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Abdul Khaliq
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INDONESIA
International Journal of Management, Economic and Accounting
Published by Yayasan Sinergi Multidimensi Kreatif
ISSN : -     EISSN : 30255627     DOI : https://doi.org/10.61306/ijmea
Core Subject : Economy,
Economics, Econometrics & Finance
The International Journal of Management, Economic and Accounting is an academic journal published bimonthly. This journal features the latest research in the fields of management, economics, and accounting, covering topics such as strategic management, micro and macroeconomics, corporate finance, management accounting, and more. Through a rigorous peer-review process, this journal aims to serve as a valuable resource for readers interested in exploring and advancing knowledge in these disciplines.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 28 Documents
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Search results for , issue "Vol. 3 No. 6 (2025): December 2025" : 28 Documents clear
THE EFFECT OF AUDIT QUALITY, AUDIT COMMITTEE, AND AUDIT TENURE ON FRAUD IN FINANCIAL REPORTS: (Empirical Study of Healthcare Manufacturing Companies Listed on the Indonesia Stock Exchange 2019–2023) Nurhasanah; Emi Masyitah; Ina Liswanty
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v3i6.656

Abstract

This study is motivated by the increasing cases of financial statement fraud in the Indonesian healthcare sector, such as PT Indofarma Tbk and PT Kimia Farma Tbk, which caused significant losses Based on the Fraud Triangle theory, fraud occurs due to pressure, opportunity, and rationalization. This research aims to analyze the effect of audit quality, audit committee, and audit tenure on financial statement fraud in healthcare manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2019-2023. The research employed a quantitative approach with an associative method Secondary data from annual financial reports were analyzed using multiple linear regression after passing classical assumption tests. The results show that audit quality, audit committee, and audit tenure partially have no significant effect on financial statement fraud . However, simultaneously, the three variables have an influence, although not significant, on financial statement fraud . These findings indicate that preventing fraud does not rely solely on these internal factors but requires more comprehensive supervision and the implementation of good corporate governance
THE EFFECT OF AUDIT FEE, AUDIT TENURE, AND COMPANY SIZE ON AUDIT QUALITY : (An Empirical Study Of Manufacturing Companies In The Food & Beverage Sub-Sector Listed on The Indonesia Stock Exchange 2019-2023) Nadila Ayuni; Emi Masyitah; Ina Liswanty
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to analyze the influence of audit fees, audit Tenure, and company size on audit quality in manufacturing companies in the Food & beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. The underlying phenomenon of this research is the rise in cases of financial statement manipulation, which have raised public doubts about audit quality. The research method used is a quantitative associative approach, utilizing secondary data in the form of companies' annual financial reports. The research sample was obtained using a purposive sampling technique of 17 companies. Data analysis was performed using logistic regression. The analysis results indicate that audit fees, audit Tenure, and company size have no significant effect. Simultaneously, all three independent variables influence audit quality. The Nagelkerke R Square value of 0.057 indicates that the independent variables are able to explain the variation in audit quality by a percentage, while the remainder is influenced by other factors outside the model. This finding confirms that the amount of audit fees, length of audit engagement, and company size are not always determining factors.
Analysis of Gen Z Consumer Behavior in Visiting Malaysian Crab Mangrove Tourist Destinations: The Role of Tourist Perceptions and Preferences Elfitra Desy Surya; Sri Rahayu; Rashdan Bin Rashid; Muhammad Faishal Annas
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v3i6.663

Abstract

This study aims to analyze the influence of tourist perception on loyalty mediated by tourist satisfaction in tourist destinations, focusing on Crab Mangrove Park, Malaysia. Tourists' perception of the quality of services, facilities, and natural attractions of destinations is considered an important factor in shaping the level of satisfaction which then affects tourist loyalty. In this study, we used a quantitative method with a survey approach to tourists who visited Crab Mangrove Park. The results of the study show that tourists' perception of tourist destinations has a positive and significant influence on their satisfaction. Traveler satisfaction, in turn, has been shown to mediate the relationship between perception and loyalty. Tourists who have a positive perception of the quality of service, natural beauty, and experience provided by the destination tend to feel satisfied and more loyal to the destination. This study advises tourist destination managers to improve the quality of services and experiences in accordance with travelers' preferences to create sustainable loyalty. Additionally, it's important for destination managers to pay attention to travelers' perceptions, as this contributes greatly to their satisfaction and loyalty levels in the future.
Enhancing Community-Based Renewable Energy Literacy Through University CSR Collaboration: A Comparative Study of UNPAB Indonesia and PTSS Malaysia Sri Rahayu, Sri Rahayu; Elfitra Desy Surya; Rosasmanizan Binti Ahmad; Faisal
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v3i6.664

