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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 567 Documents
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The Effect of Fomo, Perceived Scarcity, and Price Discounts on Impulse Buying Behavior in Tiktok Shop
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.v5i1.596

Abstract

This study aims to analyze the influence of Fear of Missing Out (FOMO), perceived scarcity, and price discounts on impulsive buying behavior among TikTok Shop users in Banyumas Regency. Impulsive buying behavior is often triggered by digital marketing strategies that emphasize urgency, viral trends, and limited-time offers. This research employed a quantitative approach with a survey method. Data were obtained through an online questionnaire distributed to 140 respondents who are active TikTok Shop users residing in Banyumas Regency. The sampling technique used was purposive sampling with the criteria that respondents had made    purchases within the last six months. Data were analyzed using multiple linear regression. The results showed that FOMO had a positive and significant effect on impulsive buying behavior, perceived scarcity had a positive and significant effect on impulsive buying behavior, and price discounts also had a positive and significant effect on impulsive buying behavior. Simultaneously, these three variables contributed to encouraging impulsive buying behavior among TikTok Shop consumers in Banyumas Regency. These findings are expected to provide insights for making more prudent purchasing decisions.
The Impact of Debt to Equity Ratio Accounting Profit and Firm Size on Price Book Value: Evidence from PT. Erajaya Swasembada Tbk (2014–2023)
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.v5i1.597

Abstract

This study aims to analyze the effect of Debt to Equity Ratio (DER), Accounting Profit, and Company Size on Price to Book Value (PBV) at PT. Erajaya Swasembada Tbk during the period 2014–2023. A quantitative approach is used by utilizing secondary data obtained from audited financial statements and stock market data. Data processing was carried out through descriptive statistics, classical assumption tests, multiple linear regression, t tests, F tests, and determination coefficient analysis using SPSS software version 25. The results showed that DER had a significant negative effect on PBV, while Company Size had a significant positive effect on PBV. In contrast, Accounting Profit does not have a significant influence on PBV. Simultaneously, the three independent variables had a significant influence on PBV with a determination coefficient value (R²) of 0.839. These findings confirm that the management of the company's capital structure and scale is an important factor in increasing the company's value in the eyes of investors. Meanwhile, fluctuations in accounting profits are not enough to significantly affect market perception. The practical implication of this research is the need for a financial strategy that focuses on the efficiency of the company's capital structure and expansion to increase the investment attractiveness and market value of the company.
The Effect of Green Investment and Carbon Emission Disclosure on Financial Reporting Quality in Energy Sector Companies Listed on the IDX (2021–2023)
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.v5i1.598

Abstract

This study investigates the effect of green investment and carbon emission disclosure on the quality of financial reporting among energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research uses a quantitative approach and secondary data, with an exploratory design aimed at examining causal relationships between the independent variables and financial report quality. Green investment refers to the allocation of capital toward environmentally sustainable initiatives, while carbon emission disclosure involves the transparency of companies in reporting their greenhouse gas emissions. Financial report quality is measured through accrual quality and earnings persistence.Statistical analysis was conducted using panel data regression. The results indicate that neither green investment nor carbon emission disclosure has a statistically significant influence on the quality of financial reports. The significance values obtained were 0.525 for green investment and 0.069 for carbon emission disclosure, both above the 0.05 threshold. These findings suggest that while environmental responsibility practices are increasing in visibility, they have not yet translated into improvements in financial reporting quality in the energy sector. External pressures or compliance motives may drive environmental disclosures, rather than a commitment to improving transparency or financial integrity.The study highlights the necessity for further investigation into the mechanisms by which sustainability practices can enhance financial reporting. It also suggests that regulatory enforcement alone may not be sufficient to influence reporting behavior in the short term. Keywords: green investment, carbon emission disclosure, financial reporting quality, energy sector, sustainability reporting
The Role of USM Economics Students in Facing Global Economic Challenges
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.v5i1.599

