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Contact Name
Usman Jayadi
Contact Email
ujayadi@gmail.com
Phone
+6281238426727
Journal Mail Official
ujayadi@gmail.com
Editorial Address
Jl. Melati VIII No.2 BTN Rembiga, Kecamatan Selaparang, Kota Mataram, NTB, Indonesia 83124
Location
Kota mataram,
Nusa tenggara barat
INDONESIA
International Journal of Economics, Management and Accounting
Published by CV. LAFADZ JAYA
ISSN : -     EISSN : 29887615     DOI : -
Core Subject : Economy, Science,
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.
Articles 208 Documents
Building Consumer Trust Through Information System Integration in E-Commerce Hasbiah, Sitti; Hasdiansa, Ilma Wulansari
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.v3i1.292

Abstract

This study examines how well integrated information systems can enhance user trust by addressing key aspects such as data security, ease of access, and platform reliability. Through a literature review and analysis of online data sources, the study reveals that transparent and reliable information systems foster user loyalty and strengthen the relationship between consumers and e-commerce service providers. Furthermore, the study emphasizes that trust is a critical determinant in the user decision making process, especially in a digital environment where direct interaction is minimal. Integrated systems that prioritize user experience and consistent service delivery significantly reduce uncertainty and perceived risk among users. The findings also show that when users perceive a platform as secure and responsive, their engagement levels increase, resulting in higher retention rates and positive word of mouth. This underscores the importance of continuous system evaluation, inclusion of user feedback, and proactive risk management as strategic components of information system development. In conclusion, investing in robust, user-centric information systems not only improves operational efficiency but also builds sustainable competitive advantage through fostering user trust. This study contributes to the growing discourse on digital trust and offers practical insights for e-commerce providers looking to strengthen their customer relationships through technology integration.
The Role of Digital Financing through Crowdfunding in Supporting Social and Humanitarian Fundraising Muslim; Agustiani, Mulia; Audryna, Leyryza; Nabilah, Azmi; Setiawan, Anthony; Marliana, Marliana; 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.v3i1.295

Abstract

This study aims to analyze the role of digital financing through crowdfunding in supporting social and humanitarian fundraising. The method used is a descriptive qualitative approach through a case study. The findings indicate that kitabisa.com has successfully served as a bridge between donors and beneficiaries by utilizing easily accessible digital technology. Factors influencing the success of campaigns include the strength of the narrative, public trust, transparency in fund usage reporting, and the convenience of digital transactions. The platform also encourages broader public participation in social activities in a faster and more efficient manner. These findings suggest that digital crowdfunding is a relevant alternative financing solution in the digital era, particularly for the social and humanitarian sectors.
Digital Investment and Online Financial Markets: A Quantitative Case Study on Mutual Fund Investment Decisions by Millennials Using Blue Apps in Jakarta Nurmala, Riska; Tomana, Josef; L. Tobing, Rangga; Sari, Kartika; Lestari, Nurul Khofifah; Marjohan, Masno
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 1 (2025): June
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i1.296

Abstract

The development of digital technology has driven significant changes in investment behavior, particularly among millennials. This study aims to analyze the influence of financial literacy, risk perception, and ease of use of applications on mutual fund investment decisions among millennials who use the Blue App in Jakarta. This study employs a quantitative approach using a survey method, involving 120 respondents selected through purposive sampling. The research instrument consists of a closed-ended questionnaire with a Likert scale, and the data was analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that financial literacy has a positive and significant effect on investment decisions, suggesting that the higher an individual's financial understanding, the more rational their investment decisions. Risk perception has a negative and significant effect, meaning that the higher the perceived risk, the lower the individual's tendency to invest. Meanwhile, the ease of use of the application was found to have a positive and significant influence on investment decisions, indicating that a good user experience encourages higher investment activity. This study has implications for application developers and financial institutions to improve financial literacy, minimize risk perception, and continue to refine application features to encourage increased digital investment participation among the younger generation.
Digital Financial Ethics and Risk Management Supandi, Hanie; Irawan, Yopie; Setiawati, Dwi; Kurniawan, Rusdi; Lestari, Bunga Westu; Permatasari, Delsa Yunia; 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.v3i1.297

