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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 Target Costing and TD-ABC on Cost Reduction and Corporate Competitiveness Imad Nayef Turki; Hamad Abd Mustafa; Waseem Saleh Khalaf
International Journal of Economics, Commerce, and Management Vol. 2 No. 4 (2025): October : 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.v2i4.999

Abstract

This research examines how cost characteristics influence the relationship between target costing and time-driven activity-based costing (TDABC) approaches and their subsequent impact on corporate competitiveness. Using a descriptive analytical approach, the researcher collected data through a structured questionnaire, which was then processed and analyzed using SPSS software. The study aimed to test the validity of the proposed hypothesis, which suggested that a standalone approach—either target costing or TDABC—fails to sufficiently enhance competitiveness. However, the integration of both approaches proved to be beneficial, allowing companies to improve their competitive positioning by reducing overall costs. The research concludes that combining target costing and TDABC can create synergies that better align with the goal of cost reduction. As a recommendation, companies are encouraged to integrate these cost management approaches to maximize their competitive advantage in the market and optimize cost efficiency.
The Effect of Digital Marketing, E-Commerce, and Entrepreneurship Education (As Moderating Variables) on the Interest in Entrepreneurship Among Students of State Vocational Schools in Malinau Regency Rahmad Hari Setiyono; Mahendra Adhi Nugroho
International Journal of Economics, Commerce, and Management Vol. 2 No. 4 (2025): October : 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.v2i4.1001

Abstract

This study analyzes the influence of Digital Marketing, E-Commerce, and Entrepreneurship Education on the entrepreneurial interest of vocational high school students in Malinau Regency and the moderating role of Entrepreneurship Education. The research method used a quantitative ex post facto approach with PLS-SEM analysis through SmartPLS 4.0 on 261 respondents in grade XII. The results show that Digital Marketing has a positive and significant effect on Entrepreneurial Interest, while E-Commerce has a positive but insignificant effect. Entrepreneurship Education has the strongest and most significant effect on Entrepreneurial Interest. Entrepreneurship Education negatively moderates the relationship of Digital Marketing, but positively and significantly strengthens the effect of E-Commerce on Entrepreneurial Interest. These findings emphasize the importance of practice-based entrepreneurship education and the integration of digital skills in enhancing students' entrepreneurial interest in the digital era.
How Financial Factors Shape the Capital Structure of Manufacturing Companies in the Basic Chemical Industry Santi Octaviani; Kodriyah Kodriyah; Nikke Yusnita Mahardini; Zalfa Kaila Widi Utami
International Journal of Economics, Commerce, and Management Vol. 2 No. 4 (2025): October : 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.v2i4.1002

Abstract

This study examines the influence of financial factors on the capital structure of basic chemical manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sample selection method used is purposive sampling, with specific criteria resulting in a sample of 51 companies and a total of 255 data points. After data processing, 80 outliers were identified, reducing the final sample to 175 company data points. This research adopts a quantitative approach, utilizing multiple linear regression analysis with SPSS version 25. The findings reveal that profitability, asset structure, company size, and business risk have a significant impact on capital structure. In contrast, sales growth and dividend policy do not show a significant contribution to capital structure. Based on these findings, it is recommended that companies in the basic chemical manufacturing sector focus on improving profitability, optimizing asset structure, and managing business risks effectively to strengthen their capital structure. Additionally, company size should be considered when making financing decisions. Since sales growth and dividend policy were not significant factors, firms might prioritize internal financial management and risk control over aggressive sales expansion or dividend adjustments when aiming to optimize their capital structure. Future research could explore other potential factors or use alternative methodologies to deepen understanding in this area.
The Effect of Transformational Leadership Style and Job Satisfaction on Work Engagement, Mediated by Perceived Organizational Support at PT. Viva Vegas Ventury Denpasar I Made Ari Anja Saputra; Made Ika Prastyadewi; I Nyoman Resa Adhika; I Putu Yoga Purnama Yasa; Ni Putu Intan Purnamasari; Ni Nyoman Cita Deviyani; Ni Kadek Heni Adnyani
International Journal of Economics, Commerce, and Management Vol. 1 No. 1 (2024): January : 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.v1i1.1023

