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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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Impact of Fair Value Measurement and Disclosure of Biological Assets Based on PSAK 69 on Agricultural Firm Value (2018-2022) Fidelys Grecia Hutabarat; Retno Yuni Nur Susilowati; Liza Alvia; Widya Rizky Eka Putri
International Journal of Economics, Commerce, and Management Vol. 1 No. 4 (2024): 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.v1i4.252

Abstract

The agricultural sector plays an important role in Indonesia's capital markets, making a significant contribution to the economy despite facing the challenges of the COVID-19 pandemic. The consistent growth of this sector, marked by an increase in contribution to GDP by 2.20% in 2020 and 12.4% in 2022, has attracted investor interest. To support better investment decisions, agricultural companies need to improve the quality of the financial information they present. The implementation of PSAK 69, which requires disclosure of the fair value of biological assets, is an important step in increasing corporate transparency and accountability. This research aims to empirically test the influence of the fair value of biological assets and disclosure of biological assets on firm value in the Indonesian agricultural sector for the 2018-2022 period. The research was conducted using multiple linear regression analysis. The research results show that disclosure of biological assets has a positive effect on increasing firm value, while the fair value of biological assets does not have a significant effect.
The Role Of IPSAS In Controlling Corruption Of Emerging Country : Study In Indonesia Andi Nur Sakinah; Haliah Haliah; Andi Kusumawati
International Journal of Economics, Commerce, and Management Vol. 1 No. 4 (2024): 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.v1i4.257

Abstract

This study aims to analyze the role of IPSAS in increasing transparency and accountability to control corruption in developing countries such as Indonesia. This research uses descriptive analysis method with literature study approach. The implementation of IPSAS in Indonesia is the right step to take to control corruption that is currently rampant. This study analyzes that IPSAS can improve the quality of public sector financial reporting by creating transparency and accountability that can prevent fraud. However, to adopt IPSAS optimally, Indonesia needs to pay attention to the quality of its staff to be more competent, and improve its infrastructure.
The Role Of Promotion Mix On Visiting Decisions On Galesong Beach Tourism Takalar Regency, South Sulawesi, Indonesia Feky Reken; Nadya Nurlailya Ningsih
International Journal of Economics, Commerce, and Management Vol. 1 No. 4 (2024): 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.v1i4.258

Abstract

The role of the promotion mix is crucial to the survival of a company or organization. Through a mixture of promotions, companies can inform and influence consumer or customer decisions just as they do with a beach tour. As for this study, it aims to measure the role of the mix of promotions carried out by coastal tourism galeong on the decision of visiting tourists. This research uses descriptive qualitative methods. Data is collected through interviews and observations. The results of the research showed that the coastal tourism management made adjustments to the role of the promotion mix. This adjustment is made by leveraging digital media and establishing good relationships with people, governments and end-users.
Pragmatic Analysis in Digital Communication: A Case Study of Language Use on Social Media Kamsinah Kamsinah; Nurasia Natsir; Nuraziza Aliah
International Journal of Economics, Commerce, and Management Vol. 1 No. 4 (2024): 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.v1i4.259

Abstract

This study investigates the pragmatic strategies employed in digital communication, specifically within social media platforms. As the use of social media continues to rise, understanding how users navigate language and meaning in these contexts becomes increasingly vital. Utilizing a qualitative approach, the research analyzes user interactions on platforms such as Twitter, Instagram, and Facebook to identify key pragmatic strategies, including politeness, implicature, and contextual cues. The findings reveal that social media users employ diverse strategies to convey messages effectively in an environment characterized by brevity and immediacy. Additionally, the research highlights significant cultural influences on language use, showcasing variations in communication styles, humour, and politeness norms across different cultural backgrounds. These insights underscore the importance of cultural awareness in fostering effective cross-cultural communication. Ultimately, this research contributes to the field of pragmatics by enhancing our understanding of the interplay between language, culture, and digital communication. The study also offers practical recommendations for social media users to improve their communication effectiveness, facilitating more respectful and meaningful interactions in the digital space. As digital communication evolves, further exploration of emerging trends and challenges in this area is essential for adapting to the dynamic landscape of human interaction.
The Role of Satisfaction in Mediating the Influence of Perceived Usefulness and Perceived Ease of Use on the Intention to Reuse Ovo E-Wallet in Badung Regency Wandarman Lombu; I Made Wardana
International Journal of Economics, Commerce, and Management Vol. 1 No. 4 (2024): 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.v1i4.261

