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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 252 Documents
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Literature Review : The Effect of Forensic Audit, Internal Control, Whistleblowing System, Good Corporate Governance, and Organizational Culture on Fraud Prevention Azwan Bastian; Hasbiyana Haudi Nasution; Aji Haviz; Handriyani Dwilita
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.v2i1.436

Abstract

Focus study This is how forensic audits , internal control , whistleblowing systems , good corporate governance (GCG), and culture organization have an impact on fraud prevention in a organization . Fraud is problem big that can cause loss financial big and destructive reputation company . Research this , based on review comprehensive literature , finding​ that forensic audits are very helpful prevent fraud . Forensic audit use the intended technique For detect fraud . Good internal controls are also important. For build a system that can supervise and manage source Power organization with good , reduce possibility fraud . In addition , the whistleblowing system is considered as tool important For prevent fraud because allows people to report Allegation violation without worry will consequence negative . The study also found that culture strong organization​ can help prevent fraud with create environment work that is moral and transparent . Many studies show that positive culture​ can increase awareness and compliance to policy fraud prevention . As a result , research This suggest that the organization minimize fraud risk with implementing forensic audits , strong internal controls , and a culture of good organization . The result will become more organization​ healthy , transparent and accountable .
Dynamics Of Working Capital, Profitability, and Capital Structure: Implications For Corporate Sustainability in The Context Of Effective Tax Rates Elia Rossa; Nera Marinda Machdar; Adler Haymans Manurung
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.v2i1.437

Abstract

This study aims to analyze the dynamics of working capital, profitability, and capital structure, and their implications for corporate sustainability in the context of effective tax rates. Corporate sustainability has become increasingly important in an era of global competition and stringent regulations. A review of the literature indicates that well-managed working capital can enhance profitability and provide financial flexibility, while an optimal capital structure contributes to the financial stability of the firm. Furthermore, effective tax rates play a crucial role in determining a company's profitability and investment decisions. This research identifies a gap in the existing literature, as few studies integrate these three factors within the framework of sustainability. By employing a comprehensive analytical approach, this study seeks to provide deeper insights into how the dynamics of working capital, profitability, and capital structure interact to support corporate sustainability. The findings are expected to make a significant contribution to financial management practices and sustainable corporate policies.
The Implementation of Talent Management System in Retaining Millennial Generation Employees Fatmasari Endayani; Ernita Dian Puspasari; Saman Saman
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.v2i1.442

Abstract

This study aims to analyze the implementation of the talent management system in the context of retaining millennial generation employees. Using a qualitative research method with a literature study approach, this study explores the characteristics and expectations of millennial employees, the factors that affect the effectiveness of talent management, and the challenges in its implementation. The results of the study show that the success of talent management for the millennial generation is greatly influenced by the integration of digital technology, personalization of development programs, and work flexibility. Organizational and leadership support, along with a culture that supports innovation and collaboration, are critical factors in increasing engagement and talent retention. The research also identified key challenges such as the generation gap and the complexity of measuring program effectiveness. An effective talent management model requires a holistic approach that aligns the various components of the system, supported by comprehensive metrics for program impact evaluation. These findings make a significant contribution to the development of talent management practices that are adaptive to the needs of the millennial generation
The Integrative Framework between the Theory of Constraints and the Approach to the Cost of Activity (ABC) to Reduce Costs (An Applied Study) Riyam Majid Khazaal
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.v2i1.443

Abstract

The research mainly aims to achieve integration between the theory of constraints and the entrance to the cost of activity ABC to reduce unnecessary and unjustified costs in that complies, and this is done by deleting or canceling non-value-adding activities or merging them with other activities to help make the cost of products as low as possible and excellence over competitors. The research was applied in the Electronic Industries Company. Research reached a set of conclusions, the most important of which was that integration can be achieved between the theory of constraints and the entrance of ABC under the strategic approach to cost management, as both the theory of constraints and the entrance to costs based on activities represent alternative schemes for the model of building the productive structure of any institution. The ABC entrance It takes the information used in the theory of constraints and adds a monetary value to it and the causes of resource cost can be used to track the cost of resources on the activity that is a constraint and this cost can be divided by the causes of the cost of the activity.
Perception Analysis of Digital-Based Accounting Implementation in MSMEs Through TAM, UTAUT and DOI Approaches Handriyani Dwilita; Pipit Buana Sari; M. Irham Ardiansyah S
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.v2i1.449

Abstract

Accounting information is needed for economic decision making obtained from the accounting process. Currently, there are various accounting applications and preparation of digital-based financial statements, but their use is still small. This study uses three approaches to the theory of perception of technology, namely TAM, UTAUT and DOI. This type of research is descriptive qualitative. The research data is primary data collected through questionnaires and interviews. The number of responses was eight MSME business people in Klambir Lima Kebun village. The results revealed that respondents had positive perceptions of the usefulness and benefits of using technology, but negative perceptions for ease of use. MSME business actors in Klambir lima village argue that digital technology-based accounting can only be applied to businesses that are larger than the businesses they are currently running. And it will be easy for those who have an accounting education background. However, business actors are willing to try to use it if it is supported by the surrounding community who also uses it and there is assistance from related parties, government, and academics.
Analysis of The Determinants of Poverty in East Nusa Tenggara Province Frischa Elvira Jehadut; Surya Dewi Rustariyuni
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.v2i1.454

