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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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The Role of Accounting Information Systems as Business Strategy at Madiun City Halleina Rejeki Putri Hartono; Ridho Muarief; La Ode Abdullah; Nova Maulud Widodo; Yana Dwi Christanti; Yudha Nauval Prastyanika Putra
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.v1i4.513

Abstract

This study aims to determine the implications of accounting information systems (AIS) as a business strategy for SMEs in Madiun City. Economic digitalization has a major effect on SMEs. One of the implications (Angelina Wijaya Tan et al., 2024) of this economic digitalization is the transformation carried out by SME actors into the digital era, including the use of Accounting Information Systems (AIS). Efficiency is needed by SMEs in order to keep up with the changing times. The use of this AIS can improve the reporting process and business processes carried out by SMEs. Another advantage (Ari Rohmana & Hwihanus Hwihanus, 2023) of using this AIS is to avoid recording errors and reduce waste. It can be seen that AIS has an important role in the business processes carried out by SMEs. The research method used is qualitative research. The respondents used were SMEs in Madiun City.
Analysis of Fulfillment of Socio-Economic Rights in Under Developed Areas : A Study of Rote Ndao District Marthen Lona
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.v1i4.514

Abstract

This study aims to analyze the implementation of the fulfillment of socio-economic rights of the community in Rote Ndao Regency, as one of the underdeveloped regions in Indonesia, and to identify the obstacles faced by the local government in its efforts to fulfill them. Socio-economic rights, such as access to education, health, employment, and public services, are part of the human rights guaranteed by the constitution. However, their implementation often encounters various obstacles in areas with less developed socio-economic conditions. This study uses a qualitative method with a descriptive analytical approach. Data were collected through in-depth interviews, document studies, and field observations. The results of the study indicate that the implementation of socio-economic rights in Rote Ndao Regency is still not optimal. This can be seen from the low level of community access to educational facilities, health services, and basic infrastructure. On the other hand, the local government faces a number of significant obstacles, such as budget constraints, lack of adequate infrastructure, low quality of human resources, geographical barriers, and weak coordination between agencies. As a solution, this study recommends increasing budget allocations for priority sectors, developing basic infrastructure, improving the quality of human resources through education and training, and strengthening cross-sectoral coordination. In addition, active community involvement in the planning and implementation of development programs is also very important to improve the effectiveness of policies. The results of this study are expected to contribute to local governments and other stakeholders in formulating more effective strategies to accelerate the fulfillment of people's socio-economic rights, while improving the quality of life in Rote Ndao Regency.
Analysis of the Effect of Cost of Debt, Cost of Equity, and Profit on Investment Decisions : A Study on Hospitality Sector Companies Listed on the Indonesia Stock Exchange for the Period 2019-2023 Reni Gustira; Agus Zahron Idris
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.v2i1.544

Abstract

This study analyzes the effect of Cost of Debt, Cost of Equity, and Profit on investment decisions in hospitality industry companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. By using purposive sampling method, this study involved 21 companies as samples, resulting in 105 observation data. Investment decision as the dependent variable is measured using Capital Expenditure (CapEx), while Cost of Debt, Cost of Equity, and profit as independent variables are calculated based on financial statement data. Multiple regression analysis is used to test the relationship between variables. The results showed that Cost of Debt, Cost of Equity, and Profit have a significant effect on investment decisions in the hospitality industry.
Determinants of Contraceptive Use and Fertility in Buleleng District Made Indriyani Puspita Sari; Anak Agung Istri Ngurah Marhaeni
International Journal of Economics, Management and Accounting Vol. 2 No. 2 (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.v2i2.564

