International Journal of Economics, Management and Accounting
type: channel
description: IJEMA(International Journal of Economics, Management and Accounting) [e-ISSN : 3046-9376, p-ISSN : 3048-0396] is an open access Journal published by the AREAI (Asosiasi Riset Ekonomi dan Akuntansi Indonesia). IJEMA accepts manuscripts based on empirical research results, new scientific literature review, and comments/ criticism of scientific papers published by IJEMA. This journal is a means of publication and a place to share research and development work in the field of Economics, Management and Accounting. Articles published in IJEMA are processed fully online. Submitted articles will go through peer review by a qualified international Reviewers. Complete information for article submission and other instructions are available in each issue. IJEMA publishes 4 (four) issues a year in March, June, September and Desember, however articles that have been declared accepted will be queued in the In-Press issue before published in the determined time. Call For Articles & Reviewers: International Journal of Economics, Management and Accounting 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, Management and Accounting
issn: 3048-0396
items: The Relationship Between Multinationality, Transfer Pricing Aggressiveness, and Tax Haven on Tax Avoidance
items: Adopting Cleaner Production Technology and Green Supply Chain to Achieve Environmental Sustainability: An Applied Study
items: Impact of ESG Risk Ratings on Stock Prices: Evidence from ESG Leaders Index Companies (2020–2023)
items: The Influence of Credit Interest Rates and Third Party Funds on Credit Distribution at PT B PR BKK Banjarharjo, Brebes Regency
items: Implementation of Income Tax Article 21 (PPh 21) before and after the TER Rate and Progressive Tax Rate for Permanent Employees at PT FIF Lampung Branch
items: The Effect of Capital Structure and Growth on Firm Value with Dividend Policy as a Moderating Variable in FBM KLCI Companies Listed on Bursa Malaysia for the Period 2019–2023
items: The Role of the WTO in Global Trade and its Implications for Developing Economies
items: The Effect of Ethical Anxiety, Ethical Risk Perception, and Ethical Awareness on Students' Academic Performance Through the Use of Generative AI
items: Algorithmic Trust and Digital Gharar: A Maqāṣidiyyah Framework for Evaluating Blockchain in Islamic Trade Systems
items: The Effect of Global Diversification, Exchange Rates, and Interest Rates on the Performance of Mixed Mutual Funds in Indonesia
items: The Influence of Corporate Social Responsibility, Green Accounting, Intellectual Capital, and Firm Size on Financial Performance with Good Corporate Governance as a Moderating Variable
items: The Effect of Financial Ratios on Dividend Policy with Sales Growth as a Moderating Variable in Technology Sector Companies Listed on the Indonesia Stock Exchange (2019–2023)
items: The Effect of Audit Tenure on Audit Quality in Companies Listed on the Indonesia Stock Exchange
items: The Role of Employee Training and Organizational Culture Improving SME Performance with Innovation as a Mediator
items: https://international.areai.or.id/index.php/IJEMA/article/view/1129
items: Improving the Quality of Islamic Boarding School Education through Organizational Commitment of Human Resources
items: Market Reaction and Firm Value: A Governance, Risk and Compliance Disclosure Perspective
items: Challenges and Opportunities for MSMEs in Accessing the Global Market: Qualitative Analysis through In-Depth Inter-views with Export-Oriented MSME Entrepreneurs
items: The Effect of Earnings Quality and Dividend Policy on Firm Value
items: Content and Ease of Use Influencing Electronic Medical Record Net Benefits: The Role of Actual Use
items: Understanding Organizational Citizenship Behavior: The Roles of Personality, Work Engagement, and Work Motivation

The Relationship Between Multinationality, Transfer Pricing Aggressiveness, and Tax Haven on Tax Avoidance
type: item
description: Indonesia's tax ratio remains below the 15 percent threshold recommended by the International Monetary Fund (IMF), reflecting a significant gap in tax revenue collection. This low ratio may indicate the presence of aggressive tax planning strategies, including tax avoidance practices, particularly among multinational enterprises. This study aims to empirically examine the relationship between multinationality, transfer pricing aggressiveness, and the use of tax havens on tax avoidance. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. A total of 64 companies were selected as samples through purposive sampling based on specific criteria, including the availability of relevant financial data and disclosure of international operations. The variables analyzed include the degree of multinationality, transfer pricing aggressiveness as proxied by related party transactions, and involvement with tax haven jurisdictions. The dependent variable, tax avoidance, is measured using the effective tax rate (ETR) approach. Data were processed and analyzed using multiple linear regression analysis with the aid of STATA version 17. The findings of the study reveal that multinationality and transfer pricing aggressiveness do not have a significant relationship with tax avoidance. In contrast, the use of tax haven countries is positively associated with tax avoidance, suggesting that firms utilizing tax havens are more likely to engage in practices that reduce their tax liabilities. These results have implications for tax authorities in identifying and addressing high-risk corporate behaviors related to offshore financial structures. The study contributes to the literature on international taxation by providing empirical evidence from a developing country context.
creator: Christine Natalie Raka Sareng
rights: Copyright (c) 2025 International Journal of Economics, Management and Accounting https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-01
publication date: 2025-11-01
volume: 3
number: 1
starting page: 01
ending page: 10
doi: 10.61132/ijema.v3i1.925

