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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 208 Documents
The Impact of Good Corporate Governance Mechanism and Firm Size on Earnings Management Novia Sari Tanjung; Barlia Annis Syahzuni
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 7 (2023): December
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i7.82

Abstract

This study aims to investigate the mechanism of company management based on the indicators of the Board of Directors by proxy comparing the total members of the company's board of directors with the number specified in the Financial Services Authority Regulations, Independent Commissioners by proxy dividing the percentage of total independent commissioners and total company commissioners, Audit committee meetings are proxied based on the frequency of meetings held by the audit committee and Audit Committee Expertise is measured by calculating the proportion of audit committee members who have expertise in finance and accounting, and Firm size is measured based on the company's total assets to observe the impact on Earning management. It focuses on conventional banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2019 - 2022. Multiple linear regression was apanalysiso analyzed with the help of SPSS statistical software. The population of this research consists of 28 entities selected by purposive sampling method. The findings of this study reveal that the Board of Directors has a significant negative correlation with Earning management. However, the existence of an Independent Commissioner, the frequency of meetings and the expertise of the Audit Committee have not been able to significantly affect management's earnings. Conversely, firm size is positively correlated with earning management.
Analysis of Economic and Social Demographic Factors That Influence the Dependency Ratio on the Island of Sumatra Dicky Randika Aji; Emi Maimunah; Dedy Yuliawan; Zulfa Emalia
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 7 (2023): December
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i7.83

Abstract

This study aims to analyze the influence of education level, the proportion of married women who use birth control, life expectancy, per capita income, labor force on the dependency ratio. The method and analytical tools used in this research are panel data regression. The dependent variable used is the dependency ratio and the independent variables are education level, proportion of married women who use birth control, life expectancy, per capita income, labor force. The best model obtained is the Random Effect Model. The research results show that regardless of education level, the proportion of married women who use birth control, life expectancy, per capita income, labor force have a positive and significant effect on the dependency ratio on Sumatra Island.
Advertising and E-Service Quality Effect on Consumer Behavior in E-Commerce Transaction in Islamic Business Ethics Perspectives Mardhiyah Hayati; Yeni Susanti
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 7 (2023): December
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i7.84

Abstract

Online transactions are increasingly in demand as the lifestyle of people changes. However, these transactions are not always safe and are even prone to fraud. This study aims to know more about the influence ofadvertising and e-service quality on consumer behavior, especially people in Lampung province, Indonesia on e-commerce transactions when viewed from the perspective of Islamic business ethics. Data got by distributing questionnaires to respondents and analyzed by SPSS ver 26. The results show a positive and significant influence between advertising and e-service quality on consumer behavior in e-commerce transactions in Lampung community.This means if advertising variable and e-service quality have increased, then consumer behavior variable to purchases in e-commerce transactions have increased, and vice versa. From the perception of Islamic business ethics the influence of advertising and e-service quality on consumer behavior in e-commerce transactions is not yet fully appropriate as there is still market engineering in e-commerce transactions, consumers are also often less alert and reluctant to seek information about the seller's reputation, product specifications, etc. As long as the advertisement on the site is attractive, consumers will buy if they are financially sufficient, so the concept of Taraddin Minkum is often not achieved.
The Influence of Quality of Productive Assets, Liquidity, and Profitability on Risk Management Disclosure with Company Size as a Moderating Variable in Banking Companies Listed on the Indonesia Stock Exchange Rizki Marbun, Sri; Erwin, Keulana; Syarif, Firman
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 7 (2023): December
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i7.85

