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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 16 Documents
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Search results for , issue "Vol. 2 No. 2 (2025): IJEAM - July 2025" : 16 Documents clear
Quality Control Management in Processed Beef Production in MSMEs (PT XYZ) Rangga Mahardika; Azmi, Nadia Aurin; Oktavia, Berliana; Giofadli Nugraha, Muhamad; Gunawan, Yogi; Rahman, Fatul; Selma Agnia Elfath, Amadea; Novintri, Riska
International Journal of Economics Accounting and Management Vol. 2 No. 2 (2025): IJEAM - July 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i2.1330

Abstract

This study focuses on the design and implementation of a quality control management system for the production of rendang at PT XYZ, a local SME. The objective of this research is to analyze and design an integrated quality control system using Statistical Process Control (SPC) tools, including P-control charts and Fishbone diagrams. Data collection was carried out through direct observation, interviews with the owner, and documentation of production records from February 2025. The study found that although the production process was within statistical control limits, there were still variations in product quality, especially in taste and aroma, as well as packaging issues. This research emphasizes the importance of a structured quality management system to enhance product consistency and reduce defects. Recommendations for improvement include formalizing standard operating procedures (SOPs), conducting regular worker training, and adopting modern equipment to ensure more uniform production conditions. The findings of this study provide practical insights for SMEs in the food processing industry to improve product quality and operational efficiency, while also contributing to the development of quality management systems in the local food production industry
The Effect of Workload and Burnout on Job Stress among Regional Police Officers of South Sumatra through Resilience as an Intervening Variable Ambiko, Diajeng Woro; Zunaidah; Cahyadi, Afriyadi
International Journal of Economics Accounting and Management Vol. 2 No. 2 (2025): IJEAM - July 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i2.1448

Abstract

This study aims to examine the influence of workload and burnout on job stress among officers of the South Sumatra Regional Police (Polda Sumsel), with resilience serving as a mediating variable. A quantitative method with an explanatory research approach was employed, involving a survey of 294 personnel from the Special Criminal Investigation Directorate (Ditreskrimsus), General Criminal Investigation Directorate (Ditreskrimum), Traffic Directorate (Ditlantas), and Water and Air Police Directorate (Ditpolairud) of Polda Sumsel. Data were collected using a Likert-scale questionnaire and analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The results reveal that workload has a significant direct effect on job stress among police officers. Burnout also demonstrates a significant direct effect on job stress. Furthermore, both workload and burnout exert significant direct effects on resilience. Resilience has a significant direct effect on job stress. In addition, resilience significantly mediates the relationships between workload and job stress, as well as between burnout and job stress among police officers.
The Effect of Workload, Compensation, And Work Stress on Turnover Intention In Domestic Worker Placement Agencies (Case Study at PT Bakti Perdana Balayudha) Faisal Muslighin; Yos Karimudin; Afriyadi Cahyadi; Yomeini Margareth; Zunaidah
International Journal of Economics Accounting and Management Vol. 2 No. 2 (2025): IJEAM - July 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i2.1447

Abstract

This study aims to analyze the influence of workload, compensation, and work stress on turnover intention among domestic workers at PT Bakti Perdana Balayudha. The research employs a quantitative explanatory approach. Data were collected through a survey of 150 domestic workers placed in client households. The data were analyzed using multiple linear regression. A Likert-scale questionnaire was used for data collection and analyzed with SPSS. The results show that workload has a positive and significant effect on turnover intention. Compensation has a negative and significant effect on turnover intention. Work stress also shows a positive and significant effect on turnover intention. This study contributes to PT Bakti Perdana Balayudha by highlighting how workload, compensation, and stress influence turnover intention among domestic workers in the informal sector. It also emphasizes the importance of supportive compensation schemes and stress management strategies within domestic worker placement agencies
The Effect of Rewards, Punishments, and Organizational Culture on the Performance of Marketing Financing Employees at PT Bank Syariah Indonesia Regional 3 Palembang Juhendra, Muhammad; Karimudin, Yos; Cahyadi, Afriyadi; Muhammad Ichsan Hadjri; Zunaidah
International Journal of Economics Accounting and Management Vol. 2 No. 2 (2025): IJEAM - July 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i2.1450

