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Usman Jayadi
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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 234 Documents
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Analysis of the Difference in Stock Prices Before and After the Cum-Ex Right Issue in 2024 Febrina Almurdi, Suci; Zulfitra, Zulfitra; Sahroni, Sahroni
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 6 (2025): November
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i6.337

Abstract

This study examines whether stock prices differ before and after the cum-rights and ex-rights dates of rights issues conducted in 2024. Using a quantitative event-study design, we compile daily closing-price data for all issuers that executed rights issues in 2024. From 16 issuers, five banking firms are selected through purposive sampling. Differences in prices across the pre- and post-event windows are tested with the Wilcoxon signed-rank test, followed by a dummy-variable regression to estimate the magnitude and direction of change. The results indicate statistically significant price differences around the cum-ex rights issue period, implying that the market reacts to publicly available rights issue information. Overall, prices adjust after the event, consistent with semi-strong market efficiency and the dilution/price-adjustment mechanism often associated with rights issues. These findings inform investors and managers about expected price behavior around rights issue announcements and execution. The evidence supports monitoring cum-ex dates when planning trading strategies.
Analysis of the Determinants of People's Tendency to Go into Debt Mediated by Materialism and Moderated by Financial Literacy Friana, Rita; Gurendrawati, Etty; Widyastuti, Umi
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 6 (2025): November
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i6.359

Abstract

The increasingly massive development of digital financial services has increased ease of access to credit, but on the other hand, has triggered an increased tendency to incur debt among certain groups, including teachers. This study aims to analyze the determinants of people's tendency to incur debt by examining the role of materialism as a mediating variable and financial literacy as a moderating variable. This study used a quantitative approach with a cross-sectional design. The study population was teachers in Indonesia, with a sample of 416 respondents obtained through convenience sampling techniques and data collection using online questionnaires. Data analysis was performed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the help of SmartPLS 4.0. The results showed that indebtedness attitudes have a significant positive effect on consumer debt (β = 0.139; p < 0.05). In addition, impulsivity (β = 0.306; p < 0.001) and debt attitudes (β = 0.464; p < 0.001) had a significant positive effect on materialism, while self-esteem had no significant effect and economic vulnerability had a significant negative effect on materialism (β = −0.248; p < 0.001). Materialism had a significant positive effect on consumer debt (β = 0.232; p < 0.001) and was shown to partially mediate the effect of debt attitudes on consumer debt. In addition, financial literacy significantly moderated the relationship between debt attitudes and consumer debt. The R² value of 0.613 indicates that the model has strong explanatory power for materialism, while the R² of 0.201 indicates moderate explanatory power for consumer debt.
The Influence of Islamic Economic Education on the Level of Public Awareness in Managing Finances Dwi Ayu Widyaningsih; Emilda Sari; Selly Silviawati; Asep Muhammad Adam; Panji Lukito; Majdi Kasheem
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 8 (2026): January
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i8.361

Abstract

This study aims to analyze the influence of Islamic economic education on the level of public awareness in managing finances. The research method used is descriptive qualitative research with data collection techniques through interviews and observations. The research sample consisted of 20 respondents consisting of the public who are active in Islamic economic activities. The results of the study indicate that Islamic economic education has a significant influence on the level of public awareness in managing finances, which is reflected in several aspects, namely increased awareness of the importance of managing finances in an Islamic manner, increased community ability to manage finances effectively and efficiently, and increased awareness of the importance of zakat and alms to improve community welfare. The conclusion of this study is that Islamic economic education plays an important role in increasing public awareness in managing finances. Therefore, it is recommended for Islamic economic education institutions to improve the quality of economic education delivered to the community.
The Effect of Service Quality, Promotion and Word of Mouth on The Purchase Interest of Aquarium Consumers at The Sakti Aquarium Pamulang Store Ramadhan, Firzatullah; Tajuddien, Rahadyan
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 6 (2025): November
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i6.348

