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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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Procedure for Purchasing Raw Materials on Credit at PT Bernofarm Pharmaceutical Company Sidoarjo Kamelia, Nila; Sri Trisnaningsih
International Journal of Economics, Management and Accounting Vol. 2 No. 4 (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.v2i4.809

Abstract

This study uses a qualitative descriptive approach that aims to systematically describe the procedure for purchasing raw materials on credit at PT Bernofarm Pharmaceutical Company. The study focuses on various stages of purchasing, coordination between related departments (such as PPIC, purchasing, QC, warehouse, and accounting), and the use of documents and recording tools such as Microsoft Excel and ERP systems. This study is motivated by the importance of implementing standard purchasing procedures to ensure smooth production processes, accuracy of debt recording, and quality of raw materials. Primary data were obtained through direct observation during internship activities and unstructured interviews with management, especially the accounting department. Meanwhile, secondary data were obtained through a review of relevant literature to strengthen the analysis and discussion. The analysis technique was carried out qualitatively through the process of data reduction, data presentation, and drawing conclusions. The results of the study indicate that the procedure for purchasing raw materials on credit at PT Bernofarm is in line with the principles of internal control based on the COSO framework and meets applicable quality management standards, such as GMP/CPOB and ISO. Each stage from supplier evaluation, quality inspection, to debt repayment shows orderly and documented control. Thus, the procedures implemented support the operational effectiveness and integrity of the company's financial data.
The Effectiveness of Digitizing Transaction Documents in Supporting Petty Cash Vouching Procedures Trias Rachma Putri; Sri Trisnaningsih
International Journal of Economics, Management and Accounting Vol. 2 No. 4 (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.v2i4.810

Abstract

Digitalization of transaction documents is a process of transferring transaction document media using a scanner. Digitalization of transaction documents is one of the supports for the efficiency of petty cash vouching procedures that have been implemented from 2025. The purpose of this research is to evaluate that implementation of transaction document digitization and assess the extent to which digitization is able to support the effectiveness of the petty cash vouching process. This research uses a descriptive qualitative method to obtain in-depth information about how the implementation of the digitization of petty cash transaction evidence. Interviews were conducted with 3 FAT (Finance, Accounting, Tax) staff. human resources, funds, machine tools, work methods, and document conditions are factors that support the implementation of digitization of transaction documents. In addition, in its implementation, there are still some obstacles that occur such as the absence of fixed procedures in digitizing proof of transactions, lack of human resources for the implementation of digitizing transaction documents, dependence on scanner devices, and systems that have not been integrated.
The Mediating Role of Brand Awareness in the Effect of Advertising Appeal on Purchase Intention (A Study on Dear Me Beauty Cosmetic Products) Ni Kadek Indah Febyanthi; Ni Wayan Ekawati
International Journal of Economics, Management and Accounting Vol. 2 No. 4 (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.v2i4.819

Abstract

The rapid growth of the beauty industry, particularly in Indonesia, has created a potential market for entrepreneurs while simultaneously intensifying business competition. Aligned with the development of the internet and information technology, companies are encouraged to leverage these advances through advertising on social media, including platforms such as TikTok. One local cosmetic brand that utilizes TikTok for product promotion is Dear Me Beauty. This phenomenon has led to a study that examines the mediating role of brand awareness in the relationship between advertising appeal and purchase intention. The purpose of this research is to analyze the influence of advertising appeal and brand awareness on the purchase intention of Dear Me Beauty’s cosmetic products, and to investigate the mediating role of brand awareness in that relationship. This study was conducted in Denpasar City with a sample size of 100 respondents using a non-probability sampling method and purposive sampling technique. The analysis techniques employed include descriptive analysis and inferential analysis, specifically path analysis and the Sobel test. The results show that advertising appeal has a positive and significant effect on purchase intention; advertising appeal has a positive and significant effect on brand awareness; brand awareness positively and significantly influences purchase intention; and brand awareness mediates the effect of advertising appeal on purchase intention for Dear Me Beauty products.
Building a Modern Organization: Transforming from Mechanical to Organic Structure in Marketing Teams Hartono Ginting
International Journal of Economics, Management and Accounting Vol. 1 No. 3 (2024): September : 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.v1i3.821

