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Contact Name
GENESIS SEMBIRING DEPARI
Contact Email
genesissembiring@gmail.com
Phone
+6285359562521
Journal Mail Official
admin@formosapublisher.org
Editorial Address
Jl. Sutomo Ujung No.28 D, Durian, Kec. Medan Timur
Location
Unknown,
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INDONESIA
Indonesian Journal of Economic & Management Sciences (IJEMS)
ISSN : -     EISSN : 29862795     DOI : https://doi.org/10.55927/ijems.v2i3
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.
Articles 105 Documents
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
The Role of Interpersonal Communication in Personal Development and Lifelong Learning for Employees Yul Windiya Rini; Mohammad Isa Anshori
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.v1i3.4735

Abstract

This study aims to analyze the role of interpersonal communication in individual development and lifelong learning. Literature study and bibliometric techniques were conducted to explore the roles of interpersonal communication, individual development, and lifelong learning. The results of the research show that interpersonal communication is important in the development of individual employees, both personal and professional. Effective interpersonal communication facilitates collaborative learning, improves communication skills, and forms strong working relationships. This research is expected to provide practical recommendations that can be used by organizations in improving communication to employees to achieve maximum organizational goals through employee development
Analysis of Village Government Financial Performance Using the Value for Money Method in Pamenang District, Merangin Nur Rahmi; Sri Rahayu; Salman Jumaili
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.v1i3.4740

Abstract

The purpose of this study was to determine the financial performance of village governments in Pamenang District, Merangin Regency using the value for money method which measures economic ratios, efficiency ratios and effectiveness ratios. This research is quantitative descriptive. The data used in this research is secondary data with documentation techniques. This research was conducted in 13 villages in Pamenang District, Merangin Regency. The results showed that the financial performance of the Village Government in Pamenang District, Merangin Regency, seen from the average economic ratio, was categorized as quite economical, seen from the efficiency ratio, it was categorized as efficient and the effectiveness ratio was categorized as quite effective
Implementation of Sak Etap in Tangkit Baru Jambi Agrotourism Msmes Khoirany; Wiwik Tiswiyanti; Reni Yustien
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i4.4790

Abstract

This study aims to determine the application of accounting based on SAK ETAP to UMKM Agrotourism in Tangkit Baru Village. This qualitative descriptive study analyzed the results of the interview process and the research instruments that were distributed. The results of this study found that the UKM Agrotourism in Tangkit Baru Village had not fully implemented financial accounting based on SAK ETAP. There are internal factors and external factors that underlie this. The internal factor is due to their lack of understanding regarding accounting records based on SAK ETAP. While the external factor is the lack of supervision from related institutions
Effect of Pressure, Opportunity, Rationalization and Capability Against Academic Fraud Behavior in Students During Online Lectures Monica Zuanur Safitri; Wiwik Tiswiyanti; Misni Erwati
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i4.4820

Abstract

This study aims to measure how the influence of pressure, opportunity, rationalization and capability variables on academic fraud behavior in Jambi University accounting students class of 2019 during daring lectures. The research method used is a quantitative method with a sampling technique that is a saturated sample and data collection techniques using a Google form questionnaire. Based on the results of the study, it showed that pressure and opportunity had no significant effect on academic fraud behavior in Jambi University accounting students class of 2019, while rationalization and capabilities had a significant effect on academic fraud behavior on Jambi University of Accounting students class of 2019
The Influence of Implementation of Corporate Social Responsibility (CSR) on Increasing MSME Income (Case Study at PT PLN (Persero) UP3 Jambi) Nafisah Ainun Nisa; Nela Safelia; Susfa Yetti
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i4.4859

Abstract

This study aims to determine influence of the implementation of corporate social responsibility (CSR) of the Training and Coaching Program, Capital Loans, and Assistance on Increasing MSME Income (a case study at PT PLN UP3 (Persero) Jambi).  The sampling technique used is simple random sampling with sampling using the slovin formula.  Respondents in this study amounted to 51 fostered MSME partners.  The type of data used is in the form of primary data.  The data analysis used in this study is multiple linear regression analysis and by using the SPSS version 25 application to perform data processing.  The results of the study show that training and coaching have an effect on increasing MSME income.  Meanwhile, capital loans and assistance have no effect on increasing MSME income
The Effect of Financial Literacy, Financial Attitude, Locus of Control, and Lifestyle on Financial Management Behavior (Case Study on Undergraduate Accounting Study Program Students Faculty of Economics and Business Jambi University) Anastasya Laga; Achmad Hizazi; Yuliusman
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i4.4977

Abstract

This study aims to see how financial literacy, financial attitude, locus of control, and lifestyle influence financial management behavior. For data analysis using a questionnaire, the sample of 100 respondents was chosen using a purposive sampling technique. Using SPSS For Windows Version 26 software, the multiple linear regression analysis approach was used to evaluate the hypothesis. The findings in this study are that financial literacy, financial attitude, locus of control, and lifestyle have a positive and significant influence on financial management behavior. Partially, financial literacy and lifestyle have a positive influence on financial management behavior, while financial attitude and locus of control have no effect on financial management behavior
Effect of Return on Assets (ROA), Return on Equity (ROE), Debt to Equity Ratio (DER), Current Ratio (CR), Net Profit Margin (NPM) and Earning Per Share (EPS) on Stock Prices Muhammad Rafi; Sri Rahayu; Muhammad Ridwan
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i4.5035

Abstract

The purpose of this research is to examine and verify the impact of Return on Assets, Return on Equity, Debt to equity ratio of manufacturing companies, current ratio, net profit margin, and earnings per share related to stock prices focusing on the cement subsector and listed for 2016– 2021 on the Indonesia Stock Exchange. The sample analysis carried out in this study involved 5 companies, with observations made for 6 years from 2016 to 2021. The data used came from secondary sources, namely the company's annual financial statements downloaded from the IDX's official website. The research strategy for data analysis is multiple linear regression. The results of the study show that individually, Earning Per Share has an influence on stock prices, but Return on Assets, Return on Equity, Debt to Equity Ratio, Current ratio, net profit margin, and stock prices do not seem to be connected

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