Abstract

The research investigates the impact of productive asset quality, liquidity, and profitability on risk management disclosure in Indonesian banking companies listed on the Indonesia Stock Exchange from 2017 to 2022. Utilizing Eviews 10 software, the analysis employs panel data regression, descriptive statistical tests, multiple linear regression, and moderation analysis. The sample comprises 22 banking companies, selected through random sampling, using secondary data. Findings indicate a significantly negative relationship between productive asset quality and risk management disclosure. Moreover, firm size amplifies this negative impact. In contrast, liquidity and profitability do not significantly influence risk management disclosure. Notably, firm size diminishes the significance of liquidity and profitability in the context of Indonesian banking companies. These results offer insights into the intricate dynamics of risk management disclosure and highlight the nuanced role of firm size in shaping these relationships.
Marketing Strategy for Meatball Sellers in Pekanbaru in Increasing Profitability Witjakso, Ario; Ardan Mardan, Jhonni; Amos, Amos; Medina Dzikra, Faira; Hidayat, Muhammad
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 7 (2023): December
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i7.86

Abstract

This research is motivated by the marketing strategy used by meatball sellers in Pekanbaru to increase profitability. Information regarding interesting marketing strategies implemented by meatball sellers in Pekanbaru already involves elements of sharia marketing. The objectives of this research are: 1) Analyzing the marketing strategies of meatball sellers in Pekanbaru to increase their profitability. 2) Analyze the impact of marketing strategies implemented by meatball sellers in Pekanbaru in increasing profitability. This research includes field study research, in the implementation process, this research uses a qualitative descriptive approach that focuses the study on product marketing and pricing. Data was collected using the interview method with meatball shop informants in Pekanbaru, observation and documentation in the Bakso Shop environment in Pekanbaru, then the data was processed and then analyzed using descriptive-qualitative methods. Based on the results of research that has been carried out regarding the marketing strategy of meatball sellers in increasing profitability from a Sharia economic perspective, the conclusions obtained are 1) Marketing strategy for Product, Price, Promotion, Distribution, Place, People, Process and Physical Evidence are used to analyze and determine business policies to attract consumer interest and satisfaction. 2) Analyzing the impacts that occur with the existence of the meatball business, the impacts are divided into two types, namely positive and negative impacts, the positive impact is family and community income, while the negative impact is the influence of imported meat ingredients and the increase in basic prices which reduces income.
The Influence of Work Motivation and Job Satisfaction on Employee Performance with Work Discipline as an Intervening Variable at the Directorate General of Sea Transportation Nur Halim, Imron; Yohana, Corry; Wiradendi Wolor, Christian
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 7 (2023): December
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i7.87

Abstract

This research aims to determine the influence of work motivation and job satisfaction on employee performance with work discipline as an intervening variable at the Directorate General of Sea Transportation, Ministry of Transportation of the Republic of Indonesia. This research uses a quantitative type of research using a population of 137 people with a sample of 102 employees at the Directorate General of Sea Transportation, Ministry of Transportation of the Republic of Indonesia. 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 work motivation has a positive and significant effect on employee performance, work motivation has a positive and significant effect on work discipline, job satisfaction has a positive and insignificant effect on employee performance, job satisfaction has a positive and significant effect on work discipline, work discipline can mediate or mediating the influence of work motivation on employee performance, work discipline can mediate or mediate the influence of job satisfaction on employee performance.
The Influence of Share Ownership on Dividend Policy in Consumer Goods Companies in Indonesia Nurwanda Wardhayat, Darrel; Usman, Bahtiar
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 8 (2024): January
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i8.88

Abstract

This research aims to examine the influence of foreign ownership, director ownership, institutional ownership on dividend policy. The control variables in this research consist of profitability and business risk. Data collection used purposive sampling method sourced from annual reports of consumer goods companies listed on Indonesia Stock Exchange (BEI). The number of samples in the study was 35 companies for the period 2018 to 2022. In testing the hypothesis using the panel data regression method. The results of this study indicate that foreign ownership does not have a significant influence on dividend policy. Director ownership has a significant positive effect, while institutional ownership has a significant negative effect on dividend policy. The results of the control variables show that profitability has a positive effect on dividend policy. Meanwhile, business risk has a negative influence on dividend policy. The implications of this research for financial managers are expected to have a deep understanding in formulating assessments and assist managers related to dividend policy. Meanwhile, investors can thoroughly analyze risks and results of business growth related to investments made in relation to factors such as Foreign Share Ownership, Board of Directors Share Ownership, Institutional Ownership, Profitability and the company's Business Risk.
The Influence of Entrepreneurial Education, Social Support and Passion for Government Support as Moderating Variables on Entrepreneurial Behavior: Study of MSME Players in Sorong City Karnia Lakamudi, Rahma; Santoso, Budi; Wahyu Handaru, Agung
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 8 (2024): January
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i8.89

