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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 Effect Of Profitability, Leverage, Company Size, Liquidity, And Free Cash Flow On The Dividend Payout Ratio In Hidiv20 Index Companies Listed On The Indonesia Stock Exchange James Riady
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.v2i2.1392

Abstract

This study aims to analyze the effect of profitability, leverage, company size, liquidity, and free cash flow on dividend payout ratio in companies included in the HIDIV20 index on the Indonesia Stock Exchange during the period 2017–2022. The research method used is a quantitative approach. The data used are secondary data in the form of company financial reports obtained from the official website of the Indonesia Stock Exchange and the annual reports of each company. The results of the study indicate that company size has a significant negative effect on dividend distribution. This indicates that companies with larger sizes tend to pay lower dividends, possibly due to the priority of allocating funds to internal needs, such as investment or expansion. Meanwhile, other independent variables, namely profitability, leverage, liquidity, and free cash flow, do not have a significant effect on dividend distribution
Strategy For Improving Employee Performance And Commitment To The Organization Through Strengthening Organizational Culture And Work Motivation Kusuma Adi Prasetyo
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.v2i2.1415

Abstract

This study aims to identify strategies for improving employee performance and commitment through the role of organizational culture and work motivation in the Traffic Control and Order Section of the Bogor City Transportation Agency. This study uses a quantitative approach with survey methods and path analysis. Sample selection used the probability sampling method with area sampling technique. The questionnaire was distributed to 140 employees. The analytical tool used is Structural Equation Modeling (SEM) and processed with the help of SmartPLS version 4.0 software. The research results show that organizational culture has a positive but insignificant effect on employee performance and employee commitment to the organization, but it has a positive and significant effect through work motivation as a mediating variable. Organizational culture has been proven to influence work motivation, while work motivation can enhance employee performance and commitment to the organization. This means that to improve employee performance and commitment to the organization, it can be achieved by enhancing organizational culture and work motivation both directly and indirectly
The Influence of Perceived Value on Purchase Intention Through Brand Image at Kambaniru Beach Hotel & Resort, East Sumba Theresia Silvie Lena Leba; Hananiel M. Gunawan
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.v2i2.1426

Abstract

Consumer perception is part of a brand's journey to obtain an image that can be viewed better than before because consumers have evaluated and observed as a whole based on information that has been dug up from various sources. When consumers make a consideration, the variables that need to be evaluated from various existing factors use several types such as in this study using quality of benefits value, monetary value, social status value, information value, preference value, which are expected in this study, will affect the brand image of the object of the researcher's research, namely the Kambaniru Hotel in East Sumba. When the brand image increases, it will eventually give rise to the intention to buy or transact (purchase intention). This study uses a non-probability sampling method that is aimed directly at consumers who have stayed at the Kambaniru Hotel, East Sumba during the period of October 2024. The collection of respondent data is shared online to make it easier for researchers to collect data so that it can be processed later. This study uses SEM (Structural Equation Modeling) analysis with the PLS-SEM application. The results of this study indicate that social status has an influence on brand image and can increase a person or potential consumer to intend to stay at the Kambaniru Hotel when they visit East Sumba
The Effect of Investment Opportunity Set, Company Growth, and Debt Covenant on Accounting Conservatism in Consumer Goods Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) 2018-2021 Mondhi; Wehdawati; Muhammad Zainal Arifin; Adelia Maulida; Fahrina; Muthia Putri Ramadhani Arasy Hasan
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.v2i2.1435

