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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 433 Documents
MSME Sustainability Strategy Through the Application of Digital Marketing and Product Innovation in the VUCA Era: A Study of SMEs in Sukabumi City Rizky Maulana; Alhidayatullah Alhidayatullah; Sandi Setiadi
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.v3i4.346

Abstract

This study aims to analyze the influence of digital marketing and product innovation on the sustainability of food MSMEs in Sukabumi City in facing the challenges of the VUCA (Volatility, Uncertainty, Complexity, Ambiguity) era. The research method used a quantitative approach with Structural Equation Modeling – Partial Least Square (SEM-PLS) analysis technique through the SmartPLS 4.0 application. The research sample consisted of 100 food MSME actors selected using purposive sampling. The results showed that digital marketing had a significant negative effect on business sustainability. This indicates that the implementation of digital marketing in MSMEs is not yet optimal and still requires more appropriate strategies for its utilization. Conversely, product innovation was found to have a positive and dominant effect on business sustainability. This means that the higher the MSME's ability to innovate, the greater their chances of surviving and growing. The R-Square value of 0.955 shows that digital marketing and product innovation can explain 95.5% of MSME business sustainability, while the rest is influenced by other factors outside the model. In conclusion, MSME business sustainability is largely determined by the ability to innovate, while digital marketing will only be effective if supported by products that are relevant, high-quality, and in line with consumer needs. This study contributes theoretically to the development of literature on SME digital adaptation in the context of VUCA, as well as practically by providing recommendations for SMEs, the government, and supporting institutions to enhance product innovation while optimizing digital marketing strategies in a sustainable manner.
Innovative Zakat Management with Blockchain: A Detailed Study of LAZNAS BMH’s Pioneering Role Eko Muliansyah
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.v3i5.352

Abstract

This study explores the transformative impact of blockchain technology on zakat management, focusing on its implementation by LAZNAS BMH—Indonesia’s pioneering zakat institution to adopt this innovation. Combining quantitative and qualitative methods, the research reveals that blockchain significantly enhances transparency, operational efficiency, and donor trust through immutable records, real-time reporting, and automated distribution via smart contracts. Despite technical challenges and low internal consistency in early survey instruments, findings show a positive perception among donors and beneficiaries, who value traceability, fairness, and speed. Furthermore, qualitative insights emphasize the importance of user education and inclusive design for broader adoption. While a visible gap remains between donations and disbursements, this reflects structured programmatic workflows rather than inefficiency. Ultimately, the study positions blockchain not only as a technical solution, but as a values-driven innovation that redefines trust and accountability in Islamic philanthropy. LAZNAS BMH stands as a compelling model for digital transformation in the nonprofit sector, offering both a technological blueprint and a moral compass for the future of Zakat.
Determinant of Hospital Employees Performances: A Dynamic Capability Theory Perspective with Electronic Information System Moderation Bembi Farizal; Mohamad Adam; Isni Andriana; Muhammad Ichsan Hadjri
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.v3i5.353

Abstract

This study aims to explore the effect of competence and adaptablity on hospital employee performance moderated by electronic information system. This study applied quantitative method and causally associative approach. Employees that work in Regional General Hospital (RSUD) of South Sumatera Province were being populations in this study. The study sample was 120 employees was chosen using purposive sampling. Survey methods are used in data collection, employees are given questionnaires to complete. SmartPLS is utilized for data analysis, which employs partial least squares-structural equation modeling (PLS-SEM). The results show significant effect of competence, and electronic information system on hospital employee performance. While, adaptability did not have a significant effect on hospital employee performance in South Sumatra Provincial Hospital. Electronic information system is able to strengthen moderated the effect of competence and adaptability on hospital employee performance. This study highlights the significance various aspects of competency and flexibility in handling innovation for practitioners and policymakers, as well as the effect of hospital staff. These findings can be used by managers and policy makers to improve their resources and abilities to manage innovation more effectively, which is one of the top priorities of Regional General Hospitals (RSUD) in South Sulawesi Province nationally.
Sharia Compliance and Islamic Good Corporate Governance: Evidence from BMH East Java Abdan Syakura; Fidiana Fidiana; Wahidahwati Wahidahwati
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.v3i5.355

Abstract

Zakat institutions play a strategic role in socio economic empowerment by collecting and distributing Zakat, Infaq, Sadaqah, and Waqf (ZISWAF) funds to assist underprivileged communities. This study investigates the implementation of Islamic Good Corporate Governance (IGCG) and Sharia compliance at Baitul Maal Hidayatullah (BMH) East Java, focusing on their influence on institutional performance. Adopting a qualitative descriptive approach, data were collected through semi structured in depth interviews with key stakeholders, observations, and document analysis. Findings indicate that Sharia compliance constitutes the core pillar of IGCG, ensuring transparency, accountability, and ethical fund management. Despite minor operational challenges, such as administrative hurdles for certification and variable supervisory engagement, BMH East Java demonstrates robust governance practices that reinforce public trust and improve zakat distribution efficiency. This study provides empirical evidence that IGCG serves not only as a governance framework but also as a strategic tool for enhancing credibility, operational effectiveness, and social impact, offering practical implications for zakat institutions in Indonesia.
The Influence of Financial Literacy and Digital Literacy on the Performance of Muhammadiyah-Owned MSMEs in Bandung City Ikhsan Kamil; Budi Sadarman; Alia Tri Utami; Muhammad Najmi Dhaifullah; Muhamad Dzikry Raynan; Sintia Anggraeni
International Journal of Economics, Management and Accounting (IJEMA) Vol. 4 No. 1 (2026)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v4i1.386