Abstract

This study examines the role of university-led Corporate Social Responsibility (CSR) programs in enhancing community-based renewable energy literacy through a comparative analysis of Universitas Pembangunan Panca Budi (UNPAB), Indonesia, and Polytechnic Tuanku Syed Sirajuddin (PTSS), Malaysia. As the global transition toward sustainable energy accelerates, universities are increasingly expected to contribute to environmental education and community empowerment. Using a qualitative comparative case study approach, data were collected through interviews, documentation, and field observations of CSR activities conducted by both institutions. The findings reveal that CSR programs integrating renewable energy education significantly improve community knowledge, awareness, and practical skills related to solar energy, waste-to-energy systems, and energy conservation practices. The study also highlights differences in program design, stakeholder engagement, and implementation strategies between UNPAB and PTSS, shaped by institutional capacity and national energy policies. Furthermore, the research underscores the importance of cross-border academic collaboration in strengthening sustainable development initiatives. This study contributes to the discourse on CSR in higher education by offering a model for integrating renewable energy literacy into community-focused programs and providing strategic recommendations to enhance future CSR-based sustainability efforts.
Strategic Management of Sharia Hedging in Addressing Risks in the Digital Era Hernawaty; Efrizal Adil; Patwa Nirmala
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v3i6.665

Abstract

This study aims to explore the strategic management of sharia hedging in addressing risks in the digital era. With the rapid development of technology and digitalization, the Islamic financial sector is faced with new challenges, including market volatility, operational risk, and cyber threats. The methodology used in this study is qualitative analysis and case studies involving several Islamic financial institutions. The results show that the implementation of sharia-compliant sharia hedging strategies not only helps mitigate risks but also enhances institutional competitiveness in an ever-changing environment. The adopted strategies include the use of sharia-compliant instruments such as sukuk and derivative contracts, as well as digital innovation in risk management systems. This study recommends the importance of collaboration between regulators and practitioners to develop a more effective and sharia-compliant hedging framework, as well as the need for education for stakeholders in understanding and implementing hedging strategies in the digital era. These results are expected to make a significant contribution to the development of risk management practices in the Islamic financial industry.
ACCOUNTABILITY AND TRANSPARENCY OF DISTRICT FINANCIAL REPORTS Irawan; Ilham Ramdhan Nasution; Ahmad Sani
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

The purpose of this study is to explain and describe the accountability and transparency of sub-district financial management from the planning, implementation, administration, and accountability processes. This research design uses a qualitative approach with in-depth interview instruments with sources who have competence in their fields. Based on the results of the research analysis, it can be concluded that accountability in the sub-district government has been implemented in accordance with the Minister of Home Affairs Regulation Number 113 of 2014, which includes planning, implementation, administration, reporting, and accountability. The obligation to account for financial reports and budget realization has been carried out through APBD reporting which is reported directly to the Medan City Government at the end of each month and semester 1 and semester. Transparency has been well-established, with every activity reported on an application provided by the Medan mayor. Sub-districts implement the principle of transparency in financial reporting through the LKPP application, which is uploaded directly by the Medan City Government, allowing the public to access all of the data.
Digital Finance Strengthening Model to Support Sustainable Supply Chains for MSMEs in Sei Semayang Village Syaula, Maya; Pratama, Siswa; Ayu Lestari, Dinda
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This research aims to explore the role of digital finance in supporting sustainable supply chains in Micro, Small, and Medium Enterprises (MSMEs) in Sei Semayang Village. The approach used is descriptive qualitative with data collection through in-depth interviews, field observations, and documentation of MSME transactions. The research informants consist of MSME actors, suppliers, as well as financial and fintech institutions related to MSME operational activities. The results of the study show that digital finance, such as e-wallets, mobile banking, QRIS, and fintech platforms, is able to improve the efficiency of financial management, accelerate cash flow, and smooth the supply chain of MSMEs. The integration of the digital financial system with raw material procurement, production, and distribution allows the flow of capital and goods to run more stable and transparent. However, the adoption of digital finance is still limited due to low digital and financial literacy, limited infrastructure, and dependence on traditional suppliers. This research formulates a model for strengthening digital finance which includes digital literacy training, integration of financial systems with supply chains, collaboration with fintechs and suppliers, monitoring and evaluation of transactions, and support of technological infrastructure. This model is expected to increase the efficiency, transparency, and sustainability of the MSME supply chain in Sei Semayang Village. The research findings provide practical contributions for MSME actors, financial institutions, fintech, and local governments in supporting the development of digital finance-based MSMEs.
Follow-up Actions on the Request for Explanation of Data and/or Information (SP2DK) as the Basis for Improving Tax Compliance (Case Study of Construction Companies in Medan City) Junawan; Noviani; Noni Tambuwun; Shikin Aulia Azzahra
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to analyze the follow-up actions on the Request for Explanation of Data and/or Information (SP2DK) and its role in improving tax compliance in construction companies in Medan. The research background stems from findings by the Directorate General of Taxes (DJP) regarding discrepancies in the tax reporting data of companies, specifically for the 2022 Tax Year, where a company reported a business turnover of IDR 654,346,589 but did not make the final income tax payment (PPh Final), and the VAT return (SPT Masa PPN) was filed with free text entries. This situation led to the issuance of SP2DK as a clarification and preliminary guidance tool by the tax authorities. This research uses a qualitative descriptive method with a case study approach. Data were collected through in-depth interviews, observations, and tax document reviews. Data analysis was conducted using the Miles and Huberman model, including data reduction, data presentation, and conclusion drawing. The study’s findings indicate that the company’s response to the SP2DK was through written explanations, face-to-face clarification with the Account Representative, corrections to SPT filings, and settlement of PPh Final payments. Factors influencing the follow-up actions include limited tax knowledge, perceptions of the risk of tax audits and penalties, the role of guidance from DJP, and the company's internal administrative readiness. The company also faced obstacles such as weak documentation, limited human resources with tax knowledge, and unintegrated financial record systems. This study concludes that SP2DK follow-up actions have positively impacted both formal and material tax compliance, as reflected in timely SPT submissions, alignment between taxes owed and actual transactions, and a shift towards more sustainable compliance behavior. Moreover, the study highlights that DJP’s role through persuasive communication and technical assistance is crucial in ensuring the success of SP2DK as a tax compliance improvement tool. This research is expected to be a reference for taxpayers, tax authorities, and future researchers in understanding the effectiveness of SP2DK as an instrument for improving tax compliance.
INTEGRATING STAKEHOLDER PERSPECTIVES IN ECOLOGICAL-ECONOMIC PLANNING: A CASE STUDY OF KETAM ISLAND Annisa Ilmi Faried; Dian Septiana Sari; Rahmad Sembiring; Saimara Sebayang; Nor Harlinda Binti Harun; Nisa Ulzannah
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v3i6.671