Abstract

A business phenomena that happens in consumer products manufacturing firms like PT Kimia Farma Tbk. and other businesses due to the emergence of conflicts of interest such as cases related to overstated profits. The conflicts that occur can be reduced by applying the principles of accounting conservatism. Agency theory is supported to explain that accounting conservatism is a signal given to avoid a manager's opportunistic behavior when financial reports are presented. The purpose of this study was to determine the effect of debt covenants, business expansion, investment conservative prospects in accounting. Consumer product companies listed on the Indonesia Stock Exchange between 2018 and 2021 represent the target population of this research. which report complete financial reports. The sample selection technique is saturated sample technique. The sample that meets the criteria is 25 companies. Multiple regression analysis serves as the analytical method applied in this research. Hypothesis testing is conducted using version 25.0 of the SPSS software for Windows. Simultaneous test results show that investment opportunity set, company growth, and debt covenants influence accounting conservatism. The results of partial hypothesis testing indicate that investment opportunities yield a significance level of 0.715> 0.050, suggesting that such opportunities do not have a statistically significant influence on accounting conservatism, hence H1 is rejected. H2 is supported as business expansion exerts a negative impact on accounting conservatism (significant value 0.000 < 0.050), and H3 is supported as well since debt covenants are shown to negatively affect accounting conservatism (significant value 0.000 < 0.05)
Analysis of the Determination of Factors Influencing Foreign Direct Investment in ASEAN for the Period 2019-2023 Rista Fauziyah Yuliani; Syofriza Syofyan; Ida Busnetty
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.v2i2.1439

Abstract

This study aims to analyze the determinants of Foreign Direct Investment in ASEAN during the 2019–2023 period, considering economic and institutional factors. The main issue raised is the fluctuation of FDI inflows in ASEAN countries which are not always in line with economic growth, political stability, and the quality of regulations of each country. To answer this problem, a quantitative approach is used with a panel data regression model. The independent variables explained include Gross Domestic Product, Labor Force Participation Rate, Wages, Political Stability, Regulatory Quality, Inflation, and Interest Rates. The results of the analysis show that GDP has a significant positive effect on Foreign Direct Investment, Wages show a significant negative effect on Foreign Direct Investment, Labor Force Participation Rate and Interest Rates show a positive sign but do not significantly influence Foreign Direct Investment. While inflation has a negative sign but does not significantly influence Foreign Direct Investment. The Stability and Regulatory Quality variables show a negative sign that is not significant on foreign direct investment. This study concludes that the combination of economic growth and institutional strengthening is the main key in attracting Foreign Direct Investment. Therefore, for ASEAN countries that want to increase the attractiveness of foreign investment, it is necessary to focus not only on economic growth, but also on institutional reforms that support a long-term investment climate.
The Effect of Profitability, Leverage, and Free Cash Flow on Dividend Policy with Good Corporate Governance as a Moderating Variable Ni Putu Suriani; Ni Gusti Putu Wirawati
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.v2i2.1440

Abstract

This study aims to analyze the effect of profitability, leverage, and free cash flow on dividend policy, with good corporate governance as a moderating variable. The research was conducted on energy sector companies listed on the Indonesia Stock Exchange, using a sample of 20 companies over a three-year observation period from 2021 to 2023,nresulting in a total of 60 data points selected through purposive sampling. This study employed a quantitative approach using secondary data obtained from the companies’ financial statements during the observation period. Hypothesis testing was carried out using Moderated Regression Analysis (MRA). The results indicate that profitability and leverage have no significant effect on dividend policy, whereas free cash flow has a significant negative effect. Managerial ownership was found to weaken the negative effect of free cash flow on dividend policy, but it did not moderate the influence of profitability and leverage. Institutional ownership did not moderate the effects of profitability, leverage, or free cash flow on dividend policy
Investment Decision-Making Through Technical Analysis of LQ45 Stocks Movements Sophia Andina; Ida Busnetty; Agustina Suparyanti
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.v2i2.1444

Abstract

Investment decisions in financial markets often face challenges during periods of high price fluctuation and inconsistent trends. This study investigates the role of technical analysis in guiding short-to medium-term investment strategies by evaluating the effectiveness of Bollinger Bands and the Stochastic Oscillator. The research focuses on four stocks from the LQ45 Index – Bank Rakyat Indonesia, Sumber Alfaria Trijaya, Adaro Energy Indonesia, and Unilever Indonesia – analyzing their price movements throughout the 2024 period. A quantitive descriptive method was employed to proccess daily stock price data and identify signals related to overbought and oversold market conditions. The findings reveal that the combination of both indicators generates reliable signals for anticipating trend reversals and supports informed buy or sell actions. The study confirms that technical analysis provides meaningful insights for investors to manage market fluctuations effectively. The conclusion highlights that applying technical indicators consistently can enhance decision-making accuracy, particularly for investors aiming to optimize entry and exit timing. This research contributes to the understanding of how chart-based tools can be integrated into practical investment strategies in dynamic market environments
The Influence of Investment Decisions, Dividend Policies, and Financing Decisions on Company Value in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) Indah Saputri; Sulastri; Shelfi Malinda
International Journal of Economics Accounting and Management Vol. 2 No. 4 (2025): IJEAM - November 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i4.1634

