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Climate Risk Finance: A Bibliometric Analysis of Global Research Trends Ulfa Muttoharoh; Revanda Satria Buana
International Journal of Economics and Management Sciences Vol. 1 No. 1 (2024): February : 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.v1i1.1035

Climate risk finance has emerged as an increasingly important field of research along with the growing urgency to address climate change and its impacts on the global financial system. Climate change poses real risks to the stability of the international economy and financial systems. Climate risk finance represents an approach that encompasses various financial instruments in supporting climate change mitigation and adaptation. Although the term climate risk finance has not been widely used explicitly as a single keyword, the concept that integrates climate risk and financing is reflected in related keywords such as climate risk, climate finance, and climate change. This study employs a bibliometric analysis method using the Scopus database, supported by analytical tools such as VOSviewer and R Studio, to explore the development of research on climate risk finance. The study identifies publication patterns, international collaborations, and emerging themes within the related literature. The findings show that the publication rate on climate risk finance is relatively moderate each year, but has experienced growth in the last decade. The evolving understanding in this field is expected to strengthen the resilience of financial systems and support sustainable strategies to address long-term climate risks.

The Profitability, Capital Intensity, and Leverage, Their Effect on Tax Avoidance Ammara Fayyaz Prasetyo; Retno Indah Hernawati; Harun Harun
International Journal of Economics and Management Sciences Vol. 1 No. 1 (2024): February : 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.v1i1.1036

Tax avoidance is an effort made by companies to reduce the amount of tax payable. The main source of state revenue is taxes, but tax avoidance that exploits legal loopholes to reduce the tax burden remains an issue on the Indonesia Stock Exchange during the period 2020 to 2024. This study aims to examine the effect of profitability, capital intensity, and leverage on tax avoidance. This study applies a quantitative research approach using secondary data obtained from annual financial reports published on the official website www.idx.co.id as well as from the respective company websites. The analytical method employed is multiple linear regression. The research population consists of property and real estate companies listed on the Indonesia Stock Exchange from 2020 to 2024, with a final sample of 92 observations selected through purposive sampling. The findings reveal that profitability and capital intensity significantly influence tax avoidance, whereas leverage shows no significant effect on tax avoidance.

The Mediation Role of Job Satisfaction in the Relationship between Career Development and Work Stress on Employee Loyalty: Case Study at Bpr Agung Sejahtera Wahyu Arif Hardianto; Hertiana Ikasari
International Journal of Economics and Management Sciences Vol. 1 No. 1 (2024): February : 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.v1i1.1039

This study aims to analyze and test the mediating role of job satisfaction in the relationship between career development and job stress on employee loyalty at BPR Agung Sejahtera. This study used a quantitative methodology to collect primary data from 90 employees of BPR Agung Sejahtera through questionnaires. Partial Least Squares (PLS) with Structural Equation Modeling (SEM) was used to test the relationship between latent variables. Data testing included validity, reliability, bootstrapping , Adjusted R-Square, Path Coefficient, and Specific Indirect Effects . The results showed that career development had a positive and significant effect on job satisfaction. Conversely, job stress was found to have a negative and significant effect on job satisfaction. Career development also had a positive and significant effect on employee loyalty. Job stress had a negative and significant effect on employee loyalty. Job satisfaction had a positive and significant effect on employee loyalty. However, the mediating role of job satisfaction in the relationship between career development and job stress on employee loyalty proved to be insignificant. This finding indicates that employee loyalty is more influenced by good career development and low levels of job stress than the mediating role of job satisfaction. Overall, these findings conclude that managing career development and work stress through job satisfaction is crucial for increasing employee loyalty. It is hoped that these research findings will help BPR Agung Sejahtera's management better manage its human resources to achieve the company's goals.

Effect of Red Flags and Competence on Fraud Detection with Professional Skepticism as Moderation Gusti Ngurah Adhitya Putra Utama; Yadhurani Dewi Amritha
International Journal of Economics and Management Sciences Vol. 1 No. 1 (2024): February : 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.v1i1.1043

This study investigates the impact of auditor competence and red flag awareness on fraud detection ability, examining the moderating role of professional skepticism. As fraudulent financial reporting poses a critical threat to the integrity of financial disclosures and stakeholder trust, understanding the key factors influencing an auditor's detection capabilities is essential. This study employed a quantitative approach, gathering data from auditors at Public Accounting Firms (KAP) in Bali Province via a four-point Likert scale questionnaire. The data were subsequently analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The findings indicate that both auditor competence and an awareness of red flags significantly and positively enhance fraud detection capabilities. Conversely, professional skepticism, when analyzed for its direct influence, demonstrated a significant negative effect on this ability. Furthermore, skepticism exhibited a complex moderating role: it significantly weakened the positive relationship between competence and fraud detection, while not significantly moderating the link between red flags and detection ability. These results provide crucial theoretical contributions by revealing the nuanced and sometimes counter-intuitive role of professional skepticism. Practically, they inform policy for audit firms and regulatory bodies, suggesting that while fostering competence and red flag awareness is vital, the application of skepticism requires a more sophisticated and refined approach to truly enhance audit quality and overall fraud detection effectiveness.

