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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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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 120 Documents
Influence of Social Media Marketing and Brand Ambassadors on Dabe Beaute Purchase Intention with Brand Awareness as an Intervening Variable in Jabodetabek Novrian; Sufrin Hannan; Agus Setyo Pranowo
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.v2i5.1884

Abstract

This research aims to analyze the influence of Social Media Marketing and Brand Ambassadors on consumer purchase intention in Dabe Beaute products, both directly and indirectly thru Brand Awareness. This research uses a quantitative approach with a survey method. Data was collected from 196 respondents who were potential Dabe Beaute customers in the Jabodetabek area, using purposive sampling techniques. Data analysis was conducted using the Structural Equation Modeling based on Partial Least Squares (SEM-PLS) method. The research results indicate that Social Media Marketing and Brand Ambassadors have a positive and significant influence on Purchase Intention. Additionally, Social Media Marketing and Brand Ambassadors are also proven to have a positive and significant influence on Brand Awareness. However, Brand Awareness does not significantly influence Purchase Intention. The results of the mediation effect test show that Brand Awareness is unable to mediate the influence of Social Media Marketing or Brand Ambassadors on Purchase Intention. This finding confirms that the influence of Social Media Marketing and Brand Ambassadors on Purchase Intention occurs more dominantly directly. Companies need to design digital marketing strategies that emphasize engaging content and the selection of relevant Brand Ambassadors to increase consumer purchasing intention.
The Impact of ESG Disclosure on Market Reaction: Sustainability Perspective in the Banking Sector I Kadek Jonh Stiawan
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.v2i5.1893

Abstract

This study aims to assess the sustainability aspects of banking companies and their impact on market response. Corporate sustainability is measured through ESG disclosure, encompassing environmental, social, and governance dimensions. The study was conducted on banking companies listed on the Indonesia Stock Exchange during the 2020–2023 period, with a population of 47 companies. The sample was selected using purposive sampling, resulting in 8 companies observed over 4 years, yielding a total of 32 units of analysis. Data were collected through documentation methods from secondary sources and analyzed using multiple linear regression with the assistance of STATA software. The results indicate that ESG disclosure does not have a significant effect on market response. This condition is likely due to investors’ greater focus on financial fundamentals and macroeconomic conditions, while ESG disclosure is still perceived as a regulatory formality with limited credibility and relevance in investment decision-making.
Employee Performance in Islamic Banking:The Roles of Integrity, Competence, and Work Environment (A Study at Bank Syariah Indonesia in Malang Raya, Jawa Timur) Bambang Ragil; Ernani Hadiyati; Endang Suswati; Sugeng Mulyono
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.v2i5.1904

Abstract

This study aims to examine the effects of integrity, competence, and work environment on employee performance at Bank Syariah Indonesia (BSI) in the Malang Raya area, with work motivation and organizational commitment as mediating variables. The study employed a quantitative, explanatory design. Data were collected from 90 BSI employees through a questionnaire and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that integrity (β = 0.173; p = 0.027), competence (β = 0.158; p = 0.043), and work environment (β = 0.189; p = 0.013) have positive and significant effects on employee performance. In addition, work motivation (β = 0.336; p < 0.001) and organizational commitment (β = 0.358; p < 0.001) also significantly influence employee performance. Mediation analysis shows that work motivation and organizational commitment act as significant partial mediators, with indirect effect coefficients ranging from 0.090 to 0.117. The coefficient of determination indicates that the proposed model explains 70.3% of the variance in employee performance (R² = 0.703). This study contributes theoretically by developing a dual-mediation employee performance model in the context of Islamic banking and provides practical implications for human resource management at Bank Syariah Indonesia.
Digital Marketing of Banking Products: The Role of Brand Image and Promotion in Shaping Customer Loyalty at BRI in Medan City Fitra Arlina Nasution; Dewi Nurmasari Pane
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.v2i5.1935

