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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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The Key Determination Factors of Profitability for Banking Sector Companies Anggita Arsyikirani; Lenni Yovita; Amalia Nur Chasanah; 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.v2i2.595

Abstract

This study aims to analyze the factors influencing the profitability of banking companies in Indonesia, using banking ratios as independent variables. The study identifies three main variables believed to significantly impact profitability, measured by Return on Assets (ROA). The banking sector in Indonesia has been through many changes over the years. The author intends to assess the factors influencing profitability using several banking ratios. Although all three variables of banking ratios does significantly influence the rate of ROA, two of them gave negative influence to the ROA. It suggests that profitability rate is something that tend to influenced by financial ratios either positive or negative. That profitabilities influenced by influenced by the financial activity itself. The study uses regression analysis to examine the relationship between these variables and profitability. These findings provide valuable insights for bank managers and regulators to understand the factors that should be considered in efforts to improve the financial performance of banks in Indonesia. In addition, the results of this study are expected to serve as a reference for policy decisions that support the stability and growth of the banking sector in the country
Implications Of Political Uncertainty Periods on Stock Returns in the Property and Real Estate Sector Ikhsan Bagaskoro; Suhita Whini Setyahuni; Maria Safitri; Pradana Jati Kusuma
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.v2i2.598

Abstract

This study aims to assess how financial performance influences stock returns amid political uncertainty, specifically during the 2024 general election in Indonesia. The focus is on understanding the impact of various financial performance indicators on the stock returns of property and real estate firms listed on the Indonesia Stock Exchange. A sample of 64 companies was observed during two critical periods: the pre-election period in the fourth quarter of 2023 and the post-election period in the second quarter of 2024. To analyze the data, the study employed an event study approach, utilizing multiple regression analysis to identify the relationship between financial performance and stock returns, and paired sample t-tests to compare pre- and post-election performance. The findings revealed that prior to the election, the variables Return on Assets (ROA), Debt to Equity Ratio (DER), and Revenue Growth did not significantly affect the stock returns of property and real estate companies. However, after the election, only ROA was found to have a significant impact on stock returns, while DER and Revenue Growth continued to show no effect. A comparative analysis of the two periods indicated no significant differences in the financial performance variables (ROA, DER, and Revenue Growth) between the pre- and post-election periods, yet a clear shift in stock returns was observed. This study contributes to the literature by offering a fresh perspective on how political uncertainty affects stock returns, using the framework of signaling theory, trade-off theory, and market efficiency theory to interpret the results.
Analysis of E-Service Quality Attributes in Delivery Service Application Using the Kano Model Kumala, Khofifah Ela; Haunan Damar; Imam Nuryanto; Handy Nur Cahya
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.v2i2.599

Abstract

GoSend as an instant delivery service from Gojek plays an important role in meeting the demand for fast and reliable delivery. However, there are still challenges in terms of service quality, customer satisfaction, and competitiveness in the digital logistics industry. This study analyzes GoSend's electronic service quality attributes using the Kano Model to identify the factors that most influence customer satisfaction. The quantitative method is applied through a survey of 206 GoSend users in Semarang, with the integration of E-Servqual indicators and Kano Model attributes. The results of the study show that most service attributes fall into the "Indifferent" category, meaning they do not have a significant effect on customer satisfaction. However, attributes such as transaction data security and item conditions fall into the "One-Dimensional" category, so improvements in these aspects can increase customer satisfaction. The analysis of the Extent of Satisfaction (EOS) and Extent of Dissatisfaction (EOD) shows that responsiveness to complaints and service personalization still need to be improved. Based on these findings, strategic recommendations that can be given are increasing customer service responsiveness, optimizing compensation policies, and strengthening security systems to increase customer trust. The integration of the Kano Model with E-Servqual provides a comprehensive evaluation of the quality of digital logistics services while also being a guide for GoSend in increasing customer satisfaction and loyalty amidst increasingly fierce competition.
Determinants of Indonesia's Palm Oil Export Volume Rio Agung Prawoto; Ida Bagus Putu Purbadharmaja
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.v2i2.545

