International Journal of Economics, Commerce, and Management
type: channel
description: Journal Title : International Journal of Economics, Commerce, and Management Initials : IJECM Frequency : January, April, July and October Print ISSN : 3047-9746 Online ISSN : 3047-9754 Editor in Chief : Dr. Iwan Koerniawan, M.Si. DOI : 10.62951 Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia International Journal of Economics, Commerce, and Management; This a journal intended for the publication of scientific articles published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia This journal contains studies in the fields of law and social politics, both theoretical and empirical. Topics in this journal relate to any aspect of management, but are not limited to the following topics: Human Resource Management, Financial Management, Marketing Management, Public Sector Management, Operational Management, Supply Chain Management, Corporate Governance, Business Ethics, Management Accounting and Capital Markets and Investment. This journal is published 1 year 4 times (January, April, July and October). Call For Articles & Reviewers: International Journal of Economics, Commerce, and Management published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia, in collaboration with universities and supported by the Asosiasi Pengelola Jurnal Indonesia. Indexed by: Journal Sponsors and Partners :
publisher: Asosiasi Riset Ekonomi dan Akuntansi Indonesia
language: en-US
publication name: International Journal of Economics, Commerce, and Management
issn: 3047-9746
items: Optimizing Renewable Energy in Smart Cities by Integrating Big Data and Decision Support Systems
items: The Impact of Emotional Intelligence and Work–Life Balance on Organizational Commitment through the Mediation of Job Satisfaction among JNE Denpasar Couriers
items: The Influence of Spiritual Leadership on Innovative Work Behavior through Employee Interpersonal Justice
items: The Influence Of Brand Image, Brand Awareness, and Brand Trust On Purchase Decisions Amidst The Boycott Issue: A Case Study of Starbucks in Surabaya
items: The Role of Psychological Well-Being in Mediating the Impact of Emotional, Spiritual, and Intellectual Intelligence on Lecturer Performance, Moderated by Job Demands
items: The Effect of Online Promotion on the Decision to Purchase Airline Tickets with the Digital Era as a Mediating Variable in E-Ticketing Applications
items: Financial Literacy and Entrepreneurial Intention: The Mediating Role of Motivational Factor
items: Intention to Use Digital Wallets Mediated by Attitude Toward Use with Perceived Usefulness, Perceived Ease of Use, and Perceived Security and Privacy as Predictors in Aceh Province
items: Analysis of the Influence of Lempu and Temmappasilaingeng Cultural Values and Services on Customer Loyalty through Satisfaction in Laundry Businesses in Watampone
items: The Effect of Population Growth and Human Development Index on Economic Growth and Unemployment in East Kalimantan Province
items: https://international.areai.or.id/index.php/IJECM/article/view/982
items: Equity Analysis of Local Government: A Case Study of Deli Serdang Regency, North Sumatra Province, Based on Government Financial Reports and IFRS Principles
items: A Study of Community Perceptions in Jember about Islamic Banking and the Reasons People Do Not Choose Sharia Banks
items: Accountability and Transparency in Regional Budget Management for Good Governance
items: How Financial Factors Shape the Capital Structure of Manufacturing Companies in the Basic Chemical Industry
items: The Effect of Digital Marketing, E-Commerce, and Entrepreneurship Education (As Moderating Variables) on the Interest in Entrepreneurship Among Students of State Vocational Schools in Malinau Regency
items: The Impact of Ratings and Influencer Marketing on Consumer Purchase Decisions For Skincare Products on The Shopee Marketplace
items: The Impact of Target Costing and TD-ABC on Cost Reduction and Corporate Competitiveness
items: The Effect of Sustainability Reporting Practices on Environmental Performance in Manufacturing Firms Listed on the Indonesia Stock Exchange from 2018 to 2022
items: Development of Audiovisual Learning Media Using Interactive Powerpoint to Improve Student Activity and Learning Outcomes in Grade X Economics Classes
items: The Effect Of Bumdes Governance On Village Economic Independence: A Case Study Of Bumdes Dadirejo In Bandungrejo Village
items: The Implementation of Digital Accounting and Its Impact on Business Performance at the Bayan District MSME Forum

