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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 Impact of Affiliate Credibility on Perceived Risk and Transaction Value Digital Consumer
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.v4i3.688

Abstract

Affiliates now play a bigger role as consumers' main information source thanks to the growth of affiliate marketing in the digital commerce ecosystem. Customers' cognitive assessments are thought to be influenced by affiliate credibility, especially when evaluating risk and transaction value. The purpose of this study is to examine how affiliate trustworthiness affects perceived risk and perceived value, as well as how this affects the value of digital consumer transactions. 350 Indonesian digital customers who had encountered affiliate suggestions were surveyed as part of this study's quantitative methodology. Structural Equation Modeling (SEM) was used to assess the data. The findings demonstrated that perceived risk was significantly impacted negatively by affiliate credibility, whereas perceived value was significantly impacted positively. Additionally, transaction value was positively impacted by perceived value and negatively impacted by perceived risk. The results also demonstrated that the relationship between affiliate credibility and transaction value is mediated by perceived risk and perceived value. In addition to practical implications for businesses and platforms creating affiliate marketing strategies focused on lowering risk and raising customer transaction value, this study offers theoretical contributions to the development of source credibility-based digital marketing studies.
Digital Tranformation of MSMEs and Its Implications for Economic Resilience: A Qualitative Study Using NVivo
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.v4i3.689

Abstract

This study explores the role of digital transformation in strengthening the economic resilience of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Despite their significant contribution to employment and GDP, MSMEs face uneven progress in adopting digital technologies due to limited literacy, inadequate infrastructure, and financial constraints. Employing a qualitative design, the research draws on in-depth interviews with four key stakeholders—Kominfo, Kemenkop UKM, the UMKM Association, and an economic analyst—and analyzes the data using NVivo 12 Plus through thematic coding, matrix queries, cluster analysis, and concept mapping. The findings highlight five major themes: (1) digital capacity building through literacy, training, and mentoring; (2) infrastructure readiness and accessibility, revealing disparities between urban and rural regions; (3) ecosystem integration and market access, emphasizing collaboration with e-commerce platforms; (4) financing challenges related to capital limitations, literacy gaps, and credit access; and (5) innovation and economic impact, demonstrating productivity gains, efficiency improvements, and market expansion. Cross-case and cluster analyses reveal complementary stakeholder roles, while concept mapping shows that digital innovation emerges from the synergy of capacity, infrastructure, ecosystem, and financing. The study concludes that MSME digitalization is a multi-layered process that enhances resilience by improving adaptability, productivity, and market reach, offering strategic insights for inclusive and sustainable policy frameworks.
Implementation of Key Performance Indicator (KPI) System, Absence and Organizational Culture on Employee Perfor-mance at PT. Prima Husada Cipta Medan
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.v4i3.690

Abstract

This study aims to analyze the effect of the implementation of the Key Performance Indicator (KPI) system, absenteeism, and organizational culture on employee performance at PT Prima Husada Cipta Medan. The background of the study is based on the suboptimal employee performance as indicated by the continued discrepancy in the achievement of performance indicators, a relatively high level of absenteeism in certain periods, and the uneven internalization of organizational culture. This study uses a quantitative approach with a causal associative method. Data were obtained by distributing questionnaires to 135 employees determined using the Slovin formula. Data analysis techniques used include validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis with the help of the SPSS program. The results of the study indicate that the partial implementation of the KPI system, absence, and organizational culture have a positive and significant effect on employee performance. Simultaneously, these three independent variables also have a significant effect on employee performance. These findings indicate that effective KPI implementation, disciplined absence management, and consistent strengthening of organizational culture can improve employee performance. This research is expected to be a consideration for management in improving human resource management in a sustainable manner.
Audit Report Lag Analysis: The Effect of the Financial Ratios of LQ-45 Companies 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.v4i3.694