Abstract

The transformation of organizational structure from mechanical to organic form is a strategic step in adapting to rapid changes in the business environment, especially in the marketing function. This study aims to examine the process and challenges in this transformation using a qualitative approach. The study was conducted on five companies in the technology and consumer product sectors that have adopted organic structures in their marketing teams. The results of the study indicate that organic structures increase market responsiveness, cross-functional collaboration, and team creativity, but require strong leadership, supporting technology, and changes in organizational culture. These findings provide important insights for the development of more adaptive and innovative modern organizations.
Analysis of Production Scale and Input Elasticity of Clove Farming in Umejero Village, Busungbiu District, Buleleng Regency Ni Putu Eka Aprilia Dewi; Ni Nyoman Reni Suasih
International Journal of Economics, Management and Accounting Vol. 2 No. 4 (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.v2i4.825

Abstract

Plantation agriculture encompasses all activities involving the cultivation of specific crops and the commercialization of their products and services, supported by science, technology, capital, and management, with the aim of improving the welfare of plantation business actors and the wider community. This study aims to analyze the production scale, input elasticity, and factors affecting clove production in Umejero Village, Busungbiu District, Buleleng Regency. Given the high dependence of farmers on harvest outcomes and price fluctuations, this analysis is essential to understand the impact of economic and agronomic variables such as working capital, labor, land area, and selling price on production output. The study employs a quantitative method using multiple linear regression based on the Cobb-Douglas production function. Data were collected through questionnaires and interviews with clove farmers in Umejero Village using purposive sampling. The results indicate that all four variables simultaneously have a significant effect on clove production, with each variable also having a partial positive influence. The analysis of production scale shows increasing returns to scale, meaning that a proportional increase in all input factors leads to a more than proportional increase in output. The elasticity analysis indicates that capital input is elastic, suggesting that a small increase in capital leads to a disproportionately large increase in output. In contrast, labor, land area, and selling price are inelastic, implying that increases in these inputs result in only modest increases in output. These findings highlight the need for solid policy foundations and strategic initiatives to enhance clove productivity both at the farmer and local government levels. Furthermore, the study’s results are expected to assist farmers in making more informed and sustainable decisions in farm management, ultimately contributing to the improved welfare of clove-farming communities in the region.
The Influence of Product Quality, Income, and Price on The Purchase Intention of Electric Vehicles in Denpasar City Putu Risma Yuliana; Surya Dewi Rustariyuni
International Journal of Economics, Management and Accounting Vol. 2 No. 4 (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.v2i4.826

Abstract

Global warming triggers various environmental issues such as rising sea levels and extreme weather pattern changes. Fuel-powered vehicles are considered the main contributors to global warming and air pollution. The government’s commitment to sustainable development is evident through the promotion of electric vehicles and the development of charging station infrastructure as regulated by Presidential Regulation (Perpres) Number 55 of 2019. This study aims to examine the simultaneous and partial effects of product quality, income, and price variables on the purchase intention of electric vehicles in Denpasar City. The sample determination used a non-probability sampling technique with purposive sampling method involving 100 respondents. Data collected were analyzed using multiple linear regression analysis. The results indicate that product quality has a positive and significant effect on purchase intention, income has a positive and significant effect on purchase intention, and price has a negative and significant effect on purchase intention.
Factors Affecting The Income of Female Traders in The Informal Sector (Case Study: Traders at Amlapura Timur Market, Karangasem Regency) Nyoman Ari Shita Sukmatari; Ida Ayu Nyoman Saskara
International Journal of Economics, Management and Accounting Vol. 2 No. 4 (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.v2i4.827