Adopting Cleaner Production Technology and Green Supply Chain to Achieve Environmental Sustainability: An Applied Study
type: item
description: This research aims to examine the impact of integrating cleaner production practices with green supply chain technologies as a comprehensive approach to achieving environmental sustainability. The study highlights that cleaner production and green supply chain management represent advanced, innovative strategies that have emerged as a response to the growing environmental challenges caused by the rapid expansion and diversification of industrial activities. These technologies are not only environmentally oriented but also carry significant economic implications for organizations. The findings emphasize that adopting cleaner production involves minimizing waste generation, improving production efficiency, and ensuring that processes are designed to have minimal adverse effects on the environment. On the other hand, green supply chain technologies focus on integrating environmental thinking into every stage of the supply chain—ranging from product design, material sourcing, and manufacturing processes to logistics, product delivery, and end-of-life management. The study concludes that the synergy between these two approaches provides multiple benefits. From an environmental perspective, they contribute to reducing carbon emissions, particularly from fuel-powered machinery and transportation systems. They also promote the rational use of resources, including energy, water, and raw materials, thereby helping to preserve natural resources for future generations. From an economic perspective, their implementation leads to reduced operational costs by enhancing efficiency, decreasing waste disposal expenses, and optimizing resource usage. Furthermore, the integration of cleaner production and green supply chain technologies supports compliance with environmental regulations and enhances the corporate image of economic units, enabling them to gain competitive advantages in increasingly eco-conscious markets. Overall, the research affirms that these practices are essential t…
creator: Ali Atta Obaid
rights: Copyright (c) 2025 International Journal of Economics, Management and Accounting https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-01
publication date: 2025-11-01
volume: 3
number: 1
starting page: 11
ending page: 19
doi: 10.61132/ijema.v3i1.928

Impact of ESG Risk Ratings on Stock Prices: Evidence from ESG Leaders Index Companies (2020–2023)
type: item
description: This study investigates the impact of Environmental, Social, and Governance (ESG) Risk Ratings on stock prices of companies listed in the ESG Leaders Index on the Indonesia Stock Exchange during the period 2020–2023. Using the Ohlson (1995) valuation model as the theoretical framework, the research examines the value relevance of financial information—proxied by Book Value per Share (BVPS) and Earnings per Share (EPS)—and non-financial information in the form of ESG risk ratings. The study employs purposive sampling, resulting in an unbalanced panel dataset of 120 firm-year observations. Panel regression analysis with the Random Effect Model (REM) is applied, supported by classical assumption tests and sensitivity analysis. The findings reveal that BVPS has a positive and significant effect on stock prices, highlighting its role as a stable and value-relevant measure for investors. By contrast, EPS shows a positive but insignificant relationship, confirming the declining relevance of earnings in the Indonesian market. Moreover, ESG Risk Ratings exhibit a negative but statistically insignificant effect, suggesting that while firms with higher ESG risks tend to be valued lower, sustainability considerations are not yet consistently incorporated into equity valuation by Indonesian investors. These results imply that financial fundamentals, particularly BVPS, remain the dominant factor in stock price determination, whereas ESG information has not yet achieved value relevance in the Indonesian context. The study underscores the need for stronger regulatory enforcement, standardized ESG disclosure, and greater investor awareness to enhance the integration of sustainability risks into capital market decision-making.
creator: Celvin Yusra
creator: Susi Sarumpaet
creator: Agrianti Komalasari
creator: Sari Indah Oktanti Sembiring
rights: Copyright (c) 2025 International Journal of Economics, Management and Accounting https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-01
publication date: 2025-11-01
volume: 3
number: 1
starting page: 20
ending page: 29
doi: 10.61132/ijema.v3i1.960

