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IJEIRC
Published by Antis Publisher
ISSN : -     EISSN : 30321301     DOI : https://doi.org/10.61796/ijeirc.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
International Journal of Economic Integration and Regional Competitiveness - researches the broad scope of competitiveness policies and practices across destinations and all regions of the world. With emphasis on mechanisms of economic integration, financial development, creation of prosperity and long-term sustainable development, IJEIRC aspires to represent both theoretical and applied frameworks of research, at both macro and micro levels. The journal stems from the work conducted by scholars and researchers while accepting the best practices emerging from the Microeconomics of Regional Competitiveness framework.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 70 Documents
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LITERATURE STUDY: MENTAL ACCOUNTING, TRANSPARENCY AND ACCOUNTABILITY IN SDGS 16 Syahputri , Puja Paradila; Fadillah , Rian; Suherman , Acep
International Journal of Economic Integration and Regional Competitiveness Vol. 1 No. 8 (2024): International Journal of Economic Integration and Regional Competitiveness
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v1i8.181

Abstract

The purpose of this study is to determine the role of mental accounting, transparency and accountability to SDGs 16 in various aspects and economic sectors. This study uses a literature study method. The results of this study show that mental accounting, transparency, and accountability play an important role in investment decision-making, interim optimization and life cycle of consumer behavior, financial reporting, taxpayer compliance, shareholder decisions, budget performance, management of village fund allocation and public trust in increasing public trust. Although there are some differences in the results of the study related to the influence of mental accounting and transparency on investment decisions and shareholder decisions, mental accounting, transparency and accountability consistently show a positive influence on the quality of investment decision-making, financial reporting, taxpayer compliance, budget performance, village fund allocation management and public trust in increasing public trust. This shows the importance of applying the principles of mental accounting, transparency, and accountability in various contexts to achieve sustainable development goals, especially in achieving SDGs 16. By implementing various strategies, such as education, regulation, increased access to financial information and technology support, the government plays an important role in promoting healthy mental accounting, accountability, and transparency in various aspects of people's lives. In increasing the application of mental accounting positively, every individual must animate all aspects in budget orientation, self-control, value for money benefit orientation. By understanding how mental accounting works and implementing the right strategies, governments, companies and society can make more rational financial decisions, looking at the long-term benefits.
THE EFFECT OF TAX PLANNING, INTELLECTUAL CAPITAL, AND ACCOUNTING CONSERVATIONS ON EARNINGS MANAGEMENT (STUDY OF CONSUMER GOODS SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE 2019- 2022) Setiawan , Wahyu; Maharani , Rieska; Sari, Tyasha Ayu Melynda
International Journal of Economic Integration and Regional Competitiveness Vol. 1 No. 8 (2024): International Journal of Economic Integration and Regional Competitiveness
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v1i8.182

Abstract

This study aims to determine the effect of tax planning, intellectual capital, and accounting conservatism on earnings management of consumer goods sector companies listed on the Indonesia Stock Exchange in 2019-2022. The research method uses multiple linear regression analysis with a quantitative approach. This study used a sample of 104 data with sampling using the purposive sampling technique. The measuring instrument used is Statistical Package for the Social Sciences (SPSS) version 25. The results showed that simultaneously tax planning, intellectual capital, and accounting conservatism had no effect on earnings management with a significance value of 0.460. The partial test results show that tax planning has a significant positive effect on earnings management with a significance value of 0.028 based on agency theory, where companies try to pay the minimum possible tax to the government so as not to reduce the profit earned in the current year. Intellectual capital has no effect on earnings management with a significance value of 0.730. This is because in the Value Added Intellectual Coefficient (VAIC), employee expenses are not counted as costs. Accounting conservatism has no effect on earnings management with a significance value of 0.704; this is due to the implementation of the International Financial Reporting Standards (IFRS) guidelines in Indonesia. The coefficient of determination shows a value of 0.024, indicating that the variables included in the model are able to influence earnings management by 2.4%.
THE POSITION OF ENVIRONMENTAL ACCOUNTING IN IMPROVING THE SUSTAINABILITY CAPACITY OF COMPANIES IN INDONESIA Septiawansyah , Muhamad Rizki Putrangga; Putri , Trinanda Julia; Sopian , Yuda Mochamad
International Journal of Economic Integration and Regional Competitiveness Vol. 1 No. 8 (2024): International Journal of Economic Integration and Regional Competitiveness
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v1i8.183

