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International Journal of Accounting, Business, and Economic Policy
Published by CV. Projurnal Mitra Publikasi
ISSN : -     EISSN : 31094961     DOI : https://doi.org/10.66324/ijabep
Core Subject :
International Journal of Accounting, Business, and Economic Policy (E-ISSN 3109-4961) is a peer-reviewed journal that disseminates original research and critical analysis related to the fields of accounting, business, and economic policy. The journal publishes high-quality papers exploring accounting and economic policies, their impact on businesses, and the interplay between regulatory frameworks and financial practices. IJABEP serves academic scholars, practitioners, and policymakers who want to share knowledge, foster innovation, and discuss the advancement of these fields on a global scale. It addresses emerging trends and contemporary issues, showing readers how policies and practices affect corporate decision-making, market dynamics, and sustainable development. The scope of the journal includes accounting, audit and assurance services, business, business ethics and accounting, capital markets, economic policy, entrepreneurship and innovation, finance and investment, sustainability and corporate social responsibility (CSR), and taxation. All papers undergo initial review and double-blind peer review, and the journal publishes accepted papers quarterly, in January, April, July, and October.
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Articles 25 Documents
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The Role of Technology in Human Capital Management Riska Amelida Hasibuan; M. Chaerul Risky
International Journal of Accounting, Business, and Economic Policy Vol. 1 No. 1 (2025): January
Publisher : CV Projurnal Mitra Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66324/ijabep.v1i1.1

Abstract

This research aims to analyse the role of technology in Human Capital Management (HCM) with a focus on efficiency, effectiveness, and challenges in implementing the technology. The research uses a qualitative method with a literature study approach. Data were collected from various secondary sources such as books, scientific journals, and relevant reports, which were analysed descriptively qualitatively to understand the contribution of technology to HCM. The results show that technologies, such as Artificial Intelligence (AI), Machine Learning (ML), Big Data, and Internet of Things (IoT), have improved the efficiency and effectiveness of various HCM functions, from recruitment, training, to performance management. These technologies enable more accurate and faster data-driven decision-making, supporting adaptation to changing work environments. However, the research also found challenges such as the risk of reliance on automated systems, data security, and workforce skills gaps. The implications of this research emphasise the importance of balancing technological automation and human elements in HCM to avoid dehumanisation. Practically, companies are advised to improve employee skills through continuous training and strengthen data security policies to maximise the benefits of technology in human resource management.
Literature Review: The Influence of Financial Ratios in Tax Avoidance Decision-Making Opportunities Irea Arrahima
International Journal of Accounting, Business, and Economic Policy Vol. 1 No. 1 (2025): January
Publisher : CV Projurnal Mitra Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66324/ijabep.v1i1.7

Abstract

Tax Avoidance is one of the legal efforts in minimising the tax burden by using loopholes in tax regulations. Financial ratios that can generally affect Tax Avoidance decision making are profitability, leverage and liquidity. This study aims to collect and analyse articles related to the influence of financial ratios in Tax Avoidance. The design used is literature review, articles are collected using a search engine with a focus on national literature published in the 2021-2023 period. Based on the articles collected, the results show that profitability affects the opportunity to make decisions for Tax Avoidance. The increasing profit earned by the entity does not necessarily make the entity will receive an increase in tax burden. In contrast to profitability, leverage and liquidity, which state the entity's ability to meet long-term and short-term obligations, do not always affect the opportunity to make Tax Avoidance decisions.
Corporate Social Responsibility as a Mediating Influence of Corporate Governance on Tax Avoidance Omi Pramiana; Hani Ayu Letari; Widy Taurus Sandy; Beni Sucipto
International Journal of Accounting, Business, and Economic Policy Vol. 1 No. 1 (2025): January
Publisher : CV Projurnal Mitra Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66324/ijabep.v1i1.8

