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Muhammad Erwan Syah
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INDONESIA
Indonesian Journal of Economics and Social Sciences
Published by Universitas Jenderal Achmad Yani Yogyakarta
ISSN : 29877458     EISSN : 29877458     DOI : https://doi.org/10.30989/ijess.v2i1
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Education Environmental Science Other
Indonesian Journal of Economics and Social Sciences (IJESS) is a scientific journal managed by the Faculty of Economic and Social, Universitas Jenderal Achmad Yani Yogyakarta.This journal contains research in all areas of economic, management, business, accounting, law, and social science. The journal includes, but is not limited to the following fields: 1. Psychology 2. Human resource 3. Management 4. Laws 5. Policies 6. Economic 7. Entrepreneurship 8. Marketing 9. Commerce 10. Finance 11. Banking 12. Accounting
Arjuna Subject : Seni dan Humaniora - Seni dan Humaniora (Lain-Lain)
Articles 44 Documents
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Indonesia's Economic Potential in The South Pacific and The Urgency of Joining The South Pacific Defense Ministers Meeting Forum Seso, Kristin Megalin Walukow; Suwarno, Panji; Sundari, Sri
INDONESIAN JOURNAL OF ECONOMIC AND SOCIAL SCIENCE Vol. 3 No. 1 (2025): Indonesian Journal of Economics and Social Sciences (IJESS)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Achmad Yani Yogyakarta

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Abstract

The South Pacific is a region that is a new arena for the struggle for hegemony by big countries in the world. This area is very strategic, both for the economic and defense sectors. Apart from France and Australia, which have long had a strong influence in the region, the United States, China, Japan and the UK have also begun to explore the South Pacific. Even though the South Pacific is not as popular as the Southeast Asia region, Indonesia actually has interests in the region. Its geographic location is close to the South Pacific, and its similarities as an archipelagic country as well as its large economic potential and security threats encourage Indonesia to be actively involved in the region. For this reason, the Indonesian Government, through the Ministry of Defense, expressed its desire and hope that Indonesia would participate in the South Pacific Defense Ministers Meeting (SPDMM) forum.
PERAN KOPERASI SYARIAH DALAM MENINGKATKAN KESEJAHTERAAN EKONOMI DI KOTA JAYAPURA WABULA, LUTDIN
INDONESIAN JOURNAL OF ECONOMIC AND SOCIAL SCIENCE Vol. 3 No. 2 (2025): Indonesian Journal of Economics and Social Sciences (IJESS)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Achmad Yani Yogyakarta

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Abstract

Sharia cooperatives hold strategic potential in improving the economic welfare of communities, particularly in regions facing geographical challenges and limited infrastructure such as Papua. This study aims to analyze the role of sharia cooperatives in empowering members’ economies in Jayapura Regency and Sentani District. A descriptive qualitative method was employed, with data collected through in-depth interviews, participatory observations, and document analysis. The findings reveal that sharia cooperatives significantly contribute to increasing members’ income by 10–30% and enhancing business skills through management, marketing, and continuous mentoring programs. Furthermore, they reduce members’ dependence on high-interest financing, encourage product innovation based on local resources, and strengthen social solidarity. Despite challenges such as limited marketing networks, low product diversification, and minimal digital literacy, sharia cooperatives remain effective instruments for value-based and culturally integrated economic empowerment. This study recommends strengthening marketing partnerships, utilizing digital technology, and diversifying products as sustainable strategies for the cooperatives’ development.
PENGARUH PEMANFAATAN KECERDASAN BUATAN (AI), SISTEM INFORMASI AKUNTANSI (SIA), DAN E-COMMERCE TERHADAP MINAT BERWIRAUSAHA PADA MAHASISWA AKUNTANSI PERGURUAN TINGGI NEGERI DI KABUPATEN SLEMAN Falisa, Dheka Putri
INDONESIAN JOURNAL OF ECONOMIC AND SOCIAL SCIENCE Vol. 3 No. 2 (2025): Indonesian Journal of Economics and Social Sciences (IJESS)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Achmad Yani Yogyakarta

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Abstract

This study aims to examine the influence of the utilization of Artificial Intelligence (AI), Accounting Information Systems (AIS), and E-Commerce on the entrepreneurial interest of accounting students at public universities in Sleman Regency. The background of this research is driven by the high unemployment rate among university graduates and the low level of entrepreneurial interest among students. Data were collected through the distribution of questionnaires to accounting students at four public universities in the Sleman area, with a total of 324 respondents. The collected data were analyzed using multiple linear regression with the assistance of SPSS software. The results of the study indicate that the utilization of AI, Accounting Information System, and E-Commerce has a positive and significant effect on entrepreneurial interest, both partially and simultaneously. These findings suggest that the use of digital technology can encourage students to develop their entrepreneurial potential. Keywords: Artificial Intelligence, Accounting Information Systems, E-Commerce, Entrepreneurial Interest, Students
Pengaruh Laporan Keberlanjutan dan Kebijakan Dividen Terhadap Nilai Perusahaan Dengan Leverage sebagai Variabel Moderasi Pangesti, Putri
INDONESIAN JOURNAL OF ECONOMIC AND SOCIAL SCIENCE Vol. 3 No. 2 (2025): Indonesian Journal of Economics and Social Sciences (IJESS)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Achmad Yani Yogyakarta

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Abstract

This study aims to analyze the effect of sustainability reports and dividend policy on firm value with leverage as a moderating variable in textile companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The research employs a quantitative approach using secondary data derived from annual reports, sustainability reports, and dividend policy information of the companies. Data were analyzed using panel data regression with the Random Effect Model and Moderated Regression Analysis (MRA). The results indicate that sustainability reporting has a positive and significant effect on firm value, whereas dividend policy shows a positive but not significant effect. Leverage does not significantly moderate the relationship between sustainability reporting or dividend policy and firm value. The Adjusted R² value of 0.359751 suggests that approximately 36% of the variation in firm value is explained by the independent variables, with the remaining 64% influenced by other factors. The findings highlight that firms consistently implementing sustainability reporting tend to achieve higher firm value due to enhanced social and environmental responsibility. In contrast, dividend policy does not significantly impact firm value, as investors appear to prioritize sustainability and long-term prospects over dividend payouts. Therefore, sustainability reporting plays a more dominant role than dividend policy in increasing firm value in the Indonesian textile sector. Keywords: Sustainability Report, Dividend Policy, Leverage, Firm Value

Page 5 of 5 | Total Record : 44

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