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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 96 Documents
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The Influence of Macroeconomic Factors on Business Decision Making: Case Study of PT Kereta Api Indonesia (Persero) Ajeng Suta Mayangsari; Astrid Ayu Nastiti; Arfi Sintya Nabilla; Rusdi Hidayat N; Indah Respati Kusumasari
International Journal of Economics Accounting and Management Vol. 1 No. 5 (2025): IJEAM - January 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i5.955

Abstract

This article discusses the impact of macroeconomic factors on the decision-making process at PT Kereta Api Indonesia (Persero), one of the largest transportation companies in Indonesia. In the face of a constantly changing economy, the company must consider various important aspects, such as inflation, interest rates, exchange rates, government policies, and global economic conditions, as well as the mitigation measures taken by PT Kereta Api Indonesia (Persero). This research aims to analyze how these macroeconomic factors influence the strategies and operational decisions made by the company's management. Using a comprehensive methodological approach, the study gathers both quantitative and qualitative data to identify patterns and relationships between these factors and overall business performance. The findings indicate that changes in macroeconomic factors can significantly affect operational costs, investment planning, and the development of new services. These findings are expected to provide valuable insights for management in formulating more responsive and adaptive strategies to changes in economic conditions.
The Influence Of Service Quality, Price, And Facilities On Customer Satisfaction At Jungle In And Restaurant In Supporting Tourism In Bukit Lawang Langkat, North Sumatra Reza Kurniawan; Slamet Widodo
International Journal of Economics Accounting and Management Vol. 1 No. 5 (2025): IJEAM - January 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i5.998

Abstract

A restaurant is a business that offers food and beverages to customers to be consumed on-site or taken away. Basically, restaurants have a variety of menu options dedicated to specific themes, such as traditional, international, fast food, or fine dining. Restaurants are not just places to eat, but also places to relax, socialize, or even hold business meetings. Jungle in and restaurant is one of the businesses operating in this field. This restaurant is located by the river and has a lush forest surrounding it. This makes it different from other restaurants located in the city center or in crowded places. Jungle Inn and Restaurant is facing the problem of declining customers and fluctuating customer numbers every month. The impact of Service Quality, Price, and Facilities on Customer Satisfaction at Jungle Inn and Restaurant in Bukit Lawang Langkat, North Sumatra, is the subject of this research. data collection through the distribution of questionnaires to 95 respondents. The multiple linear regression model with SPSS processing was used in this study. The research results show that service quality partially has a positive and significant effect, price partially has a positive and significant effect, and facilities partially do not have a positive and significant effect. The Adjusted R Square value of 0.550 indicates that service quality, price, and facilities can contribute fifty-five percent (55%) to customer satisfaction, with the remaining forty-five percent (45%) potentially attributed to other unexamined variables.
The Effect of Local Taxes, Capital Expenditure, Investment, and Labour Force on Local Revenue with Economic Growth as an Intervening Variable Nanda Pinandita Ramadhani; Mulyanto Nugroho; Nekky Rahmiyati
International Journal of Economics Accounting and Management Vol. 1 No. 5 (2025): IJEAM - January 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i5.999

Abstract

This research aims to analyse the effect of local taxes, capital expenditure, investment, and labour force on local revenue with economic growth as an intervening variable in the regency / city in the Eks Karesidenan Pekalongan region year 2018-2023. The approach used is quantitative, using the Structural Equation Modeling (SEM) analysis method based Partial Least Square (PLS). The data analysed is secondary data obtained from the Central Statistics Agency (BPS) and related agencies. The research sample consists of all districts/cities in the Eks Karesidenan Pekalongan Central Java area with a six-year observation period. The results show that local taxes, capital expenditure, and labor force have a significant influence on economic growth, but only local taxes have a significant effect on local revenue. In contrast, investment do not show a significantly effect on economic growth or local revenue. Economic growth also has no significant effect on own-source revenues. Furthermore, the intervening variable of economic growth cannot mediate the relationship between local taxes, capital expenditure, investment, and labour force on local revenue. These findings indicate the need to optimise local tax and capital expenditure management strategies to increase local revenue. In addition, local governments need to pay attention to other factors beyond investment and labour force that can contribute to local revenue and economic growth in a sustainable manner
The Effect of Product Descriptions, Online Customer Reviews, and Price Discounts on Impulse Buying Mediated by Ease of Purchase and Positive Emotion at Tiktok Shop Live Juraidah
International Journal of Economics Accounting and Management Vol. 1 No. 5 (2025): IJEAM - January 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i5.1030

