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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 131 Documents
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E-Loyalty to E-Commerce Shopee : The Role of E-WOM, E-Service Quality and E-Trust Ricky Tantowi; Cynthia Anna Wijayanti
International Journal of Economics Accounting and Management Vol. 3 No. 1 (2026): IJEAM - May 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v3i1.1375

Abstract

In recent years, advances in information technology have revolutionized the trade sector, particularly through e-commerce platforms such as Shopee. This platform offers convenience, speed, and practicality in online shopping, attracting millions of users. However, Shopee’s long-term success depends on user loyalty, which drives repeat purchases.This study analyzes the influence of E-WOM (E-WOM), electronic service quality, and electronic trust on user loyalty in the Shopee application, with electronic satisfaction as a mediating variable. The research population consists of all Shopee users in Medan who use the app for shopping activities, with an unknown or biased population size. Using power analysis via GPower software, the minimum required sample size was determined to be 153 respondents. The results show that E-WOM has a negative but significant effect on loyalty and satisfaction, while electronic service quality significantly affects loyalty but not satisfaction. Electronic trust shows no significant impact. Electronic satisfaction is a significant mediator only in the relationship between E-WOM and loyalty. These findings suggest that the relationships among variables are complex and not entirely linear, highlighting the need for targeted strategies to strengthen user loyalty
The Effect of Profitability and Leverage on Firm Value with Managerial Ownership as a Moderating Variable in Telecommunication Companies Indra Palguna; I Gusti Ayu Made Asri Dwija Putri
International Journal of Economics Accounting and Management Vol. 3 No. 1 (2026): IJEAM - May 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v3i1.1507

Abstract

Evidence that investors assess company performance based on ownership composition impacting management choices in addition to profitability and capital structure serves as the driving force for this study.  With management ownership acting as a moderator, it seeks to investigate how profitability and leverage affect firm value in telecommunications businesses that are listed on the Indonesia Stock Exchange between 2018 and 2023.  Businesses having comprehensive financial records were chosen using a quantitative method and purposive sampling.  Return on equity (ROE), debt to equity ratio (DER), firm value (PBV), and managerial ownership (% of shares held by management) were used to gauge profitability.  The findings show that while leverage has no discernible impact on business valuation, profitability has a positive and considerable impact, indicating that investors are not particularly concerned about debt structure.  The relationship between business value and profitability is not moderated by managerial ownership.  The relationship between leverage and business value is not moderated by managerial ownership.  The study adds to the body of knowledge on corporate governance
The Impact of Job Insecurity and Perceived Organizational Support on Turnover Intention: The Mediating Role of Employee Engagement Noni Gigih Febriati; Zunaidah; Wita Farla
International Journal of Economics Accounting and Management Vol. 3 No. 1 (2026): IJEAM - May 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v3i1.2046

Abstract

Turnover intention among teachers is an important issue that can affect the stability and quality of education. This study aims to analyze the effect of job insecurity and perceived organizational support on turnover intention, with employee engagement as a mediating variable. This research used a quantitative approach involving 119 teachers as respondents. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings show that job insecurity has a positive and significant effect on turnover intention, while perceived organizational support has no significant direct effect. Employee engagement negatively and significantly affects turnover intention, but it does not mediate the relationship between job insecurity and turnover intention. However, employee engagement fully mediates the effect of perceived organizational support on turnover intention. The study concludes that employee engagement plays an important role in reducing teachers’ turnover intention
Contrasting Effects of Leadership Style and Work Communication on Employee Performance: The Mediating Role of Job Satisfaction Lince Wulandari; Azwardi; Wita Farla WK
International Journal of Economics Accounting and Management Vol. 3 No. 1 (2026): IJEAM - May 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v3i1.2047

