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International Journal of Economics and Management
Published by Cattleya Darmaya Fortuna
ISSN : -     EISSN : 2986237X     DOI : https://doi.org/10.54209/iem.v1i02
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
The IEM invites manuscripts in the areas: Management, accounting, Marketing Management, Finance Management, Strategic Management, Operation Management, Human Resource Management, E-business, Knowledge Management, Management Syariah, Accounting Syariah, Corporate Governance, Management Information System, tourism management, International Business, Business Ethics and Sustainability, Entrepreneurship, Economic Syariah.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 69 Documents
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Analysis of the Effects of Taste, Promotion and Service Quality on Customer Satisfaction at King Kuphi Ulee Kareng Medan Icha Aulia Zahra; Nurafrina Siregar; Yossie Rossanty
International Journal of Economics and Management Vol. 4 No. 02 (2026): IEM : International Journal of Economics and Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/iem.v4i02.326

Abstract

This study aims to determine and analyze the influence of taste, promotion, and service quality on customer satisfaction at King Kuphi Ulee Kareng Medan. This study uses a quantitative approach with descriptive and causal research types through a survey method. Data collection was conducted using a research instrument in the form of a questionnaire with a Likert scale. The population in this study consists of customers of King Kuphi Ulee Kareng Medan, with a sample size of 134 respondents. The data analysis techniques used include multiple linear regression analysis, validity tests, reliability tests, classical assumption tests, partial tests (t-test), simultaneous tests (F-test), and the coefficient of determination (R²). The pre-survey results indicate that the taste variable falls into the good category, the promotion variable into the fairly good category, the service quality variable into the good category, and the customer satisfaction variable also into the good category. The results of this study suggest that taste, promotion, and service quality are presumed to have a positive and significant influence on customer satisfaction at King Kuphi Ulee Kareng Medan. This study has limitations because it was conducted only on customers of King Kuphi Ulee Kareng Medan with a limited number of respondents and focused only on the variables of taste, promotion, and service quality. It is hoped that this study can contribute to the development of marketing management science, particularly regarding customer satisfaction in the local culinary and café industries, and can serve as a basis for consideration by the management of King Kuphi Ulee Kareng in improving product quality, promotional strategies, and service quality for customers.
Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan Pemerintah Provinsi Kalimantan Timur Tahun 2021 – 2024 Melia Fauzia; Hendra Saputra; Galih Supraja
International Journal of Economics and Management Vol. 4 No. 02 (2026): IEM : International Journal of Economics and Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/iem.v4i02.327

Abstract

This Study aims to analyze the financial performance of the East Kalimantan Provincial Government based on the financial independence ratio, effectiveness ratio, and efficiency ratio during the 2021–2024 period. The study employs a descriptive quantitative approach using quantitative secondary data obtained from Budget Realization Reports published by the Audit Board of Indonesia (BPK). Data were collected through documentation and literature review techniques. The data analysis technique used was descriptive quantitative analysis by calculating and interpreting regional financial ratios to assess the level of the provincial government's financial performance. The results indicate that the financial performance of the East Kalimantan Provincial Government from 2021 to 2024 was generally categorized as good, with an average financial independence ratio of 125%, classified as high; an effectiveness ratio of 114%, classified as effective; and an efficiency ratio of 163%, classified as less efficient. The findings show a high level of financial independence and strong effectiveness in locally generated revenue (PAD). However, further optimization of revenue generation and expenditure control is needed to improve efficiency and achieve a more balanced budget.
Digital Strategies in the Food Service Industry: an Analysis of the Influence of Online Services, Serving Speed, and Packaging Quality on Customer Satisfaction Putri Pujiningtyas; Yossie Rossanty; Firman Ario
International Journal of Economics and Management Vol. 4 No. 02 (2026): IEM : International Journal of Economics and Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/iem.v4i02.328

Abstract

This study aims to analyze the influence of online service, serving speed, and food packaging quality on customer satisfaction at Ayam Bakar Penyet Palapa Gaperta. This study uses a quantitative approach with a survey method by distributing a Likert-scale questionnaire to customers who have placed at least two online orders within the last three months. The data analysis techniques used included validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, partial tests (t-tests), simultaneous tests (F-tests), and the coefficient of determination (R²) using SPSS software. The results of the study indicate that online service, serving speed, and food packaging quality have a positive and significant influence on customer satisfaction, both partially and simultaneously. Responsive online service, a fast and timely serving process, and packaging quality capable of maintaining food safety and quality have been proven to enhance customer satisfaction. The limitations of this study lie in the relatively small number of respondents, the research focus being limited to a single culinary SME in Medan, and the use of a  quantitative approach without the support of in-depth interviews.  This study is expected to contribute to the development of digital service marketing management, particularly in the field of digital culinary service strategies, and to serve as a basis for evaluation and recommendations for culinary SME operators in improving service quality  and customer satisfaction.
Analysis of the Influence of the Ponot Waterfall Tourist Attraction on the Village Economy in Improving the Welfare of Households in Tourist Villages in Asahan Regency Titah Enjelina Manurung; Rahmad Sembiring; Andria Zulfa
International Journal of Economics and Management Vol. 4 No. 02 (2026): IEM : International Journal of Economics and Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/iem.v4i02.329