Abstract

This study aims to identify and analyze how product descriptions, online customer reviews, and price discounts affect impulse buying which is mediated by ease of purchase and positive emotion on TikTok Shop Live so that it can provide relevant insights for marketing academics and practitioners about consumer behavior in the modern e-commerce era. This study was conducted on TikTok Shop live users in Indonesia, using a quantitative approach. Data were collected through an online survey using a questionnaire designed based on a Likert scale, and analyzed using the SmartPLS-based Structural Equation Modeling (SEM) method. The results showed that product descriptions, online customer reviews, and price discounts have a significant influence on impulse purchases, both directly and through the mediation of ease of purchase and positive emotion. Informative and interesting product descriptions, positive customer reviews, and competitive price discounts increase the urge to buy impulsively. The mediating variables of ease of purchase and positive emotion strengthen this relationship by creating an easier and more enjoyable shopping experience. This research provides theoretical contributions by expanding the understanding of consumer behavior in the context of live shopping, as well as practical contributions for e-commerce businesses in designing effective marketing strategies to encourage impulse purchases through the interactive features of TikTok Shop Live
The Influence of Experiential Marketing, Islamic Branding, and Word of Mouth on the Decision of New Student Enrollment at SDIT Al-Hanif Cilegon. (A Study on Parents' Perceptions) Ani Cahyani
International Journal of Economics Accounting and Management Vol. 1 No. 5 (2025): IJEAM - January 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i5.1046

Abstract

In a competitive education landscape, Islamic-based schools like SDIT Al-Hanif Cilegon must adopt effective marketing strategies to attract students and parents. This study evaluates the impact of experiential marketing, Islamic branding, and Word of Mouth (WOM) on new student enrollment decisions at the school. It also explores WOM's role as a mediator between experiential marketing and Islamic branding in influencing enrollment. Data from 168 online questionnaires were analyzed using Structural Equation Modeling (SEM) via SmartPLS software. Results indicate a significant positive effect of experiential marketing on school selection (T-statistics 5.530, P-values 0.000) and a strong influence of Islamic branding on both experiential marketing (T-statistics 4.638) and WOM (T-statistics 12.004). WOM effectively mediates the relationship between experiential marketing and enrollment decisions (T-statistics 3.198, P-values 0.001). While experiential marketing through WOM shows significant influence (T-statistics 2.736, P-values 0.006), Islamic branding's impact remains suboptimal (T-statistics 1.922, P-values 0.055). Overall, the integrated marketing strategy has successfully influenced school selection decisions, meeting stakeholder expectations and achieving high parental satisfaction (88%).
Systematic Literature Review (SLR): Transparency And Accountability In Village Financial Management Desak Nyoman Lia Lestari; I Gusti Made Darma
International Journal of Economics Accounting and Management Vol. 1 No. 5 (2025): IJEAM - January 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i5.938

Abstract

Village financial management plays a crucial role in supporting sustainable development and enhancing community welfare. With the enactment of Law No. 6 of 2014, villages in Indonesia have been granted autonomy to manage their finances, including the allocation and utilization of Village Funds. However, the primary challenges remain the lack of transparency and accountability, which often result in budget mismanagement and diminished public trust. This study adopts a systematic literature review (SLR) methodology, analyzing seven relevant studies on transparency, accountability, and village financial management. The findings reveal that transparency in disclosing information regarding the allocation and expenditure of village funds fosters greater community participation and enhances public trust. Furthermore, accountability—defined as adherence to legal regulations and compliance with government accounting standards—emerges as a critical factor in maintaining legitimacy and sustaining public confidence. The integration of technology, such as the Village Financial Information System (Sistem Keuangan Desa or Siskeudes), significantly bolsters both transparency and accountability by streamlining financial processes and enabling real-time monitoring. Additionally, effective village financial management necessitates a synergistic approach, combining the technical precision of accounting practices with the participatory and inclusive nature of public administration. Community involvement is identified as a cornerstone of this system, ensuring a responsive and sustainable framework for financial oversight and governance. This research underscores the importance of aligning technical and social dimensions in village financial management to achieve governance that is both effective and sustainable
The Effect of CSR Disclosure, Family Ownership, And Profitability on Tax Aggresiveness with Company Size as Moderating Variable Hari Dhoho Tampubolon
International Journal of Economics Accounting and Management Vol. 1 No. 5 (2025): IJEAM - January 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i5.942

