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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 Role of Fair Value Accounting in Enhancing Financial Transparency in the Age of Digital Assets Kekoto Manneh; Siti Sundari
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.v2i3.922

Abstract

This literature review investigates the influence of fair value accounting (FVA) on enhancing financial transparency, particularly within the evolving context of digital assets. By analyzing 103 peer-reviewed articles, the study evaluates how FVA facilitates automated, real-time, and market-based disclosures. It identifies FVA as a tool for increasing investor trust and improving the clarity of financial statements by aligning valuations with current market conditions. The review also highlights the specific challenges of applying FVA to decentralized and volatile digital assets such as cryptocurrencies and non-fungible tokens (NFTs). Although FVA contributes to more transparent and relevant reporting, the implementation of FVA for digital assets is hindered by several critical issues. These include inconsistent valuation methodologies, lack of standardized regulatory guidance, susceptibility to market manipulation, and technological limitations in tracking asset value across decentralized platforms. Furthermore, the rapid pace of innovation in digital finance outstrips the adaptability of existing accounting standards and legal frameworks, creating a gap that weakens the consistency of fair value assessments. The review proposes the integration of FVA within a broader theory of decision-making under uncertainty, emphasizing the need for adaptive and digitization-responsive accounting practices. It suggests practical frameworks that align valuation procedures with the unique characteristics of digital assets while ensuring compliance with emerging regulations. This research encourages ongoing examination and policy innovation to ensure that FVA continues to support transparency and informed decision-making in a dynamic financial landscape.
Influence of Work-Life Balance, Career Development, and Compensation on Generation Z’s Turnover Intentions in Surabaya Virginia, Savira Vagantree; Ika Korika Swasti
International Journal of Economics and Management Sciences Vol. 2 No. 4 (2025): November : 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.v2i4.891

Abstract

This study aims to analyze the influence of work life balance, career development, and Compensation  on turnover intention among Generation Z employees in Surabaya. The research used a quantitative method with a survey approach, distributing online questionnaires to 100 respondents who belong to Generation Z. Data were analyzed using the Partial Least Square (PLS) technique with the help of SmartPLS 3.0 software. The results show that work life balance, career development, and Compensation  have a negative and significant influence in reducing turnover intention. Generation Z employees who experience a balance between work and personal life, have career development opportunities, and receive adequate Compensation  tend to show higher loyalty to the company.
Validation of The Business Model of IOT Digital Industry-Class Services Adelia Octaviana M; Ghina, Astri
International Journal of Economics and Management Sciences Vol. 2 No. 4 (2025): November : 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.v2i4.894

Abstract

This study investigates KIDI IoT, an educational service by PT Telkom Indonesia designed to bridge the skills gap between Vocational High School (SMK) graduates and the demands of the Industry 4.0 workforce. The primary objective was to assess the extent to which the KIDI IoT service fulfilled the requirements of educators and learners to substantiate its value proposition. A qualitative, exploratory methodology was employed utilizing in-depth interviews and the Value Proposition Canvas (VPC) framework for analysis. The outcomes demonstrate how effectively the program's project-based, experiential approach increases user motivation and offers a practical, industry-relevant learning environment. The service successfully generates the desired customer benefits. A major customer pain point that the current model ignores is that participants often expressed that the two-day offline training period was insufficient to help them master the material or build their confidence for working independently. This led to a significant misalignment. The KIDI IoT value proposition is fundamentally strong and well-regarded; however, the study concludes that its implementation necessitates improvement, particularly through the provision of more specialized teacher training and an extended training duration, to ensure sustained impact and skill acquisition.
Effectiveness of Monetary Policy and the Utilization of Digital Economy in Maintaining Financial System Stability in Indonesia Irfan Fauji; Bachtiar Efendi
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.v2i3.926

Abstract

The digital economy has significantly transformed economic growth by introducing innovations in payment systems and financial services. The modernization of payment instruments through monetary policy has enhanced the ability to control inflation and ensure financial system stability. This study aims to analyze the effectiveness of monetary policy and the utilization of the digital economy in maintaining financial stability in Indonesia. Using time series data from 2010 to 2024 obtained from the World Bank, this research applies the Vector Autoregression (VAR) method to examine both short-term and long-term relationships among variables, including e-money, money supply, inflation, exchange rate, interest rate, and credit card usage. The results show that e-money has a significant reciprocal influence on the money supply, while inflation is also affected by e-money and interest rates. The impulse response function demonstrates that the interactions among these variables tend to converge towards equilibrium over time. Variance decomposition analysis indicates that in the short term, e-money primarily drives financial stability, whereas in the medium and long term, the money supply plays a dominant role. Overall, the findings suggest that monetary policy, supported by digital economic systems, effectively enhances financial system stability in Indonesia. This research contributes to understanding the dual effect of digital payment innovations and provides recommendations for policymakers to strengthen financial inclusion, economic resilience, and macro-financial stability in the digital era.
The Influence of Customer Value and Service Quality on Customer Loyalty Mediated by Customer Satisfaction at BRI Bank, Tabanan Branch Office Ni Kadek Intan Milinia Purwani; Ni Putu Nita Anggraini; Agus Wahyudi Salasa Gama
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.v2i3.927

