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INDONESIA
Indonesia Economic Journal
Published by Indo Publishing
ISSN : 30904609     EISSN : 30904552     DOI : https://doi.org/10.63822/iej
Core Subject : Economy,
Economics, Econometrics & Finance
Accepts research articles, both empirical studies and literature studies that focus on the fields of Economics, Accounting and Management
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 237 Documents
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Computational Accounting Theory: Addressing Breton's Epistemological Critique Through Artificial Intelligence and Blockchain Technology Indah Rodhiyah; Shara Ketty Moretta; Iskandar Muda
Indonesia Economic Journal Vol. 1 No. 2 (2025): DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/q7zqma85

Abstract

The scientific legitimacy of accounting has been contested for decades, with recent critiques questioning whether it possesses the characteristics of a scientific discipline. Breton's 2019 analysis argued that traditional accounting theory fails to meet fundamental scientific standards because of its normative orientation and its lack of predictive capability. This conceptual paper examines technological developments between 2020 and 2025 and proposes a theoretical framework, Computational Accounting Theory, that addresses these epistemological concerns. Through a systematic analysis of recent literature, we demonstrate that machine learning algorithms provide falsifiable predictions with measurable accuracy, while blockchain-based systems establish fundamentally different epistemological foundations compared to conventional accounting. Our framework identifies four distinguishing characteristics: descriptive-predictive orientation, empirical falsifiability, practical implementability, and paradigmatic structure. Evidence from implementations in major accounting firms and empirical studies supports the viability of this framework. However, challenges, including algorithmic bias, transparency deficits, and regulatory lag, remain significant. This research provides novel theoretical foundations for understanding accounting as a computational discipline, identifying implications for methodology, practice, and education.  
Dinamika Bisnis Kuliner UMKM di Era Persaingan Lokal: Studi Kasus pada Mie Ayam Matuari di Sunbae Manado Andalangi Maatuil, Rexy; Chelsia Tamasengge; Wisler Hito; Betlive Saban; Gusti Kareth
Indonesia Economic Journal Vol. 1 No. 2 (2025): DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/p2vmxd51

Abstract

This study aims to understand the competitive dynamics of culinary MSMEs in Sunbae Manado through a case study of Mie Ayam Matuari. Using a qualitative approach with case study design, the research explores marketing strategies, product innovation, business management, and the internal and external factors influencing business growth. The findings indicate that the success of Mie Ayam Matuari is driven by premium homemade product innovation, strong differentiation strategies, and effective digital marketing through social media. These results align with Schumpeter’s and Drucker’s entrepreneurship theory, Porter’s competitive advantage framework, and consumer behavior theory. The main challenges include limited labor capacity, shifting culinary trends, and increasing competition. However, customer loyalty and long-term development orientation provide significant opportunities for business sustainability. This study offers implications for strengthening culinary MSMEs through innovation, service quality enhancement, and supportive regional policies.
Brand Flexibility in Fashion: A Literature Review Santoso, Fajar; Artha, Bhenu
Indonesia Economic Journal Vol. 1 No. 2 (2025): DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/70rtev67

Abstract

Fashion brands today face a rapidly evolving market environment where consumer expectations and competitive dynamics demand agility and innovation in branding strategies. Digital marketing adaptation has emerged as a cornerstone for achieving branding flexibility in the fashion industry. This article reviews current literature on how fashion brands implement branding flexibility through digital marketing strategies, drawing upon recent empirical studies, strategic frameworks, and case analyses from diverse markets. The review covers various digital marketing channels including social media, influencer partnerships, and artificial intelligence (AI) interventions, and highlights their role in shaping brand awareness and brand image. In this dynamic context, the ability to swiftly adapt branding strategies plays a pivotal role in the success and longevity of fashion brands.
Dinamika Persaingan Ritel Modern: Analisis Game Theory pada Alfamart dan Indomaret (Kajian Literatur) Rexy Andalangi Maatuil; Eklesiania Pongulu; Jerlita Utubira; Syalom. T. Arikalang; Adis Omaleng
Indonesia Economic Journal Vol. 1 No. 2 (2025): DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/daw61y59

