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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 Contribution of Community Participation, Sustainable Economic Literacy, and Environmental Policy to The Improvement of Waste Bank Performance: a Case Study Of The Waste Bank in Besang Village, Semarapura Kaja Luh Made Pramita Suriyani; Amrita Nugraheni Saraswaty
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.v2i4.859

Abstract

Waste management has become a critical issue in efforts to create a clean and sustainable environment, particularly in Klungkung Regency, which has seen a significant increase in waste generation following the COVID-19 pandemic. One of the local government’s initiatives to address this issue is the establishment of waste banks, including the Lestari Waste Bank in Besang Village. This study aims to analyze the influence of community participation, sustainable economic literacy, and environmental policy on the performance of the waste bank. The research was conducted in Besang Village, covering three sub-village areas: Besang Kawan, Besang Tengah, and Besang Kangin, with a total of 182 waste bank customers as respondents. A quantitative approach was employed using multiple linear regression analysis. The findings indicate that community participation significantly contributes to improving the effectiveness of the waste bank program. Furthermore, community understanding of sustainable economic principles influences individual mindsets and waste-sorting behavior. In addition, environmental policies implemented by the local government strengthen the institutional capacity of waste banks to manage waste systematically and sustainably. Therefore, the collaboration between community involvement, economic understanding, and policy support is key to the success of waste banks as a community-based waste management solution.
Factors Affecting Traditional Culinary MSMEs in Denpasar City: A Case Study Of Ayam Betutu Ni Kadek Gita Mahardani; 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.v2i4.862

Abstract

MSMEs (Micro, Small, and Medium Enterprises) are one of the main drivers of Indonesia’s economy. However, many MSMEs still face limited access to financing. One traditional Balinese culinary product that attracts tourists is ayam betutu, which represents the MSME sector. This study aims to analyze the influence of own capital, business duration, working hours, and e-commerce on the income of ayam betutu culinary MSMEs in Denpasar City, both simultaneously and partially. This research employs a quantitative method using multiple linear regression analysis. The sample was determined using purposive sampling, with criteria including MSMEs engaged in traditional culinary businesses with ayam betutu as their main product and those that utilize e-commerce in their business operations. A total of 70 ayam betutu culinary MSME actors in Denpasar City were included. The findings reveal that, simultaneously, own capital, business duration, working hours, and e-commerce have a significant effect on MSME income. Partially, own capital, business duration, and e-commerce have a positive and significant effect on income, whereas working hours do not have a significant partial effect. The implication of this study is that MSME actors need to improve their capacity in capital management, maintain business continuity, and optimize e-commerce utilization to increase income. The government is expected to support MSMEs through financial and digital literacy training, institutional strengthening, and the facilitation of mentoring programs and sustainable access to financing.
The Effect Of Green Accounting, Environmental Performance, And Corporate Social Responsibility Disclosure On Profitability Alinda Chandra Theana; Ni Nyoman Sri Rahayu Trisna 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.v2i4.863

Abstract

Profitability is a critical factor in ensuring a company’s sustainability. In the current business environment, companies are required to balance profit with non-financial aspects, namely social and environmental considerations. This study aims to empirically examine the effect of green accounting, environmental performance, and corporate social responsibility (CSR) disclosure on profitability, using firm size as a control variable. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The sample was selected using purposive sampling, resulting in 246 observations. Data were analyzed using multiple linear regression techniques. The findings indicate that green accounting and firm size (as a control variable) have a significant negative effect on profitability. In contrast, environmental performance and CSR disclosure have a significant positive effect on profitability. These results imply that corporate management should strive to balance profit, social, and environmental aspects without neglecting cost efficiency. Furthermore, environmental performance and CSR disclosure can serve as key indicators in investment decision-making, as they provide favorable returns for shareholders.
Determinants Analysis of Labor Force Participation Rate in Bali Province I Kadek Dwi Purnawan; Made Heny Urmila 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.v2i4.866

