cover
Contact Name
Imang
Contact Email
garuda@apji.org
Phone
+6281269402117
Journal Mail Official
international@areai.or.id
Editorial Address
Perum Cluster G11 Nomor 17 Jl. Plamongan Indah, Kadungwringin, Pedurungan, Semarang, Provinsi Jawa Tengah, 50195
Location
Kota semarang,
Jawa tengah
INDONESIA
International Journal of Economics, Management and Accounting
ISSN : 30480396     EISSN : 30469376     DOI : 10.62951
Core Subject : Economy, Science,
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
Articles 252 Documents
Influence of Leadership Style and Work Environment on OCB: Case Study of Perum Perhutani Central Java Regional Division Cesaria Laily Benita; Aris Puji Purwatiningsih; Kusni Ingsih; Febrianur Ibnu
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.v2i3.672

Abstract

This study aims to identify the influence of leadership style and work environment on organizational citizenship behavior of employees of Perum Perhutani, Central Java regional division in Semarang city. This study uses quantitative methods. Data collection using questionnaire instruments that are distributed directly, and analysis using IBM SPSS Statistics. The results show that leadership style has a positive effect on OCB, while the work environment does not affect OCB. Therefore, Perum Perhutani is expected to improve its work environment so that loyalty and organizational citizenship behavior increase. Further researchers are expected to explore other related objects and variables, such as in the banking sector, and employee satisfaction in further research.
Enhancing International SME Competitiveness through Machine Learning Driven Market Analysis : A Mixed Methods Approach Muhammad Tody Arsyianto; Budi Eko Soetjipto
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.v2i3.676

Abstract

Despite their 45% contribution to the global economy, international micro, small, and medium-sized enterprises (MSMEs) face considerable obstacles in enhancing their global competitiveness because they lack the resources and access to efficient market analysis (OECD, 2025). In order to optimize cross-border MSME market analysis, this research attempts to construct a machine learning (ML) model coupled with a mixed-methods approach. A combination of quantitative (XGBoost and SEM-AMOS were used to analyze transaction data of 500 Indonesian export MSMEs 2020–2024) and qualitative (interviews with 15 MSME players) methods showed that the XGBoost model achieved 89% accuracy in predicting market trends, with key variables including exchange rate fluctuations (19%) and social media sentiment (28%). According to qualitative findings, the ML model does not identify cross-border regulatory constraints that 65% of MSMEs must deal with. These results validate market intelligence powered by AI as a strategic asset, extending the Resource-Based View paradigm. The significance of contextual adaptation and technological integration in the digital transformation of MSMEs is emphasized by this study.
The Influence of Millennial Leadership and Corporate Social Responsibility (CSR) Disclosure on Firm Value with Firm Age as a Control Variable Putu Cindra Permata Dewi; Anak Agung Gde Putu Widanaputra
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.v2i3.679

Abstract

Firm value is the company's performance reflected in the stock price, which is determined by the demand and supply in the capital market, representing public perception of the company's performance. This study aims to obtain empirical evidence on the influence of millennial leaders and CSR disclosure on firm value, with firm age as a control variable, in companies listed in the LQ45 Index from 2021 to 2023. The population of this study consists of 45 companies. Sampling was conducted using a non-probability sampling method with a purposive sampling technique, resulting in a total of 16 company samples. The analysis technique employed is multiple linear regression analysis. The results show that millennial leaders positively affect firm value, while CSR disclosure negatively affects firm value. This study provides theoretical implications by offering additional information and empirical evidence regarding the influence of millennial leaders and CSR disclosure on firm value. It also offers practical implications for company leaders to pay more attention to factors that can enhance firm value.
E-Administration as an Approach to Improving the Academic Performance of Law Faculty Members: An Experience at the University of Misan Reyath Thea Azeez Alsafo; Mohammed Ahmed Waham; Mohammed Raoof Al-Musawi
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.v2i3.680

Abstract

The study sought to find the effect of E-administration in its various aspects on functional performance in the University of Misan/ College of Law. The target population was all members of the College of Law, N=40. The questionnaire was used as a tool for data collection, and distributed to the research groups, of which 33) questionnaires were collected and statistically analyzed. Data Processing and Analysis The SPSS 26 software was used to process and analyze the questionnaire information to calculate the arithmetic mean, standard deviation, correlation coefficient, and impact coefficient. One of the very significant findings was that "there is a statistically significant relationship between the research variables, and this will lead to satisfactory results that would contribute to solving and handling the problems which the researched college may encounter. At the end of the research, it was concluded that the recommendations which was concluded for the need for (Continuous Updating of the Software of Electronic administration systems according to the needs of work).
The Influence of State Capital Participation, Company Size, Environmental Costs, and Company Ownership Structure on The Financial Performance of BUMN in 2019-2023 Pyara Tri Amanda; Saring Suhendro
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.v2i3.685

Abstract

This study aims to provide empirical evidence of the influence of state capital participation, company size, environmental costs, and company ownership structure on the financial performance of state-owned enterprises. This test uses a statistical tool, namely IBM SPSS version 25. The population in this study were all state-owned companies or BUMN, namely 113 companies and the sample selection used the purposive sampling method so that 31 companies were selected. The analysis methods used were descriptive statistical analysis, classical assumption test, multiple linear regression analysis, coefficient of determination, F test, and t test. The coefficient of determination of 0.58 indicates the ability of the independent variable to explain the dependent variable by 58%.
The Influence of Socio-Economic Factors on the Income of Traditional Fishermen in Kabila Bone District, Bone Bolango Regency Siti Pratiwi Pakaya; Frahmawati Bumulo; Agil Bahsoan; Melizubaida Mahmud; Fatmawaty Damiti
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.v2i3.687

