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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.
Arjuna Subject : -
Articles 25 Documents
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Human Resource Management Challenges in the Digital Age in an International Business Environment Artika Putri; Aisyah Ramadiah; Anggi Ardani Br. Situmorang; Suci Oktavia; Aqilla Tri Adinata; 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.v1i2.19

Abstract

Human Resource Management (HRM) has undergone significant transformation in recent years due to rapid digitalization and technological advancement, particularly within multinational companies where managing diverse, global workforces requires increasingly sophisticated digital solutions and competencies. Despite the growing importance of digital transformation in HRM, many organizations struggle to effectively adapt their HR practices and develop the necessary digital capabilities among their HR professionals. This literature journal aims to map previous studies that examine the challenges in managing human resources (HR) in the digital era, especially in the context of multinational companies. Through a comprehensive analysis of various literature sources, this study will identify the main challenges faced by HR practitioners and explore the strategies that have been implemented to overcome these problems. As such, it is hoped that the results of this study can provide significant contributions to the development of HR management theory and practice in the increasingly complex digital era.
Analysis of Factors That Influence Sticky Costs in Transportation Sub-Sector Companies Lailatus Saadah; Dita Hafizah; Putri Marsella Zalianti
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.v1i1.22

Abstract

This study aims to analyse sticky cost behaviour in transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. Sticky cost is a phenomenon in which costs do not decrease proportionally when business activity decreases. This study uses a descriptive approach with secondary data in the form of company financial statements processed with panel data analysis techniques. The independent variables tested include sales, company size, asset intensity, intellectual capital, and leverage. The results showed that the level of sticky costs in transport sub-sector companies was very low, indicating high cost flexibility. This finding implies that companies in this sub-sector are able to adjust their cost structure efficiently to manage financial risk and improve competitiveness.
Factors That Influence Financial Statement Fraud According to the Fraud Triangle Perspective in Mining Sector Companies Listed on the Indonesian Stock Exchange for the 2019-2023 Period Lailatus Saadah; Alfiatur Rohmah; Ahmad Irfan Nurdiansyah; Nisa Nabila Rahma
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.v1i2.23

Abstract

Financial statements are an important tool in assessing the performance and financial position of a company. However, financial statement incidents often occur due to pressure, opportunity, and rationalization, as explained in the Fraud Triangle concept. This study aims to analyze the factors that influence financial statement fraud in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. Using a qualitative method, this study uses an analytical approach according to the Fraud Triangle, including elements of pressure, opportunity, and rationalization, which are proxied through financial targets, external pressure, organizational structure, auditor turnover, and audit opinion. The results of this study indicate that a high Return on Assets (ROA) reflects the efficiency of asset management and the low possibility of fraud, while a low or negative ROA may indicate problems in the financial statements even though the F-Score shows low risk. A high Debt to Assets Ratio indicates heavy reliance on debt and potential financial risk, while a low debt ratio reflects more stable and transparent management. Managerial stability, reflected by little board turnover, is associated with transparent financial reporting, whereas frequent board turnover may increase the risk of financial statement manipulation. Auditor turnover also indicates potential problems in the relationship with the auditor, although it does not necessarily affect the F-Score. An unmodified audit opinion is associated with transparent financial reporting and a low F-Score, reflecting the integrity of the company despite variations in financial performance.
Sharia Economics and Social Sustainability Sabiq Syahid Muslim
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.v1i2.31

Abstract

This study explores the role of Islamic financial instruments, specifically zakat and waqf, in fostering social sustainability in Indonesia. The research aims to analyse the contribution of productive zakat in poverty alleviation and the role of productive waqf in supporting sustainable social infrastructure. A mixed-methods approach was employed, combining quantitative data from institutional reports and surveys with qualitative insights gathered through interviews and field observations. Quantitative data were analysed using descriptive statistics, while qualitative data were thematically coded to identify key challenges and opportunities. Findings indicate that productive zakat programs increased the income of beneficiaries (mustahik) by an average of 25%–30%, while productive waqf funded the development of essential infrastructure such as schools and health clinics, benefitting thousands. However, the study also highlights significant challenges, including low financial literacy, limited transparency, and inadequate integration of technology in the management of zakat and waqf funds. The study provides theoretical insights into the strategic role of zakat and waqf in achieving Sustainable Development Goals (SDGs) and offers practical recommendations to enhance the effectiveness of these instruments. By addressing current challenges, this research contributes to a more sustainable and inclusive Islamic financial ecosystem, ultimately supporting social development in Indonesia.
The Effect of Financial Distress, Profit Management and Financial Stability on Financial Report Cheating (Case Study on Banking Companies Listed on the Indonesia Stock Exchange for the 2019-2023 Period) Ayu Aeniah; Heni Nurani Hartikayanti
International Journal of Accounting, Business, and Economic Policy Vol. 1 No. 3 (2025): July
Publisher : CV Projurnal Mitra Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66324/ijabep.v1i3.51

