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 296 Documents
Influence Green Perceived Risk, Green Perceived Value, Green Word of Mouth to Green Purchase Intention in Con-sumers Indomaret in Joglo, West Jakarta Miracle Clementine Chrysaberyl Kapatow; Dewi Murtiningsih
International Journal of Economics, Management and Accounting Vol. 3 No. 3 (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.v3i3.1300

Abstract

This study investigate the influence of green perceived risk, green perceived value, and green word of mouth on green purchase intention. This research employed a causal associative approach. The population of this study consisted of all consumers of Indomaret Point SPBU BP AKR in Joglo, West Jakarta. A total of 165 respondents were selected as the sample through the distribution of a google form questionnaire using a purposive sampling technique. Data analysis was conducted using the structural equation modeling (SEM) approach based of on partial least square (PLS) with SmartPLS 4.1 as the tools. The results of this study indicate that green perceived risk, green perceived value, and green word of mouth have significant effect on green purchase intention.
Destination Hyperreality through Generative Artificial Intel-ligence: Shaping Tourist Expectations, Satisfaction, and Loyalty Rinaldi Bursan; Faila Shofa
International Journal of Economics, Management and Accounting Vol. 3 No. 3 (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.v3i3.1303

Abstract

The advent of Generative Artificial Intelligence (GenAI) has completely changed how travelers obtain information about destinations and create pre-trip impressions. Destination simulations produced by GenAI may produce hyperrealistic depictions of destinations that deviate from travelers' true experiences, perhaps impacting expectations and subsequent assessments. The purpose of this study is to investigate how hyperreal destination pictures are shaped using GenAI-based destination simulations and how this affects visitor expectation formation, the expectation–reality gap, destination satisfaction, and destination loyalty. Partial Least Squares–Structural Equation Modeling (PLS-SEM) was used as a quantitative method. 420 respondents who have used GenAI to research tourist destinations participated in the study. The links between Generative AI Destination Simulation, Hyperreal Destination Image, Tourist Expectation Formation, Expectation–Reality Gap, Destination Satisfaction, and Destination Loyalty were investigated by the suggested model. The results show that Hyperreal Destination Image is positively impacted by Generative AI Destination Simulation, which in turn improves the construction of visitor expectations. The Expectation–Reality Gap is widened by higher expectations, which has a detrimental impact on destination satisfaction and loyalty. Destination satisfaction has a favorable impact on Destination loyalty and the Expectation-Reality Gap are mediated by loyalty. These results imply that GenAI serves as a method for creating symbolic destination realities that influence travelers' assessments of their genuine experiences in addition to being an information medium.
Environmental Management Accounting (EMA) Framework for Restaurant Surplus Food Redistribution Platforms: A Literature Review Kadek Dwisty Ayu Maheswari
International Journal of Economics, Management and Accounting Vol. 3 No. 3 (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.v3i3.1312

Abstract

Platform bank pangan digital telah muncul sebagai pendekatan teknologi untuk menghubungkan penyedia pangan berlebih dengan penerima manfaat dan meningkatkan efisiensi redistribusi pangan. Namun, perkembangan sebelumnya sebagian besar berfokus pada aspek logistik dan operasional, seperti pencocokan berbasis lokasi, optimasi distribusi, dan manajemen inventaris, sementara integrasi informasi lingkungan ke dalam manajemen platform masih terbatas. Studi ini bertujuan untuk meneliti potensi integrasi Akuntansi Manajemen Lingkungan (EMA) ke dalam platform bank pangan digital untuk mendukung redistribusi pangan yang berkelanjutan secara lingkungan dan berorientasi sosial. Studi ini menggunakan metode Tinjauan Literatur Sistematis (SLR) untuk secara sistematis mengidentifikasi, mengevaluasi, dan mensintesis literatur yang relevan mengenai topik yang diteliti. Literatur yang ditinjau menunjukkan bahwa EMA dapat memberikan informasi mengenai biaya lingkungan, pemanfaatan sumber daya, dan dampak lingkungan yang terkait dengan kegiatan operasional. Studi sebelumnya juga menunjukkan bahwa EMA dapat mendukung pengungkapan informasi lingkungan, pengelolaan limbah, peningkatan kinerja lingkungan, dan pengambilan keputusan manajerial. Dalam konteks platform bank pangan digital, integrasi EMA dapat melengkapi fungsi logistik yang ada dengan memberikan informasi untuk mengevaluasi pengurangan limbah pangan, pemanfaatan sumber daya, dan biaya lingkungan.
Organizational Support and Job Satisfaction Influence Patient Safety Culture Through Positive Nurses' Work Attitudes Artin Handayani; Sandra Dewi; Hozizah Hozizah
International Journal of Economics, Management and Accounting Vol. 3 No. 3 (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.v3i3.1313

