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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 260 Documents
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Algorithmic Trust and Digital Gharar: A Maqāṣidiyyah Framework for Evaluating Blockchain in Islamic Trade Systems Moh Ainul Yaqin; Siti Kamiliyah Adriani; Nur Kholis
International Journal of Economics, Management and Accounting Vol. 3 No. 1 (2026): 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.v3i1.1072

Abstract

This study conceptually analyzes how blockchain technology reshapes the mechanisms of transparency and trust in global Islamic trade from the perspective of Islamic economics. The digitization of financial systems encourages a shift from trust based on social integrity and human relations, which traditionally form the foundation of muamalah practices, to an algorithmic trust model governed by code. In this context, this study examines how core values such as amanah and 'adl can be supported and even strengthened when economic interactions are increasingly mediated by technology. The research approach employs a qualitative-descriptive method, based on a literature review, with Miles and Huberman's analysis used to interpret the data and combine it with the normative principles of Islamic economics, thereby supporting the substance of Sharia. The main findings of this article show that blockchain has significant potential to enhance transparency, efficiency, and accountability through distributed ledgers and smart contracts, aligning with the objectives of maqāṣid al-sharī‘ah. However, despite its ability to reduce informational gharar, this technology also gives rise to new uncertainties that are technical, epistemic, and social in nature. Cases such as the DAO hack and the Terra–Luna failure confirm that technical transparency does not automatically lead to substantive justice. As a contribution, this study offers a Digital-Trust Maqāṣidiyyah framework, which positions blockchain as a means to strengthen Sharia ethics through adaptive contracts, Sharia oracles, decentralized arbitration, digital literacy, and Sharia regulatory sandboxes.
The Effect of Global Diversification, Exchange Rates, and Interest Rates on the Performance of Mixed Mutual Funds in Indonesia Maria Yovita R Pandin; Alif Fa’is Nurfadila; Ahmad Fauzan Aditama; Dewa Wahyu Ananta; Rio Anggara Putra; Anas Ramdani Putra Kurnaedi
International Journal of Economics, Management and Accounting Vol. 3 No. 1 (2026): 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.v3i1.1082

Abstract

This study aims to analyze the effect of global diversification, exchange rates, and interest rates on the performance of mixed mutual funds in Indonesia during the period 2020–2024. The method used is a quantitative approach with the Partial Least Squares–Structural Equation Modeling (PLS-SEM) technique, using secondary data from the Financial Services Authority, Bank Indonesia, and Bareksa. The sample consists of three mixed mutual fund products that meet the criteria of portfolio data completeness, net asset value, and performance report publication. The results show that exchange rates have a positive and significant effect on mutual fund performance, indicating that exchange rate fluctuations play an important role in determining changes in portfolio returns. The global diversification variable proved to have no significant effect, illustrating that exposure to international markets has not provided stable benefits in improving the performance of mixed mutual funds. Interest rates also did not show a significant effect because the composition of mixed portfolios was able to withstand the impact of monetary policy changes. Simultaneously, the three independent variables were able to explain 66.7 percent of the variation in mixed mutual fund performance, indicating that macroeconomic dynamics and portfolio strategies have an important contribution in influencing the performance of this collective investment instrument.
The Influence of Corporate Social Responsibility, Green Accounting, Intellectual Capital, and Firm Size on Financial Performance with Good Corporate Governance as a Moderating Variable : An Empirical Study of Mining Companies Listed on the Indonesia Stock Exchange, 2020–2024 Ahmad Aulia Dalimunthe; Erlina Erlina; Idhar Yahya
International Journal of Economics, Management and Accounting Vol. 3 No. 1 (2026): 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.v3i1.1093

Abstract

This study aims to determine and analyze the effect of Corporate Social Responsibility, Green Accounting, Intellectual Capital, and Firm Size on Financial Performance with Good Corporate Governance as a moderating variable. This study was conducted on mining companies listed on the Indonesia Stock Exchange (IDX) for a five-year period, namely 2020–2024. The study population consisted of 34 mining companies, with the sampling method using purposive sampling, resulting in 33 companies as research samples. The information used was derived from secondary sources, namely annual reports and sustainability reports. Multiple linear regression and Moderated Regression Analysis (MRA) were used to analyze the data, with the assistance of EViews software. The results showed that Corporate Social Responsibility had a positive and significant effect on Financial Performance. Green Accounting and Intellectual Capital also had a positive and significant effect on Corporate Social Responsibility. Meanwhile, Firm Size had a positive but insignificant effect on Financial Performance. The results of the moderation test indicate that Good Corporate Governance is unable to moderate the influence of CSR, Green Accounting, Intellectual Capital, or Firm Size on Financial Performance. This finding suggests that increasing social responsibility, implementing green accounting, and managing intellectual capital can improve the financial performance of mining companies, but their effectiveness has not been strengthened by corporate governance mechanisms.
The Effect of Financial Ratios on Dividend Policy with Sales Growth as a Moderating Variable in Technology Sector Companies Listed on the Indonesia Stock Exchange (2019–2023) Ridhani Fahlika Siregar; Abdillah Arif Nasution; Fadli Fadli
International Journal of Economics, Management and Accounting Vol. 3 No. 1 (2026): 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.v3i1.1095

