cover
Contact Name
Imang
Contact Email
garuda@apji.org
Phone
+6281269402117
Journal Mail Official
international@areai.or.id
Editorial Address
Perum Cluster G11 Nomor 17 Jl. Plamongan Indah, Kadungwringin, Pedurungan, Semarang, Provinsi Jawa Tengah, 50195
Location
Kota semarang,
Jawa tengah
INDONESIA
International Journal of Economics, Management and Accounting
ISSN : 30480396     EISSN : 30469376     DOI : 10.62951
Core Subject : Economy, Science,
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
Articles 252 Documents
The Influence of Liquidity Ratio and Solvency Ratio on Profitability Ratio of PT Apexindo Pratama Duta Tbk Fabiola Latifah Basjah; Delila Pandora Harlacxienty; Kurnia Illa Allodya Dinara; Maria Yovita R Pandin
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.v1i2.90

Abstract

This investigation was conducted to examine the impact of liquidity ratios and solvency ratios on the profitability ratio of PT Apexindo Pratama Duta Tbk. Using quantitative methods, this investigation seeks to ascertain the company's capacity to manage its liquidity and solvency aspects, it is anticipated to have a favorable effect on profitability. The results of the analysis show that although the company shows good liquidity, the high level of leverage and difficulty in generating average profits indicates challenges in managing profitability. This research recommends that companies focus more on debt management and optimizing funding structures to increase their profitability. More investigation is required to understand other elements that may influence the financial performance of these companies, as well as to identify strategic steps to increase the company's profitability in the future.
The Influence of the Indonesia Pintar Program (PIP) on Student Participation in Bali Province Ni Putu Lia Dama Yanti; I Wayan Sukadana
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.v1i2.96

Abstract

Education is the most basic development goal. The biggest challenge for Indonesia's education development today is how education services can be accessed by all levels of society, especially the poor. School participation is one of the indicators in education that is used to see the population's access to educational facilities, especially for the school age population . The aim of this research is to determine the influence of the Smart Indonesia Program (PIP) on student participation in Bali Province. This research was conducted in Bali Province. The sample in this study was school age children aged 7 to 18 years who received or did not receive the Smart Indonesia Program (PIP) in Bali Province. The number of observations using the SUSENAS data source in 2015 was 4,260 samples, in 2018 there were 5,169 samples and in 2021 there were 5,783 samples. This research uses data collection methods with non-participant observation techniques. The variables examined in this research are student participation, the Smart Indonesia Program (PIP), gender, number of household members, employment status of the head of the family, and education of the head of the family. The data analysis technique uses logit regression. The results of the research state that 1) All variables in the regression model simultaneously have a positive and significant effect on student participation in Bali Province. 2) The Smart Indonesia Program (PIP) as an interest variable has a positive and significant effect on student participation in Bali Province as shown in regression model 1 and regression model 4. 3) Another important variable, namely the education of the head of the family, partially has a positive and significant effect on student participation in Bali Province which is shown in each regression model.
Influence of Working Hours, Education and Amount of Dependence Family to Income of Women Lontar Craftsman in Bona Village, Gianyar Ni Kadek Dwi Yuli Yastini Dewi; Made Henny Urmila Dewi
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.v1i2.97

Abstract

Bona Village is one of the villages in Gianyar Regency where the majority of women work in the informal sector, namely as palm palm craftsmen. The aim of this research is to analyze the influence of working hours, recent education, and number of family dependents on the income of women palm palm craftsmen in Bona Gianyar Village. The number of samples used was 90 people using probability sampling techniques , namely simple random sampling. The research instrument uses a questionnaire in the form of several questions which will be distributed directly to the research location. The collected data was then tested and analyzed using multiple linear regression analysis with the SPSS 26 program. The research results showed that. 1) Working hours, education level, and number of family dependents have a simultaneous influence on the income of women palm leaf craftsmen in Bona Village, Gianyar. 2) Working hours, education level, and the number of family dependents has a partial positive effect on the income of women palm leaf craftsmen in Bona Village, Gianyar. The implications of this research consist of theoretical and practical implications. Theoretically, this research supports the concept of human capital theory in the form of investment in education, time allocation theory in working hours and income theory in the production results produced.
The Impact of Implementing Corporate Social Responsibility (CSR) on Company Financial Performance Sylvanda Aprilia Divara; Rizal Arsy Asy Rohman; Hwihanus Hwihanus
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.v1i2.99

Abstract

Study This aim For know impact application of Corporate Social Responsibility (CSR) to the Company's Financial Performance by method compare or use meta- analysis method from a number of journal international with topic The impact of Corporate Social Responsibility(CSR) on Financial Performance . The results we got from journals the there is difference results or opinion as well as variables used , there are positive , negative correlation​ or No There is correlation about impact Corporate Social Responsibility(CSR) to performance finance . Corporate Social Responsibility itself that is form not quite enough answer company to environment social must​ carried out by the company , meanwhile performance finance is a description of the condition finance company or ability company in manage finance company.
Supervision and Fingerprint Attendance as Dominant Factors in Enhancing Work Discipline Fymelia Nova Arifeny; Sih Darmi Astuti
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.v1i2.115

