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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
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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
Optimizing Decision-Making in Higher Education Institutions through AI-Driven Business Intelligence in the Digital Era Ary, Maxsi; Andriani, Rian; Fauzzia, Willma
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 3 (2025): August
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i3.328

Abstract

Digital transformation in higher education requires institutions to adopt intelligent technologies that support more accurate and data-driven decision-making. This study investigates the integration of Artificial Intelligence (AI) into Business Intelligence (BI) systems within Indonesian universities using the Technology Acceptance Model (TAM) as the theoretical framework. A mixed-methods approach was employed, involving surveys (n = 75) and interviews with academic leaders and information technology (IT) staff. The results show that AI-enhanced BI systems significantly improve decision-making effectiveness, particularly in academic planning and administrative efficiency. Regression analysis revealed that perceived usefulness and perceived ease of use explained 58% of the variance in decision effectiveness, while all variables combined (including management support and digital literacy) accounted for 69%. These findings validate the TAM in the context of AI-based decision systems in education. This study contributes both theoretically and practically by offering evidence-based recommendations for strengthening data-driven culture and institutional readiness for adopting intelligent information systems.
The Effect of Workload and Work Environment on Performance with Career Development as an Intervening Variable in PT. PLN (Persero) Implementation Unit North Medan Customer Service Siddik, M. Galeh; Farida Ferine, Kiki; Rahayu, Sri
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 3 (2025): August
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i3.329

Abstract

This study aims to analyze the effect of workload and work environment on employee performance, both directly and indirectly through career development as an intervening variable. The research was conducted on 69 respondents who are employees of a certain institution/company (institution name can be added if available). The analytical method used in this study is Partial Least Squares (PLS) with the assistance of SmartPLS software. The results show that workload has a positive and significant effect on employee performance but does not have a significant effect on career development. On the other hand, the work environment has a positive and significant effect on both career development and employee performance. Furthermore, career development also has a positive and significant effect on performance. In terms of indirect effects, the study found that career development does not mediate the relationship between workload and performance. However, it significantly mediates the relationship between the work environment and employee performance. These findings emphasize the importance of a supportive work environment and structured career development programs in enhancing employee performance. Organizations are encouraged to provide conducive working conditions and continuous development opportunities to optimize employee outcomes.
The Effect of Eco-Friendly Packaging, Green Brand Image on Purchasing Decisions on MSME Product in West Bandung Regency Diansyah, Nover; Astuti Pratminingsih, Sri
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 3 (2025): August
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i3.330

Abstract

This study was conducted to explore the influence of eco-friendly packaging & green brand image on consumer purchasing to decisions for MSME products in the West Bandung Regency area. The study is motivated by the growing public concern for environmental issues and the increasing tendency of consumers to be more selective in choosing ecologically sustainable products, the method used is a quantitative approach through a questionnaire-based survey. A purposive method sampling was employed to select total of 120 participants, namely individuals who had experience purchasing MSME products labeled as environmentally friendly. The data obtained were subsequently analyzed through multiple linear regression to assess the extent to which each variable both simultaneously and individually influences purchasing decisions. The findings reveal that both eco-friendly packaging and environmentally conscious brand image significantly and positively affect consumer decisions to purchase products. As consumers' perceptions of these two aspects increase, the greater their likelihood of making a purchase. This fact reinforces that sustainable business strategies are not merely a form of social responsibility but also a key factor in enhancing market appeal and marketing effectiveness. The practical implications of this study encourage MSME actors to pay greater attention to packaging design that is not only aesthetically pleasing but also reflects sustainability values. Additionally, building a brand identity that demonstrates environmental concern can serve as a strong and relevant differentiation strategy in responding to the evolving preferences of modern consumers who are increasingly aware of green issues).
The Effect of Training and Work Discipline on Employee Performance with Career as A Moderating Variable for Employees at PT PLN (Persero) Implementation Unit Customer Service North Medan Sihaloho, Riston; Farida Ferine, Kiki; Rahayu, Sri
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 3 (2025): August
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i3.331

