Indonesian Journal of Economic & Management Sciences (IJEMS)
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.
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<![CDATA[Analysis of the Implementation of Environmental Costs in a Case Study at the Banjarmasin Islamic Hospital ]]>
<![CDATA[Fatmawati Bakri Noor]]>;
<![CDATA[Hj. Ade Adriani]]>;
<![CDATA[Norlena]]>;
<![CDATA[Padlah Riyadi]]>
<![CDATA[ Indonesian Journal of Economic & Management Sciences Vol. 2 No. 3 (2024): June 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijems.v2i3.9351
<![CDATA[This study aims to uncover waste management activities and environmental costs of environmental cost reporting at the Islamic Hospital of Banjarmasin. This researcher uses a qualitative paradigm with a case study design. The research scope is the Unit of Environmental Health Sanitation with the accounting process of environmental management, hospital waste management's data focus, and expenditures for waste costs. Primary data were collected through in-depth interviews and observations; secondary data, through documentation. The results revealed that environmental management accounting systems in 2019 and 2020 found hidden environmental costs from waste management cost reports in the Financial Statements. For example, the environmental cost report applied to the SKL Unit revealed Rp 677.646.500 and Rp 459.521.600 not presented as an environmental cost in 2019 and 2020. The implementation of environmental cost accounting through environmental cost reporting at the Islamic Hospital of Banjarmasin revealed that special reports in environmental management accounting could be used as information by the management of the Islamic Hospital of Banjarmasin in planning and controlling environmental responsibility activities]]>
<![CDATA[Analysis of the Financial Performance of the Government of Tangkit Baru Village, Sungai Gelam District, Muaro Jambi Regency for the 2020-2022 Period ]]>
<![CDATA[Siti Sarra]]>;
<![CDATA[Iskandar Sam]]>;
<![CDATA[Misni Erwati]]>
<![CDATA[ Indonesian Journal of Economic & Management Sciences Vol. 2 No. 3 (2024): June 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijems.v2i3.9532
<![CDATA[This research aims to determine the financial performance of the Tangkit Baru Village Government by using the Degree of Decentralization, Regional Financial Dependency, and Regional Financial Independence, Village Original Income Effectiveness Ratio and SWOT Analysis. This research is quantitative descriptive using secondary data consisting of Tangkit Baru Village Revenue and Expenditure Budget Realization Report for the 2020-2022 Period. The research results show that the Degree of Financial Performance of the Tangkit Baru Village Government is based on Decentralization Ratio is categorized as extremely poor, The Village Original Income Ratio is quite effective, and the regional financial dependency ratio is very high; the regional financial independence ratio is very low and involves an educational relationship pattern]]>
<![CDATA[Level of Public Trust in Alms in Modern Times ]]>
<![CDATA[Galva Al Godzali]]>;
<![CDATA[Wisnu Ikhwansyah Saputra]]>;
<![CDATA[Rafif Isdarufa Athallah]]>
<![CDATA[ Indonesian Journal of Economic & Management Sciences Vol. 2 No. 3 (2024): June 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijems.v2i3.9598
<![CDATA[Alms is a right that a person gives to another person voluntarily, both in physical and non-physical form. In Islam itself, almsgiving has certainly become the highest icon of worship because there is a lot of goodness in it, this has been explained a lot in the Koran and Hadith. Indonesia itself is a country where the majority are Muslim, so almsgiving itself has become part of worship apart from obligatory worship. Digital almsgiving usually uses certain methods that provoke prosocial motivation in most people. This also makes people prefer to give some of their wealth to people who are good at attracting this motivation rather than to people who need it. This was once expressed by one YouTuber who said that he could reap abundant profits just by doing live streaming and the YouTuber also considered this to be support from fans]]>
<![CDATA[The Role of Leverage as A Mediating Influence Between Profitability and Firm Size on Firm Value ]]>
<![CDATA[Herda]]>;
<![CDATA[Tubagus Ismail]]>;
<![CDATA[Wulan Retnowati]]>
<![CDATA[ Indonesian Journal of Economic & Management Sciences Vol. 2 No. 3 (2024): June 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijems.v2i3.9686
