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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 Knowledge And Supervision Techniques on Nurses’ Compliance With The Implementation of Early Warning Score (EWS) With Work Attitude As An Intervening Nurwarwiyah; Wahyuni Dian Purwati; Rina Anindita
International Journal of Economics Accounting and Management Vol. 2 No. 3 (2025): IJEAM - September 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i3.1512

Abstract

Patient safety is a top priority in hospital services, one of which is achieved through the implementation of early detection systems such as the Early Warning Score (EWS) to prevent the deterioration of patients’ clinical conditions. However, nurse compliance in applying EWS remains a challenge, as observed at Annisa Hospital Cikarang.Objective:To analyze the influence of knowledge and supervision techniques on compliance with EWS implementation, with work attitude as an intervening variable. This study employed a quantitative method with a cross-sectional approach. The index analysis was conducted using the Three Box Method, and data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM–PLS). The population comprised all nurses working in the Emergency Department (ED) and inpatient wards at Annisa Hospital Cikarang. A total sampling technique was applied, resulting in 100 respondents. The findings revealed that, simultaneously, knowledge, supervision techniques, and work attitude significantly influenced compliance with EWS implementation. Partially, knowledge and supervision techniques also had a positive effect on work attitude. Furthermore, work attitude was proven to mediate the effect of knowledge and supervision techniques on nurse compliance. The Three Box Method analysis indicated that although the compliance index was categorized as high, weaknesses persisted in the dimensions of professional responsibility and timely reporting
Strategy to Improve the Competence of Alumni of the Department of Management IPB University Using Tracer Study Sevanya Sagala; Lindawati Kartika
International Journal of Economics Accounting and Management Vol. 2 No. 3 (2025): IJEAM - September 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i3.1514

Abstract

This study aims to formulate strategies for improving the competencies of alumni from the Department of Management, IPB University, using tracer study data from cohorts 53–57 (graduates of 2016–2020). The study has three main objectives: (1) to identify learning activities considered most beneficial and the competencies mastered based on the graduates’ learning outcomes; (2) to assess the relevance of alumni competencies to current labor market needs; and (3) to analyze alumni preferences toward the Department of Management as a platform for competency development. The research employed a quantitative approach with purposive and snowball sampling techniques, involving 154 alumni as respondents. Data were analyzed using descriptive statistics, Importance Performance Analysis (IPA), and Net Promoter Score (NPS). The results indicate that the Kuliah Kerja Nyata (KKN) is a learning activity that provides considerable benefits. Communication skills emerged as the top priority for improvement, as reflected in their position within the “concentrate here” quadrant of the IPA analysis. The NPS results show that alumni demonstrate good loyalty. Recommendations include strengthening skills through internship programs in companies where alumni work or within relevant university units
Green Accounting, Carbon Emission Disclosure And Its Impact On Company Value Dyah Aruning Puspita; Nadela Syahma; Sugeng Hariadi
International Journal of Economics Accounting and Management Vol. 2 No. 3 (2025): IJEAM - September 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i3.1534

Abstract

A company's performance achievements, which raise the company's value through an increase in stock prices on the Indonesia Stock Exchange (IDX), indicate the degree of stakeholder faith in management.. This study tries to investigate the impact of carbon emission disclosure and green accounting on corporate value. The aims of  study to ascertain the impact of carbon emission disclosure and green accounting on company value. Descriptive and verification research methods were used in this quantitative investigation. The population in this study is Palm Oil Issuer Companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period. And the sample used is 9 companies according to the selected criteria. Multiple regression and descriptive analysis are used in this study's analysis method. The study's findings suggest that green accounting significantly affects a company's value and that reporting carbon emissions has a significant impact on that value.This suggests that a company's worth will rise in tandem with its growing use of green accounting, and that disclosure of carbon emissions has a big impact on that value. Put another way, a company's worth tends to rise in proportion to the amount of information it discloses about its carbon emissions
The Influence of Organizational Culture, Organizational Learning and Employee Competency on Employee Performance PT. Bank Mandiri (Persero), Tbk. Area Palembang Arief Muhammad Rafliansyah Nizar; Karimudin, Yos; Hanafi, Agustina; Zunaidah; Afriyadi Cahyadi
International Journal of Economics Accounting and Management Vol. 2 No. 3 (2025): IJEAM - September 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i3.1565