Abstract

This research aims to determine the influence of entrepreneurship education, social support and passion with government support as moderating variables on entrepreneurial behavior in the study of MSMEs in Sorong City. This research uses a quantitative type of research using a population of 6,886 people with a sample of 380 MSMEs in the city of Sorong. The data collection technique uses a questionnaire. Data analysis uses Structural Equation Modeling (SEM) with the AMOS 21 program. The results show that entrepreneurship education does not have a positive and significant effect on entrepreneurial behavior, social support has a positive and significant effect on entrepreneurial behavior, passion has a positive and significant effect on entrepreneurial behavior, government support moderates the influence of entrepreneurial education on entrepreneurial behavior, government support moderates the influence of social support on entrepreneurial behavior and government support moderates the influence of passion on entrepreneurial behavior.
The Influence of Live streaming, E-Promotions and Content Marketing on Repurchase Intentions with Customer Satisfaction as an Intervening Variable (Case Study on Local Brand Jiniso) Marlina, Herli; Rizan, Mohamad; Ferry Wibowo, Setyo
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 8 (2024): January
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i8.90

Abstract

This research aims to determine the effect of live streaming, e-promotions and marketing content on repurchase intention with customer satisfaction as an intervening variable for the local brand Jiniso. This research uses quantitative research using purposive sampling and using a sample of 200 people. The data collection technique uses a questionnaire. Data analysis using the SEM LISREL 8.8 application. The research results show that live streaming have a positive and significant effect on repurchase intention, e-promotions have a positive and significant effect on repurchase intention, marketing content have a positive and significant effect on repurchase intention, customer satisfaction can mediate the influence of live streaming on repurchase intention. Customer satisfaction can mediate the influence of e-promotions on repurchase intention and customer satisfaction can mediate the influence of marketing content on repurchase intention.
The Effect of Compensation, Transformational Leadership on Work Engagement by Mediating the Behavior of Organizational Citizens in Insurance Broker Companies Kacaribu, Hendri; Baskara, Ika
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 8 (2024): January
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i8.91

Abstract

This study examines the factors that influence Work engagement in the insurance brokerage industry in Indonesia, where Compensation, transformational leadership are the independent variables, while Organizational Citizen Behavior is the mediation. The sample used was 360 respondents, collected through a questionnaire and measured with a 1-5 Linkert scale and analyzed using Structural Equation Modeling (SEM). This study found that Compensation, transformational leadership has a positive effect on Organizational Citizen Behavior in insurance brokerage companies, while Compensation, transformational leadership has a positive effect on Work engagement in insurance brokerage companies. Organizational Citizen Behavior also influences work engagement in insurance brokerage companies. In addition, this study also shows the results of the influence of Organizational Citizen Behavior mediation on the positive relationship of Compensation, transformational leadership on Work engagement in insurance brokerage companies. For future researchers, it is expected to add other factors that influence work engagement as well as industry and other analysis in order to add research insight. This research has implications for insurance brokerage companies to consider Compensation, transformational leadership, Organizational Citizen Behavior in order to be able to increase work engagement so that insurance brokerage company goals can be achieved effectively and well as expected. In addition, it is necessary to examine in more detail the relationship between Organizational Citizen Behavior and Work engagement in insurance brokerage companies in Indonesia.

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