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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 208 Documents
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The Influence of Village Apparatus Competence, Clarity of Budget Targets, Internal Control System and Siskeudes on Village Fund Management Accountability Permadi Suryawan, Bayu; Paranoan, Selmita; Yamin, Nina Yusnita; Iqbal, Muhammad
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 1 (2025): June
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i1.240

Abstract

The large amount of village funds that go to the village government makes it prone to misuse. Therefore, the community demands good accountability in managing village funds. The aim of this research is to determine the influence of the competence of village officials, clarity of budget targets, internal control systems and siskeudes on accountability in managing village funds. The research was carried out in all villages in the Pamona brother’s region, Poso Regency. The method used in this research is a quantitative method with primary data obtained from 110 respondents who filled in the questionnaire. The results obtained in the research show that the competence of village officials and clarity of budget targets do not affect the accountability of village fund management. Meanwhile, the internal control system and siskeudes variables influence the accountability of village fund management.
Social Media Marketing Activities in Enhancing Brand Image and Driving Consumer Purchase Decisions in the Fashion Industry Rifqy Roosdhani, M.; Arifin, Samsul; Komaryatin, Nurul; Ali, Ali; Huda, Nurul; Khoiruddin, Muhammad; Loing, Chenly
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 11 (2025): April
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i11.244

Abstract

This study investigates the role of Social Media Marketing Activities (SMMA) in influencing purchase decisions, with purchase intention as a mediating variable and brand image as a moderating variable, focusing on Sweet Mango, a local fashion brand in Jepara, Indonesia. Using a quantitative approach, data were collected from 97 respondents through online surveys and interviews, employing a purposive non-probability sampling method. The data were analyzed using Structural Equation Modeling (SEM) with SmartPLS 4.0. The results reveal that SMMA significantly enhances purchase intention, which in turn strongly influences purchase decisions. Furthermore, purchase intention mediates the relationship between SMMA and purchase decisions. While brand image does not directly affect purchase intention, it plays a significant moderating role by strengthening the relationship between SMMA and purchase intention. Additionally, SMMA indirectly impacts purchase decisions through its influence on purchase intention. These findings underscore the critical importance of leveraging social media marketing strategies to drive consumer behavior while simultaneously building a strong brand image to maximize effectiveness. The study contributes to the literature by addressing inconsistencies in the relationship between brand image and consumer behavior and offers practical insights for local businesses aiming to optimize their digital marketing efforts. Limitations include the small sample size and focus on a single brand, suggesting opportunities for broader future research.
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 Role of Dividend Policy in Mediating the Influence of Profitability, Leverage, And Liquidity on Company Value in Manufacturing Companies on the IDX Supriyono, Edi; Latif, Arkanuddin
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 11 (2025): April
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i11.279

Abstract

This research aims to observe the role of Dividend Policy in mediating the influence of Profitability, Leverage and Liquidity on Company Value on the Indonesian Stock Exchange (BEI). This research is a type of quantitative research that tests causal relationships between variables. The data used is secondary data in the form of financial reports obtained from the official website of the Indonesia Stock Exchange and related companies using documentation methods. The objects studied are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022. The samples used were taken using a purposive sampling method, totaling 297 observation samples from 107 companies. Data analysis was carried out using multiple linear regression and Sobel tests assisted by Eviews 12 software. Based on the findings from research that has been conducted, it shows that: (1) profitability has a significant positive effect on company value, (2) profitability has a significant positive effect on dividend policy, (3) leverage has a significant negative effect on company value, (4) leverage has no effect on dividend policy, (5) liquidity has no effect on company value, (6) liquidity has a significant positive effect on dividend policy, (7) dividend policy has a significant positive effect on company value, (8) dividend policy is able to mediate the effect of profitability on company value, (9) dividend policy is not able to mediate the effect of leverage on company value, (10) dividend policy is able to mediate the effect of liquidity on company value. The results of this research can be used as a reference by management in the decision-making process for the company, as well as considerations in making investment decisions by investors.
Analysis of Shipbuilding Business Development Strategy in Batang Port with Pest and Five Porter Approach Satrio, Danang; Muhardono, Ari; Firmansyah, M. Adi
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 11 (2025): April
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i11.280

Abstract

This research examines the Karangasem shipbuilding business development strategy using the PEST and Five Porter approaches. Policy changes occurred in 2020 during the Covid-19 pandemic. Licensing for ship issuance has stopped so that orders have dropped drastically to the point that several shipyards have reduced the number of workers. Policy changes occurred again in mid-2021 until now, when the legality of ships was transferred from initially to regional government to central government. Entrepreneurs make money by making ships without orders (Idle Stock). Entrepreneurs' expectations that deviate greatly cause businesses to decline further, which has an impact on increasing production costs where additional raw materials are needed, direct labor costs increase and losses from raw materials that are not used increase. This has an impact on decreasing entrepreneurs' income and no returns. This research is descriptive research with a qualitative approach in the form of PEST (Political, Economic, Social & Cultural, Technological) and Five Porter's Diamond analysis. The results of the research show that competition between similar companies means that shipyards are quite strategic in the growth of similar industries each year, product differentiation with competitors is quite high and production costs are quite large, and the threat of new entrants is that shipyards have quite a high threat to government policy and the impact on government.
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.
Literature Review: The Effectiveness of Risk Management Training in Financial Institutions in the Digital Era Hermawan, Rangga Adhitia; Pajar, Pajar; Sri Handayani, Avivah; Meylani, Shella; Intan Pratiwi, Niken; Handayani, Yesie; Marjohan, Masno
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 1 (2025): June
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i1.287

Abstract

The rapid development of digital technology has significantly changed the landscape of the financial industry. The digitisation of financial services offers convenience and efficiency, but also brings new challenges in terms of risk. Effective risk management is key to ensuring the stability and sustainability of financial institutions in the digital age. The method used is a literature study taken from several national journals and expert articles accessed online. This method aims to summarise the current understanding of a topic. The literature review presents previously published material and analyses new facts. Digital financial risk management strategies in retail companies require a comprehensive, adaptive, and technology-based approach. The digital financial sector faces increasingly complex risks as technology adoption accelerates. There are several challenges and threats in risk management for financial institutions in the digital era, one of which is technological advancement. The emergence of increasingly sophisticated technology has a significant impact on the structure of life. Digital financial risk management requires adaptive technology-based strategies to address complex risks in the digital era. The roles of AI, blockchain, and IoT are key in risk mitigation. Financial institutions, including Islamic and conventional banks, need to enhance regulatory compliance, digital literacy, and service innovation to compete with fintech companies and sustain customer trust.

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