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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
The Role of Dividend Policy in Mediating the Influence of Profitability, Leverage, And Liquidity on Company Value in Manufacturing Companies on the IDX Edi Supriyono; Arkanuddin Latif
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 11 (2025)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i11.279

Abstract

This research aims to observe the role of Dividend Policy in mediating the influence of Profitability, Leverage and Liquidity on Company Value on the Indonesian Stock Exchange (BEI). This research is a type of quantitative research that tests causal relationships between variables. The data used is secondary data in the form of financial reports obtained from the official website of the Indonesia Stock Exchange and related companies using documentation methods. The objects studied are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022. The samples used were taken using a purposive sampling method, totaling 297 observation samples from 107 companies. Data analysis was carried out using multiple linear regression and Sobel tests assisted by Eviews 12 software. Based on the findings from research that has been conducted, it shows that: (1) profitability has a significant positive effect on company value, (2) profitability has a significant positive effect on dividend policy, (3) leverage has a significant negative effect on company value, (4) leverage has no effect on dividend policy, (5) liquidity has no effect on company value, (6) liquidity has a significant positive effect on dividend policy, (7) dividend policy has a significant positive effect on company value, (8) dividend policy is able to mediate the effect of profitability on company value, (9) dividend policy is not able to mediate the effect of leverage on company value, (10) dividend policy is able to mediate the effect of liquidity on company value. The results of this research can be used as a reference by management in the decision-making process for the company, as well as considerations in making investment decisions by investors.
Analysis of Shipbuilding Business Development Strategy in Batang Port with Pest and Five Porter Approach Danang Satrio; Ari Muhardono; M. Adi Firmansyah
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 11 (2025)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i11.280

Abstract

This research examines the Karangasem shipbuilding business development strategy using the PEST and Five Porter approaches. Policy changes occurred in 2020 during the Covid-19 pandemic. Licensing for ship issuance has stopped so that orders have dropped drastically to the point that several shipyards have reduced the number of workers. Policy changes occurred again in mid-2021 until now, when the legality of ships was transferred from initially to regional government to central government. Entrepreneurs make money by making ships without orders (Idle Stock). Entrepreneurs' expectations that deviate greatly cause businesses to decline further, which has an impact on increasing production costs where additional raw materials are needed, direct labor costs increase and losses from raw materials that are not used increase. This has an impact on decreasing entrepreneurs' income and no returns. This research is descriptive research with a qualitative approach in the form of PEST (Political, Economic, Social & Cultural, Technological) and Five Porter's Diamond analysis. The results of the research show that competition between similar companies means that shipyards are quite strategic in the growth of similar industries each year, product differentiation with competitors is quite high and production costs are quite large, and the threat of new entrants is that shipyards have quite a high threat to government policy and the impact on government.
The Critical Role of Entrepreneurship and Innovation in Enhancing Community Economic Development and Growth Desi Rahmawati
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 12 (2025)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i12.282

Abstract

Entrepreneurship and innovation are widely recognized as key drivers for economic development and societal progress. This paper explores the critical importance of entrepreneurship and innovation within communities as mechanisms to improve economic performance and foster sustainable growth. The study reviews existing literature to understand how entrepreneurial activities and innovative processes contribute to employment generation, income improvement, and poverty alleviation. A descriptive qualitative method was employed to analyze the impact of entrepreneurial initiatives and innovative strategies at the community level. The findings suggest that entrepreneurship encourages resource mobilization, promotes creativity, and supports the diversification of economic activities, while innovation enhances competitiveness and adaptability in dynamic markets. Furthermore, entrepreneurial ecosystems foster knowledge sharing, access to finance, and policy support, all of which are essential for nurturing innovation. The discussion highlights challenges faced by communities such as limited access to capital, inadequate infrastructure, and educational barriers, proposing integrated approaches to overcome these constraints. This study underscores the need for government and private sector collaboration to build an enabling environment that empowers local entrepreneurs and innovators. In conclusion, entrepreneurship and innovation are indispensable for strengthening the economic foundation of communities and achieving inclusive development. This research contributes to policy formulation aimed at economic revitalization through entrepreneurial and innovative interventions.
Unraveling Consumer Mindset: Analysis of Consumer Behavior in the Distribution of E-WOM on The Originote Skincare Product Nurul Qurrotul Aini; Fadhilah Nur Oktaviani; Sudarmiatin Sudarmiatin
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 12 (2025)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i12.284