Abstract

Digital transformation has significantly reshaped marketing strategies in the banking sector. This study examines the effect of Digital Marketing on Customer Loyalty, with Brand Image and Promotion as mediating variables, in the context of Bank Rakyat Indonesia (BRI) in Medan City. A quantitative explanatory research design was employed using a sample of 100 banking customers selected through purposive sampling. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that Digital Marketing significantly influences Brand Image, Promotion, and Customer Loyalty. Furthermore, Brand Image and Promotion partially mediate the relationship between Digital Marketing and Customer Loyalty. The structural model explains 63% of the variance in Customer Loyalty. The findings highlight the strategic role of integrated digital marketing initiatives in strengthening brand perception and enhancing long-term customer loyalty in the banking industry.
The Influence of Website Social Presence, Buyer Social Presence, Seller Social Presence, and Telepresence on Purchase Intention Through Trust and Enjoyment Among Airbnb Customers in Jakarta Angelia Allice Penina Laura Kadir; Victor Soeindra
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.v2i5.1965

Abstract

The accelerated evolution of internet and mobile technologies has rendered digital interaction fundamental to contemporary daily life, particularly in supporting communication, learning, information access, entertainment, and commercial activities. This study examines the influence of website social presence, buyer social presence, and seller social presence on purchase intention, with trust and enjoyment serving as mediating variables, among Airbnb consumers in Jakarta. Using a sample of 130 respondents, data were analyzed through Structural Equation Modeling (SEM) employing AMOS 20.0. The empirical findings indicate that Social Presence of Website, Social Presence of Buyers, Social Presence of Sellers, Telepresence, Trust, and Enjoyment exert significant effects on purchase intention within the context of Airbnb’s peer-to-peer accommodation platform in Jakarta. Keywords: Social presence of website, social presence of buyers, social presence of sellers, trust, enjoyment, purchase intention, peer-to-peer accommodation, Airbnb.
Factors Determining Stock Indices In Asean Countries Nursyamsiyah; Tri Kunawangsih Purnamaningrum; Yohanis Hans
International Journal of Economics Accounting and Management Vol. 2 No. 6 (2026): IJEAM - March 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v3i6.1557

Abstract

This study aims to examine and analyze the effect of GDP per capita, inflation, interest trates, and the local currency exchange rate against the US dollar and the Shanghai stock index on the stock price index, with interest rates as a moderating variable in ASEAN during the 2014 – 2023 period. The sampling method used was purposive sampling, and six countries were obained with a total of 720 observational data points.  The analysis method used was Moderated Regression Analysis (MRA) with the Eviews application. The results show that GDP per capita, inflation, and the exchange rate have a positif and significant effect on the stock price index,. Meanwhile, inflation has a negative and significant effect on the stock price index and the Shanghai stock index has a positive but not significant effect on the stock price index.  Interest rates are able to moderate the effect of GDP per capita, inflation and the exchange rate on the stock price index. However, interest rates are not able to moderate the effect of the Shanghai stock index on the stock price index in ASEAN countries. This indicates the importance and necessity for lokal authorities to regulate macroeconomic dynamics on the stock price index in ASEAN. As well as the need to increase the integration of China’s financial market with ASEAN’s financial markets to enhance market integration and efectiveness
The Effect Of Enviromental Cost And Enviromental Perfomance On Firm Value Moderated By Financial Perfomance Dyah Aruning Puspita; Monica Ayu Jowana
International Journal of Economics Accounting and Management Vol. 2 No. 6 (2026): IJEAM - March 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v3i6.1945

Abstract

Environmental concerns are now a primary focus for companies, driven by the negative impacts their operations often have on surrounding communities. Using financial performance as a moderating variable, this study examines how environmental costs and performance affect corporate value. A quantitative technique was used to study mining businesses listed on the Indonesia Stock Exchange between 2021 and 2023. SmartPLS was used to examine secondary data from these companies' annual reports. The findings show that environmental performance has a positive impact on business value, but environmental costs have no influence. Additionally, it was discovered that while financial success did not moderate the association between environmental performance and firm value, it did moderate the relationship between environmental expenses and firm value. According to these results, businesses that perform well financially are better equipped to control environmental expenses without sacrificing profitability
Analysis Comparative Model of Altman Z-Score, Springate, Zmijewski and Grover in Predicting Bankruptcy in Sub-sector Companies Food and Beverages Period 2020-2024 Soniya Aminatul Laili; Burhanudin
International Journal of Economics Accounting and Management Vol. 2 No. 6 (2026): IJEAM - March 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v3i6.1962

