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International Journal of Economics and Management Sciences
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30480965     EISSN : 30469279     DOI : 10.61132
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) - Perilaku Organisasi dan Menejemen Sumber Daya Manusia
Articles 224 Documents
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The Digital Cost of Revenue Recording System at PT. Alam Mulya Ratna Dwi Budi Rahmawati; Sri Trisnaningsih
International Journal of Economics and Management Sciences Vol. 2 No. 3 (2025): Agustus : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i3.840

Abstract

This research aims to examine and describe the implementation of a digital-based Cost of Revenue recording system at PT Alam Mulya as a logistics service company. Amid the rapid development of information technology, digital-based financial recording systems have become a strategic solution for enhancing efficiency, accuracy, and transparency in financial reporting. This study employs a qualitative descriptive approach, utilizing data collection techniques through literature review, direct observation, and interviews with parties involved in the company's financial recording process. The research findings indicate that the use of the Shortcut-AM application can accelerate the real-time recording of direct costs, reduce the risk of recording errors, and facilitate internal monitoring and audits. However, the effectiveness of the system still faces several challenges, such as delays in collecting supporting documents, account classification errors, and discrepancies between account mutation data and internal records. These challenges highlight the importance of cross-divisional coordination, ongoing technical training, and strengthening internal controls to ensure the system operates optimally. Thus, the digital-based recording system not only enhances operational efficiency but also serves as an essential foundation for maintaining the integrity and accountability of the company's financial reports.
Islamic Economic Views on the Fatwa of the Indonesian Ulema Council (MUI) No. 83 of 2023 Ulil Albab; Mawardi Mawardi; Elita Fatimatus Salwa
International Journal of Economics and Management Sciences Vol. 2 No. 3 (2025): Agustus : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i3.855

Abstract

MUI Fatwa No. 83, which prohibits Israeli goods, might have a substantial impact on Indonesia's Islamic economy, influencing consumption, trade, investment decisions, and halal certification. If adhered to, demand for Israeli goods may fall, while the boycott effort may have an impact on investment decisions and worldwide trade. This can also help Muslims achieve greater unity and ethical consciousness. The author employs literature review methodologies to examine literature relevant to the research issue. The methodology includes a study of Islamic economics based on both bibliographic and secondary data. To get new ideas and information, the method used is analysis approaches such as interpretation, coherence, and heuristics. MUI Fatwa No.83 of 2023 requires legal assistance for the Palestinian fight against Israeli aggression, including the distribution of zakat, infaq, and alms. The fatwa's economic impact is determined by Muslim involvement and business reaction, which may have an impact on halal certification and Sharia banking. MUI Decree Number 83 of 2023 encourages a boycott of Israeli goods, which benefits the Muslim economy while cutting demand
Analysis of the Effect of Labor, Domestic Investment, and Inflation on GRDP in Lampung Province 1991 – 2020 Nur Miranda Risang Ayu; Asih Murwiati; Dedy Yuliawan
International Journal of Economics and Management Sciences Vol. 2 No. 3 (2025): Agustus : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i3.860

Abstract

The purpose of this study was to determine the effect of labor, domestic investment, and inflation on GRDP in Lampung Province in 1991 – 2020. Data analysis was carried out descriptively quantitatively using the (OLS) Multiple Linear Regression method. Secondary data were obtained from the Central Statistics Agency of Lampung Province. The results of this study indicate that labor has a positive and significant effect on GRDP in Lampung Province. Meanwhile, domestic investment has a positive but insignificant effect and inflation has a negative and insignificant effect on GRDP in Lampung Province.
Factors Predicting Financial Distress Retail Industry in Indonesia Dini Iskandar; Herlina Herlina; Ida Ida; Sophia Isabella Wattimena; Benny Budiawan Tjandrasa
International Journal of Economics and Management Sciences Vol. 2 No. 3 (2025): Agustus : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i3.867

