Vol. 3 No. 2 (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.v3i2

Published: 2026-05-05

Articles

Do Ethical Standards Matter? Evidence on Auditor Behavior and Audit Quality

Yohanes Sri Guntur, Universidade da Paz, Timor-Leste

Maria Goretti Kentris Indarti, Universitas Stikubank Semarang, Indonesia

Pancawati Hardiningsih, Universitas Stikubank Semarang, Indonesia

Jacobus Widiatmoko, Universitas Stikubank Semarang, Indonesia

01-11
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Abstract View: 263, Download: 184
The Effect of Corporate Social Responsibility (CSR) Disclosure and Political Connection on Corporate Tax Avoidance A Study from Indonesia’s Mining Sector Listed Companies

Kinanti Ranum Falina, Universitas Lampung, Indonesia

Retno Yuni Nur Susilowati, Universitas Lampung, Indonesia

12-23
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Abstract View: 261, Download: 168
The The Effectiveness of Using the SIMPADA Application in Restaurant Tax Management at UPTB 5 Bapenda Surabaya

Hikmatul Hasanah, Universitas Pembangunan Nasional "Veteran" Jawa Timur, Indonesia

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

24-29
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Abstract View: 135, Download: 103
Determinants of SME Financial Performance in the Digital Transformation Era: The Role of Accounting Digitalization, Accounting Information Systems, and Financial Applications

Andi Riska Andreani, Universitas Muhammadiyah Sidenreng Rappang, Indonesia

Amiruddin Yunus, Universitas Hasanuddin, Indonesia

Asri Usman, Universitas Hasanuddin, Indonesia

Wahyuni Saleh, Universitas Bosowa, Guatemala

Syafaruddin Syafaruddin, STIA Yappi Makassar, Indonesia

30-39
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Abstract View: 149, Download: 108
The Role of Mobile Service in Improving the Effectiveness of Property Tax Collection in Pakal Subdistrict, Surabaya

Afiyah Afiyah, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia

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

40-45
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Abstract View: 71, Download: 87
Bridging Psak 69 And Smallholder Plantation Accounting: Fair Value Constraints And Simplified Reporting

Fredrik Bastian Kawani, Universitas Kristen Tentena, Indonesia

Novi Maryam Lempao, Universitas Kristen Tentena, Indonesia

Feliks Arfid Guampe, Universitas Tadulako , Indonesia

46-58
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Abstract View: 209, Download: 103
Effectiveness of the SIMPADA System in Regional Entertainment Tax Administration: Evidence from UPTB 5 Bapenda Surabaya

Nasywa Salsabiila, Universitas Pembangunan Nasional Veteran Jawa Timur, Indonesia

Sri Trisnaningsih, Universitas Pembangunan Nasional Veteran Jawa Timur, Indonesia

59-68
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Abstract View: 84, Download: 48
Analysis of Environmental, Social, and Governance (ESG) Readiness and Implementation in MSMEs: The Role of Business Profiles and Organizational Characteristics

Niken Kusumawardani, Universitas Lampung, Indonesia

Ratna Septiyanti, Universitas Lampung, Indonesia

69-78
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Abstract View: 121, Download: 95
Algorithmic Curation and Hyperreal Consumption Examining the Mediating Roles of Social Validation and Digital Identity Performance among Generation Z

Faila Shofa, Universitas Lampung, Indonesia

Doni Sagitarian Warganegara, Universitas Lampung, Indonesia

Rinaldi Bursan, Universitas Lampung, Indonesia

79-89
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Abstract View: 252, Download: 92
The Influence of Lifestyle, Personality, and Family Factors on Consumer Purchase Intention toward Ornamental Plants in Bandar Lampung City

Irfan Shalihin Alghazi, Universitas Lampung, Indonesia

Yuniarti Fihartini, Universitas Lampung, Indonesia

90-97
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Abstract View: 75, Download: 106
Quality of Work Life, Organizational Commitment, and Nurses' Performance: The Mediating Role of OCB

Hazwin Bahtiar, Universitas Esa Unggul, Indonesia

Rokiah Kusumapradja, Universitas Esa Unggul, Indonesia

Erry Yudhya Mulyani, Universitas Esa Unggul, Indonesia

98-106
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Abstract View: 75, Download: 66
The Effect of Carbon Risk on Firm Value: An Empirical Study on Companies Listed on the IDX 2024 Period