The Influence of Credit Interest Rates and Third Party Funds on Credit Distribution at PT B PR BKK Banjarharjo, Brebes Regency
type: item
description: This study examines the influence of credit interest rates and third-party funds on the credit distribution of PT BPR BKK Banjarharjo, Brebes Regency, using a quantitative approach based on secondary data from monthly financial reports between 2020 and 2024, amounting to 60 observations. The results show that, partially, credit interest rates exert a negative and significant effect on credit distribution, while third-party funds demonstrate a positive and significant impact. Simultaneous testing further confirms that both variables collectively have a significant influence on credit distribution. These findings emphasize the importance of banking institutions in carrying out their intermediation function effectively, where the ability to maintain competitive credit interest rates and strengthen public fund mobilization becomes a strategic necessity to improve credit growth and financial stability. Moreover, the study highlights the role of micro-banking as a foundation for regional economic development, particularly in rural areas where local banks serve as drivers of community empowerment and sustainable economic activity. By reinforcing prudent management of interest rates and optimizing fund collection, banks can ensure not only improved financial performance but also the expansion of credit access for micro, small, and medium enterprises. The outcomes of this research are expected to provide practical contributions to policymakers in the banking sector, enrich scientific literature in financial management, and serve as a relevant reference for subsequent studies focusing on credit distribution, financial intermediation, and the development of microfinance institutions.
creator: Muhammad Fahmi Hidayat
creator: Nasiruddin Nasiruddin
creator: Dumadi Dumadi
creator: Anisa Sains Kharisma
creator: Roni Roni
rights: Copyright (c) 2025 International Journal of Economics, Management and Accounting https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-01
publication date: 2025-11-01
volume: 3
number: 1
starting page: 30
ending page: 38
doi: 10.61132/ijema.v3i1.970

Implementation of Income Tax Article 21 (PPh 21) before and after the TER Rate and Progressive Tax Rate for Permanent Employees at PT FIF Lampung Branch
type: item
description: This study analyzes the implementation of Income Tax Article 21 (PPh 21) before and after changes in the Average Effective Rate (TER) and Progressive Rate based on Government Regulation (PP) No. 58 of 2023 on permanent employees of PT Federal International Finance (FIFGROUP) Lampung Branch. The purpose of the study was to evaluate the conformity of the calculation and reporting of PPh 21 with the latest regulations and to identify the impact of changes in rates on employee tax obligations. The research method used a qualitative descriptive approach with primary data (interviews and observations) and secondary data (financial documents, tax regulations, and internal company reports). Comparative analysis reveals that the use of TER tends to result in higher monthly tax burdens compared to annual progressive calculations, especially in the Non-Taxable Income (PTKP) K/3 and TK/3 categories. This finding indicates the need for adjustments to the payroll system to minimize tax differences and improve the accuracy of deductions. Keywords: Article 21 Income Tax; Calculation of Article 21 Income Tax with TER and Progressive rates; PP No. 58 of 2023.
creator: Anita Fatmawati
creator: Niken Kusumawardani
creator: Kamadie Sumanda Syafis
creator: Ratna Septiyanti
rights: Copyright (c) 2025 International Journal of Economics, Management and Accounting https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-01
publication date: 2025-11-01
volume: 3
number: 1
starting page: 39
ending page: 50
doi: 10.61132/ijema.v3i1.997

The Effect of Capital Structure and Growth on Firm Value with Dividend Policy as a Moderating Variable in FBM KLCI Companies Listed on Bursa Malaysia for the Period 2019–2023
type: item
description: The purpose of this research is to examine and ascertain how capital structure and growth affect company value in FBM KLCI businesses listed on Bursa Malaysia between 2019 and 2023, dividend policy being used as a moderating factor. The study's sample consists of 16 FBM KLCI firms that were listed on Bursa Malaysia between 2019 and 2023. The secondary data utilized was gathered from Bursa Malaysia's website and financial statement documentation studies. Descriptive analysis, panel data regression analysis, MRA, traditional assumption testing, and hypothesis testing are among the data analysis methods used. Eviews Version 13 was used to process the data for this investigation. According to the study's findings, for the 2019–2023 timeframe, capital structure significantly and favorably affects company value in FBM KLCI businesses listed on Bursa Malaysia. In these businesses, growth has no bearing on firm value. In FBM KLCI businesses listed on Bursa Malaysia for the 2019–2023 timeframe, both the correlation between capital structure and company value and the effect of growth on firm value are unaffected by dividend policy.
creator: Mellinda Sri Wardani
creator: Erlina Erlina
creator: Ibnu Austrindanney Sina Azhar
rights: Copyright (c) 2025 International Journal of Economics, Management and Accounting https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-01
publication date: 2025-11-01
volume: 3
number: 1
starting page: 51
ending page: 61
doi: 10.61132/ijema.v3i1.1000