Abstract

This study aims to analyze the influence of service quality, promotion, and word of mouth on consumer purchase intention at Sakti Aquarium Pamulang. The growing public interest in aquascaping and ornamental fish presents significant business opportunities; however, declining sales performance indicates potential marketing weaknesses. Using a quantitative approach with 207 respondents selected via the Slovin formula, data were analyzed using SPSS through validity, reliability, normality, and regression tests. The validity and reliability results confirmed that all research instruments were valid and reliable. The coefficient of determination (R² = 0.037) indicated that service quality, promotion, and word of mouth collectively explained 3.7% of purchase intention, while 96.3% was influenced by other factors. The t-test results revealed that service quality (Sig = 0.44) and word of mouth (Sig = 0.27) had no significant effect on purchase intention, whereas promotion (Sig = 0.07) showed a partial influence. These findings highlight that promotional activities play a more substantial role in shaping consumer interest than service quality or interpersonal recommendations. The study provides practical implications for improving marketing strategies in the aquarium retail sector and contributes to the broader understanding of consumer behavior in niche lifestyle industries.
The Influence of Financial Literacy, Social Capital, Financial Inclusion, and Communication Skills on the Reach of Financial Institutions and Their Impact on the Effectiveness of Ultra Micro Financing (Case Study of MSMEs in Subang Regency) Fenny Damayanti Rusmana; Jaja Suteja; Atang Hermawan
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 8 (2026): January
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i8.362

Abstract

This study aims to analyze the influence of financial literacy, social capital, financial inclusion, and communication skills on the reach of financial institutions and their impact on the effectiveness of ultra-micro financing. The research used a quantitative survey method through the distribution of questionnaires to MSMEs in Subang Regency. Data were analyzed using Structural Equation Modeling (SEM). The results showed that financial literacy, social capital, financial inclusion, and communication skills simultaneously influence the reach of financial institutions. Partially, financial literacy and social capital do not influence the reach of financial institutions, while financial inclusion and communication skills do. Furthermore, this study found that the reach of financial institutions influences the effectiveness of ultra-micro financing. These findings provide insights for financing program managers and policymakers to improve program effectiveness by strengthening financial inclusion and the communication skills of MSMEs.
The Role of Islamic Financial Institutions in Supporting National Economic Development Agus Koni; Triana Apriani; Dayat Hidayat; Nurul Lailatul Vitriyah; Selly Silviawati
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 8 (2026): January
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i8.363

Abstract

Sustainable national economic development requires support from various sectors, including the financial sector. In recent years, Islamic Financial Institutions (IFIs) have grown rapidly and made significant contributions to supporting national economic development. This study aims to analyze the role of Islamic Financial Institutions in supporting national economic development. This study uses a descriptive qualitative approach. Research data were obtained through in-depth interviews with respondents from Islamic financial institutions, the government, and entrepreneurs. The results show that Islamic Financial Institutions play a significant role in supporting national economic development in several ways, namely: increasing financial access for communities underserved by the conventional financial system, providing more innovative and diverse financial product and service development. In conclusion, the Role of Islamic Financial Institutions in Supporting National Economic Development is increasing transparency and accountability in financial management and supporting regional economic development through the development of micro and small-scale finance. Islamic financial institutions play a significant role in supporting national economic development. Therefore, the government and financial institutions need to continue supporting and strengthening the role of Islamic financial institutions in improving the economic welfare of the community.
Application of Sharia Economic Principles in Stock Trading Yana Mas’ud Tasdiq; Sugeng Ahmad Riyadi; Nurul Lailatul Vitriyah; Atika Rahma; Wiwin Suhada
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 8 (2026): January
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i8.364

Abstract

Stock trading is a key asset in the investment world, but its practice is often influenced by non-sharia economic aspects that do not always align with Islamic principles. Therefore, this study aims to analyze the application of sharia economic principles in stock trading on the Indonesian stock exchange. This study aims to describe the application of sharia economic principles in stock trading in the Indonesian capital market. This study uses a descriptive qualitative approach by conducting in-depth interviews with investors, market analysts, and sharia finance practitioners. Data were collected through interviews and processed through thematic analysis to identify themes and subthemes related to the application of sharia economic principles in stock trading. The results show that most companies implementing sharia economic principles in their stock trading have increased transparency and accountability in reporting financial performance and business policies. They have also improved the quality of management and internal auditing to ensure that all transactions and business decisions are in accordance with sharia principles. However, this study also found that there are still many challenges faced by companies in implementing sharia economic principles in stock trading, such as the lack of ability and knowledge of sharia principles among company staff and the lack of clear and consistent regulations from capital market authorities.
A Conceptual Review of Consumer Behavior in AI-Personalized Digital Environments Jayadi, Usman
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 6 (2025): November
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i6.366

