cover
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
Factors Influencing Hotel and Restaurant Tax Revenues in the Regency/City of Yogyakarta Special Region 2011-2021 Rais Abdillah; 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.v2i1.147

Abstract

This research aims to analyze the factors that influence Hotel and Restaurant Tax Revenue in the Special Region of Yogyakarta. This research uses 2 independent variables, namely: Number of tourist visits and Per Capita Income, and the dependent variable in this research is Hotel and Restaurant Tax Revenue. The data used is panel data. The scope of this research covers 5 regencies/cities in the Special Region of Yogyakarta Province using a 10-year time span, namely 2011 - 2021. The structural model that is estimated and has been tested significantly is REM. The results of this research show that the number of tourist visits has a positive and significant effect on hotel and restaurant tax revenues in the Yogyakarta Special Region, Per Capita Income has a positive and significant effect on Hotel and Restaurant Tax Revenues in the Yogyakarta Special Region.
Effectiveness of the Family Hope Program in Ketapang Village, Panjang District in 2022 Deri Maulidi Ramadhan; Heru Wahyudi; Ukhti Ciptawaty
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.v2i1.148

Abstract

This research aims to analyze the effectiveness of the Family Hope Program for poor communities in Bandar Lampung City. This type of research is qualitative descriptive research. This research uses primary data. The data collection methods used in this research are observation, interviews, documentation and questionnaires, as well as using Validity tests and Reliability tests. Data processing methods in this research use editing, coding, scoring and tabulation. The results of this research were 54.60% which was included in the effective category.
Feasibility Analysis of Company Investment in the Furniture Industry in Braja Selebah District, East Lampung Lely Ayu Putri Mahmudah; Emi Maimunah
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.v2i1.149

Abstract

This research aims to determine the feasibility of business investment in the Braja Selebah sub-district, East Lampung. This research uses data analysis carried out quantitatively and qualitatively. Quantitative data analysis is used to measure the feasibility of investment from a financial perspective using the business feasibility criteria analysis method. Analysis of business feasibility criteria is carried out using several methods, namely Net Present Value (NPV), Net Benefit/Cost (Net B/C), Gross B/C Ratio, Internal Rate of Return (IRR) and Payback Period, BEP, B/C Ratio , ROI. The results of this research indicate that the furniture industry business in Braja Selebah District is worthy of development. With a B/C RATIO value of 1.12, ROI was 12.61%, BEP in terms of quantity was 531, and BEP in terms of price was IDR 1,403,778/unit. NPV is IDR 73,065,902, Net B/C is 3.3, Gross B/c is 1.1, IRR is 30.57%, Payback Period is 18.78. Thus, it can be concluded that the furniture industry business in Braja Selebah sub-district is worthy of development.
The Influence of Independence and Audit Experience on Audit Judgment with Task Complexity as a Moderating Variable at the Financial and Development Supervisory Board (BPKP) Representative of the DKI Jakarta Region, Indonesia Jajang Gunawan; Napisah Napisah
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 2 (2024)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i2.166

Abstract

This research aims to determine the influence of independence and audit experience on audit judgment with task complexity as a moderating variable at the Financial and Development Supervisory Board (BPKP) Representative of DKI Jakarta Region, Indonesia. This research uses a quantitative type of research using a population of 60 auditors with a sample of 53 auditors at the Financial and Development Supervisory Board (BPKP) Representative of DKI Jakarta Region, Indonesia (Audit Division of P3A Corps, APD Corps, Investigation Corps, AN Corps and IPP Corps). Data collection techniques use questionnaires, observation, and literature study. Data analysis uses Partial Least Square (PLS) with the SMARPLS 4.0 application. The results of the research show that independence and audit experience have a significant effect on audit judgment. The results also show that task complexity is unable to moderate the effect of independence and audit experience on audit judgment.
Recruitment System Analysis in Improving Employee Performance Using Relevant Marketing Strategies at the Al Sudais Indonesia Foundation Ahmad Zulhamsyah; Bening Suryani Pratiwi; Abdul Hamid Al Farizin; Syahrul Ramadhan
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 2 (2024)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i2.167

