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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 433 Documents
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Analysis of the Impact of Exchange Rate Fluctuations on the Profitability of Footwear Export Companies in Indonesia Hikmah Goyatun Napilah; Dian Ramdani
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 3 (2025)
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; Kholilul Kholik
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 3 (2025)
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 Syafril Gunawan; Kiki Farida Ferine
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 3 (2025)
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 Nur Asti Wulandari; Zulfitra Zulfitra; Sri Retnaning Sampurnaningsih
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 4 (2025)
Publisher : Lafadz Jaya Publisher

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 Nurul Andini Dalimunthe; Tirton Nefianto
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 3 (2025)
Publisher : Lafadz Jaya Publisher

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.
Analysis of Quality Costs in Efforts to Improve the Financial Performance of the Company: An Empirical Study at CV Central Fragrance Utama Regina Sakeletuk; Sahroni Sahroni; Masno Marjohan
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 5 (2025)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i5.339

Abstract

This study aims to analyze quality costs in relation to improving the financial performance of CV Central Fragrance Utama during the 2022-2024 period. Specifically, the research focuses on three aspects: (1) classification and measurement of quality costs, which include prevention, appraisal, internal failure, and external failure costs; (2) evaluation of financial performance based on profitability, liquidity, solvency, and activity ratios; and (3) analysis of the efficiency of quality cost management in supporting financial performance improvement. The research method uses a descriptive-qualitative approach with data collection techniques through observation, interviews, and document analysis. The results show that the allocation of quality costs is not yet optimal. Prevention costs decreased significantly from 78.12% to 48.82%, while internal and external failure costs increased. Financial performance shows sales growth that improves NPM and ROA, but ROE remains negative with critical liquidity and solvency conditions. The efficiency of quality costs has not been consistently achieved due to a decrease in investment in prevention and appraisal areas. The company needs to increase the proportion of prevention costs, strengthen its quality control system, and restructure capital to achieve healthy financial performance and sustainable growth.
The Influence of Perceived Quality and Perceived Value on E-Wom and Purchase Intention Rista Rista; Primasatria Edastama
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 5 (2025)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i5.340

Abstract

The rapid growth of the highly competitive information technology industry encourages companies to develop effective marketing strategies to improve their competitiveness. This study aims to analyze the influence of perceived quality, social value, personal value, functional value, and e-WOM on laptop purchase intention. This study was conducted using quantitative methods and a descriptive causality approach. The research sample was taken from consumers interested in purchasing a laptop, using a purposive sampling technique. Data were collected through questionnaires completed by 335 respondents in the DKI Jakarta area. Data analysis was conducted using the Structural Equation Modeling Partial Least Square (SEM-PLS) method. The results show that perceived quality, social value, personal value, functional value, and e-WOM have a positive influence on laptop purchase intention. These findings provide an important contribution to understanding the factors that influence consumer decisions in purchasing laptop products. The implications of this study can help companies in designing more effective marketing strategies to increase consumer purchase intention towards their laptop products. This study identified several limitations that need to be addressed to increase the validity and relevance of the results. These limitations include the study's limited sample size within the DKI Jakarta region, its relatively small sample size, and its lack of specific focus on laptop brands or products. Future research is recommended to expand the sample size, increase the sample size, and focus on specific brands to gain a deeper understanding of consumer behavior related to these products.
Towards the Sustainability of Food MSMEs through Strengthened Collaboration and Competitiveness Sandi Setiadi; Alhidayatullah Alhidayatullah; Rizky Maulana
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 4 (2025)
Publisher : Lafadz Jaya Publisher

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.
SMK3 Stress Diagnosis Survey for First-Line Management Employees at PT. X Maulana Seftian; Lucia Vega Tri Krismastuti; Hurriyah Gayo; Rilla Sovitriana
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 4 (2025)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i4.343

Abstract

This study aims to diagnose the level of work-related stress among first-line management employees at PT. X as part of the compliance with the Occupational Safety and Health Management System (SMK3) regulations, in accordance with Government Regulation No. 50 of 2012 and the Minister of Manpower Regulation No. 5 of 2018. A descriptive quantitative approach was employed using purposive sampling, involving 20 respondents from both the head office and branch office. The instrument used was a questionnaire based on the Ivancevich and Matteson (1980) stress scale, covering six dimensions of work stress: role ambiguity, role conflict, quantitative workload, qualitative workload, career development, and responsibility for others. The analysis revealed that the majority of respondents experienced moderate levels of work stress, with the highest prevalence found in the dimensions of career development (85%), qualitative workload (75%), and role conflict (60%). Additionally, 10% of respondents were identified as experiencing severe stress, particularly in the qualitative workload dimension. Based on these findings, an intervention plan was developed, including competency enhancement training, updated work procedures, psychological counseling, and optimization of organizational communication. This study highlights the importance of regular psychological monitoring in the workplace as a preventive effort to mitigate productivity decline and promote employee well-being.
An Analysis of the Factors Influencing Non-Performing Loans at Perumda BPR Garut Riska Rahmanisa; Marti Dewi Ungkari; Erik Kartiko
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 4 (2025)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i4.344

Abstract

This research was organized under the title: "Analysis of the factors that influence non-performing loans at Perumda BPR Garut". Reviewing the importance of controlling the non-performing loans (NPL) level in banks, This study aims to obtain data and information regarding the factors that influence non-performing loans at Perumda BPR Garut. The object of this research is Perumda BPR Garut and what is studied is related to the factors that influence non-performing loans at Perumda BPR Garut. n this research, the authors employed multiple linear regression techniques to analyze the data with questionnaires as technique to collect the data. The outcomes of the research lead to the conclusion that the factors affecting non-performing loans at Perumda BPR Garut are external factors consisting of the dimensions of the debtor's character, the debtor's business conditions and the debtor's managerial ability. So that banks need to provide guidance to customers who fall into the category of non-performing loans.

Page 26 of 44 | Total Record : 433

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