Vol. 2 No. 4 (2025): International Journal of Economics, Management and Accounting

Articles

• Analysis of Online Single Submission Use Acceptance in Micro, Small and Medium Enterprise (Study on MSME in Biromaru District, Sigi Regency)

  Mawada Rahma Sari,  Universitas Tadulako,  Indonesia

  Abdul Kahar,  Universitas Tadulako ,  Indonesia

  Femilia Zahra,  Universitas Tadulako ,  Indonesia

  Masruddin Masruddin,  Universitas Tadulako ,  Indonesia

  01-12

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  DOI : https://doi.org/10.61132/ijema.v2i4.792
  

  Abstract View: 69, Download: 30

• Qualitative Analysis of Factors Affecting Employee Job Satisfaction Using Analytical Hierarchy Process (AHP) at PT. Tirta Perkasa Sejahtera

  Adinda Jennifer Pardede,  Universitas 17 Agustus 1945 Surabaya,  Indonesia

  Taufik Andriadi,  Universitas 17 Agustus 1945 Surabaya,  Indonesia

  Indira Shofia,  Universitas 17 Agustus 1945 Surabaya,  Indonesia

  I Made Suparta,  Universitas 17 Agustus 1945 Surabaya,  Indonesia

  13-21

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  DOI : https://doi.org/10.61132/ijema.v2i4.795
  

  Abstract View: 23, Download: 20

• The Role of Bank Vouching on Financial Statement Integrity: A Case Study of MBKM Internship Independent

  Rahma Dwi Fitriana,  Universitas Pembangunan Nasional “Veteran” Jawa Timur,  Indonesia

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

  22-27

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  DOI : https://doi.org/10.61132/ijema.v2i4.802
  

  Abstract View: 113, Download: 7

• Analysis of Raw Material Inventory Accounting System in Inventory Control at PT Bernofarm Pharmaceutical Company

  Andriana Dwi Rahayu,  Universitas Pembangunan Nasional “Veteran” Jawa Timur,  Indonesia

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

  28-35

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  DOI : https://doi.org/10.61132/ijema.v2i4.803
  

  Abstract View: 78, Download: 22

• Implementation of Stock Opname Procedures for General Affair Warehouse Inventory at PT Bernofarm Pharmaceutical Company

  Rahmadani Sandrigus Shanon,  Universitas Pembangunan Nasional “Veteran” Jawa Timur,  Indonesia

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

  36-42

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  DOI : https://doi.org/10.61132/ijema.v2i4.804
  

  Abstract View: 48, Download: 16

• Determinants of Government Financial Reporting Quality: A Systematic Literature Review on the Role of Human Resource Competency

  Suryani Suryani,  Universitas Jambi,  Indonesia

  Sri Rahayu,  Universitas Jambi ,  Indonesia

  Wirmie Eka Putra,  Universitas Jambi ,  Indonesia

  Rita Friyani,  Universitas Jambi ,  Indonesia

  Wiwik Tiswiyanti,  Universitas Jambi ,  Indonesia

  43-52

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  DOI : https://doi.org/10.61132/ijema.v2i4.787
  

  Abstract View: 24, Download: 16

• Analysis of the Cash Disbursement Accounting System for Building Maintenance Processes at PT Bernofarm Pharmaceutical Company

  Icha Dwi Sabrina,  Universitas Pembangunan Nasional 'Veteran' Jawa Timur,  Indonesia

  Sri Trisnaningsih,  Universitas Pembangunan Nasional 'Veteran' Jawa Timur ,  Indonesia

  53-58

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  DOI : https://doi.org/10.61132/ijema.v2i4.808
  

  Abstract View: 34, Download: 11

• Procedure for Purchasing Raw Materials on Credit at PT Bernofarm Pharmaceutical Company Sidoarjo

  Nila Kamelia,  Universitas Pembangunan Nasional “Veteran” Jawa Timur,  Indonesia

  Sri Trisnaningsih,  Universitas Pembangunan Nasional "Veteran" Jawa Timur ,  Indonesia

  59-69

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  DOI : https://doi.org/10.61132/ijema.v2i4.809
  

  Abstract View: 38, Download: 10

• The Effectiveness of Digitizing Transaction Documents in Supporting Petty Cash Vouching Procedures

  Trias Rachma Putri,  Universitas Pembangunan Nasional "Veteran" Jawa Timur,  Indonesia

  Sri Trisnaningsih,  Universitas Pembangunan Nasional "Veteran" Jawa Timur,  Indonesia

  70-77

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  DOI : https://doi.org/10.61132/ijema.v2i4.810
  

  Abstract View: 66, Download: 12

• The Mediating Role of Brand Awareness in the Effect of Advertising Appeal on Purchase Intention (A Study on Dear Me Beauty Cosmetic Products)

  Ni Kadek Indah Febyanthi,  Universitas Udayana,  Indonesia

  Ni Wayan Ekawati,  Universitas Udayana,  Indonesia

  78-96

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  DOI : https://doi.org/10.61132/ijema.v2i4.819
  

