cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Imang
Contact Email
garuda@apji.org
Phone
+6281269402117
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
International Journal of Economics, Management and Accounting
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30480396     EISSN : 30469376     DOI : 10.62951
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
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 : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 241 Documents
 1   2   3   4   5 
The Effect Of Perceived Of Usefulness And Perceived Ease Of Use On Online Purchasing Behavior With E-Wallet User Satisfaction As Intervening : Study On Millennials As E-Wallet Users In Guntur District, Demak Regency Eka Puji Lestari; Firdaus Firdaus; Nurhayati Nurhayati; Irmaya Yulianti; Tengku Muhammad Ikhfan; Endah Ratnasari
International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i2.16

Abstract

This research is a type of quantitative research with non-probability methods. The population of this study is unknown, so it uses the Lemeshow formula, and the number of samples used is 100 respondents. The data collection technique used convenience sampling with the distribution of questionnaires that had been tested for the validity and reliability of the data. The data analysis method used consisted of descriptive analysis, evaluation of the outer model, evaluation of the inner model, and evaluation of indirect effects (mediation). The data analysis tool in this study uses the SmartPLS 3.0 software. The results of this study indicate that perceived of usefulness has a positive and insignificant effect on online purchasing behavior with a significance value of 1.326 < 1.96. Perceived of usefulness has a positive and significant effect on e-wallet user satisfaction with a significance value of 2.685 < 1.96. E-wallet user satisfaction has a positive and significant effect on online purchasing behavior with a significance value of 3.794 < 1.96. Perceived ease of use has a positive and significant effect on e-wallet user satisfaction with a significance value of 8.397 < 1.96. E-wallet user satisfaction has a positive and significant effect in mediating the relationship between perceived of usefulness and online purchasing behavior with a significance value of 2.685 < 1.96.
Application of Preparing Financial Reports for Micro, Small and Medium Enterprises Based on Entity Accounting Standards Without Public Accountability (SAK ETAP) Tania Tania; Erna Hendrawati; Lilik Pirmaningsih
International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i2.21

Abstract

Financial Accounting Standards for Entities Without Public Accountability are standards for preparing financial reports for MSMEs with the aim of making it easier for creditors and investors to view financial reports so that MSMEs can get loans to increase capital and make their business more advanced. The implementation of the preparation of financial statements by UD. X is not in accordance with the financial statements based on SAK ETAP. The purpose of this study is to find out (1) What are the obstacles faced by UD. X in compiling financial reports based on SAK ETAP (2) What are the impacts of not compiling financial reports based on SAK ETAP (3) Implementation of financial statement preparation at UD. X. This research uses qualitative method with case study method. The techniques used for data collection are interviews, observation, and documentation. The results of this study are (1) Lack of human resources so that they cannot prepare financial reports properly and correctly (2) Owners do not understand the importance of financial statements properly so they cannot make the right decisions (3) Recording of financial statements is recorded simply, not yet based on SAK ETAP.
Targeting Global Markets: Malaysia and Singapore, Kayavit's Effective MSME Strategy to Go International Yuliati Yuliati; Sudarmiatin Sudarmiatin; Rosmiza Bidin
International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i2.37

Abstract

Berkembangnya usaha kripik buah yang mampu memenuhi permintaan dipasar domestik, Kayavit berusaha untuk bisa mengekspor hasil produksinya. Penelitian ini bertujuan untuk mengetahui bagaimana strategi yang digunakan oleh Kayavit untuk menembus pasar global?dan tantangan yang dihadapi dalam penerapan strategi efektif UMKM Kayavit untuk Go International? Metode penelitian ini adalah kualitatif, dengan studi kasus sebagai pendekatan, tehnik wawancara yang digunakan melibatkan informan utama pemilik usaha dan informan pendukung adalah pekerja UMKM Kayavit KotaMalang. Teknik pengumpulan data dengan menggunakan wawancara, observasi, dan dokumentasi. Hasil yang diperoleh dari penelitian ini adalah UMKM Kayavit sudah berhasil menembus pasar luar negeri yaitu Singapura dan Malaysia. Kendala yang dihadapi Kayavit dalam menembus pasar internasional adalah belum terpenuhinya semua permintaan global karena kapasitas produksi yang tidak cukup besar. Birokrasi terkait produk ekspor yang rumit dan pesaing luar negeri yang menjual produk sejenis dengan harga yang lebih murah.Kontribusi penelitian untuk membantu petani sayur dan buah dalam meningkatkan ekonomi keluarga, UMKM Kayavit mengembangkan keripik sayur dan buah yang berkualitas dengan membeli bahan baku dari petani lokal.
Honed Leadership Skills: An Experience Based Approach Ryan Restu P; M. Isa Anshori; Moh.Marwasi; Siti Masrifah; Desika Livania
International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i2.38