Determinants of Personal Taxpayer Compliance: Evidence from North Badung Tax Office Ni Putu Yuria Mendra; Putu Wenny Saitri; I Gusti Putu Eka Rustiana Dewi; Ni Komang Janitri Pratiwi; Ni Made Swinta Setiani
International Journal of Economics and Management Sciences Vol. 1 No. 1 (2024): February : 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.v1i1.1047

Taxes are the largest contributor to state revenue in financing national development. Tax compliance is the act of the taxpayer in fulfilling their tax obligations following the provisions of the legislation and tax implementation regulations in force in a country. Efforts made by the government to improve taxpayer compliance are by reforming tax laws and the tax administration system. This study aims to determine the effect of tax knowledge, tax sanctions, the benefit of the taxpayer identification number, and modern tax administration systems on personal taxpayer reporting compliance at the tax office in North Badung. The population of this research is personal taxpayers at the North Badung Tax Office Services, which is based on the data of individual taxpayers, as many as 95,542 people. The sample in this study consisted of 76 individual taxpayers who reported compliance, selected using a non-probability sampling method with an accidental sampling technique. The data analysis technique used is multiple linear regression analysis. The results showed that the tax knowledge variable did not affect personal taxpayer compliance, while the tax sanctions variable, the benefit of the taxpayer identification number, taxpayer awareness, and the modern tax administration system had a positive effect on personal taxpayer reporting compliance. Further research can expand on this study by incorporating other variables that, in theory, influence taxpayer reporting compliance, such as tax services.

Uncovering Fraudulent Financial Reporting: Fraud Hexagon and the Moderating Role of Information Technology Adoption Prasada Agra Swastyayana; Imang Dapit Pamungkas
International Journal of Economics and Management Sciences Vol. 1 No. 1 (2024): February : 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.v1i1.1049

This research aims to examine the effect of the Fraud Hexagon dimensions on fraudulent financial reporting (FFR) in the banking sector in Indonesia, as well as analyze the moderating role of information technology (IT) adoption. Using a quantitative approach, this research using secondary data with purposive sampling technique to select 43 banks listed on the Indonesia Stock Exchange during the period 2020 to 2023. Financial reporting fraud is measured using the F-Score model, and the analysis technique used is PLS-SEM with WarpPLS 7.0 tools. The results showed that the opportunity (Ineffective Monitoring), and capability (CEO Change) had a positive effect in increasing the possibility of fraudulent financial reporting. Furthermore, IT adoption does not moderate the relationship between any of the Fraud Hexagon elements and FFR. These findings make an important contribution to the development of understanding of fraudulent financial reporting through fraud hexagon framework and technological approaches. The results of this research provide insights for banking regulators, auditors, and corporate policy makers in designing more effective fraud detection and prevention strategies.

Climate Risk Finance: A Bibliometric Analysis of Global Research Trends Ulfa Muttoharoh; Revanda Satria Buana
International Journal of Economics and Management Sciences Vol. 1 No. 1 (2024): February : 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.v1i1.1052

Climate risk finance has emerged as an increasingly important field of research along with the growing urgency to address climate change and its impacts on the global financial system. Climate change poses real risks to the stability of the international economy and financial systems. Climate risk finance represents an approach that encompasses various financial instruments in supporting climate change mitigation and adaptation. Although the term climate risk finance has not been widely used explicitly as a single keyword, the concept that integrates climate risk and financing is reflected in related keywords such as climate risk, climate finance, and climate change. This study employs a bibliometric analysis method using the Scopus database, supported by analytical tools such as VOSviewer and R Studio, to explore the development of research on climate risk finance. The study identifies publication patterns, international collaborations, and emerging themes within the related literature. The findings show that the publication rate on climate risk finance is relatively moderate each year, but has experienced growth in the last decade. The evolving understanding in this field is expected to strengthen the resilience of financial systems and support sustainable strategies to address long-term climate risks.

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

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

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

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.

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Contact Name
Imang

Contact Email
garuda@apji.org

Phone
+6285885852706

Journal Mail Official
international@areai.or.id

Editorial Address
Perum Cluster G11 Nomor 17 Jl. Plamongan Indah, Kadungwringin, Pedurungan, Semarang, Provinsi Jawa Tengah, 50195

Location
Kota semarang,

Jawa tengah

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Imang

Contact Email garuda@apji.org

Phone +6285885852706

Journal Mail Official international@areai.or.id

Editorial Address Perum Cluster G11 Nomor 17 Jl. Plamongan Indah, Kadungwringin, Pedurungan, Semarang, Provinsi Jawa Tengah, 50195

Location Kota semarang, Jawa tengah INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Imang

Contact Email
garuda@apji.org

Phone
+6285885852706

Journal Mail Official
international@areai.or.id

Editorial Address
Perum Cluster G11 Nomor 17 Jl. Plamongan Indah, Kadungwringin, Pedurungan, Semarang, Provinsi Jawa Tengah, 50195

Location
Kota semarang,

Jawa tengah

INDONESIA