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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
 1 
Search results for , issue "vol. 4 no. 1 (2026)" : 5 Documents clear
The Influence of Financial Literacy and Digital Literacy on the Performance of Muhammadiyah-Owned MSMEs in Bandung City Ikhsan Kamil; Budi Sadarman; Alia Tri Utami; Muhammad Najmi Dhaifullah; Muhamad Dzikry Raynan; Sintia Anggraeni
International Journal of Economics, Management and Accounting (IJEMA) Vol. 4 No. 1 (2026)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v4i1.386

Abstract

This study aims to analyze the influence of financial literacy and digital literacy on the performance of MSMEs owned by Muhammadiyah cadres in Bandung City. The study employed a quantitative approach with a survey method of 100 MSMEs selected using a purposive sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with the help of IBM SPSS Statistics 27. The results of the study indicate that financial literacy and digital literacy have a positive and significant impact on MSME performance. Simultaneously, both variables also significantly influence MSME performance. The Adjusted R Square value of 0.140 indicates that financial literacy and digital literacy can explain 14.0% of the variation in MSME performance, while the remainder is influenced by other factors outside the research model. The research findings indicate that improving financial management skills and utilizing digital technology are crucial aspects in supporting the performance of MSMEs. The findings are expected to provide input for Muhammadiyah organizations and stakeholders in designing programs to empower their cadres economically through strengthening financial and digital literacy.
Input–Output Analysis: Measuring the Multiplier Effect of The Mining Sector on The Economy of East Kalimantan Diana Lestari; Ayat Nur Hidayat; Rangga Aji Wijaksono
International Journal of Economics, Management and Accounting (IJEMA) Vol. 4 No. 1 (2026)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v4i1.390

Abstract

The economy of East Kalimantan remains highly dependent on the Mining and Quarrying sector; however, in recent periods, the role of other sectors, such as the Manufacturing sector, has begun to strengthen. This study aims to analyze the linkages between the Mining and Quarrying sector and other sectors in the East Kalimantan economy, as well as to measure its impact on output, income, and employment. The method used is Input-Output analysis through forward and backward linkages, as well as labor and income multipliers. The results show that the Mining and Quarrying sector has strong forward linkages, with a Forward Linkage value of 2.7086, and backward linkages of 1.4138. This indicates that the mining sector plays a crucial role as a provider of inputs to other sectors while also serving as a user of inputs from supporting sectors. In terms of employment, the mining sector employs only about 0.40 people per Rp1 billion of output, reflecting the sector’s capital-intensive nature. These findings underscore the need to strengthen downstream processing, deepen local supply chains, and diversify labor-intensive sectors to foster more inclusive and sustainable economic growth in East Kalimantan.
Determinants of BOSP Honorarium Allocation Compliance in Indonesian Junior High Schools: A Logistic Regression Analysis of School-Level Resource Disparities Satriyo Wibowo; Iswan Achlan Setiawan; Dadan Hamdani
International Journal of Economics, Management and Accounting (IJEMA) Vol. 4 No. 1 (2026)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v4i1.392

Abstract

This study examines the determinants of School Operational Assistance (BOSP) honorarium compliance under the Ministry of Primary and Secondary Education Regulation No. 8 of 2025, which limits honorarium allocations. Integrating Agency Theory, this study employs a binary logistic regression model with province fixed effects to analyze a nationwide dataset of 32,923 Indonesian junior high schools. The empirical results show that private school status (OR = 0.70, p < 0.001), certified teacher ratio (OR = 0.56, p < 0.001), and larger budget size (OR = 0.76, p < 0.001) significantly lower the odds of budget non-compliance, acting as key protective factors. For example, holding other factors constant, increasing the certified teacher ratio from 0.42 to 0.52 reduces the predicted probability of non-compliance from 38.4% (the national average) to 37.1%. In contrast, higher student-teacher ratios (OR = 1.01, p < 0.001) act as a significant risk factor, increasing non-compliance and rejecting the protective hypothesis. This indicates that crowded or understaffed schools face severe operational pressure to hire informal teachers, forcing administrators to violate spending caps to keep classrooms functional. The findings suggest that BOSP non-compliance is largely driven by structural teacher distribution deficits, although administrative factors cannot be entirely ruled out. To enhance public accountability and prevent decoupling, policymakers should transition from rigid caps to dynamic, resource-based caps while expanding affirmative teacher certification programs.
Environmental, Social, and Governance (ESG) Performance and Firm Value: The Moderating Role of Banking-Specific ESG Context Dadang Agus Suryanto
International Journal of Economics, Management and Accounting (IJEMA) Vol. 4 No. 1 (2026)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v4i1.395

Abstract

This study examines the effect of Environmental, Social, and Governance (ESG) performance on firm value in the banking sector and investigates whether banking-specific ESG context moderates this relationship. Using panel data from 133 bank-year observations covering 26 banks during 2019–2024, the study employs panel regression analysis based on the Common Effect Model, Fixed Effect Model, and Random Effects Model. Model selection is performed using the Chow, Breusch–Pagan Lagrange Multiplier, and Hausman tests. ESG performance is measured using aggregate ESG performance and its environmental, social, and governance dimensions, while firm value is measured using Tobin’s Q. The results show that overall ESG performance has a negative but statistically insignificant effect on firm value. Similarly, environmental, social, and governance performance individually have no statistically significant effects on firm value. The moderation analysis further indicates that banking-specific ESG context does not significantly moderate the relationship between ESG performance and firm value, either at the aggregate level or across individual ESG dimensions. These findings suggest that ESG implementation alone may not be sufficient to generate immediate market valuation benefits. ESG value creation may depend on strategic integration, credible disclosure, effective governance, risk management, and stakeholder recognition.
Application of Evolutionary Prototyping to Maximize Product Output at Zamrud Mebel, Gunungsitoli City Syukur Rahman Telaumbanua; Martha Surya Dinata Mendrofa
International Journal of Economics, Management and Accounting (IJEMA) Vol. 4 No. 1 (2026)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v4i1.399

Abstract

Micro, Small, and Medium Enterprises (MSMEs) face increasing pressure to adapt their products to changing consumer preferences, technological developments, and market competition. This study examines the application of Evolutionary Prototyping in product development at Zamrud Mebel, a furniture MSME in Gunungsitoli City. The study aims to describe the implementation stages, identify challenges encountered during iterative development, and examine consumer responses to product modifications. A descriptive qualitative case study approach was employed, with data collected through direct observation, in-depth interviews with the MSME owner, production personnel, and consumers, and documentation. The findings show that Evolutionary Prototyping was implemented through three iterative cycles involving initial prototype development, functional testing and consumer feedback, and finalization and feature optimization. The process enabled the identification and correction of design deficiencies before mass production and reportedly reduced material waste by up to 25%. However, implementation was constrained by time, human resource adaptation, and additional development costs. Overall, Evolutionary Prototyping provides an adaptive and participatory approach to improving product quality and alignment with consumer needs in non-digital MSMEs.

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