Abstract

The rapid development of digital technology has transformed the global financial industry landscape, bringing efficiency but also increasing the complexity of risks such as cyber attacks, data breaches, and regulatory non-compliance. This study aims to evaluate risk management strategies in digital finance and the importance of integrating ethical values through a literature review approach. Data was collected from national journals and relevant academic articles, focusing on training, technology implementation, and risk management policies. The findings indicate that effective strategies require adaptive technology-based approaches, such as the implementation of Artificial Intelligence (AI), blockchain, and the Internet of Things (IoT). Dominant digital risks include fraud, data breaches, and system attacks, which demand ethics-based governance and improved digital literacy. Internal factors such as human resources and organisational culture, as well as external factors such as regulations and fintech competition, also influence the effectiveness of risk management. In conclusion, the success of risk management in digital finance is determined by the synergy between technological sophistication and the comprehensive application of ethical principles in the governance of financial institutions.
The Role of Artificial Intelligence and Big Data in the Transformation of Recruitment Processes and Financial Analysis: A Systematic Literature Review Marjohan, Masno; Hidayat, Wahyu; Pratama, Adi; Mentari, Beta; Putri, Amelia; Rahayu, Endah Sri; Safan, Azian M
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.v3i1.298

Abstract

This study aims to explore the transformative role of Artificial Intelligence (AI) and Big Data in recruitment processes and financial analysis. Through a systematic literature review approach, data were collected from national journals published in the last five years. The findings show that AI has significantly improved the efficiency and objectivity of candidate selection by automated screening based on skill-matching algorithms. Meanwhile, Big Data analytics enhances financial decision-making by enabling real-time insights into company performance, profitability, and risk. The integration of these technologies not only optimizes human resources and financial management but also demands robust data governance  This research concludes that successful implementation of AI and Big Data must be holistic combining technical, managerial, perspectives to build adaptive, accurate, and sustainable organizational systems.
The Influence of DER, ROA, EPS, and NPM on Stock Prices in IDX ENERGY Sector Companies in 2017–2022 Yudianto, Yosep; Kuswandi, Sony; Sandi Yudha, Haris
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.v3i1.299

Abstract

This study aims to analyze the influence of Debt-to-Equity Ratio (DER), Return on Assets (ROA), Earnings per Share (EPS), and Net Profit Margin (NPM) on stock prices of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2017–2022. A quantitative approach with an explanatory method was employed in this study. The research sample consisted of 26 companies selected through purposive sampling, resulting in a total of 156 annual observations. Secondary data were obtained from annual financial reports published on the official websites of IDX. Data analysis was conducted using multiple linear regression with the help of SPSS, along with classical assumption testing to ensure model validity. The results indicate that simultaneously, the four independent variables have a significant effect on stock prices. Partially, DER has a negative and significant effect, ROA and EPS have positive and significant effects, while NPM does not significantly influence stock prices. The adjusted R² value of 0.392 implies that 39.2% of the variation in stock prices can be explained by this model. These findings reinforce the relevance of financial ratios as tools for fundamental stock analysis. The practical implication of this study encourages corporate management to enhance asset efficiency and earnings per share performance to attract investors. The study also contributes theoretically to the development of stock valuation models based on financial ratios in the energy sector.
The Influence of Corporate Value and Corporate Social Responsibility Disclosure on Risk Management with Good Corporate Governance as a Moderator Napisah, Napisah; Soeparyono, Regina Deia
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.v3i1.300

Abstract

This study examines the influence of corporate value and corporate social responsibility (CSR) disclosure on enterprise risk management (ERM), with good corporate governance (GCG) as a moderating variable. Using associative quantitative methods, the research analyzed panel data from 15 energy sector companies listed on the Indonesia Stock Exchange between 2019 and 2023. The findings show that corporate value does not significantly affect risk management, while CSR disclosure has a positive and significant effect on ERM. Furthermore, GCG does not moderate the relationship between corporate value and ERM, but it significantly moderates the relationship between CSR disclosure and ERM. The results suggest that GCG enhances the company’s transparency and accountability, particularly in aligning CSR practices with effective risk mitigation. The study supports the agency theory perspective, emphasizing the role of information disclosure in minimizing asymmetries between management and stakeholders. Overall, the research highlights the strategic importance of CSR and governance quality in strengthening corporate risk management practices in Indonesian energy firms.
The Influence of Leadership and Training on the Performance of Hajj Officers with Work Motivation as a Mediating Variable: A Study on the Hajj Implementation at Jakarta Pondok Gede Embarkation Syakiroh, Syakiroh; Wahono, Puji; Wiradendi Wolor, Christian
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.v3i1.302