Abstract

This study aims to analyze and examine the effect of investment decisions, dividend policies, and financing decisions on company value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2024. The population in this study consisted of 228 manufacturing companies, with a sampling technique using purposive sampling, resulting in 38 sample companies with a total of 266 observations over seven years of observation. The type of data used was secondary data. The analysis technique used multiple linear regression analysis with classical assumption tests, t-tests, F-tests, and the coefficient of determination (R²). The results show that simultaneously, investment decisions, dividend policies, and financing decisions have a significant effect on company value. Partially, investment decisions have a negative effect on company value, while dividend policies and financing decisions have a positive effect on company value in manufacturing companies listed on the IDX.2.
The Influence of Sharia Corporate Governance on Financial Performance of Islamic Commercial Banks in Indonesia Melida Sari; Isni Andriana; Muizzuddin
International Journal of Economics Accounting and Management Vol. 2 No. 4 (2025): IJEAM - November 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i4.1638

Abstract

This study aims to analyze and test the influence of Sharia Corporate Governance (SCG) on the financial performance of Islamic commercial banks in Indonesia during the 2020-2024 period. The SCG principles in this study consist of transparency, accountability, responsibility, independence, fairness, and the role of the Sharia Supervisory Board (SSB). This study uses a quantitative method with a content analysis approach to the annual reports of Islamic commercial banks registered with the Financial Services Authority (OJK). The study population includes all Islamic commercial banks in Indonesia, with a purposive sampling technique, resulting in 13 Islamic banks as observation samples. Data were analyzed using multiple linear regression to test the influence of each SCG variable on financial performance, proxied by Return on Assets (ROA). The results showed that the SCG variables simultaneously had a significant effect on the financial performance of Islamic commercial banks. Partially, the SCG variables proxied by transparency, accountability, independence, and fairness had a significant effect on financial performance, while the SCG variables proxied by responsibility and SSB did not have a significant effect on financial performance. These results indicate that the effective implementation of SCG principles is able to increase legitimacy and public trust, which ultimately has an impact on improving the financial performance of Islamic commercial banks in Indonesia
Synergy between Sharia Trade Financing and Indonesian Economic Diplomacy in Enhancing Intra-OIC Trade abdulmajid; Hozinul Asror; Nur Kholis
International Journal of Economics Accounting and Management Vol. 2 No. 4 (2025): IJEAM - November 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i4.1635

Abstract

This study aims to analyze the synergy between Islamic trade financing and Indonesia's economic diplomacy in strengthening intra-Organization of Islamic Cooperation (OIC) trade. Although various Islamic economic initiatives have been launched through the Islamic Development Bank (IsDB) and the International Islamic Trade Finance Corporation (ITFC), the level of economic integration among OIC member countries remains relatively low, with intra-OIC trade accounting for only 16–17% of the total global trade of member countries. This condition indicates a gap between the financial potential of Islamic financial institutions and the effectiveness of national economic diplomacy policies. This study uses a qualitative approach through a literature review to explore academic literature, policy documents, and reports from Islamic financial and diplomatic institutions. The results of the analysis show that sharia trade financing plays an important role in supporting trade flows between Muslim countries through financial instruments such as murabahah, istisna, and wakalah bil ujrah, but its impact is still limited without the support of proactive economic diplomacy. Furthermore, Indonesia's economic diplomacy focuses on promoting halal products and multilateral cooperation, but it has not been effectively integrated with existing sharia financing schemes. This study recommends developing an Islamic Economic Diplomacy model that incorporates financial and diplomatic dimensions into a single policy framework, emphasizing three main pillars: institutional coordination, integration of financing and trade promotion, and strengthening of value-based diplomacy based on maqāṣid al-sharī‘ah. This synergy is expected to enhance intra-OIC trade competitiveness, expand the global halal value chain, and position Indonesia as the center of gravity for a just, inclusive, and sustainable global Islamic economy.

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