International Journal of Accounting, Management, and Economics Research : Ijamer
International Journal Of Accounting, Management, And Economics Research (IJAMER) ; an electronic international journal, provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to management, accounting and economic. This journal is published 2 (two) a year, namely the Juny, and December editions.
Articles
42 Documents
<![CDATA[Digital Skills To Improve Work Performance ]]>
<![CDATA[Mila Sartika]]>;
<![CDATA[Sih Darmi Astuti]]>;
<![CDATA[Amalia Nur Chasanah]]>;
<![CDATA[Fery Riyanto]]>
<![CDATA[ Jurnal Telekomunikasi dan Informatika Lbh. 1 Àir. 2 (2023): December : International Journal Of Accounting, Management, And Economics Rese ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro ]]>
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DOI: 10.56696/ijamer.v1i2.14
<![CDATA[Workers in the manufacturing sector face the need to acquire digital skills to improve work efficiency and productivity. However, the rapid and intense spread of technology has also caused technostress and the phenomenon where the stress associated with the use of technology can disrupt the work performance This study uses questionnaires in data collection. The number of samples is 102. The variables used in this study are Digital Skill and Technostress as independent variables and Employee Performance variables as dependent variables. Data processing techniques using Smart PLS. Digital skills and technostress have a significant positive effect on employee performance. This research underscores the importance of digital skills and the potential impact of technostress on employee performance. Organizations should prioritize digital skill development initiatives and consider strategies to mitigate technostress among employees.]]>
<![CDATA[Digital Fatigue: Assessing Burnout In The Virtual Offices Era (Sandwich Generation Viewpoint) ]]>
<![CDATA[Tito Wira Eka Suryawijaya]]>;
<![CDATA[Muhammad Tata Rizky Setyo Utomo]]>;
<![CDATA[Kusni Ingsih]]>
<![CDATA[ Jurnal Telekomunikasi dan Informatika Lbh. 1 Àir. 2 (2023): December : International Journal Of Accounting, Management, And Economics Rese ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro ]]>
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DOI: 10.56696/ijamer.v1i2.15
<![CDATA[The perspective of the majority of individuals reflects the view that working from home is actually more tiring compared to the experience of working face-to-face. WFH workers are often faced with difficulties in managing and optimizing the use of their time, even though they are physically at home. This research aims to conduct an in-depth evaluation of the impacts that influence digital fatigue experienced by workers in the virtual office era, especially those with Sandwich Generation status. Quantitative methods with the SEM-PLS approach were used with a census sample of 582 respondents. The findings indicate that the digital fatigue experienced by the Sandwich Generation is not influenced by work pressure. This research makes a contribution by placing a focus on sandwich generation workers. This creates novelty because it brings a specific dimension of the sandwich generation into the virtual office context.]]>
<![CDATA[Audit Delay In Industrial Firms: An Analysis Of Firm Size, Profitability, And Solvency ]]>
<![CDATA[Purwantoro Purwantoro]]>;
<![CDATA[Entot Suhartono]]>
<![CDATA[ Jurnal Telekomunikasi dan Informatika Lbh. 1 Àir. 2 (2023): December : International Journal Of Accounting, Management, And Economics Rese ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro ]]>
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DOI: 10.56696/ijamer.v1i2.17
<![CDATA[Audit execution time is the time required to complete the audit, computed from the conclusion of the accounting cycle to the date documented in the report. Timely financial reporting is essential for making decisions. Extended audit delays diminish the significance and worth of the data in the financial statements. Knowing the factors that contribute to audit delays is critical to ensuring the timely and appropriate provision of financial information. The objective of this research is to investigate the potential impact of company size, profitability (ROA), and solvency (DER) on the audit delays. The study involved 112 companies spanning different sectors, all of which were listed on the Indonesian Stock Exchange between 2019 and 2022. Multiple linear regression analysis was employed as the analytical method. The findings revealed that firm size and profitability (ROA) had a notable negative effect on audit delays, whereas solvency (DER) had a significant positive impact on audit delays. This research can help companies and auditors identify factors that contribute to audit delays and take steps to improve the timeliness and relevance of financial reporting.]]>
<![CDATA[Fraudulent Financial Reporting: Fraud Pentagon Analysis In Financial Sector Companies ]]>
<![CDATA[Agung Prajanto]]>;
<![CDATA[Lilik Irawati]]>;
<![CDATA[Imang Dapit Pamungkas]]>
<![CDATA[ Jurnal Telekomunikasi dan Informatika Lbh. 1 Àir. 2 (2023): December : International Journal Of Accounting, Management, And Economics Rese ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro ]]>
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DOI: 10.56696/ijamer.v1i2.18
<![CDATA[The purpose of this study is to ascertain how fraudulent financial reporting are detected by fraud pentagon theory. The financial sector companies that listed on the Indonesia Stock Exchange (IDX) in 2019–2021 are the study's population. Purposive sampling is used to determine the sample, leaving 46 companies that satisfy the requirements. Logistic regression is the data analysis technique used in this study. The results indicate that while ineffective monitoring, change in auditor, and change in director had no impact on the fraudulent financial statement, however variables financial stability and number of CEO's picture are significantly influenced fraudulent financial statement.]]>
