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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 9 Documents
 1 
Search results for , issue "Vol. 2 No. 3 (2025): IJEAM - September 2025" : 9 Documents clear
The Effect of Profitability, Asset Structure, Growth, Liquidity and Debt Tax Shield on Capital Structure in Real Estate and Property Companies Listed on the Indonesia Stock Exchange: English Calista; Yanuar Dananjaya
International Journal of Economics Accounting and Management Vol. 2 No. 3 (2025): IJEAM - September 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i3.1127

Abstract

growth, liquidity, and debt tax shield on capital structure in real estate and property companies listed on the Indonesia Stock Exchange. The study is motivated by the importance of determining an optimal capital structure to meet operational needs, maximize profits, and manage financial risks. Using the Pecking Order and Trade-Off theories, this research explains how these variables influence corporate financing decisions.  The population in this study consists of all real estate and property companies listed on the Indonesia Stock Exchange from 2019 to 2023. The data used are financial statements of companies selected through purposive sampling, resulting in 52 real estate and property companies as the research sample.  The results show that profitability, asset structure, and liquidity have a negative effect on capital structure, while growth and debt tax shield do not have a significant effect. Simultaneously, profitability, asset structure, growth, liquidity, and debt tax shield significantly affect capital structure. This study contributes theoretically to financial management literature and provides practical implications for financial managers and investors in making funding and investment decisions
Influence of Organizational Culture & Workload On The Performance Of ASN Employees in The Directorate General of Immigration in The Directorate of Visas & Travel Documents With Work Motivation as an Intervening Variable Imam Prawira; Yayan Hadiyat; Radjab Tampubolon
International Journal of Economics Accounting and Management Vol. 2 No. 3 (2025): IJEAM - September 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i3.1466

Abstract

workload on the performance of ASN employees in the Visa and Travel Documents Directorate of the Directorate General of Immigration, with work motivation as an intervening variable. The approach used is quantitative with a causal-descriptive design, and the entire population of 94 people was sampled through census technique. Data were collected through closed questionnaires and analyzed using the Structural Equation Modeling method with the help of SmartPLS 4.1.1.4. The research results show that organizational culture has a positive and significant impact on work motivation and employee performance, both directly and indirectly. Conversely, workload has a negative and significant impact on work motivation, but does not significantly and directly affect employee performance. Work motivation has been proven to play a significant mediating role in the relationship between organizational culture and performance, as well as between workload and employee performance. The research model has a high goodness of fit value, with strong predictive capability. The research results emphasize the importance of strengthening a positive organizational culture and managing a balanced workload to enhance employee motivation and performance sustainably
Strategy For Improving Employee Performance Through Job Characteristics Strengthening Program, Empowerment & Work Motivation (Empirical Study On Chemical Industry Employees In Bogor Regency) Riza Aditriawan Anggorodi; Hari Gursida; Widodo Sunaryo
International Journal of Economics Accounting and Management Vol. 2 No. 3 (2025): IJEAM - September 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i3.1474

Abstract

This study aims to analyze the influence of job characteristics and empowerment on employee performance, with work motivation as an intervening variable, among employees in the chemical industry in Bogor Regency. The method used is a mixed methods approach, namely quantitative through questionnaires and qualitative through interviews with employees at PT. RDA Reindo Dinamika, PT. Mulia Agung, and PT. Kimia Utama with a total sample of 232 respondents. The data analysis techniques used were path analysis and the Delphi technique. The results of the quantitative approach show that job characteristics and work motivation have a positive and significant impact on employee performance. Empowerment does not show a significant direct effect on performance, but it has a positive impact on work motivation. Work motivation acts as a mediator in the relationship between job characteristics and empowerment on employee performance. The qualitative approach reinforces the quantitative results, where employees express that aspects such as skill variety, autonomy, feedback, and job meaning can enhance work enthusiasm and quality. Empowerment that is not accompanied by effective communication and consistent management support tends to have less direct impact on performance improvement. Work motivation emerges as an important factor that strengthens the positive influence of the work environment on performance. Improvement of job characteristics and empowerment, when supported by high work motivation, can be an effective strategy in enhancing employee performance.
Profitability, Corporate Governance, Corporate Social Responsibility, And Firm Value Dita Dwi Purnama Sari; Tatang Ari Gumanti
International Journal of Economics Accounting and Management Vol. 2 No. 3 (2025): IJEAM - September 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i3.1493

Abstract

This study investigates the influence of profitability, corporate governance, and corporate social responsibility on firm value among food and beverage companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023.  The sample consists of 33 firms that meet the selection criteria, resulting in 132 firm-year data points.  The analysis utilizes panel data regression using a multiple linear regression model to evaluate the relationships among the variables. The empirical findings indicate that profitability and robust corporate governance positively and significantly impact business value, implying that increased returns and effective governance structures improve market perception and investor confidence. In contrast, corporate social responsibility has a negative correlation, suggesting that CSR initiatives may not immediately enhance business value within the analyzed timeframe, maybe due to immediate cost repercussions. These findings underscore the essential importance of profitability and governance in maintaining company value, while also indicating the necessity for a strategic approach to CSR implementation within the food and beverage sector.
The Influence of Knowledge And Supervision Techniques on Nurses’ Compliance With The Implementation of Early Warning Score (EWS) With Work Attitude As An Intervening Nurwarwiyah; Wahyuni Dian Purwati; Rina Anindita
International Journal of Economics Accounting and Management Vol. 2 No. 3 (2025): IJEAM - September 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i3.1512