Abstract

This study was conducted to examine the extent to which organizational culture, organizational learning, and employee competence influence employee performance at PT Bank Mandiri (Persero) Tbk., Palembang Arief Area. A total sample of 100 employees was selected to represent the population, with data collection carried out using both primary and secondary sources. Primary data were obtained through structured questionnaires, while secondary data were drawn from relevant organizational documents and records. To analyze the relationships among the variables, multiple linear regression was applied as the primary analytical technique. The results of the study demonstrate that organizational culture has a significant effect on employee performance, organizational learning also exerts a significant influence, and employee competence likewise contributes significantly to improving performance outcomes. These findings collectively highlight the importance of fostering a strong organizational culture, supporting continuous learning initiatives, and enhancing employee competence in order to optimize overall performance within the organization
Enhancing SMEs Competitiveness through ICT Adoption: A Case Study of Gunung Puntang Coffee Nike Yosephine; Ahmad Sulaeman; Sapta Raharja
International Journal of Economics Accounting and Management Vol. 2 No. 3 (2025): IJEAM - September 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i3.1566

Abstract

This paper aims to examine the level, influencing factors, and effectiveness of Information and Communication Technology (ICT) adoption in enhancing the competitiveness of Gunung Puntang coffee SMEs. A quantitative research design was employed using survey data from coffee SMEs in Gunung Puntang. The analysis was conducted with SPSS regression to evaluate the influence of individual, organizational, technological, and external environmental factors on ICT adoption and competitiveness. The results indicate that ICT adoption significantly contributes to improving market access, operational efficiency, and brand visibility of coffee SMEs. However, adoption remains constrained by low digital literacy, limited financial resources, and inadequate infrastructure. The novelty of this study lies in formulating holistic and context-specific strategies to enhance ICT adoption in Gunung Puntang coffee SMEs. The study proposes strategic directions emphasizing the enhancement of ICT literacy through training, coupled with improved access to digital infrastructure, particularly stable internet connectivity. These strategies are expected to optimize ICT adoption among SMEs and strengthen their competitiveness in the growing West Java coffee market.
Determination of Financial Distress In Food and Beverage Subsector Companies Stevany; Dini Hariyanti; Jakaria
International Journal of Economics Accounting and Management Vol. 2 No. 2 (2025): IJEAM - July 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i2.1278

Abstract

This study aims to determine the influence of profitability, leverage, good corporate governance, gender diversity, political connections, and consumer protection policies on financial difficulties in food and beverage companies listed on the Indonesia Stock Exchange. The sample was collected using purposive sampling, with a total of 27 companies meeting the criteria during the research period. The analysis method used was panel data regression processed using EViews software. The results of this study indicate that profitability has a positive effect on financial distress, meaning that companies with high profits may face certain financial pressures that may be caused by large investments or aggressive expansion. Meanwhile, leverage, good corporate governance, and gender diversity were found to have a negative impact on financial distress, indicating that cautious financing structures, sound managerial practices, and diversity in leadership can reduce the likelihood of a company experiencing financial distress. On the other hand, political connections and consumer protection policies did not show a significant impact on companies' financial difficulties, suggesting that these external factors may not be the primary determinants of the financial condition of food and beverage companies. These findings are expected to contribute to academic literature and serve as considerations for management and stakeholders in making strategic decisions to avoid potential bankruptcy risks in the future.
Strategies For Implementing Activity Priority Analysis (APK) To Achieve Good Governance In Indonesia Ihwan Arifuddin; Jumadi; Muhammad Yamin; Wahira; Andi Kasmawati
International Journal of Economics Accounting and Management Vol. 2 No. 2 (2025): IJEAM - July 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i2.1283

