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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 456 Documents
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The Influence of Corporate Value and Corporate Social Responsibility Disclosure on Risk Management with Good Corporate Governance as a Moderator Napisah Napisah; Regina Deia Soeparyono
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.v3i1.300

Abstract

This study examines the influence of corporate value and corporate social responsibility (CSR) disclosure on enterprise risk management (ERM), with good corporate governance (GCG) as a moderating variable. Using associative quantitative methods, the research analyzed panel data from 15 energy sector companies listed on the Indonesia Stock Exchange between 2019 and 2023. The findings show that corporate value does not significantly affect risk management, while CSR disclosure has a positive and significant effect on ERM. Furthermore, GCG does not moderate the relationship between corporate value and ERM, but it significantly moderates the relationship between CSR disclosure and ERM. The results suggest that GCG enhances the company’s transparency and accountability, particularly in aligning CSR practices with effective risk mitigation. The study supports the agency theory perspective, emphasizing the role of information disclosure in minimizing asymmetries between management and stakeholders. Overall, the research highlights the strategic importance of CSR and governance quality in strengthening corporate risk management practices in Indonesian energy firms.
The Influence of Leadership and Training on the Performance of Hajj Officers with Work Motivation as a Mediating Variable: A Study on the Hajj Implementation at Jakarta Pondok Gede Embarkation Syakiroh Syakiroh; Puji Wahono; Christian Wiradendi Wolor
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.v3i1.302

Abstract

The performance of Hajj officers is crucial in ensuring the smooth and effective organization of the Hajj pilgrimage, a responsibility that is influenced by various factors such as leadership, training, and work motivation. This study aims to analyze the effects of leadership and training on the performance of Hajj officers, with work motivation serving as a mediating variable. The research was conducted on the officers responsible for organizing the Hajj pilgrimage at the Jakarta Pondok Gede Embarkation, a major center for Hajj operations in Indonesia. A quantitative approach was used, with data collected via surveys distributed to a sample of 100 Hajj officers. The data were analyzed using structural equation modeling (SEM) to test the direct and indirect effects of leadership and training on officer performance, with work motivation as a mediator. The findings indicate that both leadership and training significantly influence the performance of Hajj officers, with work motivation playing a crucial role in mediating these relationships. Effective leadership enhances officers' motivation, which in turn improves their performance, while comprehensive training programs equip officers with the skills necessary for optimal performance. This study underscores the importance of leadership, training, and motivation in improving the overall performance of Hajj officers, which ultimately contributes to the success of Hajj operations. These findings have practical implications for enhancing the management and organization of Hajj pilgrimages, particularly in Indonesia.
Input–Output Analysis: Measuring the Multiplier Effect of The Mining Sector on The Economy of East Kalimantan Diana Lestari; Ayat Nur Hidayat; Rangga Aji Wijaksono
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.v4i1.390

Abstract

The economy of East Kalimantan remains highly dependent on the Mining and Quarrying sector; however, in recent periods, the role of other sectors, such as the Manufacturing sector, has begun to strengthen. This study aims to analyze the linkages between the Mining and Quarrying sector and other sectors in the East Kalimantan economy, as well as to measure its impact on output, income, and employment. The method used is Input-Output analysis through forward and backward linkages, as well as labor and income multipliers. The results show that the Mining and Quarrying sector has strong forward linkages, with a Forward Linkage value of 2.7086, and backward linkages of 1.4138. This indicates that the mining sector plays a crucial role as a provider of inputs to other sectors while also serving as a user of inputs from supporting sectors. In terms of employment, the mining sector employs only about 0.40 people per Rp1 billion of output, reflecting the sector’s capital-intensive nature. These findings underscore the need to strengthen downstream processing, deepen local supply chains, and diversify labor-intensive sectors to foster more inclusive and sustainable economic growth in East Kalimantan.
The Effect of Leverage and Company Size on Company Value in Basic and Chemical Industry Sector Companies on the Indonesia Stock Exchange in 2023-2024 Nur Azizah Febriani Syafitri; Samirah Dunakhir; Masdar Ryketeng
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 9 (2026)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i9.389

