International Journal of Economics and Management Research
International Journal of Economics and Management Research, 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 encompasses original research articles, review articles, and short communications, including: Financial Accounting Public Sector Accounting Management Accounting Sharia Accounting and Financial Management Auditing Corporate Governance Behavioral Accounting (Including Ethics and Professionalism) Accounting (Ethics) Education Taxation Capital Markets and Investments Accounting for Banking and insurance Accounting Information Systems Sustainability Reporting Human Resource Management Marketing Management Financial Management Financial Behavioral Entrepreneur
Articles
442 Documents
<![CDATA[Implementation of Sharia Economic Principles on Duck Farming Business Performance in Pondokwaluh Hamlet ]]>
<![CDATA[Vina Maulidatul Khasanah]]>;
<![CDATA[Uliyatul Mu’awwanah]]>
<![CDATA[ International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/ijemr.v4i1.286
<![CDATA[This study analyzes the implementation of sharia economic principles on the performance of duck farming businesses in Pondokwaluh Hamlet. The purpose of this study is to examine the effect of the application of sharia economic principles on various aspects of duck farming business performance. The research method used is quantitative with a case study approach in Pondokwaluh Hamlet. Quantitative research method with case study research type, sampling with Non-probability sampling, research using certain techniques to select samples, this study uses Saturation Sampling, a sampling technique that uses all members of the population as samples. Data were analyzed using Statistical methods with SPSS (Statistical Product and Service Solutions) analysis software. The application of principles such as justice, honesty, prudence, and profit sharing systems have been shown to contribute to the sustainability and profitability of the business. However, obstacles to access to information, understanding, and limitations of sharia financial institutions need to be considered to optimize the positive impact of the application of these sharia economic principles. The results of the study are expected to contribute to the development of sustainable duck farming businesses and in accordance with sharia economic principles in Pondokwaluh Hamlet, as well as provide recommendations for policies that support improving the performance of sharia-based duck farming businesses.]]>
<![CDATA[The Role of Green Entrepreneurial Motivation on Green Entrepreneurial Intention ]]>
<![CDATA[Vina Islami]]>;
<![CDATA[Siska, Elmira]]>;
<![CDATA[Siti Mabrur Rachmah]]>;
<![CDATA[Rio Sebastian, Dante]]>
<![CDATA[ International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/ijemr.v4i1.287
<![CDATA[Green entrepreneurial education and motivation are critical because they foster a mentality oriented toward sustainability and environmental responsibility, which is necessary for creating green entrepreneurial purposes. This study examines the influence of green entrepreneurial education and green entrepreneurial motivation on green entrepreneurial intention among students at IPB University Business School. The study used a quantitative research design with a case study approach. Data collected by the questionnaire was distributed to 109 respondents using a simple random sampling technique. Data processing begins by conducting instrument quality tests, which include validity and reliability tests. Then the classic assumption test is run to ensure the model used does not have econometric problems. The t test and the F test are used to test the hypothesis. The findings show that partially, there is a positive and substantial impact of GEE on the formation of students' GEI (t calculated value 6.753 > t table 1.982). Partially, GEM has a positive and significant influence on GEI (t calculated 6.753 > t table 1.982). Simultaneously, GEE and GEM have a positive and substantial impact on GEI (F statistic is 1062.270, which is more than the F table 3.03). This study provides valuable insights for educational institutions to enhance support for students in developing green entrepreneurial intentions and initiatives.]]>
<![CDATA[The Influence of Green Marketing on Increasing Micro, Small Medium Enterprise (MSMEs) Income in Jatiagung Gumukmas Hamlet ]]>
<![CDATA[Sofiana Firdaus Zahro]]>;
<![CDATA[Mu’awanah Mu’awanah]]>
<![CDATA[ International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/ijemr.v4i1.288
<![CDATA[The increasing trend of environmental awareness among consumers encourages Micro, Small Medium Enterprise (MSMEs) to adopt environmentally friendly practices in their business activities. This study aims to identify the effect of green marketing on increasing MSME income in Jatiagung Hamlet. This study uses a quantitative approach, data collection through a questionnaire with a 5-point Likert scale given to the entire population of 47 respondents. Statistical data processing uses SPSS to test validity, reliability, normality, and heteroscedasticity, as well as conducting hypothesis testing and simple linear regression. The results of the study indicate a significant effect of green marketing on increasing income (R² = 0.210)—with elements such as environmentally friendly products, easily accessible prices and locations, recyclable packaging, and sustainability-based promotions proven to increase consumer appeal and expand the market. These findings provide recommendations for MSMEs in Jatiagung Hamlet to continue optimizing the implementation of green marketing to improve their financial performance and business competitiveness.]]>
