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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
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Analysis Of Professional Ethics Violations At Anderson and Public Accounting Firm Indonesia Syamsiyatur Robi’ah; Sri Trisnaningsih
International Journal of Economics, Management and Accounting Vol. 2 No. 1 (2025): 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.v2i1.291

Abstract

Based on the official announcement from the Financial Services Authority (OJK) as the regulatory body, the Public Accounting Firm Anderson and Partners was issued an administrative sanction in the form of a one-year suspension of their registration from the date the letter was issued. The ethical violations committed by Public Accountant Anderson Subri from Anderson and Partners highlight the importance of applying professional ethics in the audit process of financial statements. This case also demonstrates the critical need for compliance with OJK regulations for registered Public Accountants and Public Accounting Firms. One of the key violations involved non-compliance with regulations regarding the conformity of transactions with applicable laws, which could lead to potential errors in the presentation of financial information. Ethics serve as a moral guide that ensures external auditors perform their duties in accordance with professional standards. This case underscores that adherence to professional codes of ethics is a crucial aspect for public accountants.
Literature Study: The Role Of Management Accounting System and Decentralization On Managerial Performance Larasati Pingkan; Sri Trisnaningsih
International Journal of Economics, Management and Accounting Vol. 2 No. 1 (2025): 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.v2i1.292

Abstract

A high-quality management accounting system provides accurate, timely, and relevant information to support managers in decision-making, planning, and control. Research shows a positive relationship between the quality of management accounting systems and managerial performance. In addition, decentralization, by delegating authority to lower-level managers, allows for faster and more effective decision-making and increases managerial motivation. Effective implementation of these two factors can significantly improve managerial performance and the competitiveness of a company.
Technical Analysis of Stock Price Movements Using Fibonacci Retracement and Moving Average Convergence Divergence Approaches : Study on Banking Stocks in the LQ45 Index I Kadek Dwik Darmawan; Henny Rahyuda
International Journal of Economics, Management and Accounting Vol. 1 No. 4 (2024): December : 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.v1i4.293

Abstract

This study aims to evaluate the accuracy of the Fibonacci Retracement and Moving Average Convergence Divergence (MACD) technical indicators in analyzing the movement of banking stock prices listed on the LQ45 index in the 2020 period. Based on data from PT Kustodian Sentral Efek Indonesia (KSEI) in 2023, there was a significant increase in the number of investors in the Indonesian stock market by 103.6 percent in 2020. This study uses a quantitative descriptive approach with a census method for sampling, which resulted in 5 banking companies as samples: BBCA, BBNI, BBRI, BBTN, and BMRI. Data analysis was carried out using the Fibonacci Retracement indicator to identify potential support and resistance levels, and the MACD indicator to evaluate the strength, direction, and momentum of stock price movements. The results showed that 11 of the 11 signals generated by the Fibonacci Retracement were proven to be accurate, while 43 of the 53 signals generated by the MACD were also proven to be accurate. In conclusion, the buy and sell signals generated by the Fibonacci Retracement and MACD indicators are reliable and effective for use in banking stock trading.
Analysis of Inequality Structure and Its Correlation With Government Expenditure : A Study of Western Indonesia Ririn Nopiah; Barika Barika; Septriani Septriani
International Journal of Economics, Management and Accounting Vol. 1 No. 4 (2024): December : 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.v1i4.295

Abstract

Efforts to reduce regional inequality are aimed at Accelerate equitable development . Implementing a healthy fiscal policy through government spending is a form of effort to reduce this inequality . Government spending can provide intervention in regional policies to boost the economy through regional government spending and revenue . This study examines the development of inter -regional inequality mapping through the Class typology method , measuring inequality with the Williamson index , and testing multiple linear regression to analyze regional government spending on inequality in the Western Region of Indonesia in 2019-2022. The results show that the average regional inequality index is at moderate inequality , namely 0.465. In addition , the regression results show that efforts to reduce regional inequality aimed at Accelerate equitable development through fiscal policy trend to be ineffective . The contribution of government spending has not been significant impact on reduce inequality . Therefore , evaluation and improvement in government spending policies are needed so that they can be more effective in achieving the goal of alleviating regional inequality in the western region of Indonesia.
The Moderating Role of Brand Love and Brand Obsess in Customer-Oriented Deviance: An Exploratory Study Abbas, Zaki Muhammad; Jasim, Saif Ali; Idan, Afrah Raheem
International Journal of Economics, Management and Accounting Vol. 2 No. 1 (2025): 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.v2i1.296