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.
Antecedents and Consequences of Wetland-Based Forensic Accounting in South Kalimantan: A Qualitative Study
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.v5i1.600

Abstract

Forensic accounting has become a global concern in facing increasingly complex economic and environmental challenges, particularly in detecting and preventing non-transparent financial practices, fraud, and misuse of resources. The concept of forensic accounting focuses on evidence-based financial investigations to uncover irregularities in asset management, including in sectors related to the wetland environment and sustainable economics. Amidst increasing concerns about climate change, environmental degradation, and natural resource exploitation, forensic accounting plays a crucial role in ensuring accountability and transparency in financial management, thereby supporting sustainable development policies more effectively. This study aims to evaluate the antecedents and consequences of the application of forensic accounting to economic, environmental, and social aspects, particularly in improving accountability, transparency, and mitigating financial risks. This study uses a qualitative approach with ethnographic methods, in-depth interviews, participant observation, and document analysis. The results show that antecedent factors include weak understanding of regulations, limited human resources, and limited data, while the consequences of the application of forensic accounting have a positive impact on the efficient use of public funds , strengthening governance, and improving social welfare. These findings are expected to be a foundation for policymakers in designing strategies for implementing forensic accounting that are more effective, inclusive, and sustainable in South Kalimantan
The Influence of Rewards and Work Environment on Loyalty through Job Satisfaction among Teachers at SMKS Batujaya District
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.v5i1.605

Abstract

This study aims to examine the effect of rewards and work environment on teacher loyalty with job satisfaction as an intervening variable in private vocational schools in Batujaya District. The study uses a quantitative approach through a questionnaire survey with 82 respondents, determined through nonprobability sampling. The data were analyzed using instrument testing, classical assumption testing, hypothesis testing, and path analysis with the help of SPSS version 26. The results showed that rewards (X1) had a positive and significant effect on job satisfaction (Z) with a t-value of 3.130 > t-table 1.990 and a significance of 0.002 < 0.05. The work environment (X2) also has a positive and significant effect on job satisfaction, as evidenced by a t-value of 10.554 > 1.990 and a significance level of 0.000 < 0.05. Conversely, rewards do not have a significant effect on loyalty (Y) with a t-value of 0.588 < 1.990 and a significance level of 0.558 > 0.05, nor does the work environment with a t-value of 0.168 < 1.990 and a significance level of 0.867 > 0.05. Job satisfaction was proven to have a significant positive effect on loyalty with a t-value of 3.472 > 1.990 and a significance level of 0.001 < 0.05. Path analysis shows that the direct effect of rewards on loyalty is only 0.062, while the indirect effect through job satisfaction is greater at 0.122. Similarly, the work environment has a direct effect of 0.026 and an indirect effect of 0.412. These results confirm that job satisfaction plays an important role as a mediator. Thus, this study emphasizes that a proportional increase in rewards and the creation of a conducive work environment can improve job satisfaction, which ultimately strengthens teacher loyalty at private vocational schools in Batujaya District.
Systematic Literature Review: Business Ethics in the Use of Recommendation Algorithms in the Digital Era
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.v5i1.606

Abstract

This study examines how recommendation algorithms, powered by big data and artificial intelligence, drive the growth of digital businesses by personalizing user experiences. Through a review of 21 studies, it identifies key ethical challenges such as algorithmic bias, privacy breaches, lack of transparency, and behavioral manipulation through dark patterns. To mitigate these issues, the literature emphasizes the importance of implementing the Fairness, Accountability, and Transparency (FAT) framework using explainable AI, user data control mechanisms, regular algorithm audits, and compliance with legal frameworks such as the GDPR. The study further highlights the need for deeper research on data governance, integration between GDPR and Indonesia’s Personal Data Protection Law (UU PDP), and more interdisciplinary and longitudinal studies, particularly in Southeast Asia. These findings underscore the necessity of maintaining a balance between technological innovation and ethical accountability to foster a sustainable and trustworthy digital ecosystem that supports both user protection and business growth.
The Impact of Personnel and Materiel Readiness of the Garuda Contingent in UNIFIL on Mission Success in Lebanon
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.v5i1.607