Abstract

This paper aims to examine the role of environmental accounting in enhancing the sustainability capacity of companies in Indonesia. Using a literature review methodology, this study analyzes secondary data from previous studies conducted between 2016 and 2024. Environmental accounting, which includes the identification, measurement, evaluation and disclosure of costs associated with a company's environmental operations, is increasingly recognized as essential for regulatory compliance and operational efficiency. Findings show that companies adopting environmental accounting practices benefit from improved resource management, reduced costs through energy efficiency and waste management, and enhanced reputation among stakeholders. In addition, the integration of social and environmental responsibility into business strategies is aligned with sustainable development goals, thus ensuring the long-term viability of companies. This study underscores the importance of transparent environmental reporting and strategic decision-making facilitated by accurate environmental information. This paper highlights the importance of transparent environmental reporting and strategic decision-making facilitated by accurate environmental information. A comprehensive review of the existing literature highlights the important function of environmental accounting in promoting sustainable economic growth and maintaining ecological balance within the corporate sector in Indonesia.
INFLUENCE OF EARNING PER SHARE (EPS), PRICE TO BOOK VALUE (PBV) AND NET PROFIT MARGIN (NPM). ON THE PRICES OF MINING SECTOR SHARES LISTED ON THE IDX 2020 -2023 Roykhani , Mohammad Adam; Syaiful, Syaiful
International Journal of Economic Integration and Regional Competitiveness Vol. 1 No. 8 (2024): International Journal of Economic Integration and Regional Competitiveness
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v1i8.184

Abstract

This research discusses the role of the mining sector in driving Indonesia's economic growth. The mining sector makes a major contribution to exports and government income. Investment in the mining sector is an alternative choice for people to manage and plan their finances. Share prices in the capital market are very important because they reflect the issuer's achievements. This research uses financial ratios such as Net Profit Margin (NPM), Earning per Share (EPS), and Price to Book Value (PBV) as dependent variables, and share price as an independent variable. The aim of this research is to understand how Earning Per Share (EPS), Net Profit Margin (NPM), and Price Book Value (PBV) influence share prices in mining companies listed on the IDX from 2020 to 2023. The results of this research are expected to contribute to theory and practice in developing effective financial strategies to increase fair prices shares in mining companies in Indonesia.
COMPREHENSIVE EVALUATION OF THE EFFECT OF COMPENSATION, WORK ENVIRONMENT CONDITIONS, AND WORKLOAD ON EMPLOYEE JOB SATISFACTION LEVEL: CASE STUDY AT MC'DONALDS SIDOARJO Sari, Intan Nurvita; Firdaus, Vera
International Journal of Economic Integration and Regional Competitiveness Vol. 1 No. 8 (2024): International Journal of Economic Integration and Regional Competitiveness
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v1i8.191

Abstract

General Background: Employee job satisfaction is a critical factor that impacts organizational performance and productivity. In fast-food industries like McDonald's, job satisfaction is influenced by multiple factors, including compensation, work environment, and workload. Specific Background: McDonald's Sidoarjo employees have exhibited varying levels of job satisfaction, making it important to assess how these factors contribute to their satisfaction. Knowledge Gap: Previous research has not fully explored the interaction between compensation, work environment, and workload on job satisfaction within fast-food chains in developing countries. Aims: This study aims to analyze the effects of compensation, work environment, and workload on employee job satisfaction at McDonald's Sidoarjo. Results: The findings reveal that compensation has a significant negative effect on job satisfaction, while both the work environment and workload exhibit significant positive effects. High compensation does not necessarily lead to higher job satisfaction, suggesting that other factors, such as work environment and workload, play a more prominent role. Novelty: This study highlights the unique negative relationship between compensation and job satisfaction in this context, contrary to common assumptions. Implications: The results suggest that improving the work environment and managing workload effectively are more important for enhancing employee satisfaction than focusing on compensation alone. Organizations should prioritize fostering healthy workplace conditions and balanced
NASOPHARYNGEAL MICROBIOTA IN CHILDREN WITH CHRONIC ADENOIDITIS Ikramova, F S; Jaxonov, O.O
International Journal of Economic Integration and Regional Competitiveness Vol. 1 No. 8 (2024): International Journal of Economic Integration and Regional Competitiveness
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v1i8.196

Abstract

Background: Adenoiditis is a common condition in children that can lead to significant respiratory complications and may affect overall health and quality of life. Specific Background: This study was conducted at the LOR-Department and polyclinic of the Bukhara Regional Children's Multidisciplinary Medical Center, along with the "BUKHARA LOR MED CENTRE," focusing on the bacteriological profiles of pediatric patients diagnosed with adenoiditis. Knowledge Gap: Despite the prevalence of adenoiditis, there is limited understanding of the microbial agents involved, particularly in the pediatric population, which hinders effective treatment strategies. Aims: The objective of this study was to perform a bacteriological examination of children aged 3 to 18 diagnosed with adenoiditis to identify common pathogens and their distribution by gender. Results: A total of 154 children were examined, of whom 67.5% were boys and 32.5% were girls. The bacteriological analysis revealed a diverse range of microbial agents, providing insights into the predominant pathogens associated with adenoiditis in this demographic. Novelty: This research contributes to the limited existing literature by detailing the microbial landscape of adenoiditis in a significant pediatric cohort, specifically in the Bukhara region. Implications: The findings underscore the importance of targeted bacteriological assessments in the management of adenoiditis, which may inform more effective therapeutic approaches and improve clinical outcomes for affected children. Further studies are warranted to explore the clinical significance of the identified pathogens and their potential impact on treatment protocols.
PHRASES IN THE DEVELOPMENT OF TOURISM AND TOURIST CULTURE Aziza, Saitkhanova; o’g’li, Jumaboyev Asadbek Axmed
International Journal of Economic Integration and Regional Competitiveness Vol. 1 No. 8 (2024): International Journal of Economic Integration and Regional Competitiveness
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v1i8.198