Optimizing Renewable Energy in Smart Cities by Integrating Big Data and Decision Support Systems
type: item
description: The rapid development of the smart city concept encourages the need for energy management that is more efficient, sustainable and adaptive to the needs of modern urban communities. In this context, renewable energy is the main solution to reduce dependence on fossil energy sources that are limited and pollute the environment. This research aims to optimize the utilization of renewable energy in smart cities by integrating Big Data technology and Decision Support Systems (DSS). The approach used in this research is a case study and system modeling method, which involves collecting energy data from various sources such as IoT sensors, weather stations, and energy distribution systems in real-time. The data is then analyzed using Big Data Analytics techniques to identify energy consumption patterns, potential renewable energy production, and peak load predictions. Furthermore, a decision support system was designed to assist policy makers and city managers in determining optimal energy distribution and usage strategies based on the available data and simulations. The results show that the integration of Big Data and DSS is able to increase the efficiency of renewable energy utilization up to 25% compared to conventional systems. In addition, the system is also able to dynamically respond to changing conditions and provide more accurate and adaptive decision recommendations. These findings indicate that the synergy between data technology and decision support systems plays a strategic role in creating sustainable and environmentally sound smart cities.
creator: Itto Turyandi
creator: Imas Sumiati
creator: Iwan Ardiansyah
creator: Neni Sri Lestari
creator: Ermi Triaji
rights: Copyright (c) 2025 International Journal of Economics, Commerce, and Management https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-14
publication date: 2025-08-14
volume: 2
number: 4
starting page: 01
ending page: 08
doi: 10.62951/ijecm.v2i4.880

The Impact of Emotional Intelligence and Work–Life Balance on Organizational Commitment through the Mediation of Job Satisfaction among JNE Denpasar Couriers
type: item
description: This study explores the impact of emotional intelligence and work–life balance on organizational commitment, with job satisfaction serving as a mediating variable, in the context of couriers at JNE Denpasar. Utilizing a quantitative research design, the study applies Partial Least Square (PLS) Structural Equation Modeling (SEM) to analyze data collected from 56 participants through a census sampling method. The findings reveal that emotional intelligence has a direct and significant effect on organizational commitment, indicating that employees with higher emotional intelligence tend to demonstrate stronger loyalty and dedication to their organization. However, emotional intelligence does not show a significant influence on job satisfaction, suggesting that other factors may contribute to employees' overall contentment at work. Conversely, work–life balance significantly affects job satisfaction, highlighting the importance of maintaining a healthy equilibrium between professional and personal responsibilities. Despite this, work–life balance does not directly influence organizational commitment. Further analysis indicates that job satisfaction fully mediates the relationship between work–life balance and organizational commitment, demonstrating that employees who achieve a better work–life balance are more likely to be satisfied with their jobs, which in turn enhances their commitment to the organization. However, job satisfaction does not serve as a mediator between emotional intelligence and organizational commitment, implying a more direct pathway between these two variables. These results align with the Theory of Planned Behavior, emphasizing that positive attitudes, reflected through job satisfaction, play a critical role in fostering behaviors associated with organizational commitment. From a practical perspective, the study highlights the importance for companies, particularly in the logistics industry, to invest in initiatives that enhance emotional intelli…
creator: I Ketut Setia Sapta
creator: I Gede Aria Kusuma Putra
creator: Nengah Landra
creator: Gede Bayu Surya Parwita
rights: Copyright (c) 2025 International Journal of Economics, Commerce, and Management https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-25
publication date: 2025-08-25
volume: 2
number: 4
starting page: 15
ending page: 28
doi: 10.62951/ijecm.v2i4.946

The Influence of Spiritual Leadership on Innovative Work Behavior through Employee Interpersonal Justice
type: item
description: This research falls under the category of Human Resources, which includes planning, organizing, managing, and controlling individuals who are considered valuable assets by companies. The goal is to achieve the goals that the company has set. The focus of the research to be carried out is to test how spiritual leadership influences innovative work behavior, by paying attention to the role of employee interpersonal justice at PT. Multi Spunindo Jaya, Tbk which is located in Sidoarjo. The type is quantitative with data analysis techniques collected through statements in the form of questionnaires and analyzed using SEM_PLS techniques with the SmartPLS 4.0 tool. This population is 780 employees taken from PT. Multi Spunindo Jaya, Tbk in Sidoarjo. The sample in this study was taken from 62 employees through the Issac and Michael formula with purposive sampling technique. The research aims to analyze how spiritual leadership and interpersonal justice play a role in optimizing the innovative work behavior of employees of PT. Multi Spunindo Jaya, Tbk in Sidoarjo. This research is useful for developing knowledge about MSDM. The results of the research that has been conducted show that spiritual leadership and interpersonal justice have a significant and positive effect on innovative work bahevior, and also spiritual leadership has a significant and positive effect on interpersonal justice.
creator: Fachrudy Asj’ari
creator: Rayhan Ahmad Alfa Rizki
creator: Andy Andreawan
creator: Erwan Aristyanto
rights: Copyright (c) 2025 International Journal of Economics, Commerce, and Management https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-26
publication date: 2025-08-26
volume: 2
number: 4
starting page: 29
ending page: 38
doi: 10.62951/ijecm.v2i4.950

