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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 11 Documents
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Search results for , issue "Vol. 2 No. 4 (2025): IJEAM - November 2025" : 11 Documents clear
The Influence of Investment Decisions, Dividend Policies, and Financing Decisions on Company Value in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) Indah Saputri; Sulastri; Shelfi Malinda
International Journal of Economics Accounting and Management Vol. 2 No. 4 (2025): IJEAM - November 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i4.1634

Abstract

This study aims to analyze and examine the effect of investment decisions, dividend policies, and financing decisions on company value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2024. The population in this study consisted of 228 manufacturing companies, with a sampling technique using purposive sampling, resulting in 38 sample companies with a total of 266 observations over seven years of observation. The type of data used was secondary data. The analysis technique used multiple linear regression analysis with classical assumption tests, t-tests, F-tests, and the coefficient of determination (R²). The results show that simultaneously, investment decisions, dividend policies, and financing decisions have a significant effect on company value. Partially, investment decisions have a negative effect on company value, while dividend policies and financing decisions have a positive effect on company value in manufacturing companies listed on the IDX.2.
The Influence of Sharia Corporate Governance on Financial Performance of Islamic Commercial Banks in Indonesia Melida Sari; Isni Andriana; Muizzuddin
International Journal of Economics Accounting and Management Vol. 2 No. 4 (2025): IJEAM - November 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i4.1638

Abstract

This study aims to analyze and test the influence of Sharia Corporate Governance (SCG) on the financial performance of Islamic commercial banks in Indonesia during the 2020-2024 period. The SCG principles in this study consist of transparency, accountability, responsibility, independence, fairness, and the role of the Sharia Supervisory Board (SSB). This study uses a quantitative method with a content analysis approach to the annual reports of Islamic commercial banks registered with the Financial Services Authority (OJK). The study population includes all Islamic commercial banks in Indonesia, with a purposive sampling technique, resulting in 13 Islamic banks as observation samples. Data were analyzed using multiple linear regression to test the influence of each SCG variable on financial performance, proxied by Return on Assets (ROA). The results showed that the SCG variables simultaneously had a significant effect on the financial performance of Islamic commercial banks. Partially, the SCG variables proxied by transparency, accountability, independence, and fairness had a significant effect on financial performance, while the SCG variables proxied by responsibility and SSB did not have a significant effect on financial performance. These results indicate that the effective implementation of SCG principles is able to increase legitimacy and public trust, which ultimately has an impact on improving the financial performance of Islamic commercial banks in Indonesia
Synergy between Sharia Trade Financing and Indonesian Economic Diplomacy in Enhancing Intra-OIC Trade abdulmajid; Hozinul Asror; Nur Kholis
International Journal of Economics Accounting and Management Vol. 2 No. 4 (2025): IJEAM - November 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i4.1635

Abstract

This study aims to analyze the synergy between Islamic trade financing and Indonesia's economic diplomacy in strengthening intra-Organization of Islamic Cooperation (OIC) trade. Although various Islamic economic initiatives have been launched through the Islamic Development Bank (IsDB) and the International Islamic Trade Finance Corporation (ITFC), the level of economic integration among OIC member countries remains relatively low, with intra-OIC trade accounting for only 16–17% of the total global trade of member countries. This condition indicates a gap between the financial potential of Islamic financial institutions and the effectiveness of national economic diplomacy policies. This study uses a qualitative approach through a literature review to explore academic literature, policy documents, and reports from Islamic financial and diplomatic institutions. The results of the analysis show that sharia trade financing plays an important role in supporting trade flows between Muslim countries through financial instruments such as murabahah, istisna, and wakalah bil ujrah, but its impact is still limited without the support of proactive economic diplomacy. Furthermore, Indonesia's economic diplomacy focuses on promoting halal products and multilateral cooperation, but it has not been effectively integrated with existing sharia financing schemes. This study recommends developing an Islamic Economic Diplomacy model that incorporates financial and diplomatic dimensions into a single policy framework, emphasizing three main pillars: institutional coordination, integration of financing and trade promotion, and strengthening of value-based diplomacy based on maqāṣid al-sharī‘ah. This synergy is expected to enhance intra-OIC trade competitiveness, expand the global halal value chain, and position Indonesia as the center of gravity for a just, inclusive, and sustainable global Islamic economy.
Engagement Enhancement Strategy Thru Entrepreneurship Strengthening Programs, Psychological Capital, And Work Motivation Ibnu Tamam; Widodo Sunaryo; Nancy Yusnita
International Journal of Economics Accounting and Management Vol. 2 No. 4 (2025): IJEAM - November 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i4.1642