The Role of the WTO in Global Trade and its Implications for Developing Economies
type: item
description: Global trade has long been promoted as a driver of economic growth and international cooperation. The World Trade Organization (WTO), established to ensure fairness and stability in global trade, plays a central role in shaping trade relations among nations. However, concerns persist regarding its impact on developing countries. This study aims to examine how WTO policies influence economic inequality and structural dependency in developing economies. Using a qualitative research approach, this article integrates legal and economic perspectives to analyze relevant literature and assess the WTO's institutional mechanisms. The findings reveal that, although the WTO seeks to promote equitable trade, its policies tend to favor developed countries through liberalization and intellectual property regimes that restrict policy flexibility in developing nations. These mechanisms reinforce technological dependency, reduce competitiveness, and perpetuate unequal participation in global markets. The study concludes that without institutional reform, the WTO framework will continue to sustain global trade imbalances. This article proposes alternative solutions, including enhancing regional and South–South trade cooperation, promoting fair technology transfer, and reforming the WTO's decision-making structures. These measures could foster a more inclusive and balanced trading system that supports sustainable development in the Global South.
creator: Rohmatul Laily Al Faiqoh
creator: Adinda Selvina Adhani
creator: Nur Kholis
rights: Copyright (c) 2025 International Journal of Economics, Management and Accounting https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-02
publication date: 2025-12-02
volume: 3
number: 1
starting page: 62
ending page: 69
doi: 10.61132/ijema.v3i1.1007

The Effect of Ethical Anxiety, Ethical Risk Perception, and Ethical Awareness on Students' Academic Performance Through the Use of Generative AI
type: item
description: This study analyzes the influence of Ethical Anxiety, Ethical Risk Perception, and Ethical Awareness on students’ Academic Performance, with the use of Generative AI as a mediating variable. The method employed is quantitative, using the SEM-PLS approach with 41 questionnaire items. The results indicate that the instruments are valid and reliable, with R-squared values of 0.727 for Generative AI Usage and 0.705 for Students’ Academic Performance. Surprisingly, Ethical Anxiety and Ethical Risk Perception have a significant positive effect on Generative AI Usage, which partially mediates their impact on Academic Performance. However, mediation does not occur in the relationship between Ethical Awareness and Academic Performance. These findings suggest that ethical factors play an important role, but their influence on AI usage and its impact on academic outcomes is not uniform within the academic environment.
creator: Putri Natami Nainggolan
creator: Ratna Candra Sari
rights: Copyright (c) 2025 International Journal of Economics, Management and Accounting https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-02
publication date: 2025-12-02
volume: 3
number: 1
starting page: 70
ending page: 78
doi: 10.61132/ijema.v3i1.1014

Algorithmic Trust and Digital Gharar: A Maqāṣidiyyah Framework for Evaluating Blockchain in Islamic Trade Systems
type: item
description: This study conceptually analyzes how blockchain technology reshapes the mechanisms of transparency and trust in global Islamic trade from the perspective of Islamic economics. The digitization of financial systems encourages a shift from trust based on social integrity and human relations, which traditionally form the foundation of muamalah practices, to an algorithmic trust model governed by code. In this context, this study examines how core values such as amanah and 'adl can be supported and even strengthened when economic interactions are increasingly mediated by technology. The research approach employs a qualitative-descriptive method, based on a literature review, with Miles and Huberman's analysis used to interpret the data and combine it with the normative principles of Islamic economics, thereby supporting the substance of Sharia. The main findings of this article show that blockchain has significant potential to enhance transparency, efficiency, and accountability through distributed ledgers and smart contracts, aligning with the objectives of maqāṣid al-sharī‘ah. However, despite its ability to reduce informational gharar, this technology also gives rise to new uncertainties that are technical, epistemic, and social in nature. Cases such as the DAO hack and the Terra–Luna failure confirm that technical transparency does not automatically lead to substantive justice. As a contribution, this study offers a Digital-Trust Maqāṣidiyyah framework, which positions blockchain as a means to strengthen Sharia ethics through adaptive contracts, Sharia oracles, decentralized arbitration, digital literacy, and Sharia regulatory sandboxes.
creator: Moh Ainul Yaqin
creator: Siti Kamiliyah Adriani
creator: Nur Kholis
rights: Copyright (c) 2025 International Journal of Economics, Management and Accounting https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-02
publication date: 2025-12-02
volume: 3
number: 1
starting page: 79
ending page: 90
doi: 10.61132/ijema.v3i1.1072

