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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 96 Documents
The Influence Of Lifestyle And Brand Image On The Purchase Decisions Of Apple Mobile Phone of Sam Ratulangi University Student’s Manado Maria S. Y Garera; Ferdinand J. Tumewu
International Journal of Economics Accounting and Management Vol. 1 No. 2 (2024): IJEAM - July 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i2.632

Abstract

In the ever-evolving digital era, mobile phones have become a primary need for many individuals, especially premium phones such as Apple that have a significant market share. This study aims to analyze the effect of lifestyle and brand image on purchasing decisions for Apple mobile phones. for students at Sam Ratulangi University, Manado. This study uses quantitative methods with purposive sampling techniques and a survey approach to collect data from a number of respondents who are users or potential users of Apple products. Data analysis was carried out using multiple linear regression to identify the effect of independent variables, namely lifestyle and brand image, on the dependent variable, namely purchasing decisions. with the sample calculation formula used, namely Lemmeshow calculation with a total of 100, then the data was distributed via questionnaire and processed from the SPSS application. The results showed that the two independent variables had a partial and simultaneous influence on purchasing decisions for Apple cellphones. A modern and dynamic lifestyle and a strong and exclusive brand image are proven to be the main factors that encourage consumers to choose Apple products
Determinants of Financial Statement Publication on Regional Government Website (A Study on Government Regency/City in Central Java ) Sherina Asri Rosita; Hendri Setyawan
International Journal of Economics Accounting and Management Vol. 1 No. 2 (2024): IJEAM - July 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to obtain empirical evidence to explain and describe the influence of political competition, regional spending, and regional government size on the publication of financial reports on regional government websites. This research will involve all district/city governments in Central Java Province in 2022. The sample selection in this research was carried out using a purposive sampling technique , and the sample consisted of 33 districts/cities in Central Java Province. Secondary data used in this research are district and city regional government financial reports (LKPD) in Central Java Province in 2022, which have been audited by the BPK. This data is published through the respective regional government websites . The data analysis used is descriptive analysis and multiple linear regression analysis. This research shows that regional spending, political competition, and government size do not influence the publication of financial reports on regional government websites.
Determinants Of Capital Adequacy Ratio Empirical Study of Banks Listed On The Indonesian Stock Exchange For The Period 2017 – 2022 Veronika Fransiska; Indra Siswanti
International Journal of Economics Accounting and Management Vol. 1 No. 3 (2024): IJEAM - September 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i3.704

Abstract

This study aims to determine the effect of bank size, loan to deposit ratio, operating expenses on operating income, return on assets and non-performing loans on capital adequacy ratio. This research was conducted at commercial banks listed on the Indonesia Stock Exchange for the period 2017-2022. The population in this study were 46 commercial banks. The sampling technique used in this study was purposive sampling, thus the sample used was 39 samples. The data were analyzed using panel data regression. The results showed that bank size has a positive and significant effect on capital adequacy ratio, loan to deposit ratio has a negative and significant effect on capital adequacy ratio, operating expenses operating income has a positive and significant effect on capital adequacy ratio, return on assets has no effect on capital adequacy and non-performing loans have no effect on capital adequacy ratio.
The Effect of Tax Avoidance on Liquidity, Profitability and Capital Structure PT. Bukalapak Tbk Sri Widari
International Journal of Economics Accounting and Management Vol. 1 No. 3 (2024): IJEAM - September 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i3.734

Abstract

This study's overarching goal is to dissect the impact of tax evasion on the capital structure, liquidity, and profitability of PT. Bukalapak.com Tbk firms traded on the IDX from 2022 to 2024. This study used multiple regression analysis and a quantitative technique to find that capital structure, profitability, and liquidity impact tax evasion levels. There is a correlation between a company's liquidity and its propensity to participate in tax avoidance, and between a company's profitability and its propensity to use tax avoidance approaches to reduce cash outflows associated with tax payments. Because interest paid on debt is tax deductible, tax avoidance strategies are often accompanied with a capital structure that is heavily reliant on debt
The Role of Financial Performance in Mediating the Effect of Tax Planning and Corporate Social Responsibility on the Value of Property & Real Estate Companies Listed on the Indonesia Stock Exchange in 2020 - 2023 Najmatu Rahmah Ali; Dwi Kismayanti Respati
International Journal of Economics Accounting and Management Vol. 1 No. 3 (2024): IJEAM - September 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i3.742

Abstract

The purpose of this study is to find out an overview of how tax planning and corporate social responsibility in Property & Real Estate Sector Companies can affect company value through financial performance as a mediating variable in 2020 - 2023. The data used are financial statements and sustainable reports obtained from the Indonesia Stock Exchange website and the websites of each company with a total sample of 31 companies and 109 total observations. Panel data regression analysis was selected as an analysis technique to test the research data with the help of Eviews 12 software. The results of the tested hypothesis in the form of tax planning affect company value and financial performance, while corporate social responsibility affects company value and financial performance, as well as a significant influence of financial performance on company value. This study also obtained results in the form of a mediating role of financial performance in relation to corporate social responsibility and tax planning affecting company value
Conceptual Analysis of the Importance of Leadership Style in Educational Organizational Behavior Anissaa Alhaqqoh Darwis; Agus Saputra; Anita Triana Apriyanti; Wulan Noviyanti Asyarah; Zunus Matori; Yudo Dwiyono
International Journal of Economics Accounting and Management Vol. 1 No. 3 (2024): IJEAM - September 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i3.743