Abstract

The rapid integration of artificial intelligence (AI) into digital platforms has fundamentally transformed consumer behavior through personalized interactions and algorithmic decision support. This study provides a conceptual review of consumer behavior in AI-personalized digital environments, aiming to reconceptualize traditional theories that are increasingly inadequate in explaining contemporary market dynamics. Drawing on interdisciplinary literature from marketing, behavioral economics, and information systems, this study identifies critical shifts in how consumer decisions are formed, influenced, and constrained by algorithmic systems. The findings highlight three major theoretical developments. First, consumer decision-making is no longer solely bounded by cognitive limitations but is increasingly shaped by algorithmic bounded rationality, where technological architectures define available choices. Second, AI personalization contributes to preference closure, reinforcing existing behaviors while limiting exploratory consumption. Third, consumer autonomy is reframed as constructed autonomy, where perceived freedom of choice exists within algorithmically curated environments. Additionally, the study identifies emerging phenomena such as the transparency paradox, algorithmic trust, and privacy resignation. Based on these insights, this study proposes an integrated conceptual framework that emphasizes the dynamic interaction between consumer, algorithmic, and structural domains. The study contributes to the literature by offering a novel theoretical perspective on consumer behavior in the digital age and by challenging conventional assumptions of rationality and autonomy. Managerially, the findings underscore the importance of balancing personalization with transparency, trust, and ethical considerations. Future research is encouraged to empirically validate the proposed framework across different digital contexts.
Determinants of International Public Sector Accounting Standards (IPSAS) Adoption: An Institutional, Political, and Cultural Perspective from Developing Economies Richard Doe Dartey; Jignesh Valand
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 7 (2025): December
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i7.113

Abstract

This study examines the institutional, political, and cultural determinants influencing the adoption of International Public Sector Accounting Standards (IPSAS), with a particular focus on developing economies such as Ghana. The research employs a qualitative descriptive approach based on an extensive review of academic literature, policy documents, and reports from international organizations. Drawing on institutional theory, the study identifies ten critical factors shaping IPSAS adoption: awareness level, implementation cost, technical capacity, education and experience, expertise availability, top management support, external pressure, technological readiness, transition management, and strategic planning. Evidence from prior studies suggests that IPSAS adoption is primarily driven by institutional pressures, including coercive influences from international organizations and mimetic tendencies among countries seeking legitimacy (Amiri & Hamza, 2020); (Chatti et al., 2024). Additionally, empirical findings indicate that factors such as training, cost, and technological infrastructure significantly influence successful implementation (Ademola et al., 2019). The study contributes to the literature by integrating institutional and contextual perspectives to explain IPSAS adoption behavior. It provides policy-relevant insights for governments aiming to enhance transparency, accountability, and comparability in public sector financial reporting.
Financial Openness and Income Inequality in Sub-Saharan Africa: The Moderating Roles of Development Level and Land Access Mounoufié Valery KOFFI; Konan Abogni Augustin KOUADIO
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 7 (2025): December
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i7.138

Abstract

This study investigates the relationship between financial openness and income inequality in Sub-Saharan Africa, emphasizing the moderating roles of development level and access to land. While the literature provides mixed evidence on whether financial openness exacerbates or mitigates inequality, limited attention has been given to the transmission channels through which these effects operate, particularly in developing regions. Using a panel dataset of 38 Sub-Saharan African countries over the period 2010–2019, this study employs the system Generalized Method of Moments (GMM) to address endogeneity concerns and capture dynamic effects. The findings reveal a dual and asymmetric impact of financial openness. De facto financial openness—capturing actual cross-border financial flows—significantly reduces income inequality, whereas de jure openness—reflecting policy-based financial liberalization—tends to increase inequality. Importantly, the results demonstrate that access to land mitigates the inequality-enhancing effect of de jure openness, suggesting that land distribution plays a crucial redistributive role. Furthermore, the level of economic development amplifies the inequality-reducing impact of de facto openness, indicating that structural conditions shape the inclusiveness of financial integration. These findings contribute to the literature by integrating structural and resource-based channels into the financial openness–inequality nexus. From a policy perspective, the results highlight that financial liberalization alone is insufficient to ensure equitable outcomes; complementary policies promoting inclusive access to productive assets, particularly land, are essential. Strengthening institutional frameworks and addressing structural inequalities are therefore critical to maximizing the distributive benefits of financial openness in Sub-Saharan Africa.

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