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International Journal of Economics, Commerce, and Management
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30479746     EISSN : 30479754     DOI : 10.62951
Core Subject : Science, Social,
Decision Sciences, Operations Research & Management Social Sciences
Topics in this journal relate to any aspect of management, but are not limited to the following topics: Human Resource Management, Financial Management, Marketing Management, Public Sector Management, Operational Management, Supply Chain Management, Corporate Governance, Business Ethics, Management Accounting and Capital Markets and Investment
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 199 Documents
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The Impact of Market Attractiveness and Resource Uniqueness in Influence Marketing Performance Through Market Strategy Anang Martoyo; Sucherly Sucherly; Undang Juju
International Journal of Economics, Commerce, and Management Vol. 2 No. 2 (2025): April : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i2.458

Abstract

Micro businesses make a big contribution to national development, especially in opening up job opportunities so that they can support government programs in reducing unemployment and poverty, but in the last five years the level of marketing performance has fluctuated and tends to slow down. The research aims to examine the ability of micro business actors to implement market strategies to improve marketing performance and business scale.The research used an explanatory survey method with an analysis unit for micro business actors in the DKI Jakarta area with a sample size of 400 respondents. Research data sources include primary and secondary data sources with data collection through observation, literature study, interviews and cross-sectional questionnaires. The analysis technique uses SEM analysis with the LISREL 8.8 programThe results of the research show that market attractiveness and resource uniqueness simultaneously have a significant effect on market strategy with a total influence of 92%, partial market attractiveness has a significant effect on market strategy of 38.6%, while resource uniqueness partially has a significant effect on market strategy by 50.3%. Changes in technology and human resources make a dominant contribution in influencing the effectiveness of implementing market strategies. Market strategy has a significant influence on marketing performance with a total influence of 94%. Positioning provides the most dominant contribution in influencing marketing performance.Recommendations for micro business actors in formulating market strategies to consider aspects of technological change and human resource competence to achieve more optimal marketing performance improvements.
Analysis of financial statements at PT. Akasha Wira International Tbk. 2019-2023 period using the index number method Agustina R.T Sitompul; Debora Anjey Situmorang; Ibbie Falia; Dwi Saraswati
International Journal of Economics, Commerce, and Management Vol. 2 No. 2 (2025): April : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i2.465

Abstract

The Analysis of the Financial Report of PT Akasha Wira International Tbk. Aims to Determine The Company's Financial Performance by Compared The Figures in Its Financial Report. Want to see Whether the Company is getting better or noT over time. To do this analysis. Using The Index Number Method. This Method Compares Financial Figures in a particular year with the Previous Year. The Results Show That The Financial Performance of PT Akasha Wira Is Quite Fluctuating. Specifically, the cOompany's Profit Experienced The Largest Increase in 2018, which was IDR 417,281,000 OR 25.89% indicating a significant increase in income. Liabilities and Equity Experienced The Largest Increase in 2023 of IDR 2,262,899 OR 36.00%, Indicating An Increase InThe Company's Total Assets. This Could Indicate A Business Expansion OR Investment Made. Over a 5-year period, The Company Has Shown Sustainable Growth and Effective Utilization of Equity Resources.
The Effect of Tax Planning, Tunneling Incentives, and Foreign Ownership on Transfer Pricing : (Empirical Study on Manufacturing Companies for the Period 2019 – 2023) Farras Alif Zakaria; Mega Metalia
International Journal of Economics, Commerce, and Management Vol. 2 No. 2 (2025): April : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i2.466

Abstract

This study aims to examine the effect of tax planning, tunneling incentives, and foreign ownership on transfer pricing practices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. Using a quantitative approach and panel data regression method, this study analyzes secondary data from the company's annual financial statements. The results of the study indicate that tax planning has a significant positive effect on the company's decision to carry out transfer pricing. Meanwhile, tunneling incentives and foreign ownership are proven to negatively affect transfer pricing, although with variations in influence that are not too large compared to other variables. This study provides an important contribution in understanding the factors that influence transfer pricing policies, which can be a reference for policy makers, company managers, and researchers in better tax management.
Evaluating the Effectiveness of the Impact of Interest Rate Changes on Foreign Direct Investment on the Iraqi Economy for the Period (2004-2023) Faten Saeed Hameed
International Journal of Economics, Commerce, and Management Vol. 2 No. 2 (2025): April : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i2.467

