International Journal of Economics, Management and Accounting
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
241 Documents
<![CDATA[The Impact of Social Media Marketing, Brand Image, Product Quality, on Purchasing Decision for Somethinc Cushion: (Study On The Faculty Of Economics & Business, Dian Nuswantoro University) ]]>
<![CDATA[Keisha Serafina]]>;
<![CDATA[Diana Aqmala]]>;
<![CDATA[Pradana Kusuma Jati]]>
<![CDATA[ International Journal of Economics, Management and Accounting Vol. 1 No. 3 (2024): September : International Journal of Economics, Management and Accounting ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/ijema.v1i3.140
<![CDATA[This study aims to determine the effect of: (1) Social Media Marketing on Purchasing Decisions for UDINUS FEB Students, (2) Brand Image on Purchasing Decisions for UDINUS FEB Students, (3) Product Quality on Purchasing Decisions for UDINUS FEB Students. This research includes survey research. The population of this study were students of the Faculty of Economics and Business, Dian Nuswantoro University with a total of 160 respondents. Sampling using Non Probability Sampling with purposive sampling technique. The research data collection technique was carried out through an online Google Form questionnaire. The results showed that the Social Media Marketing had a positive and significant effect on purchasing decisions with a significant value of 5.104 > 1.655, Brand Image had a positive and significant effect on purchasing decisions with a significant value of 3.207 > 1.655, and Product Quality had a positive and significant effect on purchasing decisions with a significant value of 2.930 > 1.655 on Somethinc Cushion on Students of the Faculty of Economics and Business, Dian Nuswantoro University.]]>
<![CDATA[The Effect Of Sharia Supervisory Board, Board Of Commissioners And Board Of Directors On Islamic Social Reporting Disclosure At Sharia Commercial Banks In Indonesia ]]>
<![CDATA[Anisa Binti Roikatul Janah]]>;
<![CDATA[Siti Sundari]]>
<![CDATA[ International Journal of Economics, Management and Accounting Vol. 1 No. 3 (2024): September : International Journal of Economics, Management and Accounting ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/ijema.v1i3.141
<![CDATA[This research aims to examine the effect of sharia supervisory board, board of commissioners, and board of directors on Islamic Social Reporting disclosures. The kind of quantitative research using secondary data exists annual report. The research sample of 12 sharia commercial banks in Indonesia was determined by purposive sampling technique with an observation period from 2018 to 2022. The analytical of research using multiple linear regression with the help of SPSS software. The result of research shows that board of commissioners and board of directors does have significant effects on Islamic Social Reporting disclosures. However, the sharia supervisory board does not have insignificant effect on Islamic Social Reporting disclosures.]]>
<![CDATA[Operational Audit Analysis In Testing The Effectivieness Of Control Of Operating Expenses At Foundation B By KAP DE ]]>
<![CDATA[Natalia Dwi Wulandari]]>;
<![CDATA[Sri Trisnaningsih]]>
<![CDATA[ International Journal of Economics, Management and Accounting Vol. 1 No. 4 (2024): December : International Journal of Economics, Management and Accounting ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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<![CDATA[One way management can control the foundation better is by controlling operating costs as effectively and effectively as possible. An operational audit is a systematic process used to assess how effective and efficient operations are under internal supervision. This audit report is submitted to the management along with recommendations for improvement. This study aims to find a more efficient way to control operational costs through operational audits. The research method used is using a qualitative descriptive method. Based on the research, it can be concluded that the Foundation's operational audit has been carried out independently and in accordance with applicable audit theories and standards. The operational auditor remains objective and can carry out his responsibilities honestly and carry out all his or her abilities in auditing. In addition, operational auditors are still reflected in the position of the audit unit.]]>
<![CDATA[Fairness Analysis Of Long-Term Debt Balance On Financial Statements Of Foundation A By KAP DS ]]>
<![CDATA[Irma Novita Sari]]>;
<![CDATA[Sri Trisnaningsih]]>