Abstract

Leadership is a vital skill in a variety of life contexts, including education, business, and society. This scientific article presents a comprehensive review of how to hone leadership skills through an experience-based approach. The research method used is a qualitative approach. The data used is data sourced from literature review. We explain key concepts in leadership, outline experience-based approaches, and identify the benefits and challenges associated with these approaches. Additionally, we offer practical strategies for implementing experience-based approaches in educational and leadership development contexts. This scientific article aims to provide a deeper understanding of how direct experience can be a strong foundation in developing effective leadership skills.
Investigating The Link Between Sitting Habits And Low Back Pain In Administrative Staff: A Cross-Sectional Study Muhajir Muhajir; Nurwalmi Nurwalmi; Darwis Durahim; Syamsuddin Syamsuddin
International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i2.39

Abstract

The research aims to determine the relationship between sitting habits (position and duration) and the occurrence of low back pain in administrative employees at the Regional General Hospital of Prof. Dr. H. M. Anwar Makkatutu Bantaeng Regency in 2024. This study employs a quantitative descriptive design with cross-sectional study. A sample of 28 participants from 30 populations based on inclusion criteria using total sampling techniques. Data analysis used the chi-square test (X2) and Spearman's rank correlation coefficient (ρ) with a confidence level of 95%. Based on the analysis, there is a relationship between sitting position and the incidence of low back pain (p= 0.025), the level of relationship is moderate (ρ=0,573), and there is a relationship between sitting duration and the occurrence of low back pain (p= 0.044), the level of relationship is moderate (ρ=0.534).
The Influence of Sustainable Investment on Guizhou SME Performance Based on ESG Standards Chengwei Wen
International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i2.41

Abstract

This study investigates the connection between Environmental, Social, and Governance (ESG) factors that can impact a company's financial and operational performance. The research looks at how stakeholder and legitimacy theories can help explain the effects of the variables used in the study. Additionally, the study makes a unique contribution to the existing research on ESG and performance by examining the link between ESG and firm performance over ten years. Furthermore, the study explores the relationship between ESG and operational performance in SMEs in Guizhou. This provides valuable insights into how ESG can impact the performance of SMEs. ESG provides a comprehensive framework for businesses and investors to address environmental, social, and corporate governance issues. It promotes integrating economic and social benefits for sustainable corporate management and financial investment development. The number of respondents for this study was 380 enterprises from Guizhou. The results of this study show that parents’ purchase intention on training courses for their children would be impacted by their transformational leadership, organizational innovation, and social capital.
Comparative Analysis of Accounting Information’s Quality Pre and Post IFRS Adoption Mira Apriliana Sari; Liza Alvia; Agrianti Komalasari; Sari Indah Oktanti
International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i2.47

