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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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Analysis of the Effect of Regional Original Revenue Contributions and Balanced Funds on the Level of Regional Financial Independence of Provinces in Indonesia in 2019-2023 Fania Anjani Suharjo; 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.v2i3.727

Abstract

This study shows that the contribution of Regional Original Income (PAD) has a significant positive effect on the level of financial independence of provincial regions in Indonesia in 2019-2023. This means that the greater the contribution of PAD, the higher the level of regional financial independence. On the other hand, the General Allocation Fund (DAU) and the Special Allocation Fund (DAK) have a significant negative effect on regional financial independence, indicating that dependence on transfer funds from the central government can hinder regional efforts to increase their fiscal independence. Meanwhile, the Revenue Sharing Fund (DBH) does not show a significant effect on the level of regional financial independence, indicating that although this fund is important, it does not directly contribute to increasing regional financial independence.
Analysis of Factors Influencing the Performance of Accounting Information Systems at Village Credit Institutions in Abiansemal District Ni Putu Linda Novita Dewi; I Ketut Suryanawa
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.v2i3.731

Abstract

The rapid development of information technology has encouraged Village Credit Institutions (LPDs) to adopt Accounting Information Systems (AIS) as an effort to enhance operational efficiency and effectiveness. However, the implementation of AIS in several LPDs in Abiansemal District still faces various challenges, such as data input errors and lack of system integration. This study aims to analyze the influence of system development formalization, organizational size, user involvement, training and education, as well as personal technical skills on the performance of accounting information systems. The research method used is quantitative with a survey approach. The sample consists of 96 respondents, comprising leaders and managers of 32 active LPDs in Abiansemal District, Badung Regency. The data analysis techniques include validity and reliability tests, classical assumption tests, multiple linear regression analysis, coefficient of determination test, F-test, and t-test using SPSS software. The results show that all five independent variables—system development formalization, organizational size, user involvement, training and education, and personal technical skills—have a simultaneous and partial positive and significant influence on the performance of accounting information systems. The coefficient of determination indicates that 55.8% of the variation in AIS performance can be explained by these five variables.
Analysis of the Factors Affecting the Income of Lontar Leaf Stitching Home Industries in Sibetan Village, Karangasem Regency I Gusti Ayu Muni Sri Cahyanti; Ni Nyoman Yuliarmi
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.v2i3.734

Abstract

The lontar leaf stitching home industry is a micro-enterprise that produces various types of crafts made from lontar leaves, commonly used in traditional and religious ceremonies. This industry plays a significant role in the local economy and cultural preservation. The objectives of this study are: (1) to analyze the simultaneous effect of capital, raw materials, working hours, and business duration on the income of lontar leaf stitching home industries in Sibetan Village, Karangasem Regency; and (2) to analyze the partial effect of capital, raw materials, working hours, and business duration on the income of these industries. The population of the study consists of all 50 lontar leaf stitching home industries in Sibetan Village. A saturated sampling technique was used, meaning the entire population was taken as the sample. The data were analyzed using multiple linear regression analysis with the assistance of SPSS version 26. The results show that capital, raw materials, working hours, and business duration simultaneously have a significant effect on income, accounting for 96.8 percent of the variance. Partially, each of these variables also has a positive and significant effect on income. It is recommended that artisans manage their capital efficiently—including utilizing financing from village credit institutions (LPDs)—select quality raw materials, optimize working hours, and leverage business experience through support from village-owned enterprises (BUMDes) to expand marketing and increase income.
The Effect of Profitability, Company Growth, and Capital Structure on Firm Value (A Case Study of Technology Sector Companies Listed on the Indonesia Stock Exchange for the 2021–2023 Period) Ni Putu Nina Astadewi; I Gusti Ngurah Agung Suaryana
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.v2i3.735

Abstract

Firm value is essential for business sustainability and serves as a key consideration for investors in assessing a company’s prospects. The enhancement of firm value is influenced by various factors observed by both internal and external parties. This study examines the partial effects of profitability, company growth, and capital structure on firm value. The research variables include Return on Assets (ROA) for profitability, Sales Growth for company growth, Debt to Equity Ratio (DER) for capital structure, and Price to Book Value (PBV) for firm value. A quantitative approach was employed using a sample of 25 technology sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period, selected through purposive sampling. Data analysis techniques included descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing. The findings indicate that profitability and company growth have a negative effect on firm value, while capital structure has a positive effect. These results contradict signaling theory but support the trade-off theory. This research contributes both theoretically and practically to the field of accounting and serves as a reference for management and investors in making strategic decisions related to enhancing firm value.
The Effectiveness of SPMI in Improving Academic and Non-Academic Performance at Private Universities in Medan City Rahmad Dani; Ayu Andira; Mardiah Hasanah Nasution; Zakia Fadila
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.v2i3.736

Abstract

Private Universities (PTS) in Medan City face major challenges in improving academic and non-academic quality sustainably. This study aims to evaluate the effectiveness of the Internal Quality Assurance System (SPMI) in supporting the improvement of the performance of both aspects. Using an associative quantitative approach, data were collected through questionnaires from 75 respondents consisting of leaders, lecturers and quality assurance staff at 15 selected PTS in Medan. The analysis was conducted using simple linear regression. The results showed that the effectiveness of SPMI had a positive and significant effect on academic and non-academic performance. The determination coefficient value of 55.6% for academic performance and 65.7% for non-academic performance showed a substantial contribution of SPMI in improving institutional performance. These findings indicate that SPMI which is implemented consistently and comprehensively can be a strategic tool in building a quality culture that has an impact on strengthening the quality of learning, student activities and overall institutional governance. Therefore, strengthening the implementation of SPMI in the PTS environment is a crucial step to realize superior and competitive higher education.
The Influence of Company Size, Public Accounting Firm Reputation, and Audit Opinion on Audit Delay I Gusti Ayu Sintya Dewi; I Made Pande Dwiana Putra
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.v2i3.737

