cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Teguh Wiyono
Contact Email
indexsasi@apji.org
Phone
+6285727710290
Journal Mail Official
indexsasi@apji.org
Editorial Address
Jalan Watunganten 1 No 1-6, Batursari, Mranggen Kab. Demak Jawa Tengah, Indonesia
Location
Kab. demak,
Jawa tengah
INDONESIA
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 604 Documents
 57   58   59   60   61 
Does Accounting Quality Still Matter for Stock Price Crash Risk? Evidence from a High-Uncertainty Industry Amanda Dwi Putri; Nikmah Nikmah
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.v5i2.780

Abstract

This study examines the influence of accounting quality on stock price crash risk and investigates whether this relationship is conditioned by information asymmetry. Using a quantitative approach, this study utilizes secondary data derived from annual reports and stock price history of coal mining firms listed on the Indonesia Stock Exchange over the 2021–2024 period. Stock price crash risk is measured using negative conditional skewness (NCSKEW), accounting quality is proxied by discretionary accruals based on the Kothari model, and information asymmetry is captured through bid–ask spread. Panel data regression and moderated regression analysis (MRA) are applied to test the proposed relationships. The results indicate that accounting quality exhibits a negative but statistically insignificant association with stock price crash risk in the baseline specification. The moderated regression results further reveal a marginal moderating effect of information asymmetry, suggesting that the influence of accounting quality is conditional upon the firm’s informational environment. These findings highlight the context-dependent nature of accounting quality in explaining crash risk within high-uncertainty industries. This study contributes to the crash risk literature by providing evidence that accounting quality does not operate as a uniformly robust determinant of crash risk, while emphasizing the importance of broader informational conditions.
Revisiting Sustainability Management Theory from a Critical Paradigm: A Qualitative Analysis of Contemporary Organizational Discourse Fandra Dikhi Januardani; Prianda Pebri; Durahman Marpaung; Siti Mujiatun
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.v5i2.746

Abstract

of sustainability management theory across organizational contexts. Nevertheless, much of this development remains dominated by instrumental and managerial orientations that conceptualize sustainability primarily as a strategic mechanism to enhance efficiency, legitimacy, and competitive advantage. This study aims to critically examine the evolution of sustainability management theory through a critical paradigm, focusing on its underlying assumptions, power relations, and transformative capacity. This research adopts a qualitative and interpretive approach through a critical literature analysis of peer-reviewed academic publications on sustainability management published between 2019 and 2025. Data were collected using systematic document analysis and examined through thematic coding to identify dominant narratives and marginalized perspectives within contemporary sustainability discourse. Analytical rigor was strengthened through conceptual triangulation across management, sustainability, and critical social theory literature. The findings indicate that mainstream sustainability management theory emphasizes measurable outcomes, standardized reporting, and market-based logic, often neglecting ethical reflexivity, social justice, and ecological limits. While critical perspectives advocating organizational responsibility, stakeholder inclusion, and ecological resilience are emerging, they remain underrepresented within dominant theoretical frameworks. This study contributes to sustainability management scholarship by highlighting the limitations of instrumental approaches and emphasizing the importance of a critical paradigm in advancing more reflexive, inclusive, and transformative sustainability theories.
Digital Marketing Strategies and Their Impact on Sales Volume : Evidence from Culinary MSMEs in Banjar District Dara Siti Nurjanah; Dian Hadiani
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.v5i2.748

Abstract

This study investigates the influence of digital marketing on sales volume among culinary micro and small enterprises (MSMEs) in Banjar District, a sector in which digital adoption remains limited despite increasing demands for technological adaptation. The central problem concerns the low level of digital marketing literacy and the suboptimal use of online sales platforms, prompting this study to examine the existing condition of digital marketing practices, describe the current level of sales volume, and determine the extent to which digital marketing affects sales performance. A quantitative explanatory approach was applied, utilizing primary data collected through a saturation sampling technique involving 68 culinary MSME respondents registered on Gojek and Grab platforms. Data analysis employed validity and reliability tests, correlation analysis, coefficient of determination, t-test, and simple linear regression. The findings reveal that both digital marketing practices and sales volume fall within the “good” category, and the correlation between the two variables is moderate. The coefficient of determination indicates that digital marketing explains 28.62% of the variance in sales volume, demonstrating its substantive contribution while acknowledging the presence of other influencing factors. Hypothesis testing confirms that digital marketing has a significant effect on sales volume among culinary MSMEs in Banjar District. Overall, the study underscores that strengthening digital marketing strategies particularly through more intensive use of e-commerce applications and social media can enhance sales performance and improve the competitive capacity of MSMEs in the digital economy era.
From Dialogue to Synergy: Exploring the Role of Internal Communication Patterns in Building Effective Teamwork among Hotel Banquet Staff Putri Wulan Ayuningtyas; Dyah Palupiningtyas
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.v5i2.750