Abstract

The current research examines the interactive role of brand love in its dimensions (brand passion, brand familiarity, brand commitment) and obsession with brand in the customer-oriented deviation represented in (financial motives, ego motives, motives of revenge), and accordingly, the opinions of some customers towards some tourism and travel companies have been surveyed by five companies (Bright Light Company for Tourism and Travel, and Al-Mohib Company for Tourism and Travel,  And the Banner Summit Company for Travel and Tourism, Al-Shams International Company, and Icor Company) for the period (June to late August 2024) and customers showed great cooperation by responding to the paragraphs of the study tool, Accordingly, (593) opinions were collected from the opinions of customers dealing with these companies, and the descriptive analytical approach was adopted in building and interpreting the study variables through the use of statistical packages for the program (SPSS&AMOS). V.28) The results presented that the interactive role of brand love and obsession with tourism companies is closely related to addressing customer-oriented deviation and this motivated these companies to develop their capabilities by providing comfort, air conditioning and distinctive services, but in theory the research has shown a conceptual relationship between brand love and obsession with customer-oriented deviation through what was presented by some previous studies.
Green Transformational Leadership (GTL) and its Impact on Employees' Green Behaviors Through the Mediating Role of Social Responsibility Field Study in the Basra Implementation Directorate Layla Laftah Ali; Amal Farhan Swadi
International Journal of Economics, Management and Accounting Vol. 2 No. 1 (2025): 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.v2i1.300

Abstract

The study seeks to assess the influence of green transformational leadership, an innovative method for shaping employees' environmentally friendly behaviors, via the mediating role of social responsibility. The research was carried out at the Basra Implementation Directorate, where a sample of 30 personnel from several areas within the directorate was chosen. Data was gathered by a questionnaire including a series of inquiries pertaining to the specified variables. Statistical testing techniques and the SPSS program were employed to assess the validity of the data by analyzing the correlations among various variables.  The research was based on a primary hypothesis asserting a substantial direct and indirect influence of GTL on employees' environmentally friendly activities. The study yielded various findings, indicating that GTL influences employees' environmentally friendly activities and validated the mediation function of social responsibility.
The Influence of Leadership Styles on Employee Motivation and Organizational Performance in the Service Sector Budi Santoso; Agus Hidayat; Tuti Andriani
International Journal of Economics, Management and Accounting Vol. 1 No. 1 (2024): March : 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.v1i1.316

Abstract

This study investigates how different leadership styles, such as transformational and transactional, affect employee motivation and organizational performance within the service sector. Through a survey of service-based organizations, the research highlights the relationship between leadership approach, employee satisfaction, and overall productivity. Findings suggest that transformational leadership significantly enhances motivation and performance, offering a strategic advantage in a competitive market.
Examining the Impact of Corporate Social Responsibility on Brand Loyalty in Emerging Markets Rina Aisyah; Amirul Faiz
International Journal of Economics, Management and Accounting Vol. 1 No. 1 (2024): March : 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.v1i1.317

Abstract

This paper explores the role of Corporate Social Responsibility (CSR) in building brand loyalty among consumers in emerging markets. Using case studies from companies in Latin America and Southeast Asia, the research analyzes how CSR initiatives influence consumer perceptions, trust, and loyalty. The study finds that effective CSR programs can enhance brand loyalty, particularly among socially conscious consumers, providing valuable insights for companies operating in emerging economies.
Digital Transformation and Its Role in Enhancing Supply Chain Efficiency Erik Lundström; Freja Jansson; Magnus Andersson
International Journal of Economics, Management and Accounting Vol. 1 No. 1 (2024): March : 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.v1i1.318

Abstract

This article examines how digital transformation, including the use of big data, Internet of Things (IoT), and blockchain, enhances supply chain efficiency. Focusing on the retail and manufacturing sectors, the study reveals that digital tools improve visibility, reduce delays, and optimize inventory management. The findings suggest that digital transformation is essential for businesses aiming to increase agility and resilience in a globalized supply chain.
Tax Compliance and Its Determinants: A Study on Small and Medium Enterprises (SMEs) Abiola Okunola; Fola Alabi
International Journal of Economics, Management and Accounting Vol. 1 No. 1 (2024): March : 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.v1i1.319

Abstract

This study explores the determinants of tax compliance among Small and Medium Enterprises (SMEs), focusing on factors such as financial literacy, regulatory environment, and perceived fairness of the tax system. Through a survey of SMEs across various industries, the research reveals that higher levels of financial literacy and a supportive regulatory environment encourage tax compliance. The study offers recommendations for policymakers to improve tax compliance rates among SMEs.

Page 10 of 25 | Total Record : 241

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