cover
Contact Name
Aslan
Contact Email
adibaaishaamira@gmail.com
Phone
+6285245268806
Journal Mail Official
adibaaishaamira@gmail.com
Editorial Address
Jalan. H. Muckhsin Dusun Tanjung Mentawa, Tanjung Mekar Sambas Village, West Kalimantan, Indonesia
Location
Kab. sambas,
Kalimantan barat
INDONESIA
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Published by CV. Adiba Aisha Amira
ISSN : -     EISSN : 30260221     DOI : Zenodo
Core Subject :
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) is a scientific journal that publishes articles in the Business field includes conceptual ideas in the fields of Economics, Accounting, Management, business. The scopes are Human Resource Management, Marketing Management, Financial Management, Production/Operational Management, Strategic Management, Islamic Business Management, Halal Industry Management, Hajj and Umro Management, Zakat and Waqf/ Islamic Philanthropy Management, Tourism Management, Banking Management, Industrial Management, Agribusiness Management, Business Administration.
Arjuna Subject : -
Articles 565 Documents
DETERMINANTS ANALYSIS OF ENDEK WOVEN FABRIC PRODUCTION IN SIDEMEN DISTRICT, KARANGASEM REGENCY Ni Komang Gayatri Primayogi; A.A. Ketut Ayuningsasi
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 11 (2025): AUGUST
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The industrial sector plays a crucial and strategic role in the economy of a region, as its presence significantly contributes to the economic development of the area, including the traditional Endek weaving industry in Bali. This study aims to analyze the determinants of Endek fabric production in Sidemen District, Karangasem Regency. The research is a quantitative study with an associative design. The study was conducted in Sidemen District, Karangasem Regency. The population consists of 2,141 Endek weaving industries in the district, with a sample size of 96, selected using accidental sampling. Data collection was carried out through observation, interviews, literature study, and questionnaires. The analysis technique used is inferential analysis (multiple linear regression). The results of the study indicate that: 1) Capital, labor, government policies, and technology have a significant simultaneous effect on the production of Endek fabric in Sidemen District, Karangasem Regency; and 2) Capital, labor, government policies, and technology have a positive and significant partial effect on the production of Endek fabric in Sidemen District, Karangasem Regency. This study highlights the importance of empowering the local workforce to improve socioeconomic welfare while preserving the region's cultural heritage in Sidemen District, Karangasem Regency.
MARKET REACTION TO BI7DRR FLUCTUATIONS (EVENT STUDY ON LQ45 STOCK INDEX) Fajri Mas Afifah; Made Reina Candradewi; Ni Putu Santi Suryantini; Luh Gede Sri Artini
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 12 (2025): SEPTEMBER
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Market reaction shows how investors respond to information, which affects the stock price and trading volume. Analyzing market reaction is important for companies and investors. The BI7DRR policy is important information that causes a reaction in the stock market. The published information is part of the efficient market in semi-strong form, which was examined by the event study. This study aims to examine the market reaction using average abnormal return and average trading volume activity. The research sample consists of 23 companies, which continuously listed on LQ45 Stock Index, selected using purposive sampling. To examine the hypotheses, this study uses the Paired Sample T-Test and the Wilcoxon Signed Rank Test. The research found a difference in average abnormal return before and after BI7DRR interest rate cut, while the average trading volume activity showed no difference before and after the event. Conversely, the market reaction test during the interest rate hike shows a difference in the average abnormal return and the average trading volume activity before and after the event. These conditions indicate that the stock market reacted significantly to the information and was inefficient in semi-strong form.
DETERMINANTS OF INCOME FOR FASHION MSMEs IN DENPASAR CITY, BALI PROVINCE Akhmad Sohibul Wafa; I Nyoman Wahyu Widiana
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 12 (2025): SEPTEMBER
