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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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Analysis of the Influence of Perceived Ease of Use, Service Content Quality, Customer Service Quality on Continuance Intention Through Customers Satisfaction in Users My Telkomsel in Manado Yolanda Soedibyo; Gerald Stevanus Sumual Sompie
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.v1i6.1124

Abstract

MyTelkomsel application is a self-service formed by Telkomsel as an application that can help users manage accounts and access customer services via smartphones. MyTelkomsel is an application that provides information on users in a provider.  This study aims to determine the effect of Perceived Ease of Use, Service Content Quality, Customer Service Quality on Continuance Intention through Customer Satisfaction. The expected benefits of this research are that it can contribute to the development of science specifically on factors that can affect Continuance Intention based on the influence variables of Perceived Ease of Use, Service Content Quality, Customer Service Quality, and Customer Satisfaction.  This research is a causal research that uses a quantitative approach and uses AMOS 24.0 software as data processing to process primary data from 125 MyTelkomsel application users in Manado who have been collected using the Snowball Sampling technique. The characteristics of the respondents in this study are male and female, aged 18-60 years, domiciled in Manado, downloaded MyTelkomsel application independently, used MyTelkomsel application at least once in 12 months, actively using MyTelkomsel application until now, and have contacted Vero in MyTelkomsel application.  The results of this study are that all variables in the study have a positive and significant effect on Continuance Intention, namely, Perceived Ease of Use, Service Content Quality, Customer Service Quality.
The Influence of Convenience, Design, Trustworthiness, Price, And Various Food Choices On Customer Loyalty Through Perceived Value Among Gofood Customers In Surabaya Kelvin Andreas Theli; Yolanda Soedibyo
International Journal of Economics Accounting and Management Vol. 1 No. 6 (2025): IJEAM - March 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

PT. Gojek Indonesia, a technology company founded by Nadiem Makarim in 2009 in Jakarta, has developed into one of the leading digital platforms in Indonesia, operating in 167 cities and districts. GoFood is a well-known and frequently used e-commerce platform in Indonesia. GoFood functions as an online food or drink delivery service, so that users can order food or drinks without having to go to the restaurant's physical location, making the process more practical and time efficient. This research aims to determine the influence of Convenience, Design, Trustworthiness, Price, Various Food Choices, on Customer Loyalty through Perceived Value. This research is causal in nature using a quantitative approach and processing using AMOS 24.0 software and have 175 GoFood customers in Surabaya which have been collected using the Snowball Sampling sampling technique. The results of this research are that all variables have a positive and significant effect on Customer Loyalty, which are Perceived Value, Convenience, Design, Trustworthiness, Price, Various Food Choices.
Factors Influencing Purchase Intention with Brand Image Moderation on Hotto Purto in Surabaya Stefanny Widjaja; Dewi Surya Wuisan
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.v1i6.1145

Abstract

This study aims to analyze the factors that influence purchase intention on Hotto Purto products in Surabaya with Brand Image as a moderating variable. The factors analyzed are Electronic Word of Mouth (eWOM), Perceived Quality, and Consumer Confidence. The role of Brand Image is tested in strengthening the influence of these three factors on consumer purchase intention. The method used in this study is a quantitative approach with data collection through questionnaires distributed to Hotto Purto consumers in Surabaya. The collected data were then analyzed using regression analysis techniques and moderation tests to test the relationship between the variables studied. The results showed that eWOM, Perceived Quality, and Consumer Confidence have a positive and significant influence on Brand Image. In addition, Brand Image acts as a moderating variable that strengthens the influence of these factors on purchase intention. These findings indicate that a positive brand image, formed by information from eWOM, perceived quality, and consumer trust levels, can increase product purchase intention. This study contributes to marketing theory by identifying the important role of Brand Image in strengthening the influence of factors that influence purchase intention
The Effect of Workload and Job burnout on Turnover Intention with Job satisfaction as mediation variable (Study at PT.Indiratex Spindo) Yupono Bagyo; Darrel Rafif Zulfikar
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.v1i6.1151