Abstract

The Indonesian retail industry has experienced significant changes during the 2020-2023 period, starting with the Covid-19 pandemic in early 2020. Although it is gradually showing signs of recovery, the companies have felt a huge impact, such as many stores closing, increasing operational costs, and decreasing consumer spending, which are challenges for retail business actors to maintain their business continuity. This study aims to determine the factors that can be predictors of the financial distress of retail industry companies in Indonesia. The sample in this study was retail industry companies listed on the Indonesia Stock Exchange for the 2019-2023 period and had complete financial reports, resulting in 10 companies. Data analysis uses the logistic regression method. The results of the study show that the debt-to-equity ratio (DER) and return on asset (ROA) have a significant effect, while the current ratio (CR), total asset turnover (TATO), and operational cash flow margin (OCF margin) do not have a significant effect on financial distress. Thus, retail industry companies can utilize debt as a financing strategy to accelerate growth and need to focus on efficient asset utilization so that they can increase revenue and profit margins in order to achieve better financial performance and reduce the risk of financial distress.
Variables Affecting Poverty Rate in East Java, Indonesia Novi Puji Setiyoharti; Teguh Hadi Priyono; Regina Niken Wilantari
International Journal of Economics and Management Sciences Vol. 2 No. 3 (2025): Agustus : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i3.879

Abstract

This study analyzes the qualitative relationship between government fiscal expenditures and poverty reduction in East Java, Indonesia. Despite contributing significantly to national poverty reduction, East Java still has the largest number of poor residents among provinces in Java. The research focuses on four key variables: education expenditure, health expenditure, village funds (Dana Desa), and non-cash food assistance (BPNT). Using a qualitative descriptive approach, the study synthesizes secondary data from 2019 to 2024, including statistical reports from BPS and budget data from the Ministry of Finance, as well as previous empirical studies. Findings reveal that government health expenditure and village funds tend to have a stronger and more consistent impact on reducing poverty, particularly in rural areas. Education spending shows mixed results, often influenced by local capacity and governance. Meanwhile, BPNT contributes to short-term consumption but lacks sustainable poverty alleviation effects due to limited value and targeting issues. The results support the capability approach, highlighting the importance of access to basic services for long-term well-being, and reinforce the social democratic view that structural intervention is necessary to address inequality. This study concludes that poverty reduction efforts must go beyond funding amounts and focus on contextual relevance, implementation quality, and spatial equity. A place-based approach supported by strong local governance is essential for effective poverty alleviation in diverse regions like East Java.
Analysis Of Service Quality And Location Towards Customer Satisfaction At J&T Express Ed Saqila Medan Annisa Eka Maghfiroh; Rifky Budi Setiawan; Muhammad Dharma Tuah Putra Nasution
International Journal of Economics and Management Sciences Vol. 2 No. 3 (2025): Agustus : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i3.878

Abstract

The degree of customer happiness is impacted by the location and quality of the service. Consumers will always remember favorable memories, and they are more likely to suggest the experience to others. The goal of this research is to further explore and comprehend the Analysis of Service Quality and Location on Customer Satisfaction at J&T Express ED Saqila Medan. The study's sample size was 100 people. Quantitative approaches were used in this study. The data analysis method employed in this study was purposive sampling, and the results were analyzed using a statistical formula, specifically multiple linear regression analysis with the help of the SPSS version 26 program. According to the results of this research, customer satisfaction is significantly and positively impacted by service quality. Similarly, the site also has a substantial and beneficial impact on how happy clients are. With a percentage of 51. 8%, it may be deduced that there is a strong correlation between service quality and location with customer satisfaction, and that the remaining 48. 2% may be attributed to other variables not covered in this research.
Fear of Missing Out as a Mediator Between Live Streaming, Twin Dates, and Student Shopping Behavior Muhammad Furqan; Mahendra Adhi Nugroho
International Journal of Economics and Management Sciences Vol. 2 No. 3 (2025): Agustus : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i3.877