Abstract

The interest rate in the Iraqi economy represents an active and important element in the management of monetary policy in the Iraqi economy, as it is used by the monetary authority represented by the Central Bank of Iraq to influence the money supply, as well as the impact of this also by allocating the available resources for savings among foreign investments to achieve the central goal of the monetary authority of achieving stability in prices such as the interest rate and various prices and values of investments together and thus achieve balance at the economic and financial levels. This research analyzes the relationship between interest rate changes (IRC) and foreign direct investment (FDI) in the Iraqi economy during the period from (2004-2023). Multiple analytical tools were used, including descriptive statistics, correlation analysis, time series analysis, and prediction models using ARIMA and Prophet. The results showed an association between the two variables under consideration, with the ability of the ARIMA and Prophet models to provide accurate forecasts of future FDI trends. A quantitative methodology that includes descriptive statistics, correlation analysis, time series models, and forecasting tools has been adopted to clarify the relationship between the two variables and draw conclusions that support economic decision-making.
The role of adopting Islamic accounting standards AAOIFI in eradicating accounting illiteracy and promoting Islamic investments - an exploratory study of a sample of Islamic economic units Ilham Wathiq
International Journal of Economics, Commerce, and Management Vol. 2 No. 2 (2025): April : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i2.477

Abstract

The objective in this study involves demonstrating the importance in the role of Islamic economic units in eradicating accounting illiteracy, because the adoption of specific basics can enhance transparency and contribute to improving the level of financial reporting, which enhances confidence between investors and customers and thus facilitates decision-making and enables shareholders through informed decisions based on accurate financial information provided by those units, which achieves sustainable economic development and enhances the ability of those units to adapt to economic and social variables as The adoption of these units of Islamic accounting standards based on the principles of Islamic Sharia will help enable individuals working in these units and stakeholders to understand the principles of Islamic accounting and associated standards and then direct them towards correct investment decisions, this research used the deductive approach in the theoretical side and the inductive approach in the practical side by preparing a survey list for a sample of workers in Islamic economic units as well as investors and stakeholders, as the sample included 70 forms that were analyzed statistically. Using the SPSS program, it was concluded that there is a role for the adoption of Islamic economic units of AAOIFI  standards in the eradication of accounting illiteracy and its reflection on investment decisions, and the research recommends the need to pay attention to important methods and procedures in promoting accounting literacy in Islamic economic units through the organization of workshops and training courses for employees.Establishing educational curricula commensurate with their needs, cooperating with educational institutions, and preparing partnerships with universities and institutes to provide specialized educational programs to support this field, as accounting literacy in Islamic economic units needs integrated efforts based on activating Islamic accounting standards, which contributes to achieving sustainable development and enhancing economic performance.
Talent Management and Its Impact on The Organization's Leadership Performance: An Analytical Study of The Opinions of a Sample of Employees at the University of Baghdad Kareem Jaber Dhahi
International Journal of Economics, Commerce, and Management Vol. 2 No. 2 (2025): April : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i2.478

Abstract

This study aimed at the effectiveness of talent management in entrepreneurial performance at the University of Baghdad, where the study was conducted on the creativity of leaders in a number of colleges of the University of Baghdad in various (deans, heads of departments and assistant deans) where the questionnaire was used as a main tool in collecting successful data about the art of study, where ((204 questionnaires were distributed and (4 questionnaires were not returned, and (7) questionnaires were not valid for analysis, so the total number of cosmetic questionnaires for analysis is ((193 and the analysis and testing of hypotheses were conducted using the program (SPSSV.20), (PLS SMART), but the beginning that begins with the message was the descriptive analytical composition, and a group of colleges were selected at the University of Baghdad represented by linking (College of Law, College of Administration and Economics, College of Education Ibn Rushd, College of Engineering, College of Medicine, College of Arts, College of Sciences, College of Sciences Agricultural Specialties, College of Dentistry, College of Education and Nursing Sciences, College of Fine Arts, College of Education for Girls, College of Languages, College of Political Science, College of Medicine Al-Kindi, College of Medicine Al-Kindi, College of Media, College of Science for Girls).
Strategies Ways Of the Office Of the Accountant General Of the Federation's Perspective On the Methods Of Forensic Accounting, Fraud Detection, and Control in Federal Capital Territory Nigeria. Sulaiman, T.H; Ajiteru, S.A.R; Abalaka, J.N
International Journal of Economics, Commerce, and Management Vol. 2 No. 2 (2025): April : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i2.583