Abstract

The objective of this research is to investigate the impact of financial difficulties, manipulation of profits, and financial soundness on deceptive financial statements within the banking sector of Indonesia's stock market between 2019 and 2023. Employing a quantitative methodology, the study relies on secondary information extracted from certified financial statements and yearly disclosures accessible on company websites. From a population of 47 banking entities, 33 companies were selected as the sample through purposive sampling techniques. Findings indicate that financial distress and earnings management have negative effects on financial statement fraud, financial stability shows no significant impact on fraudulent reporting, and collectively, all three variables influence financial statement fraud.
The Influence of Company Size and Business Risk on Capital Structure (A Case Study of Real Estate and Property Sector Companies Listed on the Indonesia Stock Exchange for the 2020–2023 Period) Alistya Putri Gasita; Ifan Wicaksana Siregar
International Journal of Accounting, Business, and Economic Policy Vol. 1 No. 3 (2025): July
Publisher : CV Projurnal Mitra Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66324/ijabep.v1i3.71

Abstract

The primary aim of this study is to explore the influence of company size and business risk on the capital structure of property and real estate firms listed on the Indonesia Stock Exchange between 2020 and 2023. The primary focus of the study is on the increase in Debt to Asset Ratio (DAR) values within the industry. Data for the analysis was gathered from annual reports of companies and assessed using quantitative methods involving multiple linear regression. The sample for the study included 56 property and real estate companies selected through purposive sampling. The results of the study suggest that the size of a company somewhat positively affects its capital structure, and similarly, business risk also has a somewhat positive influence on it. Nonetheless, when looked at in combination, the size of the company and business risk do not have a noteworthy impact on the capital structure.
Impact of Intellectual and Natural Capital on Financial Performance of Listed Consumers Goods Firm in Nigeria Samuel Ejiro Uwhejevwe-Togbolo; Augustine A. Okwoma; Festus Elugom Ubogu; Prince Efanimjor; Juliet Olise
International Journal of Accounting, Business, and Economic Policy Vol. 1 No. 3 (2025): July
Publisher : CV Projurnal Mitra Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66324/ijabep.v1i3.133

Abstract

This research examines how intellectual and natural resources influence the financial success of consumer goods companies in Nigeria that are publicly traded. Intellectual capital includes intangible assets such as knowledge, experience, and intellectual property, while natural capital comprises environmental and natural resources supporting business operations. Data on intellectual capital utilization (ICU), natural capital utilization (NCU), and financial performance were collected from the value-added and income statements of 21 listed firms, covering 2016–2023. Given the small population size, a census approach was adopted. Heuristic modelling, incorporating Pearson correlation and moderated regression analysis, was employed. Results show that Human Capital Efficiency (HCE) and Relational Capital Efficiency (RCE) have a significant positive effect on financial performance. Structural Capital Efficiency (SCE) positively affects revenue growth but shows a negative relationship with Return on Equity (ROE) and Capital Adequacy (CADQ). Natural Capital Efficiency (NCE) positively relates to ROE, revenue growth (RGRT), and CADQ. Overall, ICU shows mixed effects on firms’ financial performance. The study recommends strategic enhancement of ROE, RGRT, and CADQ to strengthen financial outcomes. Additionally, SCE should be improved to positively influence ROE and CADQ in the future.
The Effect of Carbon Emission Disclosure, Audit Committee, Independent Commissioners, and Firm Size on Firm Value in Coal Subsector Companies for the 2019–2023 Period Khairunnisa Syakila Atmarini; Novi Susyani
International Journal of Accounting, Business, and Economic Policy Vol. 1 No. 3 (2025): July
Publisher : CV Projurnal Mitra Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66324/ijabep.v1i3.147

