Vol. 1 No. 4 (2024): December : International Journal of Economics, Management and Accounting

International Journal of Economics, Management and Accounting; 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 (March, June, September dan December)

DOI: https://doi.org/10.61132/ijema.v1i4

Published: 2024-09-04

Articles

Effect Of Operating Leverage On The Market Value Of Common Shares: An Applied Study

Iftikhar Jabbar Abed, Universitas Al-Qadisiyah, Iraq

Majid Fahem Jaafar, Universitas Al-Qadisiyah, Iraq

357-369
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Abstract View: 24, Download: 15
Analysis Of The Internal Control System Of Pettty Cash Fund Demand At PT Bank Syariah Indonesia KCP Surabaya Ampel Mas Mansyur

Cholifatul Rochmah, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia

Sri Trisnaningsih, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia

01-11
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Abstract View: 16, Download: 24
Fairness Analysis Of Long-Term Debt Balance On Financial Statements Of Foundation A By KAP DS

Irma Novita Sari, UPN Veteran Jawa Timur, Indonesia

Sri Trisnaningsih, UPN Veteran Jawa Timur, Indonesia

12-24
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Abstract View: 10, Download: 9
Operational Audit Analysis In Testing The Effectivieness Of Control Of Operating Expenses At Foundation B By KAP DE

Natalia Dwi Wulandari, UPN “Veteran” Jawa Timur, Surabaya, Indonesia

Sri Trisnaningsih, UPN “Veteran” Jawa Timur, Surabaya, Indonesia

25-36
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Abstract View: 30, Download: 7
Analysis Of Audit Procedures On Fixed Assets At PT. Idt By Kap Djoko Soerjadi

Rheza Ernowo Wicaksono, National Development University “Veteran” of East Java, Indonesia

Sri Trisnaningsih, National Development University “Veteran” of East Java, Indonesia

37-47
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Abstract View: 43, Download: 20
Analysis of the Impact of Digitalization of Payments on the Preparation of Financial Reports in MSMEs in Lakarsantri District

Nanda Putri Widianti, UPN “Veteran” East Java Surabaya, Indonesia

Sri Trisnaningsih, UPN “Veteran” East Java Surabaya, Indonesia

48-59
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Abstract View: 24, Download: 5
Regulating Buy Now Pay Later (BNPL) in Asean: a Comparative Analysis on Regulatory Challenges and Opportunities

Luci Irawati, Universitas Trisakti, Indonesia

Muhammad Zilal Hamzah, Universitas Trisakti, Indonesia

Eleonora Sofilda, Universitas Trisakti, Indonesia

60-81
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Abstract View: 178, Download: 156
An Evaluation Of The Treasury Single Account (TSA) As An Instrument Of Financial Prudence and Management In Nigeria: Methodology Analysis (OAGF) 2015-2024.

Sulaiman Taiwo Hassan, Universitas Mahkota, Nigeria

Iyere Samuel Iheonkhan, Universitas Negeri Nassarawa, Indonesia

Ma. Viktoria Monique M. Hawod, Institut Pendidikan Bisnis dan Komputasi, Philippines

Franchezka Nicole L. Calicdan, Institut Pendidikan Bisnis dan Komputasi, Philippines

Pauline Kate M. Coronel, Institut Pendidikan Bisnis dan Komputasi, Philippines

82-98
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Abstract View: 36, Download: 10
The Influence of Education Level, Technology and Regional Original Income on Economic Growth in Districts/Cities of Bali Province

Mutiara Tria Natalia Sitorus, Udayana University, Indonesia

Anak Agung Putu Bagus Widanta, Udayana University, Indonesia

99-115
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Abstract View: 29, Download: 15
Soft Skills and Their Role in the Quality of Accounting Profits: An Exploratory Study of the Opinions of a Sample of Accountants of Industrial Companies in Nineveh Governorate

Anfal Saber Sharif, Northern Technical University , Iraq

Ola Majid Basheer, Northern Technical University, Iraq

Bakr Ayoob Saleh, Northern Technical University, Iraq

116-129
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Abstract View: 18, Download: 13
Evaluation of the Raw Material Purchasing Accounting System at PT Varia Usaha Beton

