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Contact Name
Syaiful Bahri
Contact Email
syaifulpb11@gmail.com
Phone
+6281263823278
Journal Mail Official
jurnalintekom@gmail.com
Editorial Address
Dusun Suka Mulia Desa Karang Rejo, Kecamatan Stabat, Kabupaten Langkat
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Unknown,
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INDONESIA
International Journal of Economics, Accounting, and Management
ISSN : 3047678X     EISSN : 30476798     DOI : 10.60076/ijeam
Core Subject : Economy,
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.
Articles 112 Documents
The Effect of Capital Structure, Profitability, and Liquidity on Stock Returns, with Company Size as a Moderating Variable in Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 Period Firza Azzahra; Keulana Erwin; Parapat Gultom
International Journal of Economics Accounting and Management Vol. 2 No. 5 (2026): IJEAM - January 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i5.1767

Abstract

The purpose of this research is to examine the impact of capital structure, profitability, and liquidity on stock returns, taking into account company size as a moderating factor, in food and beverage firms listed on the Indonesia Stock Exchange (BEI) between 2019 and 2023. Data from the Indonesia Stock Exchange served as the foundation for this research. The sampling technique employed was purposive sampling. This research included a sample of 11 companies from the food and beverage sub-sector listed on the Indonesia Stock Exchange between 2019 and 2023, with a total of 55 companies. Moderated Regression Analysis (MRA), secondary data, and panel data regression analysis were the methods used. According to the findings of this study, capital structure has a positive and considerable impact on share returns, liquidity has a positive and significant impact on share returns, and profitability has no effect on share returns. The impact of profitability on stock returns is not greatly moderated (strengthened) by firm size
Prospects for Increasing the Economic Independence of the Community Through the Red and White Cooperative Based on Maqashid Sharia Muslim Marpaung; Faisal; Muflihul Fadhil; Tedi Hermansyah
International Journal of Economics Accounting and Management Vol. 2 No. 5 (2026): IJEAM - January 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i5.1769

Abstract

The purpose of this research is to examine the impact of capital structure, profitability, and liquidity on stock returns, taking into account company size as a moderating factor, in food and beverage firms listed on the Indonesia Stock Exchange (BEI) between 2019 and 2023. Data from the Indonesia Stock Exchange served as the foundation for this research. The sampling technique employed was purposive sampling. This research included a sample of 11 companies from the food and beverage sub-sector listed on the Indonesia Stock Exchange between 2019 and 2023, with a total of 55 companies. Moderated Regression Analysis (MRA), secondary data, and panel data regression analysis were the methods used. According to the findings of this study, capital structure has a positive and considerable impact on share returns, liquidity has a positive and significant impact on share returns, and profitability has no effect on share returns. The impact of profitability on stock returns is not greatly moderated (strengthened) by firm size
Comparative Analysis of Wealth Redistribution: Fiscal Instruments of the Prophet's Era and Indonesia's Fiscal Policy in Poverty Reduction Siti Itsna Syamsiyah; Muhamad Agus Alfiyan Nur Ahmada; Muhamad Aqim Adlan; M. Arif Faizin
International Journal of Economics Accounting and Management Vol. 2 No. 5 (2026): IJEAM - January 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i5.1770

Abstract

This study aims to analyze the comparative study of wealth redistribution from fiscal instruments from the Prophet Muhammad's era and Indonesian fiscal policy in poverty alleviation. Using qualitative research methods with a literature review approach, it was found that the Islamic financial system has had a clear, structured framework, and a social justice orientation since its inception. Zakat is a key pillar, not only an individual act of worship but also a fiscal instrument managed by the state through the Baitul Mal (the Islamic treasury). In addition to zakat, there are other sources such as ghanimah, fai', jizyah, kharaj, usyr, khums, as well as voluntary contributions in the form of infaq, sadaqah, and waqf. When compared with modern Indonesian fiscal policy, there are fundamental differences both in revenue sources and management mechanisms. Indonesia places taxes as the fiscal backbone. The comparative analysis shows that the Prophet Muhammad's fiscal system excels in aspects of target certainty, mechanism simplicity, and a strong moral-spiritual foundation. Meanwhile, the Indonesian fiscal system excels in aspects of modern institutions, legal frameworks, and the ability to manage a more complex economic scale. Indonesia's biggest challenge is how to bridge the Islamic values ​​of social justice with contemporary fiscal policy practices
The Impact of Workplace Inclusion and Work-Life Balance on Workplace Happiness (Study at the Tanjungkarang Regional Office IV of PT Kereta Api Indonesia (Persero)) Tribuana Ningrum; Ribhan
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.v2i4.1774