Abstract

Employee performance in public organizations remains a critical issue, particularly when leadership practices and workplace communication are not fully effective in supporting organizational goals. This study aims to examine the effects of leadership style and work communication on employee performance, with job satisfaction serving as an intervening variable. The study was conducted among 147 employees of a local government institution using a quantitative approach. Data were collected through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The findings reveal that work communication has a positive and significant effect on employee performance, whereas leadership style has a significant but negative effect on performance. In addition, leadership style and work communication significantly influence job satisfaction, and job satisfaction significantly affects employee performance. Furthermore, job satisfaction mediates the relationships between leadership style and employee performance as well as between work communication and employee performance. The study concludes that effective work communication and enhanced job satisfaction are key factors in improving employee performance, while leadership practices require further adjustment to better support organizational outcomes
The Influence of Banking Financial Performance on Company Value of Banks Listed on the Indonesia Stock Exchange in 2020-2024 Ni Kadek Gea Aswina Wulandari; Burhanudin
International Journal of Economics Accounting and Management Vol. 3 No. 1 (2026): IJEAM - May 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v3i1.2088

Abstract

This study aims to examine the effect of financial performance consisting of non-performing loans, loan-to-deposit ratio, managerial ownership, return on assets, and capital adequacy ratio on company value. This study uses a quantitative method. The population used in this study is banking companies listed on the Indonesia Stock Exchange in the period 2020-2024. This data was accessed through the website www.idx.com and the company's official website. This study used a purposive sampling technique to obtain 85 observational data. Data were analyzed using panel data analysis techniques with the Eviews 12 tool. Based on the results of the study, it shows that non-performing loans, loan-to-deposit ratio, and capital adequacy ratio have a positive but insignificant effect on company value, managerial ownership has a negative but significant effect on company value, return on assets has a negative but insignificant effect on company value
The Influence of Competence and Training on Employee Performance at the Transportation Agency of Musi Banyuasin Regency: The Mediating Role of Job Satisfaction Agung Setyabudi; Zunaidah; Muhammad Ichsan Hadjri; Wita Farla; Yomeini Margareth
International Journal of Economics Accounting and Management Vol. 3 No. 2 (2026): IJEAM - July 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v3i2.2193

Abstract

This study examines the effects of competence and training on employee performance, with job satisfaction serving as a mediating variable. The research was conducted at the Transportation Agency of Musi Banyuasin Regency using a quantitative approach with an explanatory research design. A census sampling technique was employed, involving all 115 employees as research respondents. Data were collected using a structured Likert-scale questionnaire and analyzed through Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4 software. The findings indicate that both competence and training have positive and significant effects on employee performance and job satisfaction. In addition, job satisfaction exerts a positive and significant effect on employee performance. The mediation analysis further demonstrates that job satisfaction significantly mediates the relationships between competence and employee performance as well as between training and employee performance. These findings suggest that improving employee competence and implementing effective training programs not only enhance employees' capabilities but also strengthen job satisfaction, which subsequently leads to improved employee performance. This study highlights the importance of integrating competence development, training initiatives, and job satisfaction enhancement strategies to achieve sustainable improvements in organizational performance
Recognition And Measurement Of Biological Assets Based On Psak 69 At Farm Layer Poultry Farm Kevin Samuel Kodongan; Jullie Sondakh; Natalia Gerungai
International Journal of Economics Accounting and Management Vol. 3 No. 2 (2026): IJEAM - July 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v3i2.2232

Abstract

This study aims to analyze the recognition and measurement of biological assets at the Kairos Farm Layer Poultry Farm in Noongan Village, West Langowan District, based on the provisions of PSAK 69, as well as its application in managerial decision-making. The research method used is descriptive qualitative, with data collection techniques through observation, interviews, and documentation. The results indicate that the recognition of biological assets at Kairos Farm complies with PSAK 69 in terms of asset control and the generated economic benefits. However, in terms of measurement, the farm still utilizes the historical cost method due to the limitation of reliable market data to determine fair value. Despite the constraints in this fair value measurement, information regarding the acquisition cost and the value of biological assets proves to be a crucial basis for management in cost planning, expenditure control, and business performance evaluation. A more comprehensive implementation of PSAK 69 in the future is expected to improve the accuracy of financial statements and the effectiveness of decision-making
Effects of Tangibility, Reliability, Responsiveness, Assurance, Empathy, Corporate Image, and Core Benefits on Customer Satisfaction Fitri Balango; Hananiel M. Gunawan
International Journal of Economics Accounting and Management Vol. 3 No. 2 (2026): IJEAM - July 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v3i2.2234