Abstract

This study aims to analyze the influence of training, work discipline, and career development on employee performance, as well as to examine the moderating role of the interaction between variables on performance. The research approach used was quantitative with Partial Least Square (PLS) analysis technique. Data was obtained through distributing questionnaires to 65 respondents. The results showed that training, work discipline, and career development have a positive and significant influence on employee performance. This indicates that the better the training is provided, the higher the discipline, and the clearer the direction of career development, the more employee performance will improve. Meanwhile, the first and second moderating effects did not have a significant influence, so the interaction between variables did not strengthen the relationship on performance. This finding implies that organizations need to focus more on strengthening the main variables in an effort to improve employee performance.
Analysis of the Impact of Exchange Rate Fluctuations on the Profitability of Footwear Export Companies in Indonesia Goyatun Napilah, Hikmah; Ramdani, Dian
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 3 (2025): August
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i3.332

Abstract

This study aims to analyze the effect of USD/IDR exchange rate fluctuations on the profitability of export-manufacturing companies in the Indonesian footwear sector, with a case study of footwear manufacturing company in Indonesia. Profitability is measured using three key indicators: Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The research uses secondary data, including company financial statements and exchange rate data from 2018 to 2023. The analytical method employed is simple linear regression. The results indicate that exchange rate fluctuations tend to negatively affect all profitability indicators. However, the influence is not statistically significant (p-value > 0.05). The coefficient of determination (R²) shows that exchange rates explain about 27% to 37% of profitability variation. Despite the lack of statistical significance, the consistently negative relationship suggests that exchange rate volatility remains a crucial risk factor for export companies reliant on imported raw materials. The study recommends implementing risk management strategies such as hedging and resource diversification to maintain financial performance stability.
Analyzing the Impact of ISO 9001:2015 Implementation and Human Resource Characteristics on Employee Performance: The Role of Organizational Characteristics as an Intervening Variable at PDAM Tirtanadi, North Sumatra Sahrim, Sahrim; Kholik, Kholilul
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 3 (2025): August
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i3.333

Abstract

Successful companies recognize that business improvement is fundamentally based on a system that is implemented consistently and efficiently, leading to better company performance. This system needs to be documented and written down so that employees understand the company's objectives and expectations. Consistent implementation of this system is a key principle in quality management. The implementation of the ISO 9001:2015 Quality Management System can increase employee productivity, which in turn improves the company's effectiveness and efficiency, ultimately enhancing the company's competitiveness. In the ISO 9001:2015 Quality Management System, Organizational Characteristics positively and significantly influence Performance, with an original sample value of 0.343 and a p-value of 0.001. Human Resource Characteristics have a significant impact on Organizational Characteristics, with an original sample value of 0.366 and a p-value of 0.001. Human Resource Characteristics positively and significantly affect Performance, with an original sample value of 0.265 and a p-value of 0.042. The ISO 9001:2015 Quality Management System positively and significantly influences Organizational Characteristics, with an original sample value of 0.535 and a p-value of 0.000. The ISO 9001:2015 Quality Management System positively and significantly influences Performance, with an original sample value of 0.321 and a p-value of 0.004. Human Resource Characteristics have a positive and significant effect on Performance through Organizational Characteristics, with an original sample value of 0.126 and a p-value of 0.015. The ISO 9001:2015 Quality Management System positively and significantly influences Performance through Organizational Characteristics, with an original sample value of 0.184 and a p-value of 0.005.
The Influence of Work Discipline and Motivation on Teacher Performance with Work Spirit as an Intervening Variable in Teluk Mengkudu District Gunawan, Syafril; Farida Ferine, Kiki
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 3 (2025): August
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i3.334

Abstract

In education, teacher performance is a key factor in determining the success of the learning process in schools. High-performing teachers are not only able to create a conducive learning environment but also design innovative learning strategies, adapt teaching methods to student needs, and utilize technology in the learning process. The results of this study are as follows: Work discipline has a positive and significant effect on teacher performance with an original sample value of 0.232 and p values of 0.013. Work discipline has a positive and significant effect on work enthusiasm with an original sample value of 0.234 and p values of 0.029. Motivation has a positive and insignificant effect on teacher performance with an original sample value of 0.140 and p values of 0.093. Motivation has a positive and significant effect on work enthusiasm with an original sample value of 0.698 and p values of 0.000. Work enthusiasm has a positive and significant effect on teacher performance with an original sample value of 0.620 and p values of 0.000. Work discipline has a positive and significant effect on teacher performance through work enthusiasm with an original sample value of 0.145 and p values of 0.029. Motivation has a positive and significant effect on teacher performance through work enthusiasm with an original sample value of 0.433 and p values of 0.000.
The Impact of Macroeconomic Factors on IDX30 Stocks Through Profitability Period 2020-2024 Wulandari, Nur Asti; Zulfitra, Zulfitra; Sampurnaningsih, Sri Retnaning
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 4 (2025): September
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i4.335