The Effect of Global Diversification, Exchange Rates, and Interest Rates on the Performance of Mixed Mutual Funds in Indonesia
type: item
description: This study aims to analyze the effect of global diversification, exchange rates, and interest rates on the performance of mixed mutual funds in Indonesia during the period 2020–2024. The method used is a quantitative approach with the Partial Least Squares–Structural Equation Modeling (PLS-SEM) technique, using secondary data from the Financial Services Authority, Bank Indonesia, and Bareksa. The sample consists of three mixed mutual fund products that meet the criteria of portfolio data completeness, net asset value, and performance report publication. The results show that exchange rates have a positive and significant effect on mutual fund performance, indicating that exchange rate fluctuations play an important role in determining changes in portfolio returns. The global diversification variable proved to have no significant effect, illustrating that exposure to international markets has not provided stable benefits in improving the performance of mixed mutual funds. Interest rates also did not show a significant effect because the composition of mixed portfolios was able to withstand the impact of monetary policy changes. Simultaneously, the three independent variables were able to explain 66.7 percent of the variation in mixed mutual fund performance, indicating that macroeconomic dynamics and portfolio strategies have an important contribution in influencing the performance of this collective investment instrument.
creator: Maria Yovita R Pandin
creator: Alif Fa’is Nurfadila
creator: Ahmad Fauzan Aditama
creator: Dewa Wahyu Ananta
creator: Rio Anggara Putra
creator: Anas Ramdani Putra Kurnaedi
rights: Copyright (c) 2025 International Journal of Economics, Management and Accounting https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-04
publication date: 2026-01-04
volume: 3
number: 1
starting page: 91
ending page: 100
doi: 10.61132/ijema.v3i1.1082

The Influence of Corporate Social Responsibility, Green Accounting, Intellectual Capital, and Firm Size on Financial Performance with Good Corporate Governance as a Moderating Variable
type: item
description: This study aims to determine and analyze the effect of Corporate Social Responsibility, Green Accounting, Intellectual Capital, and Firm Size on Financial Performance with Good Corporate Governance as a moderating variable. This study was conducted on mining companies listed on the Indonesia Stock Exchange (IDX) for a five-year period, namely 2020–2024. The study population consisted of 34 mining companies, with the sampling method using purposive sampling, resulting in 33 companies as research samples. The information used was derived from secondary sources, namely annual reports and sustainability reports. Multiple linear regression and Moderated Regression Analysis (MRA) were used to analyze the data, with the assistance of EViews software. The results showed that Corporate Social Responsibility had a positive and significant effect on Financial Performance. Green Accounting and Intellectual Capital also had a positive and significant effect on Corporate Social Responsibility. Meanwhile, Firm Size had a positive but insignificant effect on Financial Performance. The results of the moderation test indicate that Good Corporate Governance is unable to moderate the influence of CSR, Green Accounting, Intellectual Capital, or Firm Size on Financial Performance. This finding suggests that increasing social responsibility, implementing green accounting, and managing intellectual capital can improve the financial performance of mining companies, but their effectiveness has not been strengthened by corporate governance mechanisms.
creator: Ahmad Aulia Dalimunthe
creator: Erlina Erlina
creator: Idhar Yahya
rights: Copyright (c) 2026 International Journal of Economics, Management and Accounting https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-04
publication date: 2026-01-04
volume: 3
number: 1
starting page: 101
ending page: 116
doi: 10.61132/ijema.v3i1.1093

The Effect of Financial Ratios on Dividend Policy with Sales Growth as a Moderating Variable in Technology Sector Companies Listed on the Indonesia Stock Exchange (2019–2023)
type: item
description: This study examines the effect of financial ratios on dividend policy with sales growth as a moderating variable in technology sector companies listed on the Indonesia Stock Exchange during the period 2019–2023. Dividend policy is an important corporate decision because it reflects management considerations in balancing company growth and shareholder returns. The independent variables used in this research are profitability, liquidity, and leverage, while dividend policy is the dependent variable and sales growth acts as a moderating variable. Profitability is measured using Return on Assets (ROA), liquidity is proxied by the Current Ratio (CR), leverage is measured using the Debt to Equity Ratio (DER), and dividend policy is measured by the Dividend Payout Ratio (DPR). This study employs a quantitative approach using secondary data obtained from the annual financial statements of technology sector companies listed on the Indonesia Stock Exchange. The data are analyzed using multiple linear regression and moderated regression analysis.The results show that profitability does not have a significant effect on dividend policy, indicating that net profit generated during the year is not the main consideration in dividend distribution decisions within technology companies. Liquidity has a significant effect on dividend policy, suggesting that companies with stronger short-term financial conditions tend to have a greater ability to distribute dividends. Leverage also significantly affects dividend policy, implying that the level of corporate debt influences management decisions regarding dividend payments. Furthermore, sales growth does not moderate the relationship between profitability and dividend policy. However, sales growth is proven to moderate the effect of liquidity and leverage on dividend policy. These findings provide insights for management and investors in understanding dividend policy determinants in technology sector companies in Indonesia.
creator: Ridhani Fahlika Siregar
creator: Abdillah Arif Nasution
creator: Fadli Fadli
rights: Copyright (c) 2026 International Journal of Economics, Management and Accounting https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-06
publication date: 2026-01-06
volume: 3
number: 1
starting page: 117
ending page: 124
doi: 10.61132/ijema.v3i1.1095

