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International Journal of Economics and Management Research
Published by International Forum of Researchers and Lecturers
ISSN : 28302664     EISSN : 28302508     DOI : https://doi.org/10.55606/ijemr.v4i3
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 442 Documents
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The Influence Of Competency and Dimension Of Uncertainty Avoidance Culture On Restorative Justice Decision Making By Investigators Of The Criminal Research Unit Of Tanjung Pinang Police Gayuh Pambudhi Utomo; Saut Panggabean Sinaga; Novi Indah Earlyanti; Surya Dharma
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.296

Abstract

This study aims to analyze the influence of competency and the cultural dimension of uncertainty avoidance on the decision-making process of restorative justice by investigators at the Criminal Investigation Unit of Tanjung Pinang Police . The primary focus is to evaluate the extent to which investigator competency and cultural factors affect the implementation of restorative justice in handling criminal cases. This research employs a quantitative approach with a survey method, using questionnaires distributed to investigators at Tanjung Pinang Police . Data analysis was conducted using multiple regression tests to measure the relationship between independent variables (competency and uncertainty avoidance) and the dependent variable (restorative justice decision-making). The findings reveal that investigator competency has a significant influence on restorative justice decision-making, with a correlation coefficient of 0.851 and a significance value of 0.000 (p < 0.01). Conversely, the cultural dimension of uncertainty avoidance does not have a significant impact, with a correlation value of -0.109 and a significance of 0.496 (p > 0.05). Simultaneously, both variables contribute to restorative justice decision-making, with an R² value of 0.75. This study concludes that investigator competency is the primary factor in implementing restorative justice. Therefore, improving investigators' skills in legal analysis, communication, and mediation is the main recommendation for strengthening the implementation of restorative justice policies at Polresta Tanjung Pinang.
Triple-Layer Themes in ROA Literature: A Bibliometric Mapping and Research Agenda for ARDL Modeling Evidence in Indonesian Banking Anggun Wida Prawira; Siti Mujanah; Achmad Yanu Alif Fianto
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.297

Abstract

This study aims to map the literature on stagflation, fintech lending, and financial resilience in relation to Return on Assets (ROA) in the Indonesian banking sector, and to propose an ARDL-based research agenda for further development. Using a descriptive-quantitative approach, the bibliometric analysis employs tools such as Publish or Perish and VOSviewer to systematically map both global and domestic scientific publications. This analysis identifies key research trends, thematic linkages, and scholarly collaborations concerning macroeconomic stress, digital disruption, and banking performance. The study integrates bibliometric insights with ARDL-based econometric findings to examine both short- and long-term effects. Unlike previous studies that focus solely on partial variable relationships, this research provides a more holistic perspective by combining literature mapping with empirical modeling. The bibliometric analysis reveals three primary clusters: (1) Fintech Lending, which emphasizes the growth of digital financial services, with a focus on regulation and financial inclusion in the post-COVID-19 era; (2) Macroeconomic Dynamics, which explores stagflation, inflation, and GDP, with ARDL modeling applied for long-term analysis; and (3) Bank Profitability, which examines ROA, credit risk, and liquidity, highlighting the importance of banking resilience. While stagflation and ARDL are less frequently explored in current research, they remain critical in macroeconomic discussions. By combining fintech, financial stability, and macroeconomic factors, this study presents a valuable research direction, particularly for emerging economies like Indonesia.
The Influence of Grocery Branding and Excellent Service on the Success of UD Aulia Gunung Raya Grocery Store, Bilah Barat District, Labuhanbatu Regency Deswita Mayrani Pasaribu; Jeni Sukmal; Shopiah Anggraini Rambe
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.298

