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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 Importance of Business Ethics to Enhance Corporate Social Responsibility Abdul Wahid Mahsuni
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.v2i2.493

Abstract

In an increasingly complex era of globalization, companies are expected not only to be profit-oriented, but also to pay attention to their social responsibility. This study aims to analyze the effect of business ethics on the effectiveness of Corporate Social Responsibility (CSR) programs in companies listed on the Indonesia Stock Exchange (IDX). The method used is quantitative analysis with a Structural Equation Modeling (SEM) approach using data from questionnaires distributed to 100-150 companies during the 2019-2023 period. The results of the analysis show that there is a significant relationship between business ethics and CSR performance, where companies that apply ethical principles tend to have more effective CSR programs. The implications of this study emphasize the importance of integrating ethics in business strategy to enhance corporate reputation and meet stakeholder expectations. This study also provides recommendations for companies and policy makers to formulate policies that support ethics-based CSR practices.
Analysis Of Monetary Policy on Financial System Stability in Indonesia, Thailand, Malaysia, Brunei Darussalam and Singapore Bardansyah Bardansyah; Bakhtiar Efendi; Wahyu Indah Sari
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.v2i2.494

Abstract

This study aims to analyze the variable contribution of the interaction of monetary policy variables (COURSE, GDP, INFLATION, CONSUMPTION and INTEREST). This study uses secondary data or time series from the first quarter of 2014 to the first quarter of 2024. The data analysis model in this study is the Structural Vector Autoregression (SVAR) model and sharpened with Impulse Response Function (IRF) and Forecast Error Variance Decomposition (FEVD) analysis. The results of the SVAR analysis show that the past variable (t-1) contributes to the current variable both to itself and other variables and from the estimation results it turns out that there is a reciprocal relationship between variables where all variables, namely monetary policy variables (GDP, INFLATION, CURRENCY, CONSUMPTION and INTEREST) contribute to each other.
The Influence of Incentives, Motivation, Work Environment and Leadership Style on Tapper Performance Kalikempit Plantation PT. Perkebunan Nusantara Santika Permana; Suwignyo Widagdo; Yuniorita Indah Handayani
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.v2i2.515

Abstract

The performance of an organization or company is influenced greatly and even depends on the quality and competitive ability of its human resources. Various factors can affect employee performance including incentives, motivation, work environment, and leadership style in the company. The purpose of this study was to test and analyze the effect of incentives, motivation, work environment, leadership style on the performance of tappers of Kalikempit Kebun PTPN I Regional 5. This research uses a quantitative approach with explanatory research type. The population in this study was 103 tappers of Kebun Kalikempit PT Perkebunan Nusantara I Regional 5. The sampling method uses saturated samples, where all employees totaling 103 tappers were sampled in this study. The data in this study were obtained using a questionnaire. Data analysis techniques use multiple linear regression analysis with SPSS 25. The results showed that: 1). Partially incentives have a significant influence on the performance of tappers, 2). Partially motivation has a significant influence on the performance of tappers, 3). Partially, the work environment has a significant influence on the performance of tappers, 4). Partially leadership style has a significant influence on the performance of tappers and 5) simultaneously incentive variables, motivation, work environment, and leadership style have a significant influence on the performance of tappers Kalikempit PTPN I Regional 5.
Analysis of the Influence of Leadership Style, Intellectual Intelligence, and Organizational Culture of UPZ Baznas Sub-district on the Success of the BAZNAS Program in Banyuwangi Regency Z Arif Armawan; Yuniorita Indah Handayani; 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.v2i2.534

