cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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
 17   18   19   20   21 
The Effect of Hybrid Work System and Multiple Role Conflict on Employee Performance Simanullang Arly Aprilita; Ribhan Ribhan
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.v2i3.697

Abstract

The advancement of technology within organizations supports companies in innovating their work systems more efficiently and effectively. Technological sophistication has transformed the organizational work environment by enabling hybrid models that combine remote and in-office work. This research aims to examine the influence of hybrid work arrangements and dual role conflict on employee performance in Indonesia’s pharmaceutical sector. Data were gathered through a questionnaire distributed via Google Forms to 185 employees working in the pharmaceutical industry across Indonesia. The data analysis was conducted using SPSS version 27. The research instruments were tested for validity and reliability; validity was assessed through Confirmatory Factor Analysis (CFA MSA), including Kaiser-Meyer-Olkin (KMO), Anti-Image, and Factor Loadings. Normality was examined using the one-sample Kolmogorov-Smirnov test. Hypothesis testing employed multiple linear regression and t-tests. The findings indicate that both hybrid work systems and dual role conflict have a positive and significant impact on employee performance.
The Influence of Career Motivation, Family Support, Cost, and Length of Education on Students’ Interest in Pursuing A Master's Degree in Accounting Ni Putu Diah Indrawati; Ni Putu Sri Harta Mimba
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.v2i3.698

Abstract

Based on data from the Faculty of Economics and Business, Udayana University, interest in pursuing a master’s degree in accounting remains very low, while the demand for individuals with a strong educational background, good work ethic, and professionalism continues to increase. A master’s degree is a level of education that can be pursued after completing undergraduate studies (S1). This study aims to empirically examine the influence of career motivation, family support, cost, and duration of education on students’ interest in continuing their studies to the master's level in accounting. This research differs from previous studies in terms of location and the theoretical framework used. The population in this study consists of undergraduate accounting students from the 2021 cohort at universities in Bali that offer a master’s program in accounting. The sample was determined using probability sampling, specifically simple random sampling, resulting in 305 respondents. The data analysis technique used is multiple linear regression analysis. The results show that career motivation, family support, and duration of education have a positive and significant influence on students’ interest in pursuing a master’s degree in accounting, while education costs have a negative and significant influence.
Springate Model to Analyze Liquidity, Leverage, and Profitability Ratios Toward Financial Distress Shafira Ayu Rachmawati; Lenni Yovita; Diana Puspitasari; Fakhmi Zakaria
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.v2i3.711

Abstract

This study systematically analyses the predictive ability financial ratios have in relation to the emergence of financial distress among non-cyclical companies on the Indonesia Stock Exchange during the period 2020-2023. Secondary data was collected from a sample of 151 secondary data companies listed on the Indonesia Stock Exchange, spanning the years from 2020 to 2023. In order to ascertain the relationship between the independent variables (X1, X2, X3) and the dependent variable, Multiple Linear Regression models are utilised by employing the Eviews calculation application. As a model, the Springate model is employed, which is used to measure financial distress. The financial ratios selected for analysis encompass the liquidity ratio, the leverage ratio, and the profitability ratio. The findings of this study suggest that the profitability ratio exerts a substantial positive effect, or a moderate effect, on the phenomenon of financial distress. In contrast, the liquidity ratio and leverage ratio demonstrate an absence of statistically significant influence on the phenomenon of financial distress. Extensive analysis of the results indicates that financial distress, as measured by Springate, does not exert a substantial influence on the findings obtained from this study. The incorporation of diverse samples and models in subsequent studies is likely to introduce variations into the research outcomes.
The Mediating Role of Trust in the Influence of Customer Experience on Repurchase Intention of Emina Local Cosmetic Products in Denpasar City I Gusti Agung Diandra Prabandari; Tjokorda Gde Raka Sukawati
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.v2i3.713

Abstract

In recent years, the beauty industry has gained significant traction and become deeply embedded in public awareness, especially regarding skincare routines involving cosmetic products. Among the notable local cosmetic brands in Indonesia is Emina, which stands out for its youthful concept and lightweight formulations—ideal for entry-level users. This study seeks to explore the mediating role of trust in the relationship between customer experience and repurchase intention for Emina’s products in Denpasar City. Utilizing a non-probability sampling technique, specifically purposive sampling, data were obtained through surveys distributed to 120 qualified respondents. The analysis was conducted using path analysis, complemented by the Sobel test and the Variance Accounted For (VAF) approach. Findings reveal that customer experience significantly and positively affects both trust and repurchase intention. Moreover, trust itself has a significant positive impact on repurchase intention and acts as a mediating variable between customer experience and repurchase intention. Theoretically, this research reinforces prior findings in the field, while practically, it offers strategic insights for Emina’s management to improve consumer experiences and foster trust—ultimately boosting repeat purchase behavior.
Analysis of Factors Affecting Regional Original Revenue in Bali Province Putu Putri Mayra Dewi; I Nyoman Wahyu Widiana
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.v2i3.715

