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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 229 Documents
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Dynamic Analysis of Non-Performing Loans in Indonesian Banking Sinar Andi Putra Munthe; Sanusi Ghazali Pane; Rusiadi Rusiadi; Lia Nazliana Nasution
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.v2i4.976

Abstract

This study analyzes the dynamics of Non-Performing Loans (NPLs) in the Indonesian banking sector by examining both internal and external factors affecting financial stability. The variables included in the research are NPL, Loan to Deposit Ratio (LDR), lending interest rate, inflation, Household Debt to Income (HDTI), fintech lending, and Capital Adequacy Ratio (CAR). Using annual secondary data from 2005 to 2024, sourced from the World Bank and Statistics Indonesia (BPS), the study employs a Vector Autoregression (VAR) method. This method includes stationarity tests, optimal lag selection, cointegration tests, Impulse Response Function (IRF), and Forecast Error Variance Decomposition (FEVD). The results show that most variables demonstrate a dominant contribution from their own shocks, although interactions between variables remain significant. The IRF analysis reveals that CAR and HDTI are relatively stable and quickly return to equilibrium, while fintech lending, inflation, and NPLs show more volatile responses, making them more susceptible to external shocks. LDR and lending interest rates are sensitive in the short term but tend to stabilize over the long run. FEVD further indicates that inflation plays a significant role in driving NPL variations, while fintech lending is closely associated with CAR in the long term. The study concludes that the stability of Indonesia’s banking sector is influenced by both internal factors like CAR and LDR, as well as external factors such as inflation, fintech lending, and household debt. Thus, a coordinated approach involving monetary policy, macroprudential measures, and financial supervision is crucial to enhance the resilience of the banking sector against global and domestic economic shifts.
Heterogeneous Impact of Company Consolidation and Technological Innovation on the Labor Market in the Era of Globalization : A Systematic Literature Review Akmal Umar; Azis Rachman; Nur Vadila Putri
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.v2i4.984

Abstract

The goal of the current study was to identify the motifs found in the pertinent empirical literature. Following a thorough review of the literature, the current study found that globalization has affected the employment rate, exacerbated gender disparities, and altered trade and employment in the labor market. Additionally, the study found that FDI has several significant impacts on sectorial employment, employment productivity, employment in the private sector, and employment creation. The study also showed that the mixed impacts of remittances on labor and employment vary across economies. In a similar vein, it has been demonstrated that trade openness influences employment shifts. Furthermore, the analysis highlights that technological advancement, often accelerated by globalization, contributes to labor market polarization by increasing the demand for high-skilled workers while reducing opportunities for low-skilled labor. The study emphasizes that while globalization offers opportunities for economic growth, it also poses challenges in achieving inclusive and equitable employment. Therefore, effective policy measures are required to balance trade liberalization, foreign investment inflows, and domestic labor protection. These findings contribute to a deeper understanding of how globalization shapes employment dynamics and economic structures, offering insights for policymakers aiming to promote sustainable labor market development.
Job Satisfaction of Freelance Photographers: The Role of Self-Efficacy and Job Characteristics Erni Prasetyo; Sulastri Irbayuni
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.v2i4.988

Abstract

This study aims to analyze the influence of self-efficacy and job characteristics on the job satisfaction of freelance photographers in Surabaya. The background of this research is based on the growth of the gig economy, which has encouraged the emergence of independent work patterns where workers have the freedom to manage their own time, methods, and projects. However, this freelance work system also presents various challenges, such as project uncertainty, fluctuating workloads, and limited structured support or evaluation. In the context of freelance photography, these dynamics are particularly evident, as the work demands not only creativity but also managerial skills to organize work processes independently. This study employs a quantitative approach using a survey method with questionnaires distributed to 100 freelance photographers selected through purposive sampling. Data were analyzed using the Partial Least Squares (PLS) method. The results indicate that self-efficacy and job characteristics significantly contribute to shaping job satisfaction. Strong self-efficacy particularly previous work experience enhances freelancers’ confidence in facing challenges, while clear job characteristics, especially in terms of task identity, make them feel more directed, valued, and satisfied with their work. These findings emphasize the importance of both internal and external factors in determining job satisfaction and provide theoretical as well as practical contributions to the management of freelance workers in the creative sector, particularly in designing adaptive work strategies in the digital economy era.
Analysis of Entrepreneurial Interest Among Entrepreneurial Student of the 2022 Cohort at Universitas Pembangunan Veteran Jawa Timur Noor Laila Deviani Faridz; Sulastri Irbayuni
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.v2i4.1008