Abstract

This study aims to analyze the effect of leverage and company size on company value in basic and chemical industry companies listed on the Indonesia Stock Exchange for the 2023–2024 period. This study uses a quantitative approach with multiple linear regression analysis. Leverage is measured using the Debt to Equity Ratio (DER), company size is measured by the natural logarithm of total assets (Ln Total Assets), while company value is measured using Price to Book Value (PBV). The study population consists of 114 basic and chemical industry companies listed on the Indonesia Stock Exchange. The research sample was determined using a purposive sampling technique to obtain 85 companies that meet the criteria. The data used are secondary data obtained from annual financial reports and stock prices through the official website of the Indonesia Stock Exchange. Data analysis includes descriptive statistics, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficient of determination (R²) tests. The results show that partially, leverage and company size do not have a significant effect on company value. Simultaneously, leverage and company size also do not have a significant effect on company value. The Adjusted R Square value of 20.2% indicates that leverage and firm size explain 20.2% of the variation in firm value, while the remaining 79.8% is influenced by variables outside the research model. This finding indicates that leverage and firm size are not yet strong signals for investors in assessing a company, and therefore, investment decisions tend to be influenced by other fundamental factors.
Determinants of BOSP Honorarium Allocation Compliance in Indonesian Junior High Schools: A Logistic Regression Analysis of School-Level Resource Disparities Satriyo Wibowo; Iswan Achlan Setiawan; Dadan Hamdani
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.v4i1.392

Abstract

This study examines the determinants of School Operational Assistance (BOSP) honorarium compliance under the Ministry of Primary and Secondary Education Regulation No. 8 of 2025, which limits honorarium allocations. Integrating Agency Theory, this study employs a binary logistic regression model with province fixed effects to analyze a nationwide dataset of 32,923 Indonesian junior high schools. The empirical results show that private school status (OR = 0.70, p < 0.001), certified teacher ratio (OR = 0.56, p < 0.001), and larger budget size (OR = 0.76, p < 0.001) significantly lower the odds of budget non-compliance, acting as key protective factors. For example, holding other factors constant, increasing the certified teacher ratio from 0.42 to 0.52 reduces the predicted probability of non-compliance from 38.4% (the national average) to 37.1%. In contrast, higher student-teacher ratios (OR = 1.01, p < 0.001) act as a significant risk factor, increasing non-compliance and rejecting the protective hypothesis. This indicates that crowded or understaffed schools face severe operational pressure to hire informal teachers, forcing administrators to violate spending caps to keep classrooms functional. The findings suggest that BOSP non-compliance is largely driven by structural teacher distribution deficits, although administrative factors cannot be entirely ruled out. To enhance public accountability and prevent decoupling, policymakers should transition from rigid caps to dynamic, resource-based caps while expanding affirmative teacher certification programs.
Environmental, Social, and Governance (ESG) Performance and Firm Value: The Moderating Role of Banking-Specific ESG Context Dadang Agus Suryanto
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.v4i1.395

Abstract

This study examines the effect of Environmental, Social, and Governance (ESG) performance on firm value in the banking sector and investigates whether banking-specific ESG context moderates this relationship. Using panel data from 133 bank-year observations covering 26 banks during 2019–2024, the study employs panel regression analysis based on the Common Effect Model, Fixed Effect Model, and Random Effects Model. Model selection is performed using the Chow, Breusch–Pagan Lagrange Multiplier, and Hausman tests. ESG performance is measured using aggregate ESG performance and its environmental, social, and governance dimensions, while firm value is measured using Tobin’s Q. The results show that overall ESG performance has a negative but statistically insignificant effect on firm value. Similarly, environmental, social, and governance performance individually have no statistically significant effects on firm value. The moderation analysis further indicates that banking-specific ESG context does not significantly moderate the relationship between ESG performance and firm value, either at the aggregate level or across individual ESG dimensions. These findings suggest that ESG implementation alone may not be sufficient to generate immediate market valuation benefits. ESG value creation may depend on strategic integration, credible disclosure, effective governance, risk management, and stakeholder recognition.
Application of Evolutionary Prototyping to Maximize Product Output at Zamrud Mebel, Gunungsitoli City Syukur Rahman Telaumbanua; Martha Surya Dinata Mendrofa
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.v4i1.399