The Influence Of Brand Image, Brand Awareness, and Brand Trust On Purchase Decisions Amidst The Boycott Issue: A Case Study of Starbucks in Surabaya
type: item
description: The phenomenon of image degradation due to global boycott issues, including the Boycott, Divestment, and Sanctions (BDS) movement, has influenced consumer behavior, especially towards international brands such as Starbucks. This occurrence serves as the basis for the study's analysis of how Surabaya consumers' decisions to buy Starbucks are influenced by brand image, brand awareness, and brand trust. 112 Starbucks customers in Surabaya participated in a survey as part of this study's quantitative methodology. ThWith the use of SmartPLS 3.0 software, the data analysis method employed is Partial Least Squares Structural Equation Modeling (PLS-SEM). The study's findings show that purchase decisions are positively and significantly impacted by brand image, brand awareness, and brand trust. This finding indicates that these three variables have an important role in encouraging consumers to continue making purchases, even amidst reputational pressure due to social issues. This study provides implications for company marketing strategies in maintaining and building brand elements that can strengthen consumer loyalty and purchasing decisions. The study's findings show that purchase decisions are positively and significantly impacted by brand image, brand awareness, and brand trust. This finding indicates that these three variables have an important role in encouraging consumers to continue making purchases, even amidst reputational pressure due to social issues. Specifically, brand image is found to enhance consumers' emotional connection with the brand, which can mitigate the negative impacts of global boycotts or negative publicity. Brand awareness is shown to increase familiarity and recognition, which in turn solidifies consumer trust and loyalty. Lastly, brand trust has the strongest direct effect on purchase intentions, demonstrating that consumers are more likely to remain loyal to a brand they trust, even in the face of external challenges.
creator: Alfian Dwi Ramadhan
creator: Ugy Soebiantoro
rights: Copyright (c) 2025 International Journal of Economics, Commerce, and Management https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-27
publication date: 2025-08-27
volume: 2
number: 4
starting page: 39
ending page: 48
doi: 10.62951/ijecm.v2i4.948

The Role of Psychological Well-Being in Mediating the Impact of Emotional, Spiritual, and Intellectual Intelligence on Lecturer Performance, Moderated by Job Demands
type: item
description: This study aims to analyze the role of psychological well-being as a mediator in the influence of emotional, spiritual, and intellectual intelligence on lecturer performance, with job demands as a moderating variable. The study used a quantitative design with a survey method on 130 university lecturers. Data were collected through a structured questionnaire that measured emotional, spiritual, intellectual intelligence, psychological well-being, job demands, and lecturer performance, then analyzed using structural equation modeling (SEM-PLS). The results showed that emotional intelligence did not significantly influence lecturer psychological well-being or performance. Intellectual and spiritual intelligence had a significant positive effect on psychological well-being, but did not have a direct impact on performance. Psychological well-being was also not proven to be a mediator in the relationship between the three intelligences and performance. Conversely, job demands had a strong and significant direct influence on lecturer performance, although its moderating role in the relationship between psychological well-being and performance was not supported. These findings confirm that external factors such as workload and job pressure are more dominant in determining lecturer performance than internal psychological factors. Practically, the implications of this study encourage universities to manage workload distribution proportionally, provide organizational support, and create a conducive work environment. Theoretically, this study enriches the Job Demands–Resources framework by demonstrating that psychological well-being has a limited impact when job demands are high. Future research is recommended using more valid instruments and longitudinal designs to gain a deeper understanding.
creator: Enny Istanti
creator: Musriha Musriha
creator: RM Bramastyo KN
creator: Achmad Daengs GS
rights: Copyright (c) 2025 International Journal of Economics, Commerce, and Management https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-09-02
publication date: 2025-09-02
volume: 2
number: 4
starting page: 49
ending page: 58
doi: 10.62951/ijecm.v2i4.961

The Effect of Online Promotion on the Decision to Purchase Airline Tickets with the Digital Era as a Mediating Variable in E-Ticketing Applications
type: item
description: This study explores in greater depth the effect of online promotions on airline ticket purchasing decisions through e-ticketing applications, emphasizing the mediating role of the digital era. Adopting a quantitative research design, data were collected from 491 respondents who had experience purchasing airline tickets via leading digital platforms such as Traveloka, Tiket.com, Agoda, and Booking.com. Five core online promotional strategies were investigated—discounts and vouchers, email marketing, social media promotions, influencer marketing, and push notifications—each representing distinct digital touchpoints. Partial Least Squares (PLS) analysis was used to test the relationships among variables and to evaluate the mediating effect of the digital era. The results indicate that all five promotional strategies significantly influence purchasing decisions, with influencer marketing and social media promotions emerging as the strongest drivers of consumer behavior. Furthermore, the digital era was shown to enhance consumer trust, accessibility, and engagement, thereby strengthening the impact of online promotions on purchase decisions. These findings highlight the need for airlines and e-ticketing platforms to develop integrated digital marketing strategies that align with evolving consumer behaviors and technological trends. This research contributes to the growing body of literature on digital marketing in the aviation sector and provides practical recommendations for optimizing promotional effectiveness.
creator: Silvia Choirun Nissa
creator: Ihwan Susila
rights: Copyright (c) 2025 International Journal of Economics, Commerce, and Management https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-09-11
publication date: 2025-09-11
volume: 2
number: 4
starting page: 59
ending page: 78
doi: 10.62951/ijecm.v2i4.963