Abstract

This study examines the effect of financial ratios on dividend policy with sales growth as a moderating variable in technology sector companies listed on the Indonesia Stock Exchange during the period 2019–2023. Dividend policy is an important corporate decision because it reflects management considerations in balancing company growth and shareholder returns. The independent variables used in this research are profitability, liquidity, and leverage, while dividend policy is the dependent variable and sales growth acts as a moderating variable. Profitability is measured using Return on Assets (ROA), liquidity is proxied by the Current Ratio (CR), leverage is measured using the Debt to Equity Ratio (DER), and dividend policy is measured by the Dividend Payout Ratio (DPR). This study employs a quantitative approach using secondary data obtained from the annual financial statements of technology sector companies listed on the Indonesia Stock Exchange. The data are analyzed using multiple linear regression and moderated regression analysis.The results show that profitability does not have a significant effect on dividend policy, indicating that net profit generated during the year is not the main consideration in dividend distribution decisions within technology companies. Liquidity has a significant effect on dividend policy, suggesting that companies with stronger short-term financial conditions tend to have a greater ability to distribute dividends. Leverage also significantly affects dividend policy, implying that the level of corporate debt influences management decisions regarding dividend payments. Furthermore, sales growth does not moderate the relationship between profitability and dividend policy. However, sales growth is proven to moderate the effect of liquidity and leverage on dividend policy. These findings provide insights for management and investors in understanding dividend policy determinants in technology sector companies in Indonesia.
The Effect of Audit Tenure on Audit Quality in Companies Listed on the Indonesia Stock Exchange Dito Aditia Darma Nst; Najwa Rahmadini; Jessica Dwi Yolanda Pandiangan; Annisa Ramadhani; Iin Sri Ayu Sihotang
International Journal of Economics, Management and Accounting Vol. 3 No. 1 (2026): 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.v3i1.1118

Abstract

This study aims to analyze the effect of audit tenure on audit quality at PT Wijaya Karya (Persero) Tbk, which is listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research employs a quantitative approach with a causal associative research method. The data used are secondary data obtained from the company’s annual reports and financial statements. Data collection was conducted through documentation, while sample selection used purposive sampling. The data analysis method applied was simple linear regression to examine the effect of audit tenure on audit quality. The results indicate that audit tenure has a significant effect on audit quality, suggesting that the length of the relationship between the auditor and the client has implications for the quality of audit outcomes. These findings are expected to contribute to the development of accounting literature and serve as a consideration for regulators and companies in determining auditor engagement policies to maintain audit quality.
The Role of Employee Training and Organizational Culture Improving SME Performance with Innovation as a Mediator Andar Budi Setiawan; Armanu Armanu
International Journal of Economics, Management and Accounting Vol. 3 No. 1 (2026): 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.v3i1.1122

Abstract

The strategic role of SMEs in the Indonesian economy and the phenomena of declining performance as a result of the Covid-19 pandemic motivated author to research this sector. Various internal problems make it difficult for SMEs to improve their performance and competitiveness in a competitive business environment. Using the dynamic capability perspective, this study examines the influence of human resource configuration through employee training and organizational culture which is able to encourage innovation that improves SME performance. This study uses purposive sampling technique and data collection is done through questionnaires and interviews with 122 SMEs in East Java. Data analysis is carried out using PLS SEM. The research results show that employee training does not have a direct effect on SME performance, however employee training is able to encourage innovation which has an impact on improving SME performance On the other hand, organizational culture has a significant direct and indirect effect on SME performance trough innovation. Results of this study can be used as a consideration by SME owners in making business decisions in order to improve their performance. From the theoretical side, the results of this study confirm the dynamic capability theory by Teece and Pisano regarding the key role of innovation and Becker's opinion from a human resource management perspective which states that employee training must be designed systematically according to the long-term needs of the organization in order to have an impact on improving organizational performance.
The Role of Self Control in Mediating the Influence of Social Media Advertising Exposure and Digital Financial Literacy on the Consumptive Behavior of Grade XI High School Students in South Kotabumi District, North Lampung Regency Latifah Asmul Faoziah; Maimun Sholeh
International Journal of Economics, Management and Accounting Vol. 3 No. 1 (2026): 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.v3i1.1129