Abstract

This study aims to analyze the dynamics of modern retail competition between Alfamart and Indomaret using game theory. The type of research employed is a literature study approach; this study does not conduct field data collection but relies on critical analysis of academic literature to formulate the competitive patterns of Alfamart–Indomaret within the framework of game theory. The findings indicate that in the dynamics of modern retail competition, the SLR results show that the rivalry between Alfamart and Indomaret constitutes a highly intense form of duopolistic competition, characterized by massive business expansion strategies and rapid responses to changes in competitors’ strategies. The study also identifies that service differentiation strategies are an important element in this competitive dynamic. Both Alfamart and Indomaret strive to expand additional services such as bill payments, top-ups, and other digital services to broaden the function of their outlets as daily transaction centers. This indicates that competition is no longer limited to retail product sales but has evolved toward digital ecosystem–based services. The study further finds that location-based competition between the two players exhibits a pattern of mutual imitation, where the decision to open a new store by one party is almost always followed by its competitor within a relatively close radius. This pattern reinforces the interdependent relationship that characterizes a duopoly.
Transaction Cost Theory in Contemporary Accounting and Governance Research: A Systematic Literature Review (2020–2025) Lydia Yuntika; Sambas Ade Kesuma; Iskandar Muda; Firman Syarif
Indonesia Economic Journal Vol. 1 No. 2 (2025): DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/qcvs7v70

Abstract

Transaction Cost Theory (TCT) has long served as a foundational lens for explaining organizational coordination, governance mechanisms, and the role of accounting systems in mitigating information asymmetry and opportunistic behavior. This study systematically reviews contemporary research published between 2020 and 2025 that applies TCT within the domains of accounting and governance. Using a structured search and screening procedure based on the Scopus database, 18 peer-reviewed open-access journal articles were identified as directly relevant to TCT applications in accounting and governance. The findings show that recent scholarship continues to rely on TCT to explain governance choices, contractual arrangements, internal control design, cost efficiency, and decision-making under uncertainty. Moreover, digital transformation, inter-organizational collaboration, and institutional pressures have substantially shaped the way transaction costs are conceptualized in modern organizations. This review synthesizes key themes, methodological patterns, and theoretical contributions, while outlining several avenues for future research, particularly in areas related to digital governance, data-driven control systems, platform economies, and hybrid organizational forms. Overall, the review demonstrates that TCT remains theoretically robust and practically relevant for contemporary accounting and governance research.
Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Kinerja Pemerintah Provinsi  di Pulau Sumatera Ayu Ekamelasari Putri; Sopiyan AR; Nurhasanah
Indonesia Economic Journal Vol. 1 No. 2 (2025): DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/z2q2pn58

Abstract

Tujuan penelitian ini adalah mengentahui pengaruh dari pengaruh Pendapatan Asli Daerah (PAD) dan Dana Perimbangan terhadap kinerja keuangan pemerintah provinsi di Pulau Sumatera. Variabel yang dianalisis meliputi PAD dan Dana Perimbangan sebagai variable independen yang berpengaruh kinerja keuangan, sementara kinerja keuangan menjadi variable dependen yang dipengaruhi oleh faktor-faktor tersebut. Data dalam penelitian diperoleh dari laporan realisasi APBD dari 10 pemerintah provinsi di Pulau Sumatera mencakup periode waktu dari tahun 2019 hingga 2023. Penelitian mengunakan metode kuantitatif, hal ini berarti teknik pengambilan sampel mengunakan teknik sampling jenuh.Setelah mengumpulkan data, analisis yang dilakukan memiliki tujuan untuk melihat dan mengetahui hubungan variable-variabel yang diteliti. Hasil yang didapat setelah melakukan pengolahan data dari sampel yang ad mengunakan Software Eviews 12 menunjukan bahwa Pendapatan Asli Daerah berpengaruh positif terhadap kinerja keuangan, dan dana perimbangan memiliki pengaruh negative terhadap kinerja keuangan.
Implementasi Akad Ijarah pada Usaha Rental Mobil Pariwisata yang Berkeadilan Perspektif Ekonomi Islam Rosalia Ayudya Mar’atusholihah; Muhammad Alfan Riza Ali
Indonesia Economic Journal Vol. 1 No. 2 (2025): DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/r6pr6544