Abstract

Human resources are an important aspect of competitive advantage in an organization with the overall value of its capabilities, knowledge, skills, experience, and motivation. To build and improve the quality of its human resources, the company implements human resource management. One of the activities in human resource management is planning and procuring human resources for an organization that suits its needs. Efforts to fulfill these needs can be made through a recruitment process. The purpose of this research is to determine the implementation of the recruitment system at the Al Sudais Indonesia Foundation. This type of research is research with descriptive qualitative methods. The results of this research reveal that the Al Sudais Indonesia Foundation has implemented a needs-based recruitment system. Starting from analyzing the employee needs of each division, determining the qualifications of prospective employees, carrying out the recruitment process both internally and externally, carrying out the selection process for both files and technical abilities, ending with checking the background of job applicants.
Knowledge Management and its Implementation in the Human Resources Unit of the Palembang Muhammadiyah Hospital Gladdays Naurah; Diana Pratiwi; Tia Ariani Salsabila; Rino Orleans Adam; Muhammad Nurrochman; Vip Paramarta
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 2 (2024)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i2.168

Abstract

This research aims to describe Knowledge Management and its implementation in the Human Resources Unit of the Palembang Muhammadiyah Hospital. Based on this research, qualitative descriptive techniques are used which are connected to literature studies. The qualitative approach is usually referred to as a postpositivistic method because it is based on postpositivistic theory. The research strategy implemented has the initial aim of producing this article by providing research starting point for academics interested in this topic. Research resultThe application of KM is needed for an organization or company that empowers quite a lot or large human resources. And KM can help a company process the knowledge it has well so that this knowledge can be shared equally by every individual involved in an organization and company. By implementing this, an organization or company can advance in the field of information and knowledge processing.People, leadership, technology, organization, learning are important factors that must be considered so that an organization's knowledge management can be implemented optimally.New information and communication technologies, Integration of knowledge processes to organization's processes, Management support, Learning culture, Qualification of employees, Corporate cultureis according to several case studies with a focus on small and medium companies which are known to be critical success factors for implementing KM processes.
The Influence of Career Development on Employee Performance with Training as an Intervening Variable at the North Sumatra Culture and Tourism Service Khairunnisah Khairunnisah; Muhammad Isa Indrawan
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 2 (2024)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i2.169

Abstract

This research was conducted to determine the effect of career development on employee performance with training as an intervening variable at the North Sumatra Culture and Tourism Service by conducting a path analysis research method, this type of research uses quantitative, and the source of this research uses primary data sources. This research collects data by means of distributed questionnaires, the population used was 119 employees and a sample was drawn using the Slovin formula to become 92 employees. The results of this research are as follows: Training has a positive and significant influence on employee performance with the original sample being 0.316 and P values 0.035 < 0.05 meaning hypothesis accepted. Career Development has a positive and significant effect on Employee Performance with an original sample value of 0.621 and a P value of 0.000 < 0.05, meaning the hypothesis is accepted. Career Development has a positive and significant effect on Training with an original sample value of 0.933 and ap value of 0.000 <0.05, meaning the hypothesis can be accepted. Career development has a positive and significant effect on employee performance indirectly through training with an original sample value of 0.294 and a P value of 0.032 < 0.05, the hypothesis can be accepted.
The Influence of Organizational Culture on Employee Performance with Work Motivation as an Intervening Variable at the BPJS Employment Kisaran and Kediri Branch Offices Alex Hendra Siregar; Muhammad Isa Indrawan
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 2 (2024)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i2.170