Financial Literacy and Entrepreneurial Intention: The Mediating Role of Motivational Factor
type: item
description: Increasing the rate of entrepreneurship is crucial for promoting inclusive and sustainable economic growth, as it serves as a vital component of the economy and job creation. This study aims to analyze the factors that influence entrepreneurial intention among Generation Z (Gen Z), with a specific focus on financial literacy and motivational factors as mediating variables. A total of 114 Gen Z individuals domiciled in West Java participated as respondents in this study. The research employed quantitative methods with data collection through questionnaires and data analysis techniques using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings reveal that financial literacy does not have a significant direct effect on entrepreneurial intention. However, motivational factors are found to play an essential mediating role, strengthening the indirect effect of financial literacy on entrepreneurial intention. Furthermore, the study shows a direct and positive relationship between motivational factors and entrepreneurial intention, as well as a direct effect of financial literacy on motivational factors. These results suggest that enhancing financial literacy alone may not be sufficient to increase entrepreneurial intention without the support of strong motivational drives. The implication of this study highlights the importance of designing educational curricula and training programs that not only build financial knowledge but also foster entrepreneurial motivation. Such efforts can ultimately strengthen entrepreneurial intention and contribute to sustainable economic growth. The limitation of this study lies in its focus on Gen Z respondents exclusively from West Java, which may affect the generalizability of the findings.
creator: Ida Ida
creator: Henky Lisan Suwarno
rights: Copyright (c) 2025 International Journal of Economics, Commerce, and Management https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-09-24
publication date: 2025-09-24
volume: 2
number: 4
starting page: 79
ending page: 84
doi: 10.62951/ijecm.v2i4.969

Intention to Use Digital Wallets Mediated by Attitude Toward Use with Perceived Usefulness, Perceived Ease of Use, and Perceived Security and Privacy as Predictors in Aceh Province
type: item
description: This study aims to examine: 1) the effect of perceived usefulness, perceived ease of use, and perceived security and privacy on attitude toward using; 2) the effect of perceived usefulness, perceived ease of use, and perceived security and privacy on the intention to use digital wallets in Aceh Province; and 3) the mediating effect of attitude toward using in the relationship between perceived usefulness, perceived ease of use, and perceived security and privacy on the intention to use digital wallets in Aceh Province. The data collection method employed non-probability sampling with a total of 275 respondents. Data analysis was conducted using Partial Least Squares (PLS)-based Structural Equation Modeling (SEM) via SmartPLS 4.0. The findings show that perceived usefulness, perceived ease of use, and perceived security and privacy positively influence attitude toward using, which subsequently affects the behavioral intention to use. These results indicate that individuals in Aceh are more likely to adopt digital wallets when they perceive them as beneficial, user-friendly, and secure. Furthermore, the mediating role of attitude emphasizes its importance in strengthening the relationship between user perception and the intention to use digital wallet technology (t-value = 5.717, p-value = 0.000).
creator: Della Fertiwi
creator: Jasman J.
creator: Sorayanti Utami
rights: Copyright (c) 2025 International Journal of Economics, Commerce, and Management https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-09-29
publication date: 2025-09-29
volume: 2
number: 4
starting page: 85
ending page: 91
doi: 10.62951/ijecm.v2i4.975

Analysis of the Influence of Lempu and Temmappasilaingeng Cultural Values and Services on Customer Loyalty through Satisfaction in Laundry Businesses in Watampone
type: item
description: This study aims to determine the influence of local Bugis cultural values specifically Lempu (honesty and integrity), Temmappasilaingeng (impartial justice), and service quality on customer loyalty through satisfaction in laundry businesses in Watampone. A quantitative approach was employed using Partial Least Square Structural Equation Modeling (PLS-SEM) through SmartPLS 4, involving 120 respondents from three major sub-districts in Bone Regency. The results reveal that Lempu culture does not have a significant effect on customer satisfaction (T = 1.498; p = 0.137) or loyalty (T = 0.542; p = 0.589). Similarly, Temmappasilaingeng does not significantly influence satisfaction (T = 0.746; p = 0.457) or loyalty (T = 1.347; p = 0.180). Service quality, however, significantly affects customer satisfaction (T = 4.984; p = 0.000), but does not directly influence loyalty (T = 0.915; p = 0.362). Meanwhile, customer satisfaction significantly impacts loyalty (T = 2.760; p = 0.007). Mediation analysis also shows that customer satisfaction significantly mediates the relationship between service quality and loyalty (T = 2.437; p = 0.016), but not between Lempu (T = 1.318; p = 0.190) or Temmappasilaingeng (T = 0.702; p = 0.484) and loyalty. In conclusion, customer satisfaction is a key factor in building loyalty, and service quality is the dominant factor driving that satisfaction. Although local culture holds essential moral values, its influence on loyalty needs to be realized in the form of tangible service experiences to be directly felt by customers.
creator: Herianti Herianti
creator: Sitti Nikmah Marzuki
creator: Ida Farida
rights: Copyright (c) 2025 International Journal of Economics, Commerce, and Management https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-04
publication date: 2025-10-04
volume: 2
number: 4
starting page: 92
ending page: 101
doi: 10.62951/ijecm.v2i4.980

