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

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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  DOI : https://doi.org/10.61132/ijema.v3i1.925
  

  Abstract View: 270, Download: 59

• 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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  DOI : https://doi.org/10.61132/ijema.v3i1.928
  

  Abstract View: 207, Download: 59

• 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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  DOI : https://doi.org/10.61132/ijema.v3i1.960
  

  Abstract View: 300, Download: 59

• 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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  DOI : https://doi.org/10.61132/ijema.v3i1.970
  

  Abstract View: 147, Download: 59

• 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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  DOI : https://doi.org/10.61132/ijema.v3i1.997
  

  Abstract View: 447, Download: 59

• 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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  DOI : https://doi.org/10.61132/ijema.v3i1.1000
  

  Abstract View: 202, Download: 59

• 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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  DOI : https://doi.org/10.61132/ijema.v3i1.1007
  

  Abstract View: 839, Download: 59

• 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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  DOI : https://doi.org/10.61132/ijema.v3i1.1014
  

  Abstract View: 223, Download: 59

• 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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  DOI : https://doi.org/10.61132/ijema.v3i1.1072
  

  Abstract View: 279, Download: 59

• 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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  DOI : https://doi.org/10.61132/ijema.v3i1.1082
  

  Abstract View: 126, Download: 59

• 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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  DOI : https://doi.org/10.61132/ijema.v3i1.1093
  

  Abstract View: 270, Download: 59

• 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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  DOI : https://doi.org/10.61132/ijema.v3i1.1095
  

  Abstract View: 154, Download: 59

• 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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  DOI : https://doi.org/10.61132/ijema.v3i1.1118
  

  Abstract View: 246, Download: 59

• 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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  DOI : https://doi.org/10.61132/ijema.v3i1.1122
  

  Abstract View: 178, Download: 59

• The Role of Self Control in Mediating the Influence of Social Media Advertising Exposure and Digital Financial Literacy on the Consumptive Behavior of Grade XI High School Students in South Kotabumi District, North Lampung Regency

  Latifah Asmul Faoziah,  Universitas Negeri Yogyakarta,  Indonesia

  Maimun Sholeh,  Universitas Negeri Yogyakarta,  Indonesia

  143-153

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  DOI : https://doi.org/10.61132/ijema.v3i1.1129
  

  Abstract View: 264, Download: 59

• Improving the Quality of Islamic Boarding School Education through Organizational Commitment of Human Resources

  Jafar Syahbuddin Ritonga,  Universitas Medan Area,  Indonesia

  154-162

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  DOI : https://doi.org/10.61132/ijema.v3i1.1130
  

  Abstract View: 110, Download: 59

• Market Reaction and Firm Value: A Governance, Risk and Compliance Disclosure Perspective

  I Kadek Jonh Stiawan,  Universitas Pendidikan Ganesha,  Indonesia

  163-170

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  DOI : https://doi.org/10.61132/ijema.v3i1.1131
  

  Abstract View: 136, Download: 59

• Challenges and Opportunities for MSMEs in Accessing the Global Market: Qualitative Analysis through In-Depth Inter-views with Export-Oriented MSME Entrepreneurs

  Fatmasari Endayani,  Universitas Merdeka Malang,  Indonesia

  Sudarmiatin Sudarmiatin,  Universitas Negeri Malang,  Indonesia

  Heri Pratikto,  Universitas Negeri Malang,  Indonesia

  171-183

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  DOI : https://doi.org/10.61132/ijema.v3i1.1145
  

  Abstract View: 150, Download: 59

• The Effect of Earnings Quality and Dividend Policy on Firm Value Evidence from PT Alkindo Naratama Tbk (2014–2024)

  Anardia Destiyana,  Universitas Pamulang,  Indonesia

  Jeni Irnawati,  Universitas Pamulang,  Indonesia

  184-195

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  DOI : https://doi.org/10.61132/ijema.v3i1.1159
  

  Abstract View: 254, Download: 59

• Content and Ease of Use Influencing Electronic Medical Record Net Benefits: The Role of Actual Use

  Bastianus Alfian Juatmadja,  Universitas Esa Unggul Jakarta,  Indonesia

  Hosizah Markam,  Universitas Esa Unggul Jakarta,  Indonesia

  Natsir Nugroho,  Universitas Esa Unggul Jakarta,  Indonesia

  196-208

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  DOI : https://doi.org/10.61132/ijema.v3i1.1160
  

  Abstract View: 144, Download: 59

• Understanding Organizational Citizenship Behavior: The Roles of Personality, Work Engagement, and Work Motivation

