cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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,
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
 42   43   44   45   46 
The Role of Awe Emotion in the Attitude–Behavioral Intention Relationship: A Systematic Literature Review Anggia Ayu Lestari; Perengki Susanto; Marwan Marwan
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 10 (2026)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i10.405

Abstract

This article presents a Systematic Literature Review (SLR) supported by bibliometric analysis to map how awe emotion relates to tourists’ attitudes and behavioral intentions, including revisit intention, with particular attention to evidence concerning moderation and mediation. Literature was gathered from Scopus, Web of Science, ScienceDirect, SAGE Journals, Taylor & Francis, and Wiley Online Library, covering studies published between 2015 and 2026 together with selected foundational references. Keyword mapping identified five thematic clusters: (1) awe and emotional experience, (2) pro-environmental and responsible behavior, (3) attitude and behavioral intention, (4) tourism antecedents such as motivation, past experience, and perceived constraints, and (5) moderation and mediation mechanisms. The findings indicate that awe is consistently associated with behavioral outcomes and may strengthen the translation of positive evaluations or motivations into behavioral intentions in particular contexts. However, the evidence base is more extensive for mediation than for awe as a pure moderator, and some moderation evidence concerns destination residents rather than tourists. Accordingly, claims about moderation should be interpreted as an emerging research direction rather than an established general effect. The review identifies a research gap concerning the integration of travel motivation, past experience, perceived constraints, attitude, awe, and revisit intention within a single empirical framework, particularly in Indonesian tourism contexts.
Transformational Leadership and Bureaucratic Reform in the Ministry of Religious Affairs Wincoko Wincoko; Fiona Niska Dinda Nadia; Nuri Herachwati; Windijarto Windijarto; Mohammad Fakhruddin Mudzakkir
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 10 (2026)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i10.411

Abstract

Bureaucratic reform is a strategic agenda of the Indonesian government aimed at establishing effective, efficient, transparent, accountable, and public service-oriented governance. Its implementation is influenced not only by formal policies and organizational systems but also by leadership capacity to mobilize employees and manage organizational change. This study examines how transformational leadership may support bureaucratic reform within the Ministry of Religious Affairs through a Systematic Literature Review (SLR) guided by PRISMA 2020. Literature was searched in Scopus, Google Scholar, ProQuest, and ScienceDirect for studies published from 2010 to 2025 and synthesized thematically. Ten studies met the stated inclusion criteria. The reviewed evidence comprised one study directly examining the Ministry of Religious Affairs and nine studies addressing broader public-sector, government, or local-government contexts. Across these studies, transformational leadership was associated with shared vision, employee motivation and commitment, innovation, organizational learning, public-service orientation, and organizational resilience. The four dimensions of idealized influence, inspirational motivation, intellectual stimulation, and individualized consideration provide a useful framework for understanding these mechanisms. However, the evidence also indicates that leadership does not operate independently of organizational culture, employee competencies, resources, digital infrastructure, communication, and institutional arrangements. Resistance to change and weak organizational support may constrain reform outcomes. The findings therefore suggest that transformational leadership is a relevant organizational mechanism for bureaucratic reform, while conclusions specific to the Ministry of Religious Affairs should be interpreted cautiously because most reviewed evidence comes from the broader public sector. Future empirical research should directly test these relationships across Ministry units.
Determinants of Faculty Performance in Private Higher Education: A Systematic Literature Review Anas Firman Adi; Fiona Niska Dinda Nadia; Nuri Herachwati; Windijarto Windijarto; Mohammad Fakhruddin Mudzakkir
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 10 (2026)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i10.412

Abstract

Faculty performance in private higher education is a multidimensional outcome shaped by organizational conditions, job demands, individual resources, and the psychological and behavioral mechanisms linking these factors. This study systematically synthesizes recent evidence on the determinants, mediating mechanisms, moderating conditions, and research directions associated with faculty performance in private higher education. The review follows the PRISMA 2020 reporting framework and covers literature published from 2020 to 2026. The search strategy was broadened to include lecturer performance, faculty performance, academic productivity, private higher education, workload, leadership, organizational culture, motivation, competence, supervisor support, work–life balance, organizational commitment, job satisfaction, psychological capital, compensation, career development, and related terms. Twenty studies were retained for the evidence synthesis, with particular attention to private-university samples and mixed public–private higher education samples. The evidence matrix shows that leadership, organizational culture, competence, workload, motivation, institutional or supervisor support, commitment, and job satisfaction recur as important antecedent domains. Several studies also identify mediation through commitment, satisfaction, organizational citizenship behavior, engagement, work–life balance, or compensation. The evidence further indicates that findings from private institutions cannot be assumed to generalize directly to public universities. The review integrates Job Demands–Resources Theory, Social Exchange Theory, and Positive Organizational Behavior to explain how demands, resources, and psychological mechanisms jointly shape performance. The study concludes with a context-sensitive research agenda emphasizing longitudinal, multilevel, mixed-methods, and comparative designs.
The Effects of Workload, Remuneration, and Work Motivation on the Performance of Objection Review Officers Taufik Wijaya Sitompul; Hendrian Hendrian; Iqbal Miftakhul Mujtahid
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 12 (2026)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i12.414

