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GENESIS SEMBIRING DEPARI
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INDONESIA
Indonesian Journal of Economic & Management Sciences (IJEMS)
Published by PT FORMOSA CENDEKIA GLOBAL
ISSN : -     EISSN : 29862795     DOI : https://doi.org/10.55927/ijems.v2i3
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Indonesian Journal of Economic & Management Sciences (IJEMS) is a scientific journal managed by the Formosa Publisher. This journal promotes disseminating research results in all economic, management, business, accounting, law, and Finance areas. The journal includes, but is not limited to the following fields: 1. Economic, 2. Human resource, 3. Management, 4. Laws, 5.Policies, 6. Finance, 7. Entrepreneurship, 8. Marketing, 9. Commerce, 10. Tourism, 11. Banking, 12. Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 12 Documents
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Search results for , issue "Vol. 1 No. 3 (2023): June 2023" : 12 Documents clear
Procedures and Implementation of Distribution of Ulayat Land Rights According to Wesei Wehali Customary Law by Fukun (Head of Tribe) in Umakatahan Village, Central Malaka District, Malacca District Prisilia Floresta Santji Tae Bria; Sukardan Aloysius; Darius Mauritsius
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 3 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i3.4318

Abstract

Based on the results of the research that has been done, it can be concluded (1) In the process of dividing customary land rights according to Wesei Wehali customary law by the fukun (tribal head) in Umakatahan village, Central Malacca sub-district, Malacca district, the fukun or tribal chief provides information to oa'laen to provide invitations to indigenous peoples and village officials, sitting together in traditional houses (tur lia) and performing traditional rituals, and designating shared communal land objects. (2) The Inhibiting Factors in the process of distributing land rights according to wesei wehali customary law by fukun (tribal chiefs) in Umakatahan Village, Central Malacca District, Malacca District, namely the absence of approval or support from tribal members and the absence of tribal chiefs and village officials in the appointment land to be shared
Application of Pana'i Money in Bugis and Non-Bugis Marriages in Wehali Village, Central Malaka District, Malacca Regency Atika Febryanti Yusuf; Sukardan Aloysius; Darius Mauritius
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 3 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i3.4320

Abstract

This research is an empirical juridical research conducted in Wehali Village, Central Malacca District, Malacca District. In this study, interviews were conducted with seventeen informants as a guide. The data obtained is then presented in the form of a simple table and analyzed descriptively qualitatively. Based on the research results, it can be concluded that: (1) There are several stages in determining the amount of Uang Pana'i that must be passed in order to reach an agreement between the man and the woman regarding the amount to be paid. (2) There are several factors that affect the amount of Uang Pana'i, including the social status/family position of the prospective bride and groom, the economic condition of the prospective bride, level of education and employment, physical condition, and ethnicity
The Effect of Financial Literacy, Financial Inclusion, Financial Technology Towards Financial Performance of Micro Business (Case study of micro waqf bank customers at As'ad Islamic Boarding School, Jambi City) Dhea Indah Arum Sari; Sri Rahayu; Muhammad Ridwan
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 3 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i3.4491

Abstract

The aim of this research is to investigate how financial literacy, financial inclusion, and financial technology influence the financial performance of micro-enterprises.A sample of 68 respondents was randomly selected for data analysis through a questionnaire. The hypotheses were tested using the multiple linear regression analysis method with the assistance of SPSS For Window Version 25 software. The findings indicate that financial literacy, financial inclusion, and financial technology significantly influence the financial performance of micro-enterprises. Specifically, financial literacy positively affects the financial performance of micro-enterprises, while financial inclusion does not have a significant impact. Additionally, financial technology positively influences the financial performance of micro-businesses
Effect of Audit Delay, Audit Fee, Audit Tenure, and Going Concern Opinion for Voluntary Auditor Switching Annisa Rahmadhani; Sri Rahayu; Ratih Kusumastuti
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 3 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i3.4531

Abstract

This study examines the effect of audit delay, fees, tenure, and opinion going concern on voluntary auditor switching in financial sector companies listed on the IDX from 2017 to 2022. This research uses a quantitative approach with secondary data and a purposive sample of 222 companies. using logistic regression analysis with SPSS version 26. The results revealed that audit delay has a significant positive effect, while audit tenure has a significant negative effect on voluntary auditor switching. However, audit fees and going-concern opinions have no significant effect on voluntary auditor switching
The Influence of Audit Risk, Professional Sketicism, Independence, and Auditor Professionalism on Fraud Detection (Emiris Study at BPKP Representative Office, Jambi Province) Shinta Adelia Sari; Enggar Diah Puspa Arum; Fredy Olimsar
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 3 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i3.4536

