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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. 3 no. 9 (2026)" : 5 Documents clear
The Effect of Leverage and Company Size on Company Value in Basic and Chemical Industry Sector Companies on the Indonesia Stock Exchange in 2023-2024 Nur Azizah Febriani Syafitri; Samirah Dunakhir; Masdar Ryketeng
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 9 (2026)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i9.389

Abstract

This study aims to analyze the effect of leverage and company size on company value in basic and chemical industry companies listed on the Indonesia Stock Exchange for the 2023–2024 period. This study uses a quantitative approach with multiple linear regression analysis. Leverage is measured using the Debt to Equity Ratio (DER), company size is measured by the natural logarithm of total assets (Ln Total Assets), while company value is measured using Price to Book Value (PBV). The study population consists of 114 basic and chemical industry companies listed on the Indonesia Stock Exchange. The research sample was determined using a purposive sampling technique to obtain 85 companies that meet the criteria. The data used are secondary data obtained from annual financial reports and stock prices through the official website of the Indonesia Stock Exchange. Data analysis includes descriptive statistics, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficient of determination (R²) tests. The results show that partially, leverage and company size do not have a significant effect on company value. Simultaneously, leverage and company size also do not have a significant effect on company value. The Adjusted R Square value of 20.2% indicates that leverage and firm size explain 20.2% of the variation in firm value, while the remaining 79.8% is influenced by variables outside the research model. This finding indicates that leverage and firm size are not yet strong signals for investors in assessing a company, and therefore, investment decisions tend to be influenced by other fundamental factors.
Implementation of the Integrity Zone Development Policy toward a Corruption-Free Area at Statistics Indonesia (BPS) Cianjur Regency Ani Saebani; Aos Kuswandi; Ipah Ema Jumiati
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 9 (2026)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i9.400

Abstract

Bureaucratic reform is an internal improvement process intended to address problems within public organizations. Statistics Indonesia (BPS) of Cianjur Regency has implemented bureaucratic reform through an Integrity Zone development policy aimed at achieving Corruption-Free Area (WBK) status. This study analyzes the implementation of the policy. A descriptive qualitative approach was employed. The analysis used George C. Edwards III’s implementation model, comprising communication, resources, disposition, and bureaucratic structure. The findings show that the four variables have been implemented by employees, but implementation has not yet been fully effective. Communication is generally clear and appropriately conveyed by leadership, while information resources and physical facilities are adequate and the bureaucratic structure is adaptive. However, several obstacles remain, including limited external dissemination concerning corruption and gratuity controls, insufficient staff in both quantity and competence, and weaknesses in the bureaucratic structure related to Standard Operating Procedures (SOPs) for work rules and Integrity Zone innovations. Strengthening external communication, human-resource capacity, and innovation-related SOPs is therefore essential to support the achievement of WBK status.
Visionary Leadership of School Principals in Improving the Quality of Elementary Madrasah Educational Institutions Cecep Wahyu Hoerudin; Opan Arifudin; Hamidah Hamidah; Taupik Prihatin Marpaung; Aulia Ramadona
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 9 (2026)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i9.403

Abstract

This study aims to describe and understand the role of the principal's visionary leadership in improving the quality of Islamic elementary schools (Madrasah Ibtidaiyah). A qualitative approach was used to gain a deep understanding of the principal's strategies, attitudes, and actions that demonstrate a long-term vision in the development of educational institutions. Data were collected through in-depth interviews, observations, and documentation of principals, teachers, and other relevant parties. The results show that principals with visionary leadership can motivate all elements of the institution, build an innovative culture, and implement development strategies oriented towards improving the quality of education. A clear vision and strong commitment also play a role in improving the quality of learning, facilities, and overall management of the institution. These findings conclude that visionary leadership is a key factor in driving sustainable quality improvement in Islamic elementary schools. This study contributes to the development of a future-oriented principal leadership model in the context of Islamic religious education.
Feasibility Study of the Development of an Integrated Fisheries Industrial Zone (KIPT) in Kepulauan Selayar Regency Muhtar Sapiri
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 9 (2026)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i9.384

Abstract

Kepulauan Selayar Regency is an archipelagic region strategically located along the Indonesian Sea Lanes (ALKI II and III) and endowed with substantial marine and fisheries resources, particularly tuna, skipjack tuna, grouper, and snapper. These resources provide significant opportunities for the development of an Integrated Fisheries Industrial Zone (KIPT) to strengthen fisheries-based economic activities and support regional development. This study aims to assess the feasibility of developing a KIPT in Kepulauan Selayar Regency by examining its technical, spatial, market, economic, financial, environmental, and managerial aspects. The study employs a descriptive-exploratory approach using both qualitative and quantitative methods. Primary data were obtained through field observations and interviews with relevant stakeholders, while secondary data were collected from sectoral policies, spatial planning documents, and regional statistical sources. The results indicate that the proposed KIPT location meets the relevant technical and spatial feasibility criteria, including accessibility, distance from urban and residential areas, transportation infrastructure, and land carrying capacity. The market analysis indicates strong potential for both domestic and international fisheries markets. The economic and financial assessments show positive feasibility indicators, including a positive Net Present Value (NPV), an Internal Rate of Return (IRR) above the commercial cost of capital, and a reasonable Payback Period (PBP). Environmental and managerial considerations also support sustainable development and effective zone management. Therefore, the development of the KIPT in Kepulauan Selayar Regency is considered feasible and has the potential to serve as a strategic fisheries processing, logistics, and distribution hub for Eastern Indonesia.
Analysis of the Application of Environmental Accounting in Managing Costs for the Prevention and Mitigation of Haze Caused by Forest and Land Fires in Kalimantan Amin Sadiqin; Hafiz Ali Raza
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 9 (2026)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i9.418

Abstract

Forest and land fires in Kalimantan generate environmental costs that go far beyond fire-suppression expenditures because haze creates health impacts, economic disruption, ecosystem damage, carbon emissions, and post-fire restoration needs. This study analyzes the application of environmental accounting to the management of prevention and haze-control costs associated with forest and land fires in Kalimantan and develops a cost-classification model to strengthen environmental accountability. A descriptive qualitative approach with a document-study design was employed. Data were drawn from official reports issued by Indonesia's environmental and forestry authorities, laws and regulations, World Bank documents, Environmental Management Accounting (EMA) guidance, and relevant scientific articles published during 2001-2025. Data were analyzed through reduction, thematic coding, environmental quality-cost classification, and cross-source triangulation. The findings indicate that wildfire-related costs have substantively been incurred by government institutions, business entities, and communities, yet the information remains fragmented across agencies, programs, and expenditure categories and therefore does not constitute an integrated environmental-cost information system. In 2023, the five Kalimantan provinces recorded approximately 508.4 thousand hectares of burned areas, concentrated in South, Central, and West Kalimantan. The analysis identifies four principal cost categories: prevention, detection, internal-failure/suppression, and external-failure/restoration costs. The latter includes social costs that are often not recorded by the causative entity, including health expenditures, productivity losses, transport disruption, ecosystem degradation, and emissions. This study proposes the Forest-and-Land-Fire Environmental Cost Accounting Integration Matrix (MIABK), which combines monetary and physical information, funding source, responsible actor, location, and response phase. The model supports a shift from predominantly reactive spending toward preventive expenditure and provides a more measurable basis for implementing the polluter-pays principle.

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