Abstract

This study aimed to analyze the effect of the tourist attraction on the village economy and household welfare, as well as to analyze the role of the village economy as an intervening variable in the Ponot Waterfall Tourism Village, Asahan Regency. This study used a quantitative approach with an associative research design. The method used was path analysis. The population in this study consisted of all residents of Tangga Village, totaling 1,950 people. The research sample consisted of 95 respondents who were determined using a purposive sampling technique, with the criteria of residents aged over 17 years and working in the tourism sector or owning micro, small, and medium enterprises. Data were collected by distributing questionnaires using a Likert scale. The data analysis techniques used included descriptive analysis, data quality testing, classical assumption testing, path analysis, and hypothesis testing with the assistance of SPSS version 24.0. The results showed that the tourist attraction had a positive and significant effect on the village economy, with a regression coefficient of 0.797 and a significance value of 0.000. The tourist attraction also had a positive and significant effect on household welfare, with a regression coefficient of 0.596 and a significance value of 0.000. The village economy had a positive and significant effect on household welfare, with a regression coefficient of 0.319 and a significance value of 0.000. However, the tourist attraction did not have a significant effect on household welfare through the village economy because the indirect effect value of 0.254 was smaller than the direct effect value of 0.596. These findings indicated that the existence of Ponot Waterfall provided greater direct benefits for improving household welfare than through the village economy pathway.
Strategic ESG Integration as a Mediating Mechanism between Board Governance and Financial Performance Apriwati Br Barus; Syahrial Sitorus
International Journal of Economics and Management Vol. 4 No. 02 (2026): IEM : International Journal of Economics and Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/iem.v4i02.331

Abstract

This study examines how board governance influences strategic Environmental, Social, and Governance (ESG) integration and its implications for corporate financial performance among companies listed on the Indonesia Stock Exchange. Unlike previous studies that primarily focus on ESG disclosure, this research emphasizes substantive ESG integration into corporate strategy through a newly developed Strategic ESG Integration Index (ESG-SI). The study employs a quantitative explanatory approach using balanced panel data covering the 2019–2025 period. Board governance is measured through both structural and process dimensions, including board independence, gender diversity, ESG expertise, sustainability committee, ESG agenda intensity, and ESG-linked executive incentives. Panel regression with firm and year fixed effects is used to examine direct relationships, while mediation analysis is performed using bootstrapping techniques and robustness tests with alternative performance measures. The findings indicate that board ESG expertise, the intensity of ESG discussions, and ESG-linked executive incentives significantly enhance strategic ESG integration. Furthermore, ESG-SI positively affects Return on Assets (ROA) while reducing the Cost of Equity (COE), with stronger effects observed in industries characterized by higher ESG risk. The results confirm that strategic ESG integration mediates the relationship between effective board governance and corporate financial performance. This study contributes to the literature by distinguishing strategic ESG integration from symbolic ESG disclosure through an auditable process-based measurement framework. The findings provide practical implications for strengthening board ESG capabilities, institutionalizing sustainability governance, and aligning executive incentives with long-term sustainability objectives in emerging markets.
The Role of Accounts Receivable in Collecting Receivables and Ensuring Smooth Operations at Grand Hap Hotel Solo I Gusti Ayu Agung; Agus Solikhin; Arianto
International Journal of Economics and Management Vol. 4 No. 02 (2026): IEM : International Journal of Economics and Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/iem.v4i02.353

Abstract

The purpose of writing this article is to find out the role of account receivable in collecting receivables for smooth operations at Grand HAP Hotel Solo, and to find out the smooth operations at Grand HAP Hotel Solo. In this study, the authors used a qualitative case study method with data collection techniques in the form of observation, interviews, documentation, and literature study. The first research result is about the role of account receivable in collecting accounts receivable on the smooth operation of the accounting department at Grand HAP Hotel Solo, where researchers take data from interviews with an account receiveable staff taken from the implementation of job destription account receiveable in collecting accounts receivable has looked good at all points. Second, the role of account receivable in collecting receivables on smooth operations at Grand HAP Hotel Solo, which is seen from the assessment of a chief accounting officer and a sales manager to an account receivable staff in implementing the job description of account receivable, has been seen well, although at one point, namely making a remider letter to a guest ledger that has exceeded the credit limit in accordance with applicable regulations, it cannot be implemented properly.
The Effect of Local Tax Contributions and Levies on The Growth of Regional Original Revenue (PAD) in Regency/City in North Sumatra Province Adinda Tri Ichwani; Ayu Kurnia Sari; Irawan
International Journal of Economics and Management Vol. 4 No. 02 (2026): IEM : International Journal of Economics and Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/iem.v4i02.335

