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INDONESIA
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 Effectiveness of Restaurant Tax Revenue in Labuhan Ratu District, Bandar Lampung Mauzatie Azka; Dedy Yuliawan
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 12 (2024)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i12.129

Abstract

This research aims to find out how big the contribution of restaurant taxes is and the extent of the effectiveness of restaurant taxes in Labuhan Ratu District in Bandar Lampung City. This research was conducted in Labuhan Ratu District, specifically at restaurants in Labuhan Ratu District using BPPRD data from Bandar Lampung City. The research results show that the average contribution of restaurant taxes to Bandar Lampung City Regional Original Income for the 2019-2022 period is 0.25% - 0.28% per year. This figure shows that the contribution of restaurant taxes to Original Regional Income is still very poor and the level of effectiveness of the management of restaurant tax collection in Bandar Lampung City during the 2019-2022 period can be said to be effective, with an average level of effectiveness of 84.03%. The higher the effectiveness ratio, the better the restaurant tax collection.
The Influence of Financial Performance on Company Value with Good Corporate Governance and Corporate Social Responsibility as A Moderation Variable on Manufacturing Listed on The Indonesia Stock Exchange for The Period 2019-2023 Wasti Naramarito Pardede; Agung Dharmawan Buchdadi; Etty Gurendrawati
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 12 (2024)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i12.133

Abstract

The purpose of this research is to examine the effect of financial performance on firm value, to test the effect of Good Corporate Governance on firm value, to determine whether Good Corporate Governance can moderate the relationship between financial performance and firm value, to investigate the effect of Corporate Social Responsibility on firm value, and to determine whether Corporate Social Responsibility can moderate the relationship between financial performance and firm value. Financial performance is proxied by ROA and ROE. Firm value is proxied using Tobin's Q. Good Corporate Governance is measured by the proportion of independent commissioners, managerial ownership, and institutional ownership. Meanwhile, Corporate Social Responsibility is measured using the Corporate Social Responsibility Disclosure Index based on the indicators in the GRI G4 Sustainability Reporting Guidelines. The subjects of this study are all manufacturing companies listed on the Indonesia Stock Exchange for the period 2019-2023. The total sample of the study is 39 companies. The results of this study indicate that financial performance significantly affects firm value with a negative regression coefficient (-0.348) and a high t-statistic (-7.547, p < 0.05). Good Corporate Governance (GCG) also significantly influences the relationship between financial performance and firm value, as indicated by a positive regression coefficient (4.297) and a significant t-statistic (3.561, p < 0.05). Corporate Social Responsibility (CSR) also significantly affects the relationship between financial performance and firm value, with a positive regression coefficient (1.470) and a high t-statistic (6.280, p < 0.05).
The Influence of Environmental, Social and Governance and the Risk of Financial Information Disclosure on Investment Efficiency in Environmentally Sensitive Industrial Companies in ASEAN 5 Period 2018-2022 Eka Irianingsih; Gatot Nazir Ahmad; Agung Dharmawan Buchdadi
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 12 (2024)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i12.134

Abstract

The aim of this research is to examine the effect of Environmental, Social, and Governance (ESG) disclosure and Financial Information Disclosure on Investment Efficiency where the variables used in this research are the dependent variable (Investment Efficiency), the independent variable (ESG and Risk of Financial Information Disclosure) and control variables (Tangible, Leverage, Company Performance). The population in this study are environmentally sensitive industrial companies in ASEAN 5 which have active status and are listed on the Indonesia Stock Exchange (IDX), Singapore Stock Exchange (SGX), Malaysia Stock Exchange (MYX), Philippine Stock Exchange (PSE), and Stock Exchange Thailand (SET) for the period 2018 – 2022. Sampling was carried out by purposive sampling. Based on purposive sampling in sample selection, 250 research samples were obtained for five consecutive years. The findings of this research indicate that Environmental, Social, and Governance (ESG) has no effect on investment efficiency. Meanwhile, the Risk of Financial Information Disclosure has a positive and significant effect on investment efficiency.
Multidimensional Poverty Analysis on the Islands of Java–Bali 2014-2018 Fera Citra Mursalita; Zulfa Emalia
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 1 (2024)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i1.139

Abstract

Poverty continues to be an issue faced by all nations, especially in developing countries. Poverty refers to a condition where an individual or a group of people lacks the ability to meet the minimum standard of living considered appropriate for a decent life. Measuring poverty solely through monetary dimensions is insufficient; hence, a multidimensional approach to measuring poverty is crucial. During the period from 2014 to 2018, the highest reduction in the Multidimensional Poverty Index occurred in 2014, with a percentage decrease of 18.4%. This study uses secondary data and panel data analysis on 7 provinces in Java and Bali from 2014 to 2018 to examine the impact of the Multidimensional Poverty Index in Java and Bali. The study shows that 1) Gross Regional Domestic Product has a significant negative effect on the Multidimensional Poverty Index in Java and Bali. 2) The prevalence of malnutrition in toddlers does not significantly affect the Multidimensional Poverty Index in Java and Bali. 3) The average length of schooling has a significant negative effect on the Multidimensional Poverty Index in Java and Bali. 4) The source of electricity has a significant positive effect on the Multidimensional Poverty Index in Java and Bali.
The Influence of GDP, Third Party Funds, and Non-Performing Loans on Credit Procyclicality Behavior in Government Banks Nabila Putri Naisya; Nurbetty Herlina Sitorus
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 1 (2024)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i1.140