Abstract

East Nusa Tenggara Province ranks third as the poorest province in Indonesia, making poverty in NTT one of the urgent issues that requires serious attention from the government.This study aims to determine (1) the simultaneous and partial effects of wage levels, education, and unemployment on poverty in the regencies/cities of NTT Province. The data used is secondary time series data from 2019 to 2023 across 22 regencies/cities in NTT Province. The data analysis technique employs panel data regression using the Eviews 12 analysis tool. The results of the study indicate that wages, education, and unemployment simultaneously influence poverty in the regencies/cities of NTT Province during 2019–2023. Wages and education have a negative and significant partial effect, while unemployment has a positive but not significant partial effect on poverty in NTT Province.
Analysis of Students' Perception in Choosing a Career as an Accountant Riza Syahputera; Padriyansyah Padriyansyah; Amanda Oktariyani
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.v1i2.455

Abstract

The purpose of this study is to identify and analyze the most dominant career choices among students in the accounting field. The research subjects are graduates selected using purposive sampling with the following criteria: graduates from the Accounting Study Program, Faculty of Economics and Business, Tridinanti University in 2022 (having passed their thesis defense), graduates whose contact information could be traced, and graduates who completed the questionnaire in full. The findings reveal that the majority of accounting students at Tridinanti University prefer a career as corporate accountants due to greater job security, alignment with their interests and skills, and a better balance between work and personal life.
Break Even Point Analysis of Flower Bucket Business Hellokadoku Payabakung Village, Deli Serdang Regency Della Chastika; Rara Ivanka; Hasbiyana Haudi Nasution; Dwi Saraswati
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.v2i1.459

Abstract

The purpose of establishing a business is to gain profit or profit that can be used for survival. Likewise with the Flower Bucket Business "Hellokadoku" Payabakung Village, Deli Serdang Regency . This study aims to determine the value or point of Break Even Point in this business. This analysis is one of the tools used by the company's management to be able to do this to help in knowing how much a certain level of sales is, so that the company does not make a profit and also does not experience a loss (break even). The type of research used in this study is descriptive research with quantitative. With this approach, the data source used is secondary data. Based on the results of the analysis, it can be seen that the BEP value of the Flower Bucket Business "Hellokadoku" in units of 24 pcs and if expressed in rupiah is Rp. 3,529,411.
Globalization And Its Influence On Social Inequalities And Poverty Alleviation In Indonesia Narisha Anindita; Viola Syukrina E Janrosl
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.v2i1.485

Abstract

This study aims to analyze the influence of e-money usage and financial literacy on the consumption behavior of accounting students in Batam City. E-money as a digital payment method has become increasingly popular among the younger generation, while financial literacy plays an important role in effective personal financial management. The study uses primary data collected from questionnaires distributed to 97 accounting students in several universities in Batam, as well as secondary data from interviews with 10 accounting students regarding e-money and financial literacy. The results show a positive correlation between high financial literacy and wise financial management, which in turn influences students' consumption behavior. Additionally, the use of e-money plays a significant role in facilitating transactions and changing consumption patterns. Simultaneously, all three variables have a significant impact with a coefficient of determination (R²) of 38.5%. The findings are expected to provide insights for relevant stakeholders in designing more effective financial education programs and promoting the use of e-money among students.
Bridging Global Knowledge : Educating Communities on International Trade Principles Rangkuty, Dewi Mahrani; Suryani Sajar; Rahmadhani Fitri; Naibaho, Yanti Br
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.v1i3.503

Abstract

The purpose of this service is to educate the Concept of Waste Bank, Green Economy, and Money Supply to the Community in Medan Belawan District. The special target in this community service is for the workers of the Blessing Waste Bank in Medan Belawan District to know what the Waste Bank, Green Economy, and Money Supply to the Community in Medan Belawan District is, how its application is an opportunity for household income, for example by becoming a new source of income from saving household waste that has been implemented so that they are able to read the economic and environmental problems that occur. The material presented at this community service is: what is a Waste Bank, Green Economy, and Money Supply, how the impact of the Waste Bank on income from household waste. Which can improve household welfare through public knowledge/understanding related to Waste Banks, Green Economy, and Money Supply. From this community service, it shows the results that with the existence of the Waste Bank, the application of the Green Economy concept can be seen from the collection of household waste that is easily collected at the Waste Bank, the community becomes a customer, has savings, withdraws money, then continues to spend consumption from the money which means that there are selling and buying activities in the market because of the money circulating in the community. This affects economic activities in the Medan Belawan District area.

Page 13 of 26 | Total Record : 252

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