Abstract

This study aims to empirically examine the effects of rewards, punishments, and organizational culture on the performance of marketing financing employees at PT Bank Syariah Indonesia (BSI) Regional 3 Palembang. A quantitative research design was employed using a survey method involving 238 respondents from the marketing financing division. Data were analyzed using multiple linear regression to evaluate both the simultaneous and partial effects of the independent variables rewards, punishments, and organizational culture on employee performance.The results show that rewards, punishments, and organizational culture each have a positive and significant impact on employee performance. These findings highlight the importance of implementing proper reward systems, fair punishment policies, and cultivating a strong organizational culture to improve employee performance. However, the three variables collectively explain only 20.3% of the variance in employee performance, suggesting that 79.7% may be influenced by other factors not examined in this study. This study contributes to the literature on human resource management in the Islamic banking sector by integrating Goal Setting Theory to explain how performance-based incentives and cultural alignment shape employee behavior. The practical implications can guide BSI leadership in designing more targeted HR strategies to enhance competitiveness and productivity.
Determination of Financial Distress In Food and Beverage Subsector Companies Stevany; Dini Hariyanti; Jakaria
International Journal of Economics Accounting and Management Vol. 2 No. 2 (2025): IJEAM - July 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i2.1278

Abstract

This study aims to determine the influence of profitability, leverage, good corporate governance, gender diversity, political connections, and consumer protection policies on financial difficulties in food and beverage companies listed on the Indonesia Stock Exchange. The sample was collected using purposive sampling, with a total of 27 companies meeting the criteria during the research period. The analysis method used was panel data regression processed using EViews software. The results of this study indicate that profitability has a positive effect on financial distress, meaning that companies with high profits may face certain financial pressures that may be caused by large investments or aggressive expansion. Meanwhile, leverage, good corporate governance, and gender diversity were found to have a negative impact on financial distress, indicating that cautious financing structures, sound managerial practices, and diversity in leadership can reduce the likelihood of a company experiencing financial distress. On the other hand, political connections and consumer protection policies did not show a significant impact on companies' financial difficulties, suggesting that these external factors may not be the primary determinants of the financial condition of food and beverage companies. These findings are expected to contribute to academic literature and serve as considerations for management and stakeholders in making strategic decisions to avoid potential bankruptcy risks in the future.
Strategies For Implementing Activity Priority Analysis (APK) To Achieve Good Governance In Indonesia Ihwan Arifuddin; Jumadi; Muhammad Yamin; Wahira; Andi Kasmawati
International Journal of Economics Accounting and Management Vol. 2 No. 2 (2025): IJEAM - July 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i2.1283

Abstract

Local government budgets in Indonesia often fail to translate planned development objectives into actual outcomes. This study investigates how entrenched budget politics – the interplay of political interests, corrupt networks, and weak fiscal rules – creates a persistent gap between planned and actual budgets. A review of recent studies shows that pervasive “budget leakage” and interest-group capture divert public funds away from priority services and misallocate scarce resources. We articulate the research gap: while public financial management is well studied, few analyses focus on the political dynamics of local budgeting or why reforms fail to curb corruption. Using Dunn’s policy evaluation framework (with criteria such as effectiveness, efficiency, adequacy, responsiveness, and appropriateness), we propose a systematic evaluation of local budgets. We empirically analyze Indonesian subnational deficits (exceeding statutory caps) to illustrate flawed fiscal policies. We then explore the causes of misaligned programs: incumbent leaders exploit loopholes (e.g., padded grants in election years) and finance deficits for votes. We demonstrate how the current planning system allows for political capture by citing examples of inflated project lists and unimplemented “ghost” programs. As a solution, we describe an Activity Priority Analysis (APK) – a multi-stakeholder, evidence-based budgeting process where government, academia, and civil society collaboratively vet and rank programs. We outline the evaluation steps using Dunn’s criteria to judge budget outcomes. The diagrams illustrate the proposed APK workflow.
The Effect of Company Size, Leverage, Profitability, and Company Growth on Company Value Muhamad Taufiq; Sumiyarti; Pardomuan Sihombing
International Journal of Economics Accounting and Management Vol. 2 No. 2 (2025): IJEAM - July 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i2.1289