Abstract

The main focus of this research is to investigate how corporate social responsibility, influenced by corporate governance, impacts tax evasion. This study adopts a quantitative methodology. The sampling approach utilised was purposive, resulting in the selection of 23 companies from the Energy Sector of the Indonesia Stock Exchange. Secondary data was gathered through a review of existing literature. Path analysis, aided by the SmartPLS 4 software, was employed to assess both direct and indirect effects. The findings revealed that corporate governance has a favourable impact on corporate social responsibility and tax avoidance. Additionally, corporate social responsibility plays a role in mediating the relationship between corporate governance and tax avoidance.
The Effect of Profitability and Investment Decisions on Firm Value with Capital Structure as a Moderating Variable: Case Study on Food and Beverage Sub-Sector Manufacturing Companies Listed on the IDX 2018-2022 Nur Anisah; Deni Widyo Prasetyo; Shella Utria Wati
International Journal of Accounting, Business, and Economic Policy Vol. 1 No. 1 (2025): January
Publisher : CV Projurnal Mitra Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66324/ijabep.v1i1.9

Abstract

This study aims to investigate how a firm's worth is influenced by its profits and investment choices, where the capital structure serves as a moderating factor. This research adopts a quantitative method and relies on existing data for gathering information. The sampling technique employed is purposive sampling. Based on the criteria, 16 samples were obtained from 16 food and beverage sub-sector manufacturing companies registered on the IDX in 2018-2022, so that 80 data were obtained. Profitability is proxied by ROA, investment decisions are proxied by PER, company value is proxied by PBV, and capital structure is proxied by DAR. The research utilized a technique called multiple linear regression combined with Moderated Regression Analysis (MRA) through the SPSS version 26 software. Results of the study suggest that company worth is enhanced by both profitability and investment choices. The value of a company can be influenced by its capital structure, which in turn, can impact how profitable it is and the decisions it makes regarding investments.
The Influence of Green Competence Building, Green Training, and Gender Diversity on Environmental Performance Deni Widyo Prasetyo; Joko Muji Subagyo; Ratna Dwijayanti
International Journal of Accounting, Business, and Economic Policy Vol. 1 No. 1 (2025): January
Publisher : CV Projurnal Mitra Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66324/ijabep.v1i1.10

Abstract

The aim of this research was to examine how the development of green skills, environmental training, and gender diversity influence the overall environmental impact. This research uses an explanatory approach. The type of data is primary data and data collection using a questionnaire. The sample used was ITEBIS PGRI Dewantara lecturers as many as 72 respondents. Analysis of data through multiple linear regression revealed a noteworthy correlation between Green Competence Building and Environmental Performance. The study also found a strong positive relationship between Green Training and Environmental Performance. Additionally, Gender Diversity among educators was shown to have a significant positive impact on Environmental Performance, indicating that an increase in Gender Diversity leads to improvement in Environmental Performance.    
The Effect of Leverage and Profitability on Firm Value Moderated by Firm Size Yuniep Mujati Suaidah; Rizka Amalia Putri; Sugeng Suprapto
International Journal of Accounting, Business, and Economic Policy Vol. 1 No. 2 (2025): April
Publisher : CV Projurnal Mitra Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66324/ijabep.v1i2.11

Abstract

The study aimed to investigate how the leverage ratio impacts the value of a firm. It also aimed to examine how the profitability ratio affects firm value. Furthermore, the research aimed to investigate if the size of a company has any influence on how leverage affects the overall value of the firm. Additionally, the research delved into how profitability's impact on a company's worth is influenced by its size. The study utilizes a quantitative approach for analyzing the data, which will be presented in a structured format and undergo statistical analysis. The main subject of this study is the group of coal subsector businesses that are publicly traded on the Indonesia Stock Exchange between 2021 and 2023, which comprises a total of forty-three companies. The researchers used purposive sampling to choose participants for the study, ultimately collecting 48 data. The information was examined through Moderated Regression Analysis (MRA), revealing that the Debt-to-Equity Ratio (DER) negatively affects the worth of the company. The Return on Asset (ROA) does not have a noteworthy influence on firm value. The total size of assets does not influence the link between debt levels and firm value. Having a large amount of total assets may diminish the link between how profitable a company is and its overall value.
Analysis of Organizational Commitment and Motivation to Employee Performance at PT Panca Pilar Tangguh Medan Dearni Gresya Br Damanik; Bonita Thalasagi; Zulfa Ardila; Nurul Purnaning Tias; Namira Azahra Utami; Eli Delvi Yanti
International Journal of Accounting, Business, and Economic Policy Vol. 1 No. 1 (2025): January
Publisher : CV Projurnal Mitra Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66324/ijabep.v1i1.12

