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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 437 Documents
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Synergy of Systems, Strategy, and Culture : Examining the Determinants of Financial Report Quality in the Public Sector Risa Mayasari
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.v3i3.522

Abstract

This study aims to examine the influence of Accounting Information Systems (AIS), Internal Reporting Strategies (IRS), and Organizational Culture (OC) on the Quality of Financial Reporting (QFR) in public sector organizations in East Java, Indonesia. The quality of financial reports serves as a crucial indicator of transparent and accountable public governance. However, many local governments continue to face persistent challenges in producing reliable financial statements, primarily due to limitations in information systems, weak internal reporting controls, and organizational cultures that have not fully embraced the principles of good governance. A quantitative approach with a descriptive-verificative research design was employed. Data were collected through a structured questionnaire distributed to financial management personnel in local government institutions and analyzed using Structural Equation Modeling based on Partial Least Squares (PLS-SEM). The findings reveal that all three independent variables—AIS, IRS, and OC—have a positive and statistically significant impact on QFR, with a high predictive contribution (R² = 0.804). AIS plays a critical role in enhancing the accuracy and efficiency of financial reporting, IRS strengthens internal control mechanisms and compliance, while OC fosters organizational behaviors that uphold integrity and accountability. In conclusion, improving the quality of financial reporting in the public sector requires a holistic approach that integrates robust information systems, effective internal reporting strategies, and an organizational culture that supports transparent and ethical reporting practices.
An Internal Control Analysis of Credit Sales at Imported Meat Distributors in Cirebon Regency Muhamad Aizzudin; Rinni Indriyani; Fitriya Sari
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.v3i3.526

Abstract

This study analyzes the effectiveness of internal control over credit sales at an imported meat distributor in Cirebon, Indonesia, using the COSO (Committee of Sponsoring Organizations of the Treadway Commission) framework. The research aims to identify weaknesses in the current system and propose implementable solutions. Data were collected through field observations, interviews, and documentation analysis. The findings reveal that the company’s internal control does not yet align fully with the five COSO components—control environment, risk assessment, control activities, information and communication, and monitoring. Key issues include role overlaps, lack of formal credit policies, weak coordination, and informal communication methods. The absence of routine risk evaluations and inadequate credit monitoring further exacerbate inefficiencies. The study recommends organizational restructuring, development of a formal credit evaluation system, integration of a real-time accounting application, and the assignment of specialized staff for credit collection. These strategies are expected to strengthen internal control, reduce the risk of bad debts, and improve financial performance.
The Influence of Tax Understanding, Service Quality, and Tax Sanctions on the Compliance of Land and Building Tax (PBB-P2) Taxpayers in Cirebon Regency Safitri Ratna Komala; Rinni Indriyani; Fitriya Sari
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.v3i3.527

Abstract

This study aims to analyze the influence of taxpayer understanding, service quality, and tax sanctions on taxpayer compliance in paying Rural and Urban Land and Building Tax (PBB-P2) in Cirebon Regency. A quantitative approach was employed through a survey method by distributing questionnaires to 100 individual taxpayers. The data were analyzed using validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that, both partially and simultaneously, all three independent variables have a positive and significant effect on taxpayer compliance. A good understanding of taxation, high-quality fiscal services, and the implementation of fair and firm tax sanctions enhance public awareness and compliance in fulfilling tax obligations. The coefficient of determination (Adjusted R²) value of 0.726 suggests that these three variables explain 72.6% of the variation in taxpayer compliance, while the remaining 27.4% is influenced by other variables outside the scope of this study. These findings offer practical implications for local governments and tax authorities to continuously improve tax education, public services, and consistent law enforcement to optimize regional tax revenue.
The Influence of Sanctions and E-Tax Utilization on Compliance of MSMEs Taxpayers in Karawang District Masyhuri, Masyhuri; Devi Astriani; Septiana Rahayu
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.v3i3.529

Abstract

Compliance level Must Tax MSMEs in Regency Karawang still low And continue to experience decline every the year. Study This aim For study The influence of tax sanctions and the use of the e-tax system on MSME taxpayer compliance. The approach used was quantitative with an explanatory research design. A sample of 100 respondents was selected using random sampling techniques from the population. MSMEs Which own Taxpayer Identification Number (NPWP) active. Analysis data done with Structural Equation Modeling (SEM) approach using SmartPLS software. The research results show that sanctions tax And utilization e-tax influential positive and significant to compliance must tax, with influence sanctions more dominant taxes. The discussion in this study is based on attribution theory, which states that behavior compliance influenced by factor external like The threat of sanctions and the ease of the e-tax system. This study focuses on MSMEs in Karawang Regency, which have experienced a decline in tax compliance, to analyze the impact of tax sanctions and the use of e-tax on taxpayer compliance.
The Influence of Corporate Governance on Financial Performance With Bank Risk Taking As a Moderating Variable Jesslyn Jesslyn; Mariska Ramadana; Anita Anita
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.v3i3.533