Finanda Salsahira, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya, Indonesia

Oryza Tannar, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya, Indonesia

130-140
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Abstract View: 17, Download: 6
Pengaruh Kompetensi Karyawan, Motivasi Kerja, dan Kepuasan Kerja Terhadap Kinerja Sistem Informasi Akuntansi di LPD

Putu Ardia Cahayanti, Universitas Udayana, Indonesia

I Ketut Yadnyana, Universitas Udayana, Indonesia

141-154
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Abstract View: 43, Download: 15
Determinants of Company Value with Company Growth as a Moderating Variable

Putri Jesika Butar-butar, Udayana University, Indonesia

I Dewa Nym Badera, Udayana University, Indonesia

155-164
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Abstract View: 24, Download: 9
The Influence of Perceived Organizational Support on Organizational Citizenship Behavior with Organizational Commitment as a Mediating Variable (Study on Nook Restaurant Bali Employees)

Gede Rio Selwy Ferdinan, Universitas Udayana, Indonesia

I Gusti Ayu Manuati Dewi, Universitas Udayana, Indonesia

165-182
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Abstract View: 76, Download: 18
Is Tax Avoidance in the Mining Industry Moderated By Company Size

Desi Pratiwi Adhila Khoirunnisa, UIN Maulana Malik Ibrahim Malang, Indonesia

Putri Wulandari Hari Rachman, UIN Maulana Malik Ibrahim Malang, Indonesia

Puji Endah Purnamasari, UIN Maulana Malik Ibrahim Malang, Indonesia

Mardiana Mardiana, UIN Maulana Malik Ibrahim Malang, Indonesia

183-201
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Abstract View: 27, Download: 8
The Role of Transformational Leadership in Enhancing the Sustainable Performance of Organizations An Exploratory Study of the Opinions of a Sample of Educational Leaders at the University of Qadisiya

Nadia Kazem Awad Hussein, University of Al-Qadisiyah, Iraq

Majid Fahem Jaafar, University of Al-Qadisiyah, Iraq

202-213
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Abstract View: 29, Download: 26
The Implementation of SEOJK No. 16/2021 Regulation and External Assurance Statements on Corporate Sustainability Reporting on Indonesia Stock Exchange

Tiara Chairunissa F, Univesity of Lampung, Indonesia

Susi Sarumpaet, Univesity of Lampung, Indonesia

214-229
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Abstract View: 40, Download: 29
Evaluating Internal Audit Quality (Evidence From Iraq)

Abdllah Abdulnabi Waheed, Al-Qadisiyah University, Iraq

A.M.D. Maytham Bader Bawie Al-Sfan, Al-Qadisiyah University, Iraq

230-257
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Abstract View: 23, Download: 10
Analysis Determining Factors of Profitability The Infrastructure, Utilities and Transportation Sector Firms

Amri Amrulloh, Politeknik Negeri Madiun, Indonesia

Halleina Rejeki Putri Hartono, Politeknik Negeri Madiun, Indonesia

Yopie Diondy Kurniawan, Politeknik Negeri Madiun, Indonesia

Amalia Kulsum, Politeknik Negeri Madiun, Indonesia

258-263
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Abstract View: 15, Download: 9
Catalysing the People's Economy in the Era of Global Transformation: Innovation and Digitalization of MSMEs

Irwan Adimas Ganda Saputra, Universitas Negeri Surabaya, Indonesia

Waspodo Tjipto Subroto, Universitas Negeri Surabaya, Indonesia

Norida Candra Sakti, Universitas Negeri Surabaya, Indonesia

Angga Martha Mahendra, Universitas Negeri Surabaya, Indonesia

264-280
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Abstract View: 20, Download: 8
The Influence of the Implementation of International Financial Accounting Standards (IFRS) and Audit Quality

