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
252 Documents
<![CDATA[Sustainability of Islamic Banking in the Midst of Global Economy: Case Study in Indonesia ]]>
<![CDATA[Setya Pramono]]>;
<![CDATA[M. Miftahul Qolbi]]>;
<![CDATA[Arinal Haqqi]]>;
<![CDATA[Arinal Haqqo]]>
<![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.v1i3.173
<![CDATA[Sharia banking is a bank whose activities refer to Islamic law and in its activities neither charges interest nor pays interest to customers. Sharia bank rewards received or paid to customers depend on the contracts and agreements entered into by the customer and the bank. Agreements (contracts) contained in sharia banking must comply with the terms and pillars of the contract as regulated in Islamic sharia. Over the last decade, the Islamic banking industry has developed very rapidly, not only the number of Sharia Commercial Banks (BUS) but also their assets have increased several times to hundreds of trillions. Seeing the current phenomenon of sharia banking is the author's interest in carrying out research. This research approach uses a descriptive approach, namely by obtaining data collection and data analysis aimed at creating systematic, current and accurate descriptions, depictions of the facts, as well as the relationships between the phenomena being investigated. The types and sources of data are quantitative data and secondary data taken from company reports. The results obtained are that Bank Syariah Indonesia is included in the very rapid development category. This is proven every year that he is able to achieve good goals and development. This shows that the public's response to trusting Indonesian Sharia banks is very good. And able to balance the challenges and opportunities in this current of globalization.]]>
<![CDATA[Exploring The Effects Of Entrepreneurship Competency And Environmental Adaptability On Marketing Performance: Business Strategy Mediation In Himki Jepara ]]>
<![CDATA[Sholikah, Mariatus]]>;
<![CDATA[Samsul Arifin]]>
<![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.v1i3.176
<![CDATA[Abstract . This research investigates the influence of entrepreneurial competence and the ability to adapt to the environment on marketing performance in Small and Medium Enterprises (SMEs) in the furniture industry sector in Jepara, by considering the mediating role of business strategy. In the midst of globalization and intense competition, entrepreneurial competence, which includes managerial ability, innovation and risk taking, as well as environmental adaptability, which includes flexibility and response to market changes, have become key factors in improving marketing performance. This research uses a quantitative approach with correlational study methods and Partial Least Squares (PLS) statistical techniques to analyze data from 194 respondents who are members of the Jepara Indonesian Furniture and Crafts Industry Association (HIMKI). The research results show that entrepreneurial competence and environmental adaptability have a positive and significant influence on marketing performance. In addition, business strategy functions as a mediator in the relationship between entrepreneurial competence and marketing performance as well as between environmental adaptability and marketing performance. These findings emphasize the importance of developing entrepreneurial competence and adaptability as factors that not only have a direct impact on marketing performance but also through more effective business strategies. This research provides valuable insights for furniture entrepreneurs in Jepara in optimizing their marketing performance in a dynamic and competitive business environment.]]>
<![CDATA[The Moderating Effect of Profitability and Leverage on The Influence of Eco-Efficiency on Firm Value ]]>
<![CDATA[Shinta Nastitie Komalasari]]>;
<![CDATA[Gustita Arnawati Putri]]>;
<![CDATA[Yoga Pratama Nugraha]]>
<![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.v1i3.178
<![CDATA[This research was conducted because of the emergence of cases of environmental pollution due to excessive production activities and the lack of awareness of business actors towards environmental conservation. Since the emergence of COVID-19 in Indonesia, the demand for medicines and other consumer products has increased. Public demand for companies to continue to care about environmental sustainability to reduce the negative impact of company activities on the environment. One concept that can be applied by management to handle problems that occur between the environment and the company is the concept of eco-efficiency. The purpose of this study is to, first, test the effect of eco-efficiency on firm value, second, test the effect of eco-efficiency on firm value with profitability and leverage as moderating variables. The sample of this research is manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2020-2023 using purposive sampling method. This research analysis method uses simple regression analysis and moderating analysis regression (MRA). This study provides evidence that environmental management implemented by the company can significantly provide good company value, besides that the high level of profit earned by the company can moderate the relationship between eco-efficiency and company value with a positive effect but in this study leverage cannot moderate the eco-efficiency relationship.]]>
