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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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The Influence of Perceived Organizational Support on Organizational Citizenship Behavior with Organizational Commitment as a Mediating Variable (Study on Nook Restaurant Bali Employees) Gede Rio Selwy Ferdinan; I Gusti Ayu Manuati Dewi
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 | DOI: 10.61132/ijema.v1i4.256

Abstract

Successful organizations need employees who will go beyond their formal duties and are willing to deliver performance that exceeds expectations. The purpose of this research is to explain the influence of perceived organizational support on organizational citizenship behavior with organizational commitment as a mediating variable in NOOK restaurant Bali employees. The theory used in this research is Social Exchange Theory. The sample in this study amounted to 90 people who were determined using saturated sampling techniques. Data was collected through distributing a Google Form questionnaire using the SMART PLS 3.0 model data analysis technique. The results of this research show that perceived organizational support has a positive and significant effect on organizational citizenship behavior, perceived organizational support has a positive and significant effect on organizational commitment, organizational commitment has a positive and significant effect on organizational citizenship behavior, and organizational commitment is able to mediate the effect of perceived organizational support on organizational citizenship behavior. It is hoped that the results of this research can be used as consideration and input for restaurant management in making policies to improve organizational citizenship behavior.
Is Tax Avoidance in the Mining Industry Moderated By Company Size Desi Pratiwi Adhila Khoirunnisa; Putri Wulandari Hari Rachman; Puji Endah Purnamasari; Mardiana Mardiana
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 | DOI: 10.61132/ijema.v1i4.262

Abstract

The goal of this study is to ascertain if tax avoidance is impacted by capital intensity, leverage, and profitability which is moderated by firm size. Purposive sampling is used for the sample in this study, which focuses on mining companies that are listed on the IDX. The websites of the respective companies and IDX were used to get the data. The data were analyzed using MRA and multiple linear regression. The results demonstrate that while profitability and capital intensity have a significantly positive impact on tax avoidance, leverage has a negative impact. This study also demonstrates that firm size can moderate the impact of capital intensity and leverage, but it cannot moderate the impact of profitability.
The Role of Transformational Leadership in Enhancing the Sustainable Performance of Organizations: An Exploratory Study of the Opinions of a Sample of Educational Leaders at the University of Qadisiya Nadia Kazem Awad Hussein; Majid Fahem Jaafar
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 | DOI: 10.61132/ijema.v1i4.263

Abstract

The research aims to determine the level of sustainable organizational performance from opinion of view of some learning leaders, and to know the level of organizational innovation from opinion of view of some learning leaders, and to reveal the level of organizational flexibility according to the opinion of some educational leaders, and to indicate the level of organizational capacity among individuals The university of the research sample, and determine the level of practices of learning leaders Research sample for transformational leadership behaviors, and the research also aims to test the correlation between transformational leadership and sustainable organizational performance, and test the impact relationship between transformational leadership and sustainable organizational performance. The research was applied at the University of Qadisiyah to a sample of administrative leaders at this university. 
The Implementation of SEOJK No. 16/2021 Regulation and External Assurance Statements on Corporate Sustainability Reporting on Indonesia Stock Exchange Tiara Chairunissa F; Susi Sarumpaet
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 | DOI: 10.61132/ijema.v1i4.265

Abstract

This study aims to determine the implementation of SEOJK No. 16/2021 regulation, external assurance statements on corporate sustainability reporting with firm size as control variable. The population on this research is several manufacturing company listed on Indonesian Stock Exchange on 2020 and 2022. This study used secondary data. The sampling technique used simple random sampling method with 290 firm as the sample for 2 years. Using multiple regression as data analysis technique on this research. The result showed that SEOJK no.16/ 2021 regulation had an effect on corporate sustainability reporting. Meanwhile, external assurance statements and firm size has no effect on corporate sustainability reporting.
Evaluating Internal Audit Quality (Evidence From Iraq) Abdllah Abdulnabi Waheed; A.M.D. Maytham Bader Bawie Al-Sfan
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 | DOI: 10.61132/ijema.v1i4.269

Abstract

Abstract: This research paper aims to evaluate the quality level of internal auditing in the banking sector in Iraq, using a set of data obtained by the researcher by submitting the checklist for the period (2023-2024), which contains four axes related to attribute standards and seven axes related to performance standards to the sample banks. The research, and based on the answers of those banks, the researcher used the Excel program to sort the data to conduct statistical analysis on it. The results revealed by these statistical analyzes were reached regarding the level of application of professional practice standards for the internal audit function in the Iraqi banking sector. The percentage of application of attribute standards indicated (90 %) with an average of (4.5%) as a very high percentage of application. As for the performance standards, it achieved a percentage of (88%) with an average of (4.4%) also as a good percentage in application. These percentages explain that the application of standards in the banking sectors improves the quality of internal auditing, which reflects positively. At the level of banking services provided to customers, these results constitute an incentive to measure further research, analysis, and factors that helped improve the quality of internal auditing.
Catalysing the People's Economy in the Era of Global Transformation: Innovation and Digitalization of MSMEs Irwan Adimas Ganda Saputra; Waspodo Tjipto Subroto; Norida Candra Sakti; Angga Martha Mahendra
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 | DOI: 10.61132/ijema.v1i4.270