Abstract

Employee work engagement is the extent to which employees are able and willing to commit to an organization, and the results of such commitment can be observed in their performance and tenure. This study aims to examine the effect of transformational leadership style and job satisfaction on work engagement through perceived organizational support at PT. Viva Vegas Ventury Denpasar. The study was conducted at PT. Viva Vegas Ventury Denpasar with a total sample of 45 employees. The sampling technique used was saturated sampling. Data were collected through observation, interviews, questionnaires, and documentation. The analytical method employed was a variance-based structural equation modeling, commonly known as Partial Least Squares (PLS). The results of the analysis show that transformational leadership style, job satisfaction, and perceived organizational support have a positive and significant effect on work engagement. Transformational leadership style and job satisfaction also have a positive and significant effect on perceived organizational support. Moreover, perceived organizational support mediates the influence of transformational leadership style and job satisfaction on work engagement.
The Effect of Job Placement, Human Capital, and Teamwork on Employee Performance at PT. Faithfull The Brand Kuta Ni Luh Made Indah Mas Dwi Lestari; Ni Nyoman Ari Novarini; Sapta Rini Widyawati
International Journal of Economics, Commerce, and Management Vol. 1 No. 1 (2024): January : 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.v1i1.1027

Abstract

Job placement is a brief and concise summary of the process of placing employees in positions that match their expertise, skills, and knowledge within an organization. Human capital refers to the knowledge, skills, competencies, and attributes of individuals that contribute to economic and social performance. Teamwork is one of the important factors in increasing effectiveness and productivity in an organizational environment. Employee performance is one of the main indicators in determining the success and competitiveness of an organization. This study aims to analyze the effect of job placement, human capital, and teamwork on employee performance at PT. Faithfull The Brand. This study was conducted at PT. Faithfull The Brand. The research population was employees of PT. Faithfull The Brand. The sample in this study was 87 respondents who were determined based on the Slovin formula. The data analysis technique used was multiple linear regression analysis using the SPSS program. The results of testing the hypothesis stated that job placement had a positive and significant effect on employee performance at PT. Faithfull The Brand, human capital had a positive and significant effect on employee performance at PT. Faithfull The Brand, and teamwork had a positive and significant effect on employee performance at PT. Faithfull The Brand.
Big Data Finance: A Bibliometric Exploration of Research Frontiers and Emerging Trends Cindy Aulia Rahmawati; Ervina Dwi Solafide; Estika Al Bayentika
International Journal of Economics, Commerce, and Management Vol. 1 No. 1 (2024): January : 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.v1i1.1029

Abstract

The integration of big data in the financial sector has increasingly attracted scholarly attention, particularly in areas such as risk management, fraud detection, algorithmic trading, and investment optimization. Given the rapid development of this field, it is essential to map research trends and identify emerging directions that shape the future of financial innovation. This study applies a bibliometric approach using 3,829 articles retrieved from the Scopus database from 1981 to 2025, with data processed through R Studio and the Bibliometrix-Biblioshiny application. The objective is to explore the intellectual landscape of big data finance and reveal research frontiers as well as thematic evolution. The results show a sharp increase in publications after 2015, alongside the growth of fintech and artificial intelligence applications, with dominant themes including blockchain integration, risk analytics, and predictive modelling. Cross-disciplinary and cross-regional collaborations continue to expand. These findings provide a comprehensive overview of how big data has shaped financial studies and offer insights for potential future research directions.
Artificial Intelligence Applications in Banking and Financial Services: A Bibliometric Perspective Indah Puspitasari; Shavira Aulia Zahra; Pipit Pelangi
International Journal of Economics, Commerce, and Management Vol. 1 No. 1 (2024): January : 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.v1i1.1030

Abstract

Artificial Intelligence (AI) has become a significant driver of innovation in the banking sector, especially in the context of post-pandemic digital transformation. AI is widely utilized in areas such as fraud detection, credit evaluation, risk management, and customer interaction, attracting considerable interest from both academics and industry professionals. This research explores the recent advancements in AI within the banking industry, focusing on studies published between 2020 and 2025. A bibliometric approach is employed, using data from the Scopus database and bibliometric tools like VOSviewer and R Studio to visualize keyword networks and track emerging trends. The study aims to identify influential authors, journals, and countries contributing to AI research in banking. By analyzing these developments, the research highlights the contributions of AI to improving operational efficiency, data security, and financial inclusion, particularly in the Indonesian context. This work offers valuable insights into the ongoing integration of AI in the banking sector and its potential to shape future financial services, emphasizing its relevance to both global and regional markets.
Bibliometric Analysis of Smart Manufacturing in Industry 4.0 Research Trends Tri Siti Fatimah; Syanifa Lusardi
International Journal of Economics, Commerce, and Management Vol. 1 No. 1 (2024): January : 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.v1i1.1032