Abstract

The aim of this study was to empirically determine the effect of audit risk, professional skepticism, independence, and auditor professionalism on fraud detection at the Representative Office of the Financial and Development Supervisory Agency, Jambi Province. This study involved all auditors at the Jambi Province BPKP Representative Office with a total of 72 people as a population. The sample is determined using the total sampling method. The total sampling method was used to determine the sample. Data collection was collected through the questionnaire method and SmartPLS version 3.0 software was used to analyze the data. Research results show that audit risk has no effect on fraud detection; Professional skepticism affects detection; and Auditor independence has no effect on fraud detection; and the professionalism of the auditor influences the detection of fraud
Marketing Strategy of Animal Feed for Laying Hens (Case Study of PT. Cahaya Mario Brother Group) Aisyah; Asrar; Ilham Ahmad
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 3 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i3.4574

Abstract

This study aims to determine marketing strategies and analyze internal and external factors that exist in PT. Cahaya Mario Brother Group. The data collection method used is participatory observation, and the data used are primary and secondary data. The data analysis methods used are qualitative descriptive and SWOT analysis. The results of this study put the company's position in quadrant I where the position in quadrant I explained that PT. Cahaya Mario Brother Group has great opportunities and strengths so that it can take advantage of the opportunities that exist. The strategy used by PT. Cahaya Mario Brother Group is a strategy that is (SO) which means supporting aggressive policies. The strategy that must be done to deal with competitors is to increase promotion and maintain product quality. This aims to increase consumer attractiveness, expand market share and reduce the risk of similar competing products
Advocate Role Against Clients in Handling Follow-Up Cases Corruption Crime Vicki Dwi Purnomo; Aida Dewi
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 3 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i3.4593

Abstract

Advocates must have high human character, be honest, fair and responsible. In the code of ethics for the Advocate profession and Law Number 18 of 2003 concerning Advocates there is a section which states that advocates must keep everything known from their clients, both good and bad. So it's up to the individual advocate to determine the attitude of his conscience. This research is included in the category of library research or library research with data obtained from literature study activities. refers to normative studies. This study refers to literature research using descriptive-comparative-analytic. So to present the results of this study will be described which is then focused on the issues raised
Review of the Disparity of Judges' Decisions in Cases Narcotics Abuse Vicki Dwi Purnomo; Aida Dewi
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 3 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i3.4616

Abstract

Criminal disparity is unequal sentencing which is dangerous in nature compared to without a clear justification. Judge's decision in juvenile criminal cases, in practice there is a disparity in sentencing. Therefore, the issue of sentencing is not only important for judges and the judicial process, but also for the legal process as a whole, especially in terms of law enforcement. Where in this case raises different criminal penalties among the children of the perpetrators of these crimes. Decision disparity cannot be separated from the judge's discretion to impose a sentence in a criminal case. a case. The approach to be used is a Juridical Sociological approach
Fake News Law Enforcement Efforts During the Campaign Period Hartanto; Vicki Dwi Purnomo
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 3 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i3.4650

Abstract

One of the despicable acts that can be done online is spreading fake news (fraud). In the midst of a Scam campaign, the point is to make open conclusions, lead assumptions, form assertions, and have fun testing the insights and rigor of web and social media clients. Cases of fraud in the middle of the campaign period often occur and spread so quickly because of the variables that are easily accepted by society. In order for data dissemination to be effective by word of mouth spreading through online media very quickly, this research was conducted in the city of Yogyakarta
The Influence of Corporate Governance Mechanisms on Financial Reporting Fraud (A Study on Property & Real Estate Sector Companies Listed on IDX in the Years 2018-2022) Dewi Aryani; Afrizal; Yuliusman
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 3 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i3.4729

Abstract

The objective of this study is to investigate the impact of corporate governance mechanisms on financial statement fraud. The study focuses on board of commissioners, independent commissioners, managerial ownership, institutional ownership, and audit committees. Purposive sampling is used, targeting property and real estate companies listed on the Indonesian Stock Exchange from 2018 to 2022. The sample consists of 16 companies, resulting in a total of 80 data points over a 5-year period. Data analysis techniques include descriptive statistics and logistic regression analysis using SPSS software version 26. The findings reveal that the audit committee plays a positive role in preventing financial statement fraud, while the other factors examined do not exhibit significant influence

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