Abstract

The objectives of this study formulated in the formulation of the problem are as follows: (1) To analyze the influence of leadership style partially on the performance of administrators and fulltimers of UPZ Baznas sub-districts in Banyuwangi Regency; To analyze the influence of intellectual intelligence partially on the performance of administrators and fulltimers of UPZ Baznas sub-districts in Banyuwangi Regency; (3) To analyze the influence of organizational culture partially on the performance of administrators and fulltimers of UPZ Baznas sub-districts in Banyuwangi Regency; (4) To analyze the influence of leadership style, intellectual intelligence and organizational culture simultaneously on the performance of administrators and fulltimers of UPZ Baznas sub-districts in Banyuwangi Regency. This study uses the method used is to use a quantitative approach with a questionnaire data collection technique distributed to respondents. The data analysis technique uses multiple linear regression analysis techniques assisted by the SPSS program. The results of the study obtained include: (1) leadership style partially has a significant effect on the performance of administrators and fulltimers of UPZ Baznas sub-districts in Banyuwangi Regency; (2) intellectual intelligence partially has a significant effect on the performance of managers and full-timers of UPZ Baznas sub-districts in Banyuwangi Regency; (3) organizational culture partially has a significant effect on the performance of managers and full-timers of UPZ Baznas sub-districts in Banyuwangi Regency; (4) leadership style, intellectual intelligence and organizational culture have an effect on the performance of managers and full-timers of UPZ Baznas sub-districts in Banyuwangi Regency. A good leadership style, having high intellectual intelligence and a comfortable organizational culture can also improve performance.
Analysis of Influence Employee Competenceand Job Satisfaction on Employee Performance with Employee Engagement as a Mediating Variable at PT. Perkebunan Nusantara XII Surabaya Reggy Irawan Setiyobudi; Hary Sulaksono; Muhammad Firdaus
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.v2i2.535

Abstract

This study aims to analyze the effect of employee competence and job satisfaction on employee performance, with employee engagement as a mediating variable at PT Perkebunan Nusantara XII Surabaya. Employee competence and job satisfaction are crucial factors in improving employee performance, while employee engagement plays a role in strengthening this relationship. This research adopts a quantitative approach using secondary data from employee competency measurement reports for the 2020-2022 period. The analysis method employed is Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) approach. The findings indicate that employee competence and job satisfaction have a positive and significant impact on employee performance. Furthermore, employee engagement has been proven to play a significant mediating role in the relationship between employee competence and employee performance, as well as between job satisfaction and employee performance. In other words, employees with high competence and job satisfaction tend to be more engaged in their work, ultimately enhancing their performance. These findings have practical implications for companies to improve employee competence and job satisfaction through training, fair incentive distribution, and creating a work environment that fosters employee engagement. This study also contributes to the development of human resource management theory, particularly regarding employee engagement as a mediating factor in enhancing employee performance.
The Influence of Leadership Style, Discipline and Work Environment on Performance with Work Motivation as a Mediator for MtsN 3 Banyuwangi Teachers and Education Staff Aneka Sulastri; Yuniorita Indah Handayani; 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.v2i2.536

Abstract

The performance of educators and education personnel is a key factor in determining student success and the reputation of educational institutions. This study aims to analyze the influence of leadership style, work discipline, and work environment on work motivation and performance among educators and education personnel at MTsN 3 Banyuwangi. Additionally, it examines the role of work motivation as a mediating variable in the relationship between leadership style, work discipline, and work environment with performance. This study employs a quantitative approach, collecting data through questionnaires distributed to 87 respondents, consisting of educators and education personnel at MTsN 3 Banyuwangi. Data analysis is conducted using path analysis with the assistance of SmartPLS V3 software. The findings reveal that leadership style, work discipline, and work environment each have a direct impact on work motivation. Furthermore, these factors also directly influence performance. Work motivation itself significantly affects performance. However, the indirect influence of leadership style, work discipline, and work environment on performance through work motivation as a mediator is not significant. Thus, this study concludes that leadership style, work discipline, and work environment play a crucial role in directly enhancing the motivation and performance of educators and education personnel. Therefore, direct management of these factors should be a top priority in improving performance at MTsN 3 Banyuwangi.
Financial Performance Analysis on PT Perkebunan Nusantara I Regional 5 Surabaya Period 2019 - 2023 Eko Iswan Rusdianto; Muhammad Firdaus; Diana Dwi Astuti
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.v2i2.546

Abstract

This study aims to analyze the financial performance of PT Perkebunan Nusantara I Regional 5 Surabaya for the 2019-202 period. The method used in this research is quantitative descriptive method. To determine the financial performance of PT Perkebunan Nusantara I Regional 5 using financial ratio analysis techniques. The ratio analysis used in this study are liquidity ratios (current ratio, cash ratio and quick ratio), solvency ratios (DER ratio, DAR ratio and LTDtER ratio), activity ratios (total asset turnover, receivable period turnover and inventory turnover) and profitability ratios (GPM, NPM, ROE, ROI and ROA). Quantitative data in this study are in the form of financial statements of PT Perkebunan Nusantara I Regional 5 for the 2019-2023 period. Based on the liquidity ratio, PT Perkebunan Nusantara I Regional 5 in 2019-2023 experienced a significant increase from 2020-2023 and its liquidity was better in 2023. The financial performance of the solvency ratio of PT Perkebunan Nusantara I Regional 5 for the 2019-2023 period shows a healthy and stable condition. The financial performance of the activity ratio of PT Perkebunan Nusantara I Regional 5 for the 2019-2023 period shows efficiency in managing receivables and inventories, but the use and utilization of assets to generate income needs to be improved. The financial performance of the profitability ratio at PT Perkebunan Nusantara I Regional 5 is classified as unfavorable which can increase the Company's losses. In general, the Company's performance for the 2019-2023 period is less healthy.
The Auditor's Role in Enhancing Financial Report Quality: An Applied Study on Iraqi Banks Bushra Hamid Hassan AL-isami; Mondher Fakhfakh
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.v2i2.582

