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Contact Name
Teguh Wiyono
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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
Auditor Ethics as the Foundation of Audit Quality: A Systematic Literature Review
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.v5i1.657

Abstract

This study presents a comprehensive Systematic Literature Review (SLR) on the crucial role of auditor ethics as the foundation of audit quality. The primary objective of this SLR is to thoroughly examine existing literature and identify the relationship between dimensions of auditor ethics including moral values, integrity, objectivity, independence, and professional skepticism and audit quality. The research methodology used in this study is SLR, involving systematic searching, critical selection, and synthesis of findings from 20 empirical articles published between 2019–2025. The literature sources were accessed through leading academic databases such as Scopus, Web of Science, Sinta, and JSTOR by using relevant keywords such as “auditor ethics” and “audit quality.” The findings consistently indicate that auditor ethics has a significant and positive effect on audit quality. Auditors who uphold ethical values, supported by a strong organizational culture, professional commitment, and internal locus of control, significantly contribute to the improvement of audit quality. This study also highlights that ethics is a necessary but not sufficient factor and is strengthened by various supporting factors as well as influenced by organizational and situational contexts. The originality of this study lies in its structured synthesis of recent literature, which not only confirms the positive effect of auditor ethics but also elaborates key mechanisms, moderating factors, and identifies critical research gaps for future studies. The results of this SLR provide significant theoretical and practical implications for the development of the auditing profession and accounting education.
Understanding the Basic Concepts and Scope of Excellent Service in Professional Practice at the UNESA Global Engagement Directorate
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.v5i1.658

Abstract

Understanding the basic concepts and scope of excellent service is the main foundation in building a culture of service excellence in higher education. The purpose of this chapter is to describe the professional practices of the UNESA Global Engagement (UGE) Directorate in implementing the values of service excellence in a tangible and sustainable manner. The conceptual basis is rooted in the Grand Theory of Parasuraman, Zeithaml, and Berry (1988) on Service Quality (SERVQUAL), which emphasizes five main dimensions of service quality, namely tangibles, reliability, responsiveness, assurance, and empathy. This theory serves as a foundation for understanding the meaning of service, the definition of excellent service, and the application of its basic concepts in the context of academic and international services in higher education. As a result, service practices at the UGE Directorate show that service excellence is not only realized through administrative systems and procedures, but also through the internalization of the values of professionalism, empathy, and commitment to the satisfaction of global partners. The implementation of a responsive, solution-oriented, and real-time cooperation information system (SIMKERMA) is a tangible representation of the integration of digital efficiency and a human touch in university public services. The recommendations from this chapter emphasize the importance of strengthening human resource capacity that is adaptive to global dynamics, optimizing digital technology to accelerate service processes, and establishing a structured, measurable, and sustainable ecosystem of excellent service to strengthen the university's position as an internationally competitive institution.
Positioning Strategy Selera Aceh As Top-Of-Mind Aceh Noodles Brands In Bandung
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.v4i1.659

Abstract

The Acehnese noodle market in Bandung has become increasingly competitive as more regional specialty brands enter the city’s culinary scene. Selera Aceh is one of the local players offering Acehnese noodles in a café style setting but has not yet become the top of mind brand when consumers think of “Aceh noodles in Bandung”. This study aims to analyse how Selera Aceh can strengthen its brand positioning to reach top of mind status by identifying key factors that shape consumer perceptions, assessing the current brand equity based on Keller’s Customer Based Brand Equity (CBBE) model, and formulating suitable positioning and marketing improvement strategies. A qualitative case study approach was used, drawing on in depth interviews with existing Selera Aceh customers from diverse backgrounds. Thematic analysis was conducted and the resulting themes were mapped onto the CBBE dimensions Brand Salience, Brand Performance, Brand Imagery, Brand Judgements, Brand Feelings, and Brand Resonance while Integrated Marketing Communication (IMC) principles were applied to translate the insights into practical strategic directions. The findings reveal six key themes. Authentic and good Acehnese taste is the main driver of visits and repeat visits, as customers describe the noodles as flavourful, rich in spices, and comparable to eating in Aceh. A cozy, homey, and memorable dining experience further strengthens emotional attachment, while prices are perceived as affordable yet café like, creating strong value for money judgements. Brand awareness is built through multiple channels that is street level visibility, food delivery applications, and social media supported by promotions and community based activities that generate excitement and a sense of belonging. At the same time, respondents highlight brand gaps in visual identity, Acehnese cultural cues, and communication that Acehnese noodles are suitable for all Bandung consumers, not only people from Aceh or Sumatra.
Rendang as a Culinary Tourism Magnet: Leveraging Indonesia's Best Food for Destination Branding and Economic Impact in West Sumatra
International Journal of Economics and Management Research Vol. 3 No. 2 (2024): 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.v3i2.660

