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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 604 Documents
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Evaluating Cash Disbursement Internal Controls Through the COSO 2013 Lens Idaman Hulu; 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.v5i2.775

Abstract

This study aims to analyze cash disbursement systems and procedures and evaluate the effectiveness of internal controls using the COSO 2013 framework. The research employed a descriptive qualitative approach with a single case study strategy. Data collection was conducted through semi-structured interviews with finance managers, accounting staff, and cashiers, direct observation of cash disbursement processes, and document analysis including SOPs and transaction forms. Data analysis adopted the interactive model of Miles, Huberman, and Saldaña comprising data condensation, data display, and conclusion drawing. Data validity was ensured through source and method triangulation. Results indicate an overall internal control system effectiveness of 56%. The information and communication component achieved the highest effectiveness (100%), while risk assessment was the weakest component (0%). Critical findings identified the dual functions of authorization and cash custody performed by the cashier. This study recommends developing formal risk assessment documentation, segregating cashier functions, periodic SOP updates, and implementing technology-based monitoring systems. The research implications provide theoretical contributions to internal control literature in Indonesian manufacturing industries and practical contributions through cash disbursement system improvement guidelines.
The Impact of Employee Competence and Organizational Climate on Service Satisfaction and Its Effect on Trust at the Animal Health Center (Puskeswan) in Serang City Rosy Rostiawaty; Tata Rustandi; Udin Suadma
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.v5i2.778

Abstract

Public trust in public services is an important factor for the sustainability of service delivery. At the Serang City Animal Health Center (Puskeswan), trust can be developed through service satisfaction, which is influenced by the quality of human resources and the organizational climate. This study aims to analyze the effects of Employee Competence (X1) and Organizational Climate (X2) on Service Satisfaction (Y) and their impact on users’ Trust (Z) at the Serang City Puskeswan. This study employed a quantitative approach using a survey method. The population consisted of 224 service users, and a sample of 144 respondents was obtained, including 118 passive users and 26 active users. Data were collected using a 1–5 Likert-scale questionnaire and analyzed using PLS-SEM with SmartPLS. The results indicate that Employee Competence has a significant effect on Service Satisfaction (β = 0.664; p = 0.000), and Organizational Climate also has a significant effect on Service Satisfaction (β = 0.497; p = 0.000). Service Satisfaction significantly affects trust (β = 0.473; p = 0.000). Employee Competence and Organizational Climate also directly affect trust (β = 0.335; p = 0.000) and (β = 0.293; p = 0.000), respectively. In conclusion, improving employee competence and creating a conducive organizational climate can enhance service satisfaction, thereby strengthening users’ trust
Evaluating Service Quality and Administrative Practices in a Tourism Destination Hotel: A Case Study of Dusun Semilir Heptanti, Urania; Almas Nabili Imanina; Desika Nur Jannah
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.v5i2.784

Abstract

Integrated tourism destinations require consistent hospitality service performance to ensure positive visitor experiences and maintain destination competitiveness. This study examines service quality and administrative practices and their influence on guest satisfaction at an accommodation facility within Dusun Semilir, an integrated tourism destination in Central Java, Indonesia. The study addresses the gap between perception-based service quality evaluations and the operational administrative processes that support service delivery. Accordingly, the research aims to evaluate service quality dimensions and administrative accuracy and to understand their combined role in shaping guest satisfaction. A qualitative case study approach was employed using semi-structured interviews, field observations, and document reviews. Data were analyzed thematically using SERVQUAL dimensions—tangibles, reliability, responsiveness, assurance, and empathy—along with administrative indicators including reservation accuracy, data recording procedures, and interdepartmental coordination.The findings indicate that tangibles, reliability, responsiveness, and assurance significantly influence guest satisfaction, with reliability and responsiveness emerging as the most critical determinants. Empathy showed a comparatively moderate influence, suggesting that guests in high-volume tourism environments prioritize efficiency, accuracy, and prompt service over personalized interaction. The results further demonstrate that administrative accuracy plays a crucial operational role in supporting service reliability and responsiveness. Discrepancies in reservation records and coordination gaps were found to cause service delays and reduce perceived professionalism, thereby negatively affecting guest satisfaction. The study concludes that integrating service quality improvements with accurate administrative management is essential for delivering consistent hospitality services. Strengthening reservation accuracy, communication flow, and operational coordination can enhance guest trust, service reliability, and overall satisfaction, contributing to sustainable competitiveness in integrated tourism destinations.
Digital Transformation Strategy as an Effort to Improve the Competitive Advantage of Non-Formal Educational Institutions Kurniasari, Eunike Dian; Widjajanti, Kesi; Indarto, Indarto
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.v5i2.787