Abstract

Internal communication is a fundamental element in building effective teamwork, particularly in hotel banquet departments characterized by high coordination intensity and time pressure. This study aims to analyze internal communication patterns in building effective teamwork among banquet staff at Hotel Gumaya Semarang. A qualitative approach with case study design was employed to explore the phenomenon in-depth. Data were collected through in-depth interviews with 12 informants, participant observation, and document analysis, then analyzed using the interactive model of Miles, Huberman, and Saldaña. The findings reveal three dominant forms of internal communication: vertical communication (instructions and reports), horizontal communication (peer coordination), and diagonal communication (cross-departmental coordination). Factors supporting communication effectiveness include technology support, supportive leadership, openness culture, and briefing routines, while inhibiting factors comprise time pressure and shift differences. Internal communication patterns contribute to teamwork dimensions including team coordination, collaboration, and team cohesion. The practical implications suggest the importance of intensifying daily briefings, optimizing communication technology, and developing structured handover systems to enhance teamwork effectiveness in banquet departments.
The Influence of Performance Expectations, Business Ex-pectations, Social Factors, and Facilitation Conditions on the Use of QRIS in MSMEs in Bengkulu City Najwa Gethabally; Fadli Fadli
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.v5i2.755

Abstract

The rapid growth of digital payment systems has encouraged cashless transactions among Micro, Small, and Medium Enterprises (MSMEs), particularly through the use of the Quick Response Code Indonesian Standard (QRIS). However, the adoption of QRIS remains limited among MSMEs in Bengkulu City, highlighting the need to understand the factors influencing its acceptance. This study investigates how performance expectancy, effort expectancy, social influence, and facilitating conditions affect the behavioral intention and actual use of QRIS among MSMEs, using the Unified Theory of Acceptance and Use of Technology (UTAUT) model. A quantitative approach with a social survey method was employed, collecting data through online questionnaires from 120 MSME owners who actively use QRIS. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS software. Results show that performance expectancy, effort expectancy, and social influence significantly impact behavioral intention to use QRIS, while facilitating conditions and behavioral intention significantly influence actual QRIS usage. The findings indicate that MSMEs are more likely to adopt QRIS when they perceive benefits, ease of use, social support, and adequate infrastructure. This study provides valuable insights for policymakers, financial institutions, and regulators aiming to accelerate digital payment adoption in MSMEs and strengthen digital accounting systems.
The Effect of Key Audit Matters, Auditor Workload, and Operational Complexity on Audit Report Lag Rahma Nisa Anggraeni Safitri; Fadli Fadli
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.v5i2.757

Abstract

This study examines the effect of Key Audit Matters (KAM), auditor workload, and operational complexity on audit report lag in companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Audit timeliness is an important indicator of financial reporting quality and determines the usefulness of accounting information for stakeholders. The research uses secondary data obtained from the official websites of the Indonesia Stock Exchange, the Financial Services Authority, and the Indonesian Institute of Public Accountants. Samples were selected using a purposive sampling technique, resulting in 55 companies that met the predetermined criteria. Data were analyzed using multiple linear regression with the assistance of SPSS version 30. The results show that Key Audit Matters (KAM) do not have a significant effect on audit report lag, indicating that the number of KAM disclosures does not influence audit completion time. Auditor workload has a negative effect on audit report lag, suggesting that higher workloads are associated with shorter reporting delays. In contrast, operational complexity has a positive effect on audit report lag, implying that companies with more complex operations require more extensive audit procedures, which lengthen audit completion time. Overall, operational complexity plays a more dominant role in determining audit timeliness than KAM disclosure and auditor workload.
The Influence of Preventive Discipline, Internal Work Environment, Intrinsic Motivation on the Performance of Employees of the Regional Revenue Agency of Brebes Regency Rizky Meliana Putri; Ahmad Hanfan; Setyowati Subroto
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.v5i2.760

Abstract

The purpose of this study is to examine how employee performance at the Brebes Regency Regional Revenue Agency (BAPENDA) is affected by preventive discipline, the internal work environment, and intrinsic motivation. The main issues underlying this study are the decrease in employee performance scores from 2023 to 2024, as well as the high level of employee tardiness during the period from January to May 2025. The study adopted a quantitative research methodology, focusing on all 48 staff members working at BAPENDA in Brebes Regency. A census sampling approach (also known as saturated sampling) was implemented, meaning every individual from the entire group was considered a participant in the sample. Questionnaires served as the tool to gather data, which was then analyzed through multiple linear regression techniques using specialized statistical computer programs. The findings revealed a noteworthy positive influence of Preventive Discipline on how well employees performed, demonstrated by a regression coefficient of 0.347 and a significance level recorded at 0.000. The study also indicated that the Internal Work Environment had a substantial positive impact on employee performance, evidenced by a significance level of 0.000. Likewise, Intrinsic Motivation was seen to positively and significantly affect how well employees did their jobs. Taken together, the combined impact of these three aspects significantly shaped employee performance, showing a coefficient of determination (R²) of 0.950. This suggests that the model explains 95% of the changes in performance, while the other 5% is attributed to elements not explored within this research.
Inclusion-Risk Paradox of Fintech P2P Lending as an MSME Financing Source in Emerging Markets: A Systematic Literature Review Albertus Seyo Sumargo
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.v5i2.768