<![CDATA[This research is conducted to investigate the influence of Profitability and Firm Size on Firm Value using Leverage as a variable of mediating. This research employs a quantitative approach and secondary data. The population consists of industrial sector companies listed on the Indonesia Stock Exchange Index Classification (BEI-IC) during the 2018-2022 period, with a sample selected using purposive random sampling, totaling 110 companies. The data is analyzed using multiple linear regression analysis The outcomes of this research are (1) Profitability gives a significant effect on Leverage. (2) Firm Size leaves out a significant effect on Leverage. (3) Profitability constructs a significant effect on Firm Value. (4) Firm Size does not have a significant effect on Firm Value. (5) Leverage has a significant effect on Firm Value. (6) Leverage works as a mediating variable between the significant influence of profitability on firm value. (7) Leverage as a mediating variable between the significant influence of firm size on firm value]]>
<![CDATA[The Influence of Professional Commitment, Locus of Control and Machiavellian on Whistleblowing Intention with Organizational Commitment as a Moderating Variable ]]>
<![CDATA[Vira Fajrin]]>;
<![CDATA[Tubagus Ismail]]>;
<![CDATA[Wulan Retnowati]]>
<![CDATA[ Indonesian Journal of Economic & Management Sciences Vol. 2 No. 3 (2024): June 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijems.v2i3.9728
<![CDATA[The aim of this research is to determine the influence of professional commitment, locus of control and Machiavellianism on whistleblowing intention with organizational commitment as a moderating variable. The research uses quantitative methods, as well as descriptive design and causal design. The research population was employees in the Regional Apparatus Organization (OP) of Banten Province who served as section heads, section heads and financial administration officials. Sample of 64 respondents using purposive sampling technique. Data analysis uses path analysis. The results show variations in the substantive influence of the variables professional commitment, locus of control and Machiavellian with organizational commitment as a moderator of 82.9%. Furthermore, professional commitment has a positive effect on whistleblowing intention, locus of control has a positive effect on whistleblowing intention, Machiavellian has no effect on whistleblowing intention, organizational commitment moderates the effect of professional commitment on whistleblowing intention, organizational commitment does not moderate the effect of locus of control on whistleblowing intention, and commitment The organization does not moderate the Machiavellian influence on whistleblowing intention]]>
<![CDATA[The Influence of Financial Literacy, Job Training and Interest in E-Commerce on MSME Performance with Technology Availability as an Intervening Variable ]]>
<![CDATA[Susanti]]>;
<![CDATA[Imam Abu Hanifah]]>;
<![CDATA[Ewing Yusiva Ibrani]]>
<![CDATA[ Indonesian Journal of Economic & Management Sciences Vol. 2 No. 3 (2024): June 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijems.v2i3.9729
<![CDATA[This research aims to determine the influence of Financial Literacy, Job Training, Interest in E-Commerce on the Performance of MSMEs in Banten Province with the availability of technology as an intervening variable. The population in this study were MSMEs in Banten Province, the sample was determined using a purposive sampling technique. The results show that Financial Literacy has a positive and significant effect on MSME Performance. Job training has a negative and significant effect on MSME performance. E-Commerce interest has a positive and insignificant effect on MSME performance. Furthermore, Financial Literacy has a positive and significant effect on Technology Availability. Job Training has a negative and insignificant effect on Technology Availability. E-Commerce Interest has a positive and significant effect on Technology Availability. Availability of Technology and has a positive and significant effect on MSME Performance. Financial Literacy has a positive and significant influence on MSME Performance with Technology Availability as an intervening variable. Job Training has a negative and insignificant effect on MSME Performance with Technology Availability as an intervening variable. E-Commerce Interest has a positive and significant influence on MSME Performance with Technology Availability as an intervening variable]]>
<![CDATA[The Effect of Financial Distress and Accounting Prudence on Earnings Management in Transportation and Logistics Sector Companies Listed on the Indonesia Stock Exchange for the Period 2020-2023 ]]>
<![CDATA[Alvin Andika Putra]]>;
<![CDATA[Fitrini Mansur]]>;
<![CDATA[Misni Erwati]]>
<![CDATA[ Indonesian Journal of Economic & Management Sciences Vol. 2 No. 3 (2024): June 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijems.v2i3.9799
<![CDATA[This research aims to determine the influence of financial distress and accounting prudence on earnings management. The population in this study were transportation and logistics sector companies listed on the Indonesia Stock Exchange for the period 2020-2023. The research sample was 22 companies taken with purposive sampling technique. This research is a quantitative study using secondary data. The data analysis technique used is multiple linear regression analysis. The results showed that financial distress has no effect on earnings management, while accounting prudence has a significant effect on earnings management. In addition, the results showed that financial distress and accounting prudence simultaneously have a significant effect on earnings management]]>
