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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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Pedagogical Competence and Achievement Motivation as Predictors of Teacher Performance : The Mediating Role of Organizational Commitment
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.v4i3.670

Abstract

The purpose of this study is to analyze the mediating role of organizational commitment in the relationship between pedagogical competence and achievement motivation on teacher performance, with the primary goal of enhancing overall teacher performance. The research population consists of 737 teachers who are members of the Madrasah Working Group (KKM) in the Semarang region, and the sample of 180 respondents was selected using proportional random sampling. This study employs a quantitative descriptive method, and data were collected through questionnaires distributed to all participating teachers. Data analysis was conducted using PLS-SEM with the SmartPLS 3 application. The hypothesis testing results indicate that pedagogical competence, achievement motivation, and organizational commitment have a positive and significant effect on teacher performance. Furthermore, pedagogical competence and achievement motivation also show a positive and significant effect on organizational commitment. Mediation testing using the Sobel method reveals that organizational commitment successfully mediates the effects of both pedagogical competence and achievement motivation on teacher performance.
The Mediating Role of Organizational Commitment in the Effect of Work Ethics and Employee Engagement on Employee Performance
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.v4i3.671

Abstract

This study aims to examine the mediating role of organizational commitment in the relationship between work ethics, work engagement, and employee performance. The research was conducted at the Central Java Regional Office of the Animal, Fish, and Plant Quarantine Agency, involving a population of 256 employees. A purposive sampling technique was applied, resulting in 156 valid respondents. Data were collected through structured questionnaires and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach with the SmartPLS 3 software. The results of the analysis indicate that work ethics and work engagement have a positive and significant influence on organizational commitment. In addition, work ethics, work engagement, and organizational commitment are proven to have a positive and significant effect on employee performance. Further mediation analysis using the Sobel test reveals that organizational commitment plays a significant mediating role in strengthening the effect of work ethics and work engagement on employee performance. These findings highlight the importance of fostering ethical behavior and employee engagement to enhance organizational commitment, which in turn contributes to improved employee performance and overall organizational effectiveness.
The Influence of Capital Structure, Profitability, Liquidity, and Company Size on the Value of Technology Sector Companies Listed on the Indonesia Stock Exchange during 2021-2024
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.v4i3.673

Abstract

This study was conducted to analyze the impact of capital structure (DER), profitability (ROA), liquidity (CR), and firm size (SIZE) on firm value (PBV) in 22 companies operating in the technology sector listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. The technology sector in Indonesia faces various major challenges due to intense competition and the need for innovation, which leads to high stock price fluctuations. Therefore, firm value is a major factor that the market pays attention to. The purpose of this study is to examine and analyze the partial and simultaneous impact of capital structure, profitability, liquidity, and firm size on firm value. The methodology used is a quantitative approach with panel data regression analysis, and the Random Effects Model (REM) was chosen as the most appropriate estimation model. The main results of this study indicate that capital structure has a positive relationship and has a significant influence on firm value. On the other hand, profitability has a significant but negative influence on firm value. Meanwhile, liquidity and firm size do not show a significant influence partially on firm value. And simultaneously, capital structure, profitability, liquidity, and firm size have a significant influence on firm value. In conclusion, firm value in the technology sector during the 2021–2024 period is mainly influenced by capital structure and profitability, although overall, the four independent variables are only able to explain 7.55% of the variation in firm value, while the remaining 92.45% is influenced by factors outside this model
The Effect of Intangible Assets, Firm Size, and Tax Expense on Transfer Pricing in Healthcare Companies Listed on the Indonesia Stock Exchange from 2019 to 2024
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.v4i3.675

Abstract

This study aims to investigate the impact of intangible assets, firm size, and tax expense on transfer pricing in healthcare companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2024. The research utilizes the annual financial reports of the companies published by the IDX. A quantitative approach was employed with a purposive sampling technique, which resulted in a sample of 12 companies. To analyze the effect of intangible assets, firm size, and tax expense on transfer pricing, the study used Partial Least Squares-based Structural Equation Modeling (SEM-PLS). The findings indicated that intangible assets and firm size had a negative effect on transfer pricing, suggesting that larger companies and those with higher intangible assets tend to engage less in transfer pricing strategies. On the other hand, tax expenses were found to have no significant impact on transfer pricing. These results provide insights into how certain company characteristics influence transfer pricing practices in the healthcare sector. The study's findings also highlight the need for further research to explore other factors that could affect transfer pricing in different industries or countries. Understanding these dynamics can help policymakers and practitioners develop more effective regulations and strategies for managing transfer pricing in multinational corporations.
The Influence of K-Pop Idol Brand Ambassadors, FOMO Phenomenon, and Consumer Loyalty on Purchase Intention: A Case Study of the Barenbliss × Hearts2Hearts Collaboration
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.v4i3.677

Abstract

This study aims to analyze the influence of Brand Ambassador, the Fear of Missing Out (FOMO) phenomenon, and Consumer Loyalty on Purchase Intention toward Barenbliss x Hearts2Hearts collaborative products. The research adopts a quantitative approach using a survey method to obtain primary data. A total of 100 respondents were selected through purposive sampling, consisting of users or potential users of Barenbliss cosmetic products as well as fans of Hearts2Hearts who are familiar with the collaboration. Data were collected through structured questionnaires designed to measure perceptions of the Brand Ambassador, the level of FOMO experienced by consumers, consumer loyalty, and their intention to purchase the products. The collected data were analyzed using multiple linear regression analysis supported by classical assumption tests, including normality, multicollinearity, and heteroscedasticity tests, with the assistance of SPSS version 29. The results of the analysis reveal that Brand Ambassador (X1), FOMO Phenomenon (X2), and Consumer Loyalty (X3) each have a positive and significant effect on Purchase Intention (Y), indicating that all partial hypotheses are accepted. This finding suggests that the presence of an influential brand ambassador, consumers’ fear of missing out on popular products, and strong loyalty toward the brand play important roles in shaping purchase intention. Furthermore, the simultaneous test results demonstrate that the three independent variables collectively have a positive and significant effect on Purchase Intention toward Barenbliss x Hearts2Hearts products. Therefore, the simultaneous hypothesis is also accepted, confirming that the integration of these factors effectively drives consumer purchase intention.
Determination of Financial Reporting Timeliness with Audit Delay as a Mediating Variable in Energy Sector Companies Listed on the Indonesia Stock Exchange for the Period 2021-2024
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.v4i3.678