Abstract

Timeliness in financial reporting is a critical aspect for companies as it influences stakeholders’ decision-making. However, in practice, there is often a time gap between the end of the fiscal year and the date the audit report is issued, commonly referred to as audit delay. This study aims to analyze the effect of company size, public accounting firm (PAF) reputation, and audit opinion on audit delay. The research method employed is quantitative with secondary data sources. The sample consists of 89 observations from 16 healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. The analytical technique used in this study is multiple linear regression analysis. The findings show that company size and audit opinion have a negative and significant effect on audit delay, supporting the agency theory applied in this study. Meanwhile, the reputation of the public accounting firm has no significant effect on audit delay, which is not in line with the agency theory.
Exploring Career Preparation: The Role of Freelance Job, Soft Skill Development, and Interest in Entrepreneurship for Generation Z (Study in Semarang) Della Christine Parhusip; Artha Febriana
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.v2i3.747

Abstract

The aim of this study is to measure the influence and contribution of the freelance job, soft skill development, and interest in entrepreneurship on Generation Z career preparation in Semarang City. Using a quantitative approach, this study utilized a five-point Likert scale to measure the questionnaire on primary data. A total of 112 respondents’ survey data was tested using the purposive sampling method and analyzed with the classical assumption test and multiple regression in SPSS Statistics 25. The result shows that the freelance job is found to have influenced career preparation significantly and positively. It was also found that soft skill development influenced career preparation significantly and positively. Additionally, interest in entrepreneurship has a significant and positive influence on career preparation.
The Influence of Ethical Code on the Risk of Asset Misappropriation through Whistleblowing Intentions Sielly Budi Prameswari
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.v2i2.754

Abstract

Namely, 42% of frauds are detected by complaints (tips). Research comparing theory and empirical evidence on private entities in Indonesia is quite minimal. This research aims to prove the influence of an ethical code on the risk of asset misappropriation through whistleblowing intentions. The population of this study are employees of medium-scale entities in Jabodetabek and East Java. The sampling method used is purposive. The sample for this research is companies located in Jabodetabek and East Java with employees ranging from 70 to 150 people. This research uses primary data, namely a questionnaire. The researcher tested the validity and reliability of the data through a pilot test. If these two conditions are already met, the data then being analyzed further using path analysis. The data must also meet classical assumptions and linearity testing in path analysis testing. The researcher tested the direct influences using Ordinary Least Square. Meanwhile, the Sobel Test was used to test the indirect influence of the research variables. The Sobel Test results show that whistleblowing intention is proven to mediate the influence of the ethical code on the risk of asset misappropriation. The mediating effect of whistleblowing intention is partial. Whistleblowing intention as a mediator variable has been proven in this research, in line with various previous studies. Because it is proven to mediate partially, the novelty in this research is apart from being a mediator variable, whistleblowing intentions can also be an independent variable, with the risk of asset misappropriation as the dependent variable.
The Influence of Career Path and Compensation on Employee Turnover Intention of PT ABC XYZ Area Christylia Gita Fairy Lukman; Ratri Wahyuningtyas
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.v2i3.756

Abstract

As one of the banking service providers in Indonesia, PT ABC employs more than 30,000 employees nationwide. As one of the largest banking institutions in the country, PT ABC encounters various challenges, particularly in the area of human resources. The increasing trend of employees leaving the company has led to a higher turnover intention rate at PT ABC compared to its competitors. This elevated intention to resign has become a critical concern for the company, as it directly impacts workplace stability and overall productivity. As a result, retaining employees has become a continuous challenge for the organization. This study aims to examine the influence of career advancement and compensation on employee turnover intention at PT ABC Area XYZ. In this research, career advancement and compensation are considered two key factors that affect employee loyalty. The research adopts a quantitative method with a descriptive approach. The sample consisted of 150 permanent employees of PT ABC Area XYZ, and data were collected using a questionnaire distributed via Google Forms. The data analysis techniques applied in this study include descriptive statistical analysis and the Structural Equation Modeling Partial Least Squares (SEM-PLS) method, using SmartPLS Version 4 software. The findings reveal that career advancement has a negative but statistically insignificant effect on turnover intention, whereas compensation has a significantly negative effect on turnover intention. This research is expected to provide valuable input, particularly for the Human Capital Management department, in developing strategies to retain employees and reduce turnover intention within the company.
The Influence of Apparatus Competence, Internal Control and Financial Systems on Fraud Prevention with Morality as Moderation Andrini Akbar; Iskandar Muda; Amlys Syahputra Silalahi
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.v2i3.768

Abstract

The purpose of this study is to determine the effect of apparatus competence, internal control and financial systems on fraud prevention in the management of village fund financial reports in Rokan Hulu Regency. In addition, this study also tests individual morality as a moderating variable for the relationship between internal control and financial systems on fraud prevention in the management of village fund financial reports in Rokan Hulu Regency. This research design uses a quantitative approach with the type of primary data that is the sample of village officials from 139 villages in Rokan Hulu Regency. The sample determination was done using the Cluster random sampling technique. The minimum sample in this study was 246. The data analysis technique used in this study uses SEM (Structural Equation Modeling) with the help of IBM-Amos software. The results of this study indicate that internal control and financial systems have an effect on fraud prevention, but the competence of the apparatus does not have an effect on fraud prevention. In addition, individual morality is not able to moderate the effect of the competence of the apparatus and financial systems on fraud prevention. However, it is able to moderate the effect of internal control on fraud prevention.

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