Abstract

The performance of Hajj officers is crucial in ensuring the smooth and effective organization of the Hajj pilgrimage, a responsibility that is influenced by various factors such as leadership, training, and work motivation. This study aims to analyze the effects of leadership and training on the performance of Hajj officers, with work motivation serving as a mediating variable. The research was conducted on the officers responsible for organizing the Hajj pilgrimage at the Jakarta Pondok Gede Embarkation, a major center for Hajj operations in Indonesia. A quantitative approach was used, with data collected via surveys distributed to a sample of 100 Hajj officers. The data were analyzed using structural equation modeling (SEM) to test the direct and indirect effects of leadership and training on officer performance, with work motivation as a mediator. The findings indicate that both leadership and training significantly influence the performance of Hajj officers, with work motivation playing a crucial role in mediating these relationships. Effective leadership enhances officers' motivation, which in turn improves their performance, while comprehensive training programs equip officers with the skills necessary for optimal performance. This study underscores the importance of leadership, training, and motivation in improving the overall performance of Hajj officers, which ultimately contributes to the success of Hajj operations. These findings have practical implications for enhancing the management and organization of Hajj pilgrimages, particularly in Indonesia.
Assessment of the Cimanggis Village Government's Performance in Managing the Tuesday Market in Cicantayan District, Sukabumi Regency (2023-2024) Manan, Abdul; Fajar FY Basori, Yana; Meigawati, Dine
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 2 (2025): July
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i2.308

Abstract

This study aims to evaluate the performance of the Cimanggis Village Government in managing the Tuesday Market in Cimanggis Village, Cicantayan Sub-district, Sukabumi Regency in 2023-2024, using Dunn's policy evaluation model which includes dimensions of effectiveness, efficiency, adequacy, equity, responsiveness, and accuracy. This research used a qualitative approach with a descriptive method, where data was collected through in-depth interviews with various informants involved in market management, both from elements of the village government, market managers, traders, and buyers. The results showed that the management of the Tuesday Market has provided tangible benefits to the community, especially in terms of ease of access and affordability of basic needs. However, there are still weaknesses in the aspects of policy responsiveness and accuracy, such as the non-optimal provision of formal communication channels, the lack of periodic evaluation, and the need for innovation to face digital competition. Therefore, improvements in management and market management strategies are needed in order to respond to the challenges and needs of the community in a sustainable manner.
Repositioning Zakat Distribution for Modern Social Harms: Empowering Victims of Online Gambling through Advocacy and Asnaf Alignment Muliansyah, Eko
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 2 (2025): July
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i2.309

Abstract

The rise of online gambling in Indonesia has created a new category of socio-economic victims—those facing financial collapse, psychological trauma, and social exclusion. This study explores how zakat distribution can be repositioned to address such digital-era harms by reinterpreting classical asnaf categories, particularly gharimin and fakir-miskin, through the lens of maqāṣid al-sharī‘ah. Using a normative-empirical approach, this research integrates doctrinal analysis with stakeholder perceptions gathered through focus group discussions and policy reviews. Findings indicate strong public and scholarly support for more inclusive zakat allocation. While institutional conservatism persists, over 78% of public respondents support zakat for victims of online gambling when linked to rehabilitation and empowerment. This study argues that zakat must evolve from a static legal obligation into a dynamic tool for digital justice—supporting not only economic recovery but also mental resilience and social reintegration. By aligning zakat governance with ethical imperatives and sustainable development goals, zakat institutions can restore their prophetic role in protecting vulnerable communities. The repositioning of zakat is both a theological necessity and a policy innovation in an age where poverty is often entangled with digital exploitation.