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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 282 Documents
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Effectiveness of the SIMPADA System in Regional Entertainment Tax Administration: Evidence from UPTB 5 Bapenda Surabaya Nasywa Salsabiila; Sri Trisnaningsih
International Journal of Economics, Management and Accounting Vol. 3 No. 2 (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.v3i2.1232

Abstract

The progressive integration of information technology into sub-national governance has prompted numerous Indonesian local authorities to transition toward digital platforms for more systematic revenue administration. This study investigates how SIMPADA (Sistem Informasi Manajemen Pendapatan Daerah Regional Revenue Management Information System) performs in the administration of entertainment tax in the city of Surabaya, with concentrated attention on operational activities at Unit Pelaksana Teknis Badan (UPTB) 5 Regional Revenue Management. The investigation was conducted across an internship period at UPTB 5, Badan Pendapatan Daerah (Bapenda) Surabaya, spanning approximately six months. Primary data originated from a structured Likert-scale questionnaire administered to 30 tax administration personnel actively engaged with SIMPADA, supplemented by secondary data on entertainment tax revenue figures and taxpayer compliance statistics drawn from official Bapenda Surabaya records. Analysis applied descriptive statistical procedures encompassing frequency distribution, mean score computation, and percentage assessments across input, process, and output effectiveness dimensions. Results demonstrate that SIMPADA has generated tangible improvements to the efficiency and precision of entertainment tax administration, with the process dimension recording the highest mean effectiveness score. Nonetheless, recurring challenges include incomplete taxpayer database coverage and limited tax awareness among entertainment business operators. The quantitative evidence affirms SIMPADA's overall effectiveness and provides an empirical basis for advancing regional entertainment tax governance and digital tax policy in Indonesian local government settings.
The Role of Mobile Service in Improving the Effectiveness of Property Tax Collection in Pakal Subdistrict, Surabaya Afiyah Afiyah; Sri Trisnaningsih
International Journal of Economics, Management and Accounting Vol. 3 No. 2 (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.v3i2.1234

Abstract

This study explains how mobile services improve the effectiveness of Property Tax (PBB) collection in Pakal Subdistrict, Surabaya. Mobile services are a public service innovation from the Regional Revenue Agency (Bapenda) of Surabaya. The mobile service aims to reach taxpayers who face transportation difficulties. It allows taxpayers to access service offices without having to travel long distances. This study employs a qualitative descriptive method. Field observations were conducted directly during an internship. The study also reviewed official documents and literature on regional taxation. Based on the research, the mobile service facilitates access for taxpayers in Pakal Subdistrict. The distance of Pakal Subdistrict from the city center poses a challenge in paying property tax. The mobile service reduces this challenge. The mobile service also improves taxpayer compliance. This occurs because field officers approach taxpayers directly. This study concludes that the mobile service is important as an effective alternative for tax payment. This service increases Surabaya City’s PBB revenue and improves the relationship between the local government and the community. Moving forward, additional human resources are needed. Expanding the operational schedule is also necessary so that this service provides maximum benefits.
Bridging Psak 69 And Smallholder Plantation Accounting: Fair Value Constraints And Simplified Reporting Fredrik Bastian Kawani; Novi Maryam Lempao; Feliks Arfid Guampe
International Journal of Economics, Management and Accounting Vol. 3 No. 2 (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.v3i2.1237

Abstract

The gap between PSAK 69, which requires biological assets to be measured using fair value, and accounting practices in Indonesian smallholder plantations indicates significant implementation constraints, particularly in relation to data availability, recording capacity, and market conditions. This study aims to systematically synthesize the literature to identify the main barriers to PSAK 69 implementation and to formulate a simplified and contextual reporting design. The study employs a Systematic Literature Review (SLR) guided by the PRISMA 2020 framework. Literature was retrieved from Scopus, Google Scholar, Garuda, SINTA, and Neliti. Articles were selected using predefined inclusion criteria, namely publication between 2014 and 2026, written in Indonesian or English, available in full text or with complete metadata, and relevant to PSAK 69 and biological assets. Of the 210 records initially identified, 40 articles were included in the final synthesis. The selected studies were analyzed using thematic analysis. The findings indicate that fair value constraints are associated with inactive markets, price volatility, proxy pricing, and high appraisal costs. These constraints are reinforced by limited biological data and weak recording capacity among small-scale actors. Institutional support also plays an important role in facilitating data availability and improving reporting quality. Based on these findings, this study proposes a tiered simplified reporting model as an implementable approach to bridge PSAK 69 requirements and accounting practices in smallholder plantations in a gradual and contextual manner.
Determinants of SME Financial Performance in the Digital Transformation Era: The Role of Accounting Digitalization, Accounting Information Systems, and Financial Applications Andi Riska Andreani; Amiruddin Yunus; Asri Usman; Wahyuni Saleh; Syafaruddin Syafaruddin
International Journal of Economics, Management and Accounting Vol. 3 No. 2 (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.v3i2.1240