The Effect of Audit Tenure on Audit Quality in Companies Listed on the Indonesia Stock Exchange
type: item
description: This study aims to analyze the effect of audit tenure on audit quality at PT Wijaya Karya (Persero) Tbk, which is listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research employs a quantitative approach with a causal associative research method. The data used are secondary data obtained from the company’s annual reports and financial statements. Data collection was conducted through documentation, while sample selection used purposive sampling. The data analysis method applied was simple linear regression to examine the effect of audit tenure on audit quality. The results indicate that audit tenure has a significant effect on audit quality, suggesting that the length of the relationship between the auditor and the client has implications for the quality of audit outcomes. These findings are expected to contribute to the development of accounting literature and serve as a consideration for regulators and companies in determining auditor engagement policies to maintain audit quality.
creator: Dito Aditia Darma Nst
creator: Najwa Rahmadini
creator: Jessica Dwi Yolanda Pandiangan
creator: Annisa Ramadhani
creator: Iin Sri Ayu Sihotang
rights: Copyright (c) 2026 International Journal of Economics, Management and Accounting https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-19
publication date: 2026-01-19
volume: 3
number: 1
starting page: 125
ending page: 129
doi: 10.61132/ijema.v3i1.1118

The Role of Employee Training and Organizational Culture Improving SME Performance with Innovation as a Mediator
type: item
description: The strategic role of SMEs in the Indonesian economy and the phenomena of declining performance as a result of the Covid-19 pandemic motivated author to research this sector. Various internal problems make it difficult for SMEs to improve their performance and competitiveness in a competitive business environment. Using the dynamic capability perspective, this study examines the influence of human resource configuration through employee training and organizational culture which is able to encourage innovation that improves SME performance. This study uses purposive sampling technique and data collection is done through questionnaires and interviews with 122 SMEs in East Java. Data analysis is carried out using PLS SEM. The research results show that employee training does not have a direct effect on SME performance, however employee training is able to encourage innovation which has an impact on improving SME performance On the other hand, organizational culture has a significant direct and indirect effect on SME performance trough innovation. Results of this study can be used as a consideration by SME owners in making business decisions in order to improve their performance. From the theoretical side, the results of this study confirm the dynamic capability theory by Teece and Pisano regarding the key role of innovation and Becker's opinion from a human resource management perspective which states that employee training must be designed systematically according to the long-term needs of the organization in order to have an impact on improving organizational performance.
creator: Andar Budi Setiawan
creator: Armanu Armanu
rights: Copyright (c) 2026 International Journal of Economics, Management and Accounting https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-23
publication date: 2026-01-23
volume: 3
number: 1
starting page: 130
ending page: 142
doi: 10.61132/ijema.v3i1.1122

https://international.areai.or.id/index.php/IJEMA/article/view/1129
type: item
title: The Role of Self Control in Mediating the Influence of Social Media Advertising Exposure and Digital Financial Literacy on the Consumptive Behavior of Grade XI High School Students in South Kotabumi District, North Lampung Regency
description: This study aims to analyze the effect of social media advertising exposure and digital financial literacy on consumptive behavior, with self-control as a mediating variable among 11th grade high school students in Kotabumi Selatan District. This quantitative study involved 267 respondents from five public and private high schools selected using proportional sampling techniques. Data were collected through structured questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that exposure to social media advertising has a significant positive effect on consumptive behavior, indicating that higher advertising exposure increases students’ tendency toward excessive consumption. However, advertising exposure does not have a significant effect on self-control. Digital financial literacy has a significant positive effect on self-control, but does not directly influence consumptive behavior. Furthermore, self-control has a significant negative effect on consumptive behavior and plays a mediating role in the relationship between digital financial literacy and consumptive behavior. These findings confirm that strengthening digital financial literacy is crucial for improving adolescents’ self-control and reducing consumptive behavior in the digital era.
creator: Latifah Asmul Faoziah
creator: Maimun Sholeh
rights: Copyright (c) 2026 International Journal of Economics, Management and Accounting https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-28
publication date: 2026-01-28
volume: 3
number: 1
starting page: 143
ending page: 153
doi: 10.61132/ijema.v3i1.1129

