cover
Contact Name
Teguh Wiyono
Contact Email
indexsasi@apji.org
Phone
+6285727710290
Journal Mail Official
indexsasi@apji.org
Editorial Address
Jalan Watunganten 1 No 1-6, Batursari, Mranggen Kab. Demak Jawa Tengah, Indonesia
Location
Kab. demak,
Jawa tengah
INDONESIA
International Journal of Economics and Management Research
ISSN : 28302664     EISSN : 28302508     DOI : https://doi.org/10.55606/ijemr.v4i3
Core Subject : Economy, Science,
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 567 Documents
The Effectiveness of "Laku Pandai" Agent Implementation on Service Development at Bank Kalteng, Pangkalan Bun Branch
International Journal of Economics and Management Research Vol. 5 No. 1 (2026): 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.v5i1.813

Abstract

The Branchless Banking Program for Financial Inclusion, locally known as Laku Pandai, is an initiative by the Financial Services Authority (OJK) aimed at expanding access to banking services for unbanked populations, particularly in remote areas. Given Central Kalimantan’s vast geographical characteristics and limited banking infrastructure, the implementation of Laku Pandai serves as a strategic solution to support financial inclusion. The objectives of this study are: 1) To evaluate the effectiveness of Laku Pandai agent implementation at Bank Kalteng, Pangkalan Bun Branch, and 2) To determine whether customers and agents have derived optimal benefits from the presence of these agents. This study employs a qualitative method with a descriptive approach. Data were collected through in-depth interviews with Laku Pandai agents, customers, and bank officials, supplemented by field observations and documentation. Data analysis followed the Miles and Huberman model, encompassing data reduction, data display, and conclusion drawing. The results indicate that the implementation of Laku Pandai agents at Bank Kalteng, Pangkalan Bun Branch, has generally been effective in improving access to and the quality of banking services for the community. The presence of agents facilitates financial transactions, saves time and costs, and enhances customer convenience. Nevertheless, the program's effectiveness still faces challenges such as network limitations, technological infrastructure, and agent liquidity constraints. This study concludes that while the Laku Pandai program contributes positively to increasing financial inclusion, it requires operational strengthening and support to ensure better and more optimal implementation.
The Effects of Environmental, Social, and Governance (ESG) Disclosure Score on the Financial Performance of Energy and Mining Companies in Indonesia
International Journal of Economics and Management Research Vol. 5 No. 1 (2026): 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.v5i1.815

Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure on the financial performance of companies in the energy and mining sectors in Indonesia. The research employs a quantitative method using multiple linear regression to examine the influence of the ESG pillars Envi-ronmental, Social, and Governance both individually and collectively on Return on Assets (ROA) and Return on Equity (ROE). The results indicate that overall ESG Pillar disclosure has a positive coefficient but does not have a statistically significant effect on corporate financial performance. The Social pillar shows a significant effect in improving ROE, while the Environmental and Governance pillars, despite having positive and negative coefficients respectively, do not exhibit statistically significant impacts on company profitability. This study highlights the importance of ESG integration particularly the Social aspect into the business strategies of energy and mining companies in Indonesia to enhance competi-tiveness, sustainability, and investor trust.
Analyzing Consumer Attitudes Toward Product Attributes of Kasturi Orange Syrup Using the Fishbein Multi-Attribute Model: A Case Study of Kasturea
International Journal of Economics and Management Research Vol. 5 No. 1 (2026): 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.v5i1.816

Abstract

The growing trend toward healthier lifestyles has influenced consumer preferences for natural beverage products, including locally produced citrus-based syrups. This study aims to analyze consumer attitudes toward Kasturea’s Kasturi (calamansi) orange syrup and to identify the attributes that most influence overall evaluation. A quantitative approach was employed using structured questionnaires distributed to 100 consumers selected through purposive sampling. The Fishbein Multi-Attribute Model (Ao = Σ bi × ei) was applied to measure overall consumer attitudes by combining belief strength and attribute importance across ten product attributes. The results indicate that consumers generally hold a positive attitude toward the product, reflected in a total attitude score of 187. Shelf life, natural ingredients, and price contributed most significantly to the overall attitude, indicating strong functional and economic positioning. However, a gap between the high importance and moderate belief levels of taste and aroma suggests the need for sensory quality improvement. The findings confirm the usefulness of the Fishbein Model in evaluating consumer attitudes and provide strategic insights for product development and marketing improvement.
The Influence of Digital Marketing, Service Quality and Product Variety on Customer Loyalty of Kopi Daeng Cafe in Balikpapan
International Journal of Economics and Management Research Vol. 5 No. 1 (2026): 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.v5i1.818