Abstract

As a developing country with one of the highest populations in the world, Indonesia possesses an abundant workforce in terms of its working-age population. Among the 38 provinces, Bali has consistently shown the highest labor force participation rate. However, a more detailed view from 2010 to 2024 reveals that the proportion of the working-age population classified as part of the labor force has experienced fluctuations. This study aims to analyze both the simultaneous and partial effects of the unemployment rate, education, and regional minimum wage on the labor force participation rate (LFPR) in Bali Province from 2010 to 2024. The study was conducted in Bali Province, using secondary data published by Statistics Indonesia (BPS). The analysis technique employed in this study is panel data regression. The results of the panel regression test indicate that the most appropriate model is the Fixed Effects Model. The findings show that the variables of unemployment rate, education, and regional minimum wage simultaneously have a significant effect on the labor force participation rate in Bali Province. Partially, the unemployment rate has a negative but insignificant effect, education has a positive and significant effect, and the regional minimum wage has a negative and significant effect on the labor force participation rate in Bali Province. It is recommended that the government and private sector collaborate in formulating appropriate policies to increase labor force participation by improving the quality of education and designing minimum wage policies that align with both labor needs and market capacity to pay wages.
Dividend Policy As A Moderator of The Effect of Liquidity and Leverage on Firm Value Sianggi Narina Sukmajaya; Dewa Gede Wirama
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.v2i4.868

Abstract

Firm value refers to the price a prospective buyer is willing to pay if the company were to be sold. It serves as an economic metric to assess the overall financial position of a company, reflecting how valuable the firm is in terms of its assets, earnings, growth potential, and other relevant factors. This study aims to analyze dividend policy as a moderating variable in the relationship between liquidity, leverage, and firm value among organizations listed on the Indonesia Stock Exchange (IDX) in 2023. The data employed in this study is secondary information sourced from annual financial reviews published through the reliable IDX website or the companies’ individual websites. Liquidity is estimated using the current ratio, leverage is estimated using the debt-to-equity ratio, firm value is calculated using the price-to-book value, and dividend policy is calculated using the dividend payout ratio. The sample consists of 248 companies, selected using the Slovin sampling technique. The findings reveal that liquidity and leverage have no impact on firm value. Dividend policy does not slight the impact of liquidity on firm value. However, dividend policy does moderate the effect of leverage on firm value.
Analysis of Factors Affecting Clove Production in Bengkel Village, Busungbiu District, Buleleng Regency Kadek Liana Widyaswari; Ni Luh Karmini
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.v2i4.869

Abstract

Clove is one of the plantation commodities that plays a significant role in the national economy, particularly as a raw material for the kretek cigarette industry, as well as the food and pharmaceutical industries. This study aims to analyze the factors influencing clove production in Bengkel Village, Busungbiu District, Buleleng Regency. The independent variables used in this study include labor, capital, harvested area, and fertilizer, while clove production serves as the dependent variable. A quantitative approach was employed using a multiple linear regression analysis in the form of a power function. Data were collected through questionnaires distributed to 140 clove farmers as respondents. The results of the study indicate that labor, capital, harvested area, and fertilizer simultaneously have a significant effect on clove production in Bengkel Village. Partially, each of these variables also has a positive and significant effect on production. These findings highlight the importance of optimizing the use of these production factors to improve clove yields in Bengkel Village, Busungbiu District, Buleleng Regency.
The Mediating Role of Job Satisfaction in The Effect of Perceived Organizational Support on Employee Organizational Commitment at The Trans Resort Bali I Made Agus Yona Surya Andika; Ni Wayan Mujiati
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.v2i4.870

Abstract

One of the key factors in a company’s success is its human resources, particularly employees who are committed to fulfilling their responsibilities within the organization. This study aims to analyze the mediating role of job satisfaction in the effect of perceived organizational support on the organizational commitment of employees at The Trans Resort Bali. The study involved a sample of 59 employees. The sampling method used was proportional stratified random sampling. Data were collected through the distribution of questionnaires. The analysis technique employed in this study was Structural Equation Modeling (SEM) using the Partial Least Squares (PLS) approach. The results indicate that perceived organizational support has a positive and significant effect on organizational commitment. Perceived organizational support also has a positive and significant effect on job satisfaction. Furthermore, job satisfaction positively and significantly affects organizational commitment. Job satisfaction is proven to positively mediate the effect of perceived organizational support on organizational commitment.
The Influence of Board Size, Institutional Ownership, and Firm Size on Merger and Acquisition Performance (An Empirical Study of Companies Listed on The Indonesia Stock Exchange in 2019–2023) Ni Made Dyana Amritaloka; Ni Ketut Rasmini
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.v2i4.871