Abstract

This study aims to analyze the spread of e-WOM on the skincare brand "The Originote" through the use of qualitative methods with a case study approach, as well as data collection techniques in the form of interviews and documentation. The results of the analysis show that The Originote has succeeded in managing the spread of e-WOM well, thus contributing to high levels of consumer satisfaction and loyalty. This is evidenced by positive assessments on various platforms such as TikTok and Shopee, as well as a strong tendency among consumers to make repeat purchases and recommend this skincare to others. This study is expected to provide strategic recommendations to Originote to increase consumer participation so that they are willing to be involved in e-WOM and increase insight into other brands about the importance of managing e-WOM properly to avoid losing consumer trust and buying interest.
Literature Review: The Effectiveness of Risk Management Training in Financial Institutions in the Digital Era Rangga Adhitia Hermawan; Pajar Pajar; Avivah Sri Handayani; Shella Meylani; Niken Intan Pratiwi; Yesie Handayani; Masno Marjohan
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 1 (2025)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i1.287

Abstract

The rapid development of digital technology has significantly changed the landscape of the financial industry. The digitisation of financial services offers convenience and efficiency, but also brings new challenges in terms of risk. Effective risk management is key to ensuring the stability and sustainability of financial institutions in the digital age. The method used is a literature study taken from several national journals and expert articles accessed online. This method aims to summarise the current understanding of a topic. The literature review presents previously published material and analyses new facts. Digital financial risk management strategies in retail companies require a comprehensive, adaptive, and technology-based approach. The digital financial sector faces increasingly complex risks as technology adoption accelerates. There are several challenges and threats in risk management for financial institutions in the digital era, one of which is technological advancement. The emergence of increasingly sophisticated technology has a significant impact on the structure of life. Digital financial risk management requires adaptive technology-based strategies to address complex risks in the digital era. The roles of AI, blockchain, and IoT are key in risk mitigation. Financial institutions, including Islamic and conventional banks, need to enhance regulatory compliance, digital literacy, and service innovation to compete with fintech companies and sustain customer trust.
Building Consumer Trust Through Information System Integration in E-Commerce Sitti Hasbiah; Ilma Wulansari Hasdiansa
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 1 (2025)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i1.292

Abstract

This study examines how well integrated information systems can enhance user trust by addressing key aspects such as data security, ease of access, and platform reliability. Through a literature review and analysis of online data sources, the study reveals that transparent and reliable information systems foster user loyalty and strengthen the relationship between consumers and e-commerce service providers. Furthermore, the study emphasizes that trust is a critical determinant in the user decision making process, especially in a digital environment where direct interaction is minimal. Integrated systems that prioritize user experience and consistent service delivery significantly reduce uncertainty and perceived risk among users. The findings also show that when users perceive a platform as secure and responsive, their engagement levels increase, resulting in higher retention rates and positive word of mouth. This underscores the importance of continuous system evaluation, inclusion of user feedback, and proactive risk management as strategic components of information system development. In conclusion, investing in robust, user-centric information systems not only improves operational efficiency but also builds sustainable competitive advantage through fostering user trust. This study contributes to the growing discourse on digital trust and offers practical insights for e-commerce providers looking to strengthen their customer relationships through technology integration.
The Role of Digital Financing through Crowdfunding in Supporting Social and Humanitarian Fundraising Muslim; Mulia Agustiani; Leyryza Audryna; Azmi Nabilah; Anthony Setiawan; Marliana Marliana; Masno Marjohan
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 1 (2025)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i1.295