<![CDATA[Improving Financial Report Quality Through Good Governance and Government Accounting Standards in Berau Regency ]]>
<![CDATA[Siti Munawaroh]]>;
<![CDATA[Sayugo Adi Purwanto]]>;
<![CDATA[Djupiansyah Ganie]]>;
<![CDATA[Caetano Carceres Correia]]>
<![CDATA[ International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/ijemr.v4i1.289
<![CDATA[This research explored the influence of Good Governance and Government Accounting Standards on the quality of financial reports Management Agency and Regional Assets of Berau Regency. Primary data were collected through questionnaires distributed to 60 respondents who were employees of the BPKAD of Berau Regency and used as research samples. "The analysis, which included several statistical tests, yielded significant insights and conclusions about the study's focus. 1) Good governance significantly enhances financial report quality in Berau Regency's financial management 2) Government Accounting Standards significantly impact financial report quality in Berau Regency. 3) Good governance and SAP, when implemented together, substantially improve financial reporting quality]]>
<![CDATA[The Influence of Sustainability Report Disclosure on The Performance of Banking Companies Listed on The Indonesia Stock Exchange ]]>
<![CDATA[Djupiansyah Ganie]]>;
<![CDATA[Siti Munawaroh]]>;
<![CDATA[Sayugo Adi Purwanto]]>;
<![CDATA[Desi Putri Febrianti]]>;
<![CDATA[Caetano Carceres Correia]]>
<![CDATA[ International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/ijemr.v4i1.290
<![CDATA[Based on the results of the study, it can be seen that the disclosure of sustainability reports on the economic aspect does not have a positive and significant effect on company performance as proxied by ROA, while on DAR it has a negative and significant effect. On the environmental aspect, it has a positive and significant effect on company performance as proxied by ROA but on DAR it has no effect. And on the social aspect, ROA has a negative and significant effect while on DAR it has a positive and significant effect.]]>
<![CDATA[Environmental Accounting, Environmental Cost and Environmental Performance to Influence Green Competitive Advantage at PT. Berau Coal ]]>
<![CDATA[Sayugo Adi Purwanto]]>;
<![CDATA[Siti Munawaroh]]>;
<![CDATA[Djupiansyah Ganie]]>
<![CDATA[ International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/ijemr.v4i1.291
<![CDATA[A company in operate his efforts Of course have objective, Wrong the only one is the maximization of the company's value. But what needs to be considered is the competitive advantage to compete with other companies and maintain its position. One of them One superiority competitive a company is green competitive advantages. Method to see how companies implement green competitive advantage is with environmental accounting which also involves environmental costs. One company whose type of business is directly related to the environment is PT Berau Coal. The purpose of this study is to determine the extent to which environmental accounting , environmental cost and environmental performance affect green competitive advantage at PT Berau Coal. This study is a quantitative study. Where the person who acts as a resource person is all over employee level low And middle manager on PT Berau Coal. Analysis The data in this study used the SPSS program. Results from study in show that : (1) Environmental accounting And environmental cost partially has a significant effect on green competitive advantage , while environmental performance partially does not have a significant effect on green competitive advantage at PT Berau Coal; (2) Environmental accounting, environmental cost and environmental performance simultaneously have a significant effect on green competitive advantage at PT Berau Coal and (3) Environmental cost is the factor that has the most dominant effect on green competitive advantage at PT Berau Coal.]]>
<![CDATA[Leadership Strategies in Managing Employees at PT Putri Arta Prima ]]>
<![CDATA[Satriadi Satriadi]]>;
<![CDATA[Ivan Ricardo]]>;
<![CDATA[Khairul Tasmigunawan]]>;
<![CDATA[Novira Trimaharatu]]>;
<![CDATA[Roland Dika Afrili]]>
<![CDATA[ International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/ijemr.v4i1.292
<![CDATA[This research aims to examine the leadership strategies in managing employees at PT Putri Arta Prima, a company operating in the shipbuilding industry. In facing the challenges of low discipline and lack of collaboration among employees, leadership becomes a key factor that influences the overall performance of the organization. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, direct observation, and documentation. The research results show that the leadership strategies implemented include open communication, a humanistic approach, as well as fair incentives or bonuses and sanctions. Leaders at PT Putri Arta Prima play a role not only as directors. The implementation of that strategy has a positive impact on improving work discipline, productivity, and individual sense of responsibility in completing tasks. This research concludes that the success of an organization is greatly influenced by the effectiveness of leadership strategies that can address human resource challenges in the field.]]>