Abstract

Customer loyalty is a crucial pillar in the banking industry, especially amidst increasingly fierce competition and rapid digital transformation. Loyalty not only reflects brand attachment but also reflects the level of customer trust and satisfaction with the services provided. This study aims to analyze the role of customer value and service quality in building customer loyalty, with customer satisfaction as an intervening variable. The study was conducted at the BRI Tabanan Branch using a quantitative approach. The research sample consisted of 383 respondents selected using the Krejcie and Morgan formula. Data were collected through questionnaires, interviews, and documentation, then analyzed using path analysis to examine the direct and indirect relationships between variables. The results show that customer value and service quality significantly influence customer satisfaction. Both variables also have a direct effect on customer loyalty, while also exerting an indirect effect through customer satisfaction as a mediating variable. In other words, increasing perceived value and service quality not only drives satisfaction but also strengthens loyalty, both directly and through the effects of satisfaction. These findings emphasize the importance of strategies to increase value and service quality as an effort to maintain loyalty amid changing customer preferences and digital disruption. For banking practitioners, the implications of this research can serve as a reference in designing more personalized, value-oriented, and technology-based service programs to increase long-term customer retention and strengthen competitiveness in an increasingly competitive market.
Comparison of Stock Market Reactions to the 2024 Elections: Event Study Analysis of the IDX Sectoral Index Sekar Sabina Larasati; Ade Widiyanti
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.v2i3.932

Abstract

This study examines the capital market reaction at the sectoral level to the 2024 General Election in Indonesia, with the aim of providing deeper insight into how political events influence different industries. Using an event study methodology, the analysis is conducted over a 10-trading-day window surrounding February 14, 2024—the official election date—covering five days before and after the event. The research focuses on six major sectoral indices listed on the Indonesia Stock Exchange (IDX), namely Energy, Consumer Cyclicals, Financials, Basic Materials, Industrials, and Technology.Market reaction is measured through two primary dimensions: (1) changes in price valuation, represented by abnormal returns (AR), and (2) shifts in investor activity, measured through Trading Volume Activity (TVA), operationalized as the turnover ratio. Abnormal returns capture the extent to which price changes deviate from expected normal performance, while TVA reflects the level of investor engagement in each sector during the event window.To evaluate differences in market reaction across sectors, the Kruskal–Wallis test is applied for abnormal returns due to non-normal data distribution, and Welch’s ANOVA is used for TVA to account for heterogeneity of variances. The results reveal no statistically significant differences in abnormal returns across the six sectors, suggesting that price adjustments to election-related information occur uniformly across the market, reflecting a degree of informational efficiency. However, the analysis of TVA shows a highly significant difference among sectors. A Games–Howell post-hoc test further indicates that the Energy and Consumer Cyclicals sectors experienced notably higher trading activity compared to other sectors, especially the Financials sector, which recorded the lowest investor engagement.
The Role of OCB in Mediating Commitment, Motivation, and Performance of Teachers at SD Saraswati Denpasar Komang Ayu Anggarani Trijati; I Ketut Setia Sapta; Agus Wahyudi Salasa Gama
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.v2i3.936

Abstract

The purpose of this study is to investigate in depth the mediating role of Organizational Citizenship Behavior (OCB) in the relationship between organizational commitment and work motivation on teacher performance at Saraswati Elementary School, Denpasar. This research is motivated by the crucial role of teachers as the spearhead of educational success, making understanding the factors influencing teacher performance highly relevant. The study population comprised 175 teachers, with a sample size of 85 respondents determined using the Hair formula. Data collection involved a combination of structured questionnaires, in-depth interviews, and supporting document analysis to strengthen the findings. Path analysis was used to examine direct and indirect relationships between variables. The results indicate that organizational commitment has a positive and significant effect on OCB, indicating that the higher a teacher's commitment to the school, the greater their tendency to exhibit extra-role behavior. Similar findings were also evident for work motivation, where high motivation significantly increased OCB. Furthermore, organizational commitment was shown to have a direct, positive, and significant relationship with teacher performance, and work motivation also plays a significant role in improving performance. OCB itself also has a significant influence on strengthening teacher performance.  This study specifically confirms that OCB acts as a mediator in the relationship between organizational commitment and work motivation on teacher performance. Thus, the results of this study underscore the crucial role of OCB as a bridge connecting internal factors such as commitment and motivation with optimal work results. The practical implication of this research is the need for schools to strengthen organizational commitment and motivate teachers to develop citizenship behaviors that ultimately drive sustainable performance improvement.
The Influence of Leadership and Compensation on Employee Performance at PT REX Denpasar with Job Satisfaction as a Mediating Variable Ni Luh Suastini; I Nengah Landra; I Nengah Suardika
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.v2i3.937

