cover
Contact Name
Dyah Palupiningtyas
Contact Email
jomefa@smartpublisher.id
Phone
+6289526247010
Journal Mail Official
denasya.smartpublisher@gmail.com
Editorial Address
Jl. Kyai Sembung No. 43 Blorok, Brangsong District, Kendal Regency, Central Java - Indonesian
Location
Kab. kendal,
Jawa tengah
INDONESIA
Journal of Management Economics and Financial Accounting
ISSN : 31105475     EISSN : 31104924     DOI : https://doi.org/10.69714/745n3k83
Core Subject : Economy,
Journal of Management Economics and Financial Accounting (JOMEFA) e-ISSN: 3110-4924, p-ISSN: 3110-5475 is an international journal published by CV. Denasya Smart Publisher. Journal of Management Economics and Financial Accounting (JOMEFA) accepts manuscripts based on empirical research findings, new scientific literature reviews, and comments or critiques on previously published scholarly works. This journal serves as a publication platform and a medium for sharing research and development work in the fields of Management, Economics, and Accounting. Articles published in the Journal of Management Economics and Financial Accounting (JOMEFA) are processed entirely online. Submitted articles will undergo peer review by qualified reviewers. Complete information for article submission and other guidelines is available in each issue. The Journal of Management Economics and Financial Accounting (JOMEFA) is published twice a year, in June and December. However, accepted articles will be placed in the In-Press edition before being officially published in the scheduled issue.
Articles 8 Documents
E-Business as a Catalyst in the Implementation of Sustainable Green Banking Practices Amanda Ridho Ivanza
Journal of Management Economics and Financial Accounting Vol. 1 No. 1 (2025): June : Journal of Management Economics and Financial Accounting (JOMEFA)
Publisher : Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/7d5sxx45

Abstract

The development of digital technology and the demand for more environmentally friendly banking practices increasingly demonstrate the importance of implementing the concept of green banking. On the other hand, e-business, which involves electronic transactions and the use of digital platforms to provide various services, acts as a catalyst in encouraging the implementation of sustainability principles in the banking sector. This article discusses how e-business can accelerate the adoption of green banking practices, as well as its implications for the banking industry and its impact on environmental sustainability. This study aims to analyze the role of e-business in introducing and implementing more efficient and environmentally friendly green banking practices.
The Effect of Corporate Social Responsibility Disclosure on Earnings Management in Energy Sector Companies Listed on the Indonesia Stock Exchange (IDX) for 2019-2021 Linatul Uyun; Afiq Chamim Mubaroq
Journal of Management Economics and Financial Accounting Vol. 1 No. 1 (2025): June : Journal of Management Economics and Financial Accounting (JOMEFA)
Publisher : Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/hq24tt67

Abstract

Financial reports are a tool for measuring management performance in managing a company. The better the financial performance report, the better the company's performance. However, in practice, many companies present their financial reports through several adjustments with the aim of manipulating information through earnings management practices; this is a major factor in financial reporting no longer reflecting the company's core values. The phenomenon of earnings management is carried out in many companies at home and abroad. Disclosure of corporate social responsibility (CSR) is the right step in reducing earnings management practices. This research aims to determine the effect of CSR reports on earnings management in energy sector companies listed on the Indonesia Stock Exchange. Data collection used a purposive sampling technique with predetermined criteria, resulting in a sample of 19 companies used in the research. Test the assistance hypothesis using a multiple linear regression test with SmartPLS 4 software. The research results in Model 1 show that CSR has a positive effect on earnings management, which indicates that the company uses CSR legitimacy to cover up earnings management practices. Meanwhile, model 2 shows that there is no influence between the six categories of CSR disclosure on earnings management.
The Effectiveness of Management Information Systems in Crisis Management Strategy and Business Continuity Rizky Nur Aji Setyawan; Muhammad Reza Herfianza Putra
Journal of Management Economics and Financial Accounting Vol. 1 No. 1 (2025): June : Journal of Management Economics and Financial Accounting (JOMEFA)
Publisher : Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/41sqrp14