<![CDATA[The Influence Of Leverage, Tax Planning, And Good Corporate Governance On Earning Management ]]>
<![CDATA[Fathimah Fathimah]]>;
<![CDATA[Retno Indah Hernawati]]>;
<![CDATA[Imang Dapit Pamungkas]]>;
<![CDATA[Lilis Setyowati]]>
<![CDATA[ Jurnal Telekomunikasi dan Informatika Lbh. 2 Àir. 1 (2024): June : International Journal Of Accounting, Management, And Economics Research ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro ]]>
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DOI: 10.56696/ijamer.v1i2.19
<![CDATA[Profit is a crucial indicator in assessing the financial performance of a company. One method that can be utilized to manipulate a company’s proft is through earning management. The objective of this study is to investigate and analyze how leverage, tax planning, and effective corporate governance impact earnings management. the study’s sample is chosen through purposive sampling, with a specific focus on state-owned enterprises (BUMN) . Employing a quantitive approach, regression analysis is utilized as the analytical method, and a total of 74 sample are included in this study. Statistical data analysis to test hypotheses is conducted using SPSS 24 software. The research results reveal that only one variable accepted, namely institutional ownership, which has a negative influence on earnings management. On the other hand, the hypotheses regarding leverage, tax planning, managerial ownership, and audit committee are rejected.]]>
<![CDATA[The Family-Owned Business Decision Making In Preserving Socioemotional Wealth ]]>
<![CDATA[Melati Oktafiyani]]>;
<![CDATA[Nila Tristiarini]]>;
<![CDATA[Hayu Wikan Kinasih]]>;
<![CDATA[Mohamed Abdulwahb Ali Alfared]]>
<![CDATA[ Jurnal Telekomunikasi dan Informatika Lbh. 1 Àir. 2 (2023): December : International Journal Of Accounting, Management, And Economics Rese ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro ]]>
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DOI: 10.56696/ijamer.v1i2.20
<![CDATA[Regarding socioemotional wealth, which is derived from non-financial business elements, this study attempts to investigate the tax aggressiveness of public family-owned businesses in Indonesia. The effect of socioemotional wealth in terms of family engagement on tax aggression (measured by effective tax rate) and family generational stage as a moderator were assessed using a panel data set from 2010 to 2017 and moderated regression models using WarpPLS software version 6.0. The findings illustrate that the higher the involvement of the family in terms of ownership, management, and board of directors as well as a board of commissioners, the less tax aggressiveness. Furthermore, the findings imply that family involvement and tax behavior are not necessarily aligned and that these relationships are moderated by the family's generational stage. Considering that public family-owned business samples still exhibit the same traits as non-family-owned business, the next generation stage board of directors seems to be concerned about how aggressive tax behaviors may affect shareholder wealth and reputation.]]>
<![CDATA[The Influence Of Entrepreneurial Competence And The Utilization Of Digital Marketing To Improve Business Performance In The Community Of Weru Kidul Village, Weru District, Cirebon District ]]>
<![CDATA[Erna Erna]]>;
<![CDATA[Ekarat Chaichotchuang]]>;
<![CDATA[R Misriah Ariyani]]>;
<![CDATA[Vita Dhameria]]>;
<![CDATA[Mahmud Mahmud]]>;
<![CDATA[Bambang Hermani]]>
<![CDATA[ Jurnal Telekomunikasi dan Informatika Lbh. 2 Àir. 1 (2024): June : International Journal Of Accounting, Management, And Economics Research ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro ]]>
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DOI: 10.56696/ijamer.v2i1.23
<![CDATA[Weru Kidul Village has several industrial potentials, including the handicraft industry, food industry, materials industry, savings and loan cooperatives, restaurants, and livestock. Based on the data from BPS, the number of entrepreneurs in Indonesia is only 3.47%, which still needs to be increased to become a developed country. Indonesia needs 12 to 14 percent. In this case, an increase in entrepreneurs needs to increase the number of entrepreneurs in Indonesia. This study aims to determine how much influence entrepreneurial competency and digital marketing use have on business performance. The method used in this research is a quantitative descriptive method. From the results of the study, it was found that entrepreneurial competence and the use of digital marketing had a significant effect on business performance.]]>
<![CDATA[OPTIMIZATION INTEGRATED MARKETING COMMUNICATION MODEL AS STRATEGIC APPROACH TO BOOST CIREBON BUSINESS LEISURE ]]>
<![CDATA[Shela Suci Setiani]]>;
<![CDATA[Ety Setiawati]]>;
<![CDATA[Chondro Suryono]]>;
<![CDATA[Yu-Fang Yen]]>;
<![CDATA[Ratna Puspita Dewi]]>;
<![CDATA[Abdul Khalim]]>;
<![CDATA[Joseph Aldo Irawan]]>
<![CDATA[ Jurnal Telekomunikasi dan Informatika Lbh. 2 Àir. 1 (2024): June : International Journal Of Accounting, Management, And Economics Research ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro ]]>
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DOI: 10.56696/ijamer.v2i1.25