Abstract

The increasing number of businesses using e-commerce in Bali, the use of e-wallets like OVO is expected to integrate technology into daily life and drive the growth of the digital economy in the region. Factors indicated to influence the intention to reuse include satisfaction, perceived usefulness, and perceived ease of use. This study employs an associative research design with causal relationships and was conducted in Badung Regency. The sample size consisted of 105 respondents. Data was collected through questionnaires and then analyzed using descriptive analysis and structural equation modeling (SEM) based on PLS. The results showed that perceived usefulness has a positive and significant influence on the intention to reuse. Perceived ease of use also has a positive and significant impact on the intention to reuse. Perceived usefulness has a positive and significant effect on satisfaction. Perceived ease of use has a positive and significant effect on satisfaction. Satisfaction has a positive and significant influence on the intention to reuse. Satisfaction significantly mediates the indirect effect of perceived ease of use on the intention to reuse. It also significantly mediates the relationship between perceived usefulness and the intention to reuse. These findings underscore the importance of usefulness, ease of use, and satisfaction in increasing users' intention to continue using the technology. OVO e-wallet managers should focus on enhancing the benefits, ease of use, and user experience to improve user retention and loyalty.
The Influence of Discipline on Teacher Motivation in Public Elementary Schools in Makassar Nur Aeni; Nur Naninsih; Mattalatta Mattalatta; Tajuddin Malik; Ansar Ansar; Kurniawaty Sandra
International Journal of Economics, Commerce, and Management Vol. 1 No. 4 (2024): 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.v1i4.266

Abstract

This study aims to investigate the influence of discipline on teacher motivation in public elementary schools in Makassar. The research employs descriptive and confirmatory approaches. The descriptive approach seeks to explain the data presented in tables, figures, and graphs, while the confirmatory approach is used to confirm the influence of exogenous variables (discipline, competence, and leadership) on the intervening variable (motivation) and the endogenous variable (performance). The research was conducted in 58 public elementary schools across three districts: Tallo, Ujung Tanah, and Wajo, with the study period estimated to last three months, from April to July 2024. The data types include primary data obtained through observations, questionnaires, and interviews with respondents, as well as secondary data from documents, reports, books, the internet, and related journals. From 300 respondents, the results indicate that the overall perception of motivation is positive, with an average score of 3.68. The indicators of attendance and active involvement received the highest score (3.75), followed by enthusiasm in teaching (3.77), while the indicators of energy in teaching (3.59) and the drive for student progress (3.64) received lower scores. These findings suggest that, although the majority of respondents agree that motivation is an important factor in performance, 18.48% of respondents do not fully agree. The study also found a positive and significant relationship between teacher discipline and their performance, mediated by motivation. Discipline helps teachers manage tasks and time effectively, which in turn enhances both motivation and performance. In conclusion, to improve teaching quality, it is essential for schools to support teacher motivation and discipline through professional development programs and to create a conducive environment.
Analysis Of The Influence Of Port Export And Import Volume On Economic Growth In North Sumatera And West Sumatera Provinces Nuri Rahayu Ningsih; Andria Zulfa; Bakhtiar Efendi; Lia Nazliana Nasution; Rusiadi Rusiadi
International Journal of Economics, Commerce, and Management Vol. 1 No. 4 (2024): 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.v1i4.276