Improving the Quality of Islamic Boarding School Education through Organizational Commitment of Human Resources
type: item
description: Improving the quality of Islamic boarding school education is essential to meet the demands of modern times and global competition. These institutions are expected not only to produce academically capable students but also those with strong character, noble morals, and spirituality. A key factor influencing the quality of Islamic boarding school education is the organizational commitment of human resources, particularly educators and educational staff. This study examines the role of human resource commitment in enhancing the quality of Islamic boarding school education, using a library research method by reviewing books, journals, and previous studies on organizational commitment and education quality. The findings highlight that organizational commitment, expressed through affective, normative, and sustained commitment, significantly impacts education quality. These dimensions encourage educators and staff to work professionally and responsibly, focusing on quality in both learning and management. Additionally, pesantren leadership and an organizational culture rooted in Islamic values further strengthen this commitment, leading to a positive and sustainable impact on education quality. The study concludes that fostering strong organizational commitment is crucial for improving pesantren education, urging managers to prioritize human resource development through effective management, visionary leadership, and a conducive organizational culture.
creator: Jafar Syahbuddin Ritonga
rights: Copyright (c) 2026 International Journal of Economics, Management and Accounting https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-28
publication date: 2026-01-28
volume: 3
number: 1
starting page: 154
ending page: 162
doi: 10.61132/ijema.v3i1.1130

Market Reaction and Firm Value: A Governance, Risk and Compliance Disclosure Perspective
type: item
description: This study aims to analyze the effect of Governance, Risk, and Compliance (GRC) disclosure on market reaction and firm value in the banking sector listed on the Indonesia Stock Exchange during the 2019–2023 period. The research sample was determined using purposive sampling, comprising 8 companies with observations over 5 years, resulting in a total of 40 annual reports. Data were collected through documentation of annual reports and analyzed using multiple linear regression. The results indicate that governance disclosure, risk disclosure, and compliance disclosure simultaneously have a significant positive effect on market reaction, suggesting that higher levels of GRC disclosure can enhance positive investor responses. Meanwhile, only governance disclosure and risk disclosure have a significant positive effect on firm value, whereas compliance disclosure does not show a significant impact. These findings align with positive accounting theory, which states that managers strategically use information disclosure to influence investor perceptions, increase market confidence, and drive firm value growth. This study provides important implications for company management to improve the quality of GRC disclosure as a market communication strategy and for investors in assessing the performance and growth potential of firms.
creator: I Kadek Jonh Stiawan
rights: Copyright (c) 2026 International Journal of Economics, Management and Accounting https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-03
publication date: 2026-02-03
volume: 3
number: 1
starting page: 163
ending page: 170
doi: 10.61132/ijema.v3i1.1131

Challenges and Opportunities for MSMEs in Accessing the Global Market: Qualitative Analysis through In-Depth Inter-views with Export-Oriented MSME Entrepreneurs
type: item
description: Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia's economy with a contribution of more than 60 percent to the Gross Domestic Product and the absorption of 97 percent of the national workforce, but their participation in international trade is still low with only 14 percent involved in export activities. This research aims to analyze the challenges and opportunities faced by MSMEs in accessing the global market and identify adaptation strategies developed by entrepreneurs. A qualitative method with a phenomenological approach was applied through in-depth interviews with 18 export-oriented MSME owners and managers in East Java who were selected by purposive sampling. Thematic analysis using ATLAS.ti revealed seven main challenges including limited access to capital, complexity of export regulations, constraints on production capacity and quality consistency, language and cross-cultural communication barriers, lack of international market information, logistics infrastructure problems, and intensive competition. On the other hand, four strategic opportunities were identified, namely increasing demand for sustainable authentic products, accelerating digitalization and e-commerce, utilizing free trade agreements, and ethical consumerism trends. MSMEs develop effective adaptation strategies in the form of strategic collaboration, product differentiation with premium positioning, the use of digital technology, and a focus on specific market niches. The research emphasizes that the successful internationalization of MSMEs requires a holistic approach integrating internal capacity building with the support of a conducive external ecosystem.
creator: Fatmasari Endayani
creator: Sudarmiatin Sudarmiatin
creator: Heri Pratikto
rights: Copyright (c) 2026 International Journal of Economics, Management and Accounting https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-12
publication date: 2026-02-12
volume: 3
number: 1
starting page: 171
ending page: 183
doi: 10.61132/ijema.v3i1.1145