Abstract

This study aims to analyze the determinants of financial reporting timeliness with leverage measured by the Debt to Equity Ratio (DER) and profitability measured by Return on Assets (ROA) and to examine the role of audit delay as a mediating variable. A quantitative approach was used by utilizing secondary data obtained from the financial statements of energy sector companies listed on the IDX during the period 2021-2024. The research sample consisted of 136 observations analyzed using the Partial Least Square Structural Equation Modeling (PLS-SEM) method. Empirical findings show that leverage and profitability do not directly affect the timeliness of financial reporting, indicating that the company's financial condition affects the length of the audit process. Audit delay has been proven to have a negative and significant effect on the timeliness of financial reporting, confirming that the longer the audit process (audit delay), the lower the level of reporting timeliness. The mediation test results show that audit delay is able to mediate the effect of leverage (DER) and profitability (ROA) on the timeliness of financial reporting. These findings reveal the role of audit delay as an intermediary mechanism in the relationship between company financial characteristics and the timeliness of financial reporting.
A Comprehensive Analysis of Global Digital Payment Systems: A Systematic Literature Review (2019–2025)
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.v5i1.679

Abstract

The development of information and communication technology (ICT) has significantly influenced the global financial sector. One of the most important innovations is the digital payment system, which has transformed the way people perform financial transactions—making them faster, safer, and more efficient. This study aims to identify the trends, theories, methods, and research gaps related to digital payment systems through the Systematic Literature Review (SLR) approach.Data were collected from ten international scientific articles indexed in Scopus and ScienceDirect between 2015–2025. The findings reveal that the Technology Acceptance Model (TAM) and Unified Theory of Acceptance and Use of Technology (UTAUT) are the most dominant theories explaining user adoption behavior. The main influencing factors include trust, security, ease of use, and perceived risk.This study highlights a paradigm shift from technical aspects toward behavioral and regulatory perspectives. Future research should focus on cross-platform integration, blockchain-based security, and the development of digital financial literacy policies.
Opportunities and Challenges of MSME Marketing in the Digital Era
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.v4i3.681

Abstract

Micro, Small, and Medium Enterprises (MSMEs) frequently encounter challenges in adopting digital marketing strategies due to limited internal resources and external constraints. This study aims to analyze the opportunities and challenges of MSME marketing in the digital era by examining the influence of internal and external factors on digital transformation. Using a quantitative approach, data were collected from 180 MSME entrepreneurs in Surakarta through structured questionnaires and analyzed using statistical methods. The findings indicate that both internal factors, such as human resources, digital skills, and organizational readiness, and external factors, including market dynamics and technological infrastructure, significantly affect the level of digitalization. However, internal factors emerge as the most dominant predictors and serve as the fundamental driver of digital marketing transformation. The study also reveals that MSMEs implementing digital marketing experience higher-than-average online sales performance. These results suggest that strengthening internal resource capacity is essential for enhancing digital adoption. Therefore, MSME development policies should prioritize capacity-building programs to ensure sustainable competitiveness in the digital economy.
The Effect of Operating Cash Flow, Leverage, Profitability, and Liquidity on Corporate Income Tax in Consumer Non-Cyclical on the Indonesia Stock Exchange in 2021–2024
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.v4i3.684

Abstract

This study examines whether operating cash flow, leverage, profitability, and liquidity affect corporate income tax in consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This research was conducted because corporate income tax payments in this sector tend to fluctuate and previous studies show inconsistent results. The purpose of this study is to identify which internal financial factors influence corporate income tax. This study uses a quantitative approach with secondary data obtained from audited annual financial statements. The population consists of 131 consumer non-cyclical companies, and 16 companies were selected as samples using purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results show that operating cash flow has a positive and significant effect on corporate income tax, meaning that companies with higher operational cash inflows tend to pay higher corporate income tax. Leverage has a significant negative effect, indicating that higher debt levels reduce taxable income through interest expenses. Meanwhile, profitability and liquidity do not have a significant effect on corporate income tax. Overall, this study shows that cash flow and capital structure are more relevant in explaining corporate income tax than profitability and liquidity in consumer non-cyclical companies.
Analysis of Toyibalun Customs in Society in the Perspective of Islamic Economics
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.v4i3.687

Abstract

This study aims to describe the implementation of the Toyibalun traditional custom among the people of South Bolaang Mongondow and to examine its values from the perspective of Islamic Economics. Using a field research approach with a descriptive qualitative method, data were obtained through interviews, observations, and document studies. The findings show that the Toyibalun custom is a tradition rich in social, cultural, and spiritual values. The process involves several stages, from family deliberations to the presentation of household items, symbolizing familial bonds and marital commitment. This tradition serves as a form of cultural heritage preservation amid social change. From the perspective of Islamic Economics, Toyibalun reflects responsibility, justice, and balance between husband and wife in accordance with Islamic teachings. The presentation of household items is not merely a ritual but a symbol of sincerity and moral responsibility in building a harmonious family. This tradition illustrates the harmony between local cultural values and the principles of Islamic Economics.

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