Abstract

This study aims to examine the effect of CEO power, foreign ownership, independence, and voting rights on financial performance in banks with risk-taking as a moderating variable after the financial crisis in 2007-2008. The method used is quantitative using secondary data. The research data source uses the financial statements of Indonesian companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. Sample collection used a purposive sampling approach. Data was obtained from the company’s financial reports on IDX and official websites. Data analysis uses panel data regression. The author found that CEO power, independence, and bank risk taking had a significant negative effect on the financial performance of banks, while foreign ownership and voting rights did not have an effect on financial performance of banks. This study contributes to the literature on bank governance and risk-taking. The purpose of this empirical analysis is to examine in detail the subject and the dynamics among these variables in the macroeconomic environment of the financial system, particularly with regard to the regulatory and supervisory framework after the financial crisis in 2007-2008.
Analysis of ROA, Interest Rate, FDR, and NPF Effects on Mudharabah Deposit Profit-Sharing Rates in Islamic Banks 2020–2024 Nida Meilanda Afanin; Suwandi Suwandi; Catur Wahyudi
International Journal of Economics and Management Research Vol. 4 No. 3 (2025): 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.v4i3.535

Abstract

This research analyzes the influence of ROA, Reference Interest Rate, FDR, and NPF on the profit-sharing rate of mudharabah deposits at Islamic Commercial Banks from 2020 to 2024. This is a quantitative study using secondary data from annual financial reports. The research uses 9 samples from a population of 16, selected through purposive sampling method. The analysis methods used include descriptive statistics, classical assumption tests, and multiple linear regression with the help of SPSS 27. The results show that the interest rate and FDR have a significant effect on the profit-sharing rate of mudharabah deposits, while ROA and NPF do not show a significant effect. However, simultaneously, all four variables significantly influence the profit-sharing rate. This study indicates that interest rates and FDR are key factors in improving profit-sharing, and emphasizes the importance of banks adjusting their strategies to macroeconomic conditions and the effectiveness of financing. On the other hand, ROA and NPF have proven to have less influence. This research provides practical implications for the management of Islamic banks and investors that adjustments to interest rates and FDR have a greater impact on increasing profit-sharing compared to only focusing on profitability or financing risk. This study also contributes to the literature on Islamic finance by identifying the key factors that influence the profit-sharing rate of mudharabah deposits in the Islamic banking market in developing countries.
The Influence of Service Quality and Trust on Customer Loyalty with Customer Satisfaction as a Mediator: (Case Study at Mandiri Link UD Naimah, Mandailing Natal Regency, North Sumatra) Indah Nasution; Reni Yuliviona; Rika Desiyanti; Zeshasina Rosha
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.v3i3.536

Abstract

Agent-based financial services have become an important strategy to expand financial inclusion in rural areas, including Mandailing Natal Regency, North Sumatra. This study aims to analyze the effect of service quality and trust on customer loyalty with customer satisfaction as a mediating variable at Mandiri Link Agent UD. Naimah. This research employs a quantitative approach with a census sampling technique involving 127 active customers. Data were collected using a closed-ended Likert scale questionnaire and analyzed through descriptive statistics and hypothesis testing. The results show that service quality, trust, and customer satisfaction have a positive and significant effect on customer loyalty. The average service quality score is 32.74 (TCR 84.67%), trust is 24.54 (TCR 82.6%), and customer satisfaction is 20.76 (TCR 82.6%), while customer loyalty averages 19.50 (TCR 76%). Other findings indicate that customer satisfaction mediates the relationship between trust and customer loyalty. In conclusion, continuous improvement of service quality and strengthening customer trust are necessary to enhance customer satisfaction and loyalty. The practical implication of this study is expected to provide input for Mandiri Link Agent UD. Naimah’s management in formulating service strategies that emphasize reliability, speed, security, and transaction convenience to maintain customer loyalty amid increasingly tight digital competition.
The Role of Work-Life Balance, Work Flexibility, and Career Development in Increasing Job Satisfaction of Generation Z Employees Deviana Nurul Sholekha; Raniasari Bimanti Esthi
International Journal of Economics and Management Research Vol. 4 No. 3 (2025): 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.v4i3.537