Abstract

Digital transformation has become a strategic catalyst reshaping the competitive landscape of education, compelling nonformal institutions to develop distinctive and sustainable resource configurations. Indonesia Mind Center (IMC) Semarang faces increasing pressure to adapt its competitive strategy amid rapid digitalization and intensified market competition. This study aims to analyze IMC’s competitive strategy through the lens of the Resource-Advantage Theory of Competition (RATOC), focusing on existing strategic practices, marketing constraints, and effective models of competitive advantage. This research employs a qualitative approach using a case study design. Data were collected through in-depth interviews with institutional managers and educators, field observations of learning and marketing activities, and analysis of organizational documents. The data were analyzed thematically by aligning empirical findings with key RATOC constructs, including resource heterogeneity, value creation, and the sustainability of competitive advantage.The findings indicate that IMC creates value through teaching expertise, program differentiation, and the adoption of learning technologies. However, limitations in human resources, digital infrastructure, and an insufficiently adaptive organizational structure hinder stable market positioning. RATOC analysis underscores the need for technology-enabled resource orchestration, including learning management systems, performance analytics, and adaptive assessment, as well as value-creating activities such as personalized learning experiences and organizational transformation. The study concludes that IMC’s sustained competitive advantage depends on consistent digital transformation, enhanced staff capabilities, strengthened strategic partnerships, and the development of agile service ecosystems. These findings contribute to competitive strategy theory in education and offer practical insights for nonformal learning institutions in emerging market contexts.
Green Accounting, Environmental Performance, and Corporate Governance Effects on Energy Firm Performance in Indonesia (2021–2023) Mohammad Reza Saputra; R R Supratiningrum; Agung Wibowo; Puji Setya Sunarka
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.v5i2.790

Abstract

This study aims to analyze the impact of the implementation of green accounting, environmental performance, and good corporate governance on company performance in the oil, gas, and coal subsector companies listed on the Indonesia Stock Exchange for the period 2021–2023. The research problem arises from the importance of sustainable business practices in the energy sector, which has a high environmental impact, yet has not consistently shown an improvement in company performance. This research uses a quantitative approach with secondary data in the form of annual reports and corporate sustainability reports. The sampling technique used the purposive sampling method with three criteria, resulting in 13 companies eligible for observation, with data analysis thru multiple linear regression and classical assumption testing and hypothesis testing (t-test and F-test). The research results indicate that green accounting and environmental performance do not have a significant impact on company performance, whereas good corporate governance has a positive and significant impact on company performance. These findings indicate that the improvement in company performance in the energy sector is more influenced by good corporate governance than merely the implementation of green accounting and environmental management. This study concludes that the integration of sustainability practices supported by strong governance is an important factor in improving the performance of energy sector companies in Indonesia.
The Impact of Accounting Information Systems, Internal Controls, and Digital Transformation on Financial Performance in Semarang's Furniture Industries Dian Tantri Arifia; RR. Supratiningrum; Janti Soegiastuti; Parju Parju
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.v5i2.791

Abstract

This research is motivated by the fluctuating financial performance in the furniture industry in Semarang City, amidst the pressures of digitalization and strengthening internal governance. Based on the Technology Acceptance Model (TAM), which posits that technology acceptance through perceptions of usefulness and ease of use can influence organizational performance, this study aims to examine the impact of Accounting Information Systems (AIS), Internal Control Systems (ICS), and Digital Transformation on financial performance in the furniture industry. Using a quantitative approach with multiple linear regression, the study sampled all 61 furniture companies in Semarang City. The results from the partial test (t-test) reveal that AIS has a positive but insignificant effect on financial performance (t=0.485; sig=0.629), ICS has a positive but insignificant effect (t=1.827; sig=0.073), while Digital Transformation has a positive and significant effect (t=4.516; sig=0.000). These findings suggest that digital transformation is the dominant factor in improving financial performance, while AIS and ICS have not yet had a significant impact. The study recommends improving digital literacy, strengthening AIS implementation, and integrating ICS for more sustainable financial performance.
The Effect of Changes in Vat Rates, Income Level, and Lifestyle on Property Buying Interest at PT. Propernas Griya Utama Perumnas in Semarang City Among Generation Z Bima Setya; Muchayatin Muchayatin; Parju Parju; Puji Setya Sunarko
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.v5i2.792

