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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 257 Documents
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The Effect of The Number of Msmes, The Number of Buildings and Grdp on City District Tax Revenue in South Sulawesi Province Nur Alif Sapoetra; Abd. Rahim; Citra Ayni Kamaruddin; Sri Astuty; Abdul Rajab
International Journal of Economics and Management Sciences Vol. 3 No. 2 (2026): May : 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.v3i2.1221

Abstract

This research investigates the effect of the amount of MSMEs, the number of buildings, and GRDP on regional tax revenue in selected cities and regencies in South Sulawesi, driven by the inconsistency between the growth of economic potential and the realization of tax revenue, where increases in MSMEs, buildings, and GRDP are not always followed by higher tax receipts. The study aims to analyze the effect of these variables and identify the most significant factors contributing to regional fiscal capacity. A quantitative approach is employed using panel data that combine time series and cross-sectional data from 2015-2024, analyzed through panel data regression with model selection based on Chow, Hausman, and Lagrange Multiplier test. The results show that partially, MSMEs and the number of buildings do not have a significant effect on tax revenue, while GRDP has a positive significant impact; however, simultaneously, all variables significantly influence tax revenue, as indicated by a high Adjusted R-squared value. These findings suggest that economic growth, as proxied by GRDP, plays a more dominant role in increasing tax revenue compared to the mere increase in the number of MSMEs and buildings, implying that optimizing tax revenue requires not only expanding economic potential but also enhancing tax compliance, administrative efficiency, and the quality of economic growth.
Mobile Land and Building Tax Services as a Public Service Strategy: Between Accessibility and Taxpayer Compliance Nathalie Suharto; Sri Trisnaningsih
International Journal of Economics and Management Sciences Vol. 3 No. 2 (2026): May : 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.v3i2.1222

Abstract

This study aims to analyze the implementation of mobile service units (mobling) at UPTB 2 Surabaya as a public service strategy to improve taxpayer compliance in paying Land and Building Tax (PBB), as well as to identify the gap between service accessibility and taxpayer compliance behavior. This research employed a descriptive qualitative approach, with data collected through participatory observation, unstructured interviews, and documentation. The findings show that the mobile service units have improved accessibility and simplified the tax payment process, particularly for taxpayers facing distance and time constraints. However, the improved accessibility has not been fully followed by consistent compliance behavior. Taxpayers still tend to make payments situationally, especially when dealing with administrative matters or when incentive policies, such as penalty waivers, are implemented. In addition, weak enforcement of sanctions and several administrative constraints continue to affect the level of taxpayer compliance. These findings indicate that the mobile service units are effective as a public service strategy in expanding access to tax payment services, but have not yet been fully effective in encouraging voluntary and sustainable taxpayer compliance.
Demographic Factors, Psychographic Factors, and Digital Promotion on Golf Participation Decisions: The Mediating Role of Sport Commitment Lestari Wuryanti; Siti Auliya Putri; Ayu Nursari
International Journal of Economics and Management Sciences Vol. 3 No. 2 (2026): May : 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.v3i2.1223

Abstract

Golf participation has increasingly become a lifestyle-oriented recreational activity that combines physical exercise, social interaction, and personal identity. However, participation decisions are not only shaped by individual interest, but also by demographic readiness, psychographic orientation, digital promotional exposure, and psychological commitment to the sport. This study aims to examine the influence of demographic factors, psychographic factors, and digital promotion on golf participation decisions in Bandar Lampung, with sport commitment as a mediating variable. A quantitative survey approach was employed using purposive sampling. Data were collected from 287 golf participants through a structured questionnaire measured with a five-point Likert scale. The data were analyzed using multiple linear regression and Sobel mediation testing. The findings show that demographic factors, psychographic factors, digital promotion, and sport commitment have positive and significant effects on golf participation decisions. Sport commitment was found to be the strongest predictor and significantly mediated the relationship between demographic factors, psychographic factors, digital promotion, and golf participation decisions. These results indicate that golf participation is influenced not only by access, lifestyle, and digital promotion, but also by the level of commitment developed by participants. This study contributes to sport marketing literature by integrating individual, psychological, and digital factors into one empirical model of golf participation behavior.
Evaluation of Restaurant Taxpayer Compliance in Surabaya City Based on the SIMPADA Tax Reporting Ratio Husnul Khotimah; Sri Trisnaningsih
International Journal of Economics and Management Sciences Vol. 3 No. 2 (2026): May : 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.v3i2.1224