Abstract

This study aims to analyze the effect of financial ratios, including profitability, solvency, and liquidity, on Audit Report Lag in companies listed on the LQ-45 index. The population in this study consists of all companies listed on the LQ-45 index on the Indonesia Stock Exchange (IDX) during the period of 2021–2024. The research sample consists of secondary data determined using purposive sampling techniques with the criteria of companies that are consistently listed on the LQ-45 index and publish audited annual financial reports during the observation period, resulting in 20 companies with a total of 80 observations. Profitability was measured using Return on Assets (ROA), solvency using Debt to Equity Ratio (DER), and liquidity using Current Ratio (CR). The data analysis technique used was Partial Least Square–Structural Equation Modeling (PLS-SEM) with the help of SmartPLS 4 software. The results showed that profitability, solvency, and liquidity partially had a significant effect on Audit Report Lag. In addition, simultaneously, the three financial ratios were proven to have a significant effect on Audit Report Lag. These findings indicate that a company's financial condition plays an important role in determining the length of the process of completing and submitting audited financial reports.
The Mystery of Misuse of School Operational Assistance Funds: An in Depth Analysis Using The Fraud Hexagon
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.v4i3.702

Abstract

This study aims to examine patterns of misuse of School Operational Assistance (BOS) funds across 14 regencies/municipalities in West Papua and Southwest Papua Provinces during the 2022–2024 period. BOS funds constitute a strategic public financing instrument designed to support the operational needs of primary and secondary education; however, their implementation remains vulnerable to governance failures and fraud. The primary research problem addressed is the persistence of weak accountability and internal control mechanisms that enable systemic misuse of education funds. This study employs a qualitative approach using directed content analysis of 42 Audit Reports (LHP) issued by the Audit Board of Indonesia (BPK) on Local Government Financial Statements (LKPD), triangulated with data from the Corruption Eradication Commission’s (KPK) Education Integrity Assessment Survey (SPI) and relevant legal documents. The analysis is guided by the Fraud Hexagon framework, which encompasses pressure, opportunity, rationalization, capability, arrogance, and collusion. The findings reveal that opportunity, arising from deficiencies in internal control systems and regulatory compliance, is the most dominant fraud dimension across all regions and years. The study concludes that BOS fund misuse is systemic in nature and underscores the need for strengthened governance structures.  
The Influence of Tone at the Top and Knowledge Sharing on Risk Culture Mediated by Cooperation : (Case Study of Civil Servants at the Madiun City Inspectorate)
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.v4i3.707

Abstract

This study aims to analyze the influence of tone at the top and knowledge sharing on risk culture, with collaborative working as a mediating variable among civil servants (ASN) at the Madiun City Inspectorate. The study used a descriptive quantitative approach, using primary survey data analyzed using SmartPLS 4. This study tested seven hypotheses regarding the relationships between the variables.The results showed that five hypotheses were accepted and two hypotheses were rejected. Tone at the top, knowledge sharing, and collaborative working had a positive effect on risk culture. Knowledge sharing also had a positive effect on collaborative working and risk culture through collaborative working. However, tone at the top had no effect on collaborative working and no effect on risk culture through the mediating variable. Theoretically, these results indicate that tone at the top is not always able to improve risk culture through collaborative working. Practically, this study emphasizes the importance of leadership in building a risk culture through active involvement in planning, measuring, reporting, and evaluating performance at the Madiun City Inspectorate.
Analysis of the Determinants of Knowledge, Accessibility, and Servive Quality on the Utilisation of Health Services with Socio-Economic Status as a Moderating Variable in BPJS Health Patients
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.v4i3.708