<![CDATA[The Mediating Effect of Risk Perception on the Relationship Between Investment Knowledge, Return, and Capital Market Investment Interest : Evidence from STIE STEKOM Kartasura Students ]]>
<![CDATA[Fahlevi, Bunga]]>;
<![CDATA[Susilowati, Heni]]>
<![CDATA[ International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/ijemr.v4i1.293
<![CDATA[This study aims to determine the influence of investment knowledge and investment returns on investment interest in the capital market through risk perception as an intervening variable of STIE STEKOM Kartasura students. This type of research is a quntitative research conducted in December 2024. The sample required is 81 people with a 10% leniency. The sampling technique is non-probability sampling using accidental sampling. Data collection is carried out by distributing questionnaires. The data analysis in this study employs the Structural Equation Modeling Partial Least Squares (SEM-PLS) approach, which encompasses the stages of the Outer Model evaluation, Inner Model evaluation, and hypothesis testing through the bootstrapping method. This study shows that investment knowledge, investment returns, and risk perception all have a positive and significant influence on students' interest in investing in the capital market. The findings also reveal that risk perception acts as a bridge (mediator) between investment knowledge and investment returns toward investment interest. In short, students who are more knowledgeable and have higher expectations of returns, and who also perceive risk clearly, tend to be more interested in investing. Implications and recommendations: Students are encouraged to improve their understanding of investment, especially related to risk and returns, so they can make wiser financial decisions in the capital market.]]>
<![CDATA[Influence of Competence and Uncertainty Avoidance on Investigators' Restorative Justice Decisions ]]>
<![CDATA[Gayuh Pambudhi Utomo]]>;
<![CDATA[Saut Panggabean Sinaga]]>;
<![CDATA[Novi Indah Earlyanti]]>;
<![CDATA[Surya Dharma]]>
<![CDATA[ International Journal of Economics and Management Research Vol. 4 No. 2 (2025): August: International Journal of Economics and Management Research ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/ijemr.v4i2.294
<![CDATA[Study This aiming For analyze influence competence and dimensions Uncertainty Avoidance culture towards taking Restorative Justice decision by investigator Criminal Investigation Unit Tanjung Pinang Police Department . Focus main study This is evaluate to what extent is competence investigators and factors culture influence implementation of Restorative Justice in settlement case criminal. Study This use approach quantitative with method survey through questionnaire distributed to investigator Criminal Investigation Unit Tanjung Pinang Police Department . Data analysis was carried out with using Robust regression test for measure connection between variable independent ( competence and Uncertainty Avoidance) with variable dependent ( taking) Restorative Justice decisions ). Research result show that competence investigator own influence significant to taking Restorative Justice decision with mark coefficient correlation of 0.851 and significance of 0.000 (p < 0.01). On the other hand , the dimension Uncertainty Avoidance culture does not own influence significant with mark correlation -0.109 and significance 0.496 (p > 0.05). In simultaneous , both variable contribute to taking Restorative Justice decision with R² value of 0.75. Conclusion from study This confirm that competence investigator is factor main in implementation of Restorative Justice. Therefore that , improvement skills investigator in analysis law , communication and mediation become recommendation main in strengthen implementation Restorative Justice policy at the Tanjung Pinang Police .]]>
<![CDATA[The Implementation of Tax Review as a Basis for Evaluating the Fulfillment of Tax Obligations ]]>
<![CDATA[Erna Hendrawati]]>
<![CDATA[ International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/ijemr.v4i1.295
<![CDATA[PT. X is a business field in the field of pharmacy or medicine. In carrying out their tax obligations formally and materially in the aspects of Income Tax Article 21, Income Tax Article 25 and VAT Periodic Returns, there are still mistakes when fulfilling these tax obligations. Errors are contained in the obligations of Income Tax Return Article 21 and Periodic VAT Return, namely errors in recording and calculating carried out within the company so as to cause differences in reporting between the financial statements and the Periodic Return and the Annual Return reported. This research was conducted to provide an evaluation of the tax obligations of PT. X in 2020 and 2021 formally and materially to minimize the audit and assessment of tax non-compliance from the Directorate General of Taxes in the next Tax Year.]]>