Abstract

This study evaluates restaurant taxpayer compliance in Surabaya based on the tax reporting ratio through the SIMPADA system (Regional Tax Information System). The research applies a descriptive quantitative method using secondary data obtained from the Regional Revenue Agency of Surabaya for the period 2023–2025. The purpose of this study is to assess the effectiveness of tax administration and monitoring efforts in improving compliance among restaurant taxpayers. The findings show that the restaurant tax reporting ratio experienced a gradual increase, rising from 60.33% in 2023 to 61.08% in 2025. This upward trend indicates a positive development in taxpayer compliance over the observed period. The implementation of SIMPADA, supported by real-time monitoring systems, contributes positively to compliance by simplifying tax reporting and payment procedures, improving administrative efficiency, and increasing transparency in tax management. Nevertheless, despite the improvement achieved, the effectiveness level remains below the expected target standard of 75%. Therefore, restaurant taxpayer compliance is still categorized as moderately effective. These results suggest that further optimization of the system, strengthened supervision mechanisms, and continuous taxpayer education programs are necessary to enhance compliance levels and support the achievement of local tax revenue targets more effectively and sustainably.
The Effect of Female Labor Force Participation Rate, Average Years of Schooling for Women, and Gender Inequality Index on Economic Growth in Indonesia: Panel Data Analysis 2018-2024 Putri Permata Liza; Ambya Ambya
International Journal of Economics and Management Sciences Vol. 3 No. 2 (2026): May : 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.v3i2.1226

Abstract

This research examines the impact of the Female Labor Force Participation Rate (FLFPR), women’s average years of schooling, and the Gender Inequality Index on economic growth in Indonesia during 2018-2024, with investment included as a control variable. The study uses a quantitative explanatory method and applies panel data regression analysis covering 13 provinces in Indonesia. To identify the most suitable estimation model, the Chow test, Husman test, and Lagrange Multipilier test were performed, and the Fixed Effect Model (FEM) was ultimately chosen.  The findings reveal that FLFPR and investment significantly contribute to economic growth in a positive direction. In contrast, women’s average years of schooling shows a positive relationship but does not significantly influence economic growth. Meanwhile, the Gender Inequality Index is found to have a significant negative relationship with economic growth. Overall, the results imply that stronger female participation in the workforce and lower levels of gender inequality can support higher economic growth in Indonesia.
Examining the Role of FOMO in TikTok Storytelling on Purchase Decisions of One Piece Comics Alberta Adinata; Sudarmiatin; Heri Pratikto
International Journal of Economics and Management Sciences Vol. 3 No. 2 (2026): May : 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.v3i2.1233

Abstract

Digital transformation has reconstructed the marketing landscape, positioning TikTok as a narrative and affective space that significantly shapes consumption decisions. This study investigates the interaction between Storytelling Marketing (STM), Electronic Word of Mouth (e-WOM), and Fear of Missing Out (FOMO) in influencing and mediating One Piece comic purchase intention. Using a Partial Least Squares Structural Equation Modeling (PLS-SEM) approach involving 385 respondents, the findings reveal that STM and e-WOM not only exert a direct effect on purchasing decisions but also generate psychological resonance manifested as FOMO, which further strengthens consumers’ impulsive and consumptive tendencies. In this context, TikTok functions not merely as a digital platform, but as an affective field where narratives, emotions, and social pressures intertwine, blurring the boundaries between storytelling and economic decision-making. The results highlight that content strategies on social media operate as mechanisms of meaning construction that activate symbolic ownership through collective emotional urgency. Thus, consumption behavior is shaped not only by rational evaluation but also by socially constructed emotional experiences embedded within digital interactions on TikTok.
The Influence of Human Resources Competence, Utilization of Accounting Information Systems, and Internal Control Systems: (Quality of Financial Statements with Transformational Leadership Style as a Moderation Variable in BMKG Bali Province) Aniceta Ardyahayu Anggarari; Gregorius Paulus Tahu; I Made Dauh Wijana
International Journal of Economics and Management Sciences Vol. 3 No. 2 (2026): May : 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.v3i2.1238

Abstract

The quality of government agency financial reports demonstrates accountability and transparency in public financial management, meeting the demands of good governance. This study aims to analyze the influence of human resource (HR) competency, the use of accounting information systems, and internal control systems on financial report quality, and to examine the role of transformational leadership as a moderating variable at the BMKG (Meteorology, Climatology, and Geophysics Agency) of Bali Province. This study employed a quantitative approach with a survey method. The population comprised all 75 financial and asset management employees at four BMKG work units in Bali Province. The sampling technique used saturated sampling, with all members serving as respondents. Primary data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) using SmartPLS software. The results of the study indicate that HR Competence has a positive and significant effect on the quality of financial reports, Accounting Information Systems do not affect the quality of financial reports, Internal Control Systems have a positive and significant effect on the quality of financial reports, Transformational Leadership Style has a positive and significant effect on the quality of financial reports, Transformational Leadership Style is unable to moderate the influence of HR and the use of accounting information systems on the quality of financial reports, and Transformational Leadership Style is proven to moderate the influence of internal systems on the quality of financial reports at the BMKG of Bali Province.

Page 26 of 26 | Total Record : 257

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