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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 Effect of Leverage, Liquidity, and Managerial Ownership on Financial Distress with Profitability as a Moderating Variable: On Transportation Companies Listed on the Indonesia Stock Exchange for the Period 2018-2022 Siti Aminah Dina Sinulingga; Erlina Erlina; Fahmi Natigor Nasution
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.v2i2.639

Abstract

Profitability acts as a moderating factor, this research seeks to learn how management ownership, leverage, and liquidity impact financial distress in transportation companies listed on the Indonesia Stock Exchange from 2018 to 2022. Quantitative research describes this kind of study. From 2018 through 2022, 37 transportation businesses were included in the study's population. These companies were listed on the Indonesia Stock Exchange (IDX). Eleven different businesses made up the sample. The kind of information used is secondary data. The method utilized to gather data is documentation studies. This study makes use of the Eviews 10 software program. The data analysis methods that are used include descriptive analysis, panel data regression analysis, R2 determination coefficient, significance test (t-test), and moderating test. According to the study's findings, financial distress is not significantly impacted by leverage, financial distress is negatively and significantly impacted by liquidity, financial distress is not significantly impacted by managerial ownership, and the relationship between the debt-to-equity ratio variable and financial distress cannot be moderated by profitability. However, profitability can moderate and strengthen the impact of liquidity on financial distress, and it can also moderate and strengthen the impact of managerial ownership on financial distress.
Factors Affecting Human Resources Accounting and Its Impact on Profitability and Performance Improvement: Applied Study in General Company for Engineering Industries Ban Abdul-Kadhm Abdulaali; Alyaa Hussein Mohmmed Ali Alesaa; Hala AbdulAmeer Dhahir
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.v2i2.641

Abstract

The research aims to identify the factors affecting human resources accounting and their impact on profitability and performance improvement, as there is still limited evidence regarding the factors that play a role in determining the level of disclosure of information related to human resources in the financial reports of these banks, as well as providing an indicator to measure the level of disclosure of human resources, which enables bank departments to assess the level of this disclosure in their reports mechanism. The research was applied in your State Company for Engineering Industries, a public company affiliated with the Iraqi Ministry of Industry, and the research was applied for the period (2021-2024). The study came to a number of conclusions, chief among them that business organizations' financial reports do not disclose human resources, which means that these reports do not contain a significant portion of the information that would aid the various groups of users in making informed decisions about these organizations.  Given the growing significance of innovation, creativity, and the intensity of competition in today's world, modern organizations are depending more and more on human resources to accomplish their objectives and obtain a competitive edge. This calls for the provision of pertinent information.
Improving Product Quality Under the Integrated Relationship Between Attribute Based Costing and Process Reengineering Techniques: A Review Article Suhad Abdul Meer Kadhim; Fatimah Flayyih Oudah; Nihro Jabal Afloogee
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.v2i2.645

Abstract

As a result of rapid technological progress, increased competition, and the global opening of markets, local markets have been flooded with a large number of foreign products of superior quality compared to local products. This has exposed Iraqi economic units to numerous pressures for various reasons, most notably the high cost of their products and the low quality of their products. This requires these units to seek solutions that lead to the provision of a high-quality product capable of competing with foreign products in terms of price and quality, thereby achieving customer satisfaction. Therefore, the research aims to integrate the two techniques of Attribute Based Costing and process reengineering and to demonstrate their role in improving product quality. The researcher reached a set of conclusions, the most important of which are The weakness of the costing system applied at the research sample factory, its failure to accurately monitor and identify cost elements throughout the product lifecycle, and the management's lack of interest and awareness in implementing contemporary costing techniques and their role in improving the quality of its products, thus ensuring their sustainability. The integration of specifications-based costing with process reengineering technology has added substantial improvements to product specifications, aligning them with customer requirements and needs, and leading to improved product quality.
Determinants of Coffee Shop Business Income in Kintamani District S. Ayu K. Gitadewi; Luh Gede Meydianawathi
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.v2i2.656

Abstract

This study aims to analyze the factors that influence the income of coffee shop businesses in Kintamani District, Bangli Regency, by integrating both traditional and digital factors. Specifically, the research examines the effects of capital, operating hours, selling price, number of customers, and the use of e-money on coffee shop income. Using a quantitative approach, the study applies multiple regression analysis to investigate the relationships between these variables. The findings reveal that both traditional factors such as business capital and operating hours, as well as modern factors like e-money usage, have a significant impact on the income of coffee shop businesses in Kintamani. This research not only fills a gap in the existing literature but also offers practical insights for business actors in the coffee shop industry, particularly in high-tourism areas like Kintamani.
The Effect of Accountability, Transparency, Rule of Law, Effectiveness and Efficiency on Local Government Performance with Supervision as A Moderating Variable in Local Government of Langkat District Sitepu, Lia Eriska; Keulana Erwin; Idhar Yahyah
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.v2i2.658

Abstract

This study aims to analyze the influence of accountability, transparency, rule of law, effectiveness, and efficiency on local government performance with supervision as a moderating variable in the Langkat Regency Government. This study uses an associative research method with a quantitative approach based on numbers. The study population consisted of 40 Regional Work Units (SKPD) with 120 respondents determined through purposive sampling techniques, with the criteria of heads of departments/agencies, secretaries, and treasurers who have served for at least the last five years. Primary data were obtained through distributing questionnaires using a Likert scale, and data analysis was carried out with the help of SmartPLS 4.0 software. The results of the study indicate that the variables of accountability, transparency, rule of law, and effectiveness and efficiency have a positive and significant effect on local government performance. However, the results of the moderation test indicate that supervision only plays a significant role as a moderating variable in strengthening the relationship between the rule of law and local government performance. Meanwhile, supervision does not significantly moderate the relationship between accountability, transparency, and effectiveness and efficiency on local government performance. These findings are expected to be a consideration for local governments in improving the quality of governance, especially through strengthening the rule of law supported by an effective monitoring system.
Investigating the Effect of Organizational Jealousy with Job Compatibility with the Mediating Role of Organizational Trust and Moderating Quality of Work Life in Diwaniyah Teaching Hospital Wasan Kamil Afloog
International Journal of Economics, Management and Accounting Vol. 2 No. 3 (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.v2i3.660