Abstract

Penelitian ini bertujuan menelaah bagaimana penerapan akad ijarah pada usaha rental mobil pariwisata di Demak serta menilai sejauh mana prinsip keadilan dalam ekonomi islam diterapkan di dalamnya. Penelitian dilakukan dengan metode kualitatif melalui wawancara mendalam dengan pemilik usaha yang telah menjalankan bisnis penyewaan mobil sejak tahun 2011. Hasil penelitian menunjukkan bahwa transaksi ijarah dilakukan melalui kesepakatan lisan yang kemudian diperkuat dengan bukti tertulis, seperti kwitansi, catatan identitas penyewa, dan jaminan BPKB motor. Pembagian paket waktu penyewaan, yang mencakup 12 jam dan 24 jam, dengan biaya yang telah disetujui sebelumnya, menunjukkan kejelasan manfaat. Salah satu contoh penerapan keadilan adalah kelonggaran keterlambatan satu jam, tarif tambahan untuk keterlambatan lebih dari tiga jam, pemeriksaan kendaraan kedua belah pihak, peraturan tentang penggunaan bahan bakar, dan mekanisme ganti rugi untuk kerusakan yang disebabkan oleh kelalaian penyewa. Analisis fikih muamalah, fatwa DSN-MUI No. 09/2000, dan teori keadilan komutatif dalam ekonomi Islam membuat keputusan bahwa praktik tersebut memenuhi persyaratan syariah dan mencerminkan etika bisnis Islam.  
Akuntansi pada Negara dan Perusahaan (Berdasarkan Perspektif AI, ML, dan IoT) Nara Pelita Sari Kaban; Susan Cornelya Hermina; Iskandar Muda
Indonesia Economic Journal Vol. 1 No. 2 (2025): DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/90jayj62

Abstract

Artikel ini membahas perbedaan konseptual dan institusional antara praktik akuntansi di negara dan perusahaan. Dengan merujuk pada pemikiran Gaétan Breton yang menekankan akuntansi sebagai konstruksi sosial dan institusional, analisis ini menggambarkan bagaimana tujuan politik, logika manajerial, sistem akuntabilitas, serta struktur insentif membentuk praktik akuntansi pada kedua domain tersebut. Paper ini juga mengkaji bagaimana teknologi modern seperti Artificial Intelligence (AI), Machine Learning (ML), dan Internet of Things (IoT) mentransformasi praktik akuntansi saat ini. Hasil studi menunjukkan bahwa meskipun secara teknis terdapat konvergensi dalam penggunaan basis akrual, praktik akuntansi sektor publik dan privat tetap berbeda secara fundamental karena perbedaan tujuan, insentif, dan konteks institusional.
Transformation of Audit and Compliance Management through Robotic Process Automation: A Case Analysis of Deutsche Bank Nelly Reinalda Sidabutar; Yuli Anra Damanik; Iskandar Muda
Indonesia Economic Journal Vol. 1 No. 2 (2025): DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/f0jay443

Abstract

This article analyzes the transformation of audit and compliance functions through the implementation of Robotic Process Automation (RPA) at Deutsche Bank as part of its broader initiative to modernize business processes and meet increasingly complex regulatory requirements. Using Britton’s process management framework and empirical evidence from reputable international journals, the study evaluates the role of RPA in enhancing operational efficiency, expanding audit coverage, and strengthening the effectiveness of internal control systems. Rule-based automation enables consistent data processing, improves the quality of audit evidence, and accelerates compliance reporting. Furthermore, this research highlights that digital transformation through RPA requires not only technological capability but also strategic alignment, workforce readiness, and robust governance structures. The findings demonstrate that RPA implementation at Deutsche Bank reduces manual errors, increases reporting transparency, and supports continuous auditing and real-time compliance monitoring.
Transforming Accounting Theory through the Application of Artificial Intelligence (AI), Machine Learning (ML), and the Internet of Things (IoT): Approaches to Business Model Innovation, Risk Management, and Financial Prediction Pratiwi Sidauruk; Grace Fiftyrina Sibarani; Iskandar Muda
Indonesia Economic Journal Vol. 1 No. 2 (2025): DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/ga47hm23

Abstract

The integration of Artificial Intelligence (AI), Machine Learning (ML), and the Internet of Things (IoT) into accounting practices is revolutionizing traditional frameworks, offering new opportunities for business model innovation, enhanced risk management, and improved financial prediction. This paper explores the intersection of these emerging technologies with accounting theory, examining their transformative impact on financial reporting, auditing, and decision-making processes. AI and ML algorithms enable more accurate forecasting, anomaly detection, and automated decision-making, while IoT technologies facilitate real-time data collection and analysis, creating new avenues for operational efficiency and predictive capabilities. Despite these advancements, challenges such as the "black-box" nature of AI, the need for interpretability, and the integration of these technologies into existing systems remain. This study provides a comprehensive framework for understanding how these technologies reshape accounting practices, proposing theoretical models and strategies to address these challenges. The paper also highlights future research opportunities, emphasizing the need for accounting scholars to explore the theoretical implications of AI, ML, and IoT, and to collaborate with interdisciplinary teams to fully leverage the potential of these technologies in the accounting field. This abstract highlights the key themes of business model innovation, risk management, and financial prediction, and introduces a theoretical perspective on how these technologies are reshaping accounting practices.

Page 17 of 24 | Total Record : 237

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