Abstract

Palm oil production in Indonesia is basically a commodity for export and Indonesia itself is the largest exporter of palm oil in the world. This can prove that palm oil exports from Indonesia are able to compete with other tea exporting countries. The aim of this research is to determine the influence of land area, production quantity, and world price of CPO simultaneously and partially on the volume of Indonesian palm oil exports from 1994-2023. The data used in this research is secondary data in the form of quantitative data sourced from BPS and the World Bank. The area of ​​this research is the Republic of Indonesia. The data analysis technique used is the Error Correction Model (ECM) analysis technique. The research results show that land area, production volume and world price of CPO simultaneously influence the volume of Indonesian palm oil exports. The production quantity variable partially has a positive and significant effect. The variables of land area and world price of CPO partially have no effect. Considering the importance of exports to a country's economy, it is necessary to increase the export volume of palm oil in Indonesia, as one of Indonesia's leading export commodities, by paying attention to factors that can influence export volume.
The Influence of Servant Leadership and Organizational Citizenship Behavior on the Performance of Area-Based Empowerment Institutions in East Java Yuntawati Fristin; Fajar Supanto; Muhammad Firdaus; Ernita Puspasari
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.v2i2.559

Abstract

This study examines the influence of servant leadership and organizational citizenship behavior on the performance of the Inter-Village Cooperation Agency (BKAD) in East Java through a quantitative approach with a cross-sectional design. Using a sample of 100 BKAD selected by cluster proportional random sampling, the study collected data from multiple informants through structured questionnaires and semi-structured interviews, and analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) approach. The results showed that servant leadership had a significant positive effect on organizational performance (β = 0.366, p < 0.001), with organizational citizenship behavior partially mediating the relationship. Servant leadership was proven to have a positive effect on organizational citizenship behavior (β = 0.293, p = 0.021), which in turn had a positive effect on performance (β = 0.216, p = 0.001). The research findings affirm the importance of servant leadership and organizational citizenship behavior in enhancing the performance of empowerment institutions, which encourages the development of innovative empowerment methods, adaptive training curriculum design, and facilitation of public service-oriented leadership, with recommendations for further research using longitudinal designs and broader geographic coverage.
Determinants Of Indonesia's Pineapple Exports In 2013-2023 Gresy Bebi Ananda Br Sembiring; Anak Agung Bagus Putu Widanta
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.v2i2.603

Abstract

Pineapple is one of Indonesia's top three fruit commodities in terms of production volume. In 2022, Indonesia became the world's largest pineapple producer. Pineapple production in Indonesia has fluctuated but has generally shown an increasing and stable trend from 2013 to 2023, with expectations of continued growth. This study aims to analyze the influence of production, the wholesale price index, exchange rates, and export prices on Indonesia's pineapple export volume from 2013 to 2023. This research utilizes secondary time-series data on a quarterly basis, analyzed using multiple linear regression and classical assumption tests. The results indicate that production, the wholesale price index, exchange rates, and export prices simultaneously influence Indonesia's pineapple export volume. Partially, production and exchange rates have a positive but statistically insignificant effect on export volume, while the wholesale price index and export prices have a negative yet statistically significant impact. These findings highlight the importance of policies that can reduce production costs to enhance the competitiveness of Indonesian pineapples in the international market. Through synergy between the government, exporters, and farmers, it is expected that Indonesia's pineapple exports will continue to grow sustainably.
Determining Factors of Contraception Method Selection Decisions For Fertile Age Couples in East Denpasar District Hani Alifiyah; Ni Made Tisnawati
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.v2i2.604

Abstract

Denpasar City has the highest number of babies born with a birth rate of 16,453 with a TFR of 1.85. In 2023, the number of fertile couples will be 13,459. Data analysis techniques usedin researchthis is binary logisticwithNagelkerke R Square value of 0.933 couples with a percentage of new acceptors of 48.56 percent. East Denpasar District is a district that has successfully implemented the family planning program which is an example for other areas. The purpose of this study was to analyze the husband's age, wife's age, income, husband's education, wife's education, and number of children on the decision to choose a contraceptive method for fertile couples in East Denpasar District. The results of this study indicate that 1) Husband's age, wife's age, income, husband's education, wife's education, and number of children have a simultaneous effect onprobabilitydecision on choosing a contraceptive method for fertile couples in East Denpasar District. 2) Partially, the husband's age, income, husband's education, and wife's education have a negative and significant effect onprobabilitydecision on choosing a contraceptive method for fertile couples in East Denpasar District. 3) The wife's age variable has a positive and significant effect onprobabilitydecision on choosing a contraceptive method for fertile couples in East Denpasar District. 4) The number of children does not affectprobabilitydecision on choosing contraceptive methods for fertile age couples in East Denpasar District.
Linking ESG and EMA to Firm Value The Moderating Role of Green Innovation Adelia Rifa Sabila; Lenni Yovita; Vicky Oktavia; Suhita Whini Setyahuni
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.v2i2.606