Abstract

The purpose of this study is to analyze the effect of local tax contribution and regional retribution contribution on the growth of Regional Original Revenue (PAD) across regencies and cities in North Sumatra Province. The study aims to address the problem of volatile revenue realization and the low contribution of PAD toward the regional budget, which hinders sustainable fiscal independence. Specifically, this research seeks to answer the following questions: (1) To what extent does local tax contribution impact PAD growth? (2) How does regional retribution contribution affect PAD growth? A quantitative research design was adopted, involving a panel dataset of 165 observations from 33 regencies and cities across North Sumatra from 2020 to 2024. Data were collected from official financial realization reports and analyzed using multiple linear regression analysis via SPSS software, after applying a Square Root Transformation (SQRT) to satisfy classical assumptions. The findings indicate that while local tax contribution has a significant positive effect on PAD growth, regional retribution contribution exerts a significant negative influence, with both variables simultaneously explaining 72.2% of the variance in regional revenue growth. This study contributes to the fields of public finance and regional economic development by providing insights into how strategic tax optimization and retribution policy reforms can enhance local fiscal autonomy.
Analisis Kinerja Keuangan Pemerintah Pusat Mhd.Nanda Rizki; An Suci Azzahra
International Journal of Economics and Management Vol. 4 No. 02 (2026): IEM : International Journal of Economics and Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/iem.v4i02.337

Abstract

enelitian ini bertujuan untuk menganalisis kinerja keuangan Pemerintah Pusat berdasarkan rasio efektivitas pendapatan, rasio kemandirian fiskal, rasio efisiensi belanja, rasio pertumbuhan pendapatan, rasio pertumbuhan belanja, rasio likuiditas dan rasio solvabilitas pada periode 2021–2024. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan jenis data berupa data sekunder kuantitatif yang bersumber dari Laporan Realisasi Anggaran dan Neraca yang dipublikasikan oleh Badan Pemeriksa Keuangan (BPK). Teknik pengumpulan data dilakukan melalui dokumentasi dan studi kepustakaan. Teknik analisis data yang digunakan adalah analisis deskriptif kuantitatif dengan menghitung dan menginterpretasikan rasio keuangan untuk menilai tingkat kinerja keuangan pemerintah pusat. Hasil penelitian Kinerja keuangan Pemerintah Pusat periode 2021 sampai tahun 2024 tergolong baik dengan rata-rata Rasio Efektivitas Pendapatan sebesar 109,74% yang tergolong kategori sangat efektif, Rasio Kemandirian Fiskal sebesar 83,35% yang tergolong tinggi, Rasio Efisiensi Belanja sebesar 100,40% yang tergolong tidak efisien, Rasio Pertumbuhan Pendapatan sebesar 15,28% yang tergolong tinggi, Rasio Pertumbuhan Belanja sebesar 6,73% yang tergolong tinggi, Rasio Likuiditas (Rasio Lancar) sebesar 90,34% yang tergolong rendah dan Rasio Solvabilitas (Debt To Equity Ratio (DER)) sebesar 256,03% yang tergolong tinggi serta Rasio Solvabilitas (Debt To Asset Ratio (DAR)) sebesar 71,53% yang tergolong tinggi.
Analisis Implementasi penatausahaan dalam pelaporan keuangan di kecamatan Medan Selayang Rewina F Manurung; Irawan; Agus Tripriyono
International Journal of Economics and Management Vol. 4 No. 02 (2026): IEM : International Journal of Economics and Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/iem.v4i02.342

Abstract

Tujuan penelitian ini adalah untuk menganalisis implementasi penatausahaan dalam pelaporan keuangan di kecamatan medan selayang dan mengidentifikasi faktor-faktor apa yang mempengaruhinya. Penatausahaan keuangan merupakan rangkaian kegiatan pencatatan, penggolongan, pengiktisaran dan pelaporan transaksi keuangan yang akuntabel, transparan dan sesuai dengan Standar akuntansi pemerintahan. Namun, dalam praktiknya masih ditemukan berbagai kendala seperti keterlambatan pelaporan, kesalahan pencatatan serta keterbatasan sumber daya manusia dalam memahami sistem berbasis akrual. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data berupa wawancara, observasi dan dokumentasi. Narasumber dari penelitian ini terdiri dari Sekretaris kecamatan, Bendahara dan Kasubbag Keuangan di Kecamatan Medan Selayang. Teknik analisis data dilakukan melalui reduksi data, penyajian data dan penarikan kesimpulan.Hasil penelitian ini menunjukkan bahwa implementasi penatausahaan dalam pelaporan keuangan dikecamatan medan selayang telah dilaksanakan sesuai dengan peraturan yang berlaku, Namun belum sepenuhnya optimal. Penelitian ini diharapakan memberikan kontribusi bagi pemerintah daerah dalam meningkatkan kualitas penatausahaan dalam pelaporan keuangan agar lebih transparan, akuntabel dan sesuai dengan standar akuntansi pemerintahan (SAP).

Page 7 of 7 | Total Record : 69

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