cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
 6   7   8   9   10 
THE INFLUENCE OF CREATIVE ACCOUNTING PRACTICES ON THE RISK OF TAX AUDITS BY THE DIRECTORATE GENERAL OF TAXES Surya Anugrah; Windy Permata Suyono; Eka Septariana Puspa
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 6 (2025): JUNE
Publisher : Adisam Publisher

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

Abstract

This research aims to examine the influence of creative accounting practices on increasing the risk of tax audits by the Directorate General of Taxes (DJP) through a systematic literature review approach. Creative accounting, although not necessarily against the rules, is often used to embellish financial reports and aggressively reduce tax burdens. Practices such as manipulating revenue recognition, setting costs, using derivative instruments, and transfer pricing have the potential to give rise to suspicious financial indicators, such as unreasonable profit margins and significant differences between fiscal and commercial profits. DGT responded to this phenomenon by implementing a risk-based monitoring system, digitizing reporting, and utilizing third party data to increase the accuracy of inspection selection. The results of the study show that the more complex and aggressive the creative accounting practices used, the higher the possibility of taxpayers becoming the object of audit, so education and strengthening integrity in financial reporting and taxation is needed.
THE RELATIONSHIP BETWEEN FINANCIAL REPORTING AGGRESSIVENESS AND TAX AUDIT RISK IN PUBLIC COMPANIES Windy Permata Suyono; Eka Septariana Puspa; Surya Anugrah
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 6 (2025): JUNE
Publisher : Adisam Publisher

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

Abstract

This research aims to examine the relationship between financial reporting aggressiveness and tax audit risk in listed companies through a literature review approach. Aggressive financial reporting is a strategy used by companies to manipulate accounting numbers in order to achieve certain goals, including tax avoidance. This strategy has the potential to increase the risk of a tax audit because striking differences between commercial and fiscal financial statements may trigger the attention of tax authorities. Through a systematic review of various previous studies, it was found that the majority of research shows a positive relationship between these two variables, although the results vary depending on the institutional context, quality of governance, and company characteristics. This research also identified gaps in the literature, especially regarding the lack of studies in developing countries such as Indonesia and the lack of integration between accounting and tax perspectives.
COMPARISON OF THE FINANCIAL PERFORMANCE OF COMPANIES USING CONVENTIONAL ACCOUNTING METHODS AND ACCRUAL-BASED ACCOUNTING Dessy Evianti; Renika Hasibuan
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 6 (2025): JUNE
Publisher : Adisam Publisher

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

Abstract

This research is a systematic literature review aimed at comparing the financial performance of companies based on the use of conventional accounting methods (cash basis) and accrual-based accounting. The fundamental difference between the two methods lies in the timing of transaction recognition, which directly impacts the presentation of financial statements and performance indicators such as Return on Assets (ROA), Return on Equity (ROE), profit margins, and solvency. The synthesis of various studies shows that the accrual method provides more complete, relevant financial information and reflects the economic reality of the company more accurately compared to the conventional method. Additionally, accrual-based accounting has been proven to enhance transparency, accountability, and managerial efficiency, especially in the public sector and large-scale companies. However, the effectiveness of its implementation is greatly influenced by technical readiness, institutional capacity, and policy support. This study recommends that the selection of accounting methods be adjusted to the information needs of report users, the complexity of the organization, and the objectives of financial reporting. Thus, this research is expected to serve as a basis for consideration in the reform of financial reporting systems across various sectors.
THE IMPACT OF SUSTAINABLE TOURISM DEVELOPMENT ON THE FULFILLMENT OF DHARURIYYAT NEEDS THROUGH INCOME AS AN INTERVENING VARIABLE IN PULAU MERAH, BANYUWANGI Hanima Khirda Luthfiana; Misbahul Munir; Siti Masrohatin
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 6 (2025): JUNE
Publisher : Adisam Publisher