Abstract

The aim of this research is to determine whether or not basic food branding and excellent service have a significant influence on the success of the UD Aulia Gunung Raya basic food shop, Barbar Barat subdistrict, Labuhanbatu regency. The research uses quantitative methods and an associative causality approach. The data collection technique used is through observation and interviews. The sample in this research was 88 respondents or consumers. The sampling technique is simple random sampling. The data analysis technique uses statistical techniques/SPSS by carrying out validity and reliability tests then for questionnaires and multiple linear regression analysis with T Test and F Test to prove the hypothesis. The research results show that there is a close and significant influence of basic food branding on store success, there is a close and significant influence of excellent service on store success. The influence of basic food branding and excellent service is 97.6% and the remaining 2.3% is influenced by other factors and variables.
Purchase Decision on Shopee E-Commerce Platform : The Influence of Product Quality, Brand Image, and Price through Trust as an Intervening Variable Yozi Putri Sakinah; Putra, Muhammad Farrasky Delas
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.300

Abstract

This study aims to determine how much influence product quality, brand image and price have on purchasing decisions through trust as an intervening variable in Shopee e-commerce in the city of Padang. This study consists of three independent variables, namely product quality, brand image, and price and one dependent variable is purchasing decisions and the intervening variable trust. The analytical method used is path analysis. The data collection method in this study was using a questionnaire filled out by respondents, namely Shopee e-commerce users in the city of Padang. The results obtained based on the Partial Test (t test) obtained: a) there is a positive and significant effect of product quality on trust b) there is a positive and significant effect of brand image on trust, c) there is a positive and significant effect of price on trust, d) there is positive and significant influence of product quality on purchasing decisions, e) there is a positive and significant influence of brand image on purchasing decisions, f) there is a positive and significant influence of price on purchasing decisions. g) there is a positive and significant effect of trust on purchasing decisions, h) trust cannot mediate the effect of product quality on purchasing decisions, i) trust cannot mediate the influence of brand image on purchasing decisions, j) trust cannot mediate the effect of price on purchasing decisions
The Effect of Performance Implementation on Job Satisfaction and Employee Motivation at Xyz Foundation Cedaryana Cedaryana; Arif Kurniawan; Bunga Shafira Darmawanti; Dean Hadi Pratama
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.301

Abstract

Performance implementation is a key component of human resource management that not only plays a role in achieving organizational goals but also directly influences employee attitudes and behavior. This study aims to analyze how performance implementation affects job satisfaction and employee motivation. A quantitative method was used by distributing questionnaires to 32 employees at an institution. The analysis results indicate that performance implementation significantly influences both job satisfaction and work motivation. These findings emphasize the importance of fair and participatory performance evaluations in boosting employee morale and loyalty to the organization.
The Effect of Professionalism and Work Motivation on Employee Loyalty of Mini Market Raja Pas Urung Kompas Labuhanbatu District Riqi I'Tibar Siahaan; Sri Ayla; Iskandar Muda Sipayung
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.303

Abstract

The purpose of this study was to determine the effect of professionalism and work mo-tivation on employee loyalty at the Raja Pas Urung Kompas mini market in Labuhanbatu Regency, both partially and simultaneously. The population in this study were employees of the Raja Pas Urung Kompas mini market in Labuhanbatu Regency, the sample used was random sampling with the Solvin formula and totaled 57 employees of the Raja Pas Urung Kompas mini market in Labuhanbatu Regency. The analysis technique used the coefficient of determination test (R2), multiple linear regression analysis and hypothesis testing. The results of the partial hypothesis test (t test) showed that professionalism (X1) and work motivation (X2) did not have a positive and significant effect on employee loyalty at the Raja Pas Urung Kompas mini market in Labuhanbatu Regency. With the value of the profes-sionalism variable t count of 6.613 while t table of 1.673 (t count is greater than t table) while for the work motivation variable the t count value was 9.685 while t table of 1.673 (t count is greater than t table). The results of simultaneous hypothesis testing (f test) show that professionalism (X1) and work motivation (X2) have a positive and significant effect on the work loyalty of employees of the Raja Pas Mini Market, Labuhanbatu Regency with an f count value of 759.072 while the f table is 4.01 (f count is greater than f table
Factors Affecting Timeliness of Financial Reporting in Banks Listed on the Indonesia Stock Exchange Risky Amelia; Muryani Arsal; Chairul Ihsan Burhanuddin
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.304