Abstract

This article provides a concise exploration of cultural tourism in Uzbekistan, examining its historical roots and contemporary significance. Through evidence-based insights and recommendations, it offers a roadmap for policymakers and stakeholders to foster sustainable growth while preserving Uzbekistan's cultural heritage. It serves as a valuable resource for understanding and advancing cultural tourism initiatives in the region.
WAYS TO INCREASE LOCAL BUDGET REVENUES Khudoykulov , Khurshid
International Journal of Economic Integration and Regional Competitiveness Vol. 1 No. 8 (2024): International Journal of Economic Integration and Regional Competitiveness
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v1i8.199

Abstract

This article outlines theoretical and scientific views on increasing the efficiency of local budget revenues. Also, based on data from recent years, local budget revenues were analyzed by region. In particular, a study was conducted to analyze tax revenues of the local budget. In particular, scientifically and practically substantiated proposals and recommendations have been developed to improve the efficiency of local budget revenues
RESEARCH TRENDS IN INTELLECTUAL CAPITAL AND UNIVERSITY PERFORMANCE A BIBLIOMETRIC ANALYSIS USING SCOPUS DATABASE Suciati , Cicik; Hermawan, Sigit
International Journal of Economic Integration and Regional Competitiveness Vol. 1 No. 8 (2024): International Journal of Economic Integration and Regional Competitiveness
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v1i8.200

Abstract

General Background: Intellectual capital plays a pivotal role in enhancing the performance and competitiveness of universities, influencing their reputation and success. Specific Background: While much research has been conducted on intellectual capital, its relationship with university performance remains a topic of ongoing inquiry, requiring comprehensive bibliometric analysis to identify trends and knowledge gaps. Knowledge Gap: Previous studies have often focused narrowly on intellectual capital without a holistic consideration of university performance metrics, leaving room for further exploration. Aims: This study aims to evaluate the relationship between intellectual capital and university performance by analyzing publications indexed in Scopus from 2014 to 2023, using bibliometric analysis to uncover trends, authorship patterns, country contributions, and keyword usage. Results: The analysis of 211 publications revealed that Italy and Indonesia are the leading countries in this field, with "Secundo-Giustina" being the most prolific author and "Dumay J." receiving the most citations. "Journal of Intellectual Capital" is the most frequent source of publication, and the most cited institution is Universita degli Studi di Salerno. The most prevalent keywords are "intellectual capital," "human capital," and "higher education." Novelty: This study is one of the few to provide a comprehensive bibliometric analysis of intellectual capital in relation to university performance, offering a detailed overview of existing research trends and contributions. Implications: The findings suggest the need for future research to broaden the scope beyond intellectual capital, incorporating more comprehensive university performance indicators. This study offers valuable insights for scholars and policymakers to better understand the role of intellectual capital in higher education and to identify emerging research opportunities
THE ROLE OF SUSTAINABLE FINANCE IN PROMOTING ECONOMIC AND SOCIAL DEVELOPMENT ON ISLAMIC BANKS Alsari, Hussein Ali Saad
International Journal of Economic Integration and Regional Competitiveness Vol. 1 No. 9 (2024): International Journal of Economic Integration and Regional Competitiveness
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v1i9.209

Abstract

Islamic financial organizations, which work in agreement with Sharia law, assimilate financial innovation with social accountability in instruction to challenge global issues relating to sustainability and inclusivity. This academic article explores the means in which Islamic banks ease economic and social progression done performs of sustainable finance. Finished a proportional analysis of the financial crops providing by Islamic banks and their conservative complements, the study clarifies the important role played by Islamic financial institutions in development long-term economic growth, justifying differences, and indorsing social wellbeing. Also, the study inspects the distinctive physiognomies of Islamic banking, counting the exclusion of interest and the ordering of moral investment, and evaluates their possible to challenge expansion trials within the MENA region. The study achieves with references aimed at supplementing the bulk of Islamic banks to further donate to economic and social expansion, in al Islamic financial determined with global sustainability objectives.

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