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

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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  DOI : https://doi.org/10.61132/ijema.v1i4.277
  

  Abstract View: 32, Download: 24

• 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: 17, Download: 26

• 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: 12, Download: 10

• 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: 31, Download: 11

• 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: 49, Download: 23

• 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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  DOI : https://doi.org/10.61132/ijema.v1i3.153
  

  Abstract View: 24, Download: 8

• 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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  DOI : https://doi.org/10.61132/ijema.v1i4.227
  

  Abstract View: 233, Download: 232

• 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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  DOI : https://doi.org/10.61132/ijema.v1i4.229
  

  Abstract View: 41, Download: 20

• 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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  DOI : https://doi.org/10.61132/ijema.v1i4.235
  

  Abstract View: 30, Download: 22

• 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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  DOI : https://doi.org/10.61132/ijema.v1i4.241
  

  Abstract View: 18, Download: 18

• 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

  • PDF
  DOI : https://doi.org/10.61132/ijema.v1i4.247
  

  Abstract View: 17, Download: 13

• 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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  DOI : https://doi.org/10.61132/ijema.v1i4.248
  

  Abstract View: 45, Download: 26

• 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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  DOI : https://doi.org/10.61132/ijema.v1i4.254
  

  Abstract View: 26, Download: 14

• 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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  DOI : https://doi.org/10.61132/ijema.v1i4.256
  

  Abstract View: 86, Download: 37

• 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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  DOI : https://doi.org/10.61132/ijema.v1i4.262
  

  Abstract View: 31, Download: 14

• 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

  • pdf
  DOI : https://doi.org/10.61132/ijema.v1i4.263
  

  Abstract View: 32, Download: 33

• 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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  DOI : https://doi.org/10.61132/ijema.v1i4.265
  

  Abstract View: 45, Download: 50

• 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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  DOI : https://doi.org/10.61132/ijema.v1i4.269
  

  Abstract View: 28, Download: 15

• 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

  • pdf
  DOI : https://doi.org/10.61132/ijema.v1i4.272
  

  Abstract View: 19, Download: 13

• 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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  DOI : https://doi.org/10.61132/ijema.v1i4.270
  

  Abstract View: 27, Download: 16

• 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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  DOI : https://doi.org/10.61132/ijema.v1i4.274
  

  Abstract View: 17, Download: 17

• 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

  • pdf
  DOI : https://doi.org/10.61132/ijema.v1i4.273
  

  Abstract View: 20, Download: 12

• 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

  • PDF
  DOI : https://doi.org/10.61132/ijema.v1i4.275
  

  Abstract View: 19, Download: 19

• 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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  DOI : https://doi.org/10.61132/ijema.v1i4.280
  

  Abstract View: 15, Download: 9

• 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

  • pdf
  DOI : https://doi.org/10.61132/ijema.v1i4.279
  

  Abstract View: 22, Download: 12

• 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

  • pdf
  DOI : https://doi.org/10.61132/ijema.v1i4.284
  

  Abstract View: 19, Download: 8

• 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

  • pdf
  DOI : https://doi.org/10.61132/ijema.v1i4.285
  

  Abstract View: 14, Download: 12

• 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

  • pdf
  DOI : https://doi.org/10.61132/ijema.v1i4.286
  

  Abstract View: 25, Download: 13

• 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

  • pdf
  DOI : https://doi.org/10.61132/ijema.v1i4.288
  

  Abstract View: 27, Download: 25

• 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

  • pdf
  DOI : https://doi.org/10.61132/ijema.v1i4.293
  

  Abstract View: 24, Download: 24

• 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

  • PDF
  DOI : https://doi.org/10.61132/ijema.v1i4.295
  

  Abstract View: 16, Download: 8