Abstract

This study aims to analyze the influence of changes in Value Added Tax (VAT) rates, income level, and lifestyle on property purchase intention among Generation Z in Semarang City. The research applies a quantitative approach using Structural Equation Modeling–Partial Least Square (SEM-PLS) with SmartPLS 4 as the analytical tool. The population consists of 380 home buyers from Perumnas housing units in Semarang City, with a sample of 123 respondents selected through convenience sampling. The results indicate that: (1) changes in VAT rates have a positive and significant effect on property purchase intention; (2) income level has a positive and significant effect on property purchase intention; and (3) lifestyle also has a positive and significant effect on property purchase intention. The R-Square value of 0.640 shows that the three independent variables collectively explain 64% of the variance in property purchase intention, while the remaining 36% is influenced by other factors outside the research model.
The Influence of Work Discipline, Motivation, and Compensation on Employee Performance at Perumda Air Minum Tirta Satria Banyumas Annisa Nur Septiani; Faizal Rizky Yuttama; Alfizi Alfizi
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.v5i2.795

Abstract

Employee performance is a strategic factor in determining the success of an organization, especially in regionally-owned enterprises. Issues such as fluctuating discipline, suboptimal work motivation, and perceptions of unfair compensation are crucial issues that have the potential to reduce employee performance at Perumda Air Minum Tirta Satria Banyumas. This study aims to analyze the influence of work discipline, motivation, and compensation on employee performance, both partially and simultaneously. This study uses a quantitative approach with an associative research design. Data were collected through the distribution of Likert scale questionnaires to 100 respondents who were active employees of the company. Data analysis was performed using multiple linear regression supported by validity and reliability tests, classical assumption tests, t-tests, F-tests, and determination coefficients. The results show that work discipline, motivation, and compensation have a positive and significant effect on employee performance, both partially and simultaneously, with a strong contribution in explaining performance variations. These findings confirm that improvements in employee performance can be achieved through consistent management of work discipline, strengthening.
Ethical Partnership Governance in Platform-Based Service MSMEs: Implications for Service Quality and Operational Performance Navi Muda Priyatna
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.v5i2.798

Abstract

The growth of the digital economy has made service MSMEs increasingly dependent on platforms that regulate commissions, visibility algorithms, ratings, and sanctions, so that the issues of fairness, transparency, and accountability are determinants of operational stability. The problem of this research is how ethical partnership governance affects the quality of service and operational performance of platform-based service MSMEs. The purpose of this study is to analyze the mechanisms of the influence of distributive and procedural justice, policy transparency, and accountability on operational behavior and service quality. Methods: qualitative research with a descriptive phenomenological approach; semi-structured in-depth interviews with 25 owners/managers of MSMEs platform-based services in Surabaya (F&B delivery, cleaning/service, creative services), were analyzed thematically and strengthened by triangulation and member checking. The findings show that the four dimensions of governance form "partnership certainty" that reduces uncertainty, stabilizes operational decisions (management of service hours, capacity, order priority), and maintains service consistency. Service quality is most evident through responsiveness, empathy, real-time communication, and service recovery capabilities. However, the mechanism weakens when performance evaluation is overly based on customer ratings without considering field constraints, triggering the perception of inequality and defensive strategies that can reduce service flexibility. Conclusion: ethical partnership governance improves operational reliability and service quality, especially through partnership certainty, with the need for more contextual performance assessment. The implication is that the platform needs contextual evaluation and appeals channels that are responsive and clear.
The Phenomenon of Fast Fashion in Generation Z and The Impacts on Environment Dewi Puspasari; Tri Hadi Sulistyanto
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.v5i2.799

Abstract

Environmental pollution has now become a global issue affecting all countries. The fashion industry is one of the largest polluters on Earth. Rapid production processes and a disregard for environmental sustainability have led to environmental damage due to waste generated from the production process, such as liquid waste, air pollution, unsold products, and even global warming.Research purposes :This study aims to analyze the behavior of generation Z towards fast fashion products and the level of knowledge and awareness of generation Z regarding its impact on the environment.research methods :This research uses a literature review (SLR) method, which systematically analyzes various literature reviews sourced from previous studies on the topic. The SLR method is a systematic and structured research method for collecting, evaluating, and synthesizing all relevant information and research evidence regarding a topic or research question.summary of results: The research results show that many factors influence consumer behavior in making purchasing decisions. These factors can be both internal and external. For Generation Z, these decisions can be influenced or derived from digital media in the form of green product campaigns, as Generation Z is at the forefront of efforts to raise awareness of the environmental impacts of the fast fashion industry. However, educational and collaborative support and intervention are needed from all parties, including the government, higher education, and the fashion industry, to build environmental awareness and encourage sustainable consumption practices among Generation Z

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