Abstract

Human resources (HR) are a crucial component of any organization, playing a vital role in determining its development and success. One key aspect of HR management is employee performance, which reflects the quality and quantity of employee output in meeting company targets. This study focuses on PT REX Denpasar, a logistics company that experienced fluctuations in monthly revenue throughout 2023. This phenomenon indicates performance issues related to work quantity, delivery accuracy, and time efficiency. Several operational issues identified included variability in staff productivity, delays in delivery schedules, and inaccuracies in shipping data processing. To explore solutions to these challenges, the study examined the role of managerial leadership and financial incentives in improving employee performance, with job satisfaction as a mediating variable. This study covered all 40 employees of PT REX Denpasar, using a comprehensive enumeration sampling method. Data were collected through structured questionnaires, in-depth interviews, and a review of organizational records. Analysis was conducted using a structural path modeling approach to examine the relationships between variables. The results showed that managerial leadership had a significant effect on job satisfaction, as did the financial incentives provided by the company. Furthermore, leadership quality and compensation systems have been shown to have a positive correlation with improved employee performance. Furthermore, job satisfaction was found to act as a substantial mediator, strengthening the influence of leadership and compensation on performance. Thus, improving leadership quality and improving compensation mechanisms not only have a direct impact but also an indirect impact through increased job satisfaction.
Training and Self-Efficacy on Organizational Commitment with Job Satisfaction Mediation at PUPR Bali A A Sg Eli Pertami Dewi Saraswati; Ni Made Dwi Puspitawati; Ni Putu Cempaka Dharmadewi
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.v2i3.938

Abstract

In the midst of increasing organizational competition, issues of low organizational commitment remain prevalent, including at the Office of Public Works, Spatial Planning, Housing, and Settlement Areas of Bali Province, as indicated by a high absenteeism rate and ineffective work behaviors. These problems are suspected to be influenced by inadequate training methods, low self-efficacy among employees, and a lack of job satisfaction. The present study explores the extent to which employee training and perceived self-efficacy contribute to fostering organizational commitment, with job satisfaction positioned as an intervening construct. Conducted within the context of the Public Works, Spatial Planning, Housing, and Settlement Agency of Bali Province, the research engaged a workforce population of 610 individuals. Through the application of the Slovin formula, a representative sample of 86 respondents was identified. Data were gathered through a combination of structured questionnaires, in-depth interviews, and document review. Analytical processing was undertaken using path analysis to model the causal relationships among variables. The empirical evidence revealed that both training initiatives and self-efficacy perceptions have a favorable and statistically significant relationship with employees’ commitment to the organization. These two factors were also found to positively affect job satisfaction. Furthermore, job satisfaction emerged as a critical determinant that reinforces organizational commitment. The analysis further supports the mediating role of job satisfaction, demonstrating that the influence of training and self-efficacy on organizational commitment is also conveyed indirectly through improved job satisfaction levels. The findings of this study highlight the importance of investing in employee development through effective training programs and boosting self-efficacy to enhance job satisfaction.
The Influence of Justice and Organizational Culture on Commitment with the Mediation of Job Satisfaction among PT Grab Bali Employees I Putu Revadio Pratama Putra; Agus Wahyudi Selasa Gama; Gde Bayu Surya Parwita
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.v2i3.939

Abstract

The advancement of an organization is strongly influenced by the strategic role of its workforce, which acts as a driving force behind institutional transformation. This research explores how perceptions of fairness in organizational practices and the internal cultural environment contribute to enhancing employee loyalty, with work-related satisfaction positioned as a bridging element in this dynamic. The investigation involved a complete enumeration of the 50 staff members employed at PT Grab Teknologi Bali, utilizing comprehensive survey methods including structured questionnaires, guided interviews, and document review. Analytical interpretation was conducted through the application of path modeling techniques. The empirical results reveal that equitable treatment within the organizational setting significantly fosters greater job satisfaction among employees. In parallel, the organizational ethos reflected in shared norms and values also plays a critical role in elevating employee contentment. Furthermore, both fairness in management practices and cultural alignment within the workplace have a direct and meaningful influence on the level of commitment displayed by employees. Job satisfaction, in turn, emerges as a key predictor of organizational allegiance. Finally, the analysis substantiates that job satisfaction effectively serves as a mediating pathway linking organizational fairness and culture to heightened employee commitment. These findings underscore the importance of fostering an environment where fairness and a strong organizational culture are prioritized, as they directly impact employee satisfaction and loyalty. Organizations that implement transparent and fair management practices, while also nurturing a cohesive cultural environment, create a foundation for long-term employee commitment. Additionally, the study emphasizes the need for organizations to continuously assess and improve their internal practices, not only to maintain fairness but also to align their cultural values with the expectations of their workforce. By doing so, companies can enhance job satisfaction, which ultimately drives higher levels of employee commitment and overall organizational success.

Page 18 of 23 | Total Record : 224

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