Abstract

Management Information Systems (MIS) play a crucial role in supporting crisis management strategies and business continuity in today's complex digital era. This study aims to analyze the effectiveness of MIS in facilitating decision-making during crises and identifying components that influence its successful implementation. The methodology employs a quantitative approach through surveys based on the DeLone and McLean success model. The findings reveal that MIS contributes to early risk detection, real-time data integration, and improved operational efficiency. Additionally, MIS ensures data security, enhances inter-departmental coordination, and supports business growth post-crisis. By fostering employee training, integrating artificial intelligence technologies, and adapting to regulatory changes, MIS can be optimized to enhance organizational competitiveness. This research provides strategic insights into the importance of sustainable investment in MIS for future business resilience and innovation
Digital Transformation of Islamic Banks through E-Business to Support Green Banking Principles Dea Riyanti Paramitha; Muhamad Iqbal Fasa
Journal of Management Economics and Financial Accounting Vol. 1 No. 1 (2025): June : Journal of Management Economics and Financial Accounting (JOMEFA)
Publisher : Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/8vn52k26

Abstract

The digital transformation of Islamic banking through e-business has become a key strategy for enhancing operational efficiency and expanding financial service accessibility. Digitalization enables Islamic banks to adopt technologies such as mobile banking, artificial intelligence, and big data analytics to improve service quality and compliance with Sharia principles. Additionally, the Green Banking concept is reinforced through paper reduction, energy efficiency, and environmentally friendly investments. However, challenges such as regulations, infrastructure, and digital literacy remain significant obstacles. Therefore, solutions such as digital financial education, collaboration with Islamic fintech, and strengthening policies and digital security are needed to ensure the sustainability of this transformation. With the right strategies, the digitalization of Islamic banking can support sustainable economic growth while remaining aligned with Islamic principles.
An Analysis of the Impact of Digital Marketing and Social Media on the Growth of the Islamic Banking Industry in the Modern Era Gustin Rianita; Muhammad Iqbal Fasa
Journal of Management Economics and Financial Accounting Vol. 1 No. 1 (2025): June : Journal of Management Economics and Financial Accounting (JOMEFA)
Publisher : Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/dwdhty78

Abstract

The advancement of digital technology has driven Islamic banking to leverage digital marketing and social media to expand its market reach and enhance competitiveness. This study aims to analyze the impact of digital marketing on the growth of the Islamic banking industry in the modern era. Using a qualitative approach with descriptive analysis, this research examines various literature related to digital marketing and social media in Islamic banking. The findings indicate that digital marketing strategies through platforms such as Instagram, YouTube, and Facebook can increase the number of customers, strengthen the image of Islamic banks, and be more cost-efficient in promotions. However, challenges such as data security, compliance with Sharia principles, and digital literacy gaps still need to be addressed. Therefore, Islamic banks must implement effective digital marketing strategies that align with Sharia principles to maintain customer trust.
The Effect of Digital Competence, Work Discipline, and Work Motivation on Employee Performance at the Regional Civil Service and Human Resource Development Agency (BKPSDM) of Kampar Regency Aulia Rahma Dini; Kurniawaty Fitri; Prima Andreas Siregar
Journal of Management Economics and Financial Accounting Vol. 1 No. 2 (2025): December : Journal of Management Economics and Financial Accounting (JOMEFA)
Publisher : Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/48ne1009

Abstract

This study aims to analyze the effects of digital competence, work discipline, and work motivation on employee performance at the Regional Civil Service and Human Resource Development Agency (BKPSDM) of Kampar Regency. The research problem focuses on the suboptimal level of employee performance amid increasing demands for public service quality and the growing use of digital technology, making an empirical investigation necessary to identify the determining factors and the most dominant variable influencing performance. This study employs a quantitative approach using a survey method. The research population includes all employees of BKPSDM Kampar Regency, with a total sample of 52 respondents selected using a census method. Data were collected through questionnaires that had been tested for validity and reliability, and were analyzed using multiple linear regression with the assistance of SPSS version 25. The results indicate that digital competence and work motivation have a positive and significant effect on employee performance, while work discipline has a positive but not statistically significant effect in partial testing. Simultaneously, the three independent variables significantly influence employee performance, with work motivation identified as the most dominant factor. These findings confirm that improving employee performance is not only dependent on digital technical competence but is also strongly influenced by work motivation, while work discipline functions as a supporting factor in task implementation. Therefore, efforts to enhance employee performance at BKPSDM Kampar Regency should focus on strengthening work motivation and continuously developing digital competence.
Shifting Boundaries: Women's Career Empowerment Through Flexibility in Hotels Dyah Palupiningtyas; Krisnawati Setyaningrum Nugraheni; Dita Aulia Rachma Nurul Farida
Journal of Management Economics and Financial Accounting Vol. 1 No. 2 (2025): December : Journal of Management Economics and Financial Accounting (JOMEFA)
Publisher : Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/jp7vz210