Abstract

This research employs a Systematic Literature Review (SLR) to investigate the involvement of MSMEs in supporting people economy focusing on inclusiveness, innovation, and digitalization aspects and explores the primary challenges faced by MSMEs towards accessing technology and innovating for global market. This study clearly has significant implications, including that MSMEs play a key role in driving people's economy; notably most of these developing countries whose economies have reached steady state growth periods and also create jobs—results also. Regular posts of new-generation features is another factor that causes the figure to grow, something innovation and digitalization have also worked on in order to drive an efficiency curve further upward. Second, numerous obstacles encountered by MSMEs parties such as infrastructure issues are still less evenly distributed, access to capital constraints for MSMEs actors and complexities in the regulation for MSMEs actors. This study is useful for supporting the government to design adequate regulations and policies that can drive people economy through accommodating of MSME actors in the capital market as efficient prospective fund Chanel.
Analysis Determining Factors of Profitability The Infrastructure, Utilities and Transportation Sector Firms Amri Amrulloh; Halleina Rejeki Putri Hartono; Yopie Diondy Kurniawan; Amalia Kulsum
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 | DOI: 10.61132/ijema.v1i4.272

Abstract

The infrastructure, utilities and transportation sectors play an important role in a country's economy. Profitability is a key indicator in assessing the performance of companies in this sector. However, achieving profitability is faced with various challenges, including large capital investments, high operating costs, strict government regulations, and changes in global economic conditions. This study uses a literature study method to analyze the factors that affect the profitability of companies in the infrastructure, utilities, and transportation sectors. The results of the analysis show that financial factors, operational efficiency, technology, regulations, and external conditions such as market demand and global energy prices play a significant role in determining the level of profitability. Companies that are able to manage their capital structure, utilize technology, and adapt to regulations and dynamic economic conditions have a great opportunity to improve their financial performance. This study provides in-depth insights into how companies can manage internal and external factors to achieve sustainable profitability.
Predictive Analysis of Financial Statements and Its Role in Achieving Sustainability and Rationalizing Administrative Decisions: An Applied Study Shaymaa Abdulhusein Abdulkadhim Alisawi
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 | DOI: 10.61132/ijema.v1i4.273

Abstract

The aim of the study is to delve into the disclosure of future financial statements and its reflection on the sustainability of the banking sector by extrapolating and reporting the pillars of banking sustainability. It adopting a mechanism at a high level in the country to promote data technology and increase support for its resources in order to provide an appropriate structure for the development of the banking and financial sector by providing appropriate information at the right time and expanding the preparation of future studies and research and linking them to many variables that are considered influences faced by the Iraqi financial market in the contemporary business environment for providing a suitable environment in the capital market by supporting the banking and financial sector by means of modern technology and obliging companies within the sectors. The study's goal was accomplished by using the content analysis method for the annual reports of banking units listed in the Iraqi financial market for the years 2020–2023. This was done after developing an indicator to gauge future financial statements' level of disclosure in compliance with the Iraqi Financial Market Law and the disclosure guidelines issued in accordance with it, as well as the fact that the index is being used in the country for the first time. The study draws several conclusions, the most important of which being that , One of the most notable recommendations reached by the study is to require the banking units listed in the Iraqi financial market to display future financial statements in order to ensure the achievement of sustainability supporting the banking sector within the annual reports. The level of disclosure of future financial statements varied in the financial reports of the banking units listed in the Iraqi financial market, where the average disclosure was high with a positive moral relationship to the market financial value.
The Influence of the Implementation of International Financial Accounting Standards (IFRS) and Audit Quality Rahmad Dani; Mardiah Hasanah Nasution; Ayu Andira
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 | DOI: 10.61132/ijema.v1i4.274

Abstract

This research was conducted with the aim of analyzing the consequences of implementing IFRS and audit quality on the quality of financial reports in technology sector companies listed on the IDX during the 2019-2022 period. The research method used is a quantitative approach with logistic regression. The research results show that separately, the implementation of IFRS and audit quality have a significant influence on the quality of financial reports in technology sector companies listed on the IDX during the 2019-2022 period. Therefore, from the results of this research, it is recommended that companies focus on implementing standards such as IFRS 15 (Revenue from Contracts with Customers) or IFRS 9 (Financial Instruments) can provide more detailed insight into the practical impact of adopting these standards.
The Effect of Capital Expenditure, Local Own Revenue, Audit Opinions, and Audit Findings on Corruption Febrina Amelia Valentina; Tri Joko Prasetyo; Sari Indah Oktanti Sembiring
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 | DOI: 10.61132/ijema.v1i4.275

Abstract

Corruption in the public sector remains a major obstacle to regional development, threatening the effectiveness of financial management and public services. Gaps in financial supervision and management that are not transparent are the cause of fraud in the use of the budget. The agency theory states that corruption is caused by a conflict of interest between the community as the principal and the government as an agent, with the external auditor as a supervisor to prevent irregularities. The focus of this research is to find out the relationship between corruption in local governments and capital expenditure, local own revenue, audit opinions, and audit findings. This study uses quantitative methods and uses secondary data. The sample consistSed of 250 local governments (districts/cities/provinces) in Indonesia during 2020-2022. The analyst method uses SPSS 27 with multiple linear regression method. The test results showed that capital expenditure had no effect on corruption, local own revenue and audit findings had a positive effect on corruption, and audit opinions had nothing to do with corruption in local governments.

Page 8 of 25 | Total Record : 241

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