Abstract

This study employs a Systematic Literature Review (SLR) to critically assess the strategic utility of Rendang (the globally celebrated Minangkabau dish) as a central asset for culinary tourism, destination branding, and regional economic development in West Sumatra, Indonesia. The analysis systematically synthesizes evidence concerning the dish's gastronomic, socio-cultural, and economic impacts, framed within three core thematic areas: Socio-Cultural Rigor, Gastronomic Innovation, and Destination Branding and Value Creation. Findings confirm that Rendang's recurring recognition as a world-class dish provides a powerful competitive edge. Its success is fundamentally rooted in its unique flavor profile, its adaptability, and its deep cultural significance, embodying Minangkabau philosophical virtues. Strategically, Rendang functions as a potent vehicle for destination branding, transforming passive consumption into active cultural immersion through integrated culinary tourism experiences. Economically, the Rendang industry in hubs like Payakumbuh fosters measurable growth by supporting local Micro, Small, and Medium Enterprises (MSMEs), generating value-added products, and strengthening the regional tourism supply chain. The study concludes that Rendang is an indispensable asset for Indonesia's competitive advantage, requiring sustained policy support for SME capacity, integrated tourism product development, and the long-term maintenance of cultural authenticity within sustainable and Halal tourism frameworks.
Marketing Improvement Strategy For Laku Pandai Agents 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.v5i1.661

Abstract

The development of digitalization has contributed to progress in Indonesia’s banking sector, making banking services more flexible and widely accessible to a society with increasingly dynamic needs. A 2021 survey conducted by the Secretariat of the National Council for Financial Inclusion (S-DNKI) showed that 83.60% of adults had recognized and used financial products and services. Despite the growth of agents and bank account ownership, challenges arise regarding the readiness of Laku Pandai agents in marketing available products due to suboptimal understanding and use of digital tools, as well as limited marketing capabilities. Therefore, effective marketing strategies for Laku Pandai agents are needed to generate maximum impact, such as expanding agent outreach to better reach communities in various regions. This study employs a library research method, which involves collecting existing literature, followed by reading, recording, and processing the data. The research was conducted on Laku Pandai agents partnered with the Regional Development Bank of Central Kalimantan, Pangkalan Bun Branch. The conclusion of this study, titled “Marketing Strategy Enhancement for Laku Pandai Agents at the Central Kalimantan Development Bank, Pangkalan Bun Branch,” identifies three key strategies for improving the marketing of Laku Pandai agents in Pangkalan Bun: opening additional sub-branch offices, strengthening agents’ understanding of products and the use of the Betang Mobile application, and enhancing both direct and digital-based promotional activities to ensure wider dissemination of promotional information and potentially increase new account openings
The Effect of Financial Literacy, Capital Market Knowledge, and Perceived Risk on Students Investment Interest
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.v5i1.662

Abstract

This study aims to examine the influence of financial literacy, capital market knowledge, and risk perception on the investment interest of students majoring in Management at the Faculty of Economics, State University of Medan. This study uses a quantitative approach through a survey method involving 67 respondents selected by purposive sampling, namely students from the class of 2022 who have attended the Capital Market School (SPM). The research instrument was declared valid and reliable, while data analysis was performed using multiple linear regression supported by classical assumption tests. The results showed that financial literacy did not have a significant effect on investment interest, capital market knowledge had a positive and significant effect, while risk perception did not have a significant effect. Simultaneously, all three variables had a significant effect on investment interest, with the model explaining 71.5% of the variation in interest. This study is novel in its use of SPM participation criteria in determining the sample and implies the need to strengthen capital market education to increase student investment interest.
The Role of FOMO and Parasocial Interaction Through E-WOM on the Decision to Visit Bali’s Marine Tourism
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.v4i3.666