Abstract

This research aims to examine and analyze the impact of inflation, interest rates, and the exchange rate of the rupiah on IDX 30 stocks through profitability during the 2020-2024 period. The type of research used is Descriptive Quantitative. The research population chosen as the object of this study is the Annual Financial Statements of companies included in the IDX30 index listed on the Indonesia Stock Exchange (BEI). The sample selection was conducted using the saturated sampling technique. The samples used include Inflation, Interest Rates, and the Exchange Rate of the Rupiah against Stock Prices with Profitability as the Intervening Variable in companies included in the IDX30 index listed on the Indonesia Stock Exchange (BEI). The research data was subsequently processed using Eviews 12 Software. The analysis method used is panel data regression, which is a combination of cross-section and time series data. The panel data regression analysis was conducted through model selection tests to determine the best model, and the test results indicate that the Fixed Effect Model (FEM) is the most appropriate model. The results of the coefficient of determination test against ROA show a value of 78.90%. The results of the coefficient of determination test against Stock Prices show a value of 89.41%. The hypothesis testing results indicate that Inflation and the Exchange Rate have a negative partial effect on ROA, Interest Rates do not affect the ROA variable, Inflation, Interest Rates, and the Exchange Rate simultaneously affect ROA, Inflation does not affect Stock Prices, Interest Rates, the Exchange Rate, and ROA have a partial effect on Stock Prices, Inflation, Interest Rates, and the Exchange Rate simultaneously affect Stock Prices.
The Effect of Service Quality, Trust and Customer Satisfaction on Customer Loyalty in Online Shopping Applications Andini Dalimunthe, Nurul; Nefianto, Tirton
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 3 (2025): August
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i3.338

Abstract

Service quality an important crucial role in marketing strategies that online shopping app companies can implement by providing the best facilities for their users to foster trust and satisfaction, leading to consumer loyalty. This study aimed to determine the greatest influence on customer loyalty. This quantitative study employed a purposive sampling technique, distributed through questionnaires to 170 online shopping app users aged 17–65 years in the Greater Jakarta area. Primary data analysis was conducted using the Structural Equation Modeling (SEM) method. The results of this study indicate that service quality does not impact customer loyalty. Service quality impacts customer satisfaction and trust, while trust impacts customer satisfaction. Customer satisfaction impacts customer loyalty. Trust has the greatest direct influence on customer satisfaction. This study contributes to online shopping app companies in maintaining and improving service quality, which can be seen from several factors formed from each consumer complaint in an optimal and measurable manner. For further research, the researcher suggests expanding the research area and seeking objects in other fields.
Towards the Sustainability of Food MSMEs through Strengthened Collaboration and Competitiveness Setiadi, Sandi; Alhidayatullah, Alhidayatullah; Maulana, Rizky
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 4 (2025): September
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i4.341

Abstract

The sustainability of Micro, Small, and Medium Enterprises (MSMEs) is the most pressing issue in economic, social, and environmental development in the modern era, where the focus of business has shifted from mere financial growth to social responsibility and resource sustainability. MSMEs, especially in the food sector in Sukabumi Regency, play a crucial role, although many still face challenges in terms of using modern technology and building extensive networks. This study aims to fill the gap by explicitly exploring the relationship between collaboration and competitiveness on the sustainability of MSMEs in the food sector, particularly in Sukabumi Regency, by considering these two variables in parallel.This study uses a descriptive quantitative method, taking a sample of 200 business actors from the total population of the food industry in Sukabumi Regency (3,501) through non-probability purposive sampling. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results showed that the proposed model had very strong predictive power, as evidenced by an R-Square value of 0.963 and a Q² value of 0.632, confirming its high predictive relevance. Specifically, MSME collaboration was found to have a positive and significant effect on business sustainability (Original Sample 0.466). Collaboration enables business actors to share resources, information, and networks, which strengthens their capacity for adaptation and innovation. In addition, MSME competitiveness also has a positive and significant effect on business sustainability (Original Sample 0.519), which is achieved through operational efficiency and product differentiation. The synergy between collaboration and competitiveness is crucial to realizing resilient and competitive food MSMEs in Sukabumi.