Abstract

This study aims to analyze the influence of entrepreneurship and psychological capital on employe engagement, with work motivation as a mediating variable, among operational employes of PT Enseval Putera Megatrading Tbk Bogor and Depok branches. The research method uses a quantitative approach with a survey technique of 100 respondents, and data analysis is performed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The research findings indicate that entrepreneurship and psychological capital have a positive and significant impact on work motivation, but neither has a direct significant impact on employe engagement. Conversely, work motivation was found to have a positive and significant impact on employe engagement and to act as a mediator between entrepreneurship and psychological capital and employe engagement. The coefficient of determination (R²) value of 0.530 indicates that the model's ability to explain employe work engagement is in the moderate category. This finding indicates that increased employe engagement can be achieved by strengthening work motivation driven by employes' entrepreneurial behavior and psychological capital. This research provides practical implications for management in developing work engagement improvement programs based on motivation and psychological capacity in the Indonesian healthcare distribution industry environment
The Influence of Financial Knowledge Management and Members' Investment Behavior on the Performance of the Cahaya Cooperative, UPT PLN (Persero) South Sumatra Inayah Mutiara Beffilia; Isni Andriana; Muizzuddin
International Journal of Economics Accounting and Management Vol. 2 No. 4 (2025): IJEAM - November 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i4.1656

Abstract

This study aims to analyze the role of Financial Knowledge Management (KMK) on Cooperative Performance (KK), with Member Investment Behavior (PIA) as a mediating variable, using a quantitative approach on 80 active members of Cahaya Cooperative UPT Palembang. The results of the instrument validity and reliability tests showed very good consistency (ɑ 0.82). Regression analysis proved that KMK had a significant positive effect on PIA (ꟓ=0.611; R^2=0.520), PIA had a significant positive effect on KK (ꟓ=0.580; R^2=0.490), and KMK also had a significant positive direct effect on KK (ꟓ=0.552). The key finding is that PIA is proven to partially mediate the effect of KMK on KK, which confirms that KMK not only improves performance directly, but also through increasing member investment participation. Theoretically, these results are consistent with Resource-Based Theory (RBT), which positions Financial Knowledge Management as a strategic resource that creates capabilities (member investment behavior) to produce sustainable cooperative performance excellence.
Strengthening Sharia Bank Operational Management Through Internalization of Sharia Compliance Hozinul Asror; Mugiyati
International Journal of Economics Accounting and Management Vol. 2 No. 4 (2025): IJEAM - November 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i4.1664

Abstract

This study aims to analyse the strengthening of Islamic bank operational management through the internalisation of Shariah compliance as a strategic instrument, not merely as a normative obligation. The method used is a literature review of various previous studies, regulations, and implementation practices in Indonesian Islamic banking. The results of the analysis show that the internalisation of Shariah compliance can be realised through five main strategies, namely strengthening the competence and independence of the Shariah Supervisory Board (DPS), utilising service digitalisation, increasing Shariah financial literacy, improving regulations related to DPS opinions, and integrating digitalisation with aspects of customer security and trust. These findings confirm that Shariah compliance not only serves to ensure the conformity of products and transactions with Islamic law, but also strengthens governance, operational effectiveness, and the competitiveness of the Islamic banking industry. Thus, this study concludes that the internalisation of Shariah compliance is key to maintaining the integrity of Shariah principles while promoting sustainability and public trust in Islamic banks in Indonesia.
Job Design And Organizational Climate : Does Job Satisfaction Really Matter For Employee Performance? Almadella; Widodo Sunaryo; Yayan Hadiyat
International Journal of Economics Accounting and Management Vol. 2 No. 4 (2025): IJEAM - November 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i4.1666

