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[Strategy Marketing Product in Increase Consumer Interaction on Social Media ]]>
<![CDATA[Rahmi, Nazhilatur]]>;
<![CDATA[Soraya Lestari]]>
<![CDATA[ International Journal of Economics and Management Research Vol. 4 No. 3 (2025): December : International Journal of Economics and Management Research ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/ijemr.v4i3.433
<![CDATA[Product Marketing Strategy in Increasing Consumer Interaction on Social Media. Social media is a platform that is widely used by the public. Its existence has great potential for businesses to get closer to customers, increase profits, strengthen marketing and communication strategies, and improve cost efficiency and effectiveness. This research aims to explore the marketing strategy and understand the important role social media plays when marketing the products needed. The research used several interviews and employed qualitative methods. Qualitative research is typically used to answer broad questions, but it can also be applied to explore more focused questions in accordance with the research objectives. The object of the social media marketing interview was obtained based on the results of the interview with the seller or owner of the online shop. The results obtained from the interview on Marketing Strategy Based on Social Media are as follows: determining the right platform (the selected platform should align with the product and target audience, such as Facebook and Tiktok), marketing through video, consistent and quality content, and determining target consumers]]>
<![CDATA[Capital Market Inclusion Improvement Strategies in Central Kalimantan ]]>
<![CDATA[Riru Apriandami Ngindra]]>;
<![CDATA[Meitiana Meitiana]]>;
<![CDATA[Fitria Husnatarina]]>
<![CDATA[ International Journal of Economics and Management Research Vol. 3 No. 3 (2024): December : International Journal of Economics and Management Research ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/ijemr.v3i3.434
<![CDATA[The capital market plays a crucial role in driving national economic development, including in the Central Kalimantan Province. However, the level of inclusion in this region remains relatively low, with only 5.19% of the productive-age population registered as investors. This study aims to identify the primary obstacles and propose strategic solutions to enhance capital market literacy and participation in Central Kalimantan. The research employs a library research method, focusing on the analysis of scholarly literature, secondary data, and official publications from relevant financial institutions. Through this approach, the study identifies three major barriers to inclusion: (1) the limited availability of Investment Galleries, particularly in educational institutions; (2) inadequate financial education access in remote and rural areas; and (3) a shortage of certified professionals within securities companies. To address these challenges, three strategic initiatives are proposed: (a) expanding the establishment of Investment Galleries in universities and schools without existing capital market partnerships; (b) implementing consistent financial literacy programs through both offline and online platforms, especially targeting remote regions; and (c) offering initial investment incentives to attract and engage new investors. These strategies are expected to improve financial awareness, broaden public participation, and support sustainable growth in capital market activities across Central Kalimantan, ultimately contributing to greater regional economic inclusion.]]>
<![CDATA[Analysis of Understanding of Tax Regulations and Awareness on Compliance with Socialization as a Moderating Variable ]]>
<![CDATA[Latersia Br Gurusinga]]>;
<![CDATA[Jhon Raphael Saragih]]>;
<![CDATA[Citra Dewi]]>
<![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.v3i3.435
<![CDATA[Understanding of tax regulations and taxpayer awareness can affect taxpayer compliance. The better the understanding of tax regulations and taxpayer awareness, the higher the taxpayer compliance. This study aims to analyze the effect of understanding of tax regulations and taxpayer awareness on taxpayer compliance with tax socialization as a moderating variable at the Lubuk Pakam Pratama Tax Service Office. A total of 100 respondents were selected as samples using purposive sampling techniques. Data analysis was carried out using multiple linear regression tests. The results of the study indicate that partially, understanding of tax regulations has a positive and significant effect on taxpayer compliance, taxpayer awareness has a positive and significant effect on taxpayer compliance. Simultaneously, understanding of tax regulations and taxpayer awareness have a positive and significant effect on taxpayer compliance. Based on the moderated regression analysis (MRA) test, tax socialization is unable to strengthen understanding of tax regulations on taxpayer compliance and tax socialization is able to strengthen taxpayer awareness on taxpayer compliance.]]>
<![CDATA[Study of the Relationship of e-WOM to Purchase Decision and Brand Image as A Mediation Variable ]]>
<![CDATA[Eko Handayanto]]>;
<![CDATA[Iqbal Ramadhani Fuadiputra]]>
<![CDATA[ International Journal of Economics and Management Research Vol. 3 No. 3 (2024): December : International Journal of Economics and Management Research ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/ijemr.v3i3.436
