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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 Impact of Performance Measurement Systems on Employee Motivation and Productivity at Indonesia’s Defense University Tatar Bonar Silitonga; Aloysius Sabon Payon; Manesi, Damianus
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.v2i2.616

Abstract

This ponder analyzes the impact of execution estimation framework on work inspiration and representative efficiency at the Staff of Military Coordinations, Indonesia Defense College, and tests the intervening part of work inspiration. The inquire about strategy employments a quantitative approach with a study of 125 respondents (teachers, scholastic staff, and bolster staff). Information were analyzed utilizing SEM. The comes about appeared that the execution estimation framework incorporates a positive and noteworthy impact on work inspiration (β = 0.52, p < 0.001), and work inspiration encompasses a positive impact on representative efficiency (β = 0.64, p < 0.001). Work inspiration moreover altogether intercedes the relationship between execution estimation framework and worker efficiency (β = 0.33, p < 0.01). This finding bolsters Self-Determination hypothesis which emphasizes the significance of satisfying mental must  increment natural inspiration. Show approval through the goodness-of-fit test appeared a great fit with the observational information (Chi-Square/df = 2.15, RMSEA = 0.06, CFI = 0.95, TLI = 0.93). For all intents and purposes, this ponder suggests an moved forward execution estimation framework that's  more transparent and reasonable to extend worker inspiration and efficiency. The investigate suggestions give hypothetical and commonsense commitments to the advancement of execution administration within the military and comparative organizations.
The Effect of Profitability and Liquidity on Tax Aggressiveness with Corporate Social Responsibility Disclosure as a Moderating Variable : The Effect of Profitability and Liquidity on Tax Aggressiveness with Corporate Social Responsibility Disclosure as a Moderating Variable Amelia Lensi Matei; I Dewa Nyoman Badera
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.v2i2.619

Abstract

Tax aggressiveness refers to corporate actions aimed at reducing taxable income through tax planning strategies. This study aims to provide empirical evidence regarding the effect of profitability and liquidity on tax aggressiveness, with corporate social responsibility (CSR) disclosure as a moderating variable. This research is based on agency theory and focuses on manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The study sample consists of 87 companies, selected using a purposive sampling technique. The research employs Moderated Regression Analysis (MRA) to analyze the data. The findings indicate that profitability significantly influences tax aggressiveness, while liquidity does not. Additionally, CSR does not moderate the relationship between profitability and tax aggressiveness, nor does it moderate the effect of liquidity on tax aggressiveness. The theoretical implication of this research supports and expands the understanding of agency theory in tax-related decision-making. The practical implication suggests that highly profitable companies should avoid engaging in tax aggressiveness, as it may damage their corporate image. Moreover, fair tax policy implementation and enhanced government supervision are necessary to minimize tax avoidance practices
Factors Influencing Financial Distress : Evidence from Indonesia Consumer Cyclical Companies Melina Putri Rusmawati; 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.v2i2.620

Abstract

This research investigates the key factors influencing companies registered on the Indonesia Stock Exchange (IDX) that is experiencing financial distress between the years 2021 to 2023. In this study, 353 data points were selected from the target population using purposive sampling. Three key financial ratios were utilized as indicators of financial distress: Profitability can be measured by Return on Assets (ROA), while the Current Ratio (CR) is used to measure liquidity. Meanwhile, The Logarithm of Natural to Total Assets (LnTA) is a metric for evaluating a company’s size. Multiple regression analysis is performed utilizing SmartPLS 4.0 software to analyze the connection between these factors and the probability of experiencing financial distress. The findings indicate a significant negative association between liquidity (CR) and company size (LnTA) with financial distress. In contrast, profitability (ROA) demonstrates an insignificant negative correlation with financial distress. This study contributes to the literature by providing a comprehensive analysis of the factors influencing financial distress in Indonesia consumer cyclical companies employs signaling theory to interpret the relationships discovered.
Transfer Pricing and Tax Planning Analysis of the Effectiveness of the Gross-Up Method and Its Implications for Equity of Income Distribution Cahyoginarti Cahyoginarti; Rehulina Bangun; Benhur Pakpahan; Sabarita Tarigan
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.v2i2.621