Abstract

This study consolidates evidence from SINTA's indexed journal on the influence of fintech peer-to-peer (P2P) lending on micro, small, and medium enterprises (MSMEs) in emerging markets, emphasizing the tension between expanding inclusion and increasing risk. The PRISMA 2020 procedure was used to select SINTA-accredited journal articles (January 2000–January 2025) based on a predetermined combination of keywords and agreed eligibility criteria; A total of 21 studies were eligible. The synthesis shows that P2P platforms are able to expand MSME credit access through the use of alternative data, digital workflows, and reduction of collateral barriers. However, MSMEs also face real risks in the form of default, repayment pressure, high loan costs, information asymmetry, potential fraud, and over-indebtedness. To realize the benefits of inclusion in a sustainable manner, risk-based supervision (including SupTech), strengthening the financial capacity of MSMEs, and responsible product design and billing mechanisms are needed. This study provides a conceptual framework that balances opportunities and risks, as well as a reference for regulators, industry players, and academics in formulating P2P lending development strategies that support the sustainability of MSMEs in the digital era.
The Role of Brand Experience as an Intervening Variable in The Effect of Brand Ambassador on Repurchase Intention : A Study of Consumers of Menantea Branded Tea Beverage Products Pande Putu Intan Amelia; Agung Artha Kusuma
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.v5i2.769

Abstract

The intense competition in the ready-to-drink beverage industry necessitates robust marketing strategies to stimulate consumer repurchase intention. This study examines the effect of brand ambassadors on re-purchase intention, both directly and indirectly through brand experience as an intervening variable, specifically among Menantea consumers in Denpasar. Theoretically, this research adopts the Stimulus–Organism–Response (SOR) model, positioning the brand ambassador as the stimulus, brand experience as the organism, and repurchase intention as the response. Using a quantitative approach and PROCESS Macro Model 4 analysis on 90 respondents, the results indicate that brand ambassadors have a positive and significant effect on both repurchase intention and brand experience. Furthermore, brand experience significantly affects repurchase intention and acts as a partial mediator in the relationship. These findings confirm the SOR framework, suggesting that the effectiveness of a brand ambassador (stimulus) in driving repurchase behavior (response) is heavily dependent on the consumer's internal perceived brand experience (organism). Consequently, companies must ensure that promotional activities involving brand ambas-sadors consistently create positive and meaningful brand experiences to sustain long-term repurchase behavior.
Strategy for Developing Man-Made Tourism Destinations Based on Culinary Tourism in Dusun Semilir, Semarang, Indonesia Santi Santi; Dyan Triana Putra
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.v5i2.771

Abstract

Tourism development based on educational tourism and traditional culinary potential has emerged as an alternative strategy to enhance destination competitiveness while empowering the local community’s economy. This study aims to identify sustainable tourism development strategies based on educational tourism and traditional culinary potential in the Semilir Hamlet area of Semarang that provide optimal benefits for the local community. This research employed a qualitative descriptive approach. Data were collected through surveys involving 45 respondents, in-depth interviews with 12 key informants, field observations conducted over three months, and documentation studies. The results indicate that Semilir Hamlet has significant potential for developing educational tourism attractions based on agriculture, animal husbandry, culture, and environmental activities. In addition, traditional culinary products such as Semarang spring rolls, wingko babat, and milkfish presto demonstrate a high level of readiness to become flagship products. The comprehensive development strategy includes strengthening educational attractions through thematic tour programs and hands-on activities; innovating traditional culinary products with modern touches without diminishing authenticity; improving hygiene and hospitality standards; developing supporting infrastructure; strengthening local institutions through Pokdarwis and BUMDes; implementing the pentahelix collaboration model; and conducting integrated digital promotion through social media and culinary festivals. This study provides practical recommendations for the development of educational and culinary tourism destinations in Semilir Hamlet and may serve as a replicable model for similar tourism areas in Indonesia.

Page 59 of 61 | Total Record : 604

 57   58   59   60   61 

Filter by Year

2022 2026


Reset
Filter By Issues
All Issue Vol. 5 No. 2 (2026): August : International Journal of Economics and Management Research Vol. 5 No. 1 (2026): April: International Journal of Economics and Management Research Vol. 4 No. 3 (2025): December : International Journal of Economics and Management Research Vol. 4 No. 2 (2025): August: International Journal of Economics and Management Research Vol. 4 No. 1 (2025): : International Journal of Economics and Management Research Vol. 3 No. 3 (2024): December : International Journal of Economics and Management Research Vol. 3 No. 2 (2024): August: International Journal of Economics and Management Research Vol. 3 No. 1 (2024): April : International Journal of Economics and Management Research Vol. 2 No. 3 (2023): December : International Journal of Economics and Management Research Vol. 2 No. 2 (2023): August : International Journal of Economics and Management Research Vol. 2 No. 1 (2023): April : International Journal of Economics and Management Research Vol. 1 No. 3 (2022): December: International Journal of Economics and Management Research Vol. 1 No. 2 (2022): August: International Journal of Economics and Management Research Vol. 1 No. 1 (2022): April : International Journal of Economics and Management Research More Issue