<![CDATA[This research aims to examine the influence of Electronic Word of Mouth (e-WOM) on Purchase Decisions, with Brand Image serving as a mediating variable, focusing on Torch Bag products in the Malang region. Utilizing a quantitative research approach, data were collected through structured questionnaires from 150 respondents and analyzed using the Structural Equation Modeling - Partial Least Squares (SEM-PLS) method. The findings reveal that e-WOM significantly affects both Brand Image and Purchase Decisions. Moreover, Brand Image has a strong positive impact on Purchase Decisions and also acts as a partial mediator in the relationship between e-WOM and purchasing behavior. This indicates that positive online reviews and consumer interactions not only build trust and enhance a brand's image but also significantly influence the final purchasing decision. The study contributes to the growing literature on digital consumer behavior and highlights the importance of managing online presence and consumer-generated content. For marketers, the results suggest that investing in strategies to stimulate and manage e-WOM can enhance brand perception and drive sales. Maintaining a consistent and positive brand image through online platforms is crucial in today's competitive digital market landscape.]]>
<![CDATA[Analysis of the Influence of Inflation, Fed Rate, and BI Rate on the IDX 30 Stock Price Index on the Indonesia Stock Exchange ]]>
<![CDATA[Muhamad Raafi Al Hadi Mubarrok]]>;
<![CDATA[Ririt Iriani]]>
<![CDATA[ International Journal of Economics and Management Research Vol. 3 No. 1 (2024): April : International Journal of Economics and Management Research ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/ijemr.v3i1.437
<![CDATA[The IDX30 stock index can fluctuate or change, and these changes occur due to several macroeconomic factors, including the Fed interest rate, BI interest rate, and inflation rate. The objective of this study is to understand the impact of changes in BI interest rates, Fed interest rates, and inflation on the IDX30 stock index. The data used in this study covers the period from 2022 to 2024. This study employs a multiple regression analysis model based on OLS as its methodology. The results of the multiple regression analysis indicate that the IDX30 stock index is significantly influenced, both partially and simultaneously, by inflation, the Fed rate, and the BI rate. The findings suggest that the economy is stable and not in a recessionary state, thereby encouraging investment in stocks for speculative trading. This, in turn, supports trading levels that allow investors to purchase stocks even when inflation increases.]]>
<![CDATA[The Effect of Fiscal Loss Compensation, Sales Growth, Transfer Costs on Tax Avoidance Moderated by CSR ]]>
<![CDATA[Jhon Raphael Saragih]]>;
<![CDATA[Latersia Br Gurusinga]]>;
<![CDATA[Andy Prashetyo]]>
<![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.v3i3.439
<![CDATA[This study focuses on the impact of fiscal loss compensation, sales growth, and transfer pricing on tax avoidance moderated by Corporate Social Responsibility (CSR) in companies listed in the LQ45 Index of the Indonesia Stock Exchange during the period of 2019-2023. The sources of this research come from data on companies listed in the LQ45 Index, which is a collection of high liquidity companies on the Indonesia Stock Exchange. This study aims to provide insight into how these factors interact and influence tax avoidance in Indonesia, which is an important issue considering the low tax ratio in this country. Data analysis was conducted using multiple linear regression tests. The research results indicate that partially, fiscal loss compensation has a negative and significant impact on tax avoidance, sales growth has a negative and insignificant impact on tax avoidance, and Transfer pricing has a positive but insignificant effect on tax avoidance. Simultaneously, fiscal loss compensation, sales growth, and transfer pricing have a positive but insignificant effect on tax avoidance. Based on the moderated regression analysis (MRA), CSR can influence the relationship between fiscal loss compensation and tax avoidance, CSR cannot influence the relationship between sales growth and tax avoidance, and CSR cannot influence transfer pricing and tax avoidance.]]>
<![CDATA[Gen Z’s Intention to Use QRIS in Semarang: The Moderating Role of Financial Literacy ]]>
<![CDATA[Salsa Filiya]]>;
<![CDATA[Dwi Eko]]>;
<![CDATA[Dian Prawitasari]]>;
<![CDATA[Rudi Kurniawan]]>
<![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.v4i2.440
<![CDATA[This study aims to analyze the influence of lifestyle compatibility, hedonic motivation, and perceived ease of use on the intention to use cashless payment systems, with financial literacy as a moderating variable among Generation Z university students in Semarang, Indonesia. A quantitative approach was employed using Structural Equation Modeling (SEM) with SmartPLS 3.0 software and purposive sampling involving 200 respondents. The findings reveal that lifestyle compatibility and perceived ease of use have a positive and significant effect on the intention to use cashless payments, while hedonic motivation shows no significant effect. Furthermore, financial literacy significantly moderates the relationship between lifestyle compatibility and intention to use, but does not moderate the relationship between hedonic motivation or perceived ease of use and behavioral intention. These results suggest that alignment with user lifestyles and ease of use are crucial factors in driving the adoption of cashless payment technologies, particularly when supported by adequate financial literacy.]]>