Abstract

This study aims to analyze the effect of social media advertising exposure and digital financial literacy on consumptive behavior, with self-control as a mediating variable among 11th grade high school students in Kotabumi Selatan District. This quantitative study involved 267 respondents from five public and private high schools selected using proportional sampling techniques. Data were collected through structured questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that exposure to social media advertising has a significant positive effect on consumptive behavior, indicating that higher advertising exposure increases students’ tendency toward excessive consumption. However, advertising exposure does not have a significant effect on self-control. Digital financial literacy has a significant positive effect on self-control, but does not directly influence consumptive behavior. Furthermore, self-control has a significant negative effect on consumptive behavior and plays a mediating role in the relationship between digital financial literacy and consumptive behavior. These findings confirm that strengthening digital financial literacy is crucial for improving adolescents’ self-control and reducing consumptive behavior in the digital era.
Improving the Quality of Islamic Boarding School Education through Organizational Commitment of Human Resources Jafar Syahbuddin Ritonga
International Journal of Economics, Management and Accounting Vol. 3 No. 1 (2026): 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.v3i1.1130

Abstract

Improving the quality of Islamic boarding school education is essential to meet the demands of modern times and global competition. These institutions are expected not only to produce academically capable students but also those with strong character, noble morals, and spirituality. A key factor influencing the quality of Islamic boarding school education is the organizational commitment of human resources, particularly educators and educational staff. This study examines the role of human resource commitment in enhancing the quality of Islamic boarding school education, using a library research method by reviewing books, journals, and previous studies on organizational commitment and education quality. The findings highlight that organizational commitment, expressed through affective, normative, and sustained commitment, significantly impacts education quality. These dimensions encourage educators and staff to work professionally and responsibly, focusing on quality in both learning and management. Additionally, pesantren leadership and an organizational culture rooted in Islamic values further strengthen this commitment, leading to a positive and sustainable impact on education quality. The study concludes that fostering strong organizational commitment is crucial for improving pesantren education, urging managers to prioritize human resource development through effective management, visionary leadership, and a conducive organizational culture.
Market Reaction and Firm Value: A Governance, Risk and Compliance Disclosure Perspective I Kadek Jonh Stiawan
International Journal of Economics, Management and Accounting Vol. 3 No. 1 (2026): 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.v3i1.1131

Abstract

This study aims to analyze the effect of Governance, Risk, and Compliance (GRC) disclosure on market reaction and firm value in the banking sector listed on the Indonesia Stock Exchange during the 2019–2023 period. The research sample was determined using purposive sampling, comprising 8 companies with observations over 5 years, resulting in a total of 40 annual reports. Data were collected through documentation of annual reports and analyzed using multiple linear regression. The results indicate that governance disclosure, risk disclosure, and compliance disclosure simultaneously have a significant positive effect on market reaction, suggesting that higher levels of GRC disclosure can enhance positive investor responses. Meanwhile, only governance disclosure and risk disclosure have a significant positive effect on firm value, whereas compliance disclosure does not show a significant impact. These findings align with positive accounting theory, which states that managers strategically use information disclosure to influence investor perceptions, increase market confidence, and drive firm value growth. This study provides important implications for company management to improve the quality of GRC disclosure as a market communication strategy and for investors in assessing the performance and growth potential of firms.
Challenges and Opportunities for MSMEs in Accessing the Global Market: Qualitative Analysis through In-Depth Inter-views with Export-Oriented MSME Entrepreneurs Endayani, Fatmasari; Sudarmiatin Sudarmiatin; Heri Pratikto
International Journal of Economics, Management and Accounting Vol. 3 No. 1 (2026): 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.v3i1.1145

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia's economy with a contribution of more than 60 percent to the Gross Domestic Product and the absorption of 97 percent of the national workforce, but their participation in international trade is still low with only 14 percent involved in export activities. This research aims to analyze the challenges and opportunities faced by MSMEs in accessing the global market and identify adaptation strategies developed by entrepreneurs. A qualitative method with a phenomenological approach was applied through in-depth interviews with 18 export-oriented MSME owners and managers in East Java who were selected by purposive sampling. Thematic analysis using ATLAS.ti revealed seven main challenges including limited access to capital, complexity of export regulations, constraints on production capacity and quality consistency, language and cross-cultural communication barriers, lack of international market information, logistics infrastructure problems, and intensive competition. On the other hand, four strategic opportunities were identified, namely increasing demand for sustainable authentic products, accelerating digitalization and e-commerce, utilizing free trade agreements, and ethical consumerism trends. MSMEs develop effective adaptation strategies in the form of strategic collaboration, product differentiation with premium positioning, the use of digital technology, and a focus on specific market niches. The research emphasizes that the successful internationalization of MSMEs requires a holistic approach integrating internal capacity building with the support of a conducive external ecosystem.

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