Abstract

Digital transformation has fundamentally altered the financial management landscape for Micro, Small, and Medium Enterprises (SMEs) in Indonesia. However, there remains an empirical gap regarding how significantly accounting digitalization, accounting information systems (AIS), and digital financial applications jointly affect SME financial performance, particularly in Makassar City. This study analyzes the effects of accounting digitalization (X₁), accounting information systems (X₂), and financial application/website usage (X₃) on SME financial performance (Y), both partially and simultaneously. A quantitative cross-sectional survey approach was employed with 120 respondents selected using purposive sampling among SMEs in Makassar City that had adopted at least one digital financial management tool. Data were analyzed through validity and reliability tests, classical assumption tests, multiple linear regression, F-test, t-test, and coefficient of determination using IBM SPSS Statistics 26. The F-test revealed that the three independent variables simultaneously and significantly affect SME financial performance (F = 61.847; sig. = 0.000). Partially, accounting digitalization (β = 0.358; t = 3.931; sig. = 0.000), accounting information systems (β = 0.283; t = 3.053; sig. = 0.003), and financial application/website usage (β = 0.239; t = 2.852; sig. = 0.005) each positively and significantly affect SME financial performance. The coefficient of determination (R² = 0.615) indicates the three variables explain 61.5% of SME financial performance variation. Accounting digitalization is the strongest predictor of SME financial performance, followed by AIS and financial application usage. Policy implications include the urgency of digital accounting literacy training and technology infrastructure support for SME owners.
Determinants Of EMR System Success: Integrating System Interoperability, Organizational Control Within The Hot-Fit Model Sutiawan Sutiawan; Hosizah Markam; Rina Mutiara
International Journal of Economics, Management and Accounting Vol. 3 No. 2 (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.v3i2.1247

Abstract

Background, the implementation of an Electronic Medical Record (EMR) has become a crucial component in efforts to improve the quality of healthcare services in hospitals. The success of its implementation is not solely determined by technological factors but is also influenced by organizational readiness, the system’s ability to interoperate, and user support. Objective, this study aims to analyze the role of system interoperability and organizational control within the HOT-Fit Model framework to measure the level of success of EMR implementation at Mekar Sari Hospital. Methods, this study employed a quantitative research design with a cross sectional approach. Data analysis, the relationships among variables were examined using Structural Equation Modeling Partial Least Squares (SEM-PLS). Population and sample, the population consisted of all employees of Mekar Sari Hospital working across various service units, with a total sampling technique involving 120 respondents. Results, the findings indicate that technological factors, including system quality, information quality, and service quality, have a significant effect on system use and user satisfaction. Interoperability enhances information accuracy through more precise and consistent cross unit data integration. Organizational factors, particularly the organizational environment and organizational control, have a significant influence on structure, thereby supporting more optimal utilization of the EMR information system. Conclusion, this study recommends interoperability should be enhanced through data integration, standardization, and user training. In addition, organizations need to improve coordination, update standard operating procedures, strengthen audits, and optimize net benefits through measurable performance evaluations.
Disclosure of Occupational Safety and Health in Sustainability Reports Veronika Saptarini; Victoria Ari Palma Akadiati
International Journal of Economics, Management and Accounting Vol. 3 No. 2 (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.v3i2.1249

Abstract

This study was prompted by the stark contradiction between the rise in national workplace accident rates from 2016 to 2024 and the largely superficial nature of corporate sustainability reports. This phenomenon of safety washing creates an urgent need to re-evaluate the integrity of OSH reporting in Indonesia. This study aims to analyze the transformation of OSH disclosure from mere administrative transparency toward genuine accountability, as well as its impact on employee engagement. The study employs an integrative literature review method, conducting a systematic synthesis of 20 key studies from the period 2010–2026. Unlike previous studies that focused on market performance, this research offers novelty through an integrative model that links accounting reporting aspects with organizational psychological impacts through the lens of the latest 2026 regulations. Findings indicate that OSH transparency supported by strong governance can foster substantive accountability. Honest disclosure has proven to be a positive signal that enhances employee trust and emotional engagement. The integration of transparency and accountability in OSH reporting is a strategic key to building a safety culture and human resource loyalty.
The Effectiveness of the General Procurement Plan Information System (SIRUP) Implementation within the Public Procurement Cycle at the Bawaslu Surabaya Ardilla Novianti; Sri Trisnaningsih
International Journal of Economics, Management and Accounting Vol. 3 No. 2 (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.v3i2.1251