<![CDATA[Company Strategy Parcel Industry Faces Recovery Post Covid-19 : Stability Strategy Implementation in Effort Maintain Superiority Compete in Parcel Industry ]]>
<![CDATA[Tanty Sondari]]>;
<![CDATA[Ahmad Johan]]>
<![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.v4i1.441
<![CDATA[The industrial sector plays a crucial role as the primary driver and pillar of the national economy as a whole, contributing to increased production, fixed investment, employment, capacity utilization, and exports, even amid the disruptions and challenges caused by the post-COVID-19 pandemic. The current post-COVID-19 recovery period has had a significant impact on Indonesia's economy, ranging from changes in supply chains to shortages of raw materials. Even if raw materials are available, this leads to higher supply costs. This crisis has had a major impact on consumer purchasing power and social inequality. Consumer purchasing power has declined for the first time in a generation, and income loss has been disproportionate among different social groups, leading to a dramatic increase in inequality. External factors like COVID-19 have influenced consumers' willingness to control themselves by changing their shopping behavior. One of the changes that has occurred post-pandemic is a shift in consumer shopping behavior. Therefore, it is essential for companies to implement strategies. One strategy chosen during this recovery period is a stability strategy to maintain competitive advantage amid an uncertain economic climate. The research method applied is a qualitative method to obtain an initial overview of the stability strategies implemented by companies in their efforts to maintain competitive advantage. This research was conducted using a descriptive analysis method. Descriptive analysis is a research method used to describe an object of study using the object of study as a sample and providing conclusions that apply generally without making comparisons or relationships between the variables being studied]]>
<![CDATA[Capital Market Inclusion Improvement Strategies in Central Kalimantan ]]>
<![CDATA[Riru Apriandami Ngindra]]>;
<![CDATA[Meitiana, Meitiana]]>;
<![CDATA[Fitria Husnatarina]]>
<![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.v4i1.442
<![CDATA[The capital market plays a crucial role in driving national economic development, including in the Central Kalimantan Province. However, the level of inclusion in this region remains relatively low, with only 5.19% of the productive-age population registered as investors. This study aims to identify the primary obstacles and propose strategic solutions to enhance capital market literacy and participation in Central Kalimantan. The research employs a library research method, focusing on the analysis of scholarly literature, secondary data, and official publications from relevant financial institutions. Through this approach, the study identifies three major barriers to inclusion: (1) the limited availability of Investment Galleries, particularly in educational institutions; (2) inadequate financial education access in remote and rural areas; and (3) a shortage of certified professionals within securities companies. To address these challenges, three strategic initiatives are proposed: (a) expanding the establishment of Investment Galleries in universities and schools without existing capital market partnerships; (b) implementing consistent financial literacy programs through both offline and online platforms, especially targeting remote regions; and (c) offering initial investment incentives to attract and engage new investors. These strategies are expected to improve financial awareness, broaden public participation, and support sustainable growth in capital market activities across Central Kalimantan, ultimately contributing to greater regional economic inclusion.]]>
<![CDATA[Getting to Know the Shariah Capital Market : Halal Investment in the Modern Era ]]>
<![CDATA[Kemala Dewi]]>;
<![CDATA[Muhammad Fakhri]]>;
<![CDATA[Muhammad Albahi]]>
<![CDATA[ International Journal of Economics and Management Research Vol. 3 No. 3 (2024): December : International Journal of Economics and Management Research ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/ijemr.v3i3.443
<![CDATA[The development of the modern economy requires Muslims to be able to adapt to the contemporary financial system without ignoring the principles of sharia. One form of such adaptation is the existence of the sharia capital market, namely a capital market system based on Islamic teachings and free from elements of usury, gharar, and maisir. The sharia capital market is not only an alternative halal investment, but also reDesiarto (n.d.)flects the practical needs in creating a fair and sustainable financial system. Instruments such as sharia stocks, sukuk, and sharia mutual funds are solutions for Muslim investors who want to invest ethically. In Indonesia, the development of the sharia capital market is supported by regulations from the OJK, BEI, and fatwas from the DSN-MUI. However, challenges such as low sharia financial literacy are still major obstacles. Therefore, the introduction and understanding of the concept of the sharia capital market are very necessary in order to encourage the creation of a financially intelligent society and continue to uphold Islamic values in its economic activities.]]>
