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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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The Impact of Technology Acceptance Factors on Employee Performance: The Mediating Role of Customer Satisfaction in Maritime Traffic and Transportation Agung Kwartama; Heri Susanto
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.v3i3.542

Abstract

The digital transformation of public services necessitates the adoption of technology that is not only functional but also aligned with user expectations and operational goals. In this context, this study investigates the influence of perceived usefulness (PU) and perceived ease of use (PEOU) of the Marine Traffic and Transportation Management Information System (SIMLALA) on employee performance at the Directorate of Marine Traffic and Transportation, with customer satisfaction serving as a mediating variable. As digital platforms become integral to public service delivery, understanding the user-centric aspects of system implementation is crucial. Adopting a quantitative research approach, data were collected through structured questionnaires distributed to 152 system users affiliated with marine transportation companies across Indonesia. The analytical method employed was Structural Equation Modeling with Partial Least Squares (SEM-PLS), enabling the examination of complex relationships between constructs. The results indicate that both PU and PEOU significantly and positively affect customer satisfaction. Furthermore, customer satisfaction is shown to have a substantial positive impact on employee performance. PU and PEOU also directly influence employee performance, indicating that the effectiveness and usability of SIMLALA contribute not only to external user satisfaction but also to internal organizational efficiency. Importantly, customer satisfaction acts as a strong mediating variable, bridging the effects of PU and PEOU on performance outcomes. This implies that improving the user experience through functional, intuitive systems can enhance service quality and employee productivity. The study contributes to the growing body of literature on technology acceptance and public sector digitalization, particularly in maritime transportation. It also provides practical recommendations for policymakers and system developers to prioritize usability and customer experience in designing and implementing digital public services, thereby ensuring both user satisfaction and enhanced institutional performance.
Implementation of Environmental Management Accounting in the Waste Management Process at Az-Zahra Clinic, Karawang Regency Nyimas Ayu Purnamasari; Lilis Lasmini; Meliana Puspitasari
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.v4i3.543

Abstract

Environmental issues arising from medical waste have become an increasingly significant concern in the management of healthcare facilities. This study aims to examine the application of Environmental Management Accounting (EMA) in the waste management process at the Az-Zahra Clinic in Karawang Regency. The research uses a descriptive qualitative approach, with data collected through interviews, observations, and documentation studies. The results indicate that Az-Zahra Clinic has implemented waste management practices, including sorting, temporary storage, and destruction of medical waste through third-party vendors. However, the clinic’s environmental cost recording remains manual and is not integrated into its financial system, which leads to a lack of transparency and accountability. Environmental costs are currently recognized as part of general operating expenses without specific classification, and the measurement of these costs is done using the historical cost method. This study highlights the importance of integrating EMA to enhance the efficiency of waste management, improve compliance with environmental regulations, and ensure transparency in environmental cost recording. By adopting EMA, the clinic could better track and manage its environmental costs, which would contribute to improved operational efficiency and sustainability. It is recommended that the clinic develop a more integrated environmental accounting recording system to enhance the management of environmental impacts, improve the clarity of cost allocations, and support long-term sustainability in its operations. The study underscores the need for healthcare facilities to adopt systematic environmental accounting to ensure compliance with environmental standards and contribute to overall sustainability goals.
Analyzing the Influence of UTAUT2 Constructs and E-Commerce Usage Frequency on Gen Z's Purchase Intention Toward AR Virtual Try-On Shade Filters Ayu Jesica Swaharani; Annisa Rahmani Qastharin
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.v4i3.545