Abstract

Fertility is one of the key indicators in population dynamics, influenced by various factors. This study aims to analyze: 1) public perception of the knowledge, attitude, and practice (KAP) of Krama Bali family planning (KB); 2) the influence of education, employment status, and KAP of Krama Bali family planning on contraceptive use; 3) the influence of education, employment status, KAP of Krama Bali family planning, and contraceptive use on fertility; and 4) the role of contraceptive use in mediating the influence of education, employment status, and KAP of Krama Bali family planning on fertility. This research employs a quantitative approach with an associative design. The sample consists of 99 individuals, specifically married couples of reproductive age (40–45 years) in Buleleng District. The sampling techniques used include accidental sampling, snowball sampling, and purposive sampling. Data collection methods include observation, interviews, and in-depth interviews. The data analysis involves descriptive statistics, path analysis, and the Sobel test. The study results indicate: 1) Public perception of Krama Bali family planning is mostly positive, with most respondents understanding and accepting it. However, the practice of having four children, as recommended by Krama Bali family planning, is less common due to the risks of late-age pregnancy. 2) Education has a significant positive effect on contraceptive use, with employed respondents using contraceptives for a longer duration than unemployed respondents. Meanwhile, the KAP of Krama Bali family planning has a significant negative effect on contraceptive use. 3) Education and contraceptive use have a significant negative effect on fertility, with employed respondents having lower fertility than unemployed respondents. In contrast, the KAP of Krama Bali family planning has a significant positive effect on fertility. 4) Contraceptive use partially mediates the effects of education, employment status, and the KAP of Krama Bali family planning on fertility.
The Effect of Financial Disruption, Profitability and Audit Quality on Audit Report Lag (Empirical Study on Manufacturing Companies on the IDX for the 2018 – 2022 Period) Raul Jordan Reevhandy Lau; Apollo Daito
International Journal of Economics, Management and Accounting Vol. 2 No. 2 (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.v2i2.567

Abstract

This study examines the phenomenon of delays in the delivery of financial reports (audit report lag) which can cause negative reactions from investors and other users of financial reports. This delay is often seen as a bad signal and can indicate stock price fluctuations. Variables studied in this study include financial distress, profitability, and audit quality and their effects on audit report lag. This study uses objects in the form of manufacturing companies listed on Indonesia Stock Exchange (IDX) in period 2018-2022. The study population includes all manufacturing companies, and the sample was selected using a purposive sampling technique, which resulted in 50 companies as samples with a total of 250 observation data. The method used in this study is quantitative analysis with a statistical approach using multiple linear regression run on the SPSS version 25 program. Tests were conducted to determine the effect of financial distress, profitability, and audit quality on audit report lag. The results showed that financial distress has a positive effect on audit report lag, while profitability and audit quality have a negative effect on audit report lag.
The Influence of Foreign Debt, Foreign Investment, Inflation, and Non-Oil and Gas Exports on Indonesia's Economic Growth (1994-2023) Suci Libernia Gulo; Ida Ayu Gde Dyastari Saskara; I Wayan Priyana Agus Sudharma
International Journal of Economics, Management and Accounting Vol. 2 No. 2 (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.v2i2.581

Abstract

Economic growth is one of the main benchmarks for assessing a country's economic performance over time. Increased and sustainable economic growth are essential requirements for continued economic development. This study aims to explore the impact of foreign debt, foreign investment, inflation, and non-oil and gas exports, both individually and simultaneously, on economic growth in Indonesia. The data used in this study are time series for three decades, from 1994 to 2023. The methodology used in this study is multiple linear regression analysis, which aims to determine the effect of independent variables on dependent variables, both individually and simultaneously. The findings of this study indicate that simultaneously, foreign debt, foreign investment, inflation, and non-oil and gas exports have a significant impact on Indonesia's economic growth during the period 1994 to 2023. Separately (partially), foreign debt and inflation have a significant negative effect on Indonesia's economic growth in the period 1994 to 2023. On the other hand, foreign investment shows an insignificant negative impact on the country's economic growth in the same period. However, non-oil and gas exports have a significant positive impact on Indonesia's economic growth between 1994 and 2023.
Key Determinant Factors of Firm Value for Energy Sector Companies Marsella Dyah; Lenni Yovita; Herry Subagyo; Vicky Oktavia
International Journal of Economics, Management and Accounting Vol. 2 No. 2 (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.v2i2.584