Abstract

Adoption of IFRS in Indonesia began in 2008, namely the initial adoption stage of IFRS based on Indonesia's commitment to support its achievements in one global accounting standard at the G20. IAI itself formulated the full adoption of IFRS in several stages, namely (1) the initial stage of IFRS adoption which began in 2008, (2) the convergence stage of preparation for full adoption of IFRS in 2010, (3) the first stage of full adoption of IFRS which began in 2012, (4) the second stage of full adoption of IFRS in 2015, (5) the third stage of full adoption of IFRS in 2018, (6) and the fourth stage of full adoption of IFRS in 2020. IFRS adoption is sought as a form of improving good financial reporting in improving quality of accounting information. This research will examine differences in the quality of accounting information before and after full adoption of IFRS. This research will take a sample of telecommunications sub sector companies,healthcare, and consumer non-cyclical registered as a member of the BEI. This research examines the value relevance of Ohlson's stock price proxy. The analysis technique used is paired sample t-test with a significance level of 5%. This research concludes that the full adoption of IFRS stage one has contributed to improving the quality of accounting information. This research shows that the quality of accounting information as seen from its value relevance will increase followed by a high increase in disclosure.
Influence Of Physical Work Environment Factors, Equipment And Materials On Occupational Health And Safety In Ahass City Workshop Poor Anas Firman Adi
International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i2.50

Abstract

In operate activity – activity his business, company must capable utilise source Power in the company. Wrong one of the most important aspects of resources within the company is the source Power man Which works as wheel drier activity company. One of the factors that can form satisfaction Work is the existence of guarantees and conditions Work Which comfortable for member organization. And K3 is wrong One factor Which can influence satisfaction Work .
Integration Of Green Monetary and Green Fiscal Policies In Supporting The Effectiveness Of Economic Transformation Towards Development Sustainable In Indonesia Putri Valentine; Sabilayana Sabilayana; Rusiadi Rusiadi; Suhendi Suhendi; Lia Nazliana Nasution
International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i2.52

Abstract

This research aims to determine Renewable Energy, Emission Intensity, Life Expectancy, and Unemployment Rate on Gross National Income (GNI) in Estonia, Finland, Germany, Hungary, and Norway. The variables in this research are Renewable Energy, Emission Intensity, Life Expectancy, and Unemployment Rate as independent variables, while the Gross National Income variable is the dependent variable. This research uses secondary data taken from the OECD from 2011-2023. The data analysis technique used is the Autoregressive Distributed Lag (ARDL) panel. The research results from the ARDL model analysis show that the country that is able to become a leading indicator for the stability of the GNI rate is only Norway. This is because all the variables or indicators in the research, namely (Renewable Energy, Life Expectancy, and Unemployment Rate), this country has a significant effect on GNI. while the Emission Intensity variable does not have a significant effect on GNI. If we look at the stability of the short run and long run, the Unemployment Rate variable, both in the short and long term, significantly controls the stability of GNI.
Improving The Efficiency and Quality of Sharia General Insurance at Sun Life Insurance at PT. Sun Life Syariah Medan Branch Nurjannah Nurjannah; Rahmi Syahriza
International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i2.53

Abstract

In general, insurance is providing risk protection to the insurer, namely an insurance organization and an agreement agreed upon for a certain period of time. PT Sun Life Syariah Medan Branch is a Sharia general insurance organization located on Jl. Captain Jumhana No. 127, Sukaramai II, Kec. Medan Area, Medan City, North Sumatra. The aim of this research is to find out how to increase the efficiency and quality of superior Sharia general insurance products at PT Sun Life Syariah Medan Branch. The research method uses qualitative methods. The research results obtained are that the level of efficiency of an organization is not determined by the amount of total income, total expenditure, or the total capital owned by the company. However, on the contrary, it is influenced by the business's ability to maximize profits through the effective use of its own resources, which determines the level of efficiency. For this reason, it can be concluded that the Sun Life Financial Syariah Medan Branch organization has better management skills than traditional insurance organizations to design products optimally and minimize the costs required.

Page 1 of 25 | Total Record : 241

 1   2   3   4   5 

Filter by Year

2024 2025


Reset
Filter By Issues
All Issue Vol. 2 No. 4 (2025): International Journal of Economics, Management and Accounting Vol. 2 No. 3 (2025): International Journal of Economics, Management and Accounting Vol. 2 No. 2 (2025): International Journal of Economics, Management and Accounting Vol. 2 No. 1 (2025): International Journal of Economics, Management and Accounting Vol. 1 No. 4 (2024): December : International Journal of Economics, Management and Accounting Vol. 1 No. 3 (2024): September : International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : International Journal of Economics, Management and Accounting Vol. 1 No. 1 (2024): March : International Journal of Economics, Management and Accounting