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International Journal of Economics, Accounting, and Management
Published by PT. Inovasi Teknologi Komputer
ISSN : 3047678X     EISSN : 30476798     DOI : 10.60076/ijeam
Core Subject : Economy,
Economics, Econometrics & Finance
International Journal of Economics, Accounting, and Management (IJEAM) is a semi-annual academic journal that publishes every six months. This journal presents the latest research and thinking in the fields of economics, accounting, and management. With its broad focus, the journal serves as an important platform for academics, researchers, practitioners, and policymakers to share knowledge, explore recent trends, and analyze current issues relevant to economics, accounting, and management.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 1 No. 2 (2024): IJEAM - July 2024" : 5 Documents clear
The Influence of Apparatus Competence, Individual Morality, Internal Control System, Whistleblowing System on Village Fund Fraud Prevention Dominika Apriliani Lahu; Gayatri
International Journal of Economics Accounting and Management Vol. 1 No. 2 (2024): IJEAM - July 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i2.491

Abstract

The objective of this study is to explore the impact of apparatus competency, individual morality, internal control systems, and whistleblowing systems in preventing fraud related to village funds. The research population includes all village officials, members of the Village Consultative Body (BPD), village fund supervisors, and community leaders in Ruteng District, Manggarai Regency. The sample consists of Village Heads, Village Secretaries, Heads of Finance, Heads of BPD, village fund supervisors, and community leaders from each village in Ruteng District. Path analysis is the technique used for data analysis. The study finds that apparatus competency, individual morality, internal control systems, and whistleblowing systems positively influence the prevention of fraud in village fund management. In summary, competent officials perform their duties in managing village funds responsibly, high-morality officials are less likely to engage in misconduct, and effective supervision ensures village management activities are directed and monitored to prevent fraud.
Work Interference with Personal Life: A Moderation of Work Stress and Organizational Justice on Turnover Intention I Gusti Ayu Made Asri Dwija Putri; Benedicta Prisilia Christi
International Journal of Economics Accounting and Management Vol. 1 No. 2 (2024): IJEAM - July 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i2.506

Abstract

The turnover phenomenon in Public Accounting Firms is an important problem because auditors are the main capital for the company. Factors that influence turnover in companies are employee stress and organizational justice. Departing from resource conservation theory, a moderation model is proposed in which Work Interference with Personal Life (WIPL) is expected to strengthen the relationship between work stress and organizational justice on turnover intention. This study intends to investigate how work stress and organizational justice affect job change intentions, moderated by WIPL. The research targets auditors employed at Public Accounting Firms in Bali Province, utilizing a questionnaire distributed via Google Forms for data collection, and employing structural equation modeling with SmartPLS for analysis. The research respondents were 91 people from twenty Public Accounting Firms in Bali Province. Respondents in this study were dominated by women, with a final education level of a bachelor's degree, a junior auditor position, and a length of service of 1-3 years. The results of the research state that work stress has a positive effect on the desire to change auditors, which means that the higher the level of stress experienced by auditors, the higher their intention to change jobs. Organizational justice has a negative effect on the desire to change auditors, meaning that the higher the level of organizational justice felt by the auditor, the lower the intention to change jobs. This research also shows that WIPL influences the influence of work stress on the desire to change auditors, but WIPL does not influence the influence of organizational justice on the desire to change auditors.
The Influence of Product Quality and Price on Customer Loyalty Through Brand Image as A Mediation Variable on Consumers Of "B_ERL COSMETIC" Products in Shopee Marketplace Titis Tatasari; Ahmad Rizki Sridadi; Dian Ekowati
International Journal of Economics Accounting and Management Vol. 1 No. 2 (2024): IJEAM - July 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i2.539

Abstract

This study wants to find out how the quality and price of B_Erl Cosmetics affect whether customers keep buying their products on Shopee. This study used a numbers-based method to figure out how the variables are related. This study looked at 100 customers who use Shopee. The customers were all women who are at least 17 years old and have made at least 2 purchases on the B_Erl Cosmetic Shopee page. Collecting information in research using watching and asking questions. The tools we used to analyze data for our research were SPSS 26 software and Calculator Sobel Test to figure out the indirect effect. This research used a method called path analysis to analyze the data. The results we found showed that the quality and price of the product have some impact on how people see the brand. Also, the quality, price, and brand image have an effect on how loyal customers are to the brand. The quality of the product has an impact on customer loyalty through the brand image, and the price also has an impact on customer loyalty through the brand image.
The Influence Of Lifestyle And Brand Image On The Purchase Decisions Of Apple Mobile Phone of Sam Ratulangi University Student’s Manado Maria S. Y Garera; Ferdinand J. Tumewu
International Journal of Economics Accounting and Management Vol. 1 No. 2 (2024): IJEAM - July 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i2.632

Abstract

In the ever-evolving digital era, mobile phones have become a primary need for many individuals, especially premium phones such as Apple that have a significant market share. This study aims to analyze the effect of lifestyle and brand image on purchasing decisions for Apple mobile phones. for students at Sam Ratulangi University, Manado. This study uses quantitative methods with purposive sampling techniques and a survey approach to collect data from a number of respondents who are users or potential users of Apple products. Data analysis was carried out using multiple linear regression to identify the effect of independent variables, namely lifestyle and brand image, on the dependent variable, namely purchasing decisions. with the sample calculation formula used, namely Lemmeshow calculation with a total of 100, then the data was distributed via questionnaire and processed from the SPSS application. The results showed that the two independent variables had a partial and simultaneous influence on purchasing decisions for Apple cellphones. A modern and dynamic lifestyle and a strong and exclusive brand image are proven to be the main factors that encourage consumers to choose Apple products
Determinants of Financial Statement Publication on Regional Government Website (A Study on Government Regency/City in Central Java ) Sherina Asri Rosita; Hendri Setyawan
International Journal of Economics Accounting and Management Vol. 1 No. 2 (2024): IJEAM - July 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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

Abstract

This study aims to obtain empirical evidence to explain and describe the influence of political competition, regional spending, and regional government size on the publication of financial reports on regional government websites. This research will involve all district/city governments in Central Java Province in 2022. The sample selection in this research was carried out using a purposive sampling technique , and the sample consisted of 33 districts/cities in Central Java Province. Secondary data used in this research are district and city regional government financial reports (LKPD) in Central Java Province in 2022, which have been audited by the BPK. This data is published through the respective regional government websites . The data analysis used is descriptive analysis and multiple linear regression analysis. This research shows that regional spending, political competition, and government size do not influence the publication of financial reports on regional government websites.

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