Abstract

This research aims to determine the influence of organizational culture on employee performance with work motivation as an intervening variable at the BPJS Employment Kisaran and Kediri branch offices. This research was conducted at BPJS Employment in two branches, namely at the Kisaran Branch Office Jl. Sisingamaraja No. 460, Kisaran, Sendang Sari, Asahan, Asahan Regency, North Sumatra 21211 and at the Kediri Branch Office Jl. Mayor Bismo No.34, Semampir, Kota District, Kediri City, East Java 64121. This type of research is quantitative, the research population is 71 employees and the sample used is also 71 employees and uses a saturated sampling technique. The data collection used was a questionnaire and the data source was primary, the model used was phat analysis of the results of this research as follows: Organizational culture has a positive and significant effect on employee performance with an original sample value of 0.435 and ap value of 0.000 <0.05. Organizational culture has a positive and significant effect on work motivation with an original sample value of 0.771 and ap value of 0.000 <0.05. Work Motivation has a positive and significant effect on Employee Performance with an original sample value of 0.474 and ap value of 0.000 < 0.05. Organizational Culture has an indirect and significant positive effect on Employee Performance through Work Motivation with an original sample value of 0.366 and ap value of 0.000.
The Influence of Motivation and Work Discipline on Employee Performance with the Level of Employee Satisfaction as an Intervening Variable at BPJS Pematang Siantar Branch Office and Padang Sidimpuan Branch Office Bastian Amat Hasudungan Simanjuntak; Muhammad Isa Indrawan
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 2 (2024)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i2.171

Abstract

This research is to look at the influence of motivation, work discipline, and job satisfaction on employee performance. The phenomenon that occurs at the BPJS Employment Pematang Siantar and Padang Sidimpuan Branch Offices is that the motivation given sometimes does not work for employees, it is only used as a formality for employees but is not carried out by employees, many employees are also undisciplined due to time problems and also work so that employee performance will not be optimal if employees do not comply with regulations, this occurs due to the employee's lack of satisfaction with the organization which does not pay attention to and improve the welfare of its employees so that employees prefer to work according to the standard and do not show their commitment to the organization. The results of this research are as follows: Work Discipline has a positive and significant effect on Employee Job Satisfaction with a value of 0.750 and a value of 0.000 <0.05. Work Discipline has a positive and significant effect on Employee Performance with a value of 0.406 and a value of 0.005 <0.005. Employee Job Satisfaction has a positive and significant effect on Employee Performance with a value of 0.361 and a value of 0.011 <0.05. Motivation has a positive and significant effect on Employee Job Satisfaction with a value of 220 and a value of 0.005. Motivation has a positive and significant effect on employee performance with a value of 0.210 and a value of 0.016 <0.05. Work Discipline has a positive and significant indirect effect on Employee Performance through Employee Job Satisfaction with a value of 0.271 and a value of 0.022. Motivation has a positive and significant indirect effect on employee performance through employee job satisfaction with a value of 0.079 and a value of 0.038.
The Influence of Work Motivation and Loyalty on ASN Performance with Work Discipline as an Interverning Variable in ASN Rumkit Kindergarten II Iskandar Muda Andi Syahputra; Nizamuddin Nizamuddin
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 2 (2024)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i2.172

Abstract

Human resources (HR) are a very important factor that cannot be separated from an organization, whether institutional or company. HR is also the key that determines the company's development. In essence, HR is in the form of humans who are employed in an organization as movers, thinkers and planners to achieve the organization's goals. The location of the research was carried out at Rumkit Tk II Iskandar Muda, the population of this study was 226 and the sample after being broken down using the Slovin formula was 144. The results of this research are as follows: Work Discipline has been a positive and significant effect on ASN Performance with an original sample value of 0.527 and p value 0.000. Loyalty has a positive and significant effect on Work Discipline with an original sample value of 0.599 and ap value of 0.000. Loyalty has a positive and significant effect on performance with an original sample value of 0.200 and ap value of 0.021. Work Motivation has a positive and significant effect on Work Discipline with an original sample value of 0.324 and ap value of 0.000. Work Motivation has a positive and insignificant effect on performance with an original sample value of 0.169 and ap value of 0.056. Loyalty has a positive and significant indirect effect on performance through work discipline with an original sample value of 0.316 and ap value of 0.000. Work Motivation has a positive and significant indirect effect on performance through Work Discipline with an original sample value of 0.171 and ap value of 0.001.

Filter by Year

2023 2026