<![CDATA[ International Journal of Economics, Management and Accounting Vol. 1 No. 4 (2024): December : International Journal of Economics, Management and Accounting ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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<![CDATA[The accuracy of debt balances is crucial because it can affect the credibility and financial health of the company. Therefore, an audit of debt is very necessary because if there is a misstatement of this item, it will affect the fairness of the presentation of the financial statements as a whole. This study aims to analyze the fairness of the long-term debt account balance in the financial statements of foundation A as of December 31, 2022. This research is a qualitative study that uses a descriptive analysis approach method where the author collects, compiles, and analyzes data obtained from Foundation A. The results showed that the debt balance of Foundation A was presented fairly in the financial statements. This conclusion is supported by evidence obtained through audit procedures performed, including examination of long-term debt details, confirmation of debt balances to creditors, and analysis of the presentation and disclosure of long-term debt in the financial statements. This study can be useful in providing insight into the importance of proper presentation and disclosure of long-term debt and help improve the quality and transparency of financial reporting.]]>
<![CDATA[Analysis of the Impact of Digitalization of Payments on the Preparation of Financial Reports in MSMEs in Lakarsantri District ]]>
<![CDATA[Nanda Putri Widianti]]>;
<![CDATA[Sri Trisnaningsih]]>
<![CDATA[ International Journal of Economics, Management and Accounting Vol. 1 No. 4 (2024): December : International Journal of Economics, Management and Accounting ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/ijema.v1i3.153
<![CDATA[The rise of digital-based financial service platforms that help MSMEs as a sales transaction tool has many benefits for MSMEs, one of which is making it easier to prepare financial reports based on EMKM SAK because the digital payment system is able to store sales recaps accurately. The use of financial service platforms is also used by several MSME players in Lakarsanti District, Surabaya. For this reason, the author's aim is to analyze whether the use of digitalization of the payment system affects the preparation of financial reports in MSMEs in Lakarsantri District. Qualitative research with descriptive analysis methods. Also, semi-structural interviews were conducted with MSME business actors in Lakarsantri District. The results of this research are that many MSMEs in Lakarsantri District already use digital payment systems, but there are still many MSMEs that do not prepare financial reports. There are MSMEs that carry out simple financial records manually, only recording income and expenditure information, which is far from following EMKM SAK. And several MSMEs that have used digital payment systems and carried out simple financial records have felt helped by accurate transfers and transaction recaps.]]>
<![CDATA[The Effect of Green Technology Innovation on Financial Performance in Manufacturing Companies Listed on the Indonesia Stock Exchange ]]>
<![CDATA[Sri Nurdiyanti]]>;
<![CDATA[Susi Sarumpaet]]>
<![CDATA[ International Journal of Economics, Management and Accounting Vol. 1 No. 3 (2024): September : International Journal of Economics, Management and Accounting ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/ijema.v1i3.154
<![CDATA[This study was conducted with the aim of examining the effect of green process innovation variables and green product innovation on the company's financial performance with total asset turnover variables as control variables. The dance used in this selection is the Resource Based View (RBV) theory and stakeholder theory. The population used in the study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. Sampling was carried out using purposive sampling technique. The number of samples used in this assessment was 400 samples. The results of this study indicate that green process innovation and green product innovation have a positive and significant effect on corporate financial performance. The results of this study also found that the control variable of total asset turnover is able to control the effect of green process innovation and green product innovation on corporate financial performance.]]>
<![CDATA[The Effect of Loan to Deposit Ratio and Growth Opportunity on Return on Asset in Banking Companies in 2019-2022 ]]>
<![CDATA[Faizah Shofiyah Larasati R]]>;
<![CDATA[Usep Syaipudin]]>
<![CDATA[ International Journal of Economics, Management and Accounting Vol. 1 No. 3 (2024): September : International Journal of Economics, Management and Accounting ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/ijema.v1i3.156
