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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 290 Documents
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The Effect of Esg Score on Firm Performance With the Moderating Role of Board Independence: (A Study on Financial Sector Companies) Khairu Athaya; Sari Sembiring
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.v3i2.1246

Abstract

This study analyzes the transition of the Indonesian financial sector toward a sustainable financial ecosystem by examining the impact of Environmental, Social, and Governance (ESG) performance on firm profitability. Despite the regulatory push for sustainable finance, market responses to non-financial disclosures remain mixed, raising questions about whether sustainability practices genuinely enhance asset efficiency or merely impose administrative burdens. This study aims to investigate the effect of ESG Scores on Firm Performance and evaluate whether Board Independence acts as an internal governance mechanism to moderate this relationship. Utilizing a quantitative approach, a purposive sample of 30 financial companies listed on the Indonesia Stock Exchange was observed from 2021 to 2023, yielding 90 firm-year observations analyzed via panel data regression with mean-centered Moderated Regression Analysis (MRA). The empirical results reveal that ESG Scores have an insignificant negative impact on Return on Assets (ROA). Furthermore, Board Independence fails to moderate the relationship. These findings conclude that ESG integration in Indonesia is currently compliance-driven rather than substantive, where the short-term structural costs of sustainability disclosure still outweigh its immediate accounting returns.
The Influence of Income and Lifestyle on Financial Management Behavior through Financial Knowledge in BMKG Employees of Bali Province Ni Kade Juniasih; I Gusti Ngurah Bagus Gunadi; 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.v3i2.1254

Abstract

Individual financial management is the process of planning, regulating, and controlling income and expenses so that the needs of life can be met in a balanced manner. The study aims to analyze the influence of income and lifestyle on financial management behavior through financial knowledge in BMKG employees of Bali Province. The population and sample in this study were all employees of BMKG Bali Province as many as 199 respondents who were determined using census techniques. Data collection was carried out using questionnaires, interviews and documentation. Data analysis was carried out using partial least square (PLS) analysis. The results of the analysis show that income has a positive and significant effect on financial management behavior through BMKG employees of Bali Province, that lifestyle has a negative and significant effect on financial management behavior in BMKG employees of Bali Province, financial knowledge has a positive and significant effect on financial management behavior in BMKG employees of Bali Province, income has a positive and significant effect on financial knowledge in BMKG Bali Province employees, lifestyle has a negative and significant effect on financial knowledge in BMKG Bali Province employees, income has a positive and significant effect on financial management behavior through financial knowledge in Bali Province BMKG employees and lifestyle has a negative and significant effect on financial management behavior through financial knowledge in Bali Province BMKG employees.
Fiscal Decentralization Revisited: Rethinking Local Tax Performance and Fiscal Autonomy for Fiscal Resilience Anggi Mega Rizki; Rindu Rika Gamayuni; Pigo Nauli
International Journal of Economics and Management Sciences Vol. 3 No. 1 (2026): 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.v3i1.1094

Abstract

Changes in intergovernmental fiscal transfer policies and the increasing emphasis on spending efficiency in Indonesia have encouraged regional governments to strengthen fiscal independence through the optimization of locally generated revenues, particularly local taxes. This study aims to evaluate local tax performance as a strategic instrument for supporting regional fiscal autonomy and fiscal resilience under fiscal decentralization. The analysis focuses on regional governments in Lampung Province during Fiscal Years 2019–2023. Using a descriptive quantitative research design, this study employs secondary data obtained from audited regional financial reports. The analytical framework applies a value for money approach to assess local tax effectiveness, complemented by growth ratio analysis to examine revenue dynamics over time. The findings indicate that local tax performance varies considerably across regions, revenue growth remains volatile, and fiscal resilience is more likely to emerge in regions where effectiveness and growth are relatively balanced. Overall, the results suggest that strengthening fiscal autonomy requires not only achieving revenue targets but also ensuring stable and sustainable local tax performance.
Strategic Integration of Sustainable Accounting in Firms : A Case of East African Breweries Limited (EABL) Catherine Mosiara Kenyatta; Dwi Suhartini
International Journal of Economics and Management Sciences Vol. 3 No. 1 (2026): 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.v3i1.1098