The Effect of Population Growth and Human Development Index on Economic Growth and Unemployment in East Kalimantan Province
type: item
description: This study investigates the impact of population growth and the Human Development Index (HDI) on economic growth and unemployment in East Kalimantan Province using path analysis with secondary data from 2014–2023. Population growth and human development are two critical demographic and socio-economic factors that often generate complex effects on regional economic performance. The results indicate that population growth has a negative and significant effect on economic growth, highlighting the pressure that rapid demographic expansion places on natural resources, infrastructure, and employment absorption capacity. Conversely, HDI demonstrates a positive and significant relationship with economic growth, suggesting that improvements in education, health, and income contribute to higher productivity and competitiveness. On the other hand, the direct effect of population growth and HDI on unemployment is negative but statistically insignificant, which implies that the availability of jobs and structural conditions of the labor market are more influential than demographic changes alone. Interestingly, economic growth shows a negative and significant effect on unemployment, supporting the classical theory that sustained economic expansion generates employment opportunities and reduces joblessness. Mediation tests reveal that economic growth does not significantly mediate the relationship between population growth or HDI and unemployment, underscoring that unemployment dynamics in East Kalimantan are influenced by broader structural factors such as sectoral concentration, policy effectiveness, and industrial diversification. These findings highlight the importance of integrating demographic management, human capital development, and sectoral economic strategies in policy formulation. Strengthening human development while controlling excessive population growth can provide a solid foundation for inclusive and sustainable economic progress in East Kalimantan.
creator: Zaptono Bandu
creator: Siti Amalia
creator: Rahcmad Budi Suharto
rights: Copyright (c) 2025 International Journal of Economics, Commerce, and Management https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-09
publication date: 2025-10-09
volume: 2
number: 4
starting page: 102
ending page: 111
doi: 10.62951/ijecm.v2i4.981

https://international.areai.or.id/index.php/IJECM/article/view/982
type: item
title: The Effect of Organizational Justice and Perceptions of Support on Performance through Organizational Citizenship Behavior (OCB) on Teacher Performance Appraisal (PKG) Employees in Malalayang District, Manado
description: Optimal performance of teacher performance appraisers (PKG) is a significant challenge in improving the quality of education in Malalayang District, Manado. The main problem that arises is the low perception of organizational justice and institutional support that influence the performance of these employees. This study aims to analyze the influence of organizational justice and perceived support on the performance of PKG employees through the mediation of Organizational Citizenship Behavior (OCB). The method used is quantitative with an associative design, involving 92 employees as a sample taken proportionally from a population of 119 PKG employees. Data were collected using a questionnaire and analyzed using Structural Equation Modeling Partial Least Square (SEM-PLS) techniques. The results showed that organizational justice and perceived support significantly influence OCB and performance, and OCB proved to be a mediator that strengthens the relationship. These findings indicate that improving organizational citizenship behavior can be an effective strategy in improving employee performance that impacts the quality of teacher assessment. The practical implications of this study suggest the need to strengthen fair organizational policies and provide optimal support to create a conducive work environment that supports the performance of PKG employees.
creator: Helta Magrita Kalalo
creator: Ludi Wishnu Wardhana
creator: Sutomo Sutomo
rights: Copyright (c) 2025 International Journal of Economics, Commerce, and Management https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-09
publication date: 2025-10-09
volume: 2
number: 4
starting page: 112
ending page: 119
doi: 10.62951/ijecm.v2i4.982

Equity Analysis of Local Government: A Case Study of Deli Serdang Regency, North Sumatra Province, Based on Government Financial Reports and IFRS Principles
type: item
description: This study provides a detailed equity analysis of the Deli Serdang Regency local government by evaluating its financial statements from 2020 to 2023 and interpreting results through the lens of International Financial Reporting Standards (IFRS) and public sector accounting principles. The analysis examines trends in assets, liabilities, and equity, computes key financial ratios, and discusses implications for fiscal sustainability, transparency, and governance. The study combines quantitative ratio and trend analyses with a qualitative review of notes to the financial statements and a reconciliation exercise mapping local government reporting (SAP/APBD disclosures) to IFRS/IPSAS concepts. Findings (illustrative data) show a positive but modest growth in equity, persistent dependence on intergovernmental transfers, and opportunities to improve asset valuation and liability recognition practices. The paper concludes with practical recommendations for policy-makers and local finance managers and suggests a road map for incremental IFRS-aligned reporting in the local government context.
creator: Putri Tunggal Dewi
creator: Kayyisa Fahani
creator: Iskandar Muda
rights: Copyright (c) 2025 International Journal of Economics, Commerce, and Management https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-14
publication date: 2025-10-14
volume: 2
number: 4
starting page: 120
ending page: 126
doi: 10.62951/ijecm.v2i4.986

