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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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Exploring the Relationship Between Corporate Governance and Financial Performance in Emerging Economies Rina Adelia; Budi Santoso
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.v1i1.320

Abstract

This article analyzes how corporate governance practices influence financial performance in companies within emerging economies. Using data from firms in Asia and Africa, the research examines the impact of board composition, audit quality, and transparency on profitability and shareholder value. Findings indicate that robust corporate governance practices contribute to better financial outcomes, enhancing the stability and attractiveness of companies in emerging markets.
The Influence of Capital Expenditure, Leverage, and Dividend Policy on the Relative Value of Non-Financial Companies Listed on the IDX Vicky Vicky; Dewa Gede Wirama
International Journal of Economics, Management and Accounting Vol. 1 No. 3 (2024): September : 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.v1i3.332

Abstract

The research aims to analyze the impact of capital expenditure, leverage, and dividend policy on the relative value of non-financial companies listed on the Indonesia Stock Exchange. Using a quantitative method and multiple linear regression analysis, data were collected from the financial statements of companies over a certain period. Descriptive statistical tests, classical assumption tests, and hypothesis tests were conducted to analyze the data. The results indicate that capital expenditure and leverage do not have a significant impact on the relative value of the companies, while dividend policy has a positive and significant effect. These findings have important implications for investors in considering a company's dividend policy before making investments. For companies, the results serve as a reference to pay more attention to dividend policies in efforts to increase the relative value of the company.
Analysis of the Level of Competitiveness of Indonesian Mangosteen, Mango, and Guava Exports in the International Market Yustina Medy Rosila Christy; Ni Ketut Budiningsih
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.v2i1.377

Abstract

Non-oil and gas exports play a crucial role in Indonesia's economy, particularly due to their more stable and increasing contributions compared to oil and gas exports, which are vulnerable to fluctuations in global oil prices. This research aims to: 1) determine the comparative advantage of Indonesia's mangosteen, mango, and guava exports in the international market; 2) assess the competitive advantage of these exports; and 3) evaluate the level of trade specialization in Indonesia's mangosteen, mango, and guava exports in the international market. The data used in this study is secondary data related to the exports of mangosteen, mango, and guava from Indonesia during the period of 2013-2023. The data analysis techniques employed include descriptive analysis and quantitative analysis using the Revealed Comparative Advantage (RCA) approach, Export Competitiveness Index (ECI), and Specialization Index (ISP). The results indicate that Indonesia has a strong comparative advantage in the international market, a strong competitive advantage, and is positioned as a leading exporter of mangosteen, mango, and guava.
The Influence of Product Quality, Brand Image, and E-Wom on Repurchase Intention of Samsung Brand Smartphones I Made Dananjaya; Ni Nyoman Kerti Yasa
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.v2i1.378

Abstract

The development of information and communication technology has significantly changed consumer behavior, especially in the smartphone industry. Samsung as one of the leading smartphone manufacturers, is ranked first based on data from the 2024 Top Brand Award. Superior product quality, positive brand image, and good e-WOM are estimated to play a significant role in influencing consumer decisions to make repeat purchases. This study aims to determine the effect of product quality, brand image and E-WOM on repurchase intentions. The location of this research is in Tabanan Regency. The data collection technique used is a questionnaire. The population uses the Tabanan Regency community who have used Samsung smartphones, with a sample of 100 respondents. The data analysis techniques used are Descriptive Statistical Analysis, Research Instrument Test, Classical Assumption Test, Multiple Linear Regression, t-Test, F-Test, Determination and Beta Coefficient. Based on the results of the study, it was found that product quality has a positive and significant effect on repurchase intentions, brand image has a positive and significant effect on repurchase intentions, and E-WOM has a positive and significant effect on repurchase intentions. The suggestion that can be given by the researcher is that Samsung is expected to maintain product quality, build a strong brand image, and manage e-WOM well. This is an effective strategy to increase consumer desire and encourage consumers to repurchase.
Scientometrical Analysis On The Use Of Cost Information In Decision Making By Using Managirieal Accounting Cocept Alnujaimi Aws Saeed Mirdan
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.v2i1.380

Abstract

From simple analytical cost accounting, it has now reached an integrated system to meet the needs of managers regarding the measurement of enterprise performance and the need to make the best decisions. The field of using costs in decision-making has become multifunctional and has expanded into all branches of activity, including non-productive ones. The purpose of this research is to see how motivated are the concerns of research in the academic world related to the field of costs and their usefulness in decision-making based on scientometric analysis with the help of two software tools, namely OpenAlex and VoSviewer. From the scientometric analysis undertaken, the conclusion emerges that research in the field of the use of costs in decision-making developed rapidly after 2014, with the number of journals in the economic field doubling between 2015-2024. However, there is an interconnection between the terms of one cluster and the terms of another cluster, which demonstrates the fact that the issue of costs and decisions cannot be reduced only to the field of management accounting, it requires a holistic vision and cooperation between various fields, the basis remaining however, the level of the economic field.
Exploration of Flip.id Application Usage with UTAUT2 and Perceived Credibility as a Mediator Farah Nabilah; Alfi Alif; Muhammad Miqdad
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.v2i1.381