Abstract

This study aims to analyze the effect of workload and job burnout on turnover intention, with job satisfaction as a mediating variable at PT Indiratex Spindo. A quantitative approach was applied using Partial Least Square (PLS) analysis. The sample consisted of 60 employees selected through the Slovin formula. Data collection was conducted using a questionnaire with a Likert scale. The results indicate that workload does not significantly affect turnover intention but has a significant positive effect on job satisfaction. Job burnout negatively and significantly affects job satisfaction but does not significantly impact turnover intention. Job satisfaction has a negative and significant influence on turnover intention. Furthermore, job satisfaction mediates the effect of workload and job burnout on turnover intention. These findings provide insights for companies in managing workload and job burnout to improve job satisfaction and reduce turnover intention
The Effect of Inclusive Leadership, Employee Well-Being, Corporate Culture, And Affective Commitment on Intrinsic Motivation And Employee Performance In Employees of A Leading Bakery Company In Indonesia Lastrianna Tampubolon; Juanna Judith Huliselan
International Journal of Economics Accounting and Management Vol. 1 No. 6 (2025): IJEAM - March 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

The purpose of this study was to examines the influence of inclusive leadership on employee performance at PT XYZ Medan, by considering mediating variables such as employee welfare, company culture, affective commitment and intrinsic motivation. This research uses a quantitative method of data collection by filling out questionnaires by 180 respondents. Data was measured using a Likert scale, then analyzed using the Partial Least Square-Structural Model (PLS-SEM). The research results show that most of the variables have a positive and significant influence, except that the influence of employee welfare on employee performance, employee welfare on employee performance, and inclusive leadership on employee performance which is mediated by affective commitment is not significant. The importance of a strong company culture and inclusive leadership in creating a supportive work environment, increasing employee engagement, and driving organizational performance. It is hoped that the research results can strengthen human resource management, especially in maximizing intrinsic motivation and employee performance. The theoretical and practical implications of this research offer new insights for the development of organizational behavior theory and human resource management (HRM) practice
Analysis of Willingness To Pay Parking Service Rates at The Sunrise Beach Tourist Object Anak Agung Bagus Ngurah Nararya Nata; Ni Nyoman Reni Suasih
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.v1i6.1170

Abstract

Tourism is an important sector in the Indonesian economy, supported by natural beauty, cultural diversity, and rich historical heritage, making it a favorite destination for domestic and foreign tourists. To optimize the benefits of this sector, the government and tourism destination managers implement a Parking Service Tariff policy for visitors. The purpose of this study is to explain the Influence of Individual Income, Individual Preferences, and Views on Brands on Willingness to Pay Retribution. The population of this study was all visitors to Matahari Terbit Beach, Sanur Denpasar whose exact number is unknown (Infinite). The number of samples used in this study was 190 respondents, taken using a purposive sampling technique. The data collection method used a questionnaire distributed online and offline with a google form. The data analysis technique used was multiple linear regression analysis. The results of the analysis showed that individual income, individual preferences, and views on brands had a positive and significant effect on the willingness to pay retribution. This study is expected to provide relevant and useful input for Matahari Terbit Beach managers regarding efforts to improve performance through research results
The Influence of Price Earning Ratio (PER), Earning Per Share (EPS), Debt To Equity Ratio (DER) and Cash Dividend Policy on Stock Prices of Companies Listed on the IDX(Study on Consumer Goods Sector Companies for the Period 2019-2022) Novita Yura; Jullie J. Sondakh; Claudia W. M. Korompis
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.v1i6.1171

Abstract

This study aims to analyze the impact of Price Earning Ratio (PER), Earnings Per Share (EPS), Debt to Equity Ratio (DER), and Cash Dividend Policy on the stock prices of companies listed on the Indonesia Stock Exchange (IDX), focusing on the Consumer Goods sector for the 2019-2022 period. This research adopts a quantitative approach utilizing secondary data. The sampling technique used is purposive sampling, a non-probability sampling method, which resulted in 23 selected companies from a total of 119. The data were analyzed using descriptive statistical analysis, classical assumption tests, multiple linear regression, and hypothesis testing with IBM SPSS version 26. The findings indicate that PER, EPS, and cash dividends significantly influence stock prices, suggesting that strong financial performance and consistent dividend distribution enhance investor confidence. Conversely, DER does not show a significant effect, implying that the company's capital structure does not directly impact stock price fluctuations in the Consumer Goods sector. These findings provide valuable insights for investors and financial managers in making informed investment decisions.
Earning Management, Firm Size And Its Effect on Tax Aggressiveness With Good Corporate Governance As a Moderating Dyah Aruning Puspita; Elysabet Ucy Wulandari; Sugeng Hariadi
International Journal of Economics Accounting and Management Vol. 2 No. 1 (2025): IJEAM - May 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i1.1146