Abstract

Leadership style is a major factor that greatly influences the dynamics and performance of an organization. This article will explore in depth the importance of leadership style in organizational behavior. Through a conceptual analysis supported by various literature reviews, this article will explain how leadership style impacts job satisfaction, productivity, innovation, and organizational culture. In addition, this paper will also highlight the impact of leadership style on overall organizational success. The leadership style applied by a leader can affect various aspects of an organization, including work culture, employee motivation, and overall organizational effectiveness and performance. This article aims to explore the importance of leadership styles in organizational behavior through a literature review and conceptual analysis. The main focus is to identify various leadership styles, analyze their influence on organizational behavior, and provide recommendations for effective integration between leadership and organizational behavior
Analysis of Factors Influencing Attitude Towards Advertisement: Case Study of Video Advertisements on the TikTok Platform Denni Tri Yunardi; Mery Citra Sondari
International Journal of Economics Accounting and Management Vol. 1 No. 3 (2024): IJEAM - September 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i3.744

Abstract

This study aims to analyze the factors that influence attitudes towards advertisements (Attitude Towards Advertisement - ATA) on the TikTok social media platform, especially on In-Feed video advertisements. The factors studied include Entertainment (ENT), Informativeness (INF), Irritation (IRT), Credibility (CRT), and Personalization (P). The research method used is Structural Equation Modeling-Partial Least Squares (SEM-PLS). Data were collected through a survey distributed to TikTok users in Indonesia who are in generation Z. The results showed that the ENT, CRT, and P factors had a positive and significant effect on ATA, while the IRT factor had a significant negative effect. However, the INF factor did not have a significant effect on ATA.
The Influence Of Brand And Price On Consumer Purchase Intention Of Sunco Cooking Oil Products At Fresh Supermarket Ayahanda Medan Dewi Nurmasari Pane
International Journal of Economics Accounting and Management Vol. 1 No. 4 (2024): IJEAM - November 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i4.862

Abstract

Cooking oil is one of the basic necessities for the Indonesian people. The problem faced by the cooking oil company is a significant decline in sales among several other cooking oil products. This research aims to determine the influence of Brand and Price on the Purchase Intention of Sunco Cooking Oil Products at Fresh Supermarket Ayahanda Medan. Data collection by distributing questionnaires/surveys to 82 respondents. The model used with Multiple Regression and processed through SPSS. The results of this study show that Brand partially has a significant effect and Price partially has a significant effect on Purchase Intention. The R Square value is 0.601 or 60.1%, which means Brand and Price account for 60.1%, and the rest is explained by other factors.
Analysis of Work Ability, Compensation, And Supervision of Employee Performance at PT Capella Multidana Medan, Nibung Street Branch Halimatussa'diah
International Journal of Economics Accounting and Management Vol. 1 No. 4 (2024): IJEAM - November 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i4.863

Abstract

This study aims to determine the effects of work capability, compensation, and supervision on the performance of employees at PT Capella Multidana Medan, Jalan Nibung Branch. The population in this research includes all employees at this branch, totaling 61 individuals, who also comprised the sample. The sampling technique used was simple random sampling, and the study was conducted in 2023, with data collected via questionnaires. This research adopts an associative-quantitative approach and processes data using SPSS version 24. The results indicate that work capability, compensation, and supervision positively and significantly influence employee performance at PT Capella Multidana Medan, Jalan Nibung Branch, both partially and simultaneously. The t-test (partial) analysis shows that work capability has a regression value of 0.486 with a t-value of 5.705 and a significance of 0.000. Compensation has a regression value of 0.279 with a t-value of 3.967 and a significance of 0.000, while supervision has a regression value of 0.100 with a t-value of 2.147 and a significance of 0.036. The F-test (simultaneous) produced an F-value of 186.270 with a significance of 0.000, indicating that work capability, compensation, and supervision all significantly impact employee performance. The most dominant factor was work capability, which explained 90.7% of performance, with the remaining 9.3% attributed to other factors
Analysis Of Career Development And Performance Appreciation For BPJS Employment Employees At The Medan City Branch Office And The Medan North Branch Office Rizal Ahmad
International Journal of Economics Accounting and Management Vol. 1 No. 4 (2024): IJEAM - November 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i4.864

Abstract

The purpose of this study is to look into how employee performance at BPJS Employment's Medan City and Medan North branches is affected by career development and awards. All 68 employees of the BPJS Employment Medan Kota Branch Office and the Medan Utara Branch Office make up the study's population. A total of 66 respondents' samples were collected. Purposive sampling is the method of sampling that is employed. This study was carried out in 2023. A questionnaire was used to obtain the data. This study employs a quantitative and associative methodology. SPSS version 20.0 was used for data processing. Multiple linear regression was employed as the analysis method. The study's findings indicate that the F-value is 236.992 with a significance of 0.000, the t-value for career growth is 4.805 with a significance of 0.000, and the t-value for incentives is 4.946 with a significance of 0.000. The performance of employees at the BPJS Ketenagakerjaan Medan City Branch Office and the Medan North Branch Office is thus positively and significantly impacted by career development and awards, whether partially or concurrently.

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