Abstract

Smart industry has become an important trend in the development of Industry 4.0, especially in promoting the creation of efficient systems in the manufacturing sector. Various countries and studies are encouraging the application of technologies such as IoT, digital twins, artificial intelligence, and smart factories to improve industrial efficiency and sustainability. Therefore, studies related to smart industry are important and necessary especially on the context of smart manufacturing in order to see the direction of future research trends. This study uses a qualitative approach with literature data from the Scopus database covering the period 2020 to 2025. Research trend analysis was conducted through data processing using Bibliometric analysis in R Studio and the VOSviewer applications. To identify the latest research trends regarding smart industry, particularly in the context of Industry 4.0 and smart manufacturing, this analysis can provide a comprehensive picture of future research developments and directions within a global context.
Exploring Digital Business Model Transformation 2020–2025 Using Bibliometric Analysis Safa Aulia Salsabila; Agistya Maharani; Ayunda Lucy Purnama Shari
International Journal of Economics, Commerce, and Management Vol. 1 No. 1 (2024): January : 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.v1i1.1034

Abstract

Rapid developments in the era of digital transformation, which refer to the emergence of business and technology innovations based on artificial intelligence, big data, and the Internet of Things (IoT), have great potential for strategic sustainability for businesses in the digital age. Efforts to transform digital business models as a global competitive advantage and provide outputs that can be oriented towards future predictions. Digital business models refer to strategic designs for creating platform networks that are implemented through relationships with consumers and cross-sector collaboration. Challenges and opportunities for development between transformation and innovation are necessary in order to create and capture competitive value and provide added value in the digital economy era. The use of bibliometric analysis in research provides direction in understanding the perspectives and issues that require further research, opens up space for exploring publication trends, and identifies the mapping of key concepts that form the basis of main ideas, thereby providing a more structured understanding and developing new research opportunities, especially in the field of digital business models. Bibliometric analysis aims to gain an in-depth understanding of research using the R studio application as a tool for processing data trends over time and VOSviewer as a knowledge map visualization tool. The research was conducted to provide an understanding of current and future developments in a dynamic environment.
The Effect of Sustainability Reporting Practices on Environmental Performance in Manufacturing Firms Listed on the Indonesia Stock Exchange from 2018 to 2022 Gianina Geralda Ginting; Susi Sarumpaet
International Journal of Economics, Commerce, and Management Vol. 2 No. 4 (2025): October : 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.v2i4.1010

Abstract

Sustainability reporting has been increasingly popular in recent years as businesses become more aware of environmental challenges. 96% of the top businesses in the world have implemented sustainability reporting practices, according to a KPMG survey. The effect of sustainability reporting practices on environmental performance is examined in this study. Sustainability reports, the implementation of GRI standards, and external assurance are used to gauge sustainability reporting procedures; firm size is used as a control variable. In this study, 305 observational data from manufacturing firm over a five-year period (2018-2022) were analysed quantitatively using binary logistic regression. The findings indicate that while the use of GRI standards has a positive and significant effect on environmental performance, sustainability reports and external assurance have no significant effect. These findings show that the implementation in GRI standards encourages business commitment to sustainable practices and transparency, both of which have a significant impact on environmental performance. In the meanwhile, external assurance and sustainability reports tend to be mostly symbolic and do not demonstrate a real commitment to environmental improvement. Environmental performance is positively impacted by the control variable, firm size. These findings suggest that a company's environmental performance is correlated with its size. As a control variable, firm size contributes to maintaining and clarifying the relationship between environmental performance and sustainability practices while ensuring objective and valid study findings. This study emphasizes the importance of strengthening the quality of sustainability reporting and expanding the application of external standards and assurance to improve the credibility and accountability of corporate environmental performance in Indonesia.

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