Vol. 3 No. 1 (2026): 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.v3i1

Published: 2026-01-04

Articles

The Relationship Between Multinationality, Transfer Pricing Aggressiveness, and Tax Haven on Tax Avoidance

Christine Natalie Raka Sareng, Universitas Udayana, Indonesia

01-10
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Abstract View: 42, Download: 27
Adopting Cleaner Production Technology and Green Supply Chain to Achieve Environmental Sustainability: An Applied Study

Ali Atta Obaid, Al-Mustansiriya University, Iraq

11-19
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Abstract View: 38, Download: 36
Impact of ESG Risk Ratings on Stock Prices: Evidence from ESG Leaders Index Companies (2020–2023)

Celvin Yusra, Universitas lampung, Indonesia

Susi Sarumpaet, Universitas lampung, Indonesia

Agrianti Komalasari, Universitas lampung, Indonesia

Sari Indah Oktanti Sembiring, Universitas lampung, Indonesia

20-29
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Abstract View: 36, Download: 25
The Influence of Credit Interest Rates and Third Party Funds on Credit Distribution at PT B PR BKK Banjarharjo, Brebes Regency

Muhammad Fahmi Hidayat, Universitas Muhadi Setiabudi, Indonesia

Nasiruddin Nasiruddin, Universitas Muhadi Setiabudi, Indonesia

Dumadi Dumadi, Universitas Muhadi Setiabudi, Indonesia

Anisa Sains Kharisma, Universitas Muhadi Setiabudi, Indonesia

Roni Roni, Universitas Muhadi Setiabudi, Indonesia

30-38
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Abstract View: 23, Download: 16
Implementation of Income Tax Article 21 (PPh 21) before and after the TER Rate and Progressive Tax Rate for Permanent Employees at PT FIF Lampung Branch

Anita Fatmawati, Universitas Lampung, Indonesia

Niken Kusumawardani, University of Lampung, Indonesia

Kamadie Sumanda Syafis, University of Lampung, Indonesia

Ratna Septiyanti, University of Lampung, Indonesia

39-50
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Abstract View: 31, Download: 15
The Effect of Capital Structure and Growth on Firm Value with Dividend Policy as a Moderating Variable in FBM KLCI Companies Listed on Bursa Malaysia for the Period 2019–2023

Mellinda Sri Wardani, Universitas Sumatera Utara, Indonesia

Erlina Erlina, Universitas Sumatera Utara, Indonesia

Ibnu Austrindanney Sina Azhar, Universitas Sumatera Utara, Indonesia

51-61
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Abstract View: 58, Download: 3
The Role of the WTO in Global Trade and its Implications for Developing Economies

Rohmatul Laily Al Faiqoh, Universitas Islam Negeri Sunan Ampel Surabaya, Indonesia

Adinda Selvina Adhani, Universitas Islam Negeri Sunan Ampel Surabaya, Indonesia

Nur Kholis, Universitas Islam Negeri Sunan Ampel Surabaya, Indonesia

62-69
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Abstract View: 236, Download: 28
The Effect of Ethical Anxiety, Ethical Risk Perception, and Ethical Awareness on Students' Academic Performance Through the Use of Generative AI

Putri Natami Nainggolan, Universitas Negeri Yogyakarta, Indonesia

Ratna Candra Sari, Universitas Negeri Yogyakarta, Indonesia

70-78
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Abstract View: 46, Download: 15
Algorithmic Trust and Digital Gharar: A Maqāṣidiyyah Framework for Evaluating Blockchain in Islamic Trade Systems

Moh Ainul Yaqin, Universitas Islam Negeri Sunan Ampel Surabaya, Indonesia

Siti Kamiliyah Adriani, Universitas Islam Negeri Sunan Ampel Surabaya, Indonesia

Nur Kholis, Universitas Islam Negeri Sunan Ampel Surabaya, Indonesia

79-90
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Abstract View: 40, Download: 22
The Effect of Global Diversification, Exchange Rates, and Interest Rates on the Performance of Mixed Mutual Funds in Indonesia

Maria Yovita R Pandin, Universitas 17 Agustus 1945 Surabaya, Indonesia

Alif Fa’is Nurfadila, Universitas 17 Agustus 1945 Surabaya, Indonesia

Ahmad Fauzan Aditama, Universitas 17 Agustus 1945 Surabaya, Indonesia

Dewa Wahyu Ananta, Universitas 17 Agustus 1945 Surabaya, Indonesia

Rio Anggara Putra, Universitas 17 Agustus 1945 Surabaya, Indonesia

Anas Ramdani Putra Kurnaedi, Universitas 17 Agustus 1945 Surabaya, Indonesia

91-100
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Abstract View: 30, Download: 16
The Influence of Corporate Social Responsibility, Green Accounting, Intellectual Capital, and Firm Size on Financial Performance with Good Corporate Governance as a Moderating Variable An Empirical Study of Mining Companies Listed on the Indonesia Stock Exchange, 2020–2024

Ahmad Aulia Dalimunthe, Universitas Sumatera Utara, Indonesia

Erlina Erlina, Universitas Sumatera Utara, Indonesia

Idhar Yahya, Universitas Sumatera Utara, Indonesia

101-116
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Abstract View: 19, Download: 19
The Effect of Financial Ratios on Dividend Policy with Sales Growth as a Moderating Variable in Technology Sector Companies Listed on the Indonesia Stock Exchange (2019–2023)

Ridhani Fahlika Siregar, Universitas Sumatera Utara, Indonesia

Abdillah Arif Nasution, Universitas Sumatera Utara, Indonesia

Fadli Fadli, Universitas Sumatera Utara, Indonesia

117-124
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Abstract View: 18, Download: 17
The Effect of Audit Tenure on Audit Quality in Companies Listed on the Indonesia Stock Exchange

Dito Aditia Darma Nst, Universitas Pembangunan Panca Budi, Indonesia

Najwa Rahmadini, Universitas Pembangunan Panca Budi, Indonesia

Jessica Dwi Yolanda Pandiangan, Universitas Pembangunan Panca Budi, Indonesia

Annisa Ramadhani, Universitas Pembangunan Panca Budi, Indonesia

Iin Sri Ayu Sihotang, Universitas Pembangunan Panca Budi, Indonesia

125-129
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Abstract View: 30, Download: 8
The Role of Employee Training and Organizational Culture Improving SME Performance with Innovation as a Mediator

Andar Budi Setiawan, Universitas Brawijaya, Indonesia

Armanu Armanu, Universitas Brawijaya, Indonesia

130-142
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Abstract View: 8, Download: 2

Vol. 3 No. 1 (2026): International Journal of Economics, Management and Accounting

Articles

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