Abstract

This study examines the effects of workload, remuneration, and work motivation on the performance of Objection Review Officers within Indonesia’s Directorate General of Taxes (DGT). A quantitative approach using descriptive and verificative methods was employed. The population comprised 970 current and former Objection Review Officers, from whom 150 respondents were selected through simple random sampling. Data were collected using a structured questionnaire with a four-point Likert scale and analyzed through multiple linear regression in SPSS. The regression results indicate that workload (B = 0.250; β = 0.286; t = 3.639; p < 0.001), remuneration (B = 0.329; β = 0.331; t = 3.875; p < 0.001), and work motivation (B = 0.239; β = 0.260; t = 3.310; p = 0.001) each have a positive and statistically significant association with employee performance. The overall model is statistically significant (F = 81.508; p < 0.001). The model summary reports R² = 0.626 and adjusted R² = 0.618, indicating that the three predictors jointly account for 62.6% of the observed variation in performance in this sample. Remuneration has the largest standardized coefficient among the three predictors. The findings suggest that DGT management should balance case allocation with officers’ capacity, maintain fair and transparent remuneration, and support employees’ intrinsic and extrinsic motivation. Because the study is based on a sample of officers, the findings should be interpreted within the context of the study population.
Financial Literacy as a Boundary Condition in the Relationship between Human Resource Competence, Internal Control and Financial Management Quality: Evidence from MSMEs in Makassar Rika Kurniawati; Muhaidir Ikram
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 12 (2026)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i12.416

Abstract

This study examines the relationships of human resource competence and internal control with financial management quality and investigates financial literacy as both a direct predictor and a boundary condition among micro, small, and medium-sized enterprises (MSMEs) in Makassar, Indonesia. A quantitative cross-sectional design was employed using data from 261 MSME owners, managers, and personnel involved in financial administration. The data were analyzed using partial least squares structural equation modeling (PLS-SEM) with SmartPLS 4. The results show that human resource competence, internal control, and financial literacy are positively associated with financial management quality. Internal control exhibited the strongest direct contribution, highlighting the importance of formalized financial procedures and monitoring mechanisms. Financial literacy significantly strengthened the relationship between human resource competence and financial management quality, indicating that this relationship becomes stronger at higher levels of financial literacy. In contrast, financial literacy did not significantly moderate the relationship between internal control and financial management quality. These findings suggest that financial literacy operates as a selective rather than universal boundary condition. The study contributes to the MSME financial management literature by integrating individual competence, organizational control, and financial knowledge within a contingent framework and by emphasizing financial management quality as a process-level outcome.
Analysis of the Application of Environmental Accounting in Managing Costs for the Prevention and Mitigation of Haze Caused by Forest and Land Fires in Kalimantan Amin Sadiqin; Hafiz Ali Raza
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.v3i9.418

Abstract

Forest and land fires in Kalimantan generate environmental costs that go far beyond fire-suppression expenditures because haze creates health impacts, economic disruption, ecosystem damage, carbon emissions, and post-fire restoration needs. This study analyzes the application of environmental accounting to the management of prevention and haze-control costs associated with forest and land fires in Kalimantan and develops a cost-classification model to strengthen environmental accountability. A descriptive qualitative approach with a document-study design was employed. Data were drawn from official reports issued by Indonesia's environmental and forestry authorities, laws and regulations, World Bank documents, Environmental Management Accounting (EMA) guidance, and relevant scientific articles published during 2001-2025. Data were analyzed through reduction, thematic coding, environmental quality-cost classification, and cross-source triangulation. The findings indicate that wildfire-related costs have substantively been incurred by government institutions, business entities, and communities, yet the information remains fragmented across agencies, programs, and expenditure categories and therefore does not constitute an integrated environmental-cost information system. In 2023, the five Kalimantan provinces recorded approximately 508.4 thousand hectares of burned areas, concentrated in South, Central, and West Kalimantan. The analysis identifies four principal cost categories: prevention, detection, internal-failure/suppression, and external-failure/restoration costs. The latter includes social costs that are often not recorded by the causative entity, including health expenditures, productivity losses, transport disruption, ecosystem degradation, and emissions. This study proposes the Forest-and-Land-Fire Environmental Cost Accounting Integration Matrix (MIABK), which combines monetary and physical information, funding source, responsible actor, location, and response phase. The model supports a shift from predominantly reactive spending toward preventive expenditure and provides a more measurable basis for implementing the polluter-pays principle.
QRIS Adoption, Business Performance, and Continuance Intention to Use among Culinary Sector MSMEs Albert Setiadinata Saoiyago; Dwi Arini Widyastuti Siswanto Putri; Chrisanty Victoria Layman
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 11 (2026)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i11.420

