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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 241 Documents
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Analysis Of Audit Procedures On Fixed Assets At PT. Idt By Kap Djoko Soerjadi Rheza Ernowo Wicaksono; Sri Trisnaningsih
International Journal of Economics, Management and Accounting Vol. 1 No. 4 (2024): December : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Fixed asset audit is an important procedure in ensuring the accuracy and reliability of information about fixed assets that have been reported in the financial statements. The value of fixed assets decreases in accordance with its useful life or what is called depreciation. Depreciation will affect the book value of fixed assets presented in the statement of financial position and also become a deduction component of profit before tax in the income statement. Therefore, an audit of fixed assets is important to be carried out by a public accounting firm that is conducting an audit. This study aims to determine the audit procedures on fixed assets carried out by KAP Djoko Soerjadi in auditing one of its clients, namely PT IDT which is engaged in ship rental and agency services. The research method used is a qualitative research method with a descriptive analysis approach, through collecting, classifying, compiling, and presenting and analyzing data obtained from PT IDT. Audit procedures that have been carried out by KAP Djoko Soerjadi are in accordance with applicable audit theories and standards.
The Influence of Social Media Marketing on Purchase Decisions: Exploring the Mediating Effects of Promotion and Customer Experience Zahra Nur Aninda; Rifky Roosdhani
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.v1i3.160

Abstract

Businesses must use social media if they want to survive in this modern era. Almost all industries need social media to increase market share, boost brand credibility, and increase customer trust. Social media is also necessary for the transportation industry to function properly. Until now, there has not been much research on transportation related to marketing activities on social media, especially buses. This study provides a new perspective on efforts to improve SMMA purchasing decisions. It was found that customer experience and promotion variables are necessary as mediating variables between SMMA and purchase decisions. This study collects and analyzes quantitative data. In this study, purposive sampling method was used to 506 sample bus passengers at PO Bejeu Jepara. The empirical model was tested with Smart PLS 4.0 software.
Earning Per Share as a Market Perfomance Measure in Increasing Stock Returns of Pharmaceutical Companies Tahlis Ayu Fatmawati; Ana Kadarningsih
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.v1i3.161

Abstract

Stock prices serve as a benchmark for investors to assess a company's success. A positive stock return is an indicator of business success for a company. This study has three main objectives: to examine the influence of Earnings Per Share (EPS) on stock returns, to investigate the relationship between Return On Assets (ROA) and stock returns, and to determine the extent to which the Debt to Equity Ratio (DER) affects stock returns. The population of this study consists of 11 pharmaceutical companies listed on the Indonesia Stock Exchange during the period of 2018-2023. Simple random sampling was used to randomly select samples from the population, resulting in 264 quarterly financial data samples. The type of data used in this study is quantitative data obtained from semi-annual reports downloaded from www.idx.co.id and from the respective pharmaceutical companies' websites. Data analysis was conducted using Eviews version 10. The study found that only one variable, Earnings Per Share (EPS), significantly influences stock returns. The other two variables, Return On Assets (ROA) and Debt to Equity Ratio (DER), do not have a significant effect on stock returns.  
Innovative Behavior and Creativity: Its Influence on Millennial Employees Performance: Case Study of the Tourism and Hospitality Industry in Bandar Lampung City Sinta Anzani; Ribhan Ribhan
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.v1i3.163

Abstract

The purpose of this study is to ascertain how innovatice behavior and creativity affect the productivity of millennial workers in Bandar Lampung's tourist and hospitality sector. In order to accomplish this, a quantitative technique was used in the research, and data was gathered via a Likert scale questionnaire. Because the exact number of population members is unclear, the study used a purposive sampling method to establish the sample size, which amounted to 150 respondents. Software called SPSS 26 was used to examine research data, instruments, and hypothesis testing. This study employed multiple linear regression analysis as its analysis approach. The study's findings demonstrate that innovative and creative behavior benefit millennial workers' performance in the tourism and hospitality sectors in Bandar Lampung. Workers show efficacy in putting ideas into practice, but they are not as proactive in seeking out novel chances. Despite a propensity to be cautious when attempting new ideas, employee innovation has proved to be crucial to organizational success. As a result, encouraging innovation is crucial for raising employee performance and fostering organizational expansion.
The Role Of Human Resource Management In Improving Teacher Performance In The Independent Learning Curriculum: (Case Study Of Public Primary Schools In Cibeber District - Cilegon City) Fathiyatuddini Fathiyatuddini; Hamdan Hamdan
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.v1i3.164

Abstract

The focus of this research is the role of human resource management in improving teacher performance in Cibeber District, Cilegon City in terms of implementing management functions in the Independent Learning Curriculum. This research uses a qualitative approach, data collection techniques through observation, interviews and documentation, data analysis techniques used are data reduction, data presentation and drawing conclusions. The results of the research show that the role of Human Resource Management in improving teacher performance in Cibeber District , Cilegon City, namely by planning, organizing, directing and supervising, can be said to be quite good. First, planning by conducting a needs analysis and providing understanding regarding the The Independent Learning Curriculum and learning tools that must be prepared by teachers. Second, organizing by placing and dividing tasks according to abilities and educational background. Third, direction is carried out by providing direction and guidance regarding the tasks and responsibilities given as well as providing motivation in the form of giving awards for teacher performance achievements. Fourth, supervision is carried out by the school principal through class visits and supervisors from the Education Management Unit. The implications of the research results suggest that elementary schools provide training to teacher councils regarding learning media so that the communication and educational interaction process between teachers and students can take place appropriately, try to increase the availability of facilities and infrastructure for the smoothness and success of the learning process, and work together to improve each other. teacher performance, both from school principals, education staff, teaching staff (teachers), and school supervisors within the Education Management Unit and it is hoped that everything that has been achieved can be improved.
The Role of Product Development Costs in Moderate Managerial Ownership Seen From The Indicators of Return on Asset, Cash Ratio, and Total Asset Turnover Devi Putri Ananda; Denny Kurnia; Deni Sunaryo
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.v1i3.165