The Effect of Earnings Quality and Dividend Policy on Firm Value
type: item
description: This study examines the influence of earnings quality and dividend policy on firm value at PT Alkindo Naratama Tbk during the period 2014–2024. Firm value is measured using the Price to Book Value (PBV), earnings quality is proxied by the ratio of operating cash flow to net income (QOE), and dividend policy is measured using the Dividend Payout Ratio (DPR). This research adopts a quantitative approach with an associative causal design using secondary data obtained from the company’s quarterly financial reports over eleven years, resulting in 44 observations. The analysis method applied is multiple linear regression. The findings reveal that earnings quality has a positive and significant impact on firm value. Dividend policy also shows a positive and significant effect on firm value. Simultaneously, earnings quality and dividend policy significantly influence firm value. The coefficient of determination indicates that a large proportion of firm value variation can be explained by these two variables. These results support signaling theory, which suggests that high earnings quality and stable dividend distribution provide positive signals to investors and increase market confidence in the company. The study contributes to financial management literature by highlighting the importance of financial performance indicators in determining firm value.
creator: Anardia Destiyana
creator: Jeni Irnawati
rights: Copyright (c) 2026 International Journal of Economics, Management and Accounting https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-12
publication date: 2026-03-12
volume: 3
number: 1
starting page: 184
ending page: 195
doi: 10.61132/ijema.v3i1.1159

Content and Ease of Use Influencing Electronic Medical Record Net Benefits: The Role of Actual Use
type: item
description: The implementation of Electronic Medical Records (EMR) has become an important element in improving healthcare service quality, efficiency, and patient safety in hospitals. However, the benefits of EMR depend not only on system availability but also on the quality of the information provided and how actively the system is used by healthcare professionals. This study aims to analyze the influence of electronic medical record content and perceived ease of use on the net benefits of EMR, with actual system use acting as an intervening variable. The research applied a quantitative approach with a cross-sectional design conducted at RSM Hospital. The population consisted of all general practitioners and specialist doctors working at the hospital, totaling 51 respondents, and the study used a total sampling technique. Data were collected through structured questionnaires measured using a Likert scale and analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The results show that EMR content and perceived ease of use significantly influence the net benefits of EMR. Both variables also significantly affect the actual use of the system, while actual use significantly influences the benefits obtained. Furthermore, actual use mediates the relationship between EMR content, ease of use, and net benefits, indicating that better information quality and usability can encourage greater system utilization and maximize the advantages of EMR implementation.
creator: Bastianus Alfian Juatmadja
creator: Hosizah Markam
creator: Natsir Nugroho
rights: Copyright (c) 2026 International Journal of Economics, Management and Accounting https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-16
publication date: 2026-03-16
volume: 3
number: 1
starting page: 196
ending page: 208
doi: 10.61132/ijema.v3i1.1160

Understanding Organizational Citizenship Behavior: The Roles of Personality, Work Engagement, and Work Motivation
type: item
description: This study examines the impact of personality and work engagement on Organizational Citizenship Behavior (OCB), with work motivation serving as a mediating variable, among inpatient nurses at South Jakarta Type B Hospital. OCB is crucial for enhancing organizational performance and service quality, especially in healthcare settings, where nurses' extra-role behaviors significantly contribute to patient care. The research utilized a quantitative approach with a survey design, involving 143 nurses from infection and critical inpatient wards. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that personality positively influences both work motivation and OCB. Work engagement also positively impacts work motivation and OCB. Additionally, work motivation significantly affects OCB and partially mediates the relationship between personality, work engagement, and OCB. These findings suggest that fostering nurses' work engagement and motivation, supported by positive personality traits, can enhance OCB, leading to better organizational performance and improved healthcare service quality.
creator: Defi Cynthia Dewi
creator: Rokiah Kusumapradja
creator: Duta Liana
creator: Noorsidi Aizuddin Bin Mat Noor
rights: Copyright (c) 2026 International Journal of Economics, Management and Accounting https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-17
publication date: 2026-03-17
volume: 3
number: 1
starting page: 209
ending page: 226
doi: 10.61132/ijema.v3i1.1161