Abstract

This study examines the influence of self-efficacy and motivation on entrepreneurial interest among students of the Entrepreneurship Study Program, Class of 2022, at Universitas Pembangunan Nasional “Veteran” Jawa Timur. Using a quantitative survey method, data were collected from 53 respondents through questionnaires and analyzed with the Partial Least Square (PLS) approach using SmartPLS software. The findings indicate that self-efficacy significantly enhances students’ entrepreneurial interest. Students with strong confidence in their ability to lead, organize, and manage business activities tend to develop higher entrepreneurial intentions. Likewise, motivation has a positive impact on entrepreneurial interest, where the drive to achieve success and self-fulfillment becomes a major factor influencing students to engage in entrepreneurship. The study emphasizes the need to cultivate self-efficacy and intrinsic motivation as essential components in developing independent, confident, and competitive young entrepreneurs who are ready to create innovative business opportunities and contribute to economic growth.  
Analysis of Work Readiness Among Management Students of the 2021 Cohort at Pembangunan Nasional Veteran Jawa Timur University Dwi Ayu Saraswati; Sulastri Irbayuni
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.v2i4.1009

Abstract

This study aims to analyze the influence of interpersonal skills (soft skills) and practical skills (hands-on skills) on the work readiness of students at the Faculty of Economics and Business, Universitas Pembangunan Nasional “Veteran” East Java in the 2021 academic year. The approach used was quantitative with a survey method through the distribution of questionnaires to 79 respondents. The collected data were analyzed using the Partial Least Squares (PLS) technique. The results of the study indicate that both interpersonal skills and practical skills play an important role in improving students' work ability or work readiness. This finding confirms that mastery of two types of skills, namely technical skills (technical skills) and non-technical skills (non-technical skills), is essential for students to be able to adapt and compete in the world of work. Thus, educational institutions are expected to balance the development of academic aspects and practical skills to prepare graduates who are ready to face professional challenges.
Challenges Facing Kenyan Accountants in Implementing Digital Accounting Platforms and Strategies for Overcoming Them Catherine Mosiara Kenyatta; Rizky Parlika
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.v2i4.998

Abstract

Indubitably, digital accounting platforms have proven to be a key element in financial management, especially in the contemporary era. They not only promise but guarantee improved accuracy, analytical depth, and reduced delays. In Kenya, the popularity of cloud-based accounting, AI-powered analytics, and enterprise-resource modules is quickly growing, although adoption still remains uneven across organization sizes, regions, and sectors. This journal’s primary objective was to explore the numerous challenges Kenyan accountants encounter when implementing digital accounting platforms and the strategies they utilize to address and overcome these challenges. Regarding methodology, the paper reviews the existing body of literature, including expert reviews, policy documents, and professional reports, to evaluate six critical barriers: infrastructural limitations, change resistance, financial constraints, human capital shortages, ambiguities in ethical and regulatory areas and the challenges that impact technical integration. It also includes a discussion of the most practical plans of action that practitioners in the field of accounting can employ to adapt to the current and ever-evolving landscape. This thorough analysis concludes that the sustainable digitalization of the accounting sector in Kenya highly depends on a concerted effort from educational institutions, industry stakeholders, government agencies, and professional bodies. It provides pragmatic recommendations for policymakers and provides suggestions for areas of further research, with a deep emphasis on phased implementation, capacity building, across-the-board empirical research, boosted investment in critical and resilient infrastructure, and functional governance frameworks.
Implementation of Non-Profit Entity Accounting (PSAK 45) at the Istiqomah Foundation Fitri Dwi Jayanti
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.v2i4.1012