Abstract

The East African Breweries Limited is one of the most notable beverage manufacturers in East Africa. This study aims to explore the company’s integration of sustainable accounting, especially given the paucity of information on how organizations incorporate the now popular environmental, social and governance (ESG) considerations. It is for this reason that this paper hopes to provide profound insight into the mater especially within the Kenyan corporate context. The author utilized a descriptive qualitative approach and used highly credible secondary sources, including sustainability reports, expert reviews, policy documents and recent scholarly materials. Thematic content analysis ensured the study identifies strategies used by companies currently, the most strategic integration frameworks and the impact of these mechanisms on stakeholder value and overall decision-making. Findings show that the organization has made significant inroads in implementing sustainability. Still, there are challenges that continue to face this process, including inadequate integration into the financial decision-making process and poor reporting. Undoubtedly, this paper valuable real-world recommendations for boosting integration of sustainability efforts into accounting and contributes to the current academic discourse on the significance of corporate sustainable accounting in East Africa.  
Corporate Social Responsibility Disclosure, Tax Avoidance, and the Moderating Role of CEO Overconfidence in Indonesia Dwi Nuryanti Kharisma Putri; Susi Sarumpaet
International Journal of Economics and Management Sciences Vol. 3 No. 1 (2026): 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.v3i1.1120

Abstract

This study examines the relationship between Corporate Social Responsibility (CSR) disclosure and tax avoidance, with CEO Overconfidence considered as a moderating factor. The research focuses on non-cyclical consumer goods companies listed on the Indonesia Stock Exchange during the 2022-2024 period. Using annual and sustainability reports, the analysis employs multiple linear regression and moderated regression analysis (MRA). Robust standard errors based on the Newey-West method are applied to ensure reliable estimation. The results indicate that CSR disclosure does not have a significant direct effect on tax avoidance. However, CEO Overconfidence significantly moderates the relationship between CSR disclosure and tax avoidance, highlighting the role of executive behavioral characteristics in corporate tax decisions. These findings suggest that CSR disclosure alone is insufficient to explain firms’ tax avoidance behavior without considering managerial traits. The study contributes to the literature by integrating behavioral perspectives into tax avoidance research and emphasizing the importance of executive oversight in aligning CSR practices with responsible tax behavior.
The Effect of Gender Diversity on Board of Commissioners and Directors to Firm Performance: the Moderating Role of ESG Performance in Indonesian Listed Companies From 2021-2023 Ghea Laili Putri Garien; Susi Sarumpaet
International Journal of Economics and Management Sciences Vol. 3 No. 1 (2026): 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.v3i1.1123

Abstract

This study investigates the interconnected roles of board gender diversity and Environmental, Social, and Governance (ESG) performance on firm performance within Indonesia's distinctive two-tier corporate governance system. Utilizing a panel dataset of 80 companies listed on the Indonesia Stock Exchange from 2021 to 2023 and employing a fixed-effects regression model, the analysis measures gender diversity on both the Board of Commissioners (BOC) and Board of Directors (BOD) using the Blau Index, with firm performance proxied by Tobin's Q and ESG performance sourced from Refinitiv Eikon scores. The empirical results reveal that gender diversity on both the BOC and BOD does not have a statistically significant effect on firm performance, failing to support agency, upper echelons, and gender socialization theories. Furthermore, ESG performance demonstrates a significant negative direct effect aligning with the trade-off perspective that current implementation costs outweigh benefits. Crucially, the analysis finds that ESG does not moderate the board diversity-performance relationship, as both interaction terms are statistically insignificant. These findings collectively indicate that the potential governance and strategic advantages of board gender diversity are not being realized in the Indonesian context. The study concludes that this is attributable to several structural barriers, including tokenistic board appointments, the early-stage and often symbolic nature of ESG adoption focused on compliance rather than integration, and a weak institutional environment characterized by voluntary frameworks and socio-cultural constraints that limit the substantive influence of women in governance roles.
Implementation of Lean Hospital and Continuous Improvement in Reducing Outpatient Pharmacy Waiting Time Afrianti Handayani; Aprilita Rina Yanti; Agusdini Banun
International Journal of Economics and Management Sciences Vol. 3 No. 1 (2026): 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.v3i1.1178

Abstract

Prescription waiting time is a key indicator of pharmacy service quality that directly influences patient satisfaction and hospital efficiency. Data from the Outpatient Pharmacy Installation of Pelabuhan Jakarta Hospital show average waiting times of 30.49 minutes for non-compounded medications and 35.93 minutes for compounded medications. Although these figures are still within national standards, they have not met the hospital’s internal targets, indicating inefficiencies that require systematic improvement.This study aimed to analyze prescription waiting times and identify waste in outpatient pharmacy services using Lean Hospital and Continuous Improvement approaches. A qualitative analytical method with a case study design was applied. Data collection involved participatory observation, in-depth interviews with key informants (head of pharmacy, pharmacists, and technicians), and document review. Analysis utilized Lean tools such as Value Stream Mapping (VSM), identification of Value Added (VA) and Non-Value Added (NVA) activities, bottleneck analysis, fishbone diagram, and Failure Mode and Effects Analysis (FMEA).The findings revealed that service processes were dominated by non-value-added activities, especially during prescription receipt, verification, packaging, and dispensing. Major wastes included waiting, motion, and overprocessing. Contributing factors were uneven staff distribution, suboptimal e-prescribing systems, incomplete prescriptions, and lack of standardized procedures. The proposed future state VSM demonstrated potential improvements in reducing waiting time and enhancing service efficiency.
The Influence of Lifestyle and Financial Literacy on Financial Behavior: The Mediating Role of Financial Knowledge among Employees of the Bali Regional Police Mustika Putri, Nyoman Ayu; Bagus Gunadi, I Gusti Ngurah; Gregorius Paulus Tahu
International Journal of Economics and Management Sciences Vol. 3 No. 3 (2026): 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.v3i3.1265