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

Abstract

This study aims to examine the impact of sustainable tourism development on the fulfillment of dharuriyyat (essential) needs in Pulau Merah, Banyuwangi, by considering income as an intervening variable. The research is motivated by the increasing importance of tourism as a driver of regional economic growth, with the potential to elevate community welfare when implemented sustainably. Sustainable tourism is not only expected to support environmental and cultural preservation but also improve the economic conditions of local communities through enhanced income generation. Employing a quantitative explanatory research approach, data were collected through structured questionnaires from 130 respondents, comprising tourism actors and local residents. Path analysis was conducted using SPSS to assess direct and indirect effects among variables. The findings reveal that sustainable tourism development significantly and positively influences both income and the fulfillment of dharuriyyat needs. Additionally, income is found to have a strong effect on the fulfillment of these essential needs. However, income does not function as a mediating variable in the relationship between sustainable tourism development and dharuriyyat fulfillment. These results suggest that while sustainable tourism can directly enhance community welfare, the role of income as an intermediary is limited. The study underscores the importance of inclusive tourism development strategies, active community participation, and alignment with the maqashid al-shariah framework to ensure equitable benefits and sustainable welfare for local populations. Policy implications include the need for capacity-building programs, eco-friendly tourism incentives, and integrated planning that balances economic growth with the protection of social and environmental values.
SERVICE QUALITY IMPROVEMENT STRATEGIES IN THE USE AND SECURITY OF MOBILE BANKING FROM THE PERSPECTIVE OF MASLAHAH MURSALAH AMONG BANK MANDIRI CUSTOMERS IN THE JEMBER AREA Lutfia Farhatul Mahmuda; Misbahul Munir; Siti Masrohatin
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 6 (2025): JUNE
Publisher : Adisam Publisher

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

Abstract

This study aims to explore strategies for improving service quality in the use and security of mobile banking from the perspective of Maslahah Mursalah among Bank Mandiri customers in the Jember area. The concept of Maslahah Mursalah, which emphasizes public interest and welfare, serves as a theoretical foundation to evaluate how service quality enhancement can align with customers’ needs and security concerns. Using a qualitative approach, data were collected through in-depth interviews and surveys involving Bank Mandiri customers actively using mobile banking services. The findings reveal that customers prioritize ease of use, transaction security, and responsive customer support as critical factors for service quality improvement. Furthermore, the study identifies several strategic measures, such as implementing advanced encryption technology, enhancing user education on mobile security, and optimizing application interfaces to increase trust and satisfaction. This research contributes to both academic knowledge and practical applications by integrating Islamic ethical principles with contemporary banking service quality management. The results recommend that banks consider the Maslahah Mursalah framework to foster better customer relations, reduce security risks, and promote sustainable mobile banking usage. This approach not only strengthens financial inclusion but also ensures that technological advancements respect the welfare and security of all stakeholders.
THE EFFECT OF TRAINING PROGRAM IMPLEMENTATION, EMPLOYEE MOTIVATION, AND WORK ENVIRONMENT ON INCREASING EMPLOYEE PRODUCTIVITY AT PT PETROKIMIA GRESIK Deril Hijriani Auliyah
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 6 (2025): JUNE
Publisher : Adisam Publisher

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

Abstract

Employee productivity remains a major challenge in human resource management within the industrial sector, including at PT Petrokimia Gresik. Although various training programs have been implemented, their effectiveness in improving productivity has not been systematically measured. This study aims to empirically examine the influence of training, motivation, and work environment on employee productivity. Using a quantitative approach, a survey was conducted with 310 employees who participated in training programs between January and July 2024, selected through simple random sampling. Data were analyzed using multiple linear regression. The results indicate that all three variables—training, work motivation, and work environment—have a positive and significant effect on productivity, both simultaneously and partially. However, employee participation in training remains uneven, indicating an implementation gap. This study highlights the need for a stronger training evaluation system, more adaptive program designs tailored to individual needs, and managerial interventions to foster a more supportive and motivating work environment. The findings reinforce the strategic importance of human resource development in enhancing productivity and provide practical insights for designing more responsive and results-oriented training policies. Further research using a longitudinal approach is recommended to assess the long-term impact of training on employee productivity.
GEN Z ENTREPRENEURIAL INTENTIONS : ROLE OF KNOWLEDGE, MOTIVATION, AND SELF CONFIDENCE Nailatus Sadiyah; Nihayatu Aslamatis Solekah
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 6 (2025): JUNE
Publisher : Adisam Publisher