Abstract

This study examines the application of Financial Accounting Standards Statement 45 on Financial Reporting of Non-Profit Entities at the Istiqomah Foundation, which operates in the education sector. Non-profit organizations, especially educational foundations, require an accountable financial reporting system to maintain stakeholder trust. The purpose of this study is to analyze the conformity of the Istiqomah Foundation's accounting practices with PSAK 45 standards and to identify obstacles encountered in its implementation. The research method uses a descriptive qualitative approach with data collection techniques through interviews, observation, and documentation. The results show that the Istiqomah Foundation has prepared a statement of financial position and activity report, but there are still deficiencies in the presentation of the cash flow statement and notes to the financial statements. The classification of net assets is not fully in accordance with the provisions of PSAK 45, which distinguishes between permanently restricted, temporarily restricted, and unrestricted net assets. The main obstacles found include limited human resources who understand non-profit accounting and the absence of an adequate computerized accounting system. The study recommends the need for non-profit accounting training for foundation financial managers and the development of an accounting information system that is appropriate to the characteristics of non-profit educational entities.
An Evaluation of the Accounting Information System of BUMDes Maju Rahayu Kustiyono Kustiyono
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.v2i4.1013

Abstract

Village-Owned Enterprises (BUMDes) function as important economic institutions that contribute to enhancing the welfare and independence of rural communities. BUMDes Maju Rahayu, as one of the rapidly developing BUMDes, requires a reliable and effective accounting information system to support transparent and accountable financial management. This study aims to evaluate the implementation of the accounting information system at BUMDes Maju Rahayu using a qualitative approach with a case study method. Data collection was conducted through in-depth interviews with BUMDes managers and direct observation of financial recording and reporting processes. The findings reveal that the existing accounting system still faces several challenges, including incomplete documentation, limited internal control, and dependence on manual bookkeeping. These issues hinder the accuracy and timeliness of financial information. The study recommends capacity-building for human resources, adoption of technology-based accounting systems, and strengthening of internal control procedures to improve financial management quality and organizational performance in BUMDes operations.
The Role of Customer Journey in Building Positive Emotions through Customer Experience in E-Dabu BPJS Ni Putu Nina Nuryati; I Gusti Ngurah Agung Gede Eka Teja Kusuma; Ni Putu Cempaka Dharmadewi Atmaja
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.v2i4.1016

Abstract

The increasing participation in JKN in Denpasar has prompted BPJS Kesehatan to optimize the use of e-Dabu; however, the service continues to face persistent technical and usability challenges. Ongoing system issues, limited user proficiency, and unsatisfactory user experiences have reduced engagement with e-Dabu, highlighting the importance of understanding how the customer journey shapes positive emotions and customer passion through customer experience. This quantitative study employs validated measurement scales covering e-Dabu, customer journey, positive emotions, customer passion, and customer experience, with a sample of 190 business entity PICs at the BPJS Kesehatan Denpasar Branch. Data were analyzed using the SEM-PLS method, and the findings reveal that customer journey and positive emotions significantly influence customer experience. Additionally, positive emotions and customer experience significantly affect customer passion, while customer journey does not directly impact customer passion. The study concludes that enhancing customer journey, positive emotions, and customer experience is essential for increasing customer passion within BPJS Kesehatan Denpasar. These findings offer valuable theoretical and practical contributions to improving digital public service management.
The Effect of Reward and Punishment on the Turnover Intention of Maharagung Organizer Crew Rahmadani Farhansyah; Mei Retno Adiwati
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.v2i4.1060

Abstract

This research looks at why freelance event crews think about leaving Maharagung Organizer by focusing on two things: the rewards they receive and the punishments they face in a project-based setup. The core issue is that crews feel dissatisfied when rewards are unclear or rarely given, while discipline rules can feel uneven, so the goal is to see whether these practices actually change how much people want to quit. The study uses a simple survey design and analyzes the results with a PLS model in SmartPLS after checking that the questions reliably measure reward, punishment, and turnover intention, and it includes everyone active and reachable during the data phase. The results point one way: fair, transparent rewards help people want to stay, while discipline does more to set standards than to keep people from leaving; taken together, that means rewards carry most of the weight for retention, and punishments mostly support order and safety. The bottom line for managers is to make rewards predictable, tied to performance, and clearly communicated, then keep discipline fair and consistent in the background so crews feel respected and choose to keep taking future event offers.

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