Abstract

Regional Original Revenue is one of the main indicators in assessing a region's financial independence in managing local finances. This study aims to analyze the simultaneous and partial influence that affects PAD in Bali Province, focusing on the number of tourists, tourist attractions, and the number of restaurants. The research method used is a quantitative approach with panel data regression analysis techniques. The data used is secondary data obtained from the Bali Province Central Bureau of Statistics and other relevant institutions. The results show that the number of tourists, tourist attractions, and the number of restaurants simultaneously have a significant effect on Regional Original Revenue in Bali Province. Partially, the number of tourists has a positive and significant effect on Regional Original Revenue, indicating that the higher the number of tourists, the greater their contribution to regional revenue. However, the number of tourist attractions has a negative and significant effect on Regional Original Revenue, suggesting that an increase in tourist attractions that is not optimally managed may reduce the effectiveness of regional revenue. Meanwhile, the number of restaurants has a positive and not have a significant impact on Regional Original Revenue, which may be due to tax management factors or the effectiveness of oversight in the sector. This study suggests that the regional government should improve the management and promotion of tourist destinations to attract more tourists, which would directly contribute to increasing Regional Original Revenue. Additionally, strategies to enhance local tax collection in the restaurant sector should be further evaluated to optimize their contribution to Regional Original Revenue.f Restaurants
Analysis of Rice Production Scale in Kerambitan Sub-District, Tabanan Regency Ni Putu Ayu Sintami Dewi; Luh Gede Meydianawathi
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.v2i3.716

Abstract

Agriculture is a sector that plays a vital role in the economies of many developing countries, including Indonesia. This study aims to analyze the production scale and examine the factors influencing rice production, such as capital, labor, and land area. The research was conducted in Kerambitan Sub-district, Tabanan Regency. The agricultural sector, particularly rice production, plays an essential role in the regional economy and food security. However, it continues to face fluctuations due to various influencing factors. This study employs a quantitative method using multiple linear regression based on the Cobb-Douglas production function to measure the scale of production. Data were collected through questionnaires and interviews with rice farmers in Kerambitan Sub-district, using proportionate stratified random sampling. The results indicate that capital, labor, and land area have a positive and significant effect on rice production in Kerambitan Sub-district, Tabanan Regency. Furthermore, the production scale in this study shows decreasing returns to scale, meaning that each additional unit of input yields a proportionally smaller increase in output. These findings imply the need for strategies to enhance production efficiency and optimize resource utilization to improve rice productivity.
The Mediating Role of Customer Satisfaction in the Relationship between Experiential Marketing and Revisit Intention among Visitors of Bobocabin Kintamani Putu Ika Putri Ardiani; Tjokorda Gede Raka Sukawati
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.v2i3.718

Abstract

Camping has become a part of the lifestyle of modern tourists. From camping, a new lodging innovation emerged that combines hotel accommodation facilities and camping, namely glamping. One of the modern glamping in Bali is Bobocabin Kintamani. The purpose of this study was to analyze the effect of experiential marketing on revisit intention mediated by customer satisfaction. The sample of this study was 120 respondents of Bobocabin Kintamani visitors. The sampling technique that will be used in this study is purposive sampling. This research technique uses path analysis, Sobel test and VAF test. The results of this study indicate that experiential marketing has a positive and significant effect on revisit intention, experiential marketing has a positive and significant effect on customer satisfaction, customer satisfaction has a positive and significant effect on revisit intention, and customer satisfaction mediates experiential marketing on revisit intention. The implications of this study provide implications that can be used by Bobocabin Kintamani in developing appropriate strategies. Experiential marketing implemented by Bobocabin Kintamani plays an important role in increasing customer satisfaction, which ultimately has a positive impact on the intention to revisit. The unique experiences offered, such as the smart cabin concept with soothing natural views, increase customer satisfaction and form a lasting impression that encourages them to return.
The Mediating Role of Job Satisfaction in the Effect of Perceived Organizational Support on Organizational Commitment Ni Wayan Andini Febriyanti; 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.v2i3.721