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In the structure of Indonesia’s economy, Micro, Small, and Medium Enterprises (MSMEs) constitute the majority of business entities and make a significant contribution to the gross domestic product. This study aims to examine the effect of business capital, labor, e-commerce utilization, business duration, and working hours on the income of fashion MSMEs in Denpasar City, Bali Province, both simultaneously and partially. This research employs a quantitative approach using both primary and secondary data sources. Primary data were collected through questionnaires distributed to 99 MSME owners, selected using purposive sampling. The data collection instrument was a questionnaire, and the data analysis method applied was multiple linear regression. The findings indicate that, simultaneously, business capital, labor, e-commerce utilization, business duration, and working hours have a significant effect on the income of fashion MSMEs in Denpasar City. Partially, business capital, labor, e-commerce utilization, and business duration have a positive and significant effect on income. However, working hours show a negative and significant effect on income, suggesting that an increase in working hours without corresponding efficiency or productivity may adversely impact business performance. The study provides policy insights for optimizing capital use, enhancing labor productivity, promoting digital adoption, and managing working hours effectively to boost MSME income in the fashion secto.
DETERMINANTS OF POVERTY IN FIVE REGENCIES OF EAST JAVA PROVINCE Noor Shania Wardaningrum; Putu Ayu Pramitha Purwanti
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 12 (2025): SEPTEMBER
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Poverty remains one of the main challenges in achieving sustainable economic development, particularly in regions with high industrial potential but persistent poverty rates. East Java Province is recognized as one of Indonesia’s leading manufacturing hubs; however, several regencies still record relatively high poverty levels. This study aims to analyze the effects of the manufacturing sector’s contribution, the Human Development Index (HDI), district minimum wages (UMK), and the open unemployment rate (OUR) on poverty levels in five key industrial regencies—Malang, Pasuruan, Mojokerto, Tuban, and Gresik—over the period 2014–2023. Panel data regression with a Fixed Effects Model (FEM) approach was employed. The findings reveal that, simultaneously, all four independent variables significantly affect poverty levels. Partially, only HDI exerts a negative and significant influence, while the manufacturing sector contribution, UMK, and OUR show no significant effect. These results underscore that improving quality of life through HDI enhancement is more effective in reducing poverty than relying solely on manufacturing sector growth. Therefore, poverty alleviation policies should prioritize human capital development and equitable distribution of economic benefits at the regional level.
THE EFFECT OF DIVIDEND POLICY, LEVERAGE, AND PROFITABILITY ON FIRM VALUE WITH SALES GROWTH AS A MODERATING VARIABLE I Gusti Agung Ayu Manik Maharani; Anak Agung Gde Putu Widanaputra
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 11 (2025): AUGUST
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Firm value represents the perception of investors toward a company and serves as one of the indicators for potential investors when making investment decisions. This study aims to analyze the effect of dividend policy, leverage, and profitability on firm value, with sales growth as a moderating variable. The research was conducted on companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The sampling method used was purposive sampling, and a total of 141 samples were obtained. The analytical technique used was Moderated Regression Analysis (MRA). The results show that sales growth does not moderate the effect of dividend policy on firm value. Sales growth does not moderate the effect of leverage on firm value. Sales growth also does not moderate the effect of profitability on firm value.
THE INFLUENCE OF TAX KNOWLEDGE, TAX SERVICE QUALITY, AND TAX SANCTIONS ON INDIVIDUAL TAXPAYER COMPLIANCE Ida Bagus Nyoman Rai Puja Krisnanda; I Ketut Jati
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 11 (2025): AUGUST
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The significant contribution of taxes to the state budget (APBN) encourages the government, particularly the Directorate General of Taxes (DGT), to identify and enhance tax revenue potential. A tax ratio of 10.9 percent in 2021 places Indonesia below the Asia-Pacific average of 19.8 percent. In an effort to improve tax revenue, the government has implemented reforms aimed at increasing taxpayer compliance. This study uses a non-probability sampling method with an incidental sampling technique. The research was conducted at the West Denpasar Primary Tax Office (KPP Pratama Denpasar Barat), with 100 individual taxpayers selected based on the Slovin formula. The test results show that higher levels of tax knowledge, service quality, and strict tax sanctions are associated with increased individual taxpayer compliance. These findings are in line with the theory of planned behavior. It is recommended that KPP Pratama Denpasar Barat enhance the dissemination of applicable tax regulations and systems. Future researchers are advised to increase the sample size by expanding the research area and including objects beyond individual taxpayers.
COMPETENCY CERTIFICATION, TASK COMPLEXITY, MANAGEMENT SUPPORT, AND THE EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS Putu Devi Armaviliani; Ni Luh Sari Widhiyani
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 11 (2025): AUGUST
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.16927649