<![CDATA[The Effect of Job Stress on Employees Engagement with Mindfulness as a Moderation Variable: (Study of Gen Z Employees in the Coffee Shop Industry, Bandar Lampung) ]]>
<![CDATA[Mela Malidha]]>;
<![CDATA[Ribhan Ribhan]]>;
<![CDATA[Yuningsih Yuningsih]]>;
<![CDATA[Nova Mardiana]]>
<![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.v1i3.180
<![CDATA[Workers in Bandar Lampung's coffee shop sector are particularly susceptible to stress. The purpose of this study is to ascertain how job stress affects employee engagement while controlling for mindfulness. Stress at work is the independent variable that is employed. Employee involvement is employed as the dependent variable. Mindfulness is the moderating variable employed. All of the Generation Z workers in the Bandar Lampung coffee shop sector made up the study's demographic. Purposive sampling was the technique employed, and the sample size consisted of 133 workers from coffee shops. A Likert-scaled questionnaire was employed as the data collection tool in this investigation. Simple linear regression and moderation regression analysis are used in this research analysis technique. The study's findings suggest that work stress has a substantial and detrimental impact on employee engagement and that mindfulness does not mitigate this effect in the case of Generation Z workers in Bandar Lampung's coffee shop sector. The study's conclusion is that the coffee shop should focus more on the responsibilities assigned to its staff members' tasks and modify the workload in accordance with their skill levels. The coffee shop has to learn more about the needs that its employees have at work.]]>
<![CDATA[The Influence of Psychological Empowerment and Ethical Leadership on Work Engagement in PDAM Way Rilau Employees ]]>
<![CDATA[Anjar Ahmadi]]>;
<![CDATA[Yuningsih Yuningsih]]>
<![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.v1i3.181
<![CDATA[PDAM or Regional Drinking Water Company is one of the local business units in Bandar Lampung. owned by the city of Bandar Lampung, which has a role to distribute clean water to the public. distribute clean water to the general public. The problem in This research is the lack of work engagement which is influenced by the attendance in the month of November 2023 which is not maximized and is proven by attendance in November 2023 which has not been maximized and is evidenced by the data of the work performance assessment list in the with the data of the assessment list for the implementation of work in the obedience section only experienced an increase of 0.32 per year, which is relatively small for a yearly scale increase and the occurrence of the for an increase in the scale per year and the occurrence of a change in leadership leadership turnover in 2022 so that this is the focus of researchers to see psychological empowerment by new leadership on the work engagement of PDAM Way Rilau employees. This research aims to determine the effect of psychological empowerment and ethical leadership on employee engagement of PDAM Way Rilau. The study population was 253 people and the sample was taken as many as 156 people. Data collection through questionnaires based on random sampling technique and processed using Multiple Linear Regression Analysis with the help of SPSS software. SPSS software. The results of the study showed that psychological empowerment (X1) and ethical leadership (X2) have a positive and significant effect on work engagement (Y), thus the hypothesis of this study is supported.the hypothesis of this study is supported.]]>
<![CDATA[The Effect of Investment and Human Development Index on Economic Growth and Poverty Level in Balikpapan City ]]>
<![CDATA[Istiqomah Istiqomah]]>;
<![CDATA[Aji Sofyan Effendi]]>;
<![CDATA[Muhammad Awaluddin]]>
<![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.v1i3.194
<![CDATA[This study aims to determine the relationship and influence of independent variables, namely investment and human development index, intervening variables, namely economic growth with dependent variables, namely the poverty rate in Balikpapan city in 2010-2023. The tool used in this study is path analysis. The results of this study indicate that investment and HDI are positive and do not have a significant effect on economic growth. While on the poverty rate, investment and HDI variables directly have a significant but positive effect and economic growth variables are negative but do not provide a mediating effect on the relationship between investment and poverty rates and between HDI and poverty rates in Balikpapan city.]]>
<![CDATA[The Influence of Parental Support, Income Expectations, and Entrepreneurship Education on Entrepreneurial Intentions: Entrepreneurship Motivation as a Mediation Variabel: (Study of Students in Solo Raya) ]]>
<![CDATA[Yoppi Syahrial]]>;
<![CDATA[Indri Sri Endarwati]]>;
<![CDATA[Gustita Arnawati Putri]]>
<![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.v1i3.208