Abstract

Tax aggressiveness is an action to minimize taxable income through tax planning both legally and illegally in order to reduce the tax burden. This research is a type of quantitative research with the aim of finding out the influence of CSR Disclosure, Family Ownership, Profitability and Company Size on Tax Aggresiveness. The population used in this research is mining sector companies listed on the Indonesian Stock Exchange (BEI)in 2019-2023. The type and data used in this research is secondary data obtained from the official IDX website and the website of each company. The sampling method used was the purposive sampling method. The analytical method used is multiple regression with the SPSS application. The result of this research show that the CSR disclosure variable has a negative effect and profitability has a positive effect on tax aggressiveness. Meanwhile, the family ownership variable has no effect on tax aggressiveness. This research also succeeded in proving that company size can strengthen the negative relationship between CSR disclosure variables and tax aggressiveness
Analysis of Factors Affecting the Digitalisation of UMKM in Using QRIS (Study on Culinary Businesses in Bandung City) Rahlana Shidiq Azqar; Irsyad Kamal
International Journal of Economics Accounting and Management Vol. 1 No. 5 (2025): IJEAM - January 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i5.1026

Abstract

One of the factors contributing to Indonesia's low Global Digitalization Index score of 33.1 is the limited digitalization among UMKM, as reflected in the adoption of QRIS by these businesses. Although QRIS is perceived as useful, barriers such as perceived ease of use, perceived cost, and social influence from consumers and competitors significantly affect attitudes toward using and behavioural intentions to use QRIS. This study aims to analyze the factors influencing the digitalization of UMKM through QRIS by a quantitative causal approach and Partial Least Squares Structural Equation Modeling (PLS-SEM). The research utilised a purposive sampling technique, gathering data from 70 culinary business respondents in Bandung City. The findings indicate that social influence and perceived ease of use have a significant and positive influence on attitudes toward using QRIS, while perceived cost has a significant negative effect, and perceived usefulness shows no significant effect. Additionally, perceived ease of use and attitudes toward using QRIS significantly and positively influence behavioural intention to use it, whereas perceived cost, social influence, and perceived usefulness do not. Mediation analysis reveals varying effects: indirect-only mediation for perceived cost and social influence, no-effect non-mediation for perceived usefulness, and complementary mediation for perceived ease of use
Analysis of Service Quality, Facilities, And Location on Customer Satisfaction at Jungle Inn Resort, Bukit Lawang, Langkat Regency, North Sumatra Silvia Rahma Safitri; Annisa Sanny
International Journal of Economics Accounting and Management Vol. 1 No. 5 (2025): IJEAM - January 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i5.1043

Abstract

A resort is a business venture that provides services to meet the recreational, relaxation, and accommodation needs of tourists, whether individuals, families, or groups, by offering complete and diverse facilities. These facilities include comfortable accommodations with various room types, restaurants, recreational areas such as playgrounds, while also creating a relaxed and refreshing atmosphere for the guests. Resort Jungle Inn is one of the businesses operating in this field. Located on the edge of Gunung Leuser National Park, Bukit Lawang offers stunning natural scenery with dense tropical forests and clear rivers. Resort Jungle Inn is facing the problem of a decline in customers and monthly fluctuations in customer numbers. The influence of Service Quality, Facilities, and Location on Customer Satisfaction at Jungle Inn Resort in Bukit Lawang Langkat, North Sumatra, is the subject of this research. data collection through the distribution of questionnaires to 92 respondents. The multiple linear regression model with SPSS processing is used in this research. The research results show that service quality partially has a positive and significant effect, facilities partially have a positive and significant effect, and location partially has a positive and significant effect on customer satisfaction. The Adjusted R Square value of 0.538 indicates that service quality, facilities, and location can contribute fifty-five percent (53.8%) to customer satisfaction, with the remaining forty-five percent (46.2%) potentially attributed to other unexamined variables
The Mediating Role of Work Engagement on the Influence of Leader-Member Exchange on Innovative Work Behavior (Study at PT. Bali Super Host) Nengah Satria Prabawa Putra; Made Surya Putra
International Journal of Economics Accounting and Management Vol. 1 No. 6 (2025): IJEAM - March 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i6.975

Abstract

Innovative work behavior is an innovative behavior starting from the creation, introduction, and application of new ideas deliberately in a job, group, or organization that aims to gain profits. This study aims to analyze and explain the role of work attachment mediation on the influence of leader-member exchange on innovative work behavior. This research was conducted at PT. Bali Super Host. The population in this study is 366 people. The number of samples used was 191 employees, with the method of determining samples of the Slovin technique. Data collection was obtained through questionnaires and interviews. The analysis techniques used are descriptive statistical analysis and inferential statistical analysis. The data was analyzed by Structural Equation Model (SEM) with the Partial Least Square (PLS) approach and using SmartPLS 3.0 software. The results of the study show that leader-member exchange has a positive and significant effect on work engagement and innovative work behavior, work engagement has a positive and significant effect on innovative work behavior. Work attachment partially mediates the influence of leader-member exchanges on innovative work behaviors. Companies need to pay attention to the implementation of leader-member exchanges and work engagement comprehensively so that innovative work behaviors in employees can be better implemented

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