Abstract

This research investigates the influence of perceived organizational support on organizational commitment, with job satisfaction serving as a mediating variable. The study was carried out at the Regional Development Planning Agency (Bappeda) of Gianyar Regency, using a purposive sampling method to select 49 participants. A survey approach was adopted, employing both questionnaires and interviews as data collection tools. Data were analyzed using descriptive statistics and inferential analysis, specifically path analysis. The findings reveal that perceived organizational support positively and significantly influences organizational commitment. Additionally, perceived organizational support has a positive and significant relationship with job satisfaction. Job satisfaction, in turn, also positively and significantly affects organizational commitment. Moreover, job satisfaction is found to mediate the relationship between perceived organizational support and organizational commitment. Theoretically, the study contributes to the understanding of social exchange theory in the context of organizational behavior. Practically, it offers insights into how enhancing perceived organizational support and fostering job satisfaction can improve employees’ commitment to the organization. The research underscores the importance of managing these two factors to strengthen organizational commitment.
Determinants Analysis Of Indonesia's Foreign Exchange Reserves In 1990-2023 Putu Krishna Candrawinata; I Nyoman Wahyu Widiana
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.v2i3.722

Abstract

oreign exchange reserves are one of the key indicators in international trade, reflecting the fundamental strength of a country's economy. They serve as a benchmark to assess the robustness of a nation's economic condition and indicate its ability to engage in international trade. Several factors influence Indonesia's foreign exchange reserves, including export value, exchange rate, and foreign direct investment (FDI). This study aims to analyze the simultaneous impact of export value, exchange rate, and FDI on Indonesia's foreign exchange reserves, as well as their partial effects. The data analysis technique employed in this research is multiple linear regression. The findings reveal that export value, exchange rate, and FDI significantly influence Indonesia’s foreign exchange reserves simultaneously. Partially, export value and exchange rate have a positive and significant impact, while FDI has a positive but statistically insignificant effect. It can be concluded that increasing export value and maintaining exchange rate stability play a crucial role in sustaining and enhancing Indonesia's foreign exchange reserves.
The Effect of Environmental, Social, and Governance (ESG) Performance on Firm Value: A Comparative Study Between State-Owned and Non-State-Owned Enterprises (An Empirical Study of Companies Listed on the Indonesia Stock Exchange for the 2020–2023 Period) Ni Putu Alit Febrianti; I Ketut Suryanawa; Ni Putu Sri Harta Mimba; Ni Made Dwi Ratnadi
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.v2i3.724

Abstract

Firm value represents the long-term goal of a company, reflecting the prosperity of its stakeholders. One factor indicated to influence firm value is corporate responsibility performance in managing business operational risks, particularly through the implementation and disclosure of Environmental, Social, and Governance (ESG) performance. During the COVID-19 pandemic, the Indonesian government allocated State Capital Participation (PMN) to affected state-owned enterprises (SOEs), which was expected to contribute to the revitalization of national economic recovery. This study aims to analyze the effect of ESG performance on firm value in both SOEs and non-SOEs listed on the Indonesia Stock Exchange during the 2020–2023 period. Stakeholder theory and signaling theory are used as the theoretical frameworks for analyzing and interpreting the research findings. The sample consisted of 28 observations for SOEs and 152 for non-SOEs, selected using purposive sampling. Firm value was measured using the Tobin’s Q ratio, while ESG performance was assessed based on Refinitiv scores. The data were analyzed using independent sample t-tests and multiple linear regression analysis with SPSS version 29. The results show significant mean differences in environmental and social performance between SOEs and non-SOEs, while governance performance did not differ significantly. Social and governance performance had a significant positive effect on firm value in both SOEs and non-SOEs. However, environmental performance had a significantly positive effect only in non-SOEs and a significantly negative effect in SOEs. Thus, the environmental performance strategies implemented by non-SOEs could serve as valuable lessons for SOEs.

Page 19 of 26 | Total Record : 252

 17   18   19   20   21 

Filter by Year

2024 2025


Reset
Filter By Issues
All Issue Vol. 2 No. 4 (2025): International Journal of Economics, Management and Accounting Vol. 2 No. 3 (2025): International Journal of Economics, Management and Accounting Vol. 2 No. 2 (2025): International Journal of Economics, Management and Accounting Vol. 2 No. 1 (2025): International Journal of Economics, Management and Accounting Vol. 1 No. 4 (2024): December : International Journal of Economics, Management and Accounting Vol. 1 No. 3 (2024): September : International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : International Journal of Economics, Management and Accounting Vol. 1 No. 1 (2024): March : International Journal of Economics, Management and Accounting