Abstract

Financial reports are vital for investment and financial decision-making, as they reflect a company's financial performance and provide key insights for investors and institutions. However, challenges such as accounting errors, financial manipulation, and non-compliance with accounting standards can impact the quality of financial reports (QFR). Auditors play a crucial role in ensuring QFR by examining and verifying financial statements, enhancing investor confidence, financial stability, and economic growth. This study examines the role of auditors in improving QFR in commercial banks listed on the Iraq Stock Exchange. Using a descriptive analytical approach, the research reviews prior studies and analyzes data from 15 commercial banks operating in the Iraq Stock Exchange from 2015 to 2021. Hypotheses were tested using Eviews-12 software. Findings indicate that auditors influence QFR through corporate governance, particularly via the board of directors, which plays a crucial role in ensuring sound auditing practices. Board independence and management ownership significantly reduce financial manipulation, aiding informed investment decisions. The study recommends increasing awareness of the auditor’s role, strengthening corporate governance mechanisms, and enhancing financial analysts' and auditors' effectiveness in reporting and forecasting. Training and development programs are also suggested to improve financial report quality in commercial banks.
The Effect of Discipline, Work Environment and OCB on Job Satisfaction of KUA Employees in Banyuwangi Regency M. Fauzan Anshori; Suwignyo Widagdo; Diana Dwi Astuti
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.v2i2.602

Abstract

Human Resource Management (HRM) is a strategic approach to managing the workforce within an organization, aiming to enhance both individual effectiveness and overall organizational performance. Job satisfaction plays a crucial role as a supplement for employees to maintain and carry out their jobs. When employees feel valued and heard, they tend to have higher intrinsic motivation, leading to improved performance. This research employs a quantitative approach with data collection techniques using questionnaires. The data analysis technique utilized is multiple regression analysis. The results of the study reveal that: Testing results indicate that discipline significantly affects the job satisfaction of employees at the Religious Affairs Office (KUA) in Banyuwangi Regency; Testing results indicate that the work environment significantly affects the job satisfaction of employees at the Religious Affairs Office (KUA) in Banyuwangi Regency; Testing results indicate that Organizational Citizenship Behavior (OCB) significantly affects the job satisfaction of employees at the Religious Affairs Office (KUA) in Banyuwangi Regency; Testing results indicate that discipline, work environment, and OCB collectively affect the job satisfaction of employees at the Religious Affairs Office (KUA) in Banyuwangi Regency. High discipline, supported by clear rules, can improve the job satisfaction of KUA employees in Banyuwangi Regency. Employees who feel comfortable in their workplace contribute to higher job satisfaction. Employees exhibiting strong OCB are more likely to experience greater job satisfaction. The synergy of high discipline, a conducive work environment, and strong OCB can significantly enhance the job satisfaction of KUA employees in Banyuwangi Regency.
The Role of Some Iraqi Accounting Rules in Enhancing the Reliability of Accounting Information and Improving Tax Transparency : (Applied Study in Iraqi General Tax Authority) Hayder Oudah Kadhim
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.v2i2.875

Abstract

This research aims to identify the extent to which economic units apply accounting rules as well as identify similarities or differences between what was applied by them and the requirements of the accounting base and indicate the impact of these differences on the financial statements and then on the financial ratios used in the analysis of these statements to help enhance well as help improve tax transparency. Research applied in Iraqi Tax Authority on 2021, 2022, and 2023, where the Authority's financial statements were analyzed to identify the basic points can be enhanced and tax transparency can be improved. The research reached several conclusions, the most important of which is that the most important of which is to follow the accounting rules for each item comprised in the financial declarations that help companies reduce the disparity that can exist in the treatment of a particular item of the financial statements, and thus increase the confidence of users of the lists with the information they contain and this was evident in the research sample when applying the accounting rules.

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