Abstract

This study analyzes the influence of internal factors on the success of the Garuda Contingent assignment of the United Nations Interim Force in Lebanon (UNIFIL). The internal factors examined are peronael readiness (X1), covering individual competence, physical and mental readiness, and socio-cultural adaptability, and material readiness (X2), including adequacy of combat equipment, logistical support, and supporting technology. Assignment (Y) measured through mandate achievement, incident reponse speed, stakeholder satisfaction. Using quantitative, explanatory research design, data were collected through questionnaires to 291 respondents from the Garuda Contingent UNIFIL personnel. Data analysis was carried out using SmartPLS software. The results of the Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis showed that both personnel readiness (X1) and material readiness (X2) had a positive and significant influence on the success of the assignment (Y). Specifically, the path coefficient from X1 to Y is 0.595 (p < 0.001), and the path coefficient from X2 to Y is 0.305 (p < 0.001), indicating that personnel readiness has a stronger influence on assignment success compared to material readiness. The R-Square value for variable Y is 0.715, indicating that 71.5% of the variation in assignment success can be explained by personnel and material readiness. The implication of this finding is the need for the formulation of policies and strategies that focus on improving personnel readiness, material modernization, and diversifying the role of the contingent to optimize Indonesia's contribution to the peacekeeping mission in Lebanon and in the future.
The Effect of Financing Distribution, NoSn-Performing Financing (NPF), and Financing to Deposit Ratio (FDR) on the Profitability of BTN Syariah Bank (2019–2024)
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): : 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.v4i1.609

Abstract

This study examines the influence of financing distribution, Non-Performing Financing (NPF), and Financing to Deposit Ratio (FDR) on the profitability of BTN Syariah Bank during the 2019–2024 period. The study employs a quantitative research design using secondary data obtained from the bank’s annual financial statements. Profitability is measured using net profit as the dependent variable, while financing distribution, NPF, and FDR serve as independent variables. Data analysis is conducted using multiple linear regression techniques, preceded by classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests to ensure model validity. The results indicate that financing distribution has a positive and statistically significant effect on bank profits, suggesting that effective allocation of financing contributes to higher earnings. Conversely, NPF shows a negative and significant impact on profitability, reflecting the adverse effect of financing risk on bank performance. FDR is found to have a significant effect on profitability, indicating the importance of liquidity management in optimizing profit generation. Simultaneously, financing distribution, NPF, and FDR significantly affect the profitability of BTN Syariah Bank. These findings highlight the critical role of financing management and risk control in enhancing the financial performance of Islamic banks.
The Influence of Human Resource Development and Leadership on Employee Performance with Work Commitment as a Mediation
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.v5i1.610

Abstract

Frentho Valentino Efrath Reinati (Master of Management, Universitas Widya Gama Malang, 2025) entitled "The Effect of Human Resource Development and Transformational Leadership on Employee Performance with Work Commitment as a Mediator (Study at the Kupang City Civil Registration Office)", aims to analyze the direct and indirect effects between human resource development (HRD), transformational leadership, work commitment, and employee performance. This study uses an explanatory approach with a survey method on all employees of the Kupang City Civil Registration Office, totaling 77 respondents (saturated sample). Data analysis was carried out using Partial Least Square (PLS). The results of the study indicate that human resource development significantly influences employee performance and work commitment, while work commitment does not significantly influence employee performance. Furthermore, transformational leadership significantly influences work commitment, but does not directly influence performance. As a mediator, human resource development through work commitment does not significantly influence performance, while transformational leadership through work commitment significantly influences employee performance. These findings underscore the importance of human resource development and transformational leadership styles in improving public apparatus performance.

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