Abstract

This study aims to examine the factors affecting the use behavior of the Flip.id application using the UTAUT2 framework. The results indicate that performance expectancy, effort expectancy, and social influence positively affect behavioral intention. Meanwhile, facilitating conditions and behavioral intention positively influence use behavior. The study found that facilitating conditions and performance expectancy are the strongest antecedents in this research. The findings also reveal a negative effect of hedonic motivation on behavioral intention, while price value does not influence behavioral intention to use the Flip.id application. The moderation testing of experience on facilitating conditions and hedonic motivation shows a positive relationship. However, perceived credibility does not moderate the relationship between behavioral intention and use behavior. Based on the findings, it is evident that the ease of application use, adequate facilities, usefulness, and recommendations play crucial roles in increasing behavioral intention. Conversely, emotional and financial aspects do not demonstrate significant importance for users. This study provides implications for Flip application developers to enhance functional features, user education, and other facilities that support transaction processes within the application.
Measuring The Impact Of The Effectiveness Of A Training Program According To The Dimensions Of Professional Motivation In Improving Job Satisfaction For Accountants Kadhim Al-Abboodi, Mohammed; Fakhfakh, Mondher
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.v2i1.388

Abstract

The research aims to measure the effectiveness of a training program according to the dimensions of professional motivation for accountants and its impact on improving job satisfaction by verifying the validity of the following null hypothesis: "There is no statistically significant difference at a significance level of (0.05) between the average scores of the experimental group who will undergo training in the program prepared according to the dimensions of professional motivation, and the average scores of the control group who will not undergo training in the training program in job satisfaction." To achieve the objectives of the research, the researchers used the experimental design with two equivalent groups (experimental and control), as (42) accountants were selected randomly (by lottery) as a sample for the research from the accountants affiliated with the General Directorate of Education in Qadisiyah for the academic year (2024 - 2025), with (21) accountants for the experimental group and (21) accountants for the control group. The training program was built according to three stages (planning, design, evaluation), and then the accountants of the experimental group were trained for (11) days with two sessions per day using the training program according to the dimensions of professional motivation. The researcher also prepared a scale for technical enlightenment of the multiple-choice type (40 paragraphs), and their validity and stability were verified, as the stability coefficient for the scale test reached (0.91) and the stability coefficient for the observation card reached (0.87), for the scale test (0.89) and they were applied after the end of the experiment. The researcher used the statistical program SPSS. The accountants of the experimental group outperformed the accountants of the control group in the job satisfaction scale test, and in light of the research results, the researcher recommended the possibility of adopting the training program prepared according to the dimensions of professional motivation.
Effectiveness of Performance of Government Internal Supervisory Apparatus (APIP) in Utilizing E-Audit Munfarida Rizky Mutamimmah; Taufik Kurrohman; Alfi Arif
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.v2i1.396

Abstract

This study aims to determine the effectiveness of the performance of the Internal Supervisory Apparatus of the Banyuwangi Regency Government in utilizing e-audit and to determine user expectations in utilizing e-audit in the internal supervision process in Banyuwangi Regency. This study is an exploratory study using a mixed qualitative and quantitative approach. The data collection method used in this study is the triangulation method, namely data collection through interviews while testing the validity of the data to parties related to the use of e-audit. Interviews were conducted on December 2, 3, 4 and 6, 2024, which showed that the effectiveness of APIP performance in utilizing e-audit was quite effective or obtained a value of 55 out of a maximum value of 100. So that four of the five components that are indicators of effectiveness assessment still need a lot of development to be able to meet the needs and expectations of users in achieving supervisory objectives, including the preparation of PKPT, implementation, reporting and monitoring of follow-up supervision results.
Analysis of the Influence of Profit Management and Financial Performance on Company Value: Empirical Study on Non-Financial State-Owned Companies Period 2019 – 2023 Aditia Sepdiansyah
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.v2i1.401

Abstract

This research aims to obtain empirical evidence about influence earnings management and financial performance on company value listed on the Indonesian Stock Exchange (BEI) in the 2019-2023 period. The data used in this research is secondary data. Analysis of research data using multiple linear regression with the help of IBM SPSS 25 program. The independent variables in this research are earnings management and financial performance. And, the dependent variable in this research is company value. Using the purposive sampling method as a sampling technique sample, so that a population of 80 companies is obtained. In this research,24 non-financial state-owned companies were used as samples. For know the magnitude of the influence of earnings management and financial performance used regression analysis, correlation analysis F test and t test and coefficient analysis determination. The results of this study indicate that the variables are variable Earnings management does not have a significant effect on company value. meanwhile, financial performance significant positive effect on company value.
Factors Inhibiting Land And Building Taxpayer Compliance In Sei Sikambing B Village, Medan Sunggal Afrida Yani Siahaan; Nurhalizah Nurhalizah; Vinka Atira Werdy; Galih Supraja
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.v2i1.402

Abstract

The Land and Building Tax (PBB) serves as a vital source of regional revenue, supporting essential government initiatives such as infrastructure development, education, healthcare, and various public services. Despite its importance, community compliance with PBB payments in Sei Sikambing B Sub-district remains low. This raises the need to identify the factors hindering compliance and explore strategies to address them. This study aims to uncover the challenges affecting PBB payment compliance and assess the effectiveness of government measures in raising public awareness. A qualitative approach was employed, involving data collection through interviews with residents and staff from the Sei Sikambing B Village office. The findings reveal several key obstacles to taxpayer compliance, including limited public awareness, inadequate enforcement of tax regulations, financial constraints, insufficient dissemination of tax-related information, and inefficiencies in the tax collection system.

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