Abstract

The accounting information system (AIS) plays a crucial role in supporting the processes of collecting, recording, processing, and reporting reliable and timely accounting information. The effectiveness of AIS is essential for organizations, including cooperatives, in enhancing operational efficiency, producing quality information for decision-making, and ensuring accurate financial data recording. This study aims to obtain empirical evidence on the effect of competency certification, task complexity, and management support on the effectiveness of accounting information systems. The sample was selected using a non-probability purposive sampling method, involving 80 respondents. Data analysis was conducted using multiple linear regression analysis. The findings indicate that competency certification, task complexity, and management support have a positive effect on AIS effectiveness. These results also suggest that the more certifications obtained, the higher the task complexity and management support, the greater the effectiveness of AIS. The theoretical implication of this study supports the application of the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB) in empirical research on AIS effectiveness.
THE EFFECT OF INVESTMENT DECISIONS, FIRM SIZE, AND DIVIDEND POLICY ON FIRM VALUE (Study on Infrastructure Sector Companies on the IDX) Safira Hayu Pramesti Kirana; Sayu Ketut Sutrisna Dewi
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 11 (2025): AUGUST
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Firm value refers to the present value of future earnings and acts as an important indicator for the market in evaluating a company’s overall performance. This study aims to examine the effect of investment decisions, firm size, and dividend policy on the firm value of infrastructure companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The population consists of 57 infrastructure companies, with 15 selected using purposive sampling. The data were analyzed using multiple linear regression. The results show that investment decisions and firm size have a significant positive effect on firm value, while dividend policy has a positive but not significant effect. These findings provide evidence of how financial decisions influence firm value. For company managers, this study offers input to improve firm value, and for investors, it can be used as a reference in making investment decisions.
ANALYSIS OF THE IMPACT OF CONTRIBUTION ASSISTANCE FOR THE NATIONAL HEALTH INSURANCE PROGRAM ON THE UTILIZATION OF HEALTH SERVICES BY THE POOR IN THE REGENCIES/CITY OF BALI PROVINCE Ketut Valentina; Anak Agung Istri Ngurah Marhaeni
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 11 (2025): AUGUST
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The JKN-PBI program was introduced as a government initiative to ensure access to health services for the poor and underprivileged. However, its implementation still faces several challenges, resulting in suboptimal utilization. These conditions necessitate a comprehensive analysis of the various factors influencing the program’s effectiveness. This study aims to analyze both the simultaneous and partial effects of contribution assistance, JKN-PBI participation, and health facility availability on the utilization of health services by the poor in the regencies/city of Bali Province. It also investigates differences in health service utilization between poor populations in Denpasar City and other regencies in Bali Province, as well as measures the satisfaction level of JKN-PBI participants with the healthcare services they receive. A quantitative approach is employed using both associative explanatory and comparative methods. A total of 45 panel data entries were analyzed using multiple linear regression, regional differences were assessed with a paired t-test, and satisfaction levels were measured among 30 JKN-PBI participants in Denpasar City using the SERVQUAL Model. The results show that, collectively, contribution assistance, JKN-PBI participation, and health facilities significantly affect health service utilization. However, on a partial basis, only health facilities have a positive and significant impact, while the other two variables do not show a significant effect. Denpasar City demonstrates a significantly higher utilization rate compared to other regencies in the province. The satisfaction level of JKN-PBI participants regarding access to health services is categorized as high, as reflected by respondents from Denpasar City.
THE INFLUENCE OF PERSONAL TECHNICAL SKILLS, ORGANIZATIONAL SIZE, AND WORK MOTIVATION ON THE PERFORMANCE OF ACCOUNTING INFORMATION SYSTEMS Ayu Adelia Safitri; Ni Luh Sari Widhiyani
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 11 (2025): AUGUST
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

An accounting information system is a system that collects, records, stores, and processes data to provide information for decision-makers. Evaluating system performance is crucial for achieving organizational objectives. This study aims to obtain empirical evidence on the influence of personal technical skills, organizational size, and work motivation on the performance of accounting information systems at the Regional Financial and Asset Management Agency (BPKAD) of Jembrana Regency. This research employs a quantitative approach. Data were collected using a survey method by distributing questionnaires directly to 45 employees of BPKAD Jembrana who served as research respondents. The data were analyzed using multiple linear regression. The results indicate that personal technical skills and work motivation have no significant effect on the performance of the accounting information system, while organizational size has a positive effect. These findings support the Technology Acceptance Model (TAM). Practically, the results highlight the importance of organizational structure in enhancing system performance and emphasize the need to evaluate human resource development strategies that have not yet yielded significant impacts

Filter by Year

2024 2026


Filter By Issues
All Issue Vol. 3 No. 9 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) Vol. 3 No. 8 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) Vol. 3 No. 7 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) Vol. 2 No. 12 (2025): SEPTEMBER Vol. 2 No. 11 (2025): AUGUST Vol. 2 No. 10 (2025): JULY Vol. 3 No. 6 (2025): JUNE Vol. 3 No. 5 (2025): MAY Vol. 3 No. 4 (2025): APRIL Vol. 3 No. 3 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) Vol. 3 No. 2 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) Vol. 3 No. 1 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) Vol. 2 No. 9 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) Vol. 2 No. 8 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) Vol. 2 No. 7 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) Vol. 2 No. 6 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) Vol. 2 No. 5 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) Vol. 2 No. 4 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) Vol. 1 No. 12 (2024): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) Vol. 1 No. 11 (2024): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) Vol. 1 No. 10 (2024): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) Vol. 2 No. 3 (2024): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) Vol. 2 No. 2 (2024): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) Vol. 2 No. 1 (2024): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) Vol. 1 No. 9 (2024): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) Vol. 1 No. 8 (2024): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) Vol. 1 No. 7 (2024): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) Vol. 1 No. 6 (2024): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) Vol. 1 No. 5 (2024): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) Vol. 1 No. 4 (2024): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) More Issue