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.
Moderation Social Influence on Influence Effort Expectancy Against Adoption of Innovation Uke Prajogo; Lidia Andiani; Shafira Yana Yasmin
International Journal of Economics Accounting and Management Vol. 2 No. 5 (2026): IJEAM - January 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i5.1777

Abstract

This study aims to analyze the effect of effort expectancy on innovation adoption,moderated by social influence.The sample criteria determined by the researcher were:1. MSMEs that are members of ABM Preneur 2. Know or have used QRIS This study used a saturated sampling technique, resulting in a sample size of 90 individuals in the entire population.Data analysis and hypothesis testing were conducted using Smart PLS version 4.1.0.9.The results showed that H1 was accepted while H2 was rejected. Therefore, effort expectancy has a positive and significant effect on innovation adoption. Social influence does not moderate the effect of effort expectancy on innovation adoption.The limitation of this study is that it only analyzes the moderation of social influence on the effect of effort expectations on the adoption of QRIS innovation among MSMEs in Malang City who are members of ABM Preneur
Consumer Behavior in the Era of Digital Transformation: A Global Research Perspective Vicky Dzaky Cahaya Putra; Ifan Wicaksana Siregar
International Journal of Economics Accounting and Management Vol. 2 No. 5 (2026): IJEAM - January 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i5.1786

Abstract

The objective of this study is to examine consumer behavior in the context of the digital era using a bibliometric methodology. The advent of the digital age has brought about a profound transformation in the manner in which customers engage with products, companies, and information. Within this particular context, the utilization of bibliometric research has emerged as a pertinent approach for discerning patterns, areas of research emphasis, influential contributors, and advancements pertaining to consumer behavior within the digital realm. This research methodology involves the acquisition of data from scholarly articles that are indexed in the Scopus database. The data is subsequently subjected to examination by bibliometric methods, including citation analysis, keyword analysis, and data visualization employing VOS Viewer. The anticipated outcomes of this investigation are poised to unveil evolutionary patterns in consumer behavior research within the context of the digital era, ascertain the most often discussed topics, and identify the principal contributors within this domain. The results obtained from this research can offer significant contributions to scholars, professionals in the business sector, and legislators in understanding the most recent advancements in consumer behavior inside the digital realm. The anticipated outcomes of this study are likely to contribute to an enhanced comprehension of the transformation in consumer contact within the digital era. Furthermore, these findings are predicted to have significant strategic consequences for businesses and marketing practices in this dynamic and evolving landscape
The Influence of Organizational Culture and Personality on the Performance of Wahana Kalpika Jakarta Cooperative Microtrans Drivers with Job Satisfaction as an Intervening Variable Roy Rozinaldo Pattikawa; Nancy Yusnita; Yayan Hadiyat
International Journal of Economics Accounting and Management Vol. 2 No. 5 (2026): IJEAM - January 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i5.1800