A Study of Community Perceptions in Jember about Islamic Banking and the Reasons People Do Not Choose Sharia Banks
type: item
description: This study aims to uncover public perception of Islamic banking in Jember Regency as well as the factors that cause low account ownership in Islamic banks, even though the majority of the population is Sunni Muslim. This study uses a descriptive qualitative approach with data collection techniques through direct interviews with people who do not choose Islamic banks as financial institutions. The results of the study show that the low level of public knowledge about Islamic banking systems and products is the main factor influencing their decisions. In addition, promotions carried out by Islamic banks are considered less effective and do not directly touch the needs and understanding of the community. The lack of supporting facilities such as ATMs and service offices also strengthens the perception that Islamic banks are not significantly different from conventional banks. Weak branding and education cause Islamic banking products to be less attractive in the eyes of the public. Therefore, a more intensive education strategy and a promotional approach that directly touches the community, as well as an improvement of basic service facilities so that Islamic banks can provide optimal services and increase public trust. This study recommends strengthening Islamic financial literacy and expanding access to services as strategic steps to encourage Islamic financial inclusion in Jember.
creator: Yani Dahliani
rights: Copyright (c) 2025 International Journal of Economics, Commerce, and Management https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-16
publication date: 2025-10-16
volume: 2
number: 4
starting page: 127
ending page: 139
doi: 10.62951/ijecm.v2i4.990

Accountability and Transparency in Regional Budget Management for Good Governance
type: item
description: Regional budget management constitutes a critical foundation for achieving good governance in the era of decentralization and regional autonomy. This article comprehensively examines the pivotal role of accountability and transparency as essential instruments in enhancing the quality of regional budget governance. Employing a qualitative research methodology through systematic literature review and policy analysis, this study investigates the conceptual framework, implementation mechanisms, and practical implications of accountability and transparency principles in regional financial management. The findings reveal that robust implementation of accountability mechanisms—including financial reporting systems, internal and external oversight, and performance measurement—coupled with comprehensive transparency practices through information disclosure, public participation, and digital technology utilization, significantly contribute to strengthening institutional legitimacy, enhancing budget allocation efficiency, and preventing corruption. The research identifies that accountability is operationalized through multiple layers including legal compliance, procedural adherence, program effectiveness, and policy justification, while transparency manifests through open access to budget documents, participatory planning processes, and technology-enabled information systems. However, the study also uncovers substantial implementation challenges encompassing limited human resource capacity in financial management, inadequate inter-agency coordination, varying levels of public financial literacy and participation, and disparities in technological infrastructure between urban and rural areas. These challenges necessitate a multi-dimensional approach to reform. The article proposes evidence-based policy recommendations including systematic capacity building programs for government apparatus, strengthening regulatory frameworks with effective enforcement mechanisms, community empo…
creator: Mursalin Mursalin
creator: Khaeriyah Khaeriyah
rights: Copyright (c) 2025 International Journal of Economics, Commerce, and Management https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-17
publication date: 2025-10-17
volume: 2
number: 4
starting page: 140
ending page: 148
doi: 10.62951/ijecm.v2i4.991

How Financial Factors Shape the Capital Structure of Manufacturing Companies in the Basic Chemical Industry
type: item
description: This study examines the influence of financial factors on the capital structure of basic chemical manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sample selection method used is purposive sampling, with specific criteria resulting in a sample of 51 companies and a total of 255 data points. After data processing, 80 outliers were identified, reducing the final sample to 175 company data points. This research adopts a quantitative approach, utilizing multiple linear regression analysis with SPSS version 25. The findings reveal that profitability, asset structure, company size, and business risk have a significant impact on capital structure. In contrast, sales growth and dividend policy do not show a significant contribution to capital structure. Based on these findings, it is recommended that companies in the basic chemical manufacturing sector focus on improving profitability, optimizing asset structure, and managing business risks effectively to strengthen their capital structure. Additionally, company size should be considered when making financing decisions. Since sales growth and dividend policy were not significant factors, firms might prioritize internal financial management and risk control over aggressive sales expansion or dividend adjustments when aiming to optimize their capital structure. Future research could explore other potential factors or use alternative methodologies to deepen understanding in this area.
creator: Santi Octaviani
creator: Kodriyah Kodriyah
creator: Nikke Yusnita Mahardini
creator: Zalfa Kaila Widi Utami
rights: Copyright (c) 2025 International Journal of Economics, Commerce, and Management https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-30
publication date: 2025-10-30
volume: 2
number: 4
starting page: 149
ending page: 161
doi: 10.62951/ijecm.v2i4.1002