Abstract

The development of e-commerce and digital technology has changed the consumption patterns of students, especially through live streaming features and twin date events on Shopee. This study aims to analyze the role of Fear of Missing Out (FOMO) in mediating the influence of live streaming and twin-date events on the consumption behavior of students at Yogyakarta State University. A quantitative approach was used with the Structural Equation Modeling (SEM) method based on Partial Least Squares (PLS). The research sample consisted of 315 student respondents who had used the live streaming feature and participated in Shopee's twin-date events. The results showed that twin-date events had a positive and significant effect on FOMO and consumer behavior, while live streaming only had a significant effect on consumer behavior but not on FOMO. FOMO itself significantly influences consumer behavior and mediates the influence of the twin date event on consumer behavior. However, FOMO does not mediate the influence of live streaming on consumer behavior. This finding indicates that the urgency of time and exclusive promotions during the twin date event are more effective in triggering FOMO than live streaming. This study recommends the importance of digital consumption literacy for students and the development of emotion-based marketing strategies by e-commerce platforms. This study has limitations in terms of sample scope and variables used, so further research is recommended to include additional variables such as lifestyle or financial literacy, and to expand the sample to other universities.
The Role of Environmental, Social, and Governance (ESG) on Financial Performance Sienly Veronica; Ida Ida
International Journal of Economics and Management Sciences Vol. 2 No. 3 (2025): Agustus : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i3.881

Abstract

The purpose of this research is to test and analyze the relationship between Environmental, Social and Governance (ESG) and financial performance. The variables used in this research are Environmental, Social, and Governance as independent variables with the dependent variable being financial performance, which is proxied by ROA, ROE, and ROCE. The sampling technique used was non-probability sampling, purposive sampling so that there were 21 companies registered on Kompas 100 as samples observed from 2017 to 2022. The data analysis method in this research used Spearman correlation. The results of the Spearman correlation test inform that environmental is related to financial performance, which is proxied by ROE, ROA, and ROCE. Social and ROE have a relationship and have no relationship with ROA and ROCE. Governance and ROA are related but not ROE and ROCE. Based on these results, companies must continue to pay attention to and strive to implement ESG so that in the long term they can improve their financial performance.
The Influence of Work Discipline, Incentives, and Work Motivation on Employee Performance at PT Citra Mandiri Distribusindo Jessyca Jessyca; Mauli Siagian
International Journal of Economics and Management Sciences Vol. 2 No. 3 (2025): Agustus : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i3.882

Abstract

This study aims to analyze the influence of work discipline, incentives, and work motivation on employee performance at PT Citra Mandiri Distribusindo. The background of this research is based on issues such as low employee discipline, unequal incentive distribution, and lack of motivation, which lead to fluctuating employee performance. The research used a descriptive quantitative method with a survey approach, employing questionnaires distributed to all employees except Directors, General Managers, and HRD, with a total of 109 respondents. The data analysis technique used multiple linear regression to examine the influence of each variable. The results showed that partially and simultaneously, work discipline, incentives, and work motivation significantly influence employee performance. The implication of this research is that the company must enhance employee discipline, clarify the incentive system, and foster motivation through effective communication and recognition to achieve optimal employee performance.
Business Strategy Formulation for Trans Metro Pekanbaru Using Business Model Canvas and Strategic Environment Analysis Shifa Dhiah Savitri; Mohammad Riza Sutjipto
International Journal of Economics and Management Sciences Vol. 2 No. 3 (2025): Agustus : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i3.884

Abstract

This study aims to formulate sustainable and competitive business strategies for Trans Metro Pekanbaru (TMP), a public transportation system managed by UPTD under the regional government. Using the Business Model Canvas (BMC) as the primary framework, supported by SWOT, Porter’s Five Forces, and PESTLE analyses, this research identifies the internal and external factors influencing TMP’s performance. The study found major challenges such as decreased ridership, lack of digital integration, and growing dependence on private vehicles. However, the flexibility offered through BLUD-based governance provides opportunities to improve innovation and service performance. Strategic recommendations include enhancing the value proposition, diversifying customer segments, and digitalizing distribution channels. These strategies are expected to strengthen TMP’s competitive advantage and support the development of an inclusive and efficient urban mass transportation system in Indonesia.

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