Abstract

The income of traditional fishermen in Kabila Bone District remains relatively low. This is caused by various fluctuating socio-economic factors, such as limited fishing equipment, the use of boat engines, and the high cost of fuel. In addition, fishermen's experience, unpredictable weather conditions, and age also affect their productivity. This study aims to determine the influence of socio-economic factors on fishermen's income. The research used a quantitative method with a sample of 74 respondents out of a population of 288 fishermen, determined using the Slovin formula. Data collection techniques included questionnaires, observation, and documentation. The results showed that socio-economic factors influence fishermen’s income by 25.2%, while the remaining 74.8% is influenced by other factors such as education and access to training on more efficient fishing techniques. In conclusion, there is a positive and significant influence between socio-economic factors and fishermen's income. This means that the better the socio-economic conditions of the fishermen, the higher their income will be.
Using of Artificial Intelligence Techniques and for Improving the Accuracy of Financial Reports: Applied study in Asia cell Telecommunications Company Forat Sattar Hassoon
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.v2i3.688

Abstract

The research aims to clarify the relationship between artificial intelligence and the future of the accounting profession, and to clarify the knowledge foundations of artificial intelligence and the future of the accounting profession and the application of the term artificial intelligence in the future of the accounting profession and highlight the position of the term artificial intelligence for the economic unit of the research sample, which is Asia cell Iraq Company. The research relied on the collection of data related to the theoretical aspect on a group of Arab and foreign sources related to the subject under research from books, research, studies, theses and university theses, as well as research and periodicals published on the Internet, as for the applied side, the research relied on field visits to the research sample and personal interviews with managers and officials in the research sample as well as to the accounting of the force the research reached a set of conclusions, the most important of which was that the subject of artificial intelligence itself is one of the contemporary topics that did not find any interest at the conceptual, practical and even academic levels, at least at the level of libraries and scientific research centers. After the results of the electronic field surveys showed that the Arab and Iraqi libraries are devoid of any author or detailed study on the subject, and in conclusion, the research reached a set of recommendations, the most important of which was the need to give the artificial intelligence variable greater research attention as one of the intellectual dialectics in contemporary literature in the field of accounting management and to highlight its role in achieving sustainable artificial advantage in the business environment.
Factors Influencing the Income of Micro, Small, and Medium Enterprises (MSMEs) in Denpasar City I Made Bagus Ananta Wiguna; Ni Putu Martini Dewi
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.v2i3.690

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of the economy, particularly in areas like Denpasar City, which serves as a central hub of economic activity in Bali. However, the COVID-19 pandemic posed significant challenges, severely impacting MSMEs’ net income. Declining purchasing power, mobility restrictions, and economic uncertainty forced business owners to struggle for survival. This highlights the need to understand the factors affecting MSMEs’ income in order to formulate strategic solutions. This study employs a quantitative associative approach to examine the influence between two or more variables. A sample of 100 MSMEs was selected using a proportional stratified random sampling technique based on the distribution of MSMEs across districts and business types. The results show that own capital, pricing, working hours, and access to the People's Business Credit (KUR) significantly affect MSME income in Denpasar City. Own capital is found to be the most dominant factor, followed by pricing and working hours. Access to KUR also plays an important role by providing easier access to additional capital, enabling business expansion and productivity improvement. Furthermore, the study confirms that competitive pricing and effective pricing strategies can enhance competitiveness and increase income. Longer working hours positively influence income by providing more opportunities to serve customers. Overall, access to KUR facilitates capital availability, ultimately supporting MSME growth and income in Denpasar City. Keywords: MSME Income, Denpasar City
The Influence of Leverage, Company Size, And Asset Structure On The Value Of Mining Companies Listed On The Indonesia Stock Exchange I Wayan Krisna Yudha; I Gde Kajeng Baskara
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.v2i3.692

Abstract

Firm value reflects investors’ perception of a company’s success, often associated with stock price. An increase in firm value can serve as a positive signal for investors, indicating promising future prospects. This study aims to examine and explain the influence of leverage, company size, and asset structure on the value of mining companies listed on the Indonesia Stock Exchange. The study involves a sample of 77 mining companies for the period 2020–2024. Data was collected using a non-participant observation method. The analytical technique employed is multiple linear regression analysis. The results show that leverage has a positive and significant effect on firm value, company size has a negative and significant effect on firm value, and asset structure has a positive but insignificant effect on firm value.
Analysis of Factors Affecting The Income of Souvenir Traders At Kumbasari Market, Denpasar City Ariastha Satrya Wicaksana; Made Kembar Sri Budhi
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.v2i3.693

Abstract

Traditional markets serve a crucial function in fulfilling the community’s needs by facilitating transactions. As a selling place, traditional markets serve as a key source of income. Observing this phenomenon, this study investigates the factors that influence trader income. The objective is to explain how capital, business duration, product variety, and the use of QRIS affect traders’ income. The grand theory underpinning this research is the theory of income. This study was conducted among souvenir traders at Kumbasari Market, Denpasar, using a multivariate analysis approach with a sample size of 111 traders. Data were collected through offline surveys using questionnaires. The analysis technique employed was multiple linear regression. The results show that capital, business duration, product variety, and the use of QRIS have both partial and simultaneous positive and significant effects on trader income. Among these variables, capital exerts the greatest influence. The findings of this study are expected to enrich the development of economic science, particularly in relation to income, and serve as a reference for traders in formulating strategies to improve performance.