Abstract

This study aims to analyze the role of digital financing through crowdfunding in supporting social and humanitarian fundraising. The method used is a descriptive qualitative approach through a case study. The findings indicate that kitabisa.com has successfully served as a bridge between donors and beneficiaries by utilizing easily accessible digital technology. Factors influencing the success of campaigns include the strength of the narrative, public trust, transparency in fund usage reporting, and the convenience of digital transactions. The platform also encourages broader public participation in social activities in a faster and more efficient manner. These findings suggest that digital crowdfunding is a relevant alternative financing solution in the digital era, particularly for the social and humanitarian sectors.
Digital Investment and Online Financial Markets: A Quantitative Case Study on Mutual Fund Investment Decisions by Millennials Using Blue Apps in Jakarta Riska Nurmala; Josef Tomana; Rangga L. Tobing; Kartika Sari; Nurul Khofifah Lestari; Masno Marjohan
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 1 (2025)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i1.296

Abstract

The development of digital technology has driven significant changes in investment behavior, particularly among millennials. This study aims to analyze the influence of financial literacy, risk perception, and ease of use of applications on mutual fund investment decisions among millennials who use the Blue App in Jakarta. This study employs a quantitative approach using a survey method, involving 120 respondents selected through purposive sampling. The research instrument consists of a closed-ended questionnaire with a Likert scale, and the data was analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that financial literacy has a positive and significant effect on investment decisions, suggesting that the higher an individual's financial understanding, the more rational their investment decisions. Risk perception has a negative and significant effect, meaning that the higher the perceived risk, the lower the individual's tendency to invest. Meanwhile, the ease of use of the application was found to have a positive and significant influence on investment decisions, indicating that a good user experience encourages higher investment activity. This study has implications for application developers and financial institutions to improve financial literacy, minimize risk perception, and continue to refine application features to encourage increased digital investment participation among the younger generation.
The Role of Artificial Intelligence and Big Data in the Transformation of Recruitment Processes and Financial Analysis: A Systematic Literature Review Masno Marjohan; Wahyu Hidayat; Adi Pratama; Beta Mentari; Amelia Putri; Endah Sri Rahayu; Azian M Safan
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 1 (2025)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i1.298

Abstract

This study aims to explore the transformative role of Artificial Intelligence (AI) and Big Data in recruitment processes and financial analysis. Through a systematic literature review approach, data were collected from national journals published in the last five years. The findings show that AI has significantly improved the efficiency and objectivity of candidate selection by automated screening based on skill-matching algorithms. Meanwhile, Big Data analytics enhances financial decision-making by enabling real-time insights into company performance, profitability, and risk. The integration of these technologies not only optimizes human resources and financial management but also demands robust data governance  This research concludes that successful implementation of AI and Big Data must be holistic combining technical, managerial, perspectives to build adaptive, accurate, and sustainable organizational systems.
The Influence of DER, ROA, EPS, and NPM on Stock Prices in IDX ENERGY Sector Companies in 2017–2022 Yosep Yudianto; Sony Kuswandi; Haris Sandi Yudha
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 1 (2025)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i1.299

Abstract

This study aims to analyze the influence of Debt-to-Equity Ratio (DER), Return on Assets (ROA), Earnings per Share (EPS), and Net Profit Margin (NPM) on stock prices of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2017–2022. A quantitative approach with an explanatory method was employed in this study. The research sample consisted of 26 companies selected through purposive sampling, resulting in a total of 156 annual observations. Secondary data were obtained from annual financial reports published on the official websites of IDX. Data analysis was conducted using multiple linear regression with the help of SPSS, along with classical assumption testing to ensure model validity. The results indicate that simultaneously, the four independent variables have a significant effect on stock prices. Partially, DER has a negative and significant effect, ROA and EPS have positive and significant effects, while NPM does not significantly influence stock prices. The adjusted R² value of 0.392 implies that 39.2% of the variation in stock prices can be explained by this model. These findings reinforce the relevance of financial ratios as tools for fundamental stock analysis. The practical implication of this study encourages corporate management to enhance asset efficiency and earnings per share performance to attract investors. The study also contributes theoretically to the development of stock valuation models based on financial ratios in the energy sector.

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