Abstract

This study aims to analyze the effects of lifestyle and financial literacy on financial behavior, with financial knowledge serving as a mediating variable among employees of the Bali Regional Police (Polda Bali). The study is motivated by the importance of effective financial management among employees, as lifestyle patterns and levels of financial literacy may significantly influence financial behavior. Financial knowledge is considered a crucial factor that enhances individuals’ ability to make informed, responsible, and sustainable financial decisions.The population consisted of all employees of Polda Bali, with a sample of 99 respondents determined using the Slovin formula. This study employed a quantitative research approach using primary and secondary data sources. Data were collected through questionnaires, interviews, and documentation. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine both direct and indirect relationships among the variables. The findings indicate that lifestyle has a negative and significant effect on both financial behavior and financial knowledge, whereas financial literacy has a positive and significant effect on financial behavior and financial knowledge. In addition, financial knowledge positively and significantly influences financial behavior. The mediation analysis reveals that financial knowledge partially mediates the relationship between lifestyle and financial behavior, as well as the relationship between financial literacy and financial behavior among employees of the Bali Regional Police. These results highlight the importance of improving financial literacy and financial knowledge to foster better financial behavior.
The Effect of Social Media Marketing and Word-of-Mouth on Tourist Loyalty: The Mediating Role of Revisit Intention at PT Bali Hai Mandiri Sakti, Bali Putu Juarez Robin Putra; I Gusti Ngurah Agung Gede Eka Teja Kusuma; I Gusti Ngurah Bagus Gunadi
International Journal of Economics and Management Sciences Vol. 3 No. 3 (2026): 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.v3i3.1266

Abstract

Consumer loyalty reflects customers' commitment to repurchase preferred products or services despite competing alternatives. This study aims to examine the effects of social media marketing and word of mouth on tourist loyalty, with revisit intention serving as a mediating variable at PT. Bali Hai Mandiri Sakti, Bali. The study employed a quantitative approach involving 150 tourists selected using Hair's sampling formula. Data were collected through questionnaires, interviews, and documentation and analyzed using Partial Least Squares (PLS). The findings reveal that social media marketing and word of mouth have positive and significant effects on revisit intention. Both variables also positively and significantly influence tourist loyalty. In addition, revisit intention has a positive and significant effect on tourist loyalty and partially mediates the relationships between social media marketing and tourist loyalty, as well as between word of mouth and tourist loyalty. These findings indicate that effective social media marketing and positive word of mouth enhance tourist loyalty both directly and indirectly by strengthening tourists' intention to reuse the services of PT. Bali Hai Mandiri Sakti. The study highlights the importance of integrating digital marketing and customer recommendations to foster sustainable tourist loyalty.
The Influence of Financial Factors on the Value of Non-Cyclical Consumer Companies on the Indonesia Stock Exchange Hannifah Murtaaja Zulianti; Citra Ramayani; Dahen, Lovelly Dwinda
International Journal of Economics and Management Sciences Vol. 3 No. 3 (2026): 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.v3i3.1272

Abstract

This study examines the effect of financial factors on firm value in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Specifically, the study investigates whether capital structure, liquidity, profitability, firm size, and dividend policy influence firm value. A quantitative research approach was employed using secondary data obtained from the annual reports of 30 companies selected through purposive sampling, resulting in 150 panel data observations. The data were analyzed using panel data regression with EViews 14. Based on the Chow and Hausman tests, the Fixed Effect Model (FEM) was selected as the most appropriate estimation model. The results indicate that capital structure has a positive and significant effect on firm value, while liquidity, profitability, firm size, and dividend policy do not have significant effects. In addition, all independent variables simultaneously have a significant effect on firm value. These findings provide empirical evidence on the determinants of firm value in the Consumer Non-Cyclicals sector and offer practical implications for investors and corporate managers in formulating financial and investment decisions.

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