Vol. 2 No. 1 (2025): International Journal of Economics, Management and Accounting

Articles

• The Role of Responsibility Accounting in Cost Control in Some Sectors: Literature Review

  Lina Rosyidah,  UPN “Veteran” East Java,  Indonesia

  Sri Trisnaningsih,  UPN “Veteran” East Java,  Indonesia

  01-12

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  • PLAGIARISME
  DOI : https://doi.org/10.61132/ijema.v2i1.287
  

  Abstract View: 495, Download: 40

• Analysis of Professional Ethics Violations At Anderson and Public Accounting Firm Indonesia

  Syamsiyatur Robi’ah,  UPN “Veteran” East Java,  Indonesia

  Sri Trisnaningsih,  UPN “Veteran” East Java,  Indonesia

  13-20

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  • PLAGIARISME
  DOI : https://doi.org/10.61132/ijema.v1i4.278
  

  Abstract View: 211, Download: 41

• The Role of Accounting in Performance Evaluation to Optimize Organizational Performance

  Siti Alya Noviani,  Universitas Pembangunan Nasional “Veteran” Jawa Timur,  Indonesia

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

  21-26

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  • PLAGIARISME
  DOI : https://doi.org/10.61132/ijema.v2i1.290
  

  Abstract View: 167, Download: 35

• Analysis Of Professional Ethics Violations At Anderson and Public Accounting Firm Indonesia

  Syamsiyatur Robi’ah,  UPN “Veteran” East Java,  Indonesia

  Sri Trisnaningsih,  UPN Veteran Jawa Timur,  Indonesia

  27-34

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  • plagiarisme
  DOI : https://doi.org/10.61132/ijema.v2i1.291
  

  Abstract View: 218, Download: 29

• Literature Study: The Role Of Management Accounting System and Decentralization On Managerial Performance

  Larasati Pingkan,  UPN Veteran Jawa Timur,  Indonesia

  Sri Trisnaningsih,  UPN Veteran Jawa Timur,  Indonesia

  35-41

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  • plagiarisme
  DOI : https://doi.org/10.61132/ijema.v2i1.292
  

  Abstract View: 245, Download: 30

• The Influence of Product Quality, Brand Image, and E-Wom on Repurchase Intention of Samsung Brand Smartphones

  I Made Dananjaya,  Universitas Udayana,  Indonesia

  Ni Nyoman Kerti Yasa,  Universitas Udayana,  Indonesia

  42-59

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  DOI : https://doi.org/10.61132/ijema.v2i1.378
  

  Abstract View: 748, Download: 364

• Scientometrical Analysis On The Use Of Cost Information In Decision Making By Using Managirieal Accounting Cocept

  Alnujaimi Aws Saeed Mirdan,  IRAQ-University of Wasit -College of Administration and Economics Department of Financial and Banking Sciences,  Iraq

  60-72

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  DOI : https://doi.org/10.61132/ijema.v2i1.380
  

  Abstract View: 156, Download: 149

• Exploration of Flip.id Application Usage with UTAUT2 and Perceived Credibility as a Mediator

  Farah Nabilah,  University of Jember,  Indonesia

  Alfi Alif,  University of Jember,  Indonesia

  Muhammad Miqdad,  University of Jember,  Indonesia

  73-89

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  DOI : https://doi.org/10.61132/ijema.v2i1.381
  

  Abstract View: 195, Download: 97

• Measuring The Impact Of The Effectiveness Of A Training Program According To The Dimensions Of Professional Motivation In Improving Job Satisfaction For Accountants

  Mohammed Kadhim Al-Abboodi,  University of Sfax,  Tunisia

  Mondher Fakhfakh,  University of Sfax,  Tunisia

  90-102

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  DOI : https://doi.org/10.61132/ijema.v2i1.388
  

  Abstract View: 150, Download: 119

• Effectiveness of Performance of Government Internal Supervisory Apparatus (APIP) in Utilizing E-Audit