Abstract

Data from the Business Competition Supervisory Commission (KPPU) indicate that the impact of COVID-19 in 2020, 2021, and peaking in 2022 led to a significant increase in merger and acquisition (M&A) activities. This trend suggests that M&A actions have become an essential strategy for sustaining and enhancing business performance. However, not all M&A activities result in success, making it crucial to understand the factors influencing their outcomes. This study aims to examine and provide empirical evidence on the effect of board size, institutional ownership, and firm size on merger and acquisition performance. Agency theory and signaling theory are employed as the theoretical frameworks to explain the relationships between the independent and dependent variables. The population of this study consists of publicly listed companies that conducted mergers and acquisitions between 2019 and 2023. The sampling technique used was purposive sampling, resulting in a total of 150 samples. Data were collected through non-participant observation, and the data analysis technique applied was multiple linear regression. The results show that institutional ownership has a positive effect on merger and acquisition performance. In contrast, board size and firm size do not significantly influence M&A performance. These findings indicate that monitoring by institutional shareholders can enhance the effectiveness of strategic decision-making, while a larger organizational structure and firm size do not necessarily support post-merger integration success.
The Effect of Financial Information on Stock Underpricing With Underwriter Reputation as A Moderating Variable Maya Laura Listi; I Nyoman Wijana Asmara Putra
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.v2i4.876

Abstract

Underpricing continues to be a prominent issue within the Indonesian capital market, as many firms conducting an Initial Public Offering (IPO) tend to set initial share prices below their subsequent market value. This research investigates the moderating role of underwriter reputation in the relationship between profitability, financial leverage, and earnings per share (EPS) on IPO underpricing among firms listed on the Indonesia Stock Exchange (IDX). Utilizing a purposive sampling technique, the study analyzes data from 176 companies. The data are processed using Moderated Regression Analysis (MRA) with the help of STATA software. The findings reveal that profitability, measured by return on assets (ROA), significantly influences underpricing. In contrast, financial leverage (proxied by the debt-to-equity ratio) and EPS show no statistically significant effect. Moreover, underwriter reputation is shown to moderate the negative impact of both ROA and EPS on underpricing but does not moderate the relationship between the debt-to-equity ratio and underpricing. These results offer valuable insights into signaling theory and information asymmetry, highlighting the importance of firm fundamentals and intermediary reputation in IPO pricing strategies. The study contributes to a better understanding for investors, issuers, and regulators involved in the IPO decision-making process.
Factors Influencing the Audit Quality of Internal Supervisory Apparatus in the Binjai City Government Fitri Mahyuni; Deliana Deliana
International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : 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.v1i2.918

Abstract

The quality of audits is a crucial measurement to determine how effectively an audit has been conducted and the extent to which it produces relevant, accurate, and reliable information. High-quality audit outcomes are typically assessed based on how well the audit team performs the planning process, ensures that the audit plan is relevant and effective, produces audit reports that meet stakeholders' needs, and adheres to ethical principles aligned with established auditing standards. This study aims to evaluate the extent to which several key factors—namely audit planning, audit implementation, audit reporting, and ethical principles—have a direct impact on the audit quality of the Government Internal Supervisory Apparatus (Aparat Pengawasan Intern Pemerintah, or APIP) in the Binjai City Government. The research employs a quantitative approach, utilizing primary data collected from a sample of 39 government auditors. Data analysis was performed using the SmartPLS (Partial Least Squares) application, which allows for the modeling of complex relationships between variables. The findings reveal that audit planning, audit implementation, and audit reporting all have a significant and direct influence on the quality of audit results. These components play a central role in enhancing the credibility, effectiveness, and usefulness of internal government audits. However, the study also finds that ethical principles, while essential in guiding professional conduct, do not have a statistically significant direct impact on audit quality in this specific context. The results underscore the importance of strengthening technical aspects of the audit process, such as planning and reporting, while also maintaining strong ethical foundations as complementary rather than primary determinants of audit quality. This research contributes to the ongoing efforts to improve the effectiveness and reliability of internal government audits in Indonesian public sector institutions.

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