Abstract

The primary focus of this research is to examine how commitment to the organisation affects the motivation of employees and ultimately impacts their performance at PT Panca Pillar Tangguh Medan. A qualitative strategy will be employed in order to delve into the thoughts, feelings, and various elements that play a role in determining employee performance. Through conducting thorough interviews, directly observing behaviour, and analysing relevant documents, this study aims to gain a deeper understanding of the link between organisational commitment and motivation in the workplace. The results showed that high organisational commitment, shown through loyalty and a sense of responsibility to the company, positively contributes to employee performance. In addition, work motivation, both intrinsic and extrinsic, has a significant role in improving productivity and work quality. Factors such as corporate culture, rewards and a supportive work environment were also found to influence employees' commitment and motivation levels. This study provides recommendations for management to improve organisational commitment and work motivation to optimise employee performance.
Optimizing Human Resource Management to Realize Competitive Advantage in the Global Era Wilchan Robain; Bonita Thalasagi; Namira Azahra Utami; Zulfa Ardila; Widya Tri Astuti
International Journal of Accounting, Business, and Economic Policy Vol. 1 No. 2 (2025): April
Publisher : CV Projurnal Mitra Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66324/ijabep.v1i2.13

Abstract

In the age of global competition, the key to a company's success lies in its human resources. The phenomenon of globalization has led to competition in multiple areas including economic, social, cultural, political, and environmental spheres. As advancements continue to be made in these fields, companies are now finding it necessary to seek out skilled and capable employees to drive their success and maintain a competitive edge in the market. This study delves into how the strategic function of human resource management impacts businesses, taking into account how vital human resources are for a company's edge in the market. The aim of this article is to assess the progress of research in this area. The methodology employed in this study involves an exploratory tactic utilizing library research, examining various articles from both local and global publications. The findings of the study indicate that the image and reputation of an organization can be influenced by the actions of human resources. In today's technologically advanced world, information about companies is readily available to a large audience. Demonstrating professional, ethical, and responsible conduct in HR fosters trust and satisfaction among customers, employees, and other stakeholders. Therefore, the significance of human resource management strategy in promoting competitive advantage in the globalized world cannot be underestimated.
HCM's Role in Driving Innovation and Creativity in the Workplace Dearni Gresya Br Damanik; M. Chaerul Rizky
International Journal of Accounting, Business, and Economic Policy Vol. 1 No. 2 (2025): April
Publisher : CV Projurnal Mitra Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66324/ijabep.v1i2.16

Abstract

This research aims to examine the role of Human Capital Management (HCM) in encouraging innovation and creativity in the workplace. Using a qualitative approach through in-depth interviews and observations in several organizations, this research finds that effective HCM practices, such as skills development, a supportive work culture, and reward systems, make a significant contribution to increasing employee innovation and creativity. The research results show that an inclusive and collaborative environment encourages employees to innovate, while training and skills development improves their ability to generate new ideas. These findings provide insights for managers and organizational leaders to integrate HCM practices in their innovation strategies.
Global Talent Management: Employee Retention Strategies in Multinational Company Vina Sasmita; Melody Try Yana; Salsa Nabila; Sherly Anesha; Khalida Zia Zuriana; Wilchan Robain
International Journal of Accounting, Business, and Economic Policy Vol. 1 No. 2 (2025): April
Publisher : CV Projurnal Mitra Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66324/ijabep.v1i2.17

Abstract

Employee retention, particularly in the context of multinational corporations, is a complex challenge that is influenced by various factors, including organizational culture, compensation, career development opportunities, and work-life balance. This research aims to understand how multinational companies can improve employee retention in an increasingly complex global environment. The writing of this research utilizes literature review data collection of various reports, publications, or news about talent management, specifically related to employee retention improvement strategies. The results show that effective retention strategies involve a combination of intrinsic and extrinsic factors. Intrinsic factors include career development, performance recognition, and a strong organizational culture. Meanwhile, extrinsic factors include competitive compensation, attractive benefits, and work flexibility. Employee retention is a strategic approach that organizations use to persuade their employees to stay committed and loyal to the company.

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