Abstract

Tax aggressiveness is a strategy used by businesses to reduce their tax liabilities. This study is part of a quantitative investigation that looks at how aggressive activities with sound corporate governance, as a moderator, are affected by income management and company size in manufacturing firms and how this affects the IDX in the consumer goods industrial sector. The Indonesia Stock Exchange's official website, https://www.idx.co.id, provides secondary data for this study.Eleven samples listed on the Indonesia Stock Exchange were subjected to multiple linear regression analysis for data analysis in this study. According to the study's findings, tax aggressiveness is significantly impacted by sound corporate governance using an independent commissioner proxy, but it is not significantly impacted by earnings management or firm size. The association between tax aggression and productive management is not moderated by independent commissioners. In the meantime, the company's relationship to tax aggression is moderated by independent commissioners
Analysis of the Effective Tax Rate and Its Determinant Factors Tufahati Ainia Mandavani; Einde Evana; Trijoko Prasetyo
International Journal of Economics Accounting and Management Vol. 2 No. 1 (2025): IJEAM - May 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i1.1201

Abstract

Tax avoidance remains a significant concern in Indonesia’s tax administration, particularly among publicly traded companies on the Indonesia Stock Exchange. This research explores the disparity in Effective Tax Rate (ETR) as an indicator of tax avoidance across various industry sectors and aims to determine the key factors driving these disparities. The study evaluates sectoral attributes such as financial complexity, transfer pricing mechanisms, capital structure, and deferred tax liabilities. Employing panel data regression on a dataset of 135 firms from eleven different sectors over a five-year timeframe, this study analyzes the influence of these variables on corporate tax avoidance. The results show that transfer pricing, capital structure, and deferred tax costs have a notable impact on ETR, suggesting their significance in shaping corporate tax strategies. Furthermore, the research indicates that patterns of tax avoidance vary across sectors, with industries such as mining, finance, and manufacturing displaying more pronounced avoidance practices. These findings underscore the tendency of firms to adopt tax planning approaches that align with the unique characteristics of their respective sectors. Ultimately, the study offers meaningful insights into corporate tax behavior and contributes to the formulation of more effective, sector-based tax compliance policies for regulators and decision-makers.
Determinants of Dividend Policy with Good Corporate Governance as a Moderator: Evidence from LQ45 Companies on the Indonesia Stock Exchange Suhandi; Tri Kunawangsih Purnamaningrum; Pardomuan Sihombing
International Journal of Economics Accounting and Management Vol. 2 No. 1 (2025): IJEAM - May 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i1.1206

Abstract

The goal of this study was to examine LQ45 businesses' dividend policies on the Indonesia Stock Exchange by dissecting their dividend policy drivers and controlling variables using excellent corporate governance as a moderator. Participants in the research were companies that were included in the LQ45 index for the years 2019 and 2023. As part of a causal research strategy, hypothesis testing was used. The sample was determined using a purposeful sampling technique, which resulted in 25 sample businesses. In order to analyze the data, panel data regression was used. This statistical program was constructed using Eviews version 13.0. Results showed that dividend policy is affected by profitability, interest rates, and excellent corporate governance in a favorable way, and by leverage and free cash flow in a negative one. There was also no correlation between company size and dividend policy. One interesting finding is that effective corporate governance acts as a moderator, enhancing the influence of free cash flow on dividend policy while reducing the impacts of profitability, debt, and firm size. Good corporate governance did nothing to reduce the correlation between dividend policy and interest rates.

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