<![CDATA[This study aims to analyze the contribution of loan to deposit ratio and growth opportunity to the condition of banking financial performance. The population of this study is banking companies. The total sample of this study includes 180 samples from 45 companies for a 4-year research period. The research variables used are loan to deposit ratio, growth opportunity, return on assets, and size. The analysis technique used multinomial logistic regression analysis. The results showed that loan to deposit ratio is able to positively effect on return on assets, while growth opportunity has not been able to effect on return on assets.]]>
<![CDATA[Economic Impacts Of Port Development On Coastal Communities: A Vocational Education Perspective ]]>
<![CDATA[Titis Ari Wibowo]]>;
<![CDATA[Muhammad Zilal Hamzah]]>;
<![CDATA[Eleonora Sofilda]]>
<![CDATA[ International Journal of Economics, Management and Accounting Vol. 1 No. 3 (2024): September : International Journal of Economics, Management and Accounting ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/ijema.v1i3.159
<![CDATA[This research investigates the economic impacts of port development and management on coastal communities, focusing on the role of vocational education in workforce preparation. Ports serve as pivotal economic hubs, driving regional growth through trade facilitation, job creation, and infrastructure development. However, they also pose environmental challenges such as pollution and habitat degradation, necessitating sustainable management practices. The study evaluates these dual aspects by analysing indicators such as GDP growth, workforce readiness, environmental sustainability, and strategic management in port operations. Findings highlight the significant contributions of ports to local economies while emphasising the importance of vocational education in equipping communities with skills for port-related jobs. Strategic management and governance are critical in maximising economic benefits while mitigating environmental impacts and ensuring regulatory compliance. The research underscores the need for integrated approaches that balance economic growth with environmental sustainability to foster resilience in coastal regions.]]>
<![CDATA[Ownership Structure, ESG, and Financial Performance ]]>
<![CDATA[Hayva Zahrasyawalinda]]>;
<![CDATA[Herry Subagyo]]>
<![CDATA[ International Journal of Economics, Management and Accounting Vol. 1 No. 3 (2024): September : International Journal of Economics, Management and Accounting ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/ijema.v1i3.147
<![CDATA[The aim of this research is to determine the influence of ownership structure on financial performance and the effect of ESG scores moderates the relationship between ownership structure and financial performance. The population in this study was companies listed on the Indonesia Stock Exchange for the 2020-2022 period, resulting in a sample of 183. This study used Eviews 12.0 as an analysis tool. The analytical method used is Multiple Linear Regression with the Fixed Effect Model (FEM) panel data type. The results obtained in this research are that foreign ownership has a significant effect on financial performance and ESG scores can significantly moderates the relationship between foreign ownership and financial performance. Meanwhile institutional ownership, ESG scores does not had a significant affect on financial performance, and ESG scores cannot moderates the relationship between institutional ownership and financial performance.]]>
<![CDATA[Analysis Of The Internal Control System Of Pettty Cash Fund Demand At PT Bank Syariah Indonesia KCP Surabaya Ampel Mas Mansyur ]]>
<![CDATA[Cholifatul Rochmah]]>;
<![CDATA[Sri Trisnaningsih]]>
<![CDATA[ International Journal of Economics, Management and Accounting Vol. 1 No. 4 (2024): December : International Journal of Economics, Management and Accounting ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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<![CDATA[Cash is an asset that has an important component in company operations. Petty cash has a high level of vulnerability to theft and misuse. Controlling petty cash management is one of the things that can help a company achieve success. An internal control system for cash that is carried out optimally can have a positive impact on the continuity of company operations. On the other hand, if the implementation of internal control over petty cash is less than optimal, it can increase the possibility of fraud and asset theft. In this research, researchers used descriptive qualitative methods. Having a good internal control system in a company can help the company to manage company finances efficiently regarding petty cash expenditures. The results of the research reveal that the internal control of petty cash at PT Bank Syariah Indonesia has been running well and in accordance with the procedures set by the board of directors]]>