Abstract

Economic globalization has increased the complexity of cross-border transactions, particularly in transfer pricing practices, which are often used by multinational companies to shift profits to lower-tax jurisdictions. While this strategy can legally reduce tax burdens, aggressive transfer pricing often leads to income distribution inequalities and reduced government tax revenues. On the other hand, tax planning using the Gross-Up method in Article 21 Income Tax has emerged as a more transparent alternative strategy that enhances employee welfare through company-covered tax incentives. This study analyzes the effectiveness of the Gross-Up method in managing tax obligations and its impact on economic fairness compared to transfer pricing practices. Using a qualitative approach based on case studies of companies in Indonesia, the study finds that implementing the Gross-Up method can improve tax compliance and employee loyalty, whereas uncontrolled transfer pricing poses a risk of reducing government tax revenues. Therefore, stricter and more transparent tax regulations are needed to mitigate the misuse of transfer pricing and encourage the adoption of fairer tax planning strategies.
Analysis of the Effect of the S.C.C.O.R.E Model in Detecting Potential Fraud in Financial Statements Through the Beneish M-Score Approach Sanja Agata; Retno Yuni Nur Susilowati
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.v2i2.623

Abstract

This study examines the key factors within the S.C.C.O.R.E model (stimulus, capability, collusion, opportunity, rationalization, ego), widely known as the Fraud Hexagon framework, in detecting the potential for financial statement fraud using the Beneish M-Score approach. The stimulus element is proxied by financial instability, capability by change in director, collusion by cooperation with government project, opportunity by ineffective monitoring, rationalization by change in auditor, and ego by the frequent number of CEO’s pictures. This research focuses on companies that received the special E notation (companies with negative equity) listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period, with a total of 145 observations. The sample was selected using a purposive sampling technique. A quantitative approach is employed in this study, utilizing secondary data sourced from annual reports and financial statements, analyzed through logistic regression. The results show that financial instability, change in auditor, and frequent number of CEO’s pictures have a positive and significant effect on the potential for financial statement fraud. Meanwhile, change in director, cooperation with government project, and ineffective monitoring have no significant influence on the potential for financial statement fraud.
The Impact of Applying the Holonic Manufacturing System on Improving the Quality of Operational Performance in Industrial Organizations Taher Hameed Abbas Bahia; Khawlah Radhi Athab
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.v2i2.630

Abstract

This study aims to enhance the quality of operational performance by implementing the Holonic Manufacturing System (HMS). The system involves dividing manufacturing processes into autonomous, collaborative, and participatory holons, including the Order Holon, Product Holon, Resource Holon, and Staff Holon. The primary objective is to optimize production efficiency by reducing costs, minimizing processing time, and increasing flexibility while improving overall organizational productivity. The research problem centers on evaluating the impact of holonic manufacturing on operational performance improvement. This study is significant as it addresses a critical issue for firms striving to enhance their efficiency and deliver value to customers. The adoption of HMS is not only a practical approach but also a widely recognized business strategy that has garnered interest from researchers and industry professionals alike.To achieve the study’s objectives, a structured questionnaire comprising 36 items was developed and distributed to participants. Two primary hypotheses were formulated to examine the relationship between HMS implementation and operational performance quality. Various statistical analyses were conducted using SPSS (version 24) and AMOS (version 24) to test the hypotheses and validate the findings. The results indicate a significant correlation and causal relationship between the Holonic Manufacturing System and operational performance quality. The findings suggest that implementing HMS effectively enhances organizational performance by improving production processes, increasing efficiency, and reducing operational constraints. Therefore, adopting this system can lead to a more agile, cost-effective, and productive manufacturing environment, making it a valuable strategy for modern organizations.
The Impact of Financial Disclosure on Investment Decisions in Capital Markets Rusdiah Hasanuddin; Nadya Nurhidayah Nurdin; 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.v2i2.631