Abstract

Background: Patient safety culture is essential to maintaining the quality and safety of hospital services. The occurrence of 86 patient safety incidents during 2022–2024 and low incident reporting rates indicate the need to strengthen organizational and individual factors. Objective: This study analyzed the effects of organizational support and job satisfaction on patient safety culture, with work attitude as an intervening variable among nurses at XXX Bintaro Jaya Hospital. Methods: A quantitative, causal, cross-sectional design was applied to 136 inpatient nurses selected through total sampling. Data were collected using questionnaires and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). Results: Organizational support, job satisfaction, and work attitude simultaneously had a significant effect on patient safety culture. Individually, all three variables positively and significantly influenced patient safety culture. Organizational support and job satisfaction also positively influenced work attitude. Furthermore, work attitude significantly mediated the relationships of organizational support and job satisfaction with patient safety culture. Conclusion: The findings support Social Exchange Theory, indicating that organizational support and positive work experiences may encourage nurses to develop attitudes and behaviors that promote patient safety. Implications: Hospitals should strengthen organizational support, job satisfaction, and positive work attitudes through fair policies, conducive working environments, mentoring, and supportive leadership to promote a sustainable patient safety culture.
The Effect of Human Resource Development, Motivation, and Competency Improvement on Employee Performance at PT Perkebunan Nusantara I Regional 7 Kebun Kedaton Natasya Lintang Amanda; Febrianty Febrianty; Ayu Nursari
International Journal of Economics, Management and Accounting Vol. 3 No. 3 (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.v3i3.1322

Abstract

This study aims to analyze the influence of human resource (HR) development, work motivation, and competency improvement on employee performance at PT Perkebunan Nusantara I Regional 7 Kebun Kedaton. The research method used is quantitative with a survey approach to a sample of 100 respondents selected based on work productivity criteria. Primary data collection was carried out through the distribution of Likert 1–5 scale questionnaires. Data were analyzed using the Structural Equation Modeling method based on Partial Least Square (SEM-PLS) through SmartPLS software. The results of the study showed that human resource development, motivation, and competency improvement had a positive and significant effect on employee performance, both partially and simultaneously. Work motivation was proven to be the most dominant variable in influencing performance achievement. Simultaneously, the three exogenous variables were able to explain the variation in employee performance by 54.7%, while the remaining 45.3% were influenced by other factors outside the research model. These findings indicate that the integration of capacity building programs through career clarity, the provision of motivational stimuli based on work pride, and the strengthening of field operational competencies are essential strategies in optimizing the productivity of plantation companies.
Determinants of Informal Sector Conduct within SCP Theory: A Case Study of the Way Halim Traditional Market, Bandar Lampung Dina Arini Adipathy; Devina Octarrum; Bima Prasetya Kumara
International Journal of Economics, Management and Accounting Vol. 3 No. 3 (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.v3i3.1330

Abstract

The purpose of this research is to analyze the quality of implementation conduct policy and measure the influence of corporate behavior on the performance of informal sector trade businesses with a study on the Way Halim Market in Bandar Lampung City. The dependent variable in this research is business performance and the independent variables are price strategy, product strategy, marketing and service strategies, and cooperation strategy. The research using Multiple Linear Regression Analysis methods. The results showed that the price strategy, product strategy, marketing and service strategies, and cooperation strategy had a positive and significant effect on the performance of the informal sector trade industry with a study on the Way Halim Traditional Market in Bandar Lampung City. The coefficient of determination (R²) is 0.888. This indicates that 88.8 percent of business performance is influenced by pricing, product, marketing and service, and partnership strategies, while the remaining 11.2 percent is influenced by factors outside the model. Among the independent variables in the study, the marketing and service strategy variable exhibits the highest elasticity in improvement the business performance and the pricing strategy variable have the lowest elasticity in improvement the business performance on the Way Halim Traditional Market in Bandar Lampung