Abstract

Generation Z students enrolled in the weekend regular program at Pelita Bangsa University often face challenges in maintaining a proper work-life balance due to the dual burden of studying and working. This generation has unique expectations related to work flexibility and career development opportunities. However, these expectations are frequently constrained by limited institutional facilities and support systems, which can negatively impact their job satisfaction. This study aims to analyze the role of work-life balance, work flexibility, and career development in improving job satisfaction among Generation Z employees. A quantitative research method was employed, utilizing the IBM SPSS 29.0.0.0 application for data analysis. Data were collected through a combination of observation, literature review, and the distribution of questionnaires to 38 students from Pelita Bangsa University’s Agribusiness weekend program who also work while studying. The results of the study indicate that work-life balance has a significant influence on job satisfaction, with a p-value of less than 0.001, showing a strong correlation. Work flexibility also contributes significantly, with a p-value of 0.002, and career development is likewise significant with a p-value of less than 0.001. These findings suggest that each of the three independent variables—work-life balance, work flexibility, and career development—has a statistically significant and positive effect on job satisfaction, both partially and simultaneously.In conclusion, Generation Z employees benefit significantly from balanced work and study environments, adaptable work arrangements, and clear opportunities for career progression. Organizations and academic institutions should collaborate to provide greater support and resources to help this generation meet their educational and professional goals. By addressing these factors, job satisfaction among Generation Z workers can be improved, leading to better performance, motivation, and overall well-being.
The Effect of Product Quality and Product Price on Purchasing Decisions At Street Bar Coffee Jember Ajeng Farah Setyowati; Sri Redjeki; Denok Mugi Hidayanti
International Journal of Economics and Management Research Vol. 4 No. 3 (2025): 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.v4i3.539

Abstract

This study aims to evaluate the influence of product quality and price on consumer purchasing decisions at Street Bar Coffee, a local coffee shop in Jember. The purchasing decision is understood as the culmination of a rational consideration process involving consumers' perceptions of product quality and price fairness. Products perceived to possess high quality and reasonable pricing are more likely to create customer satisfaction, which ultimately influences their decision to purchase. A quantitative research method was employed to obtain objective, valid, and measurable data. Data collection was carried out through the distribution of structured questionnaires to respondents who had previously purchased products from Street Bar Coffee. The data were then analyzed using statistical tools to determine the relationship and influence between the independent variables—product quality and price—and the dependent variable, which is the purchasing decision. The findings show that both product quality and price have a significant and positive impact on consumer purchasing decisions. Consumers tend to make purchase decisions when they perceive that the value offered by the product is proportional to the cost they are required to pay. Among the target market—primarily teenagers and young adults—perceived value is a key factor influencing loyalty and repeat purchases. The novelty of this study lies in its focus on a local MSME, which has received relatively little academic attention compared to larger coffee shop chains. Furthermore, the research emphasizes the strategic importance of aligning product quality with appropriate pricing to build and maintain customer trust. These findings can serve as a practical reference for micro, small, and medium enterprises (MSMEs) in developing marketing strategies that are responsive to local consumer needs, thus supporting long-term business sustainability and competitiveness in regional markets.
Exploring the Mediating Role of Fintech Adoption in Reducing Perceived Risks and Promoting SME Sustainability Adi Harianto; Devia Febrina; nasib, nasib; Ratih Amelia; Muhammad Fathoni
International Journal of Economics and Management Research Vol. 4 No. 3 (2025): 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.v4i3.541

Abstract

This study examines the role of fintech adoption in mediating the relationship between perceived risk and business sustainability in Small and Medium Enterprises (SMEs) in Samosir Regency. Using a quantitative approach with data analyzed through Structural Equation Modeling (SEM), the study finds that fintech adoption significantly reduces the perceived risks faced by SME owners, which in turn contributes to long-term business sustainability. Digital technologies such as electronic payment systems, peer-to-peer lending platforms, crowdfunding, and mobile banking have proven to enhance operational efficiency, expand market reach, and improve financial transparency and control. These benefits help SMEs build resilience and competitiveness, especially in rural areas like Samosir where access to conventional financial services is limited. Despite the potential benefits, challenges such as limited technological knowledge, digital infrastructure gaps, regulatory uncertainty, and the lack of skilled human resources remain major barriers to effective fintech implementation. The study highlights that the role of government and stakeholders is vital in creating an enabling environment for fintech adoption. This includes policies that encourage innovation, facilitate access to digital infrastructure, provide education and training to increase digital literacy, and foster partnerships between SMEs and fintech service providers. Additionally, support from local communities and continuous awareness campaigns can further reduce resistance to change and increase trust in digital financial solutions. Overall, this research emphasizes that fintech adoption plays a crucial role in not only mitigating business risks but also supporting the long-term sustainability and growth of SMEs in the digital era.

Page 39 of 44 | Total Record : 437

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