Abstract

Patient safety is a top priority in hospital services, one of which is achieved through the implementation of early detection systems such as the Early Warning Score (EWS) to prevent the deterioration of patients’ clinical conditions. However, nurse compliance in applying EWS remains a challenge, as observed at Annisa Hospital Cikarang.Objective:To analyze the influence of knowledge and supervision techniques on compliance with EWS implementation, with work attitude as an intervening variable. This study employed a quantitative method with a cross-sectional approach. The index analysis was conducted using the Three Box Method, and data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM–PLS). The population comprised all nurses working in the Emergency Department (ED) and inpatient wards at Annisa Hospital Cikarang. A total sampling technique was applied, resulting in 100 respondents. The findings revealed that, simultaneously, knowledge, supervision techniques, and work attitude significantly influenced compliance with EWS implementation. Partially, knowledge and supervision techniques also had a positive effect on work attitude. Furthermore, work attitude was proven to mediate the effect of knowledge and supervision techniques on nurse compliance. The Three Box Method analysis indicated that although the compliance index was categorized as high, weaknesses persisted in the dimensions of professional responsibility and timely reporting
Strategy to Improve the Competence of Alumni of the Department of Management IPB University Using Tracer Study Sevanya Sagala; Lindawati Kartika
International Journal of Economics Accounting and Management Vol. 2 No. 3 (2025): IJEAM - September 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i3.1514

Abstract

This study aims to formulate strategies for improving the competencies of alumni from the Department of Management, IPB University, using tracer study data from cohorts 53–57 (graduates of 2016–2020). The study has three main objectives: (1) to identify learning activities considered most beneficial and the competencies mastered based on the graduates’ learning outcomes; (2) to assess the relevance of alumni competencies to current labor market needs; and (3) to analyze alumni preferences toward the Department of Management as a platform for competency development. The research employed a quantitative approach with purposive and snowball sampling techniques, involving 154 alumni as respondents. Data were analyzed using descriptive statistics, Importance Performance Analysis (IPA), and Net Promoter Score (NPS). The results indicate that the Kuliah Kerja Nyata (KKN) is a learning activity that provides considerable benefits. Communication skills emerged as the top priority for improvement, as reflected in their position within the “concentrate here” quadrant of the IPA analysis. The NPS results show that alumni demonstrate good loyalty. Recommendations include strengthening skills through internship programs in companies where alumni work or within relevant university units
Green Accounting, Carbon Emission Disclosure And Its Impact On Company Value Dyah Aruning Puspita; Nadela Syahma; Sugeng Hariadi
International Journal of Economics Accounting and Management Vol. 2 No. 3 (2025): IJEAM - September 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i3.1534

Abstract

A company's performance achievements, which raise the company's value through an increase in stock prices on the Indonesia Stock Exchange (IDX), indicate the degree of stakeholder faith in management.. This study tries to investigate the impact of carbon emission disclosure and green accounting on corporate value. The aims of  study to ascertain the impact of carbon emission disclosure and green accounting on company value. Descriptive and verification research methods were used in this quantitative investigation. The population in this study is Palm Oil Issuer Companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period. And the sample used is 9 companies according to the selected criteria. Multiple regression and descriptive analysis are used in this study's analysis method. The study's findings suggest that green accounting significantly affects a company's value and that reporting carbon emissions has a significant impact on that value.This suggests that a company's worth will rise in tandem with its growing use of green accounting, and that disclosure of carbon emissions has a big impact on that value. Put another way, a company's worth tends to rise in proportion to the amount of information it discloses about its carbon emissions
The Influence of Organizational Culture, Organizational Learning and Employee Competency on Employee Performance PT. Bank Mandiri (Persero), Tbk. Area Palembang Arief Muhammad Rafliansyah Nizar; Karimudin, Yos; Hanafi, Agustina; Zunaidah; Afriyadi Cahyadi
International Journal of Economics Accounting and Management Vol. 2 No. 3 (2025): IJEAM - September 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i3.1565

Abstract

This study was conducted to examine the extent to which organizational culture, organizational learning, and employee competence influence employee performance at PT Bank Mandiri (Persero) Tbk., Palembang Arief Area. A total sample of 100 employees was selected to represent the population, with data collection carried out using both primary and secondary sources. Primary data were obtained through structured questionnaires, while secondary data were drawn from relevant organizational documents and records. To analyze the relationships among the variables, multiple linear regression was applied as the primary analytical technique. The results of the study demonstrate that organizational culture has a significant effect on employee performance, organizational learning also exerts a significant influence, and employee competence likewise contributes significantly to improving performance outcomes. These findings collectively highlight the importance of fostering a strong organizational culture, supporting continuous learning initiatives, and enhancing employee competence in order to optimize overall performance within the organization
Enhancing SMEs Competitiveness through ICT Adoption: A Case Study of Gunung Puntang Coffee Nike Yosephine; Ahmad Sulaeman; Sapta Raharja
International Journal of Economics Accounting and Management Vol. 2 No. 3 (2025): IJEAM - September 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i3.1566

Abstract

This paper aims to examine the level, influencing factors, and effectiveness of Information and Communication Technology (ICT) adoption in enhancing the competitiveness of Gunung Puntang coffee SMEs. A quantitative research design was employed using survey data from coffee SMEs in Gunung Puntang. The analysis was conducted with SPSS regression to evaluate the influence of individual, organizational, technological, and external environmental factors on ICT adoption and competitiveness. The results indicate that ICT adoption significantly contributes to improving market access, operational efficiency, and brand visibility of coffee SMEs. However, adoption remains constrained by low digital literacy, limited financial resources, and inadequate infrastructure. The novelty of this study lies in formulating holistic and context-specific strategies to enhance ICT adoption in Gunung Puntang coffee SMEs. The study proposes strategic directions emphasizing the enhancement of ICT literacy through training, coupled with improved access to digital infrastructure, particularly stable internet connectivity. These strategies are expected to optimize ICT adoption among SMEs and strengthen their competitiveness in the growing West Java coffee market.

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