Abstract

The rapid growth of Indonesia’s beauty and e-commerce industries has fueled the adoption of Augmented Reality (AR) virtual try-on (VTO) shade filters, particularly for makeup products such as lipstick and foundation. These tools enable users to visualize products before purchasing, addressing a major challenge in online beauty shopping. While Gen Z consumers are highly active in digital environments, research on how AR VTO shade features influence their buying decisions remains limited. This study applies the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) to examine the impact of each UTAUT2 construct on purchase intention among Indonesian Gen Z consumers when using AR try-on shade filters on e-commerce platforms. It also investigates whether e-commerce usage frequency moderates these effects. A quantitative method was employed, with data collected from 260 female Gen Z respondents and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Findings reveal that all seven UTAUT2 constructs—Performance Expectancy, Effort Expectancy, Social Influence, Facilitating Conditions, Hedonic Motivation, Price Value, and Habit—significantly influence purchase intention, with Habit emerging as the strongest predictor. Moreover, e-commerce usage frequency was found to moderate these relationships. Among frequent users, the effects of Performance Expectancy, Facilitating Conditions, Hedonic Motivation, and Price Value on purchase intention were stronger, while the influence of Effort Expectancy, Social Influence, and Habit was weaker. The results confirm that UTAUT2 effectively explains AR adoption in e-commerce beauty contexts. The study suggests that businesses should tailor AR strategies according to users’ e-commerce experience levels to enhance engagement, strengthen purchase intentions, and optimize the effectiveness of AR integration. Such adjustments can help e-commerce platforms provide more personalized and immersive shopping experiences, ultimately boosting customer satisfaction and sales performance.
Performance Analysis of Halal Product Process Accompa-nying Services for the Islamic Economic Community Abdul Wahab; Ilma Mahdiya; Zakiyah Zakiyah; Yunisa Fitriana
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.v4i3.546

Abstract

This study aims to analyze the performance of halal product process assistance services by the Islamic Economic Community (Masyarakat Ekonomi Syariah/MES) in South Kalimantan. The success of LP3H (Lembaga Pendamping Proses Produk Halal) in assisting the halal product process is crucial to ensuring compliance with halal principles within the Islamic economy. This research adopts a field study design using a quantitative descriptive approach. The sampling technique applied was purposive sampling, involving 96 respondents from Micro, Small, and Medium Enterprises (MSMEs) that had received assistance in the halal certification process. Data were gathered through structured questionnaires and analyzed using the Importance Performance Analysis (IPA) method. The study examines six Islamic service quality dimensions: tangible, reliability, responsiveness, assurance, empathy, and compliance. The findings indicate that the overall quality of assistance services provided by the Halal Product Process Assistants under MES has not yet achieved the level of excellent service. This is evidenced by the gap between the average values of performance and importance across several service indicators. The Cartesian diagram analysis reveals three indicators that require priority improvement: (1) trust in the MES P3H (Halal Product Process Assistant), (2) the neat and professional appearance of the assistants, and (3) the honesty and transparency of the assistants in explaining the halal certification application process. These results suggest the need for MES to improve the competence, appearance, and integrity of its assistants in order to meet the expectations of MSMEs and support the sustainability of halal product development in Indonesia. This study contributes to the evaluation of service quality in halal certification assistance, especially within the Islamic economic framework.
Analysis of Brand Image and Customer Trust Improvement Through Ethical Communication and CSR Practices at Bank Muamalat Aisyah Amalina; Ari Santoso Widodo; Marini Marini
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.v4i3.548

Abstract

Public trust is a vital asset for Islamic banking, particularly in an era where consumers are increasingly conscious of ethical and social values. This study aims to examine the impact of ethical communication and corporate social responsibility (CSR) on brand image and consumer trust in Bank Muamalat. Adopting a quantitative explanatory approach, the study utilized the SEM-PLS analysis technique to analyze data collected from Bank Muamalat customers in key urban areas, including Jakarta, Bandung, and Surabaya. The results indicate that ethical communication has a significant influence on brand image, while CSR directly affects consumer trust. Additionally, brand image serves as a mediating variable in fostering consumer trust. These findings underscore the importance of integrating transparent and ethical communication with CSR practices, especially those that align with the Islamic maqasid shariah principles. By doing so, Islamic financial institutions can strengthen their credibility and establish long-term relationships with consumers. In a highly competitive and information-driven environment, ethical communication and CSR initiatives go beyond mere promotional tactics. They play a crucial role in building customer loyalty, enhancing institutional integrity, and maintaining public trust. For Islamic financial institutions, particularly in the post-truth era, these factors are instrumental in differentiating themselves from competitors and ensuring sustainable growth. This study highlights the strategic value of combining ethical communication with CSR practices that reflect the values of Islamic teachings. The integration of these practices not only enhances the brand image but also fosters greater consumer trust, which is essential for the long-term success of Islamic banking institutions in today’s market. Thus, ethical communication and CSR should be viewed as fundamental components of a holistic strategy aimed at building strong, lasting relationships with customers.
The Influence of Financial Literacy and Impulsive Buying Behavior on The Spending Behavior of Shopee PayLater User Among Generation Z Desgita Afil Salputri; Mohammad Chaidir; Seger Santoso
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.v4i3.550