Abstract

This study aims to analyze the effect of Tangibility, Reliability, Responsiveness, Assurance, Empathy, Corporate Image, and Core Hotel Benefit on Customer Satisfaction among guests of Aston Manado Hotel. The research employs a quantitative approach, with data collected through questionnaires distributed to 100 respondents who are hotel guests. The data obtained were analyzed using the SmartPLS method. The independent variables in this study include Tangibility, Reliability, Responsiveness, Assurance, Empathy, Corporate Image, and Core Hotel Benefit, while Customer Satisfaction serves as the dependent variable. The results of this study indicate that, overall, the independent variables have a significant effect on improving customer satisfaction. This study implies that enhancing service quality covering Tangibility, Reliability, Responsiveness, Assurance, Empathy, Corporate Image, and Core Hotel Benefit is crucial in creating customer satisfaction. Furthermore, the findings suggest that consistent service quality aligned with guest needs can enhance the overall stay experience and strengthen guest loyalty at Aston Manado Hotel
Determination of Consumer Decisions in Re-Choosing Prames Catering Services: The Role of Product Quality, Price Perception & Customer Satisfaction Muhammad Rusdi Ridjal; Sufrin Hannan; Agus Setyo Pranowo
International Journal of Economics Accounting and Management Vol. 3 No. 2 (2026): IJEAM - July 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v3i2.2257

Abstract

The increasingly competitive catering service industry demands that companies retain customers to continue using their services. This study aims to analyze the influence of product quality and price perception on the decision to repurchase Catering Prames services, with customer satisfaction as an intervening variable. The research uses a quantitative approach thru a survey method targeting Catering Prames customers in 2024, selected using purposive sampling technique. Data were collected thru a Likert scale questionnaire and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The research results show that product quality and price perception have a positive and significant impact on customer satisfaction and repurchase intention. Customer satisfaction also has a positive effect on the decision to repurchase and has been proven to mediate the influence of product quality and price perception. These findings indicate that product quality consistency, pricing aligned with perceived customer value, and enhanced satisfaction are important strategies to encourage repeat purchase decisions and strengthen the competitiveness of Catering Prames
The Influence of Work Discipline, Work-Life Balance, and Burnout on Employee Performance at CV Enam Putera Palembang Muhammad Nurizky Alfi
International Journal of Economics Accounting and Management Vol. 3 No. 2 (2026): IJEAM - July 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v3i2.2273

Abstract

Employee performance is a crucial factor in organizational success, particularly in construction companies, which are required to complete projects on time, with quality, and efficiently. The decline in performance at CV Enam Putera Palembang indicates the need to examine the influence of work discipline, work-life balance, and burnout on employee performance. This research is based on the concepts of Human Resource Management and Spillover Theory, which explain that work experience can have both positive and negative impacts on individual productivity. The study used a quantitative approach with a survey method of 71 employees selected through a saturation sampling technique. Data were collected using a questionnaire and analyzed using multiple linear regression using IBM SPSS Statistics, including validity, reliability, classical assumptions, t-tests, F-tests, and coefficients of determination. The results showed that work discipline and work-life balance had a positive and significant effect on employee performance, while burnout had a negative and significant effect. Simultaneously, all three variables significantly influenced performance, with work discipline being the most dominant variable. These findings suggest that improving performance requires strengthening work discipline, supporting work-life balance, and effectively managing burnout

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