Abstract

The aim of this research is to analyze the determinant factors of Firm Value in Energy Sector Companies listed on IDX 2020-2023. the variable selected in this study were profitability, capital structure and firm size as an independent variable, and Firm Value as a dependent variable. data collection techniques use the purposive sampling method. using secondary data obtained from financial reports on IDX from 2020-2023 with a total of 34 companies.  based on the result of the tests prove that profitability has positive significant effect on  Firm value, Capital Structure has A significant effect on Firm value, and Firm Size has a positive significance effect o Firm Value. By bridging these concepts, this research explores a deeper understanding of how profitability, capital structure, and company size can have a positive impact on company value.    The findings of this research have significant implications for financial management in determining the amount of company value by taking into account profitability, capital structure and company size in investment decisions.  
The Role of Brand Image in Mediating The Influence of Online Customer Reviews on Purchasing Decisions (Study of Tokopedia Users in Denpasar City) I Putu Bagus Dharma Surya Nanda; Ni Made Wulandari Kusumadewi
International Journal of Economics, Management and Accounting Vol. 2 No. 2 (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.v2i2.585

Abstract

Marketplace or E-commerce is an internet-based online media as a place to conduct business activities and transactions between buyers and sellers. In the marketplace or e-commerce, buyers can search for as many suppliers as possible with the desired criteria so that they get the appropriate market price. Tokopedia is a marketplace based in Indonesia. The purpose of this study is to explain the role of brand image in mediating the influence of online customer reviews on purchasing decisions. This study was conducted in Denpasar City with a sample of 100 respondents using the non-probability sampling method with the purposive sampling technique. The data analysis technique used is the inferential analysis technique including confirmatory factor analysis (CFA), path analysis, Sobel test and VAF test. The results of this study indicate that online customer reviews have a positive and significant effect on purchasing decisions. Online customer reviews have a positive and significant effect on brand image. Brand image has a positive and significant effect on purchasing decisions. Brand image partially mediates the influence of online customer reviews on purchasing decisions for Tokopedia users in Denpasar City. The implications of this study can be used as consideration and input for Tokopedia in improving consumer purchasing decisions by considering the variables of online customer reviews and brand image.
Approaches to Methodology Used For the Prospects and Difficulties Of Treating a Sin-gle Account in a Developing Country: Nigeria's Economic Growth and Development. Ajiteru, S.A.R; Sulaiman, T.H; Abalaka, J.N
International Journal of Economics, Management and Accounting Vol. 2 No. 2 (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.v2i2.587

Abstract

This study explores the potential and challenges of the Treasury Single Account (TSA), which the cur-rent government of Nigeria has recently fully implemented to drive economic growth and development. The government aims to close gaps and plug leaks in government funds while ensuring a robust finan-cial management system to guarantee transparency and efficiency in the administration of public fi-nancial resources. The paper provides a conceptual understanding of TSA and discusses its anticipated benefits to Nigeria’s economy, particularly in the context of financial management and control. Key benefits include reducing the cost of government borrowing, ensuring optimal utilization of govern-ment financial resources, and consolidating various government accounts into one unified account. The study also examines the structure of the TSA system and its various accounts, including the TSA pri-mary account. In addition, the paper highlights the goals of the TSA, such as improving accountability and reducing corruption. After discussing the potential and challenges associated with implementing the TSA, the study concludes that political will, integrity, and commitment are crucial for overcoming these challenges. Successful implementation of the TSA system requires addressing identified obstacles to realize the anticipated benefits, which would significantly enhance the efficiency of financial man-agement in Nigeria.
Strategies and Methodologies in Nigerian Msmes Investment Decision Making and its Impact on Financial Reporting Abalaka, J.N; Sulaiman T.H; Ajiteru,S.A.R
International Journal of Economics, Management and Accounting Vol. 2 No. 2 (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.v2i2.588

Abstract

This study looks at the options and issues surrounding financial reporting in Nigerian small and medium-sized businesses (SMEs). The purpose of the study was to identify the difficulties that Small & Medium Businesses (SMEs) in implementing efficient financial accounting reporting in Nigeria, as well as to determine the extent to which insufficient accounting records in SMEs in Nigeria are caused by subpar credit facilities. Data were gathered using the survey method, time series data, and the CBN statistical bulletin and questionnaire. A straightforward percentage table was used to assess the generated data. Inadequate accounting books and records, manpower, accounting system, and failure to conduct transactions through the banking system are the main obstacles that SMEs face when preparing and presenting financial reports, according to the study. The report suggests, among other things, that the two primary organizations in Nigeria, ICAN and ANAN, should support professional accountants as they are the only ones who can maintain appropriate books of accounts and prepare financial records its members to provide SMEs in Nigeria with free expert services.

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