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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 604 Documents
The Influence of Product Reviews and Ratings on Purchase Decisions in Shopee E-Commerce Rohman, Muhamad Fahmi Aulia; Andriana, Myra; Kusumajaya, Robby Andika
International Journal of Economics and Management Research Vol. 5 No. 2 (2026): 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.v5i2.846

Abstract

The development of e-commerce, particularly Shopee, has driven changes in consumer geste in making purchase opinions, which are now largely told by digital information similar as product reviews and conditions. still, there's still query regarding the extent to which these two factors affect consumer pur- chasing opinions. This study aims to dissect the influence of product reviews and product conditions on copping opinions in Shopeee-commerce. This exploration uses a quantitative approach with a check design. The subjects of the study are Shopee druggies who have made purchases. Data were collected through the distribution of questionnaires and anatomized using multiple direct retrogression ways to discourage- mine the effect of each variable.The results show that product reviews have a posi- tive and significant effect on copping opinions, with a significance value of< 0.05. Product conditions also have a positive and significant effect on copping de-cisions, with a significance value of< 0.05. contemporaneously, both variables have a significant influence on copping opinions, with a measure of determination of roughly 65, indicating that utmost copping opinions are told by product reviews and ratings. The conclusion of this study is that product reviews and product conditions play an important part in impacting consumer copping decisions on Shopee. The better the reviews and the advanced the conditions given, the lesser the liability that consumers will make a purchase.
The Influence of Javanese Cultural Appeal on Tourists' Decision to Stay at Lorin Solo Hotel in Surakarta Febrian Krissetya Dharma; Dyan Triana Putra
International Journal of Economics and Management Research Vol. 5 No. 2 (2026): 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.v5i2.847

Abstract

This study examines the influence of Javanese cultural appeal on tourists' decisions to stay at Lorin Solo Hotel in Surakarta, Central Java, Indonesia. Drawing on a structured literature review of 50 peer-reviewed studies combined with primary survey data from 120 hotel guests, the research identifies six key dimensions of cultural appeal: cultural authenticity, Javanese hospitality values, culinary experience, architectural design, cultural event programming, and city branding. Findings from multiple regression analysis reveal that cultural authenticity (β = 0.372, p < 0.001) and Javanese hospitality values (β = 0.315, p < 0.001) are the strongest predictors of tourists' decision to stay, collectively accounting for 68.1% of the variance in the dependent variable. Culinary experience and architectural design also show statistically significant positive effects. City branding, while positively associated, does not reach statistical significance when other cultural dimensions are controlled. The study concludes that authentic, deeply integrated Javanese cultural elements—rather than superficial aesthetic decoration—are decisive factors in attracting and retaining guests at culturally themed heritage hotels. Implications for hotel management strategy and destination branding in Surakarta are discussed, along with recommendations for future research.
Utilizing Digital Branding for Galendo Ciamis MSMEs to Increase Competitiveness Varian Yudhiansyah; Lia Marliana; Yogi Sugiarto Maulana
International Journal of Economics and Management Research Vol. 5 No. 2 (2026): August : International Journal of Economics and Management Research
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v5i2.747

Abstract

Galendo, a specialty product of Ciamis Regency, has great potential. However, amidst the digital economic transformation, Galendo MSMEs face several strategic issues that hinder their competitiveness. This study aims to explore digital branding strategies to increase the competitiveness of Galendo MSMEs, one of Ciamis's signature culinary products, and their contribution to local food security in the creative economy era. Despite having large market potential, the majority of Galendo MSMEs still rely on conventional marketing strategies, while consumer trends show a significant shift to digital platforms. This results in low visibility and competitiveness of Galendo compared to modern food products with stronger branding. This study uses an exploratory qualitative approach with a case study method. Informants were determined through purposive sampling, including Galendo MSME owners, digital marketing practitioners, the Ciamis Regency KUKMP Office, and consumers. The results show that Galendo MSMEs are beginning to realize the importance of digital branding, but still face limitations in digital literacy, content consistency, and brand differentiation strategies. On the other hand, significant opportunities exist through the use of social media, marketplaces, and local culture-based storytelling to build brand awareness, customer engagement, and brand differentiation. This research confirms that a targeted digital branding strategy not only strengthens the competitiveness of Galendo's MSMEs in the national market but also supports local food security by increasing demand and strengthening the supply chain for coconut, the primary raw material.
The Influence of Transformational Leadership and Work Environment on Employee Job Satisfaction With Intrinsic Motivation as a Mediating Variable M. Hapis; Arif Nugroho; Arif Hidayat
International Journal of Economics and Management Research Vol. 5 No. 2 (2026): August : International Journal of Economics and Management Research
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v5i2.776