Abstract

This research empirically investigates the important distinction between fraud identification and forensic accounting in the Nigerian public sector. The study utilized a research survey design with a sample size of 100 respondents, including accountants and auditors from four ministries selected from the Federal Capital Territory (FCT) of Abuja, Nigeria. The primary statistical method employed to test the hypotheses was Analysis of Variance (ANOVA). The research found that forensic accounting is an effective tool in detecting fraud within the Nigerian public sector. It was also revealed that there is a strong correlation between forensic accounting and litigation support services, which play a crucial role in Nigerian courts in handling fraud cases. Additionally, the study highlights the role of forensic accounting in preventing fraudulent activities by enhancing transparency and accountability. Based on the findings, the study recommends that the public sector adopts a robust and transparent accounting system that ensures effectiveness in fraud detection and prevention. Furthermore, there is a need for continuous improvement in the internal control systems within government agencies to detect and prevent fraudulent behavior proactively. The research also stresses the importance of public sector officials embracing core values such as integrity, objectivity, fairness, and accountability in their operations. Finally, it is crucial for forensic accountants to receive specialized training in forensic accounting techniques and procedures to better detect and resolve fraud cases in the public sector. These actions will contribute to reducing fraud levels and improving the overall governance of Nigeria’s public sector.
Talent Management and Public Sector Performance From the Perspective Of Federal Capital Territory (FCT) Abuja: An Evaluation Of The Ministry Of Education's Personnel Recruitment and Retention Strategies in Nigeria. Ajiteru, S.A.R; Sulaiman, T.H; Abalaka, J.N
International Journal of Economics, Commerce, and Management Vol. 2 No. 2 (2025): April : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i2.586

Abstract

The purpose of the Federal Capital Territory (FCT) of Abuja is to implement government directives in order to achieve national development goals. To accomplish this, recruitment and retention strategies in the civil service (CS) play a crucial role in providing the human resources needed. This study empirically investigates the recruitment and retention strategies applied in the FCT. The study utilized a survey method by distributing questionnaires to civil servants and conducting structured interviews to collect the necessary data to achieve the research objectives. To analyze the collected data, the study used the chi-square analytical technique. The findings reveal that the recruitment strategy in the CS is based on a combination of political and merit-based factors. Regarding employee retention, the study found that the CS has implemented relatively effective incentives to retain its workforce. However, while these incentives are sufficient for short-term retention, they are inadequate to retain skilled employees compared to the incentives offered by private companies. The recommendations from this study suggest that, in order to maintain a skilled workforce and enhance performance, the CS must implement more competitive incentives that are comparable to those offered by the private sector in order to attract and retain the best talent in the long run.
The Effect of Discipline, Commitment, and Organizational Climate on Employee Performance at the Tanjung Wangi Class III Harbor Authority and Port Authority Office Widodo Widodo; Suwignyo Widagdo; Dedy Wijaya Kusuma
International Journal of Economics, Commerce, and Management Vol. 2 No. 2 (2025): April : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i2.608

Abstract

Government institutions play a crucial role in providing public services, implementing state policies, and managing public administration. Human resource management in institutions aims to enhance employee productivity to support the achievement of organizational goals. This study aims to analyze the influence of discipline, commitment, and organizational climate on employee performance at the Kesyahbandaran and Port Authority Office Class III Tanjung Wangi. The research employs a quantitative approach with a causal study design. Data were collected from 90 respondents using a sampling technique and analyzed using multiple regression analysis. The results indicate that work discipline has a significant partial effect on employee performance, where higher discipline enhances productivity. Commitment has a significant partial effect, showing that employees with high loyalty and moral responsibility tend to perform optimally. A positive organizational climate significantly increases employee performance by creating a conducive work atmosphere. Simultaneously, discipline, commitment, and organizational climate significantly influence employee performance, suggesting that these three variables complement each other in enhancing work efficiency and effectiveness. The findings are expected to serve as a reference for government institutions in formulating policies and strategies to improve employee performance through discipline management, commitment reinforcement, and the establishment of a positive organizational climate.
The Effect of Transformational Leadership Style and Compensation Through Organizational Citizenship Behavior (OCB) on Employee Performance BPJS Employment Banyuwangi Branch Citra Ayu Pratiwi; Hary Sulaksono; Tamriatin Hidayah
International Journal of Economics, Commerce, and Management Vol. 2 No. 2 (2025): April : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i2.611

Abstract

This study aims to examine and analyze the influence of transformational leadership style and compensation on employee performance through organizational citizenship behavior (OCB) at the BPJS Ketenagakerjaan Banyuwangi Branch Office. The research employs a quantitative approach using questionnaires for data collection and is tested using the Structural Equation Modeling (SEM) method with the WarpPLS 7.0 application. The results of the study indicate that: 1. Transformational leadership style has a positive effect on OCB at BPJS Ketenagakerjaan KC Banyuwangi. 2. Compensation has a positive effect on OCB. 3. Transformational leadership style has a positive effect on employee performance. 4. Compensation has a positive effect on employee performance. 5. OCB has a positive effect on employee performance. 6. OCB mediates the influence of transformational leadership style on employee performance. 7. OCB mediates the influence of compensation on employee performance. These findings provide guidance for organizations in managing leadership, compensation, and work culture to improve employee performance. From an academic perspective, this study enriches theories on leadership, compensation, OCB, and employee performance by providing empirical evidence that OCB plays a mediating role in these relationships.

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