  Abstract View: 39, Download: 22

• Analysis of Production Scale and Input Elasticity of Clove Farming in Umejero Village, Busungbiu District, Buleleng Regency

  Ni Putu Eka Aprilia Dewi,  Universitas Udayana,  Indonesia

  Ni Nyoman Reni Suasih,  Universitas Udayana,  Indonesia

  97-107

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  DOI : https://doi.org/10.61132/ijema.v2i4.825
  

  Abstract View: 13, Download: 4

• The Influence of Product Quality, Income, and Price on The Purchase Intention of Electric Vehicles in Denpasar City

  Putu Risma Yuliana,  Universitas Udayana,  Indonesia

  Surya Dewi Rustariyuni,  Universitas Udayana,  Indonesia

  108-118

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  DOI : https://doi.org/10.61132/ijema.v2i4.826
  

  Abstract View: 12, Download: 6

• Factors Affecting The Income of Female Traders in The Informal Sector (Case Study: Traders at Amlapura Timur Market, Karangasem Regency)

  Nyoman Ari Shita Sukmatari,  Universitas Udayana,  Indonesia

  Ida Ayu Nyoman Saskara,  Universitas Udayana,  Indonesia

  119-133

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  DOI : https://doi.org/10.61132/ijema.v2i4.827
  

  Abstract View: 15, Download: 9

• Analysis of Factors Affecting The Income of Coffee Shop Msmes in Denpasar City

  Ni Kadek Eva Pridariasih,  Universitas Udayana,  Indonesia

  Ni Putu Martini Dewi,  Universitas Udayana,  Indonesia

  134-145

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  DOI : https://doi.org/10.61132/ijema.v2i4.828
  

  Abstract View: 24, Download: 8

• The Impact of Ownership Structure on Carbon Emission Disclosure in Energy Companies

  Ni Made Dwicahyani,  Universitas Udayana,  Indonesia

  I Gusti Ayu Nyoman Budiasih,  Universitas Udayana,  Indonesia

  146-157

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  DOI : https://doi.org/10.61132/ijema.v2i4.848
  

  Abstract View: 26, Download: 17

• The Effect of Financial Literacy, Mental Accounting, and Risk Aversion on Students’ Investment Decisions

  I Gusti Ayu Dianita Martha Kamalini,  Universitas Udayana,  Indonesia

  I Ketut Suryanawa,  Universitas Udayana,  Indonesia

  158-170

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  DOI : https://doi.org/10.61132/ijema.v2i4.842
  

  Abstract View: 17, Download: 9

• The Relationship Between Tax Morale, Tax Fairness, and Tax Complexity on Tax Compliance of MSME Taxpayers in Denpasar City

  Anasthasia Regina Sukma,  Udayana University,  Indonesia

  I Ketut Sujana,  Udayana University,  Indonesia

  171-181

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  DOI : https://doi.org/10.61132/ijema.v2i4.836
  

  Abstract View: 21, Download: 6

• The Influence of Asset Management and Leverage on Dividend Payments With Company Growth as A Moderating Variable in Idxhidiv20

  Stefanie Novelia Samidjaja,  Universitas Udayana,  Indonesia

  I Dewa Nyoman Badera,  Universitas Udayana,  Indonesia

  182-192

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  DOI : https://doi.org/10.61132/ijema.v2i4.850
  

  Abstract View: 11, Download: 2

• The Mediating Role of Electronic Word of Mouth in The Effect of Social Media Marketing on Purchase Intention (A Study At Good Karma Warung Tirtagangga, Karangasem Regency)

  Patma Ari Ayu Kartini,  Universitas Udayana,  Indonesia

  I Gusti Ngurah Jaya Agung Widagda,  Universitas Udayana,  Indonesia

  193-212

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  DOI : https://doi.org/10.61132/ijema.v2i4.849
  

  Abstract View: 16, Download: 5

• The Influence of Board of Directors' Demographic Background on Carbon Emission Disclosure An Empirical Study on Energy Sector Companies Listed on the Indonesia Stock Exchange in 2021–2023

  Luh Putu Citra Kusuma,  Udayana University,  Indonesia

  I Nyoman Wijana Asmara Putra,  Udayana University,  Indonesia

  213-225

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  DOI : https://doi.org/10.61132/ijema.v2i4.851
  

  Abstract View: 16, Download: 6

• The Effect of Time Budget Pressure and Auditor Rotation on Audit Quality with Company Size as A Moderating Variable (An Empirical Study on Non-Banking Financial Sector Companies Listed on the Indonesia Stock Exchange in 2019–2023)

  Made Widananda Vira Suksma Paramachintya,  Udayana University,  Indonesia

  Made Yenni Latrini,  Udayana University,  Indonesia

  226-238

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  DOI : https://doi.org/10.61132/ijema.v2i4.852
  

  Abstract View: 10, Download: 5

• The Relationship Between Capital Structure and Profitability with Firm Value (A Study of LQ45 Index Companies Listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 Period)

  Ni Putu Lilis Febriyanti,  Udayana University,  Indonesia

  Henny Triyana Hasibuan,  Udayana University,  Indonesia

  239-250

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  DOI : https://doi.org/10.61132/ijema.v2i4.853
  