Abstract

The purpose of this study is to examine the effect of Size, leverage, profitability, and company growth on company value, with interest rates as a moderating variable. The population in this study consists of companies in the coal sub-sector listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sampling technique used is purposive sampling, resulting in a total of 14 research samples being used in this study. The data analysis technique used in this study is panel data regression. The analysis results show that Size has a negative and significant effect on Firm Value; Leverage has a positive but insignificant effect on Firm Value; Profitability has a negative and significant effect on Firm Value; Firm Growth has a positive but insignificant effect on Firm Value; Interest Rate has a negative but insignificant effect on Firm Value; Interest Rate cannot moderate Size on Firm Value; Interest Rate cannot moderate Leverage on Firm Value; Interest Rate can moderate Profitability on Firm Value; Interest Rate can moderate Firm Growth on Firm Value.
Analysis of the Influence of Learning Organization, Work Motivation, and Work Environment on Employee Performance Mediated by Job Satisfaction Among Employees at PT. XYZ Tolitoli I Made Agus Adi Mertha; Juanna Judith Huliselan
International Journal of Economics Accounting and Management Vol. 2 No. 2 (2025): IJEAM - July 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i2.1329

Abstract

In the era of Volatility, Uncertainty, Complexity, and Ambiguity (VUCA), companies are required to maximize and professionalize human resource management to achieve optimal performance in reaching organizational goals. This study aims to analyze the influence of Learning Organization, Work Motivation, and Work Environment on Employee Performance with Job Satisfaction as a mediating variable. The research uses a quantitative approach with a cross-sectional method. Data were collected through an online questionnaire modified from previous research instruments. The respondents consisted of 75 employees at PT. XYZ located in Tolitoli with a minimum work tenure of one year. Data analysis was conducted using SmartPLS software. The results show that all variables have a positive and significant influence on Job Satisfaction and Employee Performance, and Job Satisfaction can mediate the influence of Learning Organization, Work Motivation, and Work Environment on Employee Performance. These findings provide theoretical implications for human resource management and managerial implications for PT. XYZ Tolitoli in formulating strategies to improve employee performance. The study also acknowledges limitations, particularly in scope and methods used, and recommends further research with broader coverage and approaches
The Influence of Financial Reward And Non-Financial Reward On Job Performance Mediated By Job Satisfaction At PT. X Adinda Rachel Donda Hotnida L. Tobing
International Journal of Economics Accounting and Management Vol. 2 No. 2 (2025): IJEAM - July 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i2.1388

Abstract

Employees are the most valuable assets within a company or organization, as they serve as one of the driving forces in achieving the company’s goals based on its vision and mission. Therefore, companies need to pay attention to various aspects of human resource management within their organizations. This study uses several variables, namely financial reward, non-financial reward, job satisfaction, and job performance. The method used in this study is non-probability sampling with a saturated sampling approach. This research was conducted on all employees at PT. X who met the criteria defined by the researcher, and the data were collected through online questionnaires to facilitate the data collection process. Data analysis was carried out using the Structural Equation Modelling (SEM) method with the PLS-SEM application.The results of this study indicate that some variables have significant effects while others do not. Financial reward does not significantly influence job satisfaction or job performance, including through its mediating pathway. In contrast, non-financial reward has a significant effect on job satisfaction and also contributes to job performance through the existing mediating pathway in PT. X
The Effect Of Profitability, Leverage, Company Size, Liquidity, And Free Cash Flow On The Dividend Payout Ratio In Hidiv20 Index Companies Listed On The Indonesia Stock Exchange James Riady
International Journal of Economics Accounting and Management Vol. 2 No. 2 (2025): IJEAM - July 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i2.1392

Abstract

This study aims to analyze the effect of profitability, leverage, company size, liquidity, and free cash flow on dividend payout ratio in companies included in the HIDIV20 index on the Indonesia Stock Exchange during the period 2017–2022. The research method used is a quantitative approach. The data used are secondary data in the form of company financial reports obtained from the official website of the Indonesia Stock Exchange and the annual reports of each company. The results of the study indicate that company size has a significant negative effect on dividend distribution. This indicates that companies with larger sizes tend to pay lower dividends, possibly due to the priority of allocating funds to internal needs, such as investment or expansion. Meanwhile, other independent variables, namely profitability, leverage, liquidity, and free cash flow, do not have a significant effect on dividend distribution

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