Fariz Al Abqariy, Universitas Lampung, Indonesia

Susi Sarumpaet, Universitas Lampung, Indonesia

107-114
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Abstract View: 96, Download: 107
Determinants Of EMR System Success: Integrating System Interoperability, Organizational Control Within The Hot-Fit Model

Sutiawan Sutiawan, Universitas Esa Unggul, Indonesia

Hosizah Markam, Universitas Esa Unggul, Indonesia

Rina Mutiara, Universitas Esa Unggul, Indonesia

115-134
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Abstract View: 160, Download: 112
The Influence of Brand Love, E-Word of Mouth, and Service Quality on Dailylouisbella's Repurchase Intention in Jakarta

Andreina Nancy Tjoantara, Udayana University, Indonesia

I Gst. A. Kt. Gd. Suasana, Udayana University, Indonesia

135-139
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Abstract View: 61, Download: 76
Disclosure of Occupational Safety and Health in Sustainability Reports

Veronika Saptarini, Universitas Bandar Lampung, Indonesia

Victoria Ari Palma Akadiati, Sekolah Tinggi Ilmu Ekonomi Gentiaras, Indonesia

140-149
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Abstract View: 103, Download: 86
The Effectiveness of the General Procurement Plan Information System (SIRUP) Implementation within the Public Procurement Cycle at the Bawaslu Surabaya

Ardilla Novianti, Universitas Pembangunan Nasional “Veteran”, Indonesia

Sri Trisnaningsih, Universitas Pembangunan Nasional “Veteran” , Indonesia

150-155
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Abstract View: 56, Download: 89
Analysis of Social Security Claims Data for Strategic Decision Making at BPJS Ketenagakerjaan Juanda

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

Fransisca Fitriani, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia

156-161
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Abstract View: 47, Download: 99
The Causal Significance of Organizational Climate, Work Ecosystem, and Staffing Regulatory Framework on With-drawal Behavior (A Study at Pt Bank Mandiri (Persero) Pati)

Aditya Angger Wibowo, Universitas Safin Pati, Indonesia

162-179
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Abstract View: 57, Download: 86
Disclosure of Corporate Social Responsibility, Green Accounting and Financial Performance on Stock Price With Company Value as an Intervening Variable

Herawansyah Herawansyah, Universitas Bengkulu, Indonesia

Indah Oktari Wijayanti, Universitas Bengkulu, Indonesia

Danang Adi Putra, Universitas Bengkulu, Indonesia

180-189
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Abstract View: 67, Download: 11
The Effect of Perceived Ease of Use, Financial Literacy and Risk Perception on Interest in Using Mobile Banking: The Role of Trust as a Moderating Variable

Raki Asyqar, Universitas Sumatera Utara, Indonesia

Yafika Apriliza, Universitas Sumatera Utara , Indonesia

190-204
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Abstract View: 85, Download: 89
How Knowledge Transfer Mechanism and Integrity Improve Local Government Performance: Evidence from Indonesian Regional Agencies

I Gusti Ayu Ngurah Lita Rumiati, Universitas Mahasaraswati Denpasar, Indonesia

Putu Kepramareni, Universitas Mahasaraswati Denpasar, Indonesia

Gde Bayu Surya Parwita, Universitas Mahasaraswati Denpasar, Indonesia

205-216
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Abstract View: 85, Download: 79
Social Sustainability Disclosures: Evaluating Sustainability Reporting in Indonesia and Malaysia

Padma Adriana Sari, Politeknik Negeri Malang, Indonesia

Sumiadji Sumiadji, Politeknik Negeri Malang, Indonesia

Jaswadi Jaswadi, Politeknik Negeri Malang, Indonesia

217-227
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Abstract View: 55, Download: 55
Analysis of the Financial Performance of the Government of Timor-Leste Using the Value for Money Approach Based on the Conta Geral do Estado

Paulino da Costa Ferreira, Universitas 17 Agustus 1945 Surabaya, Indonesia

Mohammad Taufiq Hidayat, Universitas 17 Agustus 1945 Surabaya, Indonesia

228-235
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Abstract View: 61, Download: 57

Vol. 3 No. 2 (2026): International Journal of Economics, Management and Accounting

Articles

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