Abstract

This research analyzes the influence of supervision, compensation, and the application of fingerprint attendance on work discipline at PT. Chocomory Cokelat Persada, Semarang Regency, a part of the Cimory Group. Although previous studies have highlighted the importance of these factors, there remains a gap in understanding their complex interactions. This study aims to fill this gap by examining the simultaneous effects of supervision, compensation, and fingerprint attendance on work discipline. Utilizing a quantitative approach, in determining the sample using the purposive sampling method. Data were collected from 125 employees from production operator and warehouse operator through online google form questionnaire and analyzed using Structural Equation Modeling (SEM) with SmartPLS 4. The findings reveal that supervision significantly improves work discipline. The implementation of fingerprint attendance systems positively impacts work discipline. Conversely, compensation does not significantly effect on work discipline. These results suggest that effective supervision and advanced attendance systems are crucial for fostering a disciplined workforce, whereas compensation alone may not be as impactful. The study provides valuable insights for resource management practitioners and researchers, offering strategies to enhance work discipline and improve organizational success.
The Role of E-Performance in Improving Employee Performance Through Motivation Regita Fitriana; Sih Darmi Astuti
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.v1i2.116

Abstract

This research aims to analyze the role of e-performance in improving employee performance through motivation at the Inspectorate of Central Java Province. This research is a type of quantitative research method with field observation and questionnaire. The population in this study is 141 employees. In determining the sample using the census sampling method. Out of a total of 141 employees, only 113 employees were used as respondents in this research. The data collection technique is carried out by distributing questionnaires that have been tested for validity and reliability, questionnaires distributed online through Google form and physical questionnaires distributed directly to respondents. The data analysis method used consisted of descriptive analysis, evaluation of the outer model, evaluation of the inner model, and evaluation of indirect effects (mediation). The data analysis tool in this study uses SmartPLS 3.0 software. The results of this study indicate that e-performance has a positive effect on employee performance, competence does not have a positive effect on employee performance, motivation has a positive effect on employee performance, e-performance has a positive effect on motivation, competence has a positive effect on motivation, e-performance has a positive effect on employee performance through motivation, and competence has a positive effect on employee performance through motivation.
The Effect of the Government Internal Control System on Corruption Potential with Accountability as an InterveningVariable (Study on Regency/City Governments in Indonesia) Finny Leonita Sari; Rindu Rika Gamayuni; Fajar Gustiawaty Dewi; Mega Metalia
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.v1i2.117

Abstract

This study aims to examine the relationship between the Internal Control System (SPI) and potential corruption with accountability as a mediating variable. The sample used in this study was local governments in Indonesia at the district/city level in 2020-2022 so that the sample amounted to 1,307 samples. The sample selection used purposive sampling technique and the analysis technique used was regression analysis and path analysis with SPSS 27 software. Furthermore, the sobel test was used to test the indirect effect of the independent variable on the dependent variable through the intervening variable. The results of the study provide empirical evidence that the SPIP variable has a negative effect on potential corruption. Then SPIP is also proven to have a positive and significant effect on accountability. And accountability has a negative and significant effect on potential corruption. And accountability acts as a mediating influence between SPIP on potential corruption.
Government Policy as a Determining Factor in Improving MSMEs Performance : (Case study of MSMEs in Semarang City) Shiva Devira Andzani; Sih Darmi Astuti
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.v1i3.134

Abstract

This research aims to analyze the role of human resource competencies, entrepreneurial characteristics, innovation, and government policies in improving business performance in MSMEs, especially in the culinary sector of the city of Semarang. This research is a type of quantitative research method using data collection techniques in the form of questionnaires. The population in this study was 3,291 MSMEs. In determining the sample using the purposive sampling method. Of the total 3,291 MSMEs, only 110 Culinary MSMEs were used as respondents in this research.  The data collection technique is carried out by distributing questionnaires whose validity and reliability have been tested. The questionnaires are distributed online via google form. The data analysis method used consists of descriptive analysis, outer model evaluation, and inner model evaluation. The data analysis tool in this research uses smartpls 3.0 software. The results of this research show that innovation has a positive effect on business performance. Government policies have a positive effect on business performance. Human resource competency has a negative effect on business performance. Entrepreneurial characteristics have a negative effect on business performance  
The Influence of Environmental, Social & Governance (ESG) Risk Rating on Debt Financing in Companies Listed on IDX ESG Leaders Ria Mairosa; Susi Sarumpaet
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.v1i3.135

Abstract

This study analyzes the impact of Environmental, Social & Governance (ESG) Risk Rating on Debt Financing in companies listed on IDX ESG Leaders for the period 2020-2023. Data was obtained through saturated sampling techniques and used an unbalanced panel with 30 companies included in IDX ESG Leaders for each period over the 3-year observation period, resulting in a total of 90 samples. The variables studied include ESG Risk Rating, Leverage, and Profitability. The results show that ESG Risk Rating has a significantly negative impact on Debt Financing. Control variables such as leverage do not impact Debt Financing, whereas profitability has a significantly negative impact on Debt Financing.
The Paramount of Finance and National Development in Nigeria: Emphasis to Niger State Respective Sulaiman Taiwo Hassan; Abalaka J. N; Ajiteru, S. A. R
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.v1i3.139

Abstract

In order to reduce poverty and inequality and increase economic growth and productivity, the paper examines the importance of financial inclusion and national development in Nigeria, with a focus on Niger State. It does this by assisting individuals and businesses, particularly small and medium-sized enterprises (SMEs), in saving and investing, managing financial risks, and facilitating smooth consumption. This study identifies major supply-side and demand-side obstacles to financial inclusion as well as structural barriers, and it draws attention to Niger's relative behind other WAEMU nations in terms of youth and women's use of formal financial services. In order to assist the nation's development goal, it lays out major targets for Niger to harness the potential of increased financial inclusion. These include initiatives to address inadequate financial literacy, encourage digitization, and address informality.

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