lower than the 79% recorded in the 2020 regional election and the 75.41% recorded in the 2024 general election. The decline was associated with a political culture that is not yet fully participatory, voter fatigue caused by elections held within the same year, perceptions of the electoral process, voter-list updating issues, limited access to civil registration documents, changes in regulatory information, and limited information about candidates. Increasing participation requires sustained political education, improved voter-data quality, more accessible civil registration services, consistent information, transparent electoral administration, and stronger public engagement.
Library Transformation Strategies Based on Social Inclusion to Improve Literacy and Community Empowerment in Parigi Moutong Regency, Indonesia Ildayani Ildayani; Mustainah M.; Dandan Haryono
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 12 (2026)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i12.430

Abstract

This study examines the implementation of library transformation based on social inclusion and identifies strategic priorities for improving literacy and community empowerment at the Library and Archives Service of Parigi Moutong Regency, Indonesia. It employs a qualitative approach with a case-study design. Data were collected through interviews, observation, and document analysis involving 13 informants selected through purposive and snowball sampling. The data were analysed using a qualitative process informed by Creswell’s approach, Kurt Lewin’s three-stage change model, and SWOT analysis. The findings indicate that library transformation has moved beyond conventional book-lending services through literacy classes, the Motor Pintar mobile library service, Digital Reading Corners (POCADI), BI Corner, and support for village libraries. These initiatives broaden access and create opportunities for learning and skills development, although their long-term socioeconomic effects still require monitoring. Institutionalisation remains incomplete because a dedicated local regulatory framework and sustainable funding arrangements have not yet been adequately established. The reported SWOT scores are 1.58 for strengths, 0.89 for weaknesses, 1.85 for opportunities, and 0.83 for threats, producing a strategic position of (+0.69, +1.02) in Quadrant I. Recommended strategies include strengthening partnerships, expanding inclusive services, aligning literacy and skills programmes with local potential, replicating effective village-level practices, and institutionalising programmes through regulation, budgeting, and outcome monitoring.
Analysis of the Internal Control System in the Disbursement of Small Business Loans at PT Bank Mandiri Tbk, Makassar KCP, Daya Wholesale Center Aisyah Maharani; Samirah Dunakhir; Samsinar
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 12 (2026)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i12.413

Abstract

This study aims to analyze the implementation of the internal control system in the disbursement of People’s Business Credit (KUR) at PT Bank Mandiri Tbk’s Makassar Central Wholesale Market Branch, based on the 2017 Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework. This study employs a qualitative descriptive approach. Data were collected through interviews, observations, and documentation from informants involved in the People’s Business Credit disbursement process, namely the Credit Manager and Microcredit Analysts (MKA). Data analysis was conducted through the stages of data reduction, data presentation, and drawing conclusions. The research findings indicate that the internal control system for the disbursement of People’s Business Credit (KUR) at PT Bank Mandiri Tbk’s Makassar Central Wholesale Market Branch has been implemented in accordance with the five components of internal control based on the COSO framework (2017), namely Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring Activities. The control environment is implemented through the TIPCE work culture, a clear organizational structure, the division of duties and authorities, e-learning programs, and performance evaluations using Key Performance Indicators (KPIs). Risk assessment is conducted through document reviews, business surveys, residential surveys, credit checks via the OJK’s Financial Information Service System (SLIK), and the application of the 5C principles. Control activities are carried out through the implementation of standard operating procedures (SOPs), tiered credit approval, the application of Know Your Employee (KYE), and mechanisms for handling non-performing loans. Information and communication are supported by the use of the MANPIN (Mandiri Pintar) application, daily briefings, and coordination among work units. Meanwhile, monitoring is conducted periodically through credit quality evaluations by Credit Operations (CKO), credit document oversight, and employee performance evaluations. The implementation of these five components supports the effectiveness of the internal control system.

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