  Defi Cynthia Dewi,  Universitas Esa Unggul Jakarta,  Indonesia

  Rokiah Kusumapradja,  Universitas Esa Unggul Jakarta,  Indonesia

  Duta Liana,  Universitas Esa Unggul Jakarta,  Indonesia

  Noorsidi Aizuddin Bin Mat Noor,  Universiti Teknologi Malaysia,  Malaysia

  209-226

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  DOI : https://doi.org/10.61132/ijema.v3i1.1161
  

  Abstract View: 133, Download: 59

• Enhancing Organizational Performance Through Strategic Human Resource Management in Public Sector Organizations

  A.M Fadli Mappisabbi,  Sekolah Tinggi Ilmu Administrasi Yappi,  Indonesia

  Mursalin Mursalin,  Sekolah Tinggi Ilmu Administrasi Yappi,  Indonesia

  Nurasia Natsir,  Institut Ilmu Kesehatan Pelamonia,  Indonesia

  227-236

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  DOI : https://doi.org/10.61132/ijema.v3i1.1173
  

  Abstract View: 308, Download: 59

• The Role of Work-Life Balance, Motivation, and Work Environment on Employee Performance of PT Pupuk Indonesia (Persero) Regional 2

  Riska Putri Utami,  Universitas Dian Nuswantoro,  Indonesia

  Raden Ayu Aminah Rizkia Puspita Sari,  Universitas Dian Nuswantoro,  Indonesia

  Artha Febriana,  Universitas Dian Nuswantoro,  Indonesia

  Haunan Damar,  Universitas Dian Nuswantoro,  Indonesia

  237-247

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  DOI : https://doi.org/10.61132/ijema.v3i1.1174
  

  Abstract View: 94, Download: 59

• Beyond Intention: How Social-Media Driven Green Marketing Shapes Sustainable Consumer Behavior-A Systematic Literature Review

  Febri Sari Siahaan,  Universitas Tangerang Raya,  Indonesia

  Ety Nurhayaty,  Universitas Bina Sarana Informatika ,  Indonesia

  Rury Mulina,  Institut Bisnis & Informatika Kosgoro,  Indonesia

  Mohamad Rizan,  Universitas Negeri Jakarta,  Indonesia

  248-257

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  DOI : https://doi.org/10.61132/ijema.v3i1.1171
  

  Abstract View: 195, Download: 59

• The Impact of Electronic Word-of-Mouth (eWOM) on Consumer Purchase Intention: The Mediating Role of Trust

  Chengxuan Wang,  Universiti Kuala Lumpur,  Malaysia

  Yaqi Zhang,  Universiti Malaya,  Malaysia

  258-271

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  DOI : https://doi.org/10.61132/ijema.v3i1.1188
  

  Abstract View: 612, Download: 59

• Patient Engagement and Self-Efficacy Effects on Quality of Life,the Mediating Role of Accessibility

  Aulia Putri Evindra,  Universitas Esa Unggul,  Indonesia

  Kemala Rita,  Universitas Esa Unggul,  Indonesia

  Sandra Dewi,  Universitas Esa Unggul,  Indonesia

  272-282

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  DOI : https://doi.org/10.61132/ijema.v3i1.1201
  

  Abstract View: 61, Download: 59

• Marketing Strategy for Maternal and Child Services in Hospitals to Enhance Patient Experience

  Lialut Iftiyah,  Universitas Brawijaya,  Indonesia

  283-297

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  DOI : https://doi.org/10.61132/ijema.v3i1.1207
  

  Abstract View: 207, Download: 59

• The Role of Patient Experience in Improving Revisit Intention Among General Outpatients in District Hospital

  Hans Yurian Effendy,  Universitas Esa Unggul,  Indonesia

  Aprilita Rina Yanti,  Universitas Esa Unggul,  Indonesia

  Intan Silviana Mustikawati,  Universitas Esa Unggul,  Indonesia

  298-307

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  DOI : https://doi.org/10.61132/ijema.v3i1.1202
  

  Abstract View: 77, Download: 59

• Internal Governance Mechanisms and Corporate Carbon Transparency Evidence from Indonesian Mining Companies

  Ravololonirina Natacha,  Universitas Lampung,  Indonesia

  Susi Sarumpaet,  Universitas Lampung,  Indonesia

  308-317

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  DOI : https://doi.org/10.61132/ijema.v3i1.1191
  

  Abstract View: 66, Download: 59