<![CDATA[This study centers on the strategic application of an Integrated Marketing Communication (IMC) optimization model to enhance the landscape of b-leisure in Cirebon City, West Java, Indonesia. Recognizing the city's potential, this research aims to leverage a comprehensive marketing approach to augment its appeal as a destination for both business and leisure. The primary objective of this research is to Utilize an Integrated Marketing Communication (IMC) optimization model to boost the business leisure sector in Cirebon City. By integrating various marketing channels, the study seeks to establish a cohesive and impactful communication strategy that resonates with the target audience. The research adopts a qualitative approach, using data from multiple channels; the study shows how models can be used to identify and adjust the most effective strategies accordingly. The findings of this study reveal promising outcomes in applying the IMC optimization model for enhancing business leisure in Cirebon City. The results showcase a significant positive impact on market engagement and the overall appeal of Cirebon as a dual-purpose destination. Potential limitations include data biases, the reliance on historical information, and the dynamic nature of consumer preferences, which may influence the interpretation of the findings. The originality lies in adapting this Model to a specific regional setting, offering practical insights for academics and practitioners in destination marketing.]]>
<![CDATA[HOW CAN BLOCKCHAIN IMPROVE EMPLOYEE PERFORMANCE? ]]>
<![CDATA[Zora Calista Susilo]]>;
<![CDATA[Tito Wira Eka Suryawijaya]]>;
<![CDATA[Santi Isnaini]]>;
<![CDATA[Thant Thet Oo]]>
<![CDATA[ Jurnal Telekomunikasi dan Informatika Lbh. 2 Àir. 1 (2024): June : International Journal Of Accounting, Management, And Economics Research ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro ]]>
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DOI: 10.56696/ijamer.v2i1.26
<![CDATA[Entering the era of the Internet of Things (IoT), one of the main challenges faced by human resources (HR) departments related to human resource management information systems (HRIS) is employee data security and process efficiency which can affect overall organizational productivity. The aim of this research is to provide companies with an in-depth understanding of the potential and implications of using blockchain technology in human resource management information systems (HRIS) and its impact on employee performance. This study uses a quantitative approach with the survey method. The research population comes from HRD professionals who work in companies at various company levels in all industrial fields in the Java-Bali region.PData collection uses an online questionnaire with an interval scale.There were 350 samples taken by purposive sampling and tested using the Partial Least Squares method. Research resultshow that adoption of blockchain technology modifies the relationship between key human resource management variables, such as job satisfaction, transparency, work culture, and work motivation, with employee performance, revealing complex dynamics that require a deeper understanding in dealing with technological developments. This research has limitations in taking respondents because the number taken as samples is still relatively small, namely only in the Java-Bali regions and the variability of the data is still not balanced in terms of sex, length of work and company level. Thus, this research does not just explore the relationship between variables,However also presents findings that provide deep insight into the role of blockchain technology in the transformation of human resource management.]]>
<![CDATA[Blue-Marketing Strategy: The Opportunities and Challenges of Big Data Integration in Coastal MSMEs ]]>
<![CDATA[Tito Wira Eka Suryawijaya]]>;
<![CDATA[Muhammad Tata Rizky Setyo Utomo]]>;
<![CDATA[Peter S. Fader]]>;
<![CDATA[Febrianur Ibnu Fitroh Sukono Putra]]>;
<![CDATA[Azna Abrory Wardana]]>;
<![CDATA[Mochammad Eric Suryakencana Wibowo]]>
<![CDATA[ Jurnal Telekomunikasi dan Informatika Lbh. 2 Àir. 1 (2024): June : International Journal Of Accounting, Management, And Economics Research ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro ]]>
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DOI: 10.56696/ijamer.v2i1.27
<![CDATA[Changing times leading to digitalization have brought about profound changes in a number of industrial sectors, including maritime and fisheries. Micro, small and medium enterprises (MSMEs) in this sector face significant sales challenges, especially amidst post-pandemic market turmoil. This research objective understands how big data systems work in order to increase marketing efficiency in the marine and fisheries business sector. By detailing the digitization process and application of big data in this context, this research will provide a clearer picture of how marine and fisheries MSMEs can utilize technology to improve their marketing performance. This research was conducted using a quantitative approach. Aims to understand the influence of the application of big data on the marketing efficiency of marine and fisheries MSMEs. The research population involved more than 5000 MSME players, with a sample of 210 respondents selected using the purposive sampling method. The main research instrument is a questionnaire. These findings show that the implementation of the Blue-Marketing Strategy in marine and fisheries MSMEs has proven to have a positive impact on sales growth, brand awareness and customer retention, with an emphasis on sustainability as the main factor for increasing marketing effectiveness through empowering consumers in making sustainable choices. The research proposes a new concept regarding responsiveness to market dynamics, especially through implementationBlue-Marketing Strategy, as an innovative approach to dealing with changes in the post-pandemic market. Meanwhile, the integration of Marketing Strategy into the Blue Economy is considered a significant step that not only creates new marketing opportunities but also supports the sustainability of the marine ecosystem and the growth of the Blue Economy sector as a whole.]]>