Abstract

This study employs Interpretative Phenomenological Analysis (IPA) to explore the lived experience and subjective meaning of work flexibility for women's career empowerment in star-rated hotels in Semarang. Eight female employees from various departments of 3-5 star hotels participated in semi-structured in-depth interviews. The analysis generated four superordinate themes: (1) the meaning of work flexibility in the hotel context, (2) work-family balance negotiation strategies, (3) psychological empowerment through flexibility, and (4) women's career barriers. Findings reveal that in the 24-hour hospitality industry, work flexibility is primarily understood as control over shift schedules rather than location flexibility. Access to schedule flexibility enhances all four dimensions of Spreitzer’s psychological empowerment: meaning, competence, self-determination, and impact. Self-determination emerged as the most affected dimension, where the ability to manage work schedules increased perceptions of autonomy and life control. Supervisor support as border-keepers and female solidarity play crucial roles in work-family balance negotiation. However, glass ceiling barriers and gender stereotypes remain persistent. This research provides a novel theoretical integration of work-family border theory and psychological empowerment theory, offering practical implications for gender-sensitive HR policy development in the hotel industry.Keywords: Hospitality Industry; Interpretative Phenomenological Analysis; Work Flexibility, Psychological Empowerment; Women's Career.
Determinants of Employee Performance in Regional Government Inspectorates: The Role of Education and Training, Motivation and Work Discipline Dwi Rahmawati; Marzolina Marzolina; Kurniawaty Fitri
Journal of Management Economics and Financial Accounting Vol. 1 No. 2 (2025): December : Journal of Management Economics and Financial Accounting (JOMEFA)
Publisher : Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/d7bbm531

Abstract

Employee performance is a crucial aspect that determines the quality of public services and the effectiveness of an organization, including government agencies. In the current era of globalization and the demands of modernization, employee performance is influenced not only by internal organizational factors but also by various external factors, such as education and training, motivation, and work discipline. In Indonesia, one government agency that plays a crucial role in monitoring and enforcing regulations is the Regional Inspectorate, including the Kampar Regency Inspectorate. As a supervisory element of local government, the Kampar Regency Inspectorate plays a crucial role in improving the effectiveness of its oversight of the quality of financial reports and the accountability of regional agency performance. This study aims to analyze the influence of education and training, motivation, and work discipline on employee performance at the Kampar Regency Inspectorate Office. This study used a quantitative approach with a survey method. The population in this study was all 64 employees at the Kampar Regency Inspectorate Office. The sampling technique used a census method, thus utilizing the entire population as the research sample. Data were collected through questionnaires and analyzed using multiple linear regression analysis with the help of SPSS. The results of the study indicate that education and training (diklat), motivation, and work discipline simultaneously have a positive and significant effect on employee performance at the Kampar Regency Inspectorate Office. Partially, education and training (diklat) have a positive and significant effect on employee performance, motivation has no positive effect on employee performance, and work discipline has a positive and significant effect on employee performance. Motivation has no significant effect on employee performance at the Kampar Regency Inspectorate Office. This indicates that the level of employee work motivation, whether in the form of achievement motivation, work enthusiasm, recognition, or responsibility, has not significantly contributed to improving employee performance. The results of this study indicate that improving the quality of education and training, strengthening work motivation, and implementing good work discipline can improve employee performance.

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