Abstract

Micro, Small, and Medium Enterprises (MSMEs) face increasing pressure to adapt their products to changing consumer preferences, technological developments, and market competition. This study examines the application of Evolutionary Prototyping in product development at Zamrud Mebel, a furniture MSME in Gunungsitoli City. The study aims to describe the implementation stages, identify challenges encountered during iterative development, and examine consumer responses to product modifications. A descriptive qualitative case study approach was employed, with data collected through direct observation, in-depth interviews with the MSME owner, production personnel, and consumers, and documentation. The findings show that Evolutionary Prototyping was implemented through three iterative cycles involving initial prototype development, functional testing and consumer feedback, and finalization and feature optimization. The process enabled the identification and correction of design deficiencies before mass production and reportedly reduced material waste by up to 25%. However, implementation was constrained by time, human resource adaptation, and additional development costs. Overall, Evolutionary Prototyping provides an adaptive and participatory approach to improving product quality and alignment with consumer needs in non-digital MSMEs.
Implementation of the Integrity Zone Development Policy toward a Corruption-Free Area at Statistics Indonesia (BPS) Cianjur Regency Ani Saebani; Aos Kuswandi; Ipah Ema Jumiati
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 9 (2026)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i9.400

Abstract

Bureaucratic reform is an internal improvement process intended to address problems within public organizations. Statistics Indonesia (BPS) of Cianjur Regency has implemented bureaucratic reform through an Integrity Zone development policy aimed at achieving Corruption-Free Area (WBK) status. This study analyzes the implementation of the policy. A descriptive qualitative approach was employed. The analysis used George C. Edwards III’s implementation model, comprising communication, resources, disposition, and bureaucratic structure. The findings show that the four variables have been implemented by employees, but implementation has not yet been fully effective. Communication is generally clear and appropriately conveyed by leadership, while information resources and physical facilities are adequate and the bureaucratic structure is adaptive. However, several obstacles remain, including limited external dissemination concerning corruption and gratuity controls, insufficient staff in both quantity and competence, and weaknesses in the bureaucratic structure related to Standard Operating Procedures (SOPs) for work rules and Integrity Zone innovations. Strengthening external communication, human-resource capacity, and innovation-related SOPs is therefore essential to support the achievement of WBK status.
Visionary Leadership of School Principals in Improving the Quality of Elementary Madrasah Educational Institutions Cecep Wahyu Hoerudin; Opan Arifudin; Hamidah Hamidah; Taupik Prihatin Marpaung; Aulia Ramadona
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 9 (2026)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i9.403

Abstract

This study aims to describe and understand the role of the principal's visionary leadership in improving the quality of Islamic elementary schools (Madrasah Ibtidaiyah). A qualitative approach was used to gain a deep understanding of the principal's strategies, attitudes, and actions that demonstrate a long-term vision in the development of educational institutions. Data were collected through in-depth interviews, observations, and documentation of principals, teachers, and other relevant parties. The results show that principals with visionary leadership can motivate all elements of the institution, build an innovative culture, and implement development strategies oriented towards improving the quality of education. A clear vision and strong commitment also play a role in improving the quality of learning, facilities, and overall management of the institution. These findings conclude that visionary leadership is a key factor in driving sustainable quality improvement in Islamic elementary schools. This study contributes to the development of a future-oriented principal leadership model in the context of Islamic religious education.
Feasibility Study of the Development of an Integrated Fisheries Industrial Zone (KIPT) in Kepulauan Selayar Regency Muhtar Sapiri
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 9 (2026)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i9.384

Abstract

Kepulauan Selayar Regency is an archipelagic region strategically located along the Indonesian Sea Lanes (ALKI II and III) and endowed with substantial marine and fisheries resources, particularly tuna, skipjack tuna, grouper, and snapper. These resources provide significant opportunities for the development of an Integrated Fisheries Industrial Zone (KIPT) to strengthen fisheries-based economic activities and support regional development. This study aims to assess the feasibility of developing a KIPT in Kepulauan Selayar Regency by examining its technical, spatial, market, economic, financial, environmental, and managerial aspects. The study employs a descriptive-exploratory approach using both qualitative and quantitative methods. Primary data were obtained through field observations and interviews with relevant stakeholders, while secondary data were collected from sectoral policies, spatial planning documents, and regional statistical sources. The results indicate that the proposed KIPT location meets the relevant technical and spatial feasibility criteria, including accessibility, distance from urban and residential areas, transportation infrastructure, and land carrying capacity. The market analysis indicates strong potential for both domestic and international fisheries markets. The economic and financial assessments show positive feasibility indicators, including a positive Net Present Value (NPV), an Internal Rate of Return (IRR) above the commercial cost of capital, and a reasonable Payback Period (PBP). Environmental and managerial considerations also support sustainable development and effective zone management. Therefore, the development of the KIPT in Kepulauan Selayar Regency is considered feasible and has the potential to serve as a strategic fisheries processing, logistics, and distribution hub for Eastern Indonesia.

Page 44 of 46 | Total Record : 456

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