Abstract

This study aims to analyze the influence of financial literacy and digital literacy on the performance of MSMEs owned by Muhammadiyah cadres in Bandung City. The study employed a quantitative approach with a survey method of 100 MSMEs selected using a purposive sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with the help of IBM SPSS Statistics 27. The results of the study indicate that financial literacy and digital literacy have a positive and significant impact on MSME performance. Simultaneously, both variables also significantly influence MSME performance. The Adjusted R Square value of 0.140 indicates that financial literacy and digital literacy can explain 14.0% of the variation in MSME performance, while the remainder is influenced by other factors outside the research model. The research findings indicate that improving financial management skills and utilizing digital technology are crucial aspects in supporting the performance of MSMEs. The findings are expected to provide input for Muhammadiyah organizations and stakeholders in designing programs to empower their cadres economically through strengthening financial and digital literacy.
Nestle Company Working Capital Management Afrida Dinarintasitepu; Badnatul Nafis; Rico Nur Ilham; Hafiz Raza Ali
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 1 (2023)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i1.23

Abstract

Every company needs capital to finance operations, then the funds that have been issued go back into the company from the sale of goods that have been produced by the company earlier. Elements of working capital such as inventories, accounts receivable, and cash essentially experience turnover until they return to being in the form of cash with a higher value than the cash originally issued. This investment is what is needed in the company because it is very flexible so that it is able to adjust the value of goods to market fluctuations that are increasing and decreasing.
Unilever Company Work Model Hamidah binti Tsuraya; Lia Endayani; Fazila Monivatu Zahda; Isti Shintya Utami; Usman Jayadi
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 1 (2023)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i1.26

Abstract

Working capital is the amount of cash and current assets available to cover the day-to-day operating expenses of a company. In the context of Unilever, working capital includes inventories, receivables and debts used to maintain smooth operations, meet financial obligations and maintain adequate liquidity. Unilever uses working capital to finance the purchase of raw materials, manage inventory, and fulfill payment obligations from customers. Good working capital management enables Unilever to control liquidity risk, improve operational efficiency, and maintain adequate funds available to carry out daily activities. In practice, Unilever must carry out efficient inventory management, manage receivables properly, and use debt wisely to meet working capital needs. With good working capital management, Unilever can maintain healthy financial performance, minimize liquidity risk, and take advantage of growth opportunities. Effective working capital plays an important role in maintaining the smooth operation of the company and achieving short- and long-term goals. In Unilever's case, well-managed working capital enables the company to meet market demands, maintain high levels of service, and gain a competitive advantage in the consumer product industry. In order to maintain sustainability and growth, Unilever must continue to carefully monitor and manage working capital, optimize its use, and take appropriate measures to ensure adequate liquidity in carrying out its business operations in Indonesia and around the world. Overall, Unilever generates significant profits from its businesses around the world. Despite a decline in net profit in 2020, the company has recorded strong profit growth in recent years, particularly from markets in Asia, Africa, the Middle East and Latin America. Unilever's well-known brands also remain important contributors to the company's revenue and profit growth.
Working Capital Activities of Multinational Companies at McDonald's Company Kiki Farida Ferine; Artunov Nofal; Rico Nur Ilham
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 1 (2023)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i1.27

Abstract

Working capital management is a branch of financial management that manages the working capital of a company to achieve optimal value. The purpose of holding working capital management is to produce the welfare of shareholders through obtaining optimal profits. The aim is to meet the company's liquidity, liability and supply needs for consumers. McDonald's is a fast-food restaurant that is still needed by the people of Indonesia and abroad. PT Rekso Nasional Food or better known as McDonald's Indonesia is a publicly traded fast food company with branches in Jakarta, Indonesia. The company was founded on February 23, 1991. This company is the only McDonald's franchisee in Indonesia. The entry of McDonald's or other large companies into Indonesia can have a complex impact on local companies. It is important for local companies to continue to adapt and innovate in the face of competition from international companies such as McDonald's.
Analysis Of Tourism Area Life Cycle in Development of Educative Tourism in Buahan Village, Gianyar, Bali Ni Putu Ayu Saskarawati; I Kadek Artha Prismawan; I Made Trisna Semara
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 1 (2023)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i1.28

Abstract

The rapid development of tourism has made tourism actors create and innovate in advancing rural tourism. Buahan Village is a village that has the potential to be developed as an educational tourism destination. A village that has natural beauty and extraordinary community expertise has made this village increasingly develop educational tour packages for tourists who want to experience traveling as well as gain experience and knowledge. This study focuses on the educational tourism potential of Buahan Village and TALC analysis. The method used is descriptive qualitative with participatory observation.
Planning Of 4A-Based Tourism Packages in Buahan Village, Payangan, Gianyar Florenza Angeli Nazaretha Aling; Gusti Ngurah Yoga Semadi
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 1 (2023)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i1.29

Abstract

Buahan Village, Payangan District, Gianyar Regency is a village that has the potential to become a tourist village with its attractions. However, this potential is not balanced with public awareness to develop tourism in their area. This research focuses on identifying potential through 4A theory, namelyAttraction, Accessibility, Amenities, and Ancillary. The results of this identification will result in the development of a tourist village by making tour packages according to the existing potential. To achieve the successful development of Buahan Village as a tourist village, awareness from the community is needed to manage tourism which will be carried out in a sustainable manner.

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