Abstract

This study aims to analyze the influence of organizational culture and personality on the performance of Mikrotrans drivers, with job satisfaction as an intervening variable, at the Wahana Kalpika Cooperative in Jakarta. The approach used is quantitative with a survey method. The sampling technique used simple random sampling, with a research sample of 330 Mikrotrans KWK drivers in East Jakarta, considered representative of the population. Data was collected thru questionnaires and analyzed using SmartPLS software version 4 with the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The research results indicate that organizational culture and personality have a positive and significant impact on driver performance. Job satisfaction has a positive but non-significant effect on performance. Additionally, organizational culture has a positive and significant effect on job satisfaction, while personality has a positive but non-significant effect on job satisfaction. Indirectly, organizational culture significantly affects performance thru job satisfaction, while personality does not show a significant mediating effect thru job satisfaction.
The Effect Of Job Stress, Non-Physical Work Environment, And Job Satisfaction On Employee Performance At PT. Pertamina Hulu Rokan Supply Chain Management (SCM) Division, General Services Zone 4 Prabumulih Suci Andini Fitri; Zunaidah; Wita Farla WK
International Journal of Economics Accounting and Management Vol. 2 No. 5 (2026): IJEAM - January 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i5.1824

Abstract

This study was conducted to determine the analysis of the Influence of Job Stress, Non-Physical Work Environment, and Job Satisfaction on Employee Performance at PT Pertamina Hulu Rokan (PHR) Supply Chain Management (SCM) Function General Services Division Zone 4 Prabumulih. The research collection technique was with a questionnaire. The data collection technique used in the study was qualitative analysis in the form of questionnaire statements that were quantified using a Likert scale. The research population was 150 people. The sampling technique for this study used the saturated sample technique method. Data analysis techniques with Data collection using questionnaires as a research tool must meet two criteria, namely validity and reliability. Then with the classical assumption test, namely the normality test, multicollinearity test, and heteroscedasticity test. Then the correlation coefficient (r) and determination coefficient (R2) test and multiple linear regression analysis. The results of the study showed that job stress had a significant negative effect, while the non-physical work environment and job satisfaction had a significant positive effect on employee performance.
The Impact of Corruption on Structural Poverty in Indonesia Aliya Nabila Nisriina; Ida Bagus Putu Purbadharmaja
International Journal of Economics Accounting and Management Vol. 2 No. 5 (2026): IJEAM - January 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i5.1837

Abstract

This research employs a quantitative approach using panel data regression analysis across selected Indonesian provinces during the period 2014 to 2024. The dependent variable is structural poverty, measured through composite indicators reflecting chronic poverty, exclusion from basic services, and intergenerational deprivation. Independent variables include corruption in public procurement, effectiveness of supervisory institutions, and inequality in social budget allocation. Data are obtained from secondary sources, including Statistics Indonesia (BPS), the Corruption Eradication Commission (KPK), Indonesia Corruption Watch (ICW), and Transparency International. The results are expected to demonstrate that corruption in public procurement and unequal social budget allocation significantly increase structural poverty, while weak effectiveness of supervisory institutions exacerbates governance failures that sustain poverty traps. This study contributes empirically to the literature by integrating governance and poverty indicators within a panel data framework. The findings are expected to provide policy relevant insights for strengthening institutional oversight, improving transparency in public spending, and designing more equitable and effective poverty reduction strategies in Indonesia
Choosing Non-Subsidized Mortgage Financing for Bank Tabungan Negara Bogor Branch Customers with Brand Image as an Intervening Variable Nitra Silvia
International Journal of Economics Accounting and Management Vol. 2 No. 5 (2026): IJEAM - January 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i5.1854

Abstract

This study aims to analyze the influence of product quality and price perception on the decision to choose non-subsidized mortgage financing from Bank BTN Bogor Branch, with brand image as a mediating variable. This research uses a quantitative approach with a survey method. Data was collected from 290 respondents who are customers or prospective customers of BTN Bogor Branch's Non-Subsidized Home Ownership Loans (KPR). The data was gathered using a Likert scale questionnaire. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The research results indicate that product quality has a positive and significant impact on brand image and purchasing decisions. Price perception is also proven to have a positive and significant influence on brand image and purchase decisions. In addition, brand image significantly influences purchase decisions. Brand image is also able to significantly mediate the influence of product quality and price perception on purchase decisions. This finding confirms that consumer perceptions of product quality and price not only have a direct influence but also shape brand image, which in turn strengthens consumer decisions in choosing BTN Non-Subsidized Mortgage financing.

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