Abstract

This study aims to analyze the effect of gearing ratio, profitability, company age, company size, and ownership structure on the timeliness of financial reporting in banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. Timeliness of financial reporting is very important because it can affect investor decision making and market perception of company performance. This study uses a quantitative approach with the logistic regression analysis method. The sample consisted of 23 banking companies selected based on purposive sampling techniques and met the criteria for three years of observation, resulting in 69 observations. The results of the study showed that simultaneously the five independent variables affected the timeliness of financial reporting with a contribution of 50.9%. Partially, gearing ratio, company age, and ownership structure were shown to have a significant effect, while profitability and company size did not show a significant effect. This finding implies that the aspects of leverage, company maturity, and transparency of public ownership play an important role in increasing compliance with timely financial reporting.
Analysis Return on Assets in Transportation and Logistics Sector Companies on the Indonesia Stock Exchange Anisa Rahmawati; Bayun Matsaany; Khairul Alim
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.305

Abstract

Return on assets is a financial ratio used to measure a company's ability to generate overall profits. This research aims to see and analyze the effect of the current ratio, debt-to-asset ratio, and total assets turnover on return on assets in the transportation and logistics companies listed on the Indonesia Stock Exchange in 2017-2022. The research method used in this research is quantitative. Data were analyzed using multiple linear regression analysis with the help of SPSS 25 and hypothesis testing using simultaneous tests (F test) and partial tests (t-test). The data used is secondary data obtained from the company's published financial reports. The sampling technique in this research was a purposive sampling method based on certain criteria. The results show that simultaneously the current ratio, debt-to-asset ratio, and total assets turnover influence the return on assets of 94.5%. Meanwhile, partially, the debt-to-asset ratio affects the return on assets while the current ratio and total assets turnover do not affect the return on assets.
The Effect of Capital Intensity and Company Size on Tax Aggressiveness with Profitability Moderation Jennifer Jennifer; Juliandi Sahputra; Latersia Br Gurusinga
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.306

Abstract

This study aims to examine the effect of capital intensity and firm size on tax aggressiveness, with profitability as a moderating variable. The research objects are mining companies listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023, with an observation span of five years. A total of 17 companies were selected as samples using purposive sampling. The data were analyzed using multiple linear regression analysis. The results show that, partially, capital intensity has a positive but insignificant effect on tax aggressiveness, and firm size also has a positive but insignificant effect on tax aggressiveness. Simultaneously, capital intensity and firm size have a positive and significant effect on tax aggressiveness. Based on the moderated regression analysis (MRA), profitability is able to strengthen the influence of capital intensity but is unable to strengthen the influence of firm size on tax aggressiveness.
The Influence Independent Commissioner, Audit Committee, Sustainability Reporting And Political ConnectionsOn Tax Avoidance : Case Study of Properties & Real Estate Sector Companies On 2021-2023 Tuti Indarwati; Devi Astriani; Septiana Rahayu
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.307

Abstract

Study This aiming For analyze influence commissioner independent , audit committee , reporting sustainability , and connection political to avoidance tax on company sector property and real estate listed on the IDX for the 2021-2023 period . The method used is panel data regression with a total sample of 51 observations . Results test regression show that audit committee (B 0.022; p 0.038) and connection politics (B 0.043; p=0.048) has an effect significant to avoidance tax , while commissioner independent (p=0.991) and reporting sustainability (p = 0.898) no influential significant . Conclusion show that effectiveness audit committee presses avoidance tax , while connection political precisely push it . Implications from study This highlight importance strengthening internal audit function and management connection ethical politics use increase transparency And compliance taxation company

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