  Munfarida Rizky Mutamimmah,  Universitas Jember,  Indonesia

  Taufik Kurrohman,  Universitas Jember,  Indonesia

  Alfi Arif,  Universitas Jember,  Indonesia

  103-109

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  DOI : https://doi.org/10.61132/ijema.v2i1.396
  

  Abstract View: 99, Download: 75

• Analysis of the Influence of Profit Management and Financial Performance on Company Value Empirical Study on Non-Financial State-Owned Companies Period 2019 – 2023

  Aditia Sepdiansyah,  Universitas Lampung,  Indonesia

  110-126

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  DOI : https://doi.org/10.61132/ijema.v2i1.401
  

  Abstract View: 129, Download: 141

• Factors Inhibiting Land And Building Taxpayer Compliance In Sei Sikambing B Village, Medan Sunggal

  Afrida Yani Siahaan,  Universitas Pembangunan Panca Budi,  Indonesia

  Nurhalizah Nurhalizah,  Universitas Pembangunan Panca Budi,  Indonesia

  Vinka Atira Werdy,  Universitas Pembangunan Panca Budi,  Indonesia

  Galih Supraja,  Universitas Pembangunan Panca Budi,  Indonesia

  127-133

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  DOI : https://doi.org/10.61132/ijema.v2i1.402
  

  Abstract View: 123, Download: 72

• Analysis of the Level of Competitiveness of Indonesian Mangosteen, Mango, and Guava Exports in the International Market

  Yustina Medy Rosila Christy,  Universitas Udayana,  Indonesia

  Ni Ketut Budiningsih,  Universitas Udayana,  Indonesia

  146-159

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  DOI : https://doi.org/10.61132/ijema.v2i1.377
  

  Abstract View: 229, Download: 116

• The Influence of Audit Materiality, Compliance with Audit Standards (SA), Material Misstatement on Sustainability Performance and Audit Opinion with Fairness Principle as Moderating Variable (On Mining Companies Listed on the IDX in 2019-2023)

  Vivi Armadhani,  Universitas 17 Agustus 1945 Surabaya,  Indonesia

  Tri Ratnawati,  Universitas 17 Agustus 1945 Surabaya,  Ghana

  160-173

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  DOI : https://doi.org/10.61132/ijema.v2i1.408
  

  Abstract View: 180, Download: 88

• The Influence of Regional Original Income, Capital Expenditure and Employee Expenditure on the Level of Regional Financial Independence in Regencies/Cities in East Java Province in 2020-2023

  Sindy Utami,  Universitas 17 Agustus 1945 Surabaya,  Indonesia

  Maulidah Narastri,  Universitas 17 Agustus 1945 Surabaya,  Indonesia

  174-188

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  DOI : https://doi.org/10.61132/ijema.v2i1.411
  

  Abstract View: 123, Download: 104

• The Influence of Accounting Systems and Information Systems on the Village Development Index (a Study in Villages in Central Sulawesi Province)

  Abdilah Rifa'i Latif,  Universitas Tadulako,  Indonesia

  Andi Chairil Furqan,  Universitas Tadulako,  Indonesia

  Femilia Zahra,  Universitas Tadulako,  Indonesia

  Muhammad Din,  Universitas Tadulako,  Indonesia

  Rasyid Muhammad Hartoyo,  Universitas Tadulako,  Indonesia

  Stevin David,  Universitas Tadulako,  Indonesia

  189-199

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  DOI : https://doi.org/10.61132/ijema.v2i1.407
  

  Abstract View: 151, Download: 83

• Corporate Social Responsibility (CSR) Disclosure Behavior in the Global Business Sector

  Nandyta Frismaya Putri,  University of Mataram,  Indonesia

  Armiani Armiani,  University of Mataram,  Indonesia

  200-212

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  DOI : https://doi.org/10.61132/ijema.v2i1.413
  

  Abstract View: 100, Download: 76

• How Artificial Intelligence Has Impacted Accounting: A Systematic Literature Review