Abstract

Tourism has become one of Indonesia’s most dynamic sectors, with Bali positioned as a leading destination for marine-based attractions such as Amed, Tanjung Benoa, Menjangan, and Lovina. The rapid growth of social media platforms has transformed destination marketing, where psychological and digital factors increasingly shape tourist behavior. This study investigates the role of Fear of Missing Out (FOMO) and parasocial interaction in influencing domestic tourists’ decisions to visit Bali’s marine tourism, with electronic word-of-mouth (E-WOM) examined as a mediating variable. Using the Theory of Planned Behavior (TPB) as a framework, FOMO is conceptualized as shaping attitudes, parasocial interaction as influencing subjective norms, and E-WOM as enhancing perceived behavioral control. The research employed a quantitative approach with purposive sampling of 180 respondents who had engaged in marine tourism and actively used social media. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Results indicate that FOMO, parasocial interaction, and E-WOM each have significant positive effects on visit decisions. FOMO and parasocial interaction also significantly drive E-WOM activity, which partially mediates their influence on visiting decisions. The findings highlight that while psychological drivers and digital communication play a substantial role, external factors such as destination conditions, costs, and family preferences remain influential. This study contributes to tourism literature by clarifying inconsistent findings in prior research and emphasizing the importance of integrating psychological constructs with digital communication strategies. Practically, the results suggest that tourism stakeholders should optimize social media storytelling and encourage authentic E-WOM to strengthen destination appeal.
The Influence of Brand Image on the Decision to Use Services through Trust as a Mediation Variable at PT Nabila Berkah Konsultan
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.v4i3.667

Abstract

This study aims to analyze the influence of brand image on service usage decisions with trust as a mediating variable at PT Nabila Berkah Konsultan, a professional services company engaged in planning, licensing, and business legality. Although the company has adequate experience and technical competence, initial observations indicate that brand image and consumer trust levels have not been optimally formed, resulting in inconsistencies in consumer decisions in using the company's services. Therefore, this study aims to examine the direct influence of brand image on trust and service usage decisions, as well as the indirect influence of brand image on service usage decisions through trust. This study uses a quantitative approach with a causal associative research design. Data were collected through the distribution of structured questionnaires to 133 respondents who are consumers of PT Nabila Berkah Konsultan in the past two years. Structural Equation Modeling–Partial Least Squares (SEM-PLS) is the data analysis method used. The findings indicate that trust has a major impact on choices about service consumption, and brand image has a favourable and considerable impact on trust. Furthermore, it has been shown that judgments about the use of services are directly influenced by brand image, but trust serves as a partial mediating factor in this connection. These findings indicate that a strong brand image can build consumer trust, ultimately strengthening their decision to use a service. Therefore, enhancing brand image through consistent service quality, professionalism, and trust-building strategies are crucial factors in encouraging continued service use.  
Human Resource Management Based on the AMO (Ability, Motivation, Opportunity) Framework in Family Businesses: A Case Study of PT SMI
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.v5i1.668

Abstract

This study aims to explore human resource management practices based on the Ability–Motivation–Opportunity (AMO) framework in family businesses, using a case study of PT Selat Malaka Indonesia (PT SMI), which operates in the energy distribution sector. The study employs a descriptive qualitative approach with an intrinsic case study design. Data were collected through in-depth interviews, limited observation, and documentation studies involving the owner, managers, and non-family employees, and were then analyzed using thematic analysis. The results indicate that the management of ability at PT SMI develops evolutively through work-based learning, senior–junior mentoring, and unstructured external training. Employee motivation is primarily shaped by job security, a family-oriented culture, and trust, although it still faces challenges in the form of work fatigue, career stagnation, and the absence of formal performance indicators. Meanwhile, opportunity is more dominant at the operational level through the delegation of technical authority and open communication, but remains limited in strategic decision-making. These findings indicate that the AMO framework at PT SMI functions implicitly as a foundation for the sustainability of the family business, yet requires systematic strengthening so that human resource professionalization can proceed in balance with family values.
The Effect of Online Reviews and Location on Purchase Decisions with Purchase Intention as a Mediating Variable in Seafood MSMEs at Nyoman Café Jimbaran
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.v5i1.669

Abstract

The rapid advancement of digital technology has transformed consumer behavior in information searching and purchasing decisions, particularly within the tourism-based culinary sector. In highly competitive markets with relatively homogeneous products, non-product factors such as online reviews and business location play an increasingly important role in shaping consumer choices. This study aims to analyze the influence of online reviews and location on purchase decisions, with purchase intention as a mediating variable, focusing on the seafood MSME Nyoman Cafe Jimbaran. The research adopts a quantitative approach using a survey method. Data were collected through online and offline questionnaires from 200 respondents who had accessed online reviews of Nyoman Cafe Jimbaran. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS, including evaluation of the measurement model, structural model analysis, and testing of direct and indirect effects. The results indicate that online reviews and location have a positive and significant impact on purchase decisions, while location also significantly influences purchase intention. However, online reviews do not significantly affect purchase intention, and purchase intention does not significantly influence purchase decisions. Furthermore, purchase intention does not mediate the relationship between online reviews or location and purchase decisions. These findings suggest that in culinary tourism contexts, purchasing decisions tend to be spontaneous and are more directly driven by digital reputation and strategic location. This study contributes to digital consumer behavior literature and provides practical insights for culinary MSMEs.