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

Articles

• Determinants of Contraceptive Use and Fertility in Buleleng District

  Made Indriyani Puspita Sari,  Udayana University,  Indonesia

  Anak Agung Istri Ngurah Marhaeni,  Udayana University,  Indonesia

  01-15

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  DOI : https://doi.org/10.61132/ijema.v2i2.564
  

  Abstract View: 120, Download: 105

• The Effect of Financial Disruption, Profitability and Audit Quality on Audit Report Lag (Empirical Study on Manufacturing Companies on the IDX for the 2018 – 2022 Period)

  Raul Jordan Reevhandy Lau,  Mercu Buana University,  Indonesia

  Apollo Daito,  Mercu Buana University,  Indonesia

  16-25

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  DOI : https://doi.org/10.61132/ijema.v2i2.567
  

  Abstract View: 221, Download: 163

• The Influence of Foreign Debt, Foreign Investment, Inflation, and Non-Oil and Gas Exports on Indonesia's Economic Growth (1994-2023)

  Suci Libernia Gulo,  Univeristas Udayana,  Indonesia

  Ida Ayu Gde Dyastari Saskara,  Universitas Udayana,  Indonesia

  I Wayan Priyana Agus Sudharma,  Universitas Udayana,  Indonesia

  26-36

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  DOI : https://doi.org/10.61132/ijema.v2i2.581
  

  Abstract View: 124, Download: 92

• The Role of Brand Image in Mediating The Influence of Online Customer Reviews on Purchasing Decisions (Study of Tokopedia Users in Denpasar City)

  I Putu Bagus Dharma Surya Nanda,  Universitas Udayana,  Indonesia

  Ni Made Wulandari Kusumadewi,  Universitas Udayana,  Indonesia

  37-48

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  DOI : https://doi.org/10.61132/ijema.v2i2.585
  

  Abstract View: 182, Download: 126

• Key Determinant Factors of Firm Value for Energy Sector Companies

  Marsella Dyah,  Universitas Dian Nuswantoro,  Indonesia

  Lenni Yovita,  Universitas Dian Nuswantoro,  Indonesia

  Herry Subagyo,  Universitas Dian Nuswantoro,  Indonesia

  Vicky Oktavia,  Universitas Dian Nuswantoro,  Indonesia

  49-60

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  DOI : https://doi.org/10.61132/ijema.v2i2.584
  

  Abstract View: 150, Download: 130

• Approaches to Methodology Used For the Prospects and Difficulties Of Treating a Sin-gle Account in a Developing Country: Nigeria's Economic Growth and Development.

  Ajiteru, S.A.R,  International Relations Achievers University,  Nigeria

  Sulaiman, T.H,  Crown University,  United States

  Abalaka, J.N,  Crown University,  United States

  61-73

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  DOI : https://doi.org/10.61132/ijema.v2i2.587
  

  Abstract View: 106, Download: 58

• Strategies and Methodologies in Nigerian Msmes Investment Decision Making and its Impact on Financial Reporting

  Abalaka, J.N,  Crown University Intl Chartered Inc,  Argentina

  Sulaiman T.H,  Crown University Intl Chartered Inc,  Argentina

  Ajiteru,S.A.R,  Achievers University,  Nigeria

  74 - 87

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  DOI : https://doi.org/10.61132/ijema.v2i2.588
  

  Abstract View: 98, Download: 70

• The Key Determination Factors of Profitability for Banking Sector Companies

  Anggita Arsyikirani,  Universitas Dian Nuswantoro Jawa Tengah,  Indonesia

  Lenni Yovita,  Universitas Dian Nuswantoro Jawa Tengah,  Indonesia

  Amalia Nur Chasanah,  Universitas Dian Nuswantoro Jawa Tengah,  Indonesia

  Vicky Oktavia,  Universitas Dian Nuswantoro Jawa Tengah,  Indonesia

  88-95

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  DOI : https://doi.org/10.61132/ijema.v2i2.595
  

  Abstract View: 96, Download: 87

• Implications Of Political Uncertainty Periods on Stock Returns in the Property and Real Estate Sector