Abstract

Effective ecological-economic planning requires systematic integration of diverse stakeholder perspectives to achieve sustainable development outcomes. This study examines how multi-stakeholder engagement frameworks can address the complex interplay between environmental conservation and economic advancement in ecologically sensitive coastal regions. Using Ketam Island, Malaysia as a case study, this research employs mixed-methods approach combining stakeholder analysis, participatory planning workshops, and environmental-economic impact assessments conducted from January to August 2025. The study engaged 425 stakeholders across six primary categories: local communities (n=180), government agencies (n=65), private sector entities (n=85), NGOs (n=45), academic institutions (n=30), and tourism operators (n=20). Results demonstrate that structured stakeholder integration mechanisms yield significant improvements in planning outcomes, with stakeholder satisfaction increasing from 42% to 78%, environmental indicators showing 23% improvement in marine biodiversity indices, and economic benefits demonstrating 47% increase in sustainable livelihood opportunities. The collaborative framework successfully bridged previously disconnected stakeholder groups, resulting in joint problem identification, shared solution development, and coordinated implementation strategies. This research contributes to understanding how participatory governance mechanisms can operationalize sustainability principles in practice.
E-BUSINESS TRANSFORMATION FOR COASTAL FISHERY DEVELOPMENT: ECONOMIC ASSESSMENT OF VALUE-ADDED STRATEGIES IN PULAU KETAM TRADING SYSTEM Dian Septiana Sari; Annisa Ilmi Faried; Tuan Zamilah Binti Tuan Husain; Widia Br. Ginting
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v3i6.672

Abstract

Digital transformation in coastal fisheries represents a critical pathway toward sustainable economic development and enhanced market competitiveness. This study examines the integration of e-business technologies in traditional fishing communities through comprehensive economic assessment of value-added product strategies in Pulau Ketam, Malaysia. Employing a mixed-methods approach conducted from March to October 2025, this research engaged 385 stakeholders including fishing households (n=165), seafood processing enterprises (n=95), tourism operators (n=55), digital platform users (n=40), and government agencies (n=30). Data collection integrated stakeholder surveys, financial performance analysis, market transaction monitoring, digital adoption assessments, and value chain evaluations. Results demonstrate that e-business adoption generates substantial economic improvements: participating enterprises experienced 63% revenue increase, operating margins improved from 18% to 34%, market reach expanded by 127% beyond traditional boundaries, and value-added product development increased 89%. Digital platforms facilitated direct producer-consumer connections, reducing intermediary dependence by 41% while enabling price premiums of 28-45% for quality-certified seafood products. However, implementation revealed persistent challenges including digital literacy gaps (47% of potential adopters), infrastructure limitations affecting 38% of island businesses, initial capital barriers averaging RM 15,000 per enterprise, and regulatory uncertainties regarding online food safety compliance. This research contributes empirical evidence on digital economy integration in resource-dependent coastal communities while identifying critical success factors for sustainable e-business transformation in developing region fisheries contexts.

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