Abstract

This study aims to analyze the effectiveness of the General Procurement Plan Information System (SIRUP) in supporting procurement planning and transparency at Bawaslu Surabaya during the non-election period. Employing a qualitative descriptive approach, data were collected through interviews, observations, documentation, and literature review involving key informants from the procurement management unit. The findings reveal that SIRUP has enhanced administrative order, facilitated procurement monitoring, and improved public access to procurement information, thereby strengthening transparency and accountability. Nevertheless, several challenges remain, including limited human resources, frequent budget revisions requiring data updates, and technical system issues. The study concludes that strengthening operator capacity and improving digital infrastructure are essential to optimize SIRUP implementation and sustain good governance within election oversight institutions.
Analysis of Social Security Claims Data for Strategic Decision Making at BPJS Ketenagakerjaan Juanda Sri Trisnaningsih; Fransisca Fitriani
International Journal of Economics, Management and Accounting Vol. 3 No. 2 (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.v3i2.1253

Abstract

Through a number of social programs, BPJS Ketenagakerjaan plays a significant role in providing social protection for workers in Indonesia. The large volume of claims submitted by participants generates valuable data that can be utilized as a source of knowledge in the decision-making process. The purpose of this study is to examine social security claim data from the Juanda Branch of BPJS Ketenagakerjaan in 2025 and determine how it can be used to inform strategic decision-making. This study employs a quantitative descriptive methodology using secondary data in the form of claim payment summaries. The analyzed programs include Old-Age Security (JHT), Work Accident Insurance (JKK), Death Benefit Insurance, Periodic Pension Benefits (JP Berkala), Lump-Sum Pension Benefits (JP Lumpsum), and Job Loss Insurance (JKP). The findings indicate that claim patterns across these programs provide important insights into workforce risk distribution and benefit utilization trends. Such information can support BPJS Ketenagakerjaan in improving service efficiency, financial planning, and policy formulation to enhance the effectiveness of social security delivery.
The Causal Significance of Organizational Climate, Work Ecosystem, and Staffing Regulatory Framework on With-drawal Behavior: (A Study at Pt Bank Mandiri (Persero) Pati) Aditya Angger Wibowo
International Journal of Economics, Management and Accounting Vol. 3 No. 2 (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.v3i2.1255

Abstract

This study aims to examine the influence of organizational climate, work ecosystem, and staffing regulatory framework on employee withdrawal behavior at PT Bank Mandiri (Persero) Tbk, Pati Branch Office. This research employed a quantitative approach using digital questionnaires distributed through Google Form to 60 active employees as respondents. The collected data were analyzed using inferential statistical methods, including partial and simultaneous regression analysis, to identify the causal relationships among variables. Withdrawal behavior was measured through indicators of psychological and physical disengagement tendencies, while organizational climate, work ecosystem, and staffing regulatory framework were used as independent variables. The results show that organizational climate has no negative and statistically significant effect on withdrawal behavior, indicating that internal climate stability does not necessarily reduce employees’ withdrawal tendencies. Meanwhile, work ecosystem and staffing regulatory framework partially have a positive and significant influence on increasing withdrawal behavior. Simultaneously, the three variables significantly contribute to predicting employee withdrawal behavior. These findings indicate that excessive formal regulations and an unbalanced work environment may increase employee disengagement. Therefore, management is encouraged to strengthen human capital strategies through fair reward systems, performance recognition, and improved organizational support to enhance employee retention and reduce turnover-related costs.
Disclosure of Corporate Social Responsibility, Green Accounting and Financial Performance on Stock Price With Company Value as an Intervening Variable Herawansyah Herawansyah; Indah Oktari Wijayanti; Danang Adi Putra
International Journal of Economics, Management and Accounting Vol. 3 No. 2 (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.v3i2.1257

Abstract

This study investigates the impact of corporate social responsibility (CSR) disclosure, green accounting, and financial performance on share prices, using company value as an intervening variable. The research adopts a quantitative approach, focusing on companies within the mining and plantation sectors, as listed on the idx.co.id website. The sample was selected through purposive sampling, based on specific criteria set by the researchers. Data analysis was conducted using multiple linear regression analysis, processed via EViews software. Findings indicate that CSR disclosure, green accounting, and financial performance each significantly influence share prices, underscoring the importance of these factors in shaping investor perception and market value. However, company value does not serve as a successful intermediary variable for the relationship between CSR disclosure, green accounting, financial performance, and share prices. This suggests that while these factors independently impact share prices, the assumed mediating role of company value does not materialize in this context. These results contribute to the understanding of how environmental and financial disclosures, alongside financial health, directly influence share prices, highlighting the need for companies to consider direct stakeholder communication strategies to improve market performance, independent of perceived company value adjustments.

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