Abstract

This study examines the relationship between corporate financial disclosure and investment decisions by shareholders and investors in capital markets. Using a comprehensive dataset of 486 publicly listed companies from multiple stock exchanges over a five-year period (2018-2022), we investigate how the quality, scope, and timing of financial disclosures influence investment behaviors, pricing efficiency, and capital allocation. Through multiple regression analysis, structural equation modeling, and panel data techniques, we find that higher disclosure quality is significantly associated with increased trading volumes (β=0.42, p<0.01), lower bid-ask spreads (β=-0.38, p<0.01), and reduced stock price volatility (β=-0.31, p<0.01). Our analysis reveals that voluntary disclosures beyond regulatory requirements have a stronger impact on institutional investor decisions compared to retail investors. Additionally, the study documents that forward-looking financial information and segment reporting have particularly strong effects on investment decisions during periods of market uncertainty. The findings contribute to disclosure theory and provide empirical evidence for regulators considering disclosure policy reforms, corporate executives formulating communication strategies, and investors developing investment frameworks that incorporate disclosure quality assessment. The study addresses the causality challenge through instrumental variable estimation and difference-in-differences analysis of regulatory changes, enhancing the robustness of the identified relationships.
Analysis of Factors Affecting Gross Regional Domestic Product (GRDP) in Bali Province Ni Nyoman Widiani; Surya Dewi Rustariyuni
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.v2i2.634

Abstract

Bali Province is a world-renowned tourism destination that significantly contributes to the Gross Regional Domestic Product (GRDP) of the region. However, the COVID-19 pandemic led to a severe economic downturn, causing negative economic growth. This study aims to examine the simultaneous and partial effects of tourist visits, local revenue (PAD), and investment on the GRDP of Bali Province. The research utilizes secondary data from nine regencies/cities in Bali over a six-year period (2018–2023). Data analysis is conducted using panel data regression with the Eviews 12 software. The results indicate that tourist visits, PAD, and investment collectively influence the GRDP of Bali Province. Partially, tourist visits and PAD have a positive and significant impact on GRDP, while investment has a negative but insignificant effect. The findings suggest that optimizing tourism potential, improving infrastructure, maximizing the potential of each region to increase local revenue, and exploring investment opportunities beyond the tourism sector—while supporting both domestic and foreign investment are essential to boosting Bali’s GRDP.
Factors Affecting Students' Interest In Working As Public Accountants Ni Made Gayatri Wulantari; I Gde Ary Wirajaya
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.v2i2.636

Abstract

The interest in choosing a career as a public accountant is driven by an understanding of job opportunities, good income prospects, professional recognition, and the alignment between individual abilities and the demands of the accounting profession. This study aims to analyze the factors of labor market considerations, soft skills, financial rewards, and social values on students' interest in working as public accountants. This research was conducted at five nationally ranked universities in Bali in 2024, based on uniRank, with a sample of 315 respondents determined using purposive sampling. This study proves that the theory of planned behavior can be a consideration in career choice determination and that expectancy theory can explain that students consider the outcomes they will receive in that career. Additionally, this research can positively contribute to universities in Bali by identifying the factors influencing students' interest in work, thereby improving the education system to be more focused on the choices or interests of each accounting student. The analysis results show that labor market considerations, soft skills, financial rewards, and social values have a significant positive impact on students' interest in becoming public accountants.
Optimization Of Production Combination in Umah Lokal Coffee Roastery Putu Jenny Natasia; Putu Yudi Setiawan
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.v2i2.637

Abstract

Umah Lokal Coffee Roastery is a business engaged in the production and marketing of coffee beans. This study aims to optimize the production combination to maximize profits using the Linear Programming method. This method enables the company to determine the optimal production quantity for each type of product, namely Telek Beans, Barong Beans, Jauk Beans, Gerbera, and Daisy. The analysis results indicate that the optimal production combination includes producing 128 units of Telek Beans, 155 units of Jauk Beans, 85 units of Gerbera, and 189 units of Daisy, while the production of Barong Beans is discontinued. Implementing this strategy has the potential to increase profits by Rp1,124,417 or 6.4%. This research contributes to the development of more efficient production strategies in dealing with resource constraints.

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