Abstract

This research aims to analyze the influence of Job Characteristics and Organizational Climate on Employe Performance thru Job Satisfaction as an intervening variable at PT XYZ in Bogor. The background of this research stems from the importance of strengthening job characteristics and a conducive organizational climate in improving employe satisfaction and performance in the manufacturing industry environment. The research method used is a quantitative approach with path analysis techniques. Data was collected by distributing questionnaires to 157 respondents who are employes at PT XYZ. The research results indicate that Job Characteristics and Organizational Climate have a positive and significant effect on Job Satisfaction. However, the effect of Job Satisfaction on Employe Performance is positive but not significant. Nevertheless, Job Characteristics and Organizational Climate still have a direct positive influence on Employe Performance. This finding indicates that improving job characteristics and creating a positive organizational climate can boost employe performance, although the effect thru job satisfaction is not yet maximized. The conclusion of this research is that strengthening Job Characteristics and Organizational Climate needs to be a primary focus in the strategy for improving employe performance at PT XYZ
Digital Marketing: The Role of Digital Marketing For Micro, Small, And Medium Enterprises In Pematang Serai Village Dewi Nurmasari Pane; Hikmatul Fadhilah Sianipar; Rahmadani
International Journal of Economics Accounting and Management Vol. 2 No. 4 (2025): IJEAM - November 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i4.1679

Abstract

This study aims to analyze the role of digital marketing in the development of Micro, Small, and Medium Enterprises (MSMEs) in Pematang Serai Village, Langkat Regency. By utilizing digital technologies such as social media and e-commerce platforms, MSMEs in this village strive to increase market reach, marketing efficiency, and the competitiveness of local products. The methodology used includes a qualitative approach through observation, interviews, and literature studies. The results show that the implementation of digital marketing has a positive impact on increasing sales and product recognition of MSMEs. Supporting factors for success include village government support, MSME enthusiasm, ongoing mentoring, and adequate digital infrastructure. However, challenges such as limited digital literacy and access to technology still need to be addressed. This study concludes that digital marketing has a strategic role in empowering MSMEs in rural areas and recommends improving training and digital infrastructure for sustainable MSME development
The Influence of Good Corporate Governance, Risk Management, and Company Size on Financial Performance in the Banking Sector Listed on the Indonesia Stock Exchange Siti Meirini Dwi Ningsih; Muizzuddin; Kemas Muhammad Husni Thamrin
International Journal of Economics Accounting and Management Vol. 2 No. 4 (2025): IJEAM - November 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i4.1693

Abstract

This study aims to analyze the partial and simultaneous influence of Good Corporate Governance (GCG), Risk Management, and Company Size on Financial Performance (Return on Assets/ROA) in 47 banking companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. The main issue is the inconsistency of banks' financial performance amidst the challenges of digitalization and rampant governance cases, which reinforces the urgency of implementing effective GCG and risk management. The method used is Panel Data Regression analysis with a Random Effects model, which meets the classical assumptions (Normality, Multicollinearity, Autocorrelation, and Heteroscedasticity). The F-test results indicate that GCG, Risk Management, and Company Size simultaneously have a significant effect on Financial Performance with an R2 value of 33.26%. Partially, the variables Independent Commissioners, Audit Committee, Non-Performing Loans (NPL), BOPO, and Company Size were found to have a significant effect on ROA. Meanwhile, Institutional Ownership, Managerial Ownership, and Net Interest Margin (NIM) did not have a significant impact. The conclusion confirms that strengthening GCG mechanisms (Independent Commissioners and Audit Committees), credit risk control (NPL), operational efficiency (BOPO), and utilizing economies of scale (Company Size) are key factors in increasing bank profitability in Indonesia.
Human-Centered AI In Strategic Hr: Post-2024 Transformation Study Putri Permata Sari
International Journal of Economics Accounting and Management Vol. 2 No. 4 (2025): IJEAM - November 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i4.1725

Abstract

The paradigm of human resource management (HR) has been significantly changed by the introduction of artificial intelligence (AI) after 2024. The HR function no longer focuses on administrative work, but becomes a strategic partner that uses technology to help make decisions, talent management, and improve employee experience. This study aims to analyze the transformation of HR strategies after 2024, identifying the key competencies that HR needs. The research method uses a Systematic Literature Review (SLR) of ten scientific articles published between 2024 and 2026. These articles were obtained via academic databases like Scopus, Google Scholar, ScienceDirect, and Emerald Insight. The results show that AI improves efficiency and analytical capabilities in HR functions, but its success depends on digital skills, ethical technology, and employee mental readiness. To ensure equitable and humane AI adoption, employees must learn a hybrid of skills, such as data analytics, interpersonal skills, ethical leadership, and change management skills

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