  Abstract View: 15, Download: 2

• The Influence of Profitability, Carbon Emission Disclosure, and Green Accounting on Stock Returns of Energy Sector Companies Listed on the IDX

  Kevin Dylan Halim,  Udayana University,  Indonesia

  Gerianta Wirawan Yasa,  Udayana University,  Indonesia

  251-261

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  DOI : https://doi.org/10.61132/ijema.v2i4.856
  

  Abstract View: 13, Download: 4

• Analysis of the Effect of Government Expenditure in the General Services Sector, Infrastructure Sector, and Domestic Investment on Economic Growth in Bali Province

  Ni Putu Ayu Wianda Radita Sari,  Udayana University,  Indonesia

  I Made Endra Kartika Yudha,  Udayana University,  Indonesia

  262-272

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  DOI : https://doi.org/10.61132/ijema.v2i4.847
  

  Abstract View: 15, Download: 7

• The Effect of Tax Knowledge, Tax Sanctions, and Taxpayer Awareness On Individual Taxpayer Compliance

  Made Puji Airlangga,  Udayana University,  Indonesia

  I Ketut Jati,  Udayana University,  Indonesia

  273-281

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  DOI : https://doi.org/10.61132/ijema.v2i4.858
  

  Abstract View: 21, Download: 8

• The Contribution of Community Participation, Sustainable Economic Literacy, and Environmental Policy to The Improvement of Waste Bank Performance: a Case Study Of The Waste Bank in Besang Village, Semarapura Kaja

  Luh Made Pramita Suriyani,  Udayana University,  Indonesia

  Amrita Nugraheni Saraswaty,  Udayana University,  Indonesia

  282-292

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  DOI : https://doi.org/10.61132/ijema.v2i4.859
  

  Abstract View: 7, Download: 1

• The Effect Of Green Accounting, Environmental Performance, And Corporate Social Responsibility Disclosure On Profitability

  Alinda Chandra Theana,  Universitas Udayana,  Indonesia

  Ni Nyoman Sri Rahayu Trisna Dewi,  Universitas Udayana,  Indonesia

  293-308

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  DOI : https://doi.org/10.61132/ijema.v2i4.863
  

  Abstract View: 26, Download: 11

• Factors Affecting Traditional Culinary MSMEs in Denpasar City: A Case Study Of Ayam Betutu

  Ni Kadek Gita Mahardani,  Universitas Udayana,  Greece

  Surya Dewi Rustariyuni,  Universitas Udayana,  Indonesia

  309-324

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  DOI : https://doi.org/10.61132/ijema.v2i4.862
  

  Abstract View: 33, Download: 18

• Dividend Policy As A Moderator of The Effect of Liquidity and Leverage on Firm Value

  Sianggi Narina Sukmajaya,  Universitas Udayana,  Indonesia

  Dewa Gede Wirama,  Universitas Udayana,  Indonesia

  325-333

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  DOI : https://doi.org/10.61132/ijema.v2i4.868
  

  Abstract View: 11, Download: 5

• Determinants Analysis of Labor Force Participation Rate in Bali Province

  I Kadek Dwi Purnawan,  Universitas Udayana,  Indonesia

  Made Heny Urmila Dewi,  Universitas Udayana,  Indonesia

  334-346

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  DOI : https://doi.org/10.61132/ijema.v2i4.866
  

  Abstract View: 12, Download: 1

• Analysis of Factors Affecting Clove Production in Bengkel Village, Busungbiu District, Buleleng Regency

  Kadek Liana Widyaswari,  Universitas Udayana,  Indonesia

  Ni Luh Karmini,  Universitas Udayana,  Indonesia

  347-357

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  DOI : https://doi.org/10.61132/ijema.v2i4.869
  

  Abstract View: 15, Download: 3

• The Mediating Role of Job Satisfaction in The Effect of Perceived Organizational Support on Employee Organizational Commitment at The Trans Resort Bali

  I Made Agus Yona Surya Andika,  Universitas Udayana,  Indonesia

  Ni Wayan Mujiati,  Universitas Udayana,  Indonesia

  358-371

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  DOI : https://doi.org/10.61132/ijema.v2i4.870
  

  Abstract View: 22, Download: 5

• The Influence of Board Size, Institutional Ownership, and Firm Size on Merger and Acquisition Performance (An Empirical Study of Companies Listed on The Indonesia Stock Exchange in 2019–2023)

  Ni Made Dyana Amritaloka,  Universitas Udayana,  Indonesia

  Ni Ketut Rasmini,  Universitas Udayana,  Indonesia

  372-386

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  DOI : https://doi.org/10.61132/ijema.v2i4.871
  

  Abstract View: 16, Download: 2

• The Effect of Financial Information on Stock Underpricing With Underwriter Reputation as A Moderating Variable

  Maya Laura Listi,  Universitas Udayana,  Indonesia

  I Nyoman Wijana Asmara Putra,  Universitas Udayana,  Indonesia

  387-397

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  DOI : https://doi.org/10.61132/ijema.v2i4.876
  

  Abstract View: 12, Download: 5