Abstract

Using a quantitative approach, this study investigates the effect of port export and import volumes on economic growth in North Sumatra and West Sumatra Provinces. Time series data from the World Bank and the Central Statistics Agency (BPS) from 2006 to 2023 are used as secondary data. The analysis uses the ARDL Panel model, which allows for analysis of data dynamics across time and regions. The results show that the three main indicators that affect economic growth (GRDP) in both provinces, both in the short and long term, are export volume, inflation, and exchange rates. In North Sumatra, export volume has a positive impact on GRDP, while import volume has a negative impact, indicating a risk of dependence on imports. Controlled inflation also has a positive impact, while the exchange rate shows a diversion. Policy recommendations are expected to improve global competitiveness and exchange rate stability through coordination of fiscal and monetary policies, support for the Export Capacity Building Program and MSMEs through the Regional Comprehensive Economic Framework (RCEP), and export diversification to reduce dependence on certain commodities. This study emphasizes that policies that are responsive to changes in trade at the national to international levels are an important foundation for stabilizing sustainable economic growth.
Factors Determining the Welfare of Family Circular Mobility of Labor from Nusa Penida in the Tourism Sector in Ubud Putu Ari Kusumadewi; Surya Dewi Rustariyuni
International Journal of Economics, Commerce, and Management Vol. 1 No. 4 (2024): 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.v1i4.281

Abstract

The main motivation for people to move from their area (rural) to urban is an economic motive. This motive developed due to economic inequality between regions. The most recommended condition is a rational consideration, where individuals mobilize to the city is the expectation of getting a job and earning a higher income than what is obtained in the village (Mantra, 1992). The purpose of this study is to determine the Determinants of Family Welfare of Circular Mobility Actors of Labor from Nusa Penida in the Tourism Sector in Ubud. The research method used is associative because it aims to find the influence of independent variables on one or more dependent variables. The results of the study concluded that: Employment status directly has a positive and significant effect on circular migrant remittances in Ubud District. Then skills, employment status and education level directly have a positive and insignificant effect on circular migrant remittances in Ubud District. Remitan has no positive and insignificant effect on circular migrant remittances in Ubud District.
The Impact Of Sustainability Disclosure On The Transparency Of Financial Performance In Iraqi Banks Mohammed Ahmed Mhmood; Ali Ibrahim Ahmed
International Journal of Economics, Commerce, and Management Vol. 1 No. 4 (2024): 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.v1i4.289

Abstract

The aim of the research is to study the impact of sustainability disclosure on financial performance transparency by applying it to a sample of Iraqi banks listed on the Iraq Stock Exchange (Al-Ahli Bank of Iraq, Gulf Commercial Bank, Mansour Investment Bank, Baghdad Bank), and sustainability disclosure was measured through the index (social disclosures, environmental disclosures, economic disclosures), and to achieve the objectives and hypothesis of the research, (178) questionnaires were distributed to bank employees, while the multiple regression method was used to test the impact of sustainability disclosure on financial performance transparency, and the research results reached the existence of banks' disclosure of sustainability aspects in their reports, which increases the awareness, perception and confidence of users of these reports, and increases the transparency of their financial performance and efficiency, in addition to the fact that banks with high profitability are more likely to apply the sustainability report in order to increase the transparency of their financial performance, in addition to the bank's economic and financial capabilities and size, confirming its need to prepare sustainability disclosure reports in order to increase investor confidence, which in turn leads to increasing the transparency of sustainability disclosure and improving its financial performance.
The Impact of E-commerce on Traditional Retail Sales in Emerging Economies Rajesh Kumar Sharma; Rahul Prakash Patel
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.v1i1.301

Abstract

This study investigates the effects of e-commerce growth on traditional retail businesses in emerging economies, focusing on market share shifts, consumer behavior, and sales trends. Analyzing data from Southeast Asian and African markets, the research reveals how e-commerce platforms are reshaping customer preferences, posing both challenges and opportunities for traditional retailers. Findings suggest that the rise of e-commerce is leading to a transformation of the retail landscape, with significant implications for future business models and strategies.

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