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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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An Exploratory Study on the Income of Bentor Drivers : A Comparison Between Maxim-affiliated and Conventional Transport Services Mirta Mirta; Melizubaida Mahmud; Yulianti Toralawe; Agil Bahsoan; Ardiansyah Ardiansyah
International Journal of Economics and Management Research Vol. 4 No. 2 (2025): August: 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.v4i2.456

Abstract

This study aims to explore the differences in income levels between online (Maxim) and conventional motorcycle taxi drivers, and to identify the factors influencing the economy of online (Maxim) and conventional transport drivers. The research employs a qualitative method with a descriptive approach.The findings reveal a noticeable difference, where the average income of online motorcycle taxi drivers is higher than that of conventional drivers in Gorontalo City. Then, several factors influence the economy of those drivers, particularly the conventional drivers that switch to online transportation, including the utilization of technology and application access, flexible working hours, operating cost, tariff, total number of passengers, service quality, and distance.
Effectiveness of the Implementation of Income Tax Reporting Article 4(2) in Port Services (Land Rental Sector) Wahyuningsih, Desi Tri; Suhartini, Dwi
International Journal of Economics and Management Research Vol. 4 No. 2 (2025): August: 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.v4i2.457

Abstract

This study aims to evaluate the effectiveness of Income Tax (PPh) Article 4 paragraph (2) reporting on port services, especially in the land rental sector in PT. PELINDO Sub Regional Head Java. This tax is a type of final tax on certain income, including income from land and/or building rentals. This study uses a qualitative approach with phenomenological methods to understand in depth the experiences and reporting practices carried out by companies. The data collection technique was carried out through in-depth interviews with ten informants from the finance division and direct observation in the field. The results of the study show that the application and reporting of Income Tax 4(2) has been carried out according to the applicable procedures, with two options of withholding mechanism: by the company or by service users. Reporting is carried out electronically through e-SPT and e-Filing, with stages including transaction recap, data validation, preparation of tax returns, and tax remittances. Although the implementation went relatively smoothly, there were administrative obstacles such as delays in deposits or data mismatches due to the choice of payment method by service users. To overcome this, the company has made a number of improvements such as the integration of information systems between divisions, routine employee training, and the preparation of more detailed tax reporting SOPs. These findings underscore the importance of cross-sectional coordination and the use of digital technology to improve tax reporting compliance and effectiveness. This research provides practical contributions for business actors in improving tax compliance and recommendations for improving reporting systems in similar sectors.
Influence Product And Quality Service to Income on Agent Brilink With Moderation System Distribution Profit : Study on BRILink Agents in Bone Bolango Regency Mohamad Rendy Ismaii; Ayu Rakhma wuryandini; Victorson Taruh
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.v4i1.460

Abstract

Study This aiming For analyze the influence of product and service quality on income at brilink agents moderating the profit sharing system study at brilink agents in bone bolango district. This study uses quantitative methods. Data were collected through questionnaires. Those selected as research samples based on the Propostionate stratified random sampling technique were carried out with dividing the population/strata proportionally and randomly. The sampling technique with Proportionate Stratified Random Sampling was carried out by collecting data on the number of BRILink agents in Bone Bolango Regency from each unit which was then determined by the number of samples needed for each unit using the Statistical Package for the Social Sciences (spss) The results of the study indicate that product and service quality have a positive effect on BRILink agent income. In addition, the profit sharing system has been shown to strengthen the influence of both variables on agent income.
Sharia Marketing Strategy for Taman Ujung Soekasada Tourism Through Social Media in Boosting Regional Economy : (Case Study: Taman Ujung Soekasada, Tumbu, Karangasem District, Karangasem Regency, Bali Province) Nastiar Nastiar; Zainul Anwar; Nanda Hidayan Sono
International Journal of Economics and Management Research Vol. 4 No. 2 (2025): August: 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.v4i2.464

Abstract

Current technological advancements can be seen as opportunities by entrepreneurs in the business world. Taman Ujung Soekasada was built by the last king of Karangasem (1890-1945), whose original name was I Gusti Bagus Jelantik. Based on observations made at the location, people can easily access various tourist attractions around the world through social media. However, particularly in Bali, the local government and community show a lack of responsiveness to the marketing of Taman Ujung Soekasada. This research aims to explore how sharia marketing strategies through social media can enhance the local economy at Taman Ujung Soekasada. The method used in this research employs a qualitative approach. The results of this study indicate that the sharia marketing strategies implemented at Taman Ujung reflect realistic and humanistic characteristics. The conclusion and suggestion are that although the utilization of social media is recognized as crucial, there is a need for evaluation and strengthening of social media marketing strategies.
The Influence of Company Size and Profitability on Tax Avoidance (on Mining Companies Listed on the Indonesia Stock Exchange for the Period 2022 – 2024) Lili Helmison; Reza Fairuzzabadi; Puji Wahono; Indra Pahala
International Journal of Economics and Management Research Vol. 4 No. 2 (2025): August: 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.v4i2.465

Abstract

This study aims to analyze the effect of firm size and profitability on tax avoidance practices in mining companies listed on the Indonesia Stock Exchange during the period 2022 to 2024. The research method used is a quantitative approach with multiple linear regression analysis and classical assumption tests to ensure model validity. A total of 18 companies were selected with 49 data used in this analysis. The results show that, simultaneously, firm size and profitability influence tax avoidance. However, partially, both variables do not show a significant effect on tax avoidance. These findings indicate that there are other factors beyond firm size and profitability that affect tax avoidance practices in the mining sector. Therefore, future research is recommended to consider additional variables and to strengthen supervision and transparency in corporate financial reporting to minimize tax avoidance practices.
Improving Service Performance Through Training, Education and Competency Development Agus Sugiarto; Sutianingsih Sutianingsih
International Journal of Economics and Management Research Vol. 4 No. 2 (2025): August: 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.v4i2.466