Abstract

Utilization of health services is influenced by various factors such as knowledge, accessibility, service quality, and socioeconomic conditions. Therefore, high Universal Health Coverage (UHC) coverage does not always correspond to increased utilization of health services. The phenomenon at QIM Batang Hospital shows a gap between almost universal UHC participation and service utilization that is still hampered by geographical factors, limited facilities, low public knowledge, and perceptions of service quality. The purpose of this study was to analyze the influence of knowledge, accessibility, and service quality on health service utilization by considering the role of socioeconomic factors as a moderator. This study was conducted at QIM Batang Hospital with a sample of 100 patients. Research data were obtained from questionnaires distributed to respondents and then analyzed using SEM-PLS analysis. The results showed that knowledge, accessibility, and service quality significantly influenced the utilization of health services by BPJS patients. Knowledge encourages patients' ability to make health decisions, accessibility determines ease of use of services, and service quality increases trust and continuity of utilization. The role of socioeconomic factors only moderates the relationship between accessibility and utilization, but does not affect the relationship between knowledge and service quality. These findings strengthen Andersen's theory regarding the role of predisposing factors, supporting factors, and socioeconomic characteristics. The implications of the research emphasize the importance of increasing health literacy, improving access, and strengthening the quality of services for the sustainable use of health facilities.
The Effect of Service Quality and Promotion on Patient Interest and Decision to Return, Mediated by Patient Satisfaction: (A Study in the THT Clinic of Linggajati Regional General Hospital, Kuningan, West Java)
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.v4i3.709

Abstract

This research aims to analyze and empirically test the influence of Service Quality and Promotion on Patient Revisit Intention and Decision, with Patient Satisfaction as the mediating variable. This study was specifically conducted on patients at the Ear, Nose, and Throat (ENT) Polyclinic Area of Linggajati Regional General Hospital (RSUD Linggajati), Kuningan, West Java. This research employed an explanatory quantitative approach using a survey method. The research population was patients who had visited the ENT Polyclinic of RSUD Linggajati. The sample was taken using the accidental sampling technique, with a total sample size of 114 respondents. Primary data were collected through questionnaires. The data analysis technique used was Structural Equation Modeling (SEM) based on Partial Least Square (PLS), utilizing the SPSS version 26 software. The research findings indicate that service quality and promotion are significant and positive factors directly influencing patient satisfaction, patient intention, and revisit decision. Patient satisfaction was proven to significantly mediate the effect of promotion on both intention and revisit decision. Specifically, good service quality and promotion will enhance patient satisfaction, which in turn will strengthen the patients' intention and decision to seek treatment again.Therefore, the management of RSUD Linggajati is advised to focus on improving the dimensions of service quality, especially the aspects of service speed, accuracy of diagnosis, and the friendliness of medical staff, as well as ensuring that the promotion carried out is able to create positive expectations that can be met and converted into patient satisfaction, thereby leading to sustained visit loyalty.
Analysis of the Role of Quality of Work Life on the Performance of Village Officials Based on Leadership and Motivation
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.v4i3.710

Abstract

This study aims to determine the effect of Leadership and Motivation Analysis on the Performance of Village Officials Mediated by Quality of Work Life. The population in this study were village officials in Lawang Subdistrict, Malang Regency. The sampling technique used in this study was total sampling with a total of 105 respondents. The data was processed using Smart Partial Least Square 4 (PLS) software. Based on the results of the data analysis, the following conclusions can be drawn: Low leadership and motivation have not been able to contribute to improving the performance of village officials. Likewise, better leadership and motivation can contribute to the quality of work life. This study also found that a better quality of work life will contribute to the performance of village officials. Furthermore, high or improved leadership and motivation, accompanied by a good quality of work life, will improve the performance of village officials.
The Effect of Transfer Pricing and Leverage on Tax Avoidance with Independent Commissioners as Moderation: Study of Manufacturing Companies Listed on the Indonesian Stock Exchange for the 2019-2024 Period
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.v4i3.711

Abstract

This study aims to determine and analyze the influence of Transfer Pricing and Leverage on Tax Avoidance with independent commissioners as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the period 2019 – 2024. The study method applied in this study is an explanatory study method. In this study, study objects are divided into two types, namely material and formal objects. This study applies a quantitative approach with the characteristics of a replication study. The sampling technique used in this study is purposive sampling with a total of 486 annual financial statements. Using moderation regression analysis, this study shows that Transfer Pricing has a negative and significant effect on Tax Avoidance, while Leverage has a positive and significant effect on Tax Avoidance. Independent commissioners are not able to moderate the effect of transfer pricing on tax avoidance and independent commissioners are not able to moderate the effect of leverage on tax avoidance.

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