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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 105 Documents
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Analysis of the Influence of Local Tax Revenue, Regional Retribution and Results of Separate Regional Wealth Management on Regional Original Revenue (PAD) of North Sumatra Regency/City M. Iqbal Anugerah Berutu; Annathasia Puji Erasashanti
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 2 (2023): April 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i2.3820

Abstract

Analysis is the main objective of research on the influence of Regional Taxes, Regional Levies and Results of Separated Wealth Management on Regional Original Income of the Regency/City of North Sumatra Province. This study uses quantitative research using the second type of data. The population used in this study is called the report. Realization of District/City Regional Revenue of North Sumatra Province in 2018-2020. The sample used is the Report on the Realization of Regional Tax Revenue, Regional Penalties and the Impact of Regional Wealth Management of Separated Regencies/Cities in North Sumatra Province in 2018-2020. Multiple linear regression using SPSS Version 22 is the analytical method used. The research findings show that local levies and taxes have a positive and sizeable impact on regional own-source revenues. However, Regional Original Income is not significantly affected by the management of Regional Wealth
A Field Study on Evaluating Mental Workload in “Kerupuk Emping” Small and Medium-Sized Enterprise in Hanau Berak Village, Lampung Muhammad Attar; Indah Puspita Sari; Suryaneta
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 2 (2023): April 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i2.3890

Abstract

This study examined the mental workload of employees in small and medium-sized enterprises (SMEs) engaged in the production of “Kerupuk Emping” in Hanau Berak Village, Lampung. Using both qualitative and quantitative techniques for data collection, a mixed-methods strategy was employed. The NASA-TLX questionnaire was utilized to measure mental burden, including mental demand, physical demand, temporal demand, performance, effort, and frustration. In addition, semi-structured interviews were used to acquire a deeper understanding of the experiences of the participants. The findings revealed that employees of “Kerupuk Emping” small and medium-sized enterprises experienced a substantial mental burden. This study’s findings can inform interventions aimed at reducing mental burden in the workplace, resulting in improved employee health and well-being and increased SME productivity
Models of Intellectual Intelligence, Emotional Intelligence and Emphasizing the Role of Auditor Performance with Spiritual Intelligence as Moderating Variables (Empirical Study of Inspectorate of Riau Province) Badewin; Amri Amir; Sri Rahayu; Rike Setiawati
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 2 (2023): April 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i2.3935

Abstract

The purpose of this study was to determine the effect of intellectual intelligence, emotional intelligence and role stress on auditor performance by using emotional intelligence as a moderator variable (an empirical study at the Inspectorate of Riau Province). All auditors from inspection agencies in Riau Province participated in this study. The sample for data analysis was selected by convenience sampling, so that the number of samples filled in the questionnaire was 68 respondents. The data analysis method uses the partial least square method with the structural equation model method which examines the influence of intelligence, emotional intelligence and role variables on auditor performance. The results of the study show that the intellectual intelligence variable has a positive and significant effect on performance; Emotional intelligence variable has no effect on auditor performance and role stress has no effect on auditor performance. Spiritual intelligence moderates the effect of intellectual intelligence on auditor performance. And spiritual intelligence cannot moderate the influence of emotional intelligence and role pressure on auditor performance
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

Page 2 of 11 | Total Record : 105

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