Abstract

This study examines the influence of financial literacy and impulsive buying behavior on the shopping behavior of Shopee PayLater users among Generation Z. PayLater's convenient, instant transactions are attractive to the younger generation, but on the other hand, they have the potential to encourage unhealthy consumer behavior if not balanced with adequate financial understanding. Generation Z, as an age group highly familiar with technology and digital financial services, is a key focus of this study. This study used a quantitative approach with a purposive sampling method to recruit relevant respondents: active Shopee PayLater users aged 18 to 25. Data were collected from 150 respondents through an online questionnaire and then analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM).The results show that both financial literacy and impulsive buying behavior have a positive and significant influence on the shopping behavior of Shopee PayLater users, both partially and simultaneously. However, the influence of impulsive behavior proved to be more dominant than financial literacy. These findings confirm that while improving financial literacy plays a crucial role in guiding individuals to manage their personal finances more wisely, emotional and psychological factors, such as impulsivity, remain key determinants of digital spending decisions. Therefore, this research offers important implications for developing digital-based financial education strategies that focus not only on cognitive aspects but also on affective and behavioral dimensions. The findings are expected to serve as a basis for policymakers, educational institutions, and digital financial platforms in designing more effective and adaptive financial empowerment programs for Generation Z.
The Influence of Competence and Work Discipline on Employee Performance with Motivation as an Intervening Variable : Study at PT Jateng Argo Berdikari (Perseroda) Fernanda Nasrullah; Endang Tjahjaningsih
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.v4i3.551

Abstract

The most crucial factor in achieving employee performance targets and producing high-quality work lies in how a company fosters motivation among its employees. Motivation serves as a driving force that influences employees’ willingness to perform their tasks optimally. This study employed a quantitative research approach using primary data. The research population consisted of 381 employees of PT Jateng Agro Berdikari (Perseroda), with performance appraisal conducted through the 360-Degree Feedback method. The sampling technique applied was purposive sampling, selecting respondents who met specific research criteria. Data collection was carried out through questionnaires and interviews to ensure a comprehensive understanding of the research variables. Instrument validity and reliability tests were conducted to confirm that the measurement tools used were both accurate and consistent. Data analysis involved multiple linear regression to determine the relationships between variables, while hypothesis testing utilized partial tests (t-tests), the coefficient of determination (R²), path analysis, and the Sobel test to examine mediation effects. The results showed that competence and work discipline significantly influenced work motivation. However, competence alone did not have a direct impact on employee performance. In contrast, work discipline and work motivation had a positive and significant effect on employee performance. Moreover, work motivation was found to mediate the relationship between competence and employee performance, as well as between work discipline and employee performance. These findings highlight the importance for companies to develop strategies that not only enhance employees’ competencies and enforce work discipline but also strengthen work motivation. A motivated workforce is more likely to achieve performance targets and maintain high standards of work quality, thereby supporting organizational success and sustainability.  
Leverage Ratio, Capital Intensity, and Inventory Turnover: Their Influence on the Effective Tax Rate of Textile and Garment Manufacturing Companies (2017–2023) Aditya Wahyu Prabowo; Khoirul Rozikin; Elmiwati Elmiwati
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.v4i3.552