Abstract

This research is motivated by the importance of employee job satisfaction as a strategic factor in increasing productivity and organizational sustainability, especially in companies with high operational complexity. The aim of this study is to analyze the influence of transformational leadership and work environment on employee job satisfaction with intrinsic motivation as a mediating variable. This study uses a quantitative approach with an explanatory research type. Data were collected through a questionnaire survey of employees at the research object and analyzed using multivariate statistical analysis with direct and indirect effect (mediation) testing. The results of the study indicate that transformational leadership and work environment have a positive and significant effect on intrinsic motivation and employee job satisfaction.Intrinsic motivation has also been shown to have a significant effect on job satisfaction and mediates the influence of transformational leadership and the work environment on job satisfaction. These findings confirm that improving job satisfaction is determined not only by structural factors but also by employees' psychological processes. This study concludes that organizations need to implement transformational leadership and create a supportive work environment to strengthen intrinsic motivation and sustainably enhance employee job satisfaction.
The Urgency of Effective Archive Management in Supporting Smooth Administration and Organizational Decision-Making Aria Mulyapradana; Aghus Jamaludin Kharis; Munisa Nur; M. Agustino N; M. Saefullah
International Journal of Economics and Management Research Vol. 5 No. 2 (2026): 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.v5i2.781

Abstract

This study aims to analyze the urgency of effective archival management in supporting smooth administration and decision-making within organizations. In the digital transformation era, archives are no longer just static documents, but strategic assets that ensure accountability and efficiency. A qualitative descriptive research method was used, employing data collection techniques such as in-depth interviews, field observations, and documentation studies. Data analysis involved data reduction, presentation, and drawing conclusions. The study found that systematic archive management significantly improves administrative processes by reducing document retrieval time to under two minutes. Additionally, archives serve as vital tools in evidence-based policymaking, where leaders use authentic records to minimize risks and ensure the legality of decisions. However, the study also identified challenges, including limited human resource competencies and incomplete digital infrastructure integration. The study concludes that effective archive management is a critical pillar for good organizational governance. It is recommended that organizations enhance archival human resource capacity and invest in electronic archive systems to ensure operational continuity and support accurate decision-making in the future.
The Influence of Compensation and Work Discipline on Employee Performance Through Motivation as an Inter-vening Variable at the Food Security, Agriculture, and Fish-eries Office of Serang City Fatmi Fatimah Zahra; Wahyu Wiguna; Muhammad Suparmoko
International Journal of Economics and Management Research Vol. 5 No. 2 (2026): August : International Journal of Economics and Management Research
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v5i2.782

Abstract

This study examines the structural relationships among compensation, work discipline, motivation, and employee performance in the public sector. Motivated by issues such as suboptimal organizational performance, attendance problems, and compensation-related challenges, this research aims to analyze the direct and indirect effects of compensation and work discipline on employee performance, with motivation as a mediating variable. A quantitative research design using a survey method was applied, with a population of 90 civil servant employees selected through saturated sampling. Data were collected via a structured questionnaire using a five-point Likert scale and analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that while compensation does not directly affect employee performance, it significantly boosts work motivation. Work discipline positively influences both motivation and performance. Additionally, work motivation plays a significant role in enhancing employee performance and mediates the relationship between compensation, work discipline, and performance. These results highlight the importance of psychological and behavioral mechanisms in shaping employee performance in public sector organizations. In conclusion, strengthening work discipline and increasing motivation are more effective strategies for improving performance than relying solely on financial compensation. This study contributes to behavioral-performance models by emphasizing the mediating role of motivation.
Optimization of Effective Tax Rate Through the Interaction of Debt Policy and CSR with Managerial Ownership as a Mediator in the Metal and Mineral Industry Listed on the Indonesian Stock Exchange for the Period 2022-2024 Aldhita Triasmoro Rahardjo; Muchlis Mas’ud; Sodik Sodik
International Journal of Economics and Management Research Vol. 5 No. 2 (2026): August : International Journal of Economics and Management Research
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v5i2.758