<![CDATA[The Effect of Liquidity, Solvency, Profitability, and the Ratio of Market Valuation to Stock Return on Property and Real Estate Sector Companies Listed on The Indonesia Stock Exchange for the 2017-2022 Period ]]>
<![CDATA[Deasy Putri Avanda Sari]]>;
<![CDATA[Achmad Hizazi]]>;
<![CDATA[Salman Jumaili]]>
<![CDATA[ Indonesian Journal of Economic & Management Sciences Vol. 2 No. 3 (2024): June 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijems.v2i3.9510
<![CDATA[The aim of this research is to determine how much stock returns are influenced by liquidity, solvency, profitability, and market valuation ratios. The population of this research is property and real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The sample used in this research amounted to 44 companies. The analytical method used was multiple linear regression analysis using IBM SPSS version 25 program. The results showed that simultaneously liquidity, solvency, profitability, and market valuation ratios affect stock returns with an adjusted R2 value of 0.032 or 3.2% (very weak). Liquidity partially affects stock returns. While solvency, profitability, and market valuation ratios have no effect on stock returns]]>
<![CDATA[The Influence of Budget Participation and Accounting Information Systems on Managerial Performance with Organizational Culture and Work Motivation as Moderating Variables ]]>
<![CDATA[Khosyiah]]>;
<![CDATA[Muhamad Taqi]]>;
<![CDATA[Munawar Muchlish]]>
<![CDATA[ Indonesian Journal of Economic & Management Sciences Vol. 2 No. 3 (2024): June 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijems.v2i3.9882
<![CDATA[This research aims to determine the effect of budget participation and accounting information systems on managerial performance with organizational culture and work motivation as moderating variables. This research uses quantitative research with a survey approach by distributing questionnaires. The population in the study were work unit managers or structural officials at the Regional Apparatus Organization (OPD) of Cilegon City, with a total population of 449 people in this study. The sample was selected based on certain criteria so that it could support this research, namely 175 people (35 OPD). The data analysis technique used is the Structural Equation Model (SEM) method using WarpPLS 8.0 software, which ends with a hypothesis testing process. Based on data analysis, the results obtained are that (1) Budget Participation has a positive and significant effect on Managerial Performance. (2) Accounting Information Systems have a positive and significant effect on Managerial Performance. (3) Organizational Culture moderates the influence of Budget Participation on Managerial Performance. (4) Work Motivation does not moderate the influence of Budget Participation on Managerial Performance. (5) Organizational Culture moderates the influence of Accounting Information Systems on Managerial Performance. (6) Work Motivation does not moderate the influence of Accounting Information Systems on Managerial Performance]]>
<![CDATA[Management and Performance Analysis of Strawberry Agribusiness Supply Chain (Case Study: Bantaeng Regency, South Sulawesi Province) ]]>
<![CDATA[Imran Muhtar]]>;
<![CDATA[Rahmawati Saleh]]>;
<![CDATA[Syahriati]]>;
<![CDATA[Nurlina Kasim]]>;
<![CDATA[Ilham Ahmad]]>
<![CDATA[ Indonesian Journal of Economic & Management Sciences Vol. 2 No. 3 (2024): June 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijems.v2i3.10315
<![CDATA[Strengthening the production of quality local fruit is a must, given the unmet demand of the domestic market which is still dominated by imported fruit. This is an opportunity to optimize areas that are centers of superior fruit production, one of which is Bantaeng Regency with its superior fruit, strawberries. Problems in the development of strawberry agribusiness are related to the suboptimal performance of the supply chain. The research aims to map the supply chain, and supply chain management of strawberry agribusiness; identify the driving and inhibiting factors in the strawberry agribusiness supply chain; and to analyze the performance of the strawberry agribusiness supply chain in Bantaeng Regency. The research method used a qualitative approach with the support of quantitative data. Data collection was conducted through interviews, literature studies, and observations. Data processing used the help of POMWIN software ver. 3.0. The results showed that the strawberry supply chain in Bantaeng Regency is categorized as multi-channel, the supply chain management includes traditional and partnership patterns, the main driving factors are the potential for agro-tourism development and high demand, while the inhibiting factors include difficulties in obtaining quality seeds, and supply chain institutions]]>