Abstract

This research aims to determine the effect of Return on Assets, Cash Ratio, Total Assets Turnover to Managerial Ownership with Product Development Costs as a Moderating Variable. This research uses the Pharmaceutical subsector company objects on the Indonesia and Malaysia Stock Exchanges for the 2013-2021 period. The data collected is secondary data with a documentation method in the form of the company's annual report. The analytical tool used to test the hypothesis is IBM SPSS V21. The sampling method used in this research used a purposive sampling technique to obtain 10 companies that presented complete financial reports, resulting in 90 samples. The analysis technique used is descriptive statistical analysis, classical assumption test, moderated regression analysis (MRA), multiple linear regression, t test, and f test. The research results partially concluded that Return on Assets and Cash Ratio influences managerial ownership while Total Assets Turnover has no effect on Managerial Ownership. The results of the research simultaneously show a calculated f value of 3.099 and an f table of 2.71, meaning calculated f > f table or a significance value of 0.031 <0.05. So Return on Assets, Cash Ratio, and Total Assets Turnover has a simultaneous effect on Managerial Ownership. Research results Moderated Regression Analysis (MRA) shows that Product Development Costs can moderate the Return relationship on Assets to Managerial Ownership and Product Development Costs can moderate the Cash relationship Ratio to Managerial Ownership. Meanwhile, Product Development Costs cannot moderate the Total Asset relationship Turnover on Managerial Ownership. For further research, it is hoped that it will examine other sub-sectors and add other variables.
Implementation of the Marketing Strategy of PT Bintang Sayap Utama Malang in order to Expand Market Share Sugeng Riani; Mulyono Mulyono; Dharmayanti Pri Handini
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.v1i3.167

Abstract

This study aims to determine and analyze how the marketing strategy is carried out by PT. Bintang Sayap Utama in Malang in expanding market share. The data analysis technique used by the researcher is quantitative descriptive analysis used to determine the marketing mix, internal and external environment, using SWOT analysis, and to support the use of quantitative analysis in the IFE, EFE, IE, and AHP matrices. The results of the study indicate that the main priority criteria considered by experts in expanding market share is product development. The main priority alternative considered by experts in product development is to carry out distribution cost efficiency.
How Do Organizational Commitment and Workload Influence Cyberloafing Behavior: Case Study of RSJD Nurses in Lampung Province Julia Epitia; Nova Mardiana
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.v1i3.169

Abstract

Cyberloafing, or employees engaging in non-work-related internet activities, has become a prevalent issue for many companies. Finding out how organizational commitment and workload affect cyberloafing behavior in nurses at the Lampung Province Regional Mental Hospital (RSJD) is the goal of this study. The basic data for this study came from a Likert scale questionnaire. There were 115 nurses in the research sample, and SPSS 29 software was utilized for the multiple linear regression analysis of the data. The study's findings provided evidence in favor of the premise that organizational commitment and workload significantly and negatively influence cyberloafing behavior. The recommendation for the Lampung Province Mental Hospital is to help create an atmosphere where nurses can feel content and at ease at work, as well as to inculcate positive values in them. The Lampung Provincial Mental Hospital ought to establish guidelines for the equitable distribution of nursing responsibilities. To lower the amount of cyberloafing among nurses, the Lampung Provincial Mental Hospital must also implement specific internet usage guidelines.
Family Finansial Planning Strategy Fishermen in Sibolga City Central Tapanuli Ahmad Sayuti Pulungan; Yusuf Pathuansyah; Rizky Mery Octavianna Lubis
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.v1i3.171

Abstract

The fishermen face two seasons, namely the fish harvest season and the famine season, where these two seasons greatly affect the income earned by fishermen. In the fish harvest season, fishermen earn relatively large incomes, while in the lean season, fishermen earn relatively little income so that fishermen need to have a strategy in carrying out family financial planning. The purpose of this study was to analyze the financial planning strategies of fishermen's families during the lean season and the fish harvest season. This study uses descriptive qualitative research methods with the number of research respondents of 10 fishermen in sibolga and data collection techniques through in-depth interviews. The results showed that during the fish harvest season, the family's financial planning strategy was to save and serve as business capital. Meanwhile, during the family season, the family's financial planning strategy is a coping strategy by reducing daily expenses and increasing income.
Digital Literacy Strategy Encourages Electronic MSMEs to Go Online Abdelina Abdelina; Lilis Saryani; Juwita Handayani
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.v1i3.172

Abstract

The Covid-19 pandemic has reduced people's purchasing power and made people's activities all online. Digital literacy needs to be carried out by MSME actors, especially Electronic MSMEs, where they still carry out offline buying and selling activities both in terms of promotion, marketing, and service communication. This study aims to determine the implementation of digital literacy for Electronic MSME actors to go online. Digital literacy is an effort to change and develop activities based on skills and knowledge by using technology. This study uses a qualitative descriptive approach using data analysis techniques Reduction, Display and Conclusion. This research was conducted at the Electronic MSMEs, Padangsidimpuan City, North Sumatera. The results showed that 88% of the understanding of Electronic MSME technology was based on the digital literacy capabilities they had, obtained through digital literacy activities carried out and received many benefits for the online sales system.

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