Rahmad Dani, Akademi Akuntansi YPK Medan, Indonesia

Mardiah Hasanah Nasution, Akademi Akuntansi YPK Medan, Indonesia

Ayu Andira, Akademi Akuntansi YPK Medan, Indonesia

281-294
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Abstract View: 15, Download: 9
Predictive Analysis of Financial Statements and Its Role in Achieving Sustainability and Rationalizing Administrative Decisions: An Applied Study

Shaymaa Abdulhusein Abdulkadhim Alisawi, University of Al-Qadisiyah, Iraq

295-310
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Abstract View: 16, Download: 9
The Effect of Capital Expenditure, Local Own Revenue, Audit Opinions, and Audit Findings on Corruption

Febrina Amelia Valentina, Lampung University, Indonesia

Tri Joko Prasetyo, Lampung University, Indonesia

Sari Indah Oktanti Sembiring, Lampung University, Indonesia

311-325
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Abstract View: 9, Download: 8
Adopting a Culture of Total Quality Management in Measuring Green Costs and its Reflection in Improving the Indicators of Continuity and Growth a Survey of Some Industrial Companies in Sudan

Faris Abdulzahra Abdulhussin Alkhalidy, Imam Al-Kadhum University College, Iraq

Asaad Sasaa Agrab, Al-Qadisiya University , Iraq

Hassanein Ali Salman, Al-Furat Al-awsat Technical University, Iraq

326-352
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Abstract View: 9, Download: 6
Consumer Behavior Of E-Commerce Users Of Udayana University Students

Yolivia Della Desia Purba, Universitas Udayana, Indonesia

Ida Ayu Nyoman Saskara, Universitas Udayana, Indonesia

Surya Dewi Rustariyuni, Universitas Udayana, Indonesia

334-356
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Abstract View: 16, Download: 8
Analysis of the Board of Commissioners, Board of Directors, and Internal Audit on Competitiveness

Suparlan Suparlan, University of Mataram, Indonesia

Nandyta Frismaya Putri, University of Mataram, Indonesia

Ramlah Budiarti, University of Mataram, Indonesia

Rika Apriana, University of Mataram, Indonesia

Ulfa Tiana, University of Mataram, Indonesia

357-376
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Abstract View: 15, Download: 4
The Effect Of Marketing and Market Knowledge In Achieving Sustainable Marketing Performance An Applied Study In A Sample Of Iraqi Industrial Companies

Ahmed Kadem Abed AL Aboudy, Universitas Al-Qadisiyah, Iraq

Nadia Kazem Awad Hussein, Universitas Al-Qadisiyah, Iraq

Majid Fahem Jaafar, Universitas Al-Qadisiyah, Iraq

377-391
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Abstract View: 8, Download: 7
The Impact Of Strategic Vigilance On Strategic Success: An Analytical Study Of The Opinions Of A Sample Of Lecturers At Samarra University

Mohammed Ahmed Mhmood, Universitas Samarra, Iraq

392-412
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Abstract View: 19, Download: 4
The Impact Of Applying Digital Transformation On The Effectiveness Of Accounting Information an Analytical Study Of The Opinions Of a Sample Of Employees In Private Banks In Baghdad Governorate

Ali Ibrahim Ahmed, Universitas Samarra, Iraq

Mohammed Ahmed Mhmood, Universitas Samarra, Iraq

413-429
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Abstract View: 18, Download: 6
Technical Analysis of Stock Price Movements Using Fibonacci Retracement and Moving Average Convergence Divergence Approaches Study on Banking Stocks in the LQ45 Index

I Kadek Dwik Darmawan, Universitas Udayana, Indonesia

Henny Rahyuda, Universitas Udayana , Indonesia

430-449
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Abstract View: 20, Download: 12
Analysis of Inequality Structure and Its Correlation With Government Expenditure : A Study of Western Indonesia

Ririn Nopiah, University of Bengkulu, Indonesia

Barika Barika, University of Bengkulu, Indonesia

Septriani Septriani, University of Bengkulu, Indonesia

450-468
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Abstract View: 11, Download: 5

Vol. 1 No. 4 (2024): December : International Journal of Economics, Management and Accounting

Articles

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