  Rika Apriana,  Mataram University,  Indonesia

  Armiani Armiani,  STIE AMM Mataram,  Indonesia

  213-220

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  DOI : https://doi.org/10.61132/ijema.v2i1.416
  

  Abstract View: 481, Download: 226

• Impact of Viral Marketing and Gimmick Marketing on Transformation of Customer Behavior Mediated by Influencer Marketing

  Yoesoep Edhie Rachmad,  Indonesian School of Economics (STIESIA), Surabaya,  Indonesia

  Budiyanto Budiyanto,  Indonesian School of Economics (STIESIA), Surabaya,  Indonesia

  Khuzaini Khuzaini,  Indonesian School of Economics (STIESIA), Surabaya,  Indonesia

  221-233

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  DOI : https://doi.org/10.61132/ijema.v2i1.419
  

  Abstract View: 1741, Download: 444

• The Role of Positive Emotion in Mediating the Influence of Store Atmosphere on Impulse Buying (A Study on Customers of Uniqlo Outlet at Mall Bali Galeria)

  Putu Yuan Barananda,  Udayana University,  Indonesia

  Gede Suparna,  Udayana University,  Indonesia

  234-253

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  DOI : https://doi.org/10.61132/ijema.v2i1.421
  

  Abstract View: 186, Download: 122

• Do the Disclosure of Environmental Management Accounting and Independent Assurance Affect Profitability?

  Hempry Putuhena,  Pattimura University,  Indonesia

  Leonard D. M. Sangur,  Indonesia University,  Indonesia

  M. Rifkhi Fauzan S,  Pattimura University,  Indonesia

  Paskanova C Gainau,  Pattimura University,  Indonesia

  254-268

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  DOI : https://doi.org/10.61132/ijema.v2i1.430
  

  Abstract View: 253, Download: 118

• Literature Review : The Effect of Forensic Audit, Internal Control, Whistleblowing System, Good Corporate Governance, and Organizational Culture on Fraud Prevention

  Azwan Bastian,  Universitas Pembangunan Panca Budi,  Indonesia

  Hasbiyana Haudi Nasution,  Universitas Pembangunan Panca Budi,  Indonesia

  Aji Haviz,  Universitas Pembangunan Panca Budi,  Indonesia

  Handriyani Dwilita,  Universitas Pembangunan Panca Budi,  Indonesia

  269-284

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  DOI : https://doi.org/10.61132/ijema.v2i1.436
  

  Abstract View: 149, Download: 101

• Supply Chain and Inter-Cost (Cost Management Across Organizational Boundaries) Using ERP System in Diwaniyah Textile Factory

  Maytham Azeez Khzaee,  University of Al-Qadisiyah,  Iraq

  285-297

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  DOI : https://doi.org/10.61132/ijema.v2i1.431
  

  Abstract View: 69, Download: 59

• Dynamics Of Working Capital, Profitability, and Capital Structure: Implications For Corporate Sustainability in The Context Of Effective Tax Rates

  Elia Rossa,  Universitas Bhayangkara Jakarta Raya,  Indonesia

  Nera Marinda Machdar,  Universitas Bhayangkara Jakarta Raya,  Indonesia

  Adler Haymans Manurung,  Universitas Bhayangkara Jakarta Raya,  Indonesia

  298-314

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  DOI : https://doi.org/10.61132/ijema.v2i1.437
  

  Abstract View: 157, Download: 98

• The Implementation of Talent Management System in Retaining Millennial Generation Employees

  Fatmasari Endayani,  Universitas Merdeka Malang,  Indonesia

  Ernita Dian Puspasari,  Universitas Merdeka Malang,  Indonesia

  Saman Saman,  Universitas Merdeka Malang,  Indonesia

  315-330

  • pdf
  DOI : https://doi.org/10.61132/ijema.v2i1.442
  

  Abstract View: 173, Download: 65

• The Moderating Role of Brand Love and Brand Obsess in Customer-Oriented Deviance: An Exploratory Study

  Zaki Muhammad Abbas,  AL -Furat AL -Awsat Technical University,Technical Institute of Dewaniya, Iraq,,  Iraq

  Saif Ali Jasim,  Iraq

  Afrah Raheem Idan,  Iraq

  331-347

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  DOI : https://doi.org/10.61132/ijema.v2i1.296
  

  Abstract View: 269, Download: 94

• Green Transformational Leadership (GTL) and its Impact on Employees' Green Behaviors Through the Mediating Role of Social Responsibility Field Study in the Basra Implementation Directorate

  Layla Laftah Ali,  Southern Technical University,  Iraq

  Amal Farhan Swadi,  Southern Technical University,  Iraq

  348-363

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  DOI : https://doi.org/10.61132/ijema.v2i1.300
  

  Abstract View: 140, Download: 85

• Perception Analysis of Digital-Based Accounting Implementation in MSMEs Through TAM, UTAUT and DOI Approaches

  Handriyani Dwilita,  Universitas Pembangunan Panca Budi,  Indonesia

  Pipit Buana Sari,  Universitas Pembangunan Panca Budi,  Indonesia

  M. Irham Ardiansyah S,  Universitas Pembangunan Panca Budi,  Indonesia

  364-380

  • pdf
  DOI : https://doi.org/10.61132/ijema.v2i1.449
  

  Abstract View: 121, Download: 80

• The Integrative Framework between the Theory of Constraints and the Approach to the Cost of Activity (ABC) to Reduce Costs (An Applied Study)

  Riyam Majid Khazaal,  Southern Technical University Dhi Qar Technical College,  Iraq

  381-396

  • pdf
  DOI : https://doi.org/10.61132/ijema.v2i1.443
  

  Abstract View: 95, Download: 60

• Analysis of The Determinants of Poverty in East Nusa Tenggara Province

  Frischa Elvira Jehadut,  Udayana University,  Indonesia

  Surya Dewi Rustariyuni,  Udayana University,  Indonesia

  397-416

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  DOI : https://doi.org/10.61132/ijema.v2i1.454
  

  Abstract View: 217, Download: 147

• Break Even Point Analysis of Flower Bucket Business Hellokadoku Payabakung Village, Deli Serdang Regency

  Della Chastika,  Universitas Pembangunan Panca Budi,  Indonesia

  Rara Ivanka,  Universitas Pembangunan Panca Budi,  Indonesia

  Hasbiyana Haudi Nasution,  Universitas Pembangunan Panca Budi,  Indonesia

  Dwi Saraswati,  Universitas Pembangunan Panca Budi,  Indonesia

  417-424

  • pdf
  DOI : https://doi.org/10.61132/ijema.v2i1.459
  

  Abstract View: 139, Download: 81

• Globalization And Its Influence On Social Inequalities And Poverty Alleviation In Indonesia

  Narisha Anindita,  Universitas Putera Batam,  Indonesia

  Viola Syukrina E Janrosl,  Universitas Putera Batam,  Indonesia

  425-436

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  DOI : https://doi.org/10.61132/ijema.v2i1.485
  

  Abstract View: 105, Download: 72

• Analysis of the Effect of Cost of Debt, Cost of Equity, and Profit on Investment Decisions : A Study on Hospitality Sector Companies Listed on the Indonesia Stock Exchange for the Period 2019-2023

  Reni Gustira,  University of Lampung,  Indonesia

  Agus Zahron Idris,  University of Lampung,  Indonesia

  437-452

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  DOI : https://doi.org/10.61132/ijema.v2i1.544
  

  Abstract View: 144, Download: 140

• The Effect of Board Characteristics on Firm Performance with Intellectual Capital as a Moderating Variable (An Empirical Study of Conventional Commercial Bank Companies on the Indonesia Stock Exchange in 2019–2023)

  Hepy Wijayanti,  Universitas Lampung,  Indonesia

  Susi Sarumpaet,  Universitas Lampung,  Indonesia

  453-467

  • PDF
  DOI : https://doi.org/10.61132/ijema.v2i1.774
  

  Abstract View: 82, Download: 36