<![CDATA[Instead of being in good condition when experiencing a demographic bonus, it turns out that Indonesia has not been able to maximize this factor and is still hampered by unemployment and the government is always encouraging the formation of new entrepreneurs. This research examines the factors that can influence entrepreneurial intentions among students in Soloraya, namely parental support, income expectations, entrepreneurial education and entrepreneurial motivation which have a dual role as direct influences and mediation. The current research aims to harmonize the theory of planned behavior to explain the role of parental support, income expectations and entrepreneurial motivation in current conditions. This research involved 250 students spread across several universities in Solo and analyzed the data using smart PLS. The results found in this research were that all the variables studied were able to influence students' entrepreneurial intentions in Solo Raya.]]>
<![CDATA[The Influence of Service Standard Operating Procedures (SOP), Competence, Innovation on Public Satisfaction Through Service Quality as an Intervening Variable at the Balai Karantina Pertanian Kelas I Batam ]]>
<![CDATA[Pardamean H Situmorang]]>;
<![CDATA[Chablullah Wibisono]]>;
<![CDATA[I Wayan Catrayasa]]>
<![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.v1i3.211
<![CDATA[This research aims to determine the effect of implementing Service Standard Operating Procedures (SOP), Competency and Innovation on Community Satisfaction through Service Quality as an Intervening Variable. The sample for this research was 105 service users of the Balai Karantina Pertanian Kelas I Batam. The technical analysis uses the path analysis method, namely specifi direct effects and specific indirect effects. The results of the research show that Standard Operating Procedures for Services have a direct effect on service quality, competence does not have a direct effect on service quality , innovation has a direct effect on service quality, service quality has a direct effect on community satisfaction, Standard Operational Procedures of Service has a direct influence on community satisfaction, competence has no direct influence on community satisfaction, innovation has a direct influence on community satisfaction, standard operational procedures of service has no effect on public satisfaction through service quality, competence has no direct effect on public satisfaction through service quality, innovation has no direct effect on public satisfaction through service quality.]]>
<![CDATA[How Does Leverage, Firm Size, and Cash Flow Affect The Financial Distress? In Construction Companies Listed On The Indonesia Stock Exchange In 2018-2022 ]]>
<![CDATA[Annisa Rosa Meiliana]]>;
<![CDATA[Muslimin Muslimin]]>;
<![CDATA[Nindytia Puspitasari Dalimunthe]]>
<![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.v1i3.213
<![CDATA[The objective of this study is to investigate and gather empirical data about the impact of leverage, firm size, and cash flow on financial distress in construction companies that are listed on the Indonesian Stock Exchange between 2018 and 2022. Research data is evaluated using logistic regression using SPSS 23 for Windows, using secondary data gathered from the company's annual financial reports and official website. According to the study's findings, three factors significantly influence financial distress: 1) leverage has no effect; 2) firm size has a negative effect; and 3) cash flow has no effect. The results of this research can be used as a basis for taking corrective action if there are indications that the company is experiencing financial distress. Thus, to better manage the firm's financial risks, even though company size is the only major element, management should nevertheless keep an eye on other factors like liquidity and cash flow.]]>
<![CDATA[The Role of Forensic Accounting in Combating Financial Crimes Resulting From Accounting Estimates ]]>
<![CDATA[Saddam Catea Hashim]]>
<![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.v1i3.215
<![CDATA[Forensic accounting plays a vital role in combating financial crimes resulting from accounting estimates, as it combines specialized knowledge in accounting with forensic investigative skills to analyze financial statements and uncover manipulations.and The research aims to explore how forensic accounting affects the identification of financial crimes related to accounting estimatesThe most important conclusions of the research were : Forensic accounting plays a vital role in discovering financial manipulations and frauds associated with accounting estimates. Through careful examination and forensic analysis of financial statements, forensic accountants are able to detect any manipulation of numbers or exaggeration of profits or losses. andThe most important recommendations include examining the necessity of implementing strict internal control procedures that include reviewing accounting estimates regularly, using forensic accounting methods. This would reduce the chances of financial manipulation and fraud, and this research contributes to clarifyingThe role of forensic accounting in detecting financial crimes related to estimatesAccounting.And improvement transparencyAnd the accuracy of financial reports by examining estimatesAccounting.andDevelop effective financial investigation strategies to combat illegal financial activities. ]]>