Abstract

This study aims to analyze the optimization of the Effective Tax Rate (ETR) through the interaction of debt policy (Debt-to-Equity Ratio) and Corporate Social Responsibility (CSR) spending, with managerial ownership as a mediator, focusing on 30 companies in the metal and mineral industry listed on the Indonesia Stock Exchange for the 2022-2024 period. The research employs a quantitative approach using panel data regression with a Fixed Effect Model. In this study, optimal tax management is understood not as achieving the lowest tax rate, but as reaching an equilibrium point between tax efficiency and social responsibility to maintain long- term corporate legitimacy and value. The primary findings indicate that debt policy and CSR simultaneously exert a significant influence on ETR (p=0.0276). Likewise, in the mediation model, debt policy, CSR, and managerial ownership collectively show a significant simultaneous influence on ETR (p=0.0218). However, partially, each variable does not show a significant individual influence. This phenomenon is explained through the logic of Optimal Tax Rate Theory, where the ETR in the Indonesian mineral industry has reached a deterministic equilibrium heavily influenced by rigid regulations such as PP-96/2021 and PMK-169/2015. Consequently, marginal changes in individual managerial policies are not strong enough to shift the ETR independently, as the corporate tax position is primarily dictated by collective regulatory constraints and technical accounting factors.
Empirical Analysis of the Effect of Financial Performance, Sales Growth, and Leverage on the Value of Primary Consum-er Goods Companies Listed on the Indonesia Stock Exchange (IDX) Rizki Aulia; Nasharuddin Mas; Sodik Sodik
International Journal of Economics and Management Research Vol. 5 No. 2 (2026): August : International Journal of Economics and Management Research
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v5i2.759

Abstract

This study aims to examine the effect of financial performance, sales growth, and leverage on firm value in the primary consumer goods sector listed on the Indonesia Stock Exchange (IDX), as well as to assess whether there is a difference in these effects before and after the Value Added Tax (VAT) rate increase implemented in 2022. Financial performance is proxied by Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM), sales growth is measured through annual revenue changes, leverage is represented by the Debt to Equity Ratio (DER), and firm value is measured using Price to Book Value (PBV). This research employs a quantitative approach using secondary panel data from 46 publicly listed companies in the primary consumer goods sector during the period 2020–2023. The analytical methods include multiple linear regression, simultaneous testing, and difference testing. The findings indicate that, partially, financial performance indicators (ROA, ROE, and NPM) and sales growth do not have a statistically significant effect on firm value, while leverage (DER) has a significant negative effect. Simultaneously, financial performance, sales growth, and leverage jointly exert a significant influence on firm value. Furthermore, the difference test results reveal no significant variation in the influence of these internal fundamental variables on firm value between the periods before and after the 2022 VAT increase.
Determinants of Gold Prices in Indonesia: The Influence of Inflation, Exchange Rate, Oil Prices, Capital Market Performance, and Global Gold Prices (XAU/USD) Fikri Budi Aulia; Sutrisno Sutrisno; Zaenal Arifin M
International Journal of Economics and Management Research Vol. 5 No. 2 (2026): 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.v5i2.770

Abstract

This study aims to analyze the determinants of gold prices in Indonesia (Antam) by examining the strength of the influence of inflation, exchange rates (USD/IDR), world oil commodity prices, capital market performance (IHSG), and world gold prices (XAUUSD). Using monthly time series data in a comprehensive time span from 2009 to 2025, this study applies two analytical approaches: Ordinary Least Square (OLS) to capture static relationships and Vector Autoregression (VAR) to capture the dynamics of reciprocal relationships and time lags between variables. The OLS estimation results show that statically, world gold prices and exchange rates are the most dominant main determinants in influencing domestic gold prices, while inflation does not show a significant effect instantly. However, through the VAR approach, information transmission dynamics are found where inflation has a significant positive effect on gold prices with a one-month lag (lag-1). This finding empirically proves that gold in Indonesia functions as an effective inflation hedge in a dynamic time frame. Furthermore, an Impulse Response Function (IRF) analysis revealed that inflation shocks require nine periods to return to equilibrium. This study concludes that the gold price formation mechanism in Indonesia is a result of global market integration and a response to dynamic domestic monetary stability.
Does Perception Affect MSME Accounting Standards Acceptance? A Technology Acceptance Model Analysis Meyliani Riswanti, Dwi; Enok Rusmanah
International Journal of Economics and Management Research Vol. 5 No. 2 (2026): August : International Journal of Economics and Management Research
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v5i2.831

Abstract

This study aims to analyze the effect of perceived usefulness and perceived ease of use on the acceptance of MSMEs’ accounting standards (SAK EMKM) using the Technology Acceptance Model (TAM). The research involved 42 MSMEs in Caringin District, with data collected through questionnaires based on key TAM constructs, including perceived ease of use, perceived usefulness, attitude, and intention to use. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The findings indicate that perceived ease of use has a significant influence on both attitude and intention to adopt SAK EMKM, suggesting that simpler systems encourage greater acceptance among MSME actors. Meanwhile, perceived usefulness affects adoption indirectly through its relationship with financial reporting knowledge, highlighting the role of understanding in technology acceptance. These results emphasize the importance of providing practical guidance, training, and accessible information media to support MSMEs in implementing SAK EMKM effectively and sustainably.