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

Abstract

The development of global entrepreneurship shows a positive trend, as indicated by the increasing contribution of MSMEs to the economy. Generation Z, who grew up in the digital era, has characteristics that are adaptive to technology, innovative, and care about social values, so they have high potential in the world of entrepreneurship. This study aims to analyze the influence of motivation, entrepreneurial knowledge, and self-confidence on Gen Z's intention in entrepreneurship in Malang City. The method used is quantitative by distributing online questionnaires to 157 students from various universities in Malang City, who were selected through purposive sampling techniques. The data were analyzed using multiple linear regression preceded by validity, reliability, and classical assumption tests, and processed using SPSS. The results of the t-test show that partially, the three independent variables, namely motivation, entrepreneurial knowledge, and self-confidence, have a significant effect on intention in entrepreneurship. The F test also strengthens these results, where simultaneously the three variables have a significant effect on Gen Z's intention in entrepreneurship. This finding confirms the importance of the role of these three factors in encouraging the younger generation to become entrepreneurs in the modern era.
DETERMINANTS OF HOUSEKEEPING EMPLOYEE PERFORMANCE AT TANDJUNG SARI HOTEL SANUR: WORK MOTIVATION AS A MEDIATOR Putu Ayu Krisna Listya Dewi; I Gede Riana
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 10 (2025): JULY
Publisher : Adisam Publisher

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

Abstract

This study aims to analyze the effect of management support on employee performance with work motivation as a mediating variable at Tandjung Sari Hotel Sanur. The population in this study were all housekeeping employees of Tandjung Sari Hotel Sanur. The respondents of this study were 45 housekeeping employees who were determined using the non-probability sampling method with saturated sampling techniques. Data were collected through questionnaires and interviews that were distributed directly to each housekeeping employee of Tandjung Sari Hotel Sanur. Data were analyzed using the PLS-SEM (Partial Least Square Structural Equation Modeling) technique with the help of the Smart PLS 4.1 application. The results showed that management support had a positive and significant effect on employee performance, where the work motivation variable was able to mediate the effect of management support on housekeeping employee performance in a complementary partial mediation. The implication of this study is the need for management to provide strong support to employees to increase work motivation, which in turn will improve employee performance. This study contributes to understanding the internal dynamics of organizations in the context of the hospitality industry, especially in increasing productivity and service quality through effective work motivation management.
ECONOMIC PERFORMANCE OF THE FOOD INDUSTRY AND ITS CORRELATION WITH FOOD AFFORDABILITY IN INDONESIA Poppy S. Nurisnaeny; Djoko Andoko; Saparuddin Saparuddin
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 10 (2025): JULY
Publisher : Adisam Publisher

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

Abstract

This study aims to examine the economic performance of the food industry in Indonesia and identify its correlation with the level of food affordability by the community. Using a literature review method, this study collects and analyzes various academic sources, policy reports, and statistical data from national and international institutions to describe the dynamics of the food sector in the context of economic growth, production efficiency, and food distribution. The results of the study indicate that the food industry has a strategic role in the national economy, both as a driver of the agribusiness sector and as a determinant of social stability through the availability and affordability of food. However, structural challenges such as distribution inequality, dependence on imported raw materials, and fluctuations in food commodity prices are still major obstacles in realizing equitable food affordability. A positive correlation was found between the growth of the food industry's performance and increased food affordability, although the impact was not evenly distributed throughout Indonesia. Therefore, strengthening national food policies and increasing supply chain efficiency are key to encouraging food security and justice in the future.
THE RISE OF THE BEAUTY INDUSTRY IN INDONESIA: ASSESSING ITS CONTRIBUTION TO NATIONAL ECONOMIC GROWTH Saparuddin Saparuddin; Alifah Kusumaningrum; Amanda Setiorini; Erika Takidah
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 10 (2025): JULY
Publisher : Adisam Publisher

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

Abstract

The beauty industry in Indonesia has shown very dynamic and resilient growth, especially in the last five to ten years. The surge in demand for skincare products, cosmetics, and beauty services has been driven by the digitalization trend, changes in consumer lifestyles, and increasing public awareness of skin appearance and health. This study aims to estimate the contribution of the beauty industry to national economic growth using the literature review method. This approach involves a critical review of various secondary sources, including data from the Central Statistics Agency, industry reports from the Ministry of Industry, academic studies, and publications from beauty industry associations. The results of the study show that this industry has a broad economic impact, not only through direct contributions to Gross Domestic Product, but also through job creation, increased MSME activity, strengthening local supply chains, and the development of the digital sector. The beauty industry also plays a role in increasing local product exports and strengthening cultural identity through products based on natural Indonesian ingredients. This study emphasizes the need for a targeted national strategy to optimize the potential of the beauty sector as one of the motors of creative economic growth, as well as part of a sustainable and inclusive economic transformation.

Page 8 of 57 | Total Record : 565

 6   7   8   9   10 

Filter by Year

2024 2026


Reset
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