Abstract

The objective of this investigation is to investigate the implication of organizational  jealousy with occupation compatibility with the mediating duty of organizational assurance and moderating typicality of act living in Diwaniya Teaching Hospital. The investigation manner is applied in Conditions of objective and descriptive and survey in Conditions of conducting manner. The statistical society includes all the occupationholders of Diwaniya Teaching Hospital, whose number is 280, and in instruction to characterize the sample size, Cochran's formula was utilizated, and the number of 162 people was scaled randomly. The manner of collecting inestablishment is aboard the questionnaire tool and to scale organizational jealousy aboard Vecchio (2005) questionnaire, organizational assurance aboard Alonen et al. (2008) questionnaire, occupation compatibility aboard Davis and Lafqvist (1991) questionnaire, typicality of act living aboard Walton (1973) questionnaire. became. After compiling the initial frameact, coefficient analysis was done in instruction to obtain construct accuracy. Cronbach's alpha coefficient was utilizated to scale the relicapability of the questionnaire. Then, all the proposed hypotheses were tested and analyzed using the structural equation figureing technique and using smart pls software, and the findings showed that organizational jealousy with occupation compatibility with the mediating duty of organizational assurance and moderating the typicality of act living in Diwaniya Teaching Hospital has a remarkable implication.
The Effect of Job Insecurity on Turnover Intention Mediated by Job Satisfaction at PT. Indocitra Jaya Samudera Ni Made Putri Gangga Pratiwi; Ida Bagus Ketut Surya
International Journal of Economics, Management and Accounting Vol. 2 No. 3 (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.v2i3.664

Abstract

Job insecurity is a psychological condition that can lead to emotional instability among employees, ultimately increasing their intention to leave the organization. Job satisfaction is suspected to act as a mediating variable that can mitigate the negative impact of job insecurity on turnover intention. This study aims to analyze the effect of job insecurity on turnover intention, mediated by job satisfaction, at PT Indocitra Jaya Samudera. A quantitative method with a causal associative approach was employed. The population consisted of 298 employees, and a sample of 171 respondents was selected using stratified sampling. Data analysis was conducted using Partial Least Squares (PLS) to examine the relationships between variables. The results show that job insecurity has a positive and significant effect on turnover intention, a negative effect on job satisfaction, and that job satisfaction negatively and significantly affects turnover intention. Furthermore, the mediation analysis indicates that job satisfaction mediates the relationship between job insecurity and turnover intention.
The Mediating Role of Burnout in the Effect of Job Stress on Turnover Intention Among Paramedics at Puri Raharja General Hospital Ni Kadek Meriyanti; I Gede Riana
International Journal of Economics, Management and Accounting Vol. 2 No. 3 (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.v2i3.665

Abstract

This study aims to analyze the mediating role of burnout in the effect of job stress on the turnover intention of paramedics at Puri Raharja General Hospital. A saturated sampling technique was used, involving all 80 employees as the sample. The research applied a survey method using questionnaires and interviews, analyzed with descriptive statistics and inferential statistics using Partial Least Squares (PLS). The results showed that job stress has a positive and significant effect on turnover intention. Job stress also has a positive and significant effect on burnout. Furthermore, burnout positively and significantly affects turnover intention and partially mediates the relationship between job stress and turnover intention.
Synergy Of Artificial Intelligence, Strategic Location, and Digital Marketing in Enhancing Logistics Efficiency and Consumer Satisfaction in E-Commerce Bernadetta Anita Jeri S; Syahrudin Marpaung; Sulaiman Ahmad; Mardelia Desfrida
International Journal of Economics, Management and Accounting Vol. 2 No. 3 (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.v2i3.666

Abstract

The rapid growth of e-commerce has driven companies to seek more effective strategies to enhance logistics efficiency and customer satisfaction. This article examines the synergy between artificial intelligence, strategic location determination, and digital marketing in supporting the performance of digital supply chains. This multidimensional approach demonstrates that integrating cutting-edge technologies with precise location strategies and data-driven marketing can create superior customer experiences and more efficient operational costs. This study is based on a literature review of ten recent related studies. Moreover, it highlights consumer behavior shifts due to the digitalization and globalization of supply chains.
Investing digital marketing tools in supporting the quality of education: an application study in the Wasit Education Directorate Abdulraheem Y. O. AL Abdiy
International Journal of Economics, Management and Accounting Vol. 2 No. 3 (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.v2i3.671

Abstract

Through an applied study in the Wasit Education Directorate, this study seeks to investigate how investing in digital marketing tools supports educational quality. Given the rapid pace of digital transformation, educational institutions now need to implement digital strategies that improve communication between parents and students and aid in the learning process. Through semi-structured interviews with educators, experts, students, and parents, the study employed a qualitative curriculum. The findings demonstrated that digital marketing tools improve education quality by fostering communication, encouraging participation, and offering interactive content. Numerous issues were also brought to light by the study, including inadequate infrastructure and a dearth of training in digital marketing, and suggested creating consistent digital tactics to facilitate the fusion of digital marketing and education.

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