Abstract

This study investigates the impact of Environmental, Social, and Governance (ESG) and Environmental Management Accounting (EMA) on firm value, with Green Innovation (GI) as a moderating variable. The research is based on secondary data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023, analyzed using path analysis with a moderated regression approach in SPSS. The findings reveal that ESG has a significant but negative impact on firm value, suggesting that ESG investments may be perceived as cost burdens in the short term. Meanwhile, EMA does not have a significant effect on firm value, indicating that its role in firm valuation remains unclear. The moderating role of GI does not significantly strengthen the relationship between ESG and firm value, while the interaction between EMA and GI negatively affects firm value,implying that green innovation strategies may introduce additional financial burdens. These findings highlight the complexity of sustainability investments and emphasize the need for a balanced approach to ESG and EMA implementation to optimize long-term firm value. The study contributes to legitimacy and stakeholder theories by demonstrating how sustainability strategies can influence financial outcomes. It provides practical insights for businesses to develop more effective ESG disclosure and EMA implementation strategies that align with investor expectations and long-term firm sustainability
Influence of Remote Auditing, CAATs, and Professional Skepticism on Audit Quality : A Central Java Case Vicky Pratama Mahardika; Edy Supriyono; Nurmadi Harsa Sumarta
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.v2i2.607

Abstract

This study aims to find empirical evidence regarding the influence of remote audits, Computer Assisted Audit Techniques, and Professional Skepticism on Audit Quality. This study utilizes a survey method by distributing questionnaires to auditors working for the Central Java Provincial Representative Audit Board (BPK). The sample was determined using the Slovin formula with a 10% error tolerance rate, resulting in 67 sample from 199 population. A probability sampling method with a simple random sampling procedure was applied to ensure equal selection opportunities. Data analysis was conducted using a descriptive statistical approach in IBM SPSS version 27. The results evidence that remote audit has a significant and positive impact on audit quality. Similarly, CAATs and professional skepticism also significantly and positively affect audit quality. Moreover, these three variables collectively influence audit quality. The findings of this study provide insights for audit institutions to enhance audit quality by adopting remote auditing, utilizing CAATs, and fostering professional skepticism among auditors. This study contributes to the literature by empirically examining the simultaneous impact of remote auditing, CAATs, and professional skepticism on audit quality, particularly in the context of government audits in Indonesia.
Forensic Accountants As Fraud Detectives: Lessons From The Indonesian Audit Board A.Fadli Mappisabbi; Steviani Batti; Nurasia Natsir
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.v2i2.613

Abstract

Fraud poses a significant threat to organizational integrity and public trust, especially within governmental institutions. This study explores the critical role of forensic accountants in uncovering fraud within the Audit Board of the Republic of Indonesia. Using a case study approach, the research examines the application of advanced forensic data analytics by forensic accountants. It highlights the essential skills and characteristics that make forensic accountants effective, as well as their contributions to enhancing internal controls and governance mechanisms. The study demonstrates the impact of forensic accounting on fraud detection, prevention, and deterrence. The findings emphasize the importance of integrating forensic accounting expertise within the Audit Board's operational framework to strengthen its capacity to combat financial fraud. It also identifies challenges faced by forensic accountants, such as technological limitations and cultural resistance, and suggests strategies to overcome these barriers. By shedding light on the role of forensic accountants in safeguarding public sector integrity, this research contributes to the growing knowledge on forensic accounting practices in Indonesia. The insights can inform policies and capacity-building initiatives aimed at improving the Audit Board’s fraud detection capabilities, ultimately fostering greater public trust and accountability.

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