Abstract

This study aims to determine and analyse the influence of digital marketing, service quality and product variety partially on customer loyalty of Kopi Daeng Gunung Bakaran Balikpapan Branch. This study uses a quantitative approach with a survey method. The sampling technique in this study is Non-   Probability Sampling with Incidental Sampling technique. Based on this technique, the number of samples in this study was 180 respondents who that be customers. The Data collection was carried out by distributing online questionnaires via Google Form to respondents who had made the purchasing at this place. The data analysis technique in this study used validity test, reliability test, classical assumption test, t test, f test, linear regression test and coefficient of determination test using the Statistical Package for the Social Sciences (SPSS) version 15.0 program. The results showed of the digital marketing    variable did not have a significant effect on customer loyalty, the service quality variable did not have a significant effect on customer loyalty, while the product variety variable had a positive and significant effect on customer loyalty.
Merit Order as a Generation Portfolio Optimization Mechanism in PLN and PLN Nusantara Power: A Systematic Analysis of Operational Efficiency, PJBTL Contract Structure, and Digital Transformation
International Journal of Economics and Management Research Vol. 5 No. 1 (2026): 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.v5i1.822

Abstract

This study aims to analyze the role of the merit order as a portfolio optimization mechanism for power generation within PLN and PLN Nusantara Power (PLN NP) by linking three key dimensions: operational efficiency, the structure of Power Purchase Agreements (PJBTL), and digital transformation. The method employed is a Systematic Literature Review (SLR) of journal articles, corporate reports, regulations, and official documents related to merit order, PJBTL, generation portfolio strategy, and the digitalization of Indonesia’s electricity system over the period 2010–2025. The findings indicate that the implementation of the merit order in PLN and PLN NP has evolved from a classical model based solely on marginal cost into a “hybrid merit order” that integrates thermal efficiency indicators (SFC, NPHR), unit reliability (EAF, EFOR), and generation mix, supported by digital platforms such as Dispatch Optimization, i-CORE, and the Nusantara InnoVision Center. The PJBTL structure is found to be ambivalent: IPP contracts based on take-or-pay schemes and long-term primary energy contracts limit dispatch flexibility and reduce the effectiveness of the merit order, while PJBTL arrangements with industrial customers contribute to stabilizing base load and expanding operational flexibility. From a commercial perspective, this study confirms that growth in electricity sales only improves performance when additional demand is supplied by low-cost units that are competitive within the merit order. Otherwise, increased TWh sales risk becoming “pseudo-growth,” where production costs (BPP) remain high and margins do not significantly improve.
Beyond Intrinsic Drives: The Synergistic Role of Work Environment in Enhancing Employee Performance in Higher Education
International Journal of Economics and Management Research Vol. 5 No. 1 (2026): 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.v5i1.823

Abstract

This study examines employee performance in higher education, focusing on the role of work motivation and the work environment at STISIP Bina Putera Banjar. The research is driven by the gap between stakeholder expectations and institutional performance, as well as limited empirical evidence on the combined effects of motivational and environmental factors in Indonesian private higher education. This study aims to analyze the individual and simultaneous influence of these variables on employee performance. A quantitative approach with a census method was applied to 65 employees. Data were collected through validated Likert-scale questionnaires and analyzed using descriptive statistics and multiple regression. The results show that work motivation has a strong and significant effect (r = 0.630; 39.7%), while the work environment has a weaker but significant effect (r = 0.227; 5.2%). Together, both variables have a substantial combined influence (R = 0.790), explaining 62.4% of performance variance. In conclusion, employee performance is shaped by both intrinsic and contextual factors, with motivation as the dominant driver. This study highlights their synergistic role and suggests integrated human resource strategies to enhance sustainable performance.
The Influence of Ethical Leadership, Organizational Justice, and Positive Work Environment on Organizational Citizenship Behavior of Employees of Restaurant Service Companies in Yogyakarta
International Journal of Economics and Management Research Vol. 5 No. 1 (2026): 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.v5i1.825

Abstract

This study aims to examine the effect of ethical leadership, organizational justice, and a positive work environment on organizational citizenship behavior (OCB) of employees in a restaurant service company in Yogyakarta. Using a quantitative approach, this study involved 150 randomly selected employees and collected data through questionnaires. The data obtained were analyzed using multiple linear regression analysis. Results: ethical leadership has a significant positive effect on OCB (p < 0.05), indicating that ethical behavior demonstrated by leaders can increase OCB among employees. Likewise, organizational justice has a positive and significant effect on OCB (p < 0.05), indicating that employees who feel justice in the organization tend to demonstrate citizenship behavior. Furthermore, a positive work environment is also proven to have a significant effect on OCB (p < 0.05), where a safe, comfortable, and supportive working atmosphere contributes to increased citizenship behavior. The contribution of the study is in the development of OCB theory in the restaurant sector and provides practical recommendations that can be used by companies to improve employee loyalty and performance.
Risk as a Sustainability Moderator in Islamic Banking Profitability
International Journal of Economics and Management Research Vol. 5 No. 1 (2026): 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.v5i1.575