Abstract

This research aims to determine the influence of GDP, Third Party Funds, and Non-Performing Loans on credit procyclicality behavior at Government Banks. The method and analytical tools used in this research are panel data regression with the dependent variable, namely Credit, and the independent variables, namely GDP, Third Party Funds, and Non-Performing Loans. The scope of this research is BUMN Banks with a time span of 2017-2022. This research shows that the best model chosen is the Fix Effect Model with the results that GDP, Third Party Funds and Non-Performing Loans have a positive and significant effect on credit distribution, which shows that there is procyclical behavior in government banks.
Factors that Women Consider When Choosing to Work (Case Study of the Salted Fish Processing Industry on Pasaran Island, Bandar Lampung) Arif Irawan; Dedy Yuliawan
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 1 (2024)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i1.142

Abstract

The workforce in the salted fish processing industry in Pulau Pasaran Tourism Village is predominantly composed of women, particularly housewives. This industry was selected for the study due to that it has the highest number of female workers in Bandarlampung City. The objective of this study is to analyze the impact of husbands' income, workers' wages/salaries, and the number of dependents on the contribution of female workers in Pulau Pasaran. The population of the study includes female workers employed in the salted fish processing industry and living in Telukbetung Timur, Bandarlampung. The sample was taken using purposive sampling technique, consisting of a total of 37 female workers as respondents. Data were collected through observation, questionnaires, and documentation, and analyzed using descriptive quantitative methods. The results of the study indicate that family or husbands' income, wages/salaries, and the number of dependents significantly influence the contribution of female workers in the salted fish processing industry in Pulau Pasaran. This study reveals that female workers in this industry play a crucial role in increasing family income.
The Influence of Service Quality, Customer Trust and Customer Satisfaction on Customer Loyalty for Laundry Services Azharly Rieska Ramdhanty; Muslim Muslim
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 1 (2024)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i1.143

Abstract

The aim of this research is to evaluate the impact of service quality, customer trust and customer satisfaction on customer loyalty to Laundry 88 services. The research method used is a quantitative method. The population in this study includes all customers or consumers who have used Laundry 88 services. The sampling technique was carried out using purposive sampling, with a total sample of 84 respondents. The main data source used in this research is primary data. Data collection was carried out through distributing questionnaires online using Google Form, and data analysis using Multiple Linear Regression. The research results show that service quality has a significant influence on customer loyalty, while customer trust has a positive and significant influence on customer loyalty, and customer satisfaction also has a positive and significant influence on customer loyalty.
Income Disparities and Regional Economic Potential in East Kalimantan Province as the National Capital (IKN) New Capital City of Indonesia Nusantara Yolanda Gorrety Espinosa S; I Wayan Suparta; Resha Moniyana
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 1 (2024)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i1.144

Abstract

The government has announced plans to move the national capital (IKN) to East Kalimantan Province and this was agreed at the DPR RI Plenary Meeting in early 2022. The aim of this research is to analyze disparities in income & economic potential between Regency/City regions in the IKN region of East Kalimantan Province. The data used in this research uses secondary data from 2017-2022. The analytical tools used are the Williamson Index, Location Quotient and Shift Share Analysis and Klassen Typology. The software used for analysis is Microsoft Excel 2010. The research results show that the Williamson Index figure in East Kalimantan Province for the last five years is 0.473, indicating that the value is in the medium level inequality category. Meanwhile, the classification of regions based on region uses the Klassen Typology with a regional approach divided into: Developed and fast growing regions, West Kutai Regency and East Kutai Regency; Developed but depressed areas, namely Bontang City and Kutai Kartanegara Regency; Areas that are developing quickly but are not advanced, namely, Balikpapan City, Samarinda City, Berau Regency and Mahakam Ulu Regency; The relatively underdeveloped areas are Paser Regency and North Penajam Paser Regency. Research results based on LQ analysis state that there are 2 cities that have the largest total base sectors, namely Balikpapan and Samarinda. If you look at the shift share analysis with indicators for assessing regional share growth components in East Kalimantan Province, there are 7 sectors that have positive values, and there are only 3 sectors that still have negative values.
Analysis of Growth and Changes in Economic Structure in 5 Big Cities on the Island of Sumatra (Case Study 2017-2022) Nina Nabilla; Ukhti Ciptawaty; Arivina Ratih Y. T.; Dedy Yuliawan; Asih Murwiati
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 1 (2024)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i1.145

Abstract

This research aims to analyze the growth and changes in economic structure in five large cities on the island of Sumatra. This type of research is quantitative research. This research uses secondary data sourced from data from the Central Statistics Agency. The data used in this research is time series data from 2017-2022. The methods used in this research are the Structural Transformation analysis method, Location Quotient (LQ) analysis and Klassen Typology Analysis. The results of the research show that the economy in 5 large cities on the island of Sumatra experienced a negative shift in the primary economic sector, while most of the secondary and tertiary economic sectors experienced a positive shift or increased. The results of the Location Quotient (LQ) analysis have a significant effect on the Klassen Typology analysis, where the economic sector Non-based sectors in each region are in quadrant III, that is, these sectors are classified as non-based sectors but have the potential to be developed in the future, while non-based sectors in quadrant IV are categorized as economic sectors that are relatively underdeveloped and do not have a competitive advantage in the analysis area.
Analysis Of Factors Affecting the Gender Development Index of Indonesia in 2023 Isma Nada; Dedy Yuliawan
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 1 (2024)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i1.146

Abstract

Human quality, whether male or female, can be said to be high if they have better life choices such as high education and skills, high levels of health and high income. Although efforts have been made to improve the role and quality of women in development, the gender gap still exists in many areas compared to men. Using the human development index (women), women's income contribution in the family, and the percentage of women as professionals as independent variables and using the cross-section method in conducting regression, it is known that all independent variables have a positive and significant effect on the Gender Development Index in 34 Indonesian provinces.

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