The Effect of Digital Marketing, E-Commerce, and Entrepreneurship Education (As Moderating Variables) on the Interest in Entrepreneurship Among Students of State Vocational Schools in Malinau Regency
type: item
description: This study analyzes the influence of Digital Marketing, E-Commerce, and Entrepreneurship Education on the entrepreneurial interest of vocational high school students in Malinau Regency and the moderating role of Entrepreneurship Education. The research method used a quantitative ex post facto approach with PLS-SEM analysis through SmartPLS 4.0 on 261 respondents in grade XII. The results show that Digital Marketing has a positive and significant effect on Entrepreneurial Interest, while E-Commerce has a positive but insignificant effect. Entrepreneurship Education has the strongest and most significant effect on Entrepreneurial Interest. Entrepreneurship Education negatively moderates the relationship of Digital Marketing, but positively and significantly strengthens the effect of E-Commerce on Entrepreneurial Interest. These findings emphasize the importance of practice-based entrepreneurship education and the integration of digital skills in enhancing students' entrepreneurial interest in the digital era.
creator: Rahmad Hari Setiyono
creator: Mahendra Adhi Nugroho
rights: Copyright (c) 2025 International Journal of Economics, Commerce, and Management https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-30
publication date: 2025-10-30
volume: 2
number: 4
starting page: 162
ending page: 172
doi: 10.62951/ijecm.v2i4.1001

The Impact of Ratings and Influencer Marketing on Consumer Purchase Decisions For Skincare Products on The Shopee Marketplace
type: item
description: This study aims to examine the influence of ratings and influencer marketing on purchasing decisions for skincare products on the Shopee marketplace. This quantitative study involved 96 respondents and used multiple linear regression data analysis. The results show that ratings and influencer marketing have a significant influence. Purchasing decisions are influenced by ratings, which is the most dominant variable, meaning that the higher the rating, the greater the interest in the product. These findings emphasize the importance for sellers to maintain product and service quality to maintain high ratings and to collaborate with credible influencer marketers to strengthen their marketing strategies.
creator: Selmadea Oktaviana
creator: Dewi Shanti Nugrahani
creator: Hesti Respatiningsih
rights: Copyright (c) 2025 International Journal of Economics, Commerce, and Management https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-31
publication date: 2025-10-31
volume: 2
number: 4
starting page: 173
ending page: 181
doi: 10.62951/ijecm.v2i4.541

The Impact of Target Costing and TD-ABC on Cost Reduction and Corporate Competitiveness
type: item
description: This research examines how cost characteristics influence the relationship between target costing and time-driven activity-based costing (TDABC) approaches and their subsequent impact on corporate competitiveness. Using a descriptive analytical approach, the researcher collected data through a structured questionnaire, which was then processed and analyzed using SPSS software. The study aimed to test the validity of the proposed hypothesis, which suggested that a standalone approach—either target costing or TDABC—fails to sufficiently enhance competitiveness. However, the integration of both approaches proved to be beneficial, allowing companies to improve their competitive positioning by reducing overall costs. The research concludes that combining target costing and TDABC can create synergies that better align with the goal of cost reduction. As a recommendation, companies are encouraged to integrate these cost management approaches to maximize their competitive advantage in the market and optimize cost efficiency.
creator: Imad Nayef Turki
creator: Hamad Abd Mustafa
creator: Waseem Saleh Khalaf
rights: Copyright (c) 2025 International Journal of Economics, Commerce, and Management https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-06
publication date: 2025-11-06
volume: 2
number: 4
starting page: 182
ending page: 196
doi: 10.62951/ijecm.v2i4.999

The Effect of Sustainability Reporting Practices on Environmental Performance in Manufacturing Firms Listed on the Indonesia Stock Exchange from 2018 to 2022
type: item
description: Sustainability reporting has been increasingly popular in recent years as businesses become more aware of environmental challenges. 96% of the top businesses in the world have implemented sustainability reporting practices, according to a KPMG survey. The effect of sustainability reporting practices on environmental performance is examined in this study. Sustainability reports, the implementation of GRI standards, and external assurance are used to gauge sustainability reporting procedures; firm size is used as a control variable. In this study, 305 observational data from manufacturing firm over a five-year period (2018-2022) were analysed quantitatively using binary logistic regression. The findings indicate that while the use of GRI standards has a positive and significant effect on environmental performance, sustainability reports and external assurance have no significant effect. These findings show that the implementation in GRI standards encourages business commitment to sustainable practices and transparency, both of which have a significant impact on environmental performance. In the meanwhile, external assurance and sustainability reports tend to be mostly symbolic and do not demonstrate a real commitment to environmental improvement. Environmental performance is positively impacted by the control variable, firm size. These findings suggest that a company's environmental performance is correlated with its size. As a control variable, firm size contributes to maintaining and clarifying the relationship between environmental performance and sustainability practices while ensuring objective and valid study findings. This study emphasizes the importance of strengthening the quality of sustainability reporting and expanding the application of external standards and assurance to improve the credibility and accountability of corporate environmental performance in Indonesia.
creator: Gianina Geralda Ginting
creator: Susi Sarumpaet
rights: Copyright (c) 2025 International Journal of Economics, Commerce, and Management https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-31
publication date: 2025-10-31
volume: 2
number: 4
starting page: 197
ending page: 209
doi: 10.62951/ijecm.v2i4.1010