Abstract

This study aims to analyze and compare the performance of the Altman Z-Score, Springate, Zmijewski, and Grover models in predicting potential bankruptcy in companies within the food and beverage sub-sector listed on the Indonesia Stock Exchange during the 2020–2024 period. This research employs a quantitative approach with a descriptive–comparative design. The sample consists of five companies selected through purposive sampling from a population of 83 companies. The data used are secondary data in the form of annual financial reports obtained from the Indonesia Stock Exchange. The results indicate differences in the level of predictive accuracy among the four models tested. The Springate model shows the highest statistical accuracy level of 100%, followed by the Altman Z-Score model at 84%, the Grover model at 60%, and the Zmijewski model at 32%. However, based on the threshold value approach, the Zmijewski model is considered the most representative in describing the actual financial condition of companies because its calculated value is closest to the equilibrium point between healthy conditions and potential bankruptcy. The analysis also reveals that PT Andira Agro Tbk and PT Jaya Agra Wattie Tbk have relatively higher bankruptcy risk, while PT Sentra Food Indonesia Tbk demonstrates better prospects for business sustainability.
Competitive Strategy Analysis of Electronic Retail On E-Commerce Shopee (Thomas Electronics Case Study) Rila Putri Lesmana; Arnis Budi Susanto; Intan Nurul Awwaliyah
International Journal of Economics Accounting and Management Vol. 2 No. 6 (2026): IJEAM - March 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v3i6.1027

Abstract

This study aims to analyze the competitive strategy of electronic retail on e-commerce Shopee (Thomas Electronics case study). The design of this study uses Mixed-Method. The method used is Sequential Explanatory which combines data from one method with another. The object of research needed is an electronic retail business company in Jember Regency, East Java Province, namely Thomas Electronics for approximately 4 (four) months. Determination of informants in this study was carried out using a purposive approach. This study will use primary and secondary data. The processing of this data is entered to develop a strategy to build loyalty through service quality in the electronic retail business with a strategic management concept approach. Qualitative analysis uses SWOT analysis and Quantitative Strategic Planning Matrix. Based on the discussion analysis, the conclusions are: 1) Based on the SWOT Matrix analysis, the internal factors of Shopee Thomas Electronics consist of the strengths and weaknesses of Shopee Thomas Electronics. Furthermore, the external factors of Shopee Thomas Electronics consist of opportunity and threat factors; 2) After going through data input, matching, and decision stages in the QSPM analysis, the main strategy that gets the highest attractiveness value (6.518) in the QSPM is obtained; 3) The planning of the development of the Shopee Thomas Electronics business model in facing business competition is based on the strategy with the highest priority, namely carrying out flash sale activities at certain moments
The Effect Of Profitability, Liquidity, Solvability, Sales Growth And Firm Size On Financial Distress In Mining Sector Listed On The Indonesia Stock Exchange Clara Taniva
International Journal of Economics Accounting and Management Vol. 2 No. 6 (2026): IJEAM - March 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v3i6.1131

Abstract

This study aims to analyze the influence of profitability, liquidity, solvency, sales growth, and firm size on potential financial distress in mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. Financial distress is defined as a condition in which a company experiences financial difficulties that could potentially lead to bankruptcy if not addressed immediately. This study uses a quantitative method with secondary data obtained from the annual financial statements of mining sector companies. Financial distress was measured using the Altman Z-Score method, while data analysis was carried out by multiple linear regression. This study examines the influence of five independent variables: profitability, liquidity, solvency, sales growth, and firm size on financial distress.The conclusion of this study is that financial factors such as profitability, liquidity, solvency, and company size are important indicators in predicting potential financial distress in the mining sector. This result is expected to be a reference for company management and investors in making strategic decisions to manage financial risks and mitigate potential financial distress

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