Abstract

This study aims to analyze the factors that influence the income of female traders in the informal sector, specifically at Amlapura Timur Market, Karangasem Regency. The research employs a quantitative associative method using multiple linear regression analysis to examine the effects of age, working hours, capital, business location, and transportation costs on the income of female traders. Data were collected from 93 respondents using purposive sampling. The results show that age, working hours, capital, business location, and transportation costs simultaneously have a significant effect on the income of female traders. Partially, age has a negative effect on income, while working hours, capital, business location, and transportation costs have positive effects. This study provides insights into the challenges and opportunities faced by female traders in traditional markets and offers recommendations for gender- and location-based economic empowerment strategies.
Analysis of Factors Affecting The Income of Coffee Shop Msmes in Denpasar City Ni Kadek Eva Pridariasih; Ni Putu Martini Dewi
International Journal of Economics, Management and Accounting Vol. 2 No. 4 (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.v2i4.828

Abstract

The Micro, Small, and Medium Enterprises (MSMEs) sector plays a crucial role in economic development by helping to reduce inequality resulting from uneven development processes. This study aims to analyze the simultaneous and partial effects of capital, price, working hours, facilities, and promotion on income, as well as to examine the moderating role of promotion on the effect of price on the income of coffee shop MSMEs in Denpasar City. The sample consisted of 85 coffee shop MSMEs selected using simple random sampling. The data analysis technique employed was moderated regression analysis (MRA). The results show that simultaneously, capital, price, working hours, facilities, and promotion significantly affect the income of coffee shop MSMEs in Denpasar. Partially, each of these variables—capital, price, working hours, facilities, and promotion—has a significant positive influence on income. Coffee shops equipped with complete facilities tend to earn higher income compared to those with fewer amenities. The findings also reveal that coffee shops utilizing promotional strategies generate higher income than those that do not. It is recommended that coffee shop MSME operators focus on long-term promotional strategies to build customer loyalty and increase income.
Machine Translation Challenges and Cultural Sensitivity Budi Indra Syahdewa; Zulhendry Zulhendry
International Journal of Economics, Management and Accounting Vol. 1 No. 4 (2024): December : 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.v1i4.830

Abstract

Machine translation (MT), especially neural machine translation (NMT) technology, has made significant progress in producing more natural and fluent translations. However, this technology still faces major challenges related to cultural sensitivity, where idiomatic, philosophical, and social contextual meanings often fail to be captured accurately. Through a qualitative literature review, this article examines the main challenges faced by machine translation in understanding and reproducing cultural nuances. The analysis shows that NMT systems have limitations in translating philosophical terms and idioms, tend to be biased due to the dominance of English-language data, and ignore the metalinguistic awareness of humans. Failure to capture these cultural dimensions not only risks losing the authentic meaning of the message but can also accelerate the loss of local languages. This study concludes that the role of humans remains irreplaceable in translating highly cultural texts. Therefore, a hybrid approach that combines technology with human intervention ( human-in-the-loop ) and the development of models trained with more culturally diverse data is recommended to produce inclusive and ethical translations.
The Relationship Between Tax Morale, Tax Fairness, and Tax Complexity on Tax Compliance of MSME Taxpayers in Denpasar City Anasthasia Regina Sukma; I Ketut Sujana
International Journal of Economics, Management and Accounting Vol. 2 No. 4 (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.v2i4.836

Abstract

Taxpayer compliance plays a crucial role in increasing state revenue and supporting national economic development. This study aims to examine the relationship between tax morale, tax fairness, and tax complexity on the compliance of MSME taxpayers in Denpasar City. The research was conducted on MSME taxpayers who are actively registered with the Department of Cooperatives and MSMEs of Denpasar City. A purposive sampling technique was used to select a sample of 100 respondents from a total population of 29,949 MSME taxpayers in Denpasar. The data were analyzed using multiple linear regression. The results indicate that tax morale and tax fairness have a positive and significant relationship with MSME taxpayer compliance in Denpasar City. In contrast, tax complexity shows a negative but statistically insignificant relationship with taxpayer compliance. These findings provide empirical support for the Theory of Planned Behavior and Attribution Theory, highlighting the role of individual attitudes and perceptions in fulfilling tax obligations.

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