Development of Audiovisual Learning Media Using Interactive Powerpoint to Improve Student Activity and Learning Outcomes in Grade X Economics Classes
type: item
description: This study aims to develop interactive PowerPoint-based audio-visual learning media for Grade X Economics and to test its feasibility and effectiveness in improving student activity and learning outcomes. The method used is Research and Development (R&D) with the ADDIE model, which includes the stages of analysis, design, development, implementation, and evaluation. The research subjects consisted of students in grades X6 and X7 at SMA N 1 Ngluar and SMA Muhammadiyah 1 Muntilan. Data were collected through interviews, questionnaires, and learning outcome tests. The feasibility test results showed that the interactive PowerPoint media was considered very feasible to use, with an average score of 4.6 from subject matter experts, 4.8 from media experts, 4.45 from teachers, and 4.5 from students. The effectiveness test showed N-Gain Scores for activity and learning outcomes of 0.42 and 0.58, respectively, at SMA N 1 Ngluar and 0.44 and 0.55 at SMA Muhammadiyah 1 Muntilan. Thus, interactive PowerPoint media is effective in increasing student activity and learning outcomes in economics learning.
creator: Indah Damayanti
creator: Sukirno Sukirno
rights: Copyright (c) 2025 International Journal of Economics, Commerce, and Management https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-18
publication date: 2025-11-18
volume: 2
number: 4
starting page: 210
ending page: 222
doi: 10.62951/ijecm.v2i4.1015

The Effect Of Bumdes Governance On Village Economic Independence: A Case Study Of Bumdes Dadirejo In Bandungrejo Village
type: item
description: This study aims to explore the impact of Village-Owned Enterprise (BUMDes) governance on village economic independence, with a case study in BUMDes Dadirejo, Bandungrejo Village, Bayan District, Purworejo Regency. The focus of this study is to determine the extent to which good governance principles can encourage increased village economic independence, particularly in terms of increasing Locally-Owned Income (PADes) and empowering village communities. This study uses a quantitative descriptive-verification approach, involving 60 respondents consisting of village officials, BUMDes managers, and community representatives. Data collected through questionnaires, interviews, and documentation were analyzed using validity, reliability, correlation, and regression tests using SPSS. The results show that good BUMDes governance has a positive and significant influence on village economic independence. The application of the principles of transparency, accountability, participation, responsibility, and institutional independence in BUMDes contributes to increasing local economic capacity and community participation in village development. These findings confirm that BUMDes management based on the principles of good governance can be a major catalyst in achieving sustainable rural development and improving the welfare of village communities.
creator: Devi Ratna Sari
creator: Nur Siyami
creator: Rusmiyatun Rusmiyatun
rights: Copyright (c) 2025 International Journal of Economics, Commerce, and Management https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-31
publication date: 2025-10-31
volume: 2
number: 4
starting page: 223
ending page: 232
doi: 10.62951/ijecm.v2i4.1024

The Implementation of Digital Accounting and Its Impact on Business Performance at the Bayan District MSME Forum
type: item
description: This study aims to analyze the influence of the implementation of an integrated digital accounting system on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Bayan District. Design/Methodology/Approach: This study uses a quantitative approach, data is collected through a structured questionnaire distributed to 75 MSME actors. The data analysis techniques used include validity and reliability tests, simple correlation tests, simple linear regression, determination tests and t. The results of the study show that the application of digital accounting systems has a positive and significant effect on business performance Information quality is not able to mediate the relationship between the influence of digital accounting use on business performance in MSME actors. The results of this study empirically conclude that the use of digital accounting has a positive and significant effect on business performance in MSME actors, which means that the better the use of digital accounting carried out by MSME actors, the more likely it is to improve business performance in MSMEs.
creator: Tri Nurjanah
creator: Nur Siyami
creator: Rusmiyatun Rusmiyatun
rights: Copyright (c) 2025 International Journal of Economics, Commerce, and Management https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-31
publication date: 2025-10-31
volume: 2
number: 4
starting page: 233
ending page: 241
doi: 10.62951/ijecm.v2i4.1025