Abstract

Risk is an inherent component of all financing activities and must be managed effectively to optimize Islamic banks’ profitability. This study provides insights into how Islamic banks can balance risk and return amid the sector’s evolving challenges by employing panel regression analysis using data from Islamic Commercial Banks (BUS) in Indonesia, sourced from the OJK’s Islamic Banking Statistics. The dataset integrates a ten-year time-series dimension with a cross-sectional dimension covering multiple banks. The findings show that risk moderates both financing performance and profitability outcomes: it weakens the negative effect of problematic financing (PF) on Return on Assets (ROA), while at the same time reducing the positive effect of channeled financing (CF) on ROA. These results suggest that although effective risk management can cushion losses from problematic financing, it may also limit the full profitability gains from financing expansion, underscoring the importance of balanced and integrated risk-return strategies in Islamic banking.
Green Career Resilience: Developing Sustainable Career Resilience of Young Talents in Green Hotels in Semarang City
International Journal of Economics and Management Research Vol. 5 No. 1 (2026): 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.v5i1.578

Abstract

The younger generation, as the nation’s future leaders, must be well-prepared to face increasingly complex global challenges. Economics education serves as a fundamental pillar in equipping students with the necessary knowledge, analytical skills, and adaptability to respond to these issues. Economics students, in particular, play a vital role in understanding and addressing global economic challenges through the mastery of microeconomics, macroeconomics, finance, and management. This study aims to analyze the role of economics students at the Faculty of Economics, USM, in enhancing their capacity to support the development of Micro, Small, and Medium Enterprises (MSMEs) through education, training, and the integration of digital technology. A qualitative research method was employed, using a non-probability purposive sampling technique. Data were collected through participant observation, in-depth interviews, and documentation, while data analysis followed the steps of data reduction, data display, and conclusion drawing/verification. The findings reveal that global economic dynamics have a significant influence on the ability of economics students to strengthen MSMEs, particularly by fostering innovation, digital literacy, and collaboration with relevant stakeholders. The study further highlights that economics students can act as agents of change who actively engage in building collaboration, promoting entrepreneurship, and driving innovation to improve market competitiveness. These results imply that strengthening economics education, integrating technology-based learning, and enhancing partnerships with industries are essential strategies to prepare students to contribute effectively to national and global economic development. This research contributes to the discourse on the role of higher education in shaping future economic actors who are capable of responding to global challenges with resilience and innovation.
A Multilevel Examination of Pro-Environmental Behavior and Its Impact on Hotel Performance: Evidence from Green Ho-tels in Indonesia
International Journal of Economics and Management Research Vol. 5 No. 1 (2026): 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.v5i1.579

Abstract

This study adopts a multilevel analytical framework to investigate the implementation of pro-environmental behavior (PEB) and its implications for organizational performance in the context of Green Hotels in Semarang, Indonesia. Grounded in Social Exchange Theory, the Ability-Motivation-Opportunity (AMO) framework, and Social Identity Theory, the research explores how PEB at both individual and departmental levels contributes to environmental, financial, and operational performance metrics. Special attention is directed toward the role of young talent employees (<35 years) as strategic change agents in sustainability transitions.A qualitative case study methodology was employed, involving 35 informants across five certified Green Hotels. Data were collected through semi-structured interviews, direct observations, focus group discussions, and documentary analysis. Thematic coding and cross-level analysis were conducted using NVivo software to ensure methodological rigor and analytical depth. Findings reveal that departmental-level PEB exhibits a more structured and consistent implementation pattern, exerting a stronger impact on environmental and financial outcomes. In contrast, individual-level PEB predominantly influences operational efficiency. Importantly, the cross-level interaction between individual and departmental PEB generates multiplicative effects on guest satisfaction and synergistic effects on environmental performance. Five organizational enablers—executive support, pro-environmental culture, performance-based rewards, sustained training, and participatory decision-making—emerge as critical in optimizing young talent engagement in green practices. This study advances multilevel theorizing in green human resource management (GHRM) and provides actionable insights for practitioners seeking to institutionalize sustainability within hospitality operations in emerging markets.