Abstract

This study examines the factors influencing the continuance intention to use the Quick Response Code Indonesian Standard (QRIS) among culinary Micro, Small, and Medium Enterprises (MSMEs) in the Greater Jakarta area. The study integrates the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2), the Expectation-Confirmation Model (ECM), and Network Externalities to explain post-adoption behavior toward digital payment technology. A quantitative research design was employed using a questionnaire with a five-point Likert scale. Data were collected from 334 culinary MSME owners or managers, of which 287 valid responses were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that Performance Expectancy, Effort Expectancy, Facilitating Conditions, and Network Externalities have positive and significant effects on Satisfaction, with path coefficients of 0.3098, 0.1983, 0.1472, and 0.2257, respectively. Satisfaction has a positive and significant effect on Continuance Intention (β = 0.3693), while Habit (β = 0.1930) and Business Performance (β = 0.2728) also significantly influence Continuance Intention. These findings demonstrate that continued QRIS usage among culinary MSMEs is shaped by technological benefits, ease of use, supporting infrastructure, network effects, user satisfaction, habitual behavior, and perceived business performance. The study contributes to the literature by integrating UTAUT2 and ECM with Network Externalities and Business Performance to explain QRIS continuance behavior in the MSME context.
The Effects of Digital Marketing Integrity and Product Quality on Purchase Decisions: The Moderating Role of Macroeconomic Volatility Erry Indramawan; Titin Ruliana; Meiki Permana
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 11 (2026)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i11.421

Abstract

Macroeconomic volatility can influence consumers' purchasing decisions by increasing uncertainty and perceived financial risk, particularly in high-involvement property transactions. This study examines the effects of digital marketing integrity and product quality on property purchase decisions and investigates the moderating role of macroeconomic volatility. The study employs a quantitative explanatory design and uses Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the proposed relationships. Data were collected from prospective residential property buyers in Samarinda and Balikpapan using purposive sampling. The research model incorporates digital marketing integrity, product quality, purchase decision, and macroeconomic volatility as a moderating construct. The analysis focuses on both direct effects and interaction effects between the independent variables and macroeconomic volatility. The findings are expected to demonstrate whether macroeconomic uncertainty strengthens or weakens the influence of digital marketing integrity and product quality on consumers' purchase decisions. The study contributes to the literature by positioning macroeconomic volatility not merely as an external market context but as a contingency factor that may alter consumer responses to marketing information and perceived product quality in high-involvement property markets.
The Influence of User-Generated Content (UGC) on Purchase Decisions of Local Culinary MSMEs Retno Nela Simanjuntak; Nova Legahati Siregar; Nirma Rosalia; Juwita Juwita; Suwardy Riduan
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 11 (2026)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i11.422

Abstract

The digital growth of social media has transformed how consumers obtain product information and evaluate culinary businesses. This study examines the influence of user-generated content (UGC) on purchase decisions among consumers of local culinary enterprises (MSMEs), with cultural and community closeness as a mediating construct and platform use as a comparison factor. A quantitative explanatory survey was conducted with 200 selected respondents, comprising 100 Instagram users and 100 TikTok users exposed to UGC about local culinary MSMEs. UGC was operationalized through review quality, source credibility, visual appeal, and user interaction. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), while cross-platform differences were assessed through Measurement Invariance of Composite Models (MICOM) and Partial Least Squares Multigroup Analysis (PLS-MGA). UGC positively affected cultural and community closeness (β = 0.727, p < 0.001) and purchase decisions (β = 0.397, p < 0.001). Cultural and community closeness also positively affected purchase decisions (β = 0.387, p < 0.001) and mediated the UGC–purchase relationship (β = 0.281, p < 0.001). Visual appeal showed the strongest reported contribution to UGC (f² = 2.257). PLS-MGA identified a significant platform difference in the UGC–purchase relationship (p = 0.036), with a stronger relationship among Instagram users.
Academic Service Quality of Government Employees with Work Agreements (PPPK) at the Faculty of Social and Political Sciences, Tadulako University Agus Sutrisno; Mustainah Mustainah; Suasa Suasa
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 10 (2026)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i10.423