Abstract

This study aims to evaluate the impact of debt ratios, capital intensity, and inventory turnover on effective tax rates (ETR) in manufacturing companies in the textile and garment sectors listed on the Indonesia Stock Exchange (IDX) during the 2017–2023 period. The background of this research stems from the urgency of fiscal efficiency to enhance the competitiveness of Indonesia's textile industry, which faces significant challenges from global economic pressures, fluctuating export demands, and increasing production costs. These external factors have pushed companies to seek strategic ways to manage their tax burden without violating prevailing regulations. The research adopts a quantitative approach, employing the Common Effect Model (CEM) in panel data regression, with data derived from 112 firm-year observations across 16 companies selected based on specific criteria. This approach is chosen for its effectiveness in analyzing the influence of multiple variables over time while controlling for company-specific characteristics. The empirical findings reveal that leverage, or debt ratio, does not significantly affect the ETR, suggesting that the use of debt as a tax shield is not effectively utilized or is neutralized by other factors such as regulatory constraints or conservative financial policies. In contrast, capital intensity—measured by the proportion of fixed assets—has a significant negative impact on ETR. This indicates that companies with higher investments in fixed assets can reduce their taxable income through depreciation expenses, making capital intensity a valuable tax planning tool. Meanwhile, inventory turnover shows a significant positive relationship with ETR. Although high inventory turnover generally indicates operational efficiency and strong sales performance, it may also lead to higher taxable income, thus increasing the overall tax burden. This paradox underlines the complexity of aligning operational efficiency with fiscal efficiency in practice.
Comparative Analysis of Pricing and Features of Cloud-Based Accounting Software in Indonesia: A Study of Secondary Data from E-Marketplace Surateman Surateman; Wahyo Wahyo; Jooner Rambe
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.v4i3.553

Abstract

The development of cloud technology itself has encouraged digitalization in various sectors, including accounting. In Indonesia, for example, more and more businesses—especially micro, small, and medium enterprises (MSMEs)—have begun to switch to using cloud-based accounting software to improve the efficiency, accuracy, and accessibility of financial management. This transition is not only driven by the need for real-time data and automation but also by the increasing availability of affordable internet infrastructure and government support for MSME digital transformation. This study aims to conduct a comparative analysis of the price and main features of four popular cloud accounting software in Indonesia, namely Beecloud, Jurnal by Mekari, Accurate Online, and Kledo. These four platforms have been selected based on their popularity, user base, and relevance for MSMEs in Indonesia. The data for this study was collected secondarily through each provider’s official website and publicly available documentation during the period of May 1–5, 2025. The method used is a descriptive-comparative quantitative approach, which involves analysis techniques such as descriptive statistics, price-per-feature ratio calculations, and data visualization tools including tables, bar charts, heatmaps, and scatter plots. This approach allows for a comprehensive understanding of both the cost structure and functional range of each product. The results show that there are significant differences in pricing models and the number of features offered. Beecloud SME offers the lowest price-per-feature ratio, suggesting high value for cost-conscious users. On the other hand, Jurnal Enterprise has the highest ratio, indicating a more premium pricing strategy that may be more suitable for medium to large enterprises with more complex needs.
A Decade of Green Accounting in Indonesia and the UK : Implementation, Challenges, and Opportunities Hendri Nofriadi; Rahma Yulida; Pudji Astuty
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.v4i3.554

Abstract

Green accounting is one of the important approaches in sustainability reporting, where the concept of sustainability reporting integrates environmental factors into the traditional accounting process. This integration reflects the growing global awareness that environmental degradation and climate change must be addressed not only by governments and civil society but also by the corporate sector through transparency and accountability in financial disclosures. This article aims to comparatively analyze the implementation of green accounting in Indonesia and the United Kingdom (UK), focusing on the challenges faced and the opportunities for strengthening the practice in both countries. This research uses a qualitative literature review method by collecting, synthesizing, and analyzing scientific articles, regulatory frameworks, and institutional reports published between 2016 and 2025. The results show that the UK has implemented green accounting more comprehensively and systematically, supported by strong environmental regulations, mandatory disclosure requirements, and high awareness within the private sector. The UK's implementation is closely aligned with international standards such as the Global Reporting Initiative (GRI) and the Task Force on Climate-related Financial Disclosures (TCFD), which help ensure consistency and comparability of sustainability reporting across industries. In contrast, Indonesia is still in the developmental stage regarding green accounting adoption. Several challenges persist, including limited regulatory mandates, lack of technical expertise, minimal integration of environmental indicators in corporate reporting, and low levels of awareness among SMEs and regional stakeholders. Nevertheless, the country has shown growing interest in sustainable practices, especially following the issuance of green taxonomy and the development of ESG (Environmental, Social, Governance) investment frameworks.

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