Abstract

This research sought to measure the impact of training, education, and competency development on service performance. The study employed a quantitative method with a random sampling technique, involving 220 administrative staff members from the Resort Police (Polres) and Sector Police (Polsek) in the Boyolali Regency area. To collect data, the researcher distributed questionnaires to the respondents. The collected data was then processed using SPSS version 26. Based on the analysis, this research concluded that: Training has a positive and significant influence on the administrative service performance at the Polres and Polsek in Boyolali Regency. Education also shows a positive and significant influence on administrative service performance within the same institutions. Similarly, competency development is proven to have a positive and significant influence on administrative service performance at the Polres and Polsek in Boyolali Regency.
Implementation of PMK Number 119 of 2024 on Tax Restitution at PT Pelindo Nila Oktavia Isnaini; Dwi Suhartini
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.v4i1.467

Abstract

This study examines the tax refund mechanism for ship service transactions and evaluates the effectiveness of a recent regulation at PT Pelindo Sub Regional Head Java. Using a qualitative phenomenological approach with in-depth interviews, the research explores the preliminary refund process of tax overpayments and the impact of policy changes in expediting restitution. Findings indicate that PT Pelindo applies an estimate-based payment system, leading to potential overpayments. Service users must submit proof of tax withholding, which is processed through the IBS system. The regulation effectively streamlines restitution by allowing refunds through administrative research rather than in-depth examination, significantly accelerating the process for eligible entities. The study confirms that adaptive tax policies integrated with digital systems enhance efficiency and compliance. While the regulation is highly relevant for expediting restitution in SOEs, challenges remain regarding the technical aspects of withholding documentation.
The Effect of Green Accounting and Public Stock Ownership on Financial Performance: CSR Disclosure as an Intervening Variable in Basic and Chemical Industry Sector Companies Listed on the IDX 2021-2023 Yesi Pradipta Sitohang; Devi Astriani; Ade Trisyanto
International Journal of Economics and Management Research Vol. 3 No. 3 (2024): December : 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.v3i3.468

Abstract

This study aims to analyze how green accounting and public share ownership affect financial performance through CSR disclosure in basic and chemical industry sector companies listed on the IDX in 2021-2023. The population in this study includes 111 companies. The method used in determining the sample based on the existing population is purposive sampling so that 37 samples are obtained. The analysis in this study was carried out through multiple linear regression through the help of data processing applications. The data analyzed is secondary data obtained from annual reports and sustainability reports of basic and chemical industry sector companies from the IDX and the company's official website. The findings of this study show that “green accounting variables have a significant effect on financial performance”. Similarly, “public share ownership is proven to have a significant effect on financial performance”. In contrast to the green accounting variable, “public share ownership and financial performance have no significant influence on CSR disclosure”. In addition, “green accounting variables and public share ownership also have no influence on financial performance through CSR disclosure as an intervening variable”
The Influence of Mindfulness at Work on Prosocial Behavior in Independent Workers in Bukittinggi City with Empathy as A Mediation Variable Ogied Muhammad Hanif; Syahrizal Syahrizal
International Journal of Economics and Management Research Vol. 4 No. 2 (2025): August: 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.v4i2.470

Abstract

This research aims to examine: (1) the influence of mindfulness at work on prosocial behavior (2) the influence of mindfulness at work on empathy (3) the influence of empathy on prosocial behavior (4) the influence of mindfulness at work on prosocial behavior through empathy. This research is cursal research. The population of this research is independent workers in Bukittinggi City. The number of samples used was a population of 150 independent workers taken using non-probability sampling. Data collection used a questionnaire with a Likert Scale. The analysis technique used is through SmartPLS 4 software. The results of data processing in this study show that: (1) mindfulness at work has a positive and significant effect on prosocial behavior in independent workers (2) mindfulness at work has a positive and significant effect on empathy in independent workers (3) empathy has a positive and significant effect on prosocial behavior in independent workers (4) empathy mediates the effect of mindfulness at work on prosocial behavior in independent workers.
The Effect of Product Quality, Brand Image, and Promotion on Sportwatch Purchase Intention Among Millennials Ilma Wulansari Hasdiansa; Sitti Hasbiah
International Journal of Economics and Management Research Vol. 4 No. 2 (2025): August: 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.v4i2.472

Abstract

The development of wearable technology such as sportwatches has driven an increase in purchasing interest, especially among millennials. This study aims to analyze the effect of product quality, brand image, and promotion on the purchase intention of sportwatches in the millennial consumer segment in Indonesia. This study uses a quantitative approach with an associative method. The sample consisted of 100 millennial respondents who were selected purposively, with an instrument in the form of a Likert scale closed questionnaire. Data were analyzed using multiple linear regression, F test, t test, and coefficient of determination. The results of the analysis show that the three independent variables, both simultaneously and partially, have a significant effect on the purchase intention of sportwatches. The product quality variable is the dominant factor in influencing purchase intention, followed by brand image and promotion. The coefficient of determination (Adjusted R Square) of 66.3% indicates that the combination of the three variables is able to explain most of the variation in consumer purchase intention. These findings provide strategic implications for manufacturers in designing a more adaptive marketing approach to millennial preferences that prioritize quality, brand reputation, and digital promotional interactions.

Page 34 of 45 | Total Record : 442

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