Abstract

Academic services are a critical form of public service in higher education because their quality directly supports the continuity of academic administration and the learning process. This study aims to examine and analyze the quality of academic services provided by Government Employees with Work Agreements (PPPK) serving as educational administrative staff at the Faculty of Social and Political Sciences, Tadulako University, using the five SERVQUAL dimensions: tangibles, reliability, responsiveness, assurance, and empathy. The study employed a qualitative descriptive approach. Eleven informants participated, consisting of the Vice Dean for Academic Affairs, PPPK educational staff, students, and lecturers. Data were collected through observation, interviews, and documentation and strengthened through triangulation. Data were analyzed using the interactive model of Miles, Huberman, and Saldaña through data condensation, data display, and conclusion drawing and verification. The findings indicate that the overall quality of academic services was fairly good but had not reached an optimal level. Tangibles were supported by computers, printers, internet access, service rooms, and digital systems, although facility maintenance and network stability require improvement. Reliability was supported by adherence to duties and procedures, while delays occurred because of coordination, document verification, incomplete requirements, and system disruptions. Responsiveness, assurance, and empathy were also fairly good, but service speed, completion-time certainty, competency updating, and consistency during peak workloads require strengthening.

Page 45 of 46 | Total Record : 456

 42   43   44   45   46 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 3 No. 12 (2026) Vol. 3 No. 11 (2026) Vol. 3 No. 10 (2026) Vol. 4 No. 1 (2026) Vol. 3 No. 9 (2026) Vol. 3 No. 8 (2026) Vol. 2 No. 12 (2025): May Vol. 2 No. 12 (2025) Vol. 2 No. 11 (2025): April Vol. 2 No. 11 (2025) Vol. 2 No. 10 (2025): March Vol. 2 No. 10 (2025) Vol. 3 No. 7 (2025) Vol. 3 No. 6 (2025) Vol. 3 No. 5 (2025) Vol. 3 No. 5 (2025): October Vol. 3 No. 4 (2025): September Vol. 3 No. 4 (2025) Vol. 3 No. 3 (2025): August Vol. 3 No. 3 (2025) Vol. 3 No. 2 (2025): July Vol. 3 No. 2 (2025) Vol. 3 No. 1 (2025): June Vol. 3 No. 1 (2025) Vol. 2 No. 9 (2025) Vol. 2 No. 9 (2025): February Vol. 2 No. 8 (2025) Vol. 2 No. 8 (2025): January Vol. 1 No. 12 (2024) Vol. 1 No. 12 (2024): May Vol. 1 No. 11 (2024) Vol. 1 No. 11 (2024): April Vol. 1 No. 10 (2024) Vol. 1 No. 10 (2024): March Vol. 2 No. 7 (2024) Vol. 2 No. 6 (2024) Vol. 2 No. 5 (2024) Vol. 2 No. 5 (2024): October Vol. 2 No. 4 (2024): September Vol. 2 No. 4 (2024) Vol. 2 No. 3 (2024) Vol. 2 No. 3 (2024): August Vol. 2 No. 2 (2024) Vol. 2 No. 2 (2024): July Vol. 2 No. 1 (2024): June Vol. 2 No. 1 (2024) Vol. 1 No. 9 (2024) Vol. 1 No. 9 (2024): February Vol. 1 No. 8 (2024): January Vol. 1 No. 8 (2024) Vol. 1 No. 7 (2023) Vol. 1 No. 7 (2023): December Vol. 1 No. 6 (2023) Vol. 1 No. 6 (2023): November Vol. 1 No. 5 (2023): October Vol. 1 No. 5 (2023) Vol. 1 No. 4 (2023) Vol. 1 No. 4 (2023): September Vol. 1 No. 3 (2023) Vol. 1 No. 3 (2023): August Vol. 1 No. 2 (2023) Vol. 1 No. 2 (2023): July Vol. 1 No. 1 (2023) Vol. 1 No. 1 (2023): June More Issue