Abstract

Local government budgets in Indonesia often fail to translate planned development objectives into actual outcomes. This study investigates how entrenched budget politics – the interplay of political interests, corrupt networks, and weak fiscal rules – creates a persistent gap between planned and actual budgets. A review of recent studies shows that pervasive “budget leakage” and interest-group capture divert public funds away from priority services and misallocate scarce resources. We articulate the research gap: while public financial management is well studied, few analyses focus on the political dynamics of local budgeting or why reforms fail to curb corruption. Using Dunn’s policy evaluation framework (with criteria such as effectiveness, efficiency, adequacy, responsiveness, and appropriateness), we propose a systematic evaluation of local budgets. We empirically analyze Indonesian subnational deficits (exceeding statutory caps) to illustrate flawed fiscal policies. We then explore the causes of misaligned programs: incumbent leaders exploit loopholes (e.g., padded grants in election years) and finance deficits for votes. We demonstrate how the current planning system allows for political capture by citing examples of inflated project lists and unimplemented “ghost” programs. As a solution, we describe an Activity Priority Analysis (APK) – a multi-stakeholder, evidence-based budgeting process where government, academia, and civil society collaboratively vet and rank programs. We outline the evaluation steps using Dunn’s criteria to judge budget outcomes. The diagrams illustrate the proposed APK workflow.
The Effect of Company Size, Leverage, Profitability, and Company Growth on Company Value Muhamad Taufiq; Sumiyarti; Pardomuan Sihombing
International Journal of Economics Accounting and Management Vol. 2 No. 2 (2025): IJEAM - July 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i2.1289

Abstract

The purpose of this study is to examine the effect of Size, leverage, profitability, and company growth on company value, with interest rates as a moderating variable. The population in this study consists of companies in the coal sub-sector listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sampling technique used is purposive sampling, resulting in a total of 14 research samples being used in this study. The data analysis technique used in this study is panel data regression. The analysis results show that Size has a negative and significant effect on Firm Value; Leverage has a positive but insignificant effect on Firm Value; Profitability has a negative and significant effect on Firm Value; Firm Growth has a positive but insignificant effect on Firm Value; Interest Rate has a negative but insignificant effect on Firm Value; Interest Rate cannot moderate Size on Firm Value; Interest Rate cannot moderate Leverage on Firm Value; Interest Rate can moderate Profitability on Firm Value; Interest Rate can moderate Firm Growth on Firm Value.
Analysis of the Influence of Learning Organization, Work Motivation, and Work Environment on Employee Performance Mediated by Job Satisfaction Among Employees at PT. XYZ Tolitoli I Made Agus Adi Mertha; Juanna Judith Huliselan
International Journal of Economics Accounting and Management Vol. 2 No. 2 (2025): IJEAM - July 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i2.1329

Abstract

In the era of Volatility, Uncertainty, Complexity, and Ambiguity (VUCA), companies are required to maximize and professionalize human resource management to achieve optimal performance in reaching organizational goals. This study aims to analyze the influence of Learning Organization, Work Motivation, and Work Environment on Employee Performance with Job Satisfaction as a mediating variable. The research uses a quantitative approach with a cross-sectional method. Data were collected through an online questionnaire modified from previous research instruments. The respondents consisted of 75 employees at PT. XYZ located in Tolitoli with a minimum work tenure of one year. Data analysis was conducted using SmartPLS software. The results show that all variables have a positive and significant influence on Job Satisfaction and Employee Performance, and Job Satisfaction can mediate the influence of Learning Organization, Work Motivation, and Work Environment on Employee Performance. These findings provide theoretical implications for human resource management and managerial implications for PT. XYZ Tolitoli in formulating strategies to improve employee performance. The study also acknowledges limitations, particularly in scope and methods used, and recommends further research with broader coverage and approaches
The Influence of Financial Reward And Non-Financial Reward On Job Performance Mediated By Job Satisfaction At PT. X Adinda Rachel Donda Hotnida L. Tobing
International Journal of Economics Accounting and Management Vol. 2 No. 2 (2025): IJEAM - July 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i2.1388

Abstract

Employees are the most valuable assets within a company or organization, as they serve as one of the driving forces in achieving the company’s goals based on its vision and mission. Therefore, companies need to pay attention to various aspects of human resource management within their organizations. This study uses several variables, namely financial reward, non-financial reward, job satisfaction, and job performance. The method used in this study is non-probability sampling with a saturated sampling approach. This research was conducted on all employees at PT. X who met the criteria defined by the researcher, and the data were collected through online questionnaires to facilitate the data collection process. Data analysis was carried out using the Structural Equation Modelling (SEM) method with the PLS-SEM application.The results of this study indicate that some variables have significant effects while others do not. Financial reward does not significantly influence job satisfaction or job performance, including through its mediating pathway. In contrast, non-financial reward has a significant effect on job satisfaction and also contributes to job performance through the existing mediating pathway in PT. X

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