Abstract

The primary aim of the study is to determine whether the disclosure of carbon emissions, existence of an audit committee, existence of independent commissioners and size of firms is found to affect the company value. To attain that, the companies in the coal subsector that were subject to the research were chosen among the companies listed in the Indonesia Stock Exchange, in the period of 2019-2023 (a total of 44 companies). Out of this population, a purposive sampling technique was used, which calculated 11 companies of the research sample. The source of data used in this research was secondary in nature, as it was acquired by means of the annual reports and the sustainability reports of the companies throughout the five-year observation period. The analytical technique used was the multiple linear regression analysis to measure the correlation existing between the independent variables and the company value. The findings of the study show that the value of the company is declining and this deterioration is partly due to the audit committee. The independent commissioners, firm size and carbon emission disclosure on the contrary did not have a significant impact on company value within the scope of this study. However, in totality, the variables of carbon emission disclosure, audit committee, independent commissioners and firm size exhibit a constructive effect on the company value as captured in a coefficient of 21.92%.
The Influence of Career Development, Digital Leadership, and Emotional Intelligence on Organizational Commitment and Its Implications for Lecturer Performance (A Study on Lecturer Performance in Private Universities in the JABODETABEK Area) Umban Adi Jaya; Sidik Priadana; Erni Rusyani
International Journal of Accounting, Business, and Economic Policy Vol. 1 No. 3 (2025): July
Publisher : CV Projurnal Mitra Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66324/ijabep.v1i3.155

Abstract

In Indonesia’s rapidly evolving higher-education landscape, private universities face increasing demands to enhance lecturer performance amid digitalisation and competitive institutional pressures. This study aims to examine how Career Development, Digital Leadership, and Emotional Intelligence influence Organizational Commitment and its subsequent impact on Lecturer Performance at private universities in the Greater Jakarta area. A quantitative approach employing descriptive and verificative methods was used, and data were analysed using Structural Equation Modelling (SEM) with the support of the LISREL program. The sample consisted of 200 lecturers selected from 18 private higher-education institutions through cluster-based proportional random sampling. The findings indicate that Career Development, Digital Leadership, and Emotional Intelligence each exert a positive and statistically significant influence on Organizational Commitment. Organizational Commitment was also found to significantly improve Lecturer Performance and serve as a mediating variable that strengthens the relationship between individual and Organizational determinants and performance outcomes. The results further show that the proposed model effectively explains the relationships among the studied variables, with career development, digital leadership, and emotional intelligence significantly predicting Organizational commitment (p < 0.05), which in turn has a significant positive effect on lecturer performance. These findings highlight that enhancing lecturer performance in private universities within the Greater Jakarta region can be achieved through structured career development programmes, the adoption of adaptive and visionary digital leadership practices, and the reinforcement of emotional intelligence, all of which contribute to strengthening lecturers’ Organizational commitment.
Identification of Leading Agricultural Commodities in Sedong District, Cirebon Regency, West Java, Indonesia Mutia Intan Savitri Herista; Dinda Ayu Sekarnurani
International Journal of Accounting, Business, and Economic Policy Vol. 1 No. 3 (2025): July
Publisher : CV Projurnal Mitra Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66324/ijabep.v1i3.164

Abstract

Agricultural productivity plays a crucial role in regional economic development, particularly in areas where agriculture remains a primary source of livelihood. Understanding the distribution and competitiveness of agricultural commodities is essential for designing effective development strategies at the local level. This study aims to identify the leading agricultural commodities of food crops sub sectors in Sedong district, Cirebon Regency, West Java, using the Location Quotient (LQ) method. The background of this research is based on the increasing number of farmers shifting from mango farming to rice farming despite its agroecological potential. The data used include agricultural sub sectors production statistics of food crops, horticulture and herb plants sourced from official publications of BPS and agricultural agencies for the year 2018 – 2024. The LQ method measures the comparative advantage of a commodity by comparing its share of production at the district level with that at the regency level. The results reveal that mango emerged as the most potential leading commodity in Sedong District considering both LQ values and production consistency. Mango also has the second largest contribution to the overall agricultural production in the area. In the food-crop subsector, rice was the only commodity categorized as a base commodity based on its LQ value. Rice production also demonstrated consistent annual output and accounted for more than 70% of Sedong’s total agricultural production, making it the dominant contributor in this subsector.  In the seasonal horticulture subsector, there are 2 commodities with LQ values ​​​​greater than 1 so they can be categorized as basic commodities, namely melon and watermelon.

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