  Ikhsan Bagaskoro,  Universitas Dian Nuswantoro Semarang,  Indonesia

  Suhita Whini Setyahuni,  Universitas Dian Nuswantoro Semarang,  Indonesia

  Maria Safitri,  Universitas Dian Nuswantoro Semarang,  Indonesia

  Pradana Jati Kusuma,  Universitas Dian Nuswantoro Semarang,  Indonesia

  96-110

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  DOI : https://doi.org/10.61132/ijema.v2i2.598
  

  Abstract View: 199, Download: 142

• Analysis of E-Service Quality Attributes in Delivery Service Application Using the Kano Model

  Khofifah Ela Kumala,  Universitas Dian Nuswantoro,  Indonesia

  Haunan Damar,  Universitas Dian Nuswantoro,  Indonesia

  Imam Nuryanto,  Universitas Dian Nuswantoro,  Indonesia

  Handy Nur Cahya,  Universitas Dian Nuswantoro,  Indonesia

  111-122

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  DOI : https://doi.org/10.61132/ijema.v2i2.599
  

  Abstract View: 146, Download: 141

• Implementation of PSAK 221 on Foreign Currency Transactions of PT Adaro Andalan Indonesia Tbk

  Fitra Izzadieny,  Politeknik Negeri Tanah Laut,  Indonesia

  Kristianto Tricahya Prabowo,  Politeknik Negeri Tanah Laut,  Indonesia

  Riyadatul Muthmainnah,  Politeknik Negeri Tanah Laut,  Indonesia

  Victorinus Laoli,  Politeknik Negeri Tanah Laut,  Indonesia

  123-133

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  DOI : https://doi.org/10.61132/ijema.v2i2.773
  

  Abstract View: 336, Download: 96

• Determinants Of Indonesia's Pineapple Exports In 2013-2023

  Gresy Bebi Ananda Br Sembiring,  Univeristas Udayana,  Indonesia

  Anak Agung Bagus Putu Widanta,  Universitas Udayana,  Indonesia

  134-142

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  DOI : https://doi.org/10.61132/ijema.v2i2.603
  

  Abstract View: 88, Download: 118

• Determining Factors of Contraception Method Selection Decisions For Fertile Age Couples in East Denpasar District

  Hani Alifiyah,  Universitas Udayana,  Indonesia

  Ni Made Tisnawati,  Universitas Udayana,  Indonesia

  143-156

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  DOI : https://doi.org/10.61132/ijema.v2i2.604
  

  Abstract View: 108, Download: 76

• The Influence of Servant Leadership and Organizational Citizenship Behavior on the Performance of Area-Based Empowerment Institutions in East Java

  Yuntawati Fristin,  Universitas Merdeka Malang,  Indonesia

  Fajar Supanto,  Universitas Merdeka Malang,  Indonesia

  Muhammad Firdaus,  Universitas Merdeka Malang,  Indonesia

  Ernita Puspasari,  Universitas Merdeka Malang,  Indonesia

  157-166

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  DOI : https://doi.org/10.61132/ijema.v2i2.559
  

  Abstract View: 96, Download: 96

• Determinants of Indonesia's Palm Oil Export Volume

  Rio Agung Prawoto,  Udayana University,  Indonesia

  Ida Bagus Putu Purbadharmaja,  Udayana University,  Indonesia

  167-175

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  DOI : https://doi.org/10.61132/ijema.v2i2.545
  

  Abstract View: 168, Download: 104

• Influence of Remote Auditing, CAATs, and Professional Skepticism on Audit Quality : A Central Java Case

  Vicky Pratama Mahardika,  Universitas Sebelas Maret,  Indonesia

  Edy Supriyono,  Universitas Sebelas Maret ,  Indonesia

  Nurmadi Harsa Sumarta,  Universitas Sebelas Maret ,  Indonesia

  176-188

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  DOI : https://doi.org/10.61132/ijema.v2i2.607
  

  Abstract View: 381, Download: 212

• Linking ESG and EMA to Firm Value The Moderating Role of Green Innovation

  Adelia Rifa Sabila,  Universitas Dian Nuswantoro,  Indonesia

  Lenni Yovita,  Universitas Dian Nuswantoro,  Indonesia

  Vicky Oktavia,  Universitas Dian Nuswantoro,  Indonesia

  Suhita Whini Setyahuni,  Universitas Dian Nuswantoro,  Indonesia

  189-202

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  DOI : https://doi.org/10.61132/ijema.v2i2.606
  

  Abstract View: 221, Download: 333

• Forensic Accountants As Fraud Detectives: Lessons From The Indonesian Audit Board

  A.Fadli Mappisabbi,  STIA –YAPPI,  Indonesia

  Steviani Batti,  Universitas Terbuka,  Indonesia

  Nurasia Natsir,  STIA –YAPPI,  Indonesia

  203-213

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  DOI : https://doi.org/10.61132/ijema.v2i2.613
  

  Abstract View: 401, Download: 143

• The Impact of Performance Measurement Systems on Employee Motivation and Productivity at Indonesia’s Defense University

  Tatar Bonar Silitonga,  Universitas Pertahanan,  Indonesia

  Aloysius Sabon Payon,  Universitas Pertahanan,  Indonesia

  Damianus Manesi,  Universitas Nusa Cendana,  Indonesia

  https://orcid.org/0000-0003-2954-8603

  214-224

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  DOI : https://doi.org/10.61132/ijema.v2i2.616
  

  Abstract View: 101, Download: 86

• The Effect of Profitability and Liquidity on Tax Aggressiveness with Corporate Social Responsibility Disclosure as a Moderating Variable The Effect of Profitability and Liquidity on Tax Aggressiveness with Corporate Social Responsibility Disclosure as a Moderating Variable

  Amelia Lensi Matei,  Universitas Udayana,  Indonesia

  I Dewa Nyoman Badera,  Universitas Udayana,  Indonesia

  225-238

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  DOI : https://doi.org/10.61132/ijema.v2i2.619
  

  Abstract View: 123, Download: 141

• Transfer Pricing and Tax Planning Analysis of the Effectiveness of the Gross-Up Method and Its Implications for Equity of Income Distribution

  Cahyoginarti Cahyoginarti,  Politeknik Negeri Medan,  Indonesia

  Rehulina Bangun,  Politeknik Negeri Medan,  Indonesia

  Benhur Pakpahan,  Politeknik Negeri Medan,  Indonesia

  Sabarita Tarigan,  Politeknik Negeri Medan,  Indonesia

  239-249

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  DOI : https://doi.org/10.61132/ijema.v2i2.621
  

  Abstract View: 135, Download: 70

• Factors Influencing Financial Distress : Evidence from Indonesia Consumer Cyclical Companies

  Melina Putri Rusmawati,  Dian Nuswantoro University,  Indonesia

  Lenni Yovita,  Dian Nuswantoro University,  Indonesia

  Vicky Oktavia,  Dian Nuswantoro University,  Indonesia

  Suhita Whini Setyahuni,  Dian Nuswantoro University,  Indonesia

  250-264

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  DOI : https://doi.org/10.61132/ijema.v2i2.620
  

  Abstract View: 298, Download: 228

• Analysis of the Effect of the S.C.C.O.R.E Model in Detecting Potential Fraud in Financial Statements Through the Beneish M-Score Approach

  Sanja Agata,  University of Lampung,  Indonesia

  Retno Yuni Nur Susilowati,  University of Lampung,  Indonesia

  265-276

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  DOI : https://doi.org/10.61132/ijema.v2i2.623
  

  Abstract View: 217, Download: 95

• The Impact of Financial Disclosure on Investment Decisions in Capital Markets

  Rusdiah Hasanuddin,  STIE-YPUP Makassar,  Indonesia

  Nadya Nurhidayah Nurdin,  STKIP-YPUP Makassar,  Indonesia

  Nurasia Natsir,  STIA-Yappi Makassar,  Indonesia

  277-298

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  DOI : https://doi.org/10.61132/ijema.v2i2.631
  

  Abstract View: 233, Download: 162

• The Impact of Applying the Holonic Manufacturing System on Improving the Quality of Operational Performance in Industrial Organizations

  Taher Hameed Abbas Bahia,  Al- Furat Al-Awsat Technical University,  Iraq

  Khawlah Radhi Athab,  Al-Qadisiyah University,  Iraq

  299-314

  • pdf
  DOI : https://doi.org/10.61132/ijema.v2i2.630
  

  Abstract View: 91, Download: 67

• Analysis of Factors Affecting Gross Regional Domestic Product (GRDP) in Bali Province

  Ni Nyoman Widiani,  Univeristas Udayana,  Indonesia

  Surya Dewi Rustariyuni,  Universitas Udayana,  Indonesia

  315-329

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  DOI : https://doi.org/10.61132/ijema.v2i2.634
  

  Abstract View: 68, Download: 204

• Factors Affecting Students' Interest In Working As Public Accountants

  Ni Made Gayatri Wulantari,  Universitas Udayana,  Indonesia

  I Gde Ary Wirajaya,  Universitas Udayana,  Indonesia

  330-339

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  DOI : https://doi.org/10.61132/ijema.v2i2.636
  

  Abstract View: 124, Download: 83

• Optimization Of Production Combination in Umah Lokal Coffee Roastery

  Putu Jenny Natasia,  Universitas Udayana,  Indonesia

  Putu Yudi Setiawan,  Universitas Udayana,  Indonesia

  340-350

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  DOI : https://doi.org/10.61132/ijema.v2i2.637
  

  Abstract View: 98, Download: 57

• The Effect of Leverage, Liquidity, and Managerial Ownership on Financial Distress with Profitability as a Moderating Variable On Transportation Companies Listed on the Indonesia Stock Exchange for the Period 2018-2022

  Siti Aminah Dina Sinulingga,  Universitas Sumatera Utara,  Indonesia

  Erlina Erlina,  Universitas Sumatera Utara,  Indonesia

  Fahmi Natigor Nasution,  Universitas Sumatera Utara,  Indonesia

  351-359

  • pdf
  DOI : https://doi.org/10.61132/ijema.v2i2.639
  

  Abstract View: 79, Download: 77

• Factors Affecting Human Resources Accounting and Its Impact on Profitability and Performance Improvement Applied Study in General Company for Engineering Industries

  Ban Abdul-Kadhm Abdulaali,  University of Al-Qadisiyah,  Iraq

  Alyaa Hussein Mohmmed Ali Alesaa,  University of Al-Qadisiyah,  Iraq

  Hala AbdulAmeer Dhahir,  University of Al-Qadisiyah,  Iraq

  360-367

  • pdf
  DOI : https://doi.org/10.61132/ijema.v2i2.641
  

  Abstract View: 50, Download: 61

• Determinants of Coffee Shop Business Income in Kintamani District

  S. Ayu K. Gitadewi,  Universitas Udayana,  Indonesia

  Luh Gede Meydianawathi,  Universitas Udayana,  Indonesia

  368-377

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  DOI : https://doi.org/10.61132/ijema.v2i2.656
  

  Abstract View: 89, Download: 185

• Improving Product Quality Under the Integrated Relationship Between Attribute Based Costing and Process Reengineering Techniques: A Review Article

  Suhad Abdul Meer Kadhim,  Department of Accounting, AL-Diwaniya Technical Institute, Al-Furat Al-Awsat Technical University, Iraq.,  Iraq

  Fatimah Flayyih Oudah,  Iraq

  Nihro Jabal Afloogee,  Iraq

  378-386

  • pdf
  DOI : https://doi.org/10.61132/ijema.v2i2.645
  

  Abstract View: 45, Download: 37

• The Effect of Accountability, Transparency, Rule of Law, Effectiveness and Efficiency on Local Government Performance with Supervision as A Moderating Variable in Local Government of Langkat District

  Lia Eriska Sitepu,  Universitas Sumatra Utara,  Indonesia

  Keulana Erwin,  Universitas Sumatra Utara ,  Indonesia

  Idhar Yahyah,  Universitas Sumatra Utara ,  Indonesia

  387-398

  • PDF
  DOI : https://doi.org/10.61132/ijema.v2i2.658
  

  Abstract View: 104, Download: 70

• The Influence of Ethical Code on the Risk of Asset Misappropriation through Whistleblowing Intentions

  Sielly Budi Prameswari,  Universitas Katolik